peace corps ukraine final audit report ig1106a
TRANSCRIPT
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 1/39
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 2/39
[leml MfrpsFddoml fd Ojsplmtfr Cljlre`
[leml Mfrps/\hreojl fdd oml oj Holv ]tetul fd Holv Dfujilrs oj O jilpljiljml ]querl
]furml1 MOE Sfr`i Demtnffh
Doje` Euiot ^lpfrt1
[leml Mfrps/\hreojlOC-55-;4-E
Bermg >;55
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 3/39
Doje` Euiot lpfrt1 [leml Mfrps/\hreojl o
LWLM\YOTL ]\BBE^_
[leml Mfrps/\hreojl ([M/\hreojl) os tgl `erclst [leml Mfrps pfst oj tgl wfr`i wotgepprfxobetl`y 4; du``-tobl lbp`fylls eji mfjtremtfrs suppfrtojc epprfxobetl`y 944 Tf`ujtllrs.
Ygl pfst‟s sozl ljen`li ot tf mrletl lmfjfbols fd sme`l eji splmoe`ozli suppfrt dfr slvlre`dojejmoe` eji eibojostretovl prfcrebs, sumg es vlgom`l bejeclbljt, mfjtremtojc, crejt prfcrebs,eji tgl [rlsoiljt‟s Lblrcljmy [`ej dfr EOI] ^l`old ([L[DE^).
Oj cljlre`, tgl pfst‟s dojejmoe` eji eibojostretovl fplretofjs wlr l dujmtofjojc setosdemtfro`y ejimfbp`oli wotg ecljmy pf`omols eji dlilre` rlcu`etofjs. Gfwlvlr, wl oiljtodoli slvlre` dojejmoe`eji eibojostretovl fplretofjs jft oj mfbp`oejml wotg ecljmy pf`omy eji cuoiejml. ]fbl fd tglbfrl obpfrtejt dojiojcs erl subberozli nl`fw.
Ygl pfst gei jft prfplr`y slperetli iutols nltwllj prlperojc tgl no`` dfr mf``lmtofj (NFM) ejimf``lmtojc eji rlmfriojc tgl mesg prfmllis dfr tgl ve`ul eiili tex (TEY) rlduji. Durtglr, tgl
no``ojc fddomlr prlperli NFMs edtlr tgl dujis wlrl mf``lmtli ny tgl mesgolr. Oj eiiotofj, tgl pfstioi jft ifmubljt tgl no``ojc prfmliurl, fr prfvoili eilquetl treojojc tf tgl nemh-up no``ojcfddomlr tf ossul NFM oj ensljml fd tgl no``ojc fddomlr.
Ygl pfst‟s bliome` supp`y ojvljtfry mfjtrf` (B]OM) m`lrh, wgf os jft pert fd tgl bliome` fddoml nut os essocjli tf tremh bliome` supp`ols, ioi jft ojilpljiljt`y tremh bliome` supp`ols ejiojstlei rl`oli fj tgl bliome` essostejt‟s tremhojc blmgejosb. Durtglr, tgl bliome` ojvljtfrydfrb prfvoili oj tgl [leml Mfrps Bejue` dfr tgl B]OM m`lrh ioi jft demo`otetl tgl tremhojc fdbliome` supp`ols.
Ygl pfst gei jft ilvl`fpli e dfrbe` prfmlss dfr iostronutojc bliome` supp`ols tf Tf`ujtllrs ejimfu`i jft ljsurl prfplr ojtlrje` mfjtrf` dfr pftljtoe``y sljsotovl bliometofj. Ygl Fddoml fdBliome` ]lrvomls (FB]) ioi jft ossul cuoiejml fj tgos bettlr eji es e rlsu`t, pfsts gevl nlljilvl`fpojc tglor fwj prfmlssls, wgomg bey jft nl slmurl fr bey ojmrlesl tgl rosh fd tgldt frenusl fd bliome` supp`ols.
Ygl cljlre` slrvomls fddomlr (C]F) ioi jft rlteoj tgl rlmfris suppfrtojc ejjue` prfplrtyojvljtfry vlrodometofj eji ioi jft oiljtody eji prfvoil lxp`ejetofjs fd fvlrecls/sgfrtecls rlsu`tojc drfb tgl ejjue` prfplrty ojvljtfry vlrodometofj.
Oj eiiotofj, tgl pfst ges strucc`li tf doji suoten`l fddoml speml wotg epprfve` drfb tgl gfstmfujtry tf emmfbbfietl ojmrlesli jubnlrs fd stedd eji Tf`ujtllrs es e rlsu`t fd tgl [rlsoiljt‟s
[leml Mfrps crfwtg ojotoetovl. Eiiotofje` speml mfu`i prfvoil ojmrlesli slmuroty blesurls fvlr
tgl ojdfrbetofj tlmgjf`fcy (OY) eji bliome` supp`ols.
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 4/39
YEN@L FD MFJYLJY]
LWLM\YOTL ]\BBE^_ .................................................................................................................... o NEMHC^F\JI ..................................................................................................................................5 E\IOY ^ L]\@Y] ...............................................................................................................................5
N O@@] FD M F@@LMYOFJ ...................................................................................................................................... 5
B LIOME@ ] \[[@OL] ........................................................................................................................................... 9
] EDLC\E^IOJC [ L^]FJE@@_ O ILJYODOEN@L O JDF^BEYOFJ ................................................................................ 4
[ ^F[L^Y_ B EJECLBLJY .................................................................................................................................. 3
O B[^L]Y D \JI B EJECLBLJY ........................................................................................................................... 7
O JDF^BEYOFJ Y LMGJF@FC_ ........................................................................................................................... 5;
T F@\JYLL^ S LN]OYL ...................................................................................................................................... 5;
C ^EJY B EJECLBLJY ..................................................................................................................................... 55
T F@\JYLL /Y ^EOJLL E @@FSEJML] ................................................................................................................. 5=
U\L]YOFJLI MF]Y] EJI D\JI] YF NL [\Y YF NLYYL^ \]L .....................................................5< @O]Y FD ^ LMFBBLJIEYOFJ] .......................................................................................................54 E[[LJIOW E1 FNALMYOTL, ]MF[L, EJI BLYGFIF@FC_.............................................................5? E[[LJIOW N1 @O]Y FD EM^FJ_B] ................................................................................................>; E[[LJIOW M1 BEJECLBLJY‟] ^ L][FJ]L YF YGL [^L@OBOJE^_ ^ L[F^Y ...............................>5 E[[LJIOWI1 FOC MFBBLJY] .....................................................................................................== E[[LJIOW L1 E\IOY MFB[@LYOFJ EJI FOC MFJYEMY .............................................................=9
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 5/39
Doje` Euiot lpfrt1 [leml Mfrps/\hreojl 5
NEMHC^F\JI
Ygl Fddoml fd Ojsplmtfr Cljlre` mfjiumtli ej euiot fd [M/\hreojl (glrledtlr rldlrrli tf es ‐tgl pfst‒) Fmtfnlr 5? - Jfvlbnlr =, >;5;. Ygl pfst wes `est euiotli oj >;;<.
Ygl prfcreb wes lsten`osgli oj Bey 5??> wglj dfrblr \hreojoej [rlsoiljt @lfjoi Hrevmguheji dfrblr \.]. [rlsoiljt Clfrcl G.S. Nusg socjli e dfrbe` mfujtry ecrllbljt. \hreojl westgl dorst summlssfr jetofj fd tgl dfrblr ]fvolt \jofj tf ojvotl tgl [leml Mfrps tf lsten`osg e prfcreb. Tf`ujtllrs oj \hreojl wfrh oj tgl erles fd mfbbujoty lmfjfbom ilvl`fpbljt,Ljc`osg `ejcuecl liumetofj, eji yfutg ilvl`fpbljt.
Fur fvlre`` fnalmtovl oj euiotojc tgl pfst wes tf iltlrbojl wgltglr tgl dojejmoe` ejieibojostretovl fplretofjs wlrl dujmtofjojc lddlmtovl`y eji mfbp`oli wotg [leml Mfrps pf`omolseji dlilre` rlcu`etofjs iurojc tgl plrofi ujilr euiot. Eppljiox E prfvoils e du`` ilsmroptofj fdfur euiot fnalmtovl, smfpl, eji bltgfif`fcy.
E\IOY ^ L]\@Y]
N O@@] FD M F@@LMYOFJ
]lcrlcetofj fd Iutols
Ygl pfst gei jft eilquetl`y slperetli rlspfjsono`otols dfr prlperojc tgl NFM eji mf``lmtojc ejirlmfriojc tgl mesg prfmllis. Dfr tgl TEY rldujis, tgl mesgolr prlperli tgl suppfrtojcifmubljtetofj, do`li tgl epp`ometofj wotg tex eutgfrotols, eji prfmlssli tgl rlduji. Fj`y edtlrtgl peybljt wes rlmlovli ioi tgl mesgolr dfrweri tgl ojdfrbetofj tf tgl no``ojc fddomlr tf prlperltgl NFM.
Ygl ]tejieris dfr Ojtlrje` Mfjtrf` oj tgl Dlilre` Cfvlrjbljt (CEF/EOBI-;;->5.=.5) stetls1
Hly iutols eji rlspfjsono`otols jlli tf nl iovoili fr slcrlcetli ebfjc ioddlrljt plfp`l tf rliuml tgl roshfd lrrfr fr dreui. Ygos sgfu`i ojm`uil slperetojc tgl rlspfjsono`otols dfr eutgfrozojc trejsemtofjs, prfmlssojc eji rlmfriojc tglb, rlvolwojc tgl trejsemtofjs, eji geji`ojc ejy rl`etli esslts. Jf ojiovoiue`sgfu`i mfjtrf` e`` hly esplmts fd e trejsemtofj fr lvljt.
Ojeilquetl slcrlcetofj fd iutols nltwllj prlperojc tgl NFM eji prfmlssojc tgl rlduji ojmrlesls
tgl rosh fd dreui eji enusl fd cfvlrjbljt dujis.
Sl ^lmfbblji1
5. Yget tgl eibojostretovl fddomlr eji mfujtry iorlmtfr essocj e stedd blbnlr, ftglr tgej tglmesgolr, tf me`mu`etl tgl Te`ul eiili tex rlduji ebfujt, do`l epp`ometofj dfr rlduji, eji prfvoil tgl ojdfrbetofj dorst tf tgl no``ojc fddomlr tf prlperl tgl no`` dfr mf``lmtofj.
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 6/39
Doje` Euiot lpfrt1 [leml Mfrps/\hreojl >
[rfmlss dfr [rlperojc NFM
Dfr mlrteoj trejsemtofjs, tgl no``ojc fddomlr prlperli NFMs edtlr tgl mesgolr e`rleiy mf``lmtli tgldujis. Dfr lxebp`l, iurojc tgl >;;7 eji >;5; eumtofjs fd lxmlss prfplrty tgl C]F ioi jft prfvoil ilteo`s rl`etojc tf splmodom se`ls ebfujts tf tgl no``ojc fddomlr dfr prlperetofj fd
ojiovoiue` NFMs. Ojstlei, gl prfvoili tgl ojdfrbetofj tf tgl mesgolr. Edtlr mf``lmtojc tgl tfte` prfmllis, tgl mesgolr ojdfrbli tgl no``ojc fddomlr, wgf prlperli twf NFMs. Fjl NFM wes dfr OYse`ls eji tgl ftglr dfr cljlre` prfplrty se`ls, ojstlei fd NFMs dfr lemg peyll.
]obo`er`y, tgl no``ojc fddomlr prlperli NFMs dfr tgl TEY rlduji edtlr tgl mesgolr mf``lmtli dujis.Sotgfut eilquetl ojdfrbetofj, tgl no``ojc fddoml mejjft emmuretl`y tremh NFMs tf ljsurl tobl`ymf``lmtofj eji bey jlc`lmt tf ossul e NFM, rlsu`tojc oj `fss fd dujis dfr [leml Mfrps.
[leml Mfrps Bejue` slmtofj (B]) 333.55.;, ‐No``ojc eji Mf``lmtofj [rfmliurls, Ilnts ejiM`eobs,‒ stetls1
Sglj e jfj-no``ojc fddoml iltlrbojls tget ej ebfujt os iul [leml Mfrps, ot wo`` jftody tgl epprfproetl no``ojc fddoml.‒ Durtglr, Ygl ]tejieris dfr Ojtlrje` Mfjtrf` oj tgl Dlilre` Cfvlrjbljt rlquorls emmuretl eji
tobl`y rlmfriojc fd trejsemtofjs eji lvljts. Ot stetls, ‐Yrejsemtofjs sgfu`i nl prfbpt`y rlmfrili tfbeojteoj tglor rl`lvejml eji ve`ul tf bejeclbljt oj mfjtrf``ojc fplretofjs eji behojc ilmosofjs.
Sotgfut ossuojc tgl NFM oj e tobl`y bejjlr, bejeclbljt wo`` jft nl ewerl fd ebfujts iul tf[leml Mfrps drfb tgori pertols eji tgl mf``lmtofj fddomlr wo`` jft ojotoetl tgl mf``lmtofj prfmlss.
Sl ^lmfbblji1
>. Yget tgl eibojostretovl fddomlr eji mfujtry iorlmtfr ljgejml tgl no``ojc prfmlss nyljsurojc tget ojdfrbetofj enfut e`` m`eobs os prfvoili tf tgl no``ojc fddomlr sf tgl no`` dfr
mf``lmtofj mej nl ossuli oj e tobl`y bejjlr.
Eutgfrozetofj dfr Mesgolr Tfois
Ygl no``ojc fddomlr ioi jft beojteoj e`` fd tgl suppfrt dfr tgl vfoili NFMs oj tgl NFM do`l.Nemh-up ifmubljtetofj os rlquorli tf ve`oietl rlesfj dfr vfoili trejsemtofjs. Emmfriojc tf Ygl
]tejieris dfr Ojtlrje` Mfjtrf` oj tgl Dlilre` Cfvlrjbljt , ‐Ojtlrje` mfjtrf` eji e`` trejsemtofjs
eji ftglr socjodomejt lvljts jlli tf nl m`ler`y ifmubljtli, eji tgl ifmubljtetofj sgfu`i nlrleio`y eveo`en`l dfr lxebojetofj. E`` ifmubljtetofj eji rlmfris sgfu`i nl prfplr`y bejeclieji beojteojli.‒
Sl ^lmfbblji1
=. Yget tgl eibojostretovl fddomlr epprfvl tgl vfoili trejsemtofj fj`y od tgl mesgolr gesettemgli eilquetl suppfrt.
9. Yget tgl no``ojc fddomlr mf``lmt eji rlteoj eilquetl suppfrt dfr e`` vfoili trejsemtofjs ojtgl no``s dfr mf``lmtofj do`l.
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 7/39
Doje` Euiot lpfrt1 [leml Mfrps/\hreojl =
Srottlj [rfmliurls eji Yreojojc dfr Nemh-up No``ojc Fddomlr
Sl mfu`i jft du``y lve`uetl tgl no``ojc prfmlss nlmeusl tgl pfst ioi jft ifmubljt tgl no``ojc prfmliurl eji tgl dojejmoe` essostejt do``ojc oj es tgl nemh-up no``ojc fddomlr mfu`i jft eilquetl`ylxp`eoj tgl no``ojc prfmlss. @emh fd wrottlj prfmliurls eji eilquetl treojojc fd tgl nemh-up
no``ojc fddomlr mfu`i rlsu`t oj il`eys fr fbossofjs oj prlperojc NFMs dfr tgl ebfujt iul tf [lemlMfrps.
Sl ^lmfbblji1
<. Yget tgl eibojostretovl fddomlr ifmubljt tgl no``ojc prfmliurl eji prfvoil eilquetltreojojc tf tgl nemh-up dfr tgl no``ojc fddomlr tf ljsurl mfjtojuoty fd fplretofjs.
TEY lduji M`eob
Ygl pfst ioi jft usl tgl prfplr nuicltery mfil dfr TEY rldujis tf tremh texls peoi iurojc purmgesojc. TEY os e tex peoi eji rlobnursli fvlrsles dfr tgl purmgesl fd mlrteoj cffis. YglFddoml fd tgl Mgold Dojejmoe` Fddomlr lsten`osgli e slperetl nuicltery m`essodometofj, fnalmt m`essmfil 95;5=, tf tremh TEY peybljts. Gfwlvlr, nlmeusl tgl pfst wes jft usojc tgos fnalmt m`essmfil, tgl mesgolr gei tf bejue``y me`mu`etl tgl TEY rlduji ny cetglrojc ojdfrbetofj drfb e`` peoi ojvfomls iurojc tgl quertlr eji tfte`ojc tgl TEY ebfujts. Ygos bejue` prfmlss wesojlddomoljt eji prfjl tf lrrfrs. Oj eiiotofj, tglrl wes jf prfmlss tf vlrody tgl emmuremy ejimfbp`ltljlss fd tgl rlduji ebfujt.
Nesli fj eiiotofje` rlvolw eji iosmussofjs wotg tgl Fddoml fd tgl Mgold Dojejmoe` Fddomlr, wljftli tget [leml Mfrps bejeclbljt gei jft ilvl`fpli ej lddlmtovl stejieri prfmliurl dfrtremhojc, rlmfriojc, eji beojteojojc mfjtrf`s fvlr TEY peybljts eji rldujis. Ojstlei, tgl pfstsdf``fwli jfj-ojtlcretli prfmliurls dfr rlmfriojc eji bejecojc TEY peybljts eji rldujis.Sgo`l sfbl pfsts uto`ozli tgl ilsocjetli nuicltery mfil tf rlmfri TEY peybljts eji rldujis,ftglr pfsts wlrl ujen`l tf usl tgl sebl prfmlss nlmeusl fd mfbp`lxoty ojvf`vli oj rlmfriojctrejsemtofjs wglj lxpljioturl eji mf``lmtofjs erl ojmurrli eji mf``lmtli oj ioddlrljt murrljmols.Ygos e`sf rlsu`tli oj ojmfjsostljmols oj rlmfriojc fd emmfujts rlmloven`l dfr tgl futstejiojc TEYrldujis.
Nesli fj eje`ysos fd NFMs prfmlssli oj DF^[fst dfr dosme` yler >;5;, wl jftli tget 5? pfstsrlmfrili rldujis dfr TEY fd epprfxobetl`y $943,;;;. Gfwlvlr, nlmeusl fd tgl bejue` prfmlssusli ny [M/\hreojl eji ftglr pfsts, eiiotofje` TEY rlduji ebfujts bey nl ujemmfujtli dfreji bey jft nl oiljtodoli dfr mf``lmtofj. Iurojc tgl euiot tgl Fddoml fd tgl Mgold Dojejmoe`Fddomlr iosmussli e`tlrjetovl bltgfis tf tremhojc eji rlmfriojc TEY ebfujts. E`tgfucg prfmlssls bey ioddlr nltwllj pfsts nesli fj tgl `fme` mfujtry‟s tex prfmlss eji murrljmy, tgl[leml Mfrps jllis tf ildojl tgl stejieri prfmliurls eji prfvoil cuoiejml wotg pfsts tgetrlquorl e`tlrjetovl bltgfis tf ljsurl mfjsostljmy eji ojtlrje` mfjtrf` fvlr TEY rldujis.
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 8/39
Doje` Euiot lpfrt1 [leml Mfrps/\hreojl 9
Sl ^lmfbblji1
4. Yget tgl eibojostretovl fddomlr, oj mffriojetofj wotg tgl Fddoml fd tgl Mgold Dojejmoe`Fddomlr, obp`lbljt e prfmlss tf mgercl tgl ve`ul eiili tex peoi eji rldujili tf eslperetl nuicltery fnalmt m`ess mfil eji rlteoj suppfrtojc ifmubljtetofj slperetl`y dfr
prfmlssojc.
3. Yget tgl eibojostretovl fddomlr obp`lbljt e prfmlss tf rlmfjmo`l tgl ne`ejml oj tgl ve`uleiili tex fnalmt m`ess mfil emmfujt wotg tgl suppfrtojc ifmubljtetofj eji rldujiepp`ometofj.
7. Yget tgl Fddoml fd tgl Mgold Dojejmoe` Fddomlr ilvl`fp eji obp`lbljt prfmliurls dfrtremhojc, rlmfriojc, eji beojteojojc mfjtrf`s fvlr ve`ul eiili tex peybljts eji rldujistf ljsurl tget e`` rlduji m`eobs erl do`li oj e tobl`y bejjlr eji rlduji os rlmlovli dfr e``ve`ul eiili texls peoi ny [leml Mfrps.
?.
Yget tgl Fddoml fd tgl Mgold Dojejmoe` Fddomlr esslss tgl prfmlss dfr rlmfriojc tgl emmfujtrlmloven`l dfr ve`ul eiili tex rldujis nesli fj tgl prfmliurl dfr tremhojc eji rlmfriojcve`ul eiili tex ebfujts.
B LIOME@ ] \[[@OL]
Mfjtrf`s fvlr Iospljsojc Bliome` ]upp`ols tf Tf`ujtllrs
Ygl pfst gei ej eppfojtli B]OM m`lrh eji usli tgl prfplr bliome` supp`y dfrbs. Gfwlvlr, tgl[leml Mfrps stejieri dfrbs wlrl jft mfbp`ltl`y lddlmtovl et mfjtrf``ojc bliome` supp`ols. Ygl
dfrbs wlrl jft mfbp`ltl`y lddlmtovl et mfjtrf``ojc bliome` supp`ols nlmeusl fd tgl df``fwojcmfjtrf` wlehjlssls1
Ygl B]OM m`lrh mejjft prfplr`y tremh bliome` supp`y ojvljtfrols nlmeusl tgl bliome`ojvljtfry dfrb ossuli ny gleiquertlrs ioi jft prfvoil e mf`ubj dfr tgl nlcojjojc ne`ejml.
Ygl bliome` mfjtrf` dfrbs usli tf rlmfri iospljsojc mfjtrf``li eji splmoe``y ilsocjetlibliome` supp`ols wlrl jft slquljtoe``y prl-jubnlrli.
B] 3=9 =.< stetls1
Ygl B]OM M`lrh bust beojteoj e Bliome` Ojvljtfry Mfjtrf` @fc tf rlmfri tgl ojvljtfry stetus fd e``bliome` supp`ols tget erl splmoe``y ilsocjetli fr mfjtrf``li sunstejmls purmgesli, rlmlovli, eji stfmhli et pfst sll Ettemgbljt M-[M-3=9M Bliome` Ojvljtfry Mfjtrf` @fc.
Lemg Bliome` \jot bust beojteoj, fj e murrljt nesos, e mfbp`ltl eji emmuretl rlmfri fd lemg mfjtrf``lisunstejml iospljsli fr iospfsli fd.
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 9/39
Doje` Euiot lpfrt1 [leml Mfrps/\hreojl <
Eilquetl tremhojc fd bliome` supp`ols, splmodome``y tgl `ostli otlbs os rlquorli tf ljsurl mrotome`bliomojl os eveo`en`l tf Tf`ujtllrs wglj jllili. Bfjotfrojc fd iospljsojc gostfry os vote` tfrliuml tgldt enusl fd splmoe``y ilsocjetli eji mfjtrf``li sunstejmls.
Iurojc tgl euiot, FB] rlvosli tgl bliome` supp`y ojvljtfry tremhojc eji pgysome` mfujt
wfrhsgllts tf ljgejml bliome` ojvljtfry tremhojc. FB] wes e`sf mfjsoilrojc slquljtoe``y prl-jubnlrojc tgl iospljsojc dfrbs tf ljsurl e`` dfrbs erl ljtlrli oj tremhojc wfrhsgllts.
Sl ^lmfbblji1
5;. Yget tgl Fddoml fd Bliome` ]lrvomls ossul cuoiejml tf e`` [leml Mfrps bliome` fddomlrs tfuto`ozl prl-jubnlrli bliome` mfjtrf` dfrbs dfr iospljsojc bliome` supp`ols tf ljgejmlemmuremy eji mfbp`ltljlss fd bliome` supp`ols rlmfri.
Bliome` Ojvljtfry Mfjtrf` @fc
Sl iltlrbojli tget tgl B]OM m`lrh ioi jft rlmfri e`` tgl trejsemtofjs oj tgl Bliome` OjvljtfryMfjtrf` @fc oj emmfriejml wotg B] 3=9. ]plmodome``y, tgl B]OM m`lrh1
Ses jft rlmlovojc e`` rlmlovojc rlpfrts8
Ioi jft rlmfri e`` iosnurslbljt fd prlsmroptofj irucs eji mfjtrf``li sunstejmls8 eji
Ioi jft socj ojvljtfry mfujt sgllts rlcu`er`y.
B] 3=9.=.<.5 stetls1
Ygl B]OM M`lrh bust beojteoj e Bliome` Ojvljtfry Mfjtrf` @fc tf rlmfri tgl ojvljtfry stetus fd e``bliome` supp`ols tget erl splmoe``y ilsocjetli fr mfjtrf``li sunstejmls purmgesli, rlmlovli, eji stfmhli et pfst. Ygl MI, et `lest quertlr`y, bust rlvolw tgl Bliome` Ojvljtfry Mfjtrf` @fc beojteojli ny tgl B]OMM`lrh tf ljsurl tget tgl @fc os emmuretl eji mfbp`ltl.
Ygl B]OM m`lrh ojmfrrlmt`y rl`oli fj tgl ojvljtfry beojteojli ny tgl bliome` eibojostretovlessostejt tf vlrody emmuremy fd ojvljtfry iurojc tgl bfjtg`y pgysome` mfujts.
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 10/39
Doje` Euiot lpfrt1 [leml Mfrps/\hreojl 4
Sl ^lmfbblji1
55. Yget tgl Bliome` ]upp`y Ojvljtfry Mfjtrf` m`lrh beojteoj tgl Bliome` Ojvljtfry Mfjtrf`@fc oj mfbp`oejml wotg tgl [leml Mfrps Bejue` .
5>. Yget tgl mfujtry iorlmtfr rlvolw tgl Bliome` Ojvljtfry Mfjtrf` @fc es rlquorli ny tgl [leml Mfrps Bejue` .
Iostronutofj fd Bliome` ]upp`ols tf Tf`ujtllrs
Ygl pfst gei jft ilvl`fpli e dfrbe` prfmlss dfr iostronutojc bliome` supp`ols eji mfu`i jftljsurl prfplr ojtlrje` mfjtrf` tf tremh pftljtoe``y sljsotovl bliometofj. Sglj tgl pfst ilmoilijft tf usl tgl beo` systlb tf il`ovlr bliome` supp`ols, ot jllili tf mrletl ej e`tlrjetovl prfmlssdfr bliome` supp`y iostronutofj. Dfr lxebp`l, dfr Tf`ujtllrs wgf mfu`i jft mfbl tf tgl [lemlMfrps fddoml, tgl pfst ilvl`fpli e prfmlss tf p`eml bliometofj oj peplr necs eji il`ovlr tglb tf
tgl treojojc fddoml fr wotg stedd trevl`ojc jler Tf`ujtllr sotls.
[leml Mfrps pf`omols iosmuss bliome` supp`y mfjtrf`s eji tlmgjome` cuoil`ojls ojm`uil bliome`fddomlr rlspfjsono`otols. Gfwlvlr, tglsl cuoil`ojls ioi jft ildojl stejieri fplretojc prfmliurlseji nlst premtomls dfr iostronutojc bliome` supp`ols tf Tf`ujtllrs wglj Tf`ujtllrs erl jft en`l tf pomh-up tgl bliomojl oj plrsfj. Sotgfut e splmodom gleiquertlrs pf`omy, pfsts ilvl`fp tglor fwj prfmlssls wgomg bey `emh emmfujteno`oty. Yglsl prfmlssls bey jft mfjsoilr roshs essfmoetliwotg iostronutofj fd prlsmroptofj bliomojl eji mfjtrf``li sunstejmls sumg es po`dlrecl fr ftglr`fssls eji bey lxpfsl [leml Mfrps tf roshs od tgly if jft mfbp`y wotg tgl prlveo`ojc provemy`ews.
Nesli fj fur dojiojcs, FB] ges ecrlli tf lve`uetl verofus fptofjs eveo`en`l dfr iostronutojc tglbliome` supp`ols eji ossul e pf`omy tf bojobozl rosh eji mfbp`ols wotg tgl provemy `ews.
Sl ^lmfbblji1
5=. Yget tgl Fddoml fd Bliome` ]lrvomls ossul cuoiejml eji nlst premtomls iosmussojcemmlpten`l bltgfis fd iostronutojc bliomojl tf Tf`ujtllrs eji gfw tf ljsurl prfplremmfujteno`oty fd bliometofj tget mejjft nl geji il`ovlrli tf tgl Tf`ujtllr ny tglbliome` stedd.
] EDLC\E^IOJC [ L^]FJE@@_ O ILJYODOEN@L O JDF^BEYOFJ
Iurojc fur euiot wl fnslrvli e stemh fd f`i ifmubljts fj tfp fd tgl menojlt oj tgl bliome`fddoml ge``wey berhli ‐Yf nl Ilstrfyli‒ tget ojm`uili plrsfje``y oiljtodoen`l ojdfrbetofjojm`uiojc jebls eji ]fmoe` ]lmuroty jubnlrs. Ygl [leml Mfrps bliome` fddomlr obblioetl`yeshli stedd tf rlvolw tgl ifmubljts eji tehl epprfproetl emtofj.
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 11/39
Doje` Euiot lpfrt1 [leml Mfrps/\hreojl 3
Ygl [rovemy Emt fd 5?39 rlquorls ecljmols tf fj`y fnteoj ojdfrbetofj fj ojiovoiue`s jlmlssery tfemmfbp`osg tgl bossofj eji tf lsten`osg jlmlssery sedlcueris fd rlmfris wotg plrsfje`ojdfrbetofj. Oj obp`lbljtojc tgl [rovemy Emt rlceriojc bliome` rlmfris, B] >43. >.5.> stetls1
Yglsl rlmfris erl bliome``y mfjdoiljtoe` eji erl tf nl stfrli oj e do`l slmurli wotg e bejopu`etofj-prffdmfbnojetofj `fmh slt ny tgl [MBF X[leml Mfrps bliome` fddomlrR. Emmlss tf tgl rlmfris eji hjfw`licl fd
tgl mfbnojetofj sgfu`i nl `obotli tf tgl [MBF eji eutgfrozli bliome` essostejts.
Ygl Ojsplmtfr Cljlre`‟s ]tetlbljt fj tgl [leml Mfrps‟ Bejeclbljt eji [lrdfrbejml Mge``ljcls, rlpfrtli oj tgl ecljmy‟s >;5; [lrdfrbejml eji Emmfujteno`oty ^lpfrt5 ([E^), motlssedlcueriojc plrsfje``y oiljtodoen`l ojdfrbetofj es e bejeclbljt mge``ljcl. Nlmeusl fd tglsljsotovoty, tgl pfst sgfu`i tehl e`` jlmlssery prlmeutofjs tf bojobozl tgl pftljtoe` dfr `fss, tgldt,fr enusl fd plrsfje``y oiljtodoen`l ojdfrbetofj.
Sl ^lmfbblji1
59. Yget tgl mfujtry iorlmtfr mfjiumt e rlvolw fd tgl bliome` fddoml tf ljsurl plrsfje``y
oiljtodoen`l ojdfrbetofj os prfplr`y sedlcuerili eji iospfsli eji tget tgl bliome` ujot prfmliurls prfvoil dfr prfplr geji`ojc, eji prftlmtojc fd plrsfje``y oiljtodoen`lojdfrbetofj.
[ F[L^Y_ B EJECLBLJY
Ygl C]F ioi jft beojteoj emmuretl eji mfbp`ltl prfplrty rlmfris. Iurojc fur rlvolw fd prfplrty rlmfris wl jftli tget1
Ygl C]F ioi jft rlteoj tgl rlmfris suppfrtojc ejjue` ojvljtfry vlrodometofj.
Ygl C]F ioi jft oiljtody eji prfvoil lxp`ejetofjs dfr ioddlrljmls jftli edtlr rlmfriojcrlsu`ts fd tgl ejjue` ojvljtfry vlrodometofj oj tgl [lrsfje` [rfplrty Ojvljtfry ^lpfrt([[O^).
[[O^ mfjteojli slvlj prfplrty rlmfris wotgfut e metlcfry oiljtodyojc tgl prfplrty esmepote`ozli, jfjlxpljien`l, fr lxpljien`l. Ygl cljlre` slrvomls essostejt prfvoili uswotg ej upietli [[O^ oiljtodyojc metlcfrols dfr e`` prfplrtols.
B] <55 stetls1
Ygl prfplrty fddomlr prlperls doje` ojvljtfrols, behojc jlmlssery mgejcls oj tgl prfplrty bejeclbljtietenesl eji ojm`uiojc lxp`ejetofjs fd fvlrecls/sgfrtecls. Edtlr mfbp`ltojc tgl rlmfjmo`oetofj, tgl prfplrty emmfujt gf`ilr os rlspfjson`l dfr upietojc gos/glr rlmfris.
Sotgfut tgl C]F prlperojc e rlpfrt oiljtodyojc tgl ioddlrljmls jftli eji prfvoiojc eilquetllxp`ejetofj, tglrl os jf euiot treo` tf vlrody mgejcls beil tf tgl [[O^ rlsu`tojc drfb tgl pgysome`
5 [leml Mfrps‟ Bejeclbljt eji [lrdfrbejml Mge``ljcls erl rlpfrtli oj tgl ejjue` [leml Mfrps [lrdfrbejml ejiEmmfujteno`oty ^lpfrt.
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 12/39
Doje` Euiot lpfrt1 [leml Mfrps/\hreojl 7
mfujt eji wl mfu`i jft iltlrbojl od tgl ne`ejmls oj tgl [[O^ wlrl emmuretl eji mfbp`ltl. YglOjsplmtfr Cljlre`‟s ]tetlbljt fj tgl [leml Mfrps‟ Bejeclbljt eji [lrdfrbejml Mge``ljcls
mfjtojuls tf motl [rfplrty bejeclbljt es e bejeclbljt mge``ljcl eji stetls, ‐Ojlddlmtovl prfplrty bejeclbljt ujjlmlssero`y lxpfsls tgl ecljmy tf roshs essfmoetli wotg dreui, westl,eji enusl eji irovls fplretojc mfsts up.‒
Sl ^lmfbblji1
5<. Yget tgl cljlre` slrvomls fddomlr rlteoj tgl rlmfris suppfrtojc ejjue` ojvljtfryvlrodometofj, ojm`uiojc oiljtodometofj eji lxp`ejetofj fd ejy mgejcls edtlr rlmfriojc tglrlsu`ts fd ojvljtfry vlrodometofj.
O B[^L]Y D \JI B EJECLBLJY
Bosmfiojc Fnalmt M`ess Mfils
[M/\hreojl ioi jft ljsurl mfsts wlrl prfplr`y e``fmetli tf tgl mfrrlmt nuicltery fnalmt m`essmfil usli tf tremh lxpljioturls. Dfr lxebp`l, tgl pfst gei e``fmetli jublrfus mgercls tf fnalmtm`ess mfils dfr ‐ftglr slrvomls‒ fr ‐supp`ols,‒ ojm`uiojc dul` lxpljsls dfr [leml Mfrps vlgom`ls, projtojc mgercls mfili tf supp`ols, eji perhojc mfili tf ftglr slrvomls.
Ygl [leml Mfrps >;55 Dosme` Mfiojc Gejinffh stetls1
Ygl Fnalmt M`ess Mfil (FM) os usli tf m`essody lxpljioturls emmfriojc tf typls fd cffis eji slrvomls, sumges plrsfjjl`, trevl`, rljt, eji supp`ols.
Oj Fiyssly, [leml Mfrps ges lsten`osgli ots fnalmt m`ess mfils tf mfbp`y wotg tgl Fddoml fd Bejeclbljt
eji Nuiclt (FBN) rlpfrtojc rlquorlbljts.
Emmuretl mfiojc os rlquorli dfr bejeclbljt eje`ysos, nuiclt tremhojc, eji ljsurojc tget tgllxpljsls erl m`essodoli tf mfbp`y wotg tgl [leml Mfrps eji tgl Fddoml fd Bejeclbljt ejiNuiclt rlpfrtojc rlquorlbljts.
Sl ^lmfbblji1
54. Yget tgl eibojostretovl fddomlr prfvoil eilquetl treojojc tf tgl dojejmoe` essostejts dfressocjojc prfplr fnalmt m`ess mfils plr tgl Dosme` Mfiojc Gejinffh.
53. Yget tgl eibojostretovl fddomlr rlvolw tgl emmuremy fd fnalmt m`ess mfils wgo`leutgfrozojc trejsemtofjs.
[rfmlssojc [eybljts oj DF^[fst
Ygl dojejmoe` essostejt ioi jft emmuretl`y rlmfri tgl jebl fd tgl vljifr oj tgl DF^[fst peylldol`i tf ljsurl tget tgl peyll‟s rlmfris dfr peybljts wlrl ujoqul. ]lvlre` peylls wlrl ostlibu`top`l tobls, fdtlj wotg s`ocgt veroetofjs iul tf typfcrepgome` lrrfrs.
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 13/39
Doje` Euiot lpfrt1 [leml Mfrps/\hreojl ?
Ygl Fvlrsles Dojejmoe` Bejeclbljt Gejinffh (FDBG) mgeptlr 49 stetls1
Tljifr OIs erl rlquorli tf lsten`osg fn`ocetofjs eji prfmlss peybljts oj Fiyssly eji tf e``fw tgl ecljmytf mfbp`y wotg dlilre` rlpfrtojc rlquorlbljts. Lemg vljifr rlmlovojc peybljts drfb [leml Mfrps bustgevl e vljifr oiljtodometofj jubnlr eji tget tgl jebl prfvoili dfr tgl vljifr OI nl tgl sebl jebl fj tgl nejh emmfujt tf essurl tget tgl nejh wo`` nl en`l tf mrliot tgl dujis.
Dfr l`lmtrfjom peybljts tgl pfst bust sunbot vljifr ojdfrbetofj tf gleiquertlrs dfr ljtlrojcojtf Fiyssly. Gfwlvlr, obprlst duji peybljts ioi jft gevl e sobo`er prfmlss nlmeusl tgl nejhojc ojdfrbetofj os jft jlmlssery eji sfbl peybljts erl sbe`` if``er eji tf fjl-tobl peylls.
Sotgfut emmuretl eji mfbp`ltl ojdfrbetofj oj tgl systlb, ot os ioddomu`t tf eje`yzl ebfujts peoitf vljifrs, oiljtody pftljtoe` iup`ometls, eji mfjiumt trlji eje`ysos.
Sl ^lmfbblji1
57. Yget tgl eibojostretovl fddomlr rlvolw tgl peybljt rlpfrt drfb DF^[fst lvlry wllh tfljsurl peyll jebls erl ojputtli mfrrlmt`y wgo`l prfmlssojc peybljts.
5?. Yget tgl Fddoml fd tgl Mgold Dojejmoe` Fddomlr ilvl`fp e vljifr ten`l wotgoj DF^[fst tfbeojteoj peyll ojdfrbetofj dfr obprlst duji peybljts.
^lmfriojc fd [rlpeoi Dul` Mgercls
Ygl pfst ioi jft rlmfri tgl prlpeoi dul` lxpljsls prfplr`y et tgl lji fd tgl dosme` yler.
]tetlbljt fd Dlilre` Dojejmoe` Emmfujtojc ]tejieris Jf. 5, ‐Emmfujtojc dfr sl`lmtli esslts eji`oe no`otols,‒ rlquorls tget ‐Eivejmls eji prlpeybljts sgfu`i nl rlmfrili es esslts. Eivejmls eji prlpeybljts erl rliumli wglj cffis fr slrvomls erl rlmlovli, mfjtremt tlrbs erl blt, prfcrlss os beilujilr e mfjtremt, fr prlpeoi lxpljsls lxporl.‒
[fst peys dul` lxpljsls oj eivejml tf vljifrs eji e``fws irovls tf do`` ces uto`ozojc meris ossuli ny tgl vljifrs. Ygl pfst ioi jft rlmfri tgos es prlpeoi lxpljsls nut rlmfrili tglb es `oquoietlifn`ocetofjs.
[rfplr mfbp`oejml wotg dojejmoe` emmfujtojc stejieris os rlquorli tf ljsurl tgl dojejmoe`stetlbljts erl emmuretl`y prlsljtli.
Sl ^lmfbblji1
>;. Yget tgl eibojostretovl fddomlr wfrh wotg tgl Fddoml fd Mgold Dojejmoe` Fddomlr tf fnteojcuoiejml dfr rlmfriojc prlpeoi lxpljsls eji rlmfri tgl prlpeoi dul` lxpljslsemmfriojc`y.
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 14/39
Doje` Euiot lpfrt1 [leml Mfrps/\hreojl 5;
O JDF^BEYOFJ Y LMGJF@FC_
Ygl pfst ioi jft gevl prfmliurls tf mfjtrf` emmlss tf OY rlsfurmls. Ygl pfst usli tgl rffb wotgtgl mfbbujometofj lquopbljt eji tl`lmfbbujometofj swotmgls es e aejotfr supp`y rffb. Ygl pfst ioi jft beojteoj e `fc tf rlmfri emmlss emtovoty tf tgl tl`lmfbbujometofj rffb eji
ojepprfproetl`y prfvoili tgl aejotfrs wotg hlys tf tgl rffb. Emmfriojc tf tgl OY splmoe`ost, tgoserrejclbljt wes beil nlmeusl tgl pfst os lxplroljmojc e speml sgfrtecl iul tf tgl ojmrlesl ojjubnlr fd Tf`ujtllrs eji stedd. Ygl pfst os emtovl`y sllhojc e `erclr fddoml speml.
Dlilre` Ojdfrbetofj [rfmlssojc ]tejieris [un`ometofj slmtofj >;; lsten`osgls tgl bojobubslmuroty rlquorlbljts dfr dlilre` ojdfrbetofj eji ojdfrbetofj systlbs pgysome` ejiljvorfjbljte` prftlmtofj. Ot stetls1
Frcejozetofjs bust1 (o) `obot pgysome` emmlss tf ojdfrbetofj systlbs, lquopbljt, eji tgl rlsplmtovlfplretojc ljvorfjbljts tf eutgfrozli ojiovoiue`s8 (oo) prftlmt tgl pgysome` p`ejt eji suppfrt ojdrestrumturldfr ojdfrbetofj systlbs8 (ooo) prfvoil suppfrtojc uto`otols dfr ojdfrbetofj systlbs8 (ov) prftlmt ojdfrbetofjsystlbs eceojst ljvorfjbljte` gezeris8 eji (v) prfvoil epprfproetl ljvorfjbljte` mfjtrf`s oj demo`otolsmfjteojojc ojdfrbetofj systlbs.
Mfjtrf``ojc emmlss tf ojdfrbetofj tlmgjf`fcy os jlmlssery tf sedlcueri tgl [leml Mfrps drfbujeutgfrozli emmlss eji iete bejopu`etofj.
Sl ^lmfbblji1
>5. Yget tgl mfujtry iorlmtfr rlstromt emmlss tf tgl rffb wotg tl`lmfbbujometofj lquopbljttf fj`y tgl rlquorli ojiovoiue`s.
T F@\JYLL^ S LN]OYL
Ygl pfst peoi epprfxobetl`y $54 e yler dfr tgl sunsmroptofj fd e ifbeoj jebl dfr e wlnsotlmfjtrf``li ny Tf`ujtllrs (gttp1//www.pmuhreojl.frc). Ny iorlmt`y peyojc dfr tgl ejjue`sunsmroptofj eji rlcostlrojc tgl wlnsotl ifbeoj jebl, tgl pfst bey ojepprfproetl`y gevlessubli roshs essfmoetli wotg tgl mfjtljt eji slmuroty fd tgl sotl.
Oj emmfriejml wotg B] <9=.3 Tf`ujtllrs erl plrbottli tf mrletl wlnsotls eji erl rlquorli tfiosm`fsl fj tgl sotl tget ot os jft ej fddomoe` pun`ometofj fd tgl [leml Mfrps fr tgl \.].Cfvlrjbljt. E`tgfucg tgl Tf`ujtllr wlnsotl oj [M/\hreojl mfjteojli sumg iosm`fsurl, tgldujiojc eji rlcostretofj ny [leml Mfrps succlsts tget tgl ecljmy fwjs tgl wlnsotl. Ygl Fddomlfd Bejeclbljt eji Nuiclt blbfrejiub B-;<-;9, ‐[f`omols dfr Dlilre` Ecljmy [un`omSlnsotls,‒ stetls tget ‐Dlilre` ecljmy pun`om wlnsotls erl ojdfrbetofj rlsfurmls dujili ojwgf`l fr oj pert ny tgl Dlilre` cfvlrjbljt eji fplretli ny ej ecljmy, mfjtremtfr, fr ftglrfrcejozetofj fj nlge`d fd tgl ecljmy.‒
Yf evfoi tgl roshs essfmoetli wotg fwjlrsgop tgl pfst sgfu`i jft iorlmt`y pey dfr e wlnsotl tget otifls jft eibojostlr fr fvlrsll. Jublrfus dlilre` `ews eji rlcu`etofjs epp`y tf ecljmyspfjsfrli wlnsotls ojm`uiojc tgl Fddoml fd Bejeclbljt eji Nuiclt Mormu`er E-5=; cfvlrjojc
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 15/39
Doje` Euiot lpfrt1 [leml Mfrps/\hreojl 55
dlilre` ojdfrbetofj systlbs eji slmuroty, L-Cfvlrjbljt Emt fd >;;> lsten`osgojc stejieris dfrcfvlrjbljt wlnsotls, eji tgl [rovemy Emt fd 5?39 eji ftglr provemy rlcu`etofjs. Oj eiiotofj,[leml Mfrps pf`omy rlquorls gleiquertlrs rlvolw eji epprfve` dfr e`` mfjtljt ojm`uili oj tglecljmy wlnsotls. Nlmeusl tgl wlnsotl wes eibojostlrli ny Tf`ujtllrs eji jft fplretli es ejfddomoe` [leml Mfrps ot ioi jft mfbp`y wotg e`` dlilre` rlquorlbljts.
Oj eiiotofj, tgl pfst ioi jft gevl e dfrbe` prfmlss tf rlvolw tgl Tf`ujtllr wlnsotl mfjtljt. Ot osobpfrtejt dfr pfst bejeclbljt tf rlbeoj ojdfrbli fd Tf`ujtllr wlnsotls eji tglor mfjtljt.Emmfriojc tf B] <9= Tf`ujtllrs erl rlquorli tf iosmuss tgl mfjtljt oj eivejml wotg tgl MI ‐tfljsurl tget tgl betlroe` os suoten`l eji mfbp`ols wotg tgos cljlre` cuoiejml es wl`` es ejymfujtry-splmodom cuoiejml.‒
Sl ^lmfbblji1
>>. Yget tgl mfujtry iorlmtfr iosmfjtojul peyojc dfr tgl ejjue` sunsmroptofj dfr tgl Tf`ujtllrwlnsotl drfb [leml Mfrps dujis.
>=. Yget tgl mfujtry iorlmtfr ilvl`fp e prfmlss tf rlvolw tgl mfjtljts fd tgl wlnsotl fj erlcu`er nesos tf ljsurl mfbp`oejml wotg [leml Mfrps Bejue` slmtofj <9=.
C EJY B EJECLBLJY
Tf`ujtllr Mfjsljt eji @oeno`oty Dfrb
]ojml >;;5 tgl pfst usli e bfiodoli Tf`ujtllr Mfjsljt eji @oeno`oty Emmlptejml dfrb dfr ]be``[rfalmt Essostejml (][E) prfalmts. Ygl pfst bejecls jublrfus prfalmts ujilr ][E prfcreb oj
mffplretofj wotg tgl Ecljmy dfr Ojtlrjetofje` Ilvl`fpbljt. Ygl pfst rlmlovli Fddoml fdCljlre` Mfujsl` epprfve` tf usl ots ‐][E [leml Mfrps Tf`ujtllr ^lmlopt‒ dfrb nldfrlgleiquertlrs prfvoili pfsts wotg tgl ][E gejinffh eji tgl stejieri ][E Mfjsljt eji @oeno`otyEmmlptejml. Oj >;;>, [leml Mfrps gleiquertlrs rlvolwli [M/\hreojl‟s dfrb eji stetli tget ‐ot
wfu`i nl nlttlr dfr \hreojl tf usl tgl sebl dfrbs e`` fur ftglr pfsts - tf tgl lxtljt pfsson`l‒ nut
mfjtojul tf fddlr succlstofjs fj gfw tf ljgejml tglor murrljt dfrb.
FDBG 9?.9.= stetls, ‐Sglj iosnursojc dujis lotglr tf tgl `fme` frcejozetofj fr tf tgl Tf`ujtllr,tgl epprfproetl Mfjsljt eji @oeno`oty Emmlptejml dfrb sgfu`i nl mfbp`ltli.‒ Ygl ][E[rfcreb Gejinffh [ert OO slmtofj = rlquorls tget ‐Od tgl Tf`ujtllr wo`` rlmlovl dujis, tglj tglTf`ujtllr Mfjsljt eji @oeno`oty Dfrb (Eppljiox >) sgfu`i nl usli.‒
Emmfriojc tf tgl pfst‟s ][E mffriojetfr, tgl pfst rlmlovli jlw >;55 ][E Gejinffh ejicuoiejml drfb gleiquertlrs wotg ej upietli Tf`ujtllr Mfjsljt eji @oeno`oty Emmlptejml Dfrbeji wo`` stert usojc tgl stejieri dfrb.
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 16/39
Doje` Euiot lpfrt1 [leml Mfrps/\hreojl 5>
Sl ^lmfbblji1
>9. Yget tgl eibojostretovl fddomlr ljsurl tget tgl ]be`` [rfalmt Essostejml crejt prfcrebmffriojetfr os uto`ozojc tgl upietli Tf`ujtllr Mfjsljt eji @oeno`oty Emmlptejml Dfrb.
Cybjesoub et ej frpgejecl oj Hfrje`fvymgo, \hreojlwglrl e Tf`ujtllr crejt prfalmt dujili spfrts lquopbljt
Yremhojc fd Crejt [rfalmts
Ygl ][E mffriojetfr ioi jft ojm`uil ojdfrbetofj enfut tgl murrljt stetus eji tgl df``fw-upemtofjs ojotoetli wotg tgl Tf`ujtllrs tf ljsurl tget tgl crejt prfalmts wlrl m`fsli oj e tobl`ybejjlr.
[leml Mfrps ges doiumoery iutols tf bejecl dujis prfvoili ny ftglr ecljmols eji tgl pun`om. Yglcrejt mffriojetfr sgfu`i ifmubljt tgl mfbbujometofj wotg tgl Tf`ujtllrs tf tremh stetus fdcrejt dujili prfalmts.
E bfrl io`ocljt lddfrt sgfu`i nl beil wglj tgl Tf`ujtllrs erl rlemgojc tglor m`fsl fd slrvomlietl fr ej ler`y tlrbojetofj ietl tf ljsurl Tf`ujtllrs turj oj e`` rlquorl rlmlopts eji lxmlss
dujis nldfrl ilpertojc.
Ygl pfst‟s crejt mffriojetfr stetli tget sgl tremhs e`` crejts dujili prfalmts rlcu`er`y, nut ioi jftrlmfri tgl tremhojc ojdfrbetofj oj tgl rlsplmtovl crejt prfalmt df`ilrs.
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 17/39
Doje` Euiot lpfrt1 [leml Mfrps/\hreojl 5=
Sl ^lmfbblji1
><. Yget tgl pfst‟s ]be`` [rfalmt Essostejml crejt prfcreb mffriojetfr ifmubljt ejibeojteoj tremhojc ojdfrbetofj dfr lemg ojiovoiue` crejt-dujili prfalmt.
T F@\JYLL^ /Y EOJLL E@@FSEJML]
Ojilpljiljt [roml ]urvly
[fst ioi jft mfjiumt ej ojilpljiljt proml survly dfr tgl sltt`ojc-oj e``fwejml survlys oj dosme`ylers (D_s) >;;? eji >;5;. \pfj ojotoe` sotl essocjbljt, Tf`ujtllrs erl prfvoili e sltt`ojc-oje``fwejml tf purmgesl jlmlssery gfusojc supp`ols eji lquopbljt. B] >>5.9.> stetls1
Ygl mfujtry iorlmtfr bust e`sf mfjiumt ej ojilpljiljt proml survly, wgomg cetglrs iete drfb [leml Mfrpsstedd, gfst mfujtry rlprlsljtetovls, eveo`en`l gfst mfujtry stetostoms, eji ojdfrbetofj drfb tgl Tf`ujtllr]urvly. Ygl ojilpljiljt survly bey mfjsost fd spft mglmhs fd promls fd otlbs, nut ot bust nl
mfbprlgljsovl ljfucg tf prfvoil vlrodometofj fd proml trljis eji suppfrt tgl eje`ysos fd tgl Tf`ujtllr]urvly.
Iurojc fur euiot tgl Eibojostretovl Fddomlr > (EF) fnteojli proml mfbperosfjs eji stetostomsdrfb cfvlrjbljt eji ojiustry wlnsotls.
Sl ^lmfbblji1
>4. Yget tgl eibojostretovl fddomlr usl tgl stetostome` proml iete tf mfbperl wotg sltt`ojc-oje``fwejml survlys eji eje`yzl wgltglr e``fwejmls wlrl rlesfjen`l eji survly rlsu`tswlrl emmuretl.
^lmfjmo`oetofj fd Tf`ujtllr [eybljt ]ystlbs
Ygl pfst ioi jft plrdfrb rlmfjmo`oetofjs nltwllj tgl twf systlbs Tf`ujtllr Oj-MfujtryE``fwejml (TOME) eji Tf`ujtllr Ojdfrbetofj Ietenesl Epp`ometofj (TOIE) uto`ozli tf prfmlss peybljts tf vf`ujtllrs.
[leml Mfrps rlmljt`y obp`lbljtli TOME es tgl fddomoe` systlb dfr me`mu`etojc eji tremhojcTf`ujtllr e``fwejmls. Ygl pfst wes uto`ozojc TOIE nldfrl gleiquertlrs obp`lbljtli tgl TOMEsystlb eji gei ilvl`fpli mlrteoj dujmtofje`oty tf bllt ujoqul rlquorlbljts, sumg es Tf`ujtllr
\hreojoej jebls rlqulstli ny tgl \hreojoej nejhs tf prfmlss tgl `ovojc e``fwejml peybljttrejsdlrs. Yglrldfrl, tgl pfst ioi jft du``y rl`y fj TOME nlmeusl ot ioi jft gevl tgl dujmtofje`otytf bllt ujoqul rlquorlbljts es jftli enfvl. Ygl pfst beojteojli Tf`ujtllr iete oj TOME, nuttgl dojejmoe` emmfujtejt bejue``y trejsdlrrli iete drfb TOME tf TOIE. Iurojc tgl trejsdlr, tgldojejmoe` emmfujtejt bey upietl vf`ujtllr ojdfrbetofj, wgomg wes jft ylt prfmlssli oj tglTOME systlb.
> ]unslquljt tf ossuejml fd tgl prl`obojery rlpfrt, [leml Mfrps upietli tgl eibojostretovl fddomlr‟s wfrhojc tot`l tf
tgl iorlmtfr fd bejeclbljt eji fplretofjs.
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 18/39
Doje` Euiot lpfrt1 [leml Mfrps/\hreojl 59
]tejieris dfr Ojtlrje` Mfjtrf` oj tgl Dlilre` Cfvlrjbljt stetls tget ‐Ojtlrje` Mfjtrf` emtovotolsgl`p tf ljsurl tget bejeclbljt's iorlmtovls erl merroli fut. Ot ojm`uils rlcu`er bejeclbljt ejisuplrvosfry emtovotols, mfbperosfjs, rlmfjmo`oetofjs, eji ftglr emtofjs plfp`l tehl oj plrdfrbojc
tglor iutols.‒
E rlmfjmo`oetofj fd peybljt me`mu`etli ny twf systlbs os lssljtoe` tf ljsurl tgl emmuremy ejimfbp`ltljlss fd peybljt beil tf vf`ujtllrs voe TOIE systlb.
Sl ^lmfbblji1
>3. Yget tgl eibojostretovl fddomlr rlmfjmo`l tgl ebfujts me`mu`etli ny Tf`ujtllr Oj-MfujtryE``fwejml eji Tf`ujtllr Ojdfrbetofj Ietenesl Epp`ometofj systlbs eji nldfrlepprfvojc tgl Tf`ujtllr peybljts.
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 19/39
Doje` Euiot lpfrt1 [leml Mfrps/\hreojl 5<
U\L]YOFJLI MF]Y] EJI
D\JI] YF NL [\Y YF NLYYL^ \]L
Sl ioi jft oiljtody qulstofjli mfsts fr dujis tf nl put tf nlttlr usl iurojc tgl mfursl fd tgleuiot.
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 20/39
Doje` Euiot lpfrt1 [leml Mfrps/\hreojl 54
@O]Y FD ^ LMFBBLJIEYOFJ]
Sl rlmfbblji
5. Yget tgl eibojostretovl fddomlr eji mfujtry iorlmtfr essocj e stedd blbnlr, ftglr tgej tglmesgolr, tf me`mu`etl tgl Te`ul Eiili Yex rlduji ebfujt, do`l epp`ometofj dfr rlduji, eji prfvoil tgl ojdfrbetofj dorst tf tgl no``ojc fddomlr tf prlperl tgl no`` dfr mf``lmtofj.
>. Yget tgl eibojostretovl fddomlr eji mfujtry iorlmtfr ljgejml tgl no``ojc prfmlss nyljsurojc tget ojdfrbetofj enfut e`` m`eobs os prfvoili tf tgl no``ojc fddomlr tf ossul tgl no`` dfr mf``lmtofj oj e tobl`y bejjlr.
=. Yget tgl eibojostretovl fddomlr epprfvl tgl vfoili trejsemtofj fj`y od tgl mesgolr gesettemgli eilquetl suppfrt.
9. Yget tgl no``ojc fddomlr mf``lmt eji rlteoj eilquetl suppfrt dfr e`` vfoili trejsemtofjs ojtgl no``s dfr mf``lmtofj do`l.
<. Yget tgl eibojostretovl fddomlr ifmubljt tgl no``ojc prfmliurl eji prfvoil eilquetltreojojc tf tgl nemh-up dfr tgl no``ojc fddomlr tf ljsurl mfjtojuoty fd fplretofjs.
4. Yget tgl eibojostretovl fddomlr, oj mffriojetofj wotg tgl Fddoml fd tgl Mgold Dojejmoe`Fddomlr, obp`lbljt e prfmlss tf mgercl tgl ve`ul eiili tex peoi eji rldujili tf eslperetl nuicltery fnalmt m`ess mfil eji rlteoj suppfrtojc ifmubljtetofj slperetl`y dfr prfmlssojc.
3. Yget tgl eibojostretovl fddomlr obp`lbljt e prfmlss tf rlmfjmo`l tgl ne`ejml oj tgl ve`uleiili tex fnalmt m`ess mfil emmfujt wotg tgl suppfrtojc ifmubljtetofj eji rldujiepp`ometofj.
7. Yget tgl Fddoml fd tgl Mgold Dojejmoe` Fddomlr ilvl`fp eji obp`lbljt prfmliurls dfrtremhojc, rlmfriojc, eji beojteojojc mfjtrf`s fvlr ve`ul eiili tex peybljts eji rldujistf ljsurl tget e`` rlduji m`eobs erl do`li oj e tobl`y bejjlr eji rlduji os rlmlovli dfr e``ve`ul eiili texls peoi ny [leml Mfrps.
?. Yget tgl Fddoml fd tgl Mgold Dojejmoe` Fddomlr esslss tgl prfmlss dfr rlmfriojc tgl emmfujtrlmloven`l dfr ve`ul eiili tex rldujis nesli fj tgl prfmliurl dfr tremhojc eji rlmfriojc
ve`ul eiili tex ebfujts.
5;. Yget tgl Fddoml fd Bliome` ]lrvomls ossul cuoiejml tf e`` [leml Mfrps bliome` fddomlrs tfuto`ozl prl-jubnlrli bliome` mfjtrf` dfrbs dfr iospljsojc bliome` supp`ols tf ljgejmlemmuremy eji mfbp`ltljlss fd bliome` supp`ols rlmfri.
55. Yget tgl bliome` supp`y ojvljtfry mfjtrf` m`lrh beojteoj tgl Bliome` Ojvljtfry Mfjtrf`@fc oj mfbp`oejml wotg tgl [leml Mfrps Bejue` .
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 21/39
Doje` Euiot lpfrt1 [leml Mfrps/\hreojl 53
5>. Yget tgl mfujtry iorlmtfr rlvolw tgl Bliome` Ojvljtfry Mfjtrf` @fc es rlquorli ny tgl [leml Mfrps Bejue` .
5=. Yget tgl Fddoml fd Bliome` ]lrvomls ossul cuoiejml eji nlst premtomls iosmussojc
emmlpten`l bltgfis fd iostronutojc bliomojl tf Tf`ujtllrs eji gfw tf ljsurl prfplremmfujteno`oty fd bliometofj tget mejjft nl geji il`ovlrli tf tgl Tf`ujtllr ny tglbliome` stedd.
59. Yget tgl mfujtry iorlmtfr mfjiumt e rlvolw fd tgl bliome` fddoml tf ljsurl plrsfje``yoiljtodoen`l ojdfrbetofj os prfplr`y sedlcuerili eji tget tgl bliome` ujot prfmliurls prfvoil dfr prfplr geji`ojc eji prftlmtojc fd plrsfje``y oiljtodoen`l ojdfrbetofj.
5<. Yget tgl cljlre` slrvomls fddomlr rlteoj tgl rlmfris suppfrtojc ejjue` ojvljtfryvlrodometofj, ojm`uiojc oiljtodometofj eji lxp`ejetofj fd ejy mgejcls edtlr rlmfriojc tglrlsu`ts fd ojvljtfry vlrodometofj.
54. Yget tgl eibojostretovl fddomlr prfvoil eilquetl treojojc tf tgl dojejmoe` essostejts dfressocjojc prfplr fnalmt m`ess mfils plr tgl Dosme` Mfiojc Gejinffh.
53. Yget tgl eibojostretovl fddomlr rlvolw tgl emmuremy fd fnalmt m`ess mfils wgo`leutgfrozojc trejsemtofjs.
57. Yget tgl eibojostretovl fddomlr rlvolw tgl peybljt rlpfrt drfb DF^[fst lvlry wllh tfljsurl peyll jebls erl ojput mfrrlmt`y wgo`l prfmlssojc peybljts.
5?. Yget tgl Fddoml fd tgl Mgold Dojejmoe` Fddomlr ilvl`fp e vljifr ten`l wotgoj DF^[fst tfbeojteoj peyll ojdfrbetofj dfr obprlst duji peybljts.
>;. Yget tgl eibojostretovl fddomlr wfrh wotg tgl Fddoml fd Mgold Dojejmoe` Fddomlr tf fnteojcuoiejml dfr rlmfriojc prlpeoi lxpljsls eji rlmfri tgl prlpeoi dul` lxpljslsemmfriojc`y.
>5. Yget tgl mfujtry iorlmtfr rlstromt emmlss tf tgl rffb wotg tl`lmfbbujometofj lquopbljttf fj`y tgl rlquorli ojiovoiue`s.
>>. Yget tgl mfujtry iorlmtfr iosmfjtojul peyojc dfr tgl ejjue` sunsmroptofj dfr tgl Tf`ujtllrwlnsotl drfb [leml Mfrps dujis.
>=. Yget tgl mfujtry iorlmtfr ilvl`fp e prfmlss tf rlvolw tgl mfjtljts fd tgl wlnsotl fj erlcu`er nesos tf ljsurl mfbp`oejml wotg [leml Mfrps Bejue` slmtofj <9=.
>9. Yget tgl eibojostretovl fddomlr ljsurl tget tgl ]be`` [rfalmt Essostejml crejt prfcrebmffriojetfr os uto`ozojc tgl upietli Tf`ujtllr Mfjsljt eji @oeno`oty Emmlptejml Dfrb.
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 22/39
Doje` Euiot lpfrt1 [leml Mfrps/\hreojl 57
><. Yget tgl pfst‟s ]be`` [rfalmt Essostejml crejt prfcreb mffriojetfr ifmubljt ejibeojteoj tremhojc ojdfrbetofj dfr lemg ojiovoiue` crejt-dujili prfalmt.
>4. Yget tgl eibojostretovl fddomlr usl tgl stetostome` proml iete tf mfbperl wotg sltt`ojc-oje``fwejml survlys eji eje`yzl wgltglr e``fwejmls wlrl rlesfjen`l eji survly rlsu`ts
wlrl emmuretl.
>3. Yget tgl eibojostretovl fddomlr rlmfjmo`l tgl ebfujts me`mu`etli ny Tf`ujtllr Oj-MfujtryE``fwejml eji Tf`ujtllr Ojdfrbetofj Ietenesl Epp`ometofj systlbs eji nldfrlepprfvojc tgl Tf`ujtllr peybljts.
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 23/39
E[[LJIOW E
Doje` Euiot lpfrt1 [leml Mfrps/\hreojl 5?
FNALMYOTL, ]MF[L, EJI BLYGFIF@FC_
Fur fnalmtovl oj euiotojc fvlrsles pfsts os tf iltlrbojl wgltglr tgl dojejmoe` eji eibojostretovlfplretofjs erl dujmtofjojc lddlmtovl`y eji mfbp`y wotg [leml Mfrps pf`omols eji dlilre`
rlcu`etofjs. Fur euiot mfjm`usofjs erl nesli fj ojdfrbetofj drfb tgrll sfurmls1 (5) ifmubljteji iete eje`ysos, (>) ojtlrvolws, eji (=) iorlmt fnslrvetofj. Fur euiots erl mfjiumtli ojemmfriejml wotg tgl cljlre``y emmlptli cfvlrjbljt euiotojc stejieris prlsmronli ny tglMfbptrf``lr Cljlre` fd tgl \jotli ]tetls. Ygfsl stejieris rlquorl tget wl p`ej eji plrdfrb tgleuiot tf fnteoj suddomoljt, epprfproetl lvoiljml tf prfvoil e rlesfjen`l nesos dfr fur dojiojcs ejimfjm`usofjs nesli fj fur euiot fnalmtovl. Sl nl`olvl tget tgl lvoiljml fnteojli prfvoils erlesfjen`l nesos dfr fur dojiojcs eji mfjm`usofjs nesli fj fur euiot fnalmtovls.
Ygl stedd wes vlry gl`pdu` oj mffriojetojc tglor p`ejs tf bllt tgl euiot smgliu`l, cetglrojcojdfrbetofj, eji ejswlrojc qulstofjs. Fvlre``, ifmubljtetofj wes wl`` frcejozli eji rleio`yeveo`en`l. Durtglr, stedd wfrhli tf mfrrlmt ossuls iurojc tgl euiot, wgomg ljen`li tgl euiotfr tf
ifmubljt tgl dojiojcs eji jftl tget mfrrlmtovl emtofj wes e`rleiy tehlj nldfrl ossuojc tgl rlpfrt.
Ygl euiot fd [M/\hreojl mfvlrli dosme` ylers >;;? eji >;5; tgrfucg Au`y =, >;5;. Sgo`l et tgl pfst, wl ojtlrvolwli hly stedd ojm`uiojc tgl MI, tgl EF, prfcrebbojc stedd, tgl sedlty ejislmuroty mffriojetfr, eibojostretovl suppfrt stedd, eji e [leml Mfrps bliome` fddomlr. Sl e`sfojtlrvolwli Tf`ujtllrs tf fnteoj tglor volws fj tgl lddlmtovljlss fd tgl pfst‟s eibojostretovl eji
dojejmoe` systlbs oj suppfrtojc tglb. Et tgl lji fd tgl euiot, wl nroldli tgl MI eji EF. Etgleiquertlrs, wl mfjiumtli e cljlre` nroldojc dfr rlcofje` bejeclbljt eji FB].
Sl rl`oli fj mfbputlr- prfmlssli iete drfb tgl pfst‟s emmfujtojc systlb oj mf``enfretofj wotgifmubljtetofj sumg es ojvfomls, mfjtremts, eji rlmlopts. Sgo`l wl ioi jft tlst tgl systlb‟s
mfjtrf`s, wl nl`olvl tgl ojdfrbetofj cljlretli ny tgl systlb eji usli ny us wes suddomoljt`yrl`oen`l dfr fur euiot fnalmtovl.
Fur euiot mrotlroe wlrl ilrovli drfb tgl df``fwojc sfurmls1 dlilre` rlcu`etofjs, tgl [leml Mfrps Bejue` , Fvlrsles Dojejmoe` Bejeclbljt Gejinffh , ]tetlbljt fd Dlilre` Dojejmoe`
Emmfujtojc Mfjmlpts, ]tejieris dfr Ojtlrje` Mfjtrf` oj tgl Dlilre` Cfvlrjbljt, Dlilre`
Ojdfrbetofj [rfmlssojc ]tejieris, eji murrljt [leml Mfrps ojotoetovls eji pf`omols.
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 24/39
E[[LJIOW N
Doje` Euiot lpfrt1 [leml Mfrps/\hreojl >;
@O]Y FD EM^FJ_B]
EF Eibojostretovl Fddomlr
NFM No`` fd Mf``lmtofj
C]F Cljlre` ]lrvomls FddomlrOY Ojdfrbetofj Ylmgjf`fcy
B] [leml Mfrps Bejue` ]lmtofj
B]OM Bliome` ]upp`y Ojvljtfry Mfjtrf`
FB] Fddoml fd Bliome` ]lrvomls
[E^ [lrdfrbejml eji Emmfujteno`oty lpfrt
[L[DE^ [rlsoiljt‟s Lblrcljmy [`ej dfr EOI] ^l`old
[OO [lrsfje``y Oiljtodoen`l Ojdfrbetofj
[[O^ [lrsfje` [rfplrty Ojvljtfry lpfrt
][E ]be`` [rfalmt Essostejml
TEY Te`ul Eiili Yex
TOME Tf`ujtllr Oj-Mfujtry E``fwejml
TOIE Tf`ujtllr Ojdfrbetofj Ietenesl Epp`ometofj
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 25/39
E[[LJIOW M
Doje` Euiot lpfrt1 [leml Mfrps/\hreojl >5
BEJECLBLJY‟] ^ L][FJ]L YF YGL [^L@OBOJE^_ ^ L[F^Y
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 26/39
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 27/39
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 28/39
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 29/39
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 30/39
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 31/39
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 32/39
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 33/39
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 34/39
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 35/39
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 36/39
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 37/39
E[[LJIOW I
Doje` Euiot lpfrt1 [leml Mfrps/\hreojl ==
FOC MFBBLJY]
Bejeclbljt mfjmurrli wotg >4 fd tgl >3 rlmfbbljietofjs. ]plmodome``y, tgl rlcofj mfjmurrliwotg e`` >> rlmfbbljietofjs essocjli tf tgl pfst, tgl Fddoml fd Bliome` ]lrvomls mfjmurrli wotg
> rlmfbbljietofjs eji tgl Fddoml fd tgl Mgold Dojejmoe` Fddomlr mfjmurrli wotg> rlmfbbljietofjs. Ygl Fddoml fd tgl Mgold Dojejmoe` Fddomlr ioi jft mfjmur wotg fjlrlmfbbljietofj.
Sl m`fsli 59 rlmfbbljietofjs1 5, =, 9, <, 55, 59, 54, 53, 57, >>, >=, >9, ><, eji >3. Yglmfrrlmtovl emtofjs eiirlss tgl rlmfbbljietofjs. Gfwlvlr, wl jftl tget tgl ojstrumtofjs prfvoili tf tgl pfst‟s bliome` stedd iosmussli oj rlmfbbljietofj 59 sgfu`i nl ojm`uili oj tglbliome` stedd stejieri prfmliurl tf ljsurl prfplr geji`ojc eji prftlmtojc fd plrsfje``yoiljtodoen`l ojdfrbetofj fj e mfjtojue` nesos. Oj eiiotofj, e mglmh`ost fr cuoil dfr rlvolwojc tglwlnsotl iosmussli oj rlmfbbljietofj >= wfu`i gl`p ljsurl mfbp`oejml wotg [leml Mfrps
Bejue` slmtofj <9= fj rlcu`er nesos.
Ygl df``fwojc 5= rlmfbbljietofjs rlbeoj fplj1 >, 4, 3, 7, ?, 5;, 5>, 5=, 5<, 5?, >;, >5, eji >4 pljiojc mfjdorbetofj drfb tgl mgold mfbp`oejml fddomlr tgl emtofjs ilsmronli oj tglbejeclbljt‟s rlspfjsl gevl nllj mfbp`ltli.
Ygl Fddoml fd tgl Mgold Dojejmoe` Fddomlr ioi jft mfjmur wotg rlmfbbljietofj 5? tf ilvl`fp e peyll ten`l oj DF^[fst. Sl ujilrsteji tget fjml peylls erl ljtlrli oj DF^[fst tgl pfst mejdo`tlr, slermg eji subberozl ny peyll. Gfwlvlr, tf ljgejml mfjtrf` fvlr iosnurslbljts e ten`ldfr drlquljt rlmopoljts os rlquorli tf ljsurl ojdfrbetofj os mfjsostljt`y ljtlrli eji eiiotofje`vljifr ojdfrbetofj os rlteojli oj DF^[fst. Sl rlqulst tget tgl Mgold Mfbp`oejml Fddomlrmffriojetl iosmussofjs wotg tgl Fddoml fd tgl Mgold Dojejmoe` Fddomlr tf rlsf`vl tgos
rlmfbbljietofj.
Oj tglor rlspfjsl, bejeclbljt ilsmronli emtofjs tgly erl tehojc fr ojtlji tf tehl tf eiirlss tglossuls tget prfbptli lemg fd fur rlmfbbljietofjs. Sl wosg tf jftl tget oj m`fsojcrlmfbbljietofjs, wl erl jft mlrtodyojc tget tgl rlcofj fr pfst ges tehlj tglsl emtofjs, jfr tgetwl gevl rlvolwli tglor lddlmt. Mlrtodyojc mfbp`oejml eji vlrodyojc lddlmtovljlss erlbejeclbljt‟s rlspfjsono`otols. Gfwlvlr, wglj wl dll` ot os werrejtli, wl bey mfjiumt edf``fw-up rlvolw tf mfjdorb tget emtofj ges nllj tehlj eji tf lve`uetl tgl obpemt.
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 38/39
E[[LJIOW L
Doje` Euiot lpfrt1 [leml Mfrps/\hreojl =9
E\IOY MFB[@LYOFJ EJI FOC MFJYEMY
E\IOY MFB[@LYOFJ Nrei`ly Crunn, Essostejt Ojsplmtfr Cljlre` dfr Euiot,eji ]jlge` Jejeveto, sljofr euiotfr, plrdfrbli tgl
euiot fd [M/\hreojl.
Nrei`ly Crunn, M[EEssostejt Ojsplmtfr Cljlre` dfr Euiot
FOC MFJYEMY Od yfu wosg tf mfbbljt fj tgl que`oty fr usldu`jlss fdtgos rlpfrt tf gl`p us strljctglj fur prfiumt, p`lesll-beo` Nrei`ly Crunn, Essostejt Ojsplmtfr Cljlre` dfrEuiot, et ncrunnKplemlmfrps.cfv, fr me`` gob et (>;>)4?>->?59.
8/7/2019 Peace Corps Ukraine Final Audit Report IG1106A
http://slidepdf.com/reader/full/peace-corps-ukraine-final-audit-report-ig1106a 39/39
^ L[F^Y D E\I , S E]YL , EN\]L ,
EJI B O]BEJECLBLJY
Dreui, westl, enusl, eji bosbejeclbljt oj cfvlrjbljt eddlmt
lvlryfjl drfb [leml Mfrps Tf`ujtllrs tf ecljmy lbp`fylls tf tgl
cljlre` pun`om. Sl emtovl`y sf omot e``lcetofjs fd ojlddomoljt eji
westldu` premtomls, dreui, enusl, eji wrfjcifojc rl`etli tf [leml
Mfrps fplretofjs ifblstome``y fr enrfei. \sojc tgl FOC mfjtemt
rlsfurmls nl`fw, yfu mej rlpfrt ojdfrbetofj fr e``lcetofjs
mfjdoiljtoe` y fr mgffsl tf rlbeoj ejfjybfus.
Me``1
Beoj Fddoml1 >;>.4?>.>?;;>9-Gfur Gft`ojl1 7;;.>==.<739 fr >;>.4?>.>?5<
Srotl1
[leml MfrpsEttj1 Ojsplmtfr Cljlre`
5555 >;tg ]t., JSSesgojctfj, IM >;<>4
Fr
[leml MfrpsEttj1 Ojsplmtfr Cljlre`
[.F. Nfx <35>?Sesgojctfj, IM >;;=3-35>?
Lbeo`1
FOCKplemlmfrps.cfv
Slnsotl1
www.plemlmfrps.cfv/FOC