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All Reports

Management Advisory Report: Peace Corps Non-Disclosure Agreements Generally Comply with Anti-Gag Provision Requirements, but Agency Policies Need Updating

The purpose of this report is to provide the results of our survey of the Peace Corps’ compliance with the anti-gag provision requirement in the Whistleblower Protection Enhancement Act (WPEA) (5 U.S.C. § 2302(b)(13)). We initiated this assessment at the request of Senator Chuck Grassley. (See attached Senator Grassley Letter, dated March 11, 2024). 

Other

Review of the Peace Corps’ Compliance with the Payment Integrity Information Act for FY 2024

This review determined that the Peace Corps complied with the Payment Integrity Information Act for FY 2024. The agency provided payment integrity information through the Office of Management and Budget’s FY 2024 annual data call; published its improper payment information in the Agency Financial Report for FY 2024; and posted that report on the Peace Corps’ website.

Audit

Evaluation of Peace Corps/Guyana

We conducted an evaluation of Guyana's (hereafter referred to as "the post") programs, operations, and activities from October 1, 2021, to May 3, 2024. The purpose of the evaluation was to assess the agency’s effectiveness in meeting its objectives related to Volunteer health and safety, project activities, Volunteer training and support, and post leadership.

Inspection / Evaluation

Audit Report Uganda Post Operations

We conducted an audit of Peace Corps operations in Uganda (hereafter referred to as “the post”) from February through August 2024. Our objective in auditing the Uganda post was to determine whether its financial and administrative operations were functioning effectively and in compliance with Peace Corps policies and Federal regulations.

Audit

Audit of the Peace Corps’ Fiscal Year 2024 Financial Statements

I am pleased to submit to you the Peace Corps’ Fiscal Year 2024 Financial Statements audit report.1 Williams Adley & Company, LLP, an independent certified public accounting firm was contracted by the Office of Inspector General to audit2 the Peace Corps’ financial statements for the fiscal years ending on September 30, 2024, and September 30, 2023. This year, the audit concluded that the Peace Corps’ financial statements were fairly presented, in all material respects, in accordance with Generally Accepted Accounting Principles (GAAP), and noted three significant deficiencies in the agency’s internal control over financial reporting as well as one instance of reportable noncompliance related to provisions of applicable laws, regulations, contracts, and grant agreements. The Peace Corps’ agency leaders have demonstrated a longstanding commitment to financial management, as evidenced by more than 15 consecutive years of clean financial statement audit opinions. However, we note that two significant deficiencies reported in this year’s audit are repeat findings from prior years that have been highlighted for the agency’s attention and action but have yet to be fully realized. Specifically, the repeat finding for improper internal controls over Property, Plant, and Equipment (PP&E) contains new and concerning factors that present notable risk to the agency if the finding is not addressed in a timely manner. As described in this audit report, the Peace Corps decommissioned its existing Property Management System in June 2024, without having an operational replacement system. Instead, the agency relied on manual reporting mechanisms that resulted in a variety of challenges, including untimely, inconsistent, and incomplete PP&E data. At the time of this report, the Peace Corps still does not have an operational Property Management System replacement or a projected date for when one will be completed and functional. Generating timely, reliable, and useful PP&E data is essential to ensuring sound agency financial management. However, the current issues with the Property Management System, among the others identified in this audit report, will require focused senior leadership attention to ensure corrective actions are prioritized, potential risks are mitigated, and effective systems are in place.

Annual/Semi-annual Reports

Peace Corps OIG Annual Plan FY 2025

The Office of Inspector General's annual plan outlines the work planned for the year ahead, including agency wide audits or evaluations, mandated reviews, and which posts may receive audits or evaluations.

Other

Management and Performance Challenges Fiscal Year 2024

In accordance with the Reports Consolidation Act of 2000, the Office of Inspector General OIG identified and reported the following as the Peace Corps’ most significant challenges based on the results and findings of its audit, evaluation, and investigation work, as well as the information uncovered from OIG’s oversight responsibilities:• Volunteer Delivery System;• Volunteer Healthcare and Safety;• Human Capital Management; and• Information Technology Security Management

Top Management Challenges