COVID-19: Audit of Costs Incurred by World Vision (WV) from March 1, 2020 to March 31, 2022

Date Issued

Wednesday, July 10, 2024

Submitting OIG

U.S. Agency for International Development OIG

Agencies Reviewed/Investigated

U.S. Agency for International Development

Report Number

3-000-24-005-U

Report Type

Audit

Special Projects

Pandemic

Agency Wide

Yes

Number of Recommendations

Questioned Costs

$3,243,267

Funds for Better Use

Report updated under NDAA 5274

Open Recommendations

This report has 9 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
1	No	$3,098,895	$0
Determine the allowability of $3,098,895 in questioned direct labor costs on pages 6-7 of the audit report and recover any amount that is unallowable.
2	No	$0	$0
Require World Vision to develop and implement policies and procedures to periodically record and review time worked and any proportional allocation of the costs for greater accuracy.
3	No	$0	$0
Require World Vision to develop and implement policies and procedures to establish a requirement to document the basis of the allocation percentages.
4	No	$0	$0
Require World Vision to develop and implement policies and procedures to ensure that management is verifying and documenting the percentage of labor hours that employees charged to awards.
5	No	$0	$0
Require World Vision to develop processes and establish controls to ensure each of World Vision offices are submitting the Value-Added-Tax reports by April 16 of the preceding year.
6	No	$0	$0
Require World Vision to establish controls to ensure each of its offices submit a separate annual report for each of its reporting responsibilities by the established deadline or obtain concurrence from USAID to utilize reports for multiple reporting requirements.
7	No	$144,372	$0
Determine the allowability of $144,372 in questioned direct costs on page 12 of the audit report and recover any amount that is unallowable.
8	No	$0	$0
Require World Vision to develop and implement policies and procedures to ensure adequate documentation (e.g., invoices, itemized receipts, and basis) is created and/or maintained to adequately support direct costs claimed.
9	No	$0	$0
Require World Vision to execute a record retention and audit response policy where documents are maintained and readily available in a timely manner to adequately support direct costs claimed, specifically considering the requirements of Code of Federal Regulations.