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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),

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.

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

The Federal Information Security Modernization Act of 2014 (FISMA) provides a comprehensive framework for establishing and ensuring the effectiveness of managerial, operational, and technical controls over information technology (IT) that supports Federal operations and assets and provides a mechanism for improved oversight of Federal agency information security programs. FISMA requires the head of each agency to implement policies and procedures to cost-effectively reduce IT security risks to an acceptable level.

The Peace Corps Office of Inspector General (OIG) evaluated the Peace Corps Office of Health Services’ (OHS) policies and procedures for updating its TechnicalGuidelines (TG). The purpose of our evaluation was to determine whether OHS efficiently and adequately updates the TGs and assesses any challenges to theirimplementation. This evaluation also sought to determine to what extent the Peace Corps Medical Officers (PCMO) use TGs in their administrative and clinical practices.

Our audit determined that while the Peace Corps does have an established framework to oversee and monitor domestic awarded contracts, it can improve its management of the following: • Contract oversight including contract modifications, documentation, and guidance for Contract Officer Representatives and Technical Points of Contact; and • Contract completion, including performance assessments and closeout.

The Payment Integrity Information Act of 2019 (Public Law 116-117) (PIIA) requires the Office of Inspector General (OIG) to annually review its agency’s improper payment and payment reporting made in the annual Performance and Accountability Report (PAR) or Agency Financial Report (AFR) to determine compliance.

On May 16, 2022, the Peace Corps notified the United States Congress that Peace Corps/Cambodia intended to resume operations as early as September 2022. The first intake of 2 reinstated Volunteers arrived in September 2022, and 36 two-year Volunteers arrived in October 2022. On July 7, 2023, the Office of Inspector General announced this review to assess Peace Corps/Cambodia’s compliance with specific agency policies and procedures related to Volunteer and trainee health and safety and the re-entry process.

The purpose of this report is to summarize the results of six previously conducted post re-entry health and safety reviews (re-entry reviews), to include a subsequent review of nine additional posts, and bring to your attention needed improvements.