Reports - Audit

Our report contains 20 recommendations directed to the post and headquarters. We recommend that the post improve processes related to bills of collection and Volunteer payments and improve controls over property management, PSC contracts, purchase of medical supplies, and fuel and toll costs. Additionally, we recommend that the post comply with policies and guidance related to sub-cashier advances and system access roles.

OIG conducted the audit of Peace Corps/eSwatini from July 23, 2018 to August 10, 2018. The post’s financial and administrative operations required improvement to comply with agency policies and applicable Federal laws and regulations. Our report made 30 recommendations to improve the administrative and financial operations of Peace Corps/eSwatini.

Our report contains 27 recommendations directed to the post and headquarters. We recommend that the post store controlled substances according to policy and maintain an adequate medical inventory count. We also recommend that the post strengthen its controls over management of inventory and disposal of property, collection of overpayments, and issuance of bills of collection in a timely manner.

We found that the post’s financial and administrative operations required improvement to comply with agency policies and applicable Federal laws and regulations. Our report contains 15 recommendations directed to the post and headquarters. For the post, our recommendations included that the post store and dispose of medical waste and controlled substances according to policy; that the post strengthen its controls for managing imprest funds and collecting overpayments; and that the post ensure bills of collection are issued in a timely manner.

We found that the post’s financial and administrative operations required significant improvement to comply with agency policies and applicable Federal laws and regulations. Our report contains 25 recommendations directed to both the post and headquarters. At the post, our recommendations included strengthening controls over managing imprest funds, bills of collections, security certifications, and Volunteer payments; ensuring collection of all necessary receipts to claim value added tax refunds; and ensuring proper management oversight of grants, vouchers, and credit cards.

We found that the post’s financial and administrative operations ran well, but some areas required improvement to comply with agency policies and applicable federal laws and regulations. Our report contains 11 recommendations directed to the post and headquarters. We recommend that the post strengthen its controls in the management of imprest funds and purchases. In addition, we recommend that the post retrain its Peace Corps medical officers on authorization of dental care processes and on how to properly dispose of medical supplies. Management concurred with all 11 recommendations.

The objectives of this performance audit were to assess the completeness, timeliness, quality, and accuracy of Fiscal Year 2017, Second Quarter financial and award data submitted for publication on USAspending.gov in accordance with the DATA Act and to assess the Peace Corps’ implementation and use of the Government-wide financial data standards established by the Office of Management and Budget and the Department of the Treasury.

We issued 12 audit recommendations in the 2013 audit report of Peace Corps/Zambia, all of which the post and the Office of the Chief Financial Officer implemented and we closed. However, during the follow-up audit we noted that the internal controls over the post’s financial and administrative operations required significant improvement to comply with agency policies and applicable Federal laws and regulations. Our report contains 21 recommendations directed to both the post and headquarters.