Audit of the Administration of Selected Cooperative Agreements Awarded to the Institute of International Education by the Bureau of Educational and Cultural Affairs

AUD-CGI-18-15
    Report Contents
    Unclassified
    Unclassified
    Recommendation Number
    1
    Closed Implemented

    OIG recommends that the Bureau of Educational and Cultural Affairs issue immediately, and annually thereafter, a directive to all designated Grants Officers and Grants Officer Representatives reminding them of their specific oversight responsibilities and requirements to provide appropriate oversight of cooperative agreements and grants in which they are entrusted.

    Recommendation Number
    2
    Closed Implemented

    OIG recommends that the Bureau of Educational and Cultural Affairs verify that the performance standards for all designated Grants Officer Representatives contain appropriate work commitments and performance metrics to enhance transparency, managerial responsibility, and proper oversight of cooperative agreements, as outlined in Department Notice Number 2016-12-142, dated December 28, 2016. Performance standards of any designated Grants Officer Representatives that do not contain the appropriate work commitments should be revised accordingly.

    Recommendation Number
    3
    Closed Implemented

    OIG recommends that the Bureau of Educational and Cultural Affairs issue immediately, and annually thereafter, a directive reminding all designated Grants Officers and Grants Officer Representatives to review and verify that the cost-sharing expenses for the cooperative agreements they are assigned are appropriate, documented, and supported in accordance with Federal regulations.

    Recommendation Number
    4
    Closed Acceptable Alternative $14,829,120 Significant

    OIG recommends that the Bureau of Educational and Cultural Affairs (a) determine whether the unsupported cost-sharing contributions of $14,829,120 for cooperative agreement S-ECAGD-14-CA-1017 (October 1, 2013, through September 30, 2016) are supported and (b) reduce, for any cost-sharing contribution determined to be unsupported, the Department of State’s funding for the agreement accordingly, as stipulated in the agreement.

    Recommendation Number
    5
    Closed Implemented $993,554

    OIG recommends that the Bureau of Educational and Cultural Affairs (a) determine whether the unsupported cost-sharing contributions of $993,554 for cooperative agreement S-ECAGD-14-CA-1032 (October 1, 2013, through September 30, 2016) are supported and (b) reduce, for any cost-sharing contribution determined to be unsupported, the Department of State’s funding for the cooperative agreement accordingly, as stipulated in the agreement.

    Recommendation Number
    6
    Closed Acceptable Alternative $19,153,955 Significant

    OIG recommends that the Bureau of Educational and Cultural Affairs (a) determine whether the unsupported cost-sharing contributions of $19,153,955 for cooperative agreement S-ECAGD-15-CA-1015 (December 11, 2014, through September 30, 2016) are supported and (b) reduce, for any cost-sharing contribution determined to be unsupported, the Department of State’s funding for the cooperative agreement accordingly, as stipulated in the agreement.

    Recommendation Number
    7
    Closed Implemented $1,024,262

    OIG recommends that the Bureau of Educational and Cultural Affairs (a) determine whether the unsupported cost-sharing contributions of $1,024,262 for cooperative agreement S-ECAGD-15-CA-1016 (December 11, 2014, through September 30, 2016) are supported and (b) reduce, for any cost-sharing contribution determined to be unsupported, the Department of State’s funding for the cooperative agreement accordingly, as stipulated in the agreement.

    Recommendation Number
    8
    Closed Acceptable Alternative

    OIG recommends that the Bureau of Educational and Cultural Affairs develop and implement internal controls to monitor and verify that the designated Grants Officer and the Grants Officer Representative review and test expenses periodically, at least quarterly, to validate that claimed expenses for cooperative agreements are supported, allocable, and allowable in accordance with Federal regulations and Department policy.

    Recommendation Number
    9
    Closed Implemented

    OIG recommends that the Bureau of Educational and Cultural Affairs verify that the Institute of International Education’s accounting system is adequate for tracking and supporting expenses and cost-sharing contributions, is capable of providing an audit trail in accordance with Federal regulations, and takes necessary action to remedy any deficiencies found.

    Recommendation Number
    10
    Closed Implemented $1,000,000

    OIG recommends that the Bureau of Educational and Cultural Affairs (a) determine whether the questioned costs of $1,000,000 for unsupported contractual expenses for cooperative agreement S-ECAGD-14-CA-1017 are supported and allowable and (b) recover any costs determined to be unsupported or unallowable.

    Recommendation Number
    11
    Closed Implemented $1,572,775

    OIG recommends that the Bureau of Educational and Cultural Affairs (a) determine whether the identified questioned costs of $1,572,775 for unsupported contractual expenses, salary expenses, and travel expenses for cooperative agreement S-ECAGD-15-CA-1015 are supported and allowable and (b) recover any costs determined to be unsupported or unallowable.

    Recommendation Number
    12
    Closed Implemented $825,902

    OIG recommends that the Bureau of Educational and Cultural Affairs (a) determine whether the identified questioned costs of $825,902 for unsupported contractual expenses, salary expenses, and travel expenses for cooperative agreement S-ECAGD-16-CA-1004 are supported and allowable and (b) recover any costs determined to be unsupported or unallowable.

    Recommendation Number
    13
    Closed Implemented $29,394

    OIG recommends that the Bureau of Educational and Cultural Affairs (a) determine whether the identified questioned costs of $29,394 for unsupported contractual expenses, salary expenses, and travel expenses for cooperative agreement S-ECAGD-14-CA-1032 are supported and allowable and (b) recover any costs determined to be unsupported or unallowable.

    Recommendation Number
    14
    Closed Implemented $1,957

    OIG recommends that the Bureau of Educational and Cultural Affairs (a) determine whether the identified questioned costs of $1,957 for unsupported contractual expenses, salary expenses, and travel expenses for cooperative agreement S-ECAGD-15-CA-1016 are supported and allowable and (b) recover any costs determined to be unsupported or unallowable.

    Recommendation Number
    15
    Closed Implemented $34,496

    OIG recommends that the Bureau of Educational and Cultural Affairs (a) determine whether the identified questioned costs of $34,496 for unsupported contractual expenses, salary expenses, and travel expenses for cooperative agreement S-ECAGD-16-CA-1003 are supported and allowable and (b) recover any costs determined to be unsupported or unallowable.

    Recommendation Number
    16
    Closed Implemented $2,015

    OIG recommends that the Bureau of Educational and Cultural Affairs (a) determine whether the identified questioned costs of $2,015 for unsupported contractual expenses, salary expenses, and travel expenses for cooperative agreement S-ECAGD-14–CA-1037 are supported and allowable and (b) recover any costs determined to be unsupported or unallowable.

    Recommendation Number
    17
    Closed Implemented $3,045

    OIG recommends that the Bureau of Educational and Cultural Affairs (a) determine whether the identified questioned costs of $3,045 for unsupported contractual expenses, salary expenses, and travel expenses for cooperative agreement S-ECAGD-16-CA-1014 are supported and allowable and (b) recover any costs determined to be unsupported or unallowable.

    Recommendation Number
    18
    Closed Implemented $1,145

    OIG recommends that the Bureau of Educational and Cultural Affairs (a) determine whether the identified questioned costs of $1,145 for unsupported contractual expenses, salary expenses, and travel expenses for cooperative agreement S-ECAGD-14-CA-1021 are supported and allowable and (b) recover any costs determined to be unsupported or unallowable.

    Recommendation Number
    19
    Closed Implemented $43,000

    OIG recommends that the Bureau of Educational and Cultural Affairs (a) determine whether the identified questioned costs of $43,000 for unsupported contractual expenses, salary expenses, and travel expenses for cooperative agreement S-ECAGD-15-CA-1011 are supported and (b) recover any costs determined to be unsupported.

    Recommendation Number
    20
    Closed Implemented $986

    OIG recommends that the Bureau of Educational and Cultural Affairs (a) determine whether the identified questioned costs of $986 for unsupported contractual expenses, salary expenses, and travel expenses for cooperative agreement S-ECAGD-16-CA-1006 are supported and allowable and (b) recover any costs determined to be unsupported or unallowable.