# COVID-19: Audit of Costs Incurred by World Vision (WV) from March 1, 2020 to March 31, 2022
> **Audit** by U.S. Agency for International Development OIG · 2024-07-10
> *About: U.S. Agency for International Development*
## Report
- **Title:** COVID-19: Audit of Costs Incurred by World Vision (WV) from March 1, 2020 to March 31, 2022
- **Submitting OIG:** U.S. Agency for International Development OIG
- **Component agency:** U.S. Agency for International Development
- **Type:** Audit
- **Publication date:** 2024-07-10

## Recommendations

- **Rec 1** (Open): 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.
- **Rec 2** (Closed): 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.
- **Rec 3** (Closed): Require World Vision to develop and implement policies and procedures to establish a requirement to document the basis of the allocation percentages.
- **Rec 4** (Closed): 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.
- **Rec 5** (Closed): 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.
- **Rec 6** (Closed): 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…
- **Rec 7** (Closed): Determine the allowability of $144,372 in questioned direct costs on page 12 of the audit report and recover any amount that is unallowable.
- **Rec 8** (Closed): 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.
- **Rec 9** (Closed): 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…
## Source
- [oversight.gov report page](https://www.oversight.gov/reports/audit/covid-19-audit-costs-incurred-world-vision-wv-march-1-2020-march-31-2022)
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