Audit of Foreign Per Diem Rates Established by the Department of State

Date Issued

Friday, June 25, 2021

Submitting OIG

Department of State OIG

Other Participating OIGs

Department of State OIG

Agencies Reviewed/Investigated

Department of State

Components

Bureau of Administration

Report Number

AUD-FM-21-31

Report Type

Audit

Agency Wide

Yes

Number of Recommendations

Questioned Costs

Funds for Better Use

Open Recommendations

This report has 5 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
4	No	$0	$0
OIG recommends that the Bureau of Administration review and update all foreign per diem locations designated in eAllowances as exchange rate adjusted in accordance with the guidance developed in response to Recommendation 3.
11	No	$0	$0
OIG recommends that the Bureau of Administration review its methodology for determining foreign per diem rates to identify opportunities to streamline the process. At a minimum, the Bureau of Administration should consider whether the use of independent economic data would be more efficient and cost-effective for establishing foreign per diem rates.
12	No	$0	$0
OIG recommends that the Bureau of Administration develop and implement a plan to revise the methodology for determining foreign per diem rates based on the results of Recommendation 11.
13	Yes	$0	$0
After implementing Recommendation 12, OIG recommends that the Bureau of Administration recalculate the foreign per diem rates for the locations based on the revised methodology.
14	Yes	$0	$0
OIG recommends that the Bureau of Administration complete its efforts to upgrade and update its eAllowances application. As part of this effort, the Bureau of Administration should ensure that posts are able to upload supporting documentation, such as reservation logs, into the application.