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

Recommendations

Recommendation
9

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.

Questioned Cost
0
Funds for Better Use
0
Recommendation
6

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.

Questioned Cost
0
Funds for Better Use
0
Recommendation
7

Determine the allowability of $144,372 in questioned direct costs on page 12 of the audit report and recover any amount that is unallowable.

Questioned Cost
144372
Funds for Better Use
0
Recommendation
8

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.

Questioned Cost
0
Funds for Better Use
0
Recommendation
3

Require World Vision to develop and implement policies and procedures to establish a requirement to document the basis of the allocation percentages.

Questioned Cost
0
Funds for Better Use
0
Recommendation
4

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.

Questioned Cost
0
Funds for Better Use
0
Recommendation
5

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.

Questioned Cost
0
Funds for Better Use
0
Recommendation
1

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.

Questioned Cost
3098895
Funds for Better Use
0
Recommendation
2

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.

Questioned Cost
0
Funds for Better Use
0