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Independent Accountants' Report on the Application of Agreed-Upon Procedures on Costs Claimed by Meridian International Center Under Department of State Cooperative Agreements

AUD-CG-07-37
Report Contents
Unclassified
Report File
Category
Audit
Bureaus/Offices
Educational and Cultural Affairs (ECA)
Themes/Topics
Contracts
Grants
Recommendation Number
1
Closed Implemented $308,250

We recommend that the Bureau of Educational and Cultural Affairs (1) determine whether the Center’s use of the forgone opportunity costs concerning the Center’s conference facilities constitutes an appropriate cost-share amount under the cooperative agreement and (2) following this determination, as appropriate, require the Center to provide supporting documentation for the claimed cost-share amounts or an alternative cost-sharing proposal.

Recommendation Number
2
Closed Implemented

We recommend that the Bureau of Administration, Office of Logistics Management, Office of Acquisitions Management, International Programs Division accept and finalize the Center’s indirect cost rates for the fiscal years ended September 30, 2005, 2004, and 2003, subject to the availability of funds, at our recomputed or recommended rates.

Recommendation Number
3
Closed Implemented

We recommend that the Bureau of Educational and Cultural Affairs require the Center to revise its procedures to comply with federal cash management standards requiring that cash drawdowns be made only when there is an immediate need for the funds.

Recommendation Number
4
Closed Implemented

We recommend that the Bureau of Educational and Cultural Affairs require the Center to (1) establish an employee timekeeping system that meets the requirements of OMB Circular A-122 and (2) reimburse the Department or provide documentation to support the questioned payroll costs.

Recommendation Number
5
Closed Implemented

We recommend that the Bureau of Educational and Cultural Affairs require the Center to establish controls to ensure that expenditures made under federal awards are fully documented to support their allowability in accordance with OMB Circular A-122.

Recommendation Number
6
Closed Implemented $31,580

We recommend that the Bureau of Educational and Cultural Affairs require the Center to assign an individual who is not involved in payroll preparation to compile and maintain comprehensive personnel files on all of its employees.

Recommendation Number
7
Closed Implemented

We recommend that the Bureau of Educational and Cultural Affairs require the Center to establish control procedures to ensure the timely submission of the required federal reports based on the due dates stipulated in the cooperative agreement. Such procedures should include a provision requiring the Center to obtain permission from the Department to file reports at a later mutually agreed-upon date.

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