EIN: 030179592
UEI: PCFKGNDRA2B4
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 16, 2023. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by August 16, 2023 (1101 days ago).
What is a management decision? →Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Show full finding ▾Hide full finding ▴Finding 2022-002 (Significant Deficiency) Note: this finding impacts all federal expenditures for which there were indirect costs charged. Federal Programs Assistance Listing and Program Title* U.S. Department of State 19.009 - Academic Exchange Programs - Undergraduate Program 19.012 - Professional and Cultural Exchange Programs - Special Professional and Cultural Programs 19.021 - Investing in People in The Middle East and North Africa 19.022 - Educational and Cultural Exchange Programs Appropriation Overseas Grants 19.040 - Public Diplomacy Programs 19.401 - Academic Exchange Programs - Scholars 19.402 - Professional and Cultural Exchange Programs - International Visitor Leadership Program 19.415 - Professional and Cultural Exchange Programs - Citizen Exchanges 19.421 - Academic Exchange Programs - English Language Programs 19.432 - Academic Exchange Programs - Educational Advising and Student Services 19.440 - ECA U.S. Speaker Program 19.441 - ECA - American Spaces 19.452 - International Exchange Alumni Programs 19.500 - Middle East Partnership Initiative 19.600 - Bureau of Near Eastern Affairs 19.900 - AEECA/ESF PD Programs 19.901 - Export Control and Related Border Security 19.U01 - Global Undergraduate Exchange Program - Egypt U.S. Department of Health and Human Services 93.566 - Refugee and Entrant Assistance Discretionary Grants U.S. Agency for International Development 98.001 - USAID Foreign Assistance for Programs Overseas 98.U01 - Community Connections Program in Belarus 98.U02 - FORECAST Malawi Program 98.U03 - Morocco/Creative Workshop Purchase Order Agreement * See Schedule of Expenditures of Federal Awards for federal award number and year, name of federal agency, and/or pass-through entity. Repeat Finding No Criteria Per ?200.403 in order to be allowable under Federal awards costs much be necessary and reasonable for the performance of the Federal award. In addition, per ?200.445 cost of goods and services for personal use of the non-Federal entity?s employees are unallowable. Condition Management discovered that an employee with approval authority over certain cost centers had charged improper expenses to the Organization. Initial review and approval of these charges did not identify that they were improper. Cause Existing controls over corporate credit cards were not strictly enforced. Effect Over an eight-year period the Organization paid approximately $426,000 in credit card charges (and other disbursements) for expenses that did not benefit the Organization. Approximately $293,000 of these costs were charged to federal programs through inclusion within the indirect cost pools used to determine the negotiated indirect cost rate agreement for years during this period. Questioned Costs Based upon investigation by management, the estimated the total known and likely questions costs are approximately $293,000, cumulatively. Management estimates the known and likely questioned costs impacting federal awards for the fiscal year ended June 30, 2022 to be approximately $26,000. Recommendations Management should consider revising and enforcing credit card policies to 1) strictly prohibit employees from sharing their corporate credit card information with other employees, 2) strictly enforce credit card reporting timeliness, and 3) consider restricting corporate credit cards to travel related expenditures. In addition, management should consider additional training to finance staff and budget managers in fraud awareness and detection techniques. Views of Responsible Officials and Planned Corrective Actions Management acknowledges the finding identified above and has separately submitted a Corrective Action Plan intended to prevent the reoccurrence of this finding.
Finding 2022-001: Credit Card Controls Name of contact person: Kote Lomidze ? CFAO and SVP of Finance Corrective actions: ? Strictly prohibit employees from sharing their corporate credit card information. Strictly enforce credit card reporting timeline. ? Treasury department will issue department level purchasing cards to support departments as a preferred payment mechanism for non-travel related transactions. Treasury will restrict individual corporate credit cards for support department employees to travel related expenditures. ? Provide fraud awareness, detection, and prevention training to finance staff, supervisors and budget managers. Training recording will be made available to all staff on organizational portal. Proposed Completion Date: June 30, 2023 Finding 2022-002 Allowable Costs Name of contact person: Mersea Boku ? Controller and Deputy CFO Corrective action: After World Learning identified an inappropriate transaction, management established a task force under the leadership of the CFAO and SVP of Finance to conduct extensive review and ensure that all such transactions were identified. World Learning also engaged an external forensic investigator to get independent analysis on the completeness of the internal investigation performed by the task force. The external forensic investigation confirmed the completeness of the internal investigation. All findings have been reported to Offices of Inspector General of affected US agencies (USAID and DOS). In addition, World Learning will reclassify all inappropriate or questioned transactions to "unallowable" cost centers in fiscal year 2023 and will reimburse the US government by reducing the final indirect rate for the fiscal year. Proposed Completion Date: June 30, 2023
FAC accepted this audit on January 9, 2018 — management decision was due July 9, 2018.
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