type: other

jurisdiction: US

text: b' Peace Corps\n Office of Inspector General\n\n\n\n\nPC/Kenya office in the Nairobi suburbs Tea plantation near Kericho, Kenya\n\n\n\n\n Flag of Kenya\n\n\n Final Audit Report:\n Peace Corps/Kenya\n IG-10-12-A\n\n\n\n Steven Kaffen\n Acting Assistant Inspector General for Audit\n\n September 2010\n\x0c EXECUTIVE SUMMARY\n\nWe found that Peace Corps/Kenya\xe2\x80\x99s financial and administrative operations and its\ncompliance with agency policies and federal regulations required improvement. Some of\nthe more important findings are summarized below.\n\nImprest Fund Management\nThe quarterly and monthly imprest fund verifications did not include a review of\nreconciling documents and their proper recording on the cash reconciliation statement.\nComplete verifications are an essential internal control over the post\xe2\x80\x99s most liquid asset.\n\nVolunteer Allowances\nThe 2009 living allowance market basket survey was ineffective in validating the results\nof the Volunteer living allowance survey. Moreover, the post did not perform a living\nallowance market basket survey in 2008, and did not perform settling-in allowance\nindependent price surveys for the Volunteer groups that swore in during 2008 and 2009.\nAdditionally, the results of the settling-in surveys submitted by the Volunteers were not\nanalyzed, including a determination of response rates and results, and conclusions were\nnot made regarding the allowances\xe2\x80\x99 adequacy. The above conditions are significant since\nVolunteers depend on timely and adequate allowances for their health and well-being.\n\nBillings and Collections\nThe billing officer, who issues bills of collections, is responsible for monitoring the status\nof billings and following up delinquencies. However, this function was being performed\nby the collections officer. Further, billings for personal phone usage were sometimes\nissued and collected late in 2007-2008, due to certain staff not promptly reviewing the\nphone bills to identify personal calls. This issue is no longer a problem at the post, and\nno recommendation is being made. Also, bills were issued regardless of amount, as low\nas $1 or less, resulting in an inefficient use of resources.\n\nProperty Management\nControls and procedures over post property, which are essential for proper accountability\nand oversight, were inadequate or, in some cases, nonexistent. The same staff member\nmaintained the inventory listing of information technology (IT) equipment and performed\nthe 2009 physical inventory of IT property, violating the internal control requirement for\nsegregation of duties. Moreover, the post did not perform a physical inventory\nverification of its non-IT property in 2009. In addition, the 2008 listing of office property\nwas not updated during the year for changes. Furthermore, a new listing prepared in\n2009 was not reconciled with the 2008 listing and differences identified and followed up.\nThe property control officer and the administrative officer did not perform periodic\nreconciliations as required. Also, we noted property that had no Peace Corps tag or two\ntags, one of which was Peace Corps\xe2\x80\x99. Without adequate and effective internal controls\nand procedures over property, including maintaining and updating inventory records and\n\n\n\nFinal Audit Report: Peace Corps/Kenya i\n\x0cperforming periodic verifications, property could well go missing, with a resulting loss to\nthe agency.\n\nVehicles Management\nThe vehicle usage logs were not reviewed, initialed, and dated by all required individuals\nto verify that the post\xe2\x80\x99s vehicles were being used appropriately. Further, since 2007, an\nunused Peace Corps vehicle has been sitting idle on the post\xe2\x80\x99s premises awaiting\nregistration documents so that it could be sold. The post actually sold the vehicle in\nNovember 2007 without the required registration documents for 1,731,000 Kenya\nshillings or about $23,000. However, the post was required to return the proceeds when\nthe buyer was unable to register the vehicle. We were informed by the post that the\nregistration documents were received in January 2010.\n\nPersonnel Management and PSC contracts\nThe post miscalculated the 2009 and 2010 contracts of its personal services contractors\n(PSCs). The post modified the 2009 contracts when the discrepancies were identified and\ntold us it intended to do the same for the affected 2010 contracts, resulting in a reduction\nin PSC salaries. In addition, compensatory time was not reflected on the staff\xe2\x80\x99s\ntimesheets or in the post\xe2\x80\x99s official time and attendance records. Proper internal control\nover staff time requires that additional hours worked and hours taken as compensatory\ntime be officially accounted for.\n\nMedical Supplies\nThe post did not implement the agency\xe2\x80\x99s medical supplies policy. Contrary to policy, the\nmedical secretary maintained the medical supplies inventory records. Further, the person\nresponsible for taking the quarterly physical inventory recorded her counts but did not\ninvestigate differences from the inventory records. In addition, the prior country director\ndid not submit the medical inventory control log annually to the Office of Medical\nServices for review, as required. Finally, we found discrepancies in quantities between\nour test counts and the medical supplies inventory records. The reliability of medical\ninventory information is critical in making correct and cost-effective inventory ordering\ndecisions and in ensuring that medical supplies in required quantities are on hand to treat\nthe Volunteers.\n\nAdministrative Staff\nWe found a dedicated and conscientious administrative staff that had functioned\ncohesively in support of post operations. Volunteers told us that they had received\neffective ongoing assistance from the administrative unit.\n\nAppendix B includes comments from post staff and Volunteers interviewed. Our report\ncontains 23 recommendations, which, if implemented, should strengthen internal controls\nand correct the deficiencies detailed in the accompanying report.\n\n\n\n\nFinal Audit Report: Peace Corps/Kenya ii\n\x0c TABLE OF CONTENTS\n\nEXECUTIVE SUMMARY....................................................................................................... i\n\nINTRODUCTION ................................................................................................................... 1\n\nAUDIT RESULTS ................................................................................................................... 1\n\nA. IMPREST FUND MANAGEMENT ............................................................................................ 2\n\nB. VOLUNTEER ALLOWANCES .................................................................................................. 2\n\nC. BILLINGS AND COLLECTIONS ............................................................................................... 4\n\nD. PROPERTY MANAGEMENT ................................................................................................... 6\n\nE. VEHICLES MANAGEMENT .................................................................................................... 8\n\nF. PERSONNEL MANAGEMENT AND PSC CONTRACTS ............................................................ 10\n\nG. TRAVEL MANAGEMENT ..................................................................................................... 12\n\nH. MEDICAL SUPPLIES............................................................................................................ 12\n\nQUESTIONED COSTS AND FUNDS TO BE PUT TO BETTER USE ............................. 15\n\nPOST STAFFING .................................................................................................................. 16\n\nLIST OF RECOMMENDATIONS ....................................................................................... 17\n\nAPPENDIX A: OBJECTIVE, SCOPE, AND METHODOLOGY\n\nAPPENDIX B: MANAGEMENT\'S RESPONSE TO THE PRELIMINARY REPORT\n\nAPPENDIX C: OIG COMMENTS\n\nAPPENDIX D: AUDIT COMPLETION AND OIG CONTACT\n\x0c INTRODUCTION\nThe Office of Inspector General (OIG) conducted an audit of PC/Kenya January 20 \xe2\x80\x93\nFebruary 12, 2010. We previously performed a combined audit and program evaluation\nof the post in 2003 (IG-03-02-AE, \xe2\x80\x9cFinal Report on the Evaluation and Audit of Peace\nCorps/Kenya\xe2\x80\x9d issued in October 2003).\n\nThe Peace Corps commenced its program in Kenya in 1964. Since then, approximately\n5,000 Volunteers have served there. In January and February 2008, the Volunteers were\nevacuated due to the violent aftermath of the Kenya presidential election. Volunteers\nreturned to Kenya in June 2008. At the time of our visit, 75 Volunteers were engaged in\nthree project areas: education, public health, and small enterprise development. The\ncountry director arrived at the post in mid-September 2009, and the administrative officer\narrived in March 2005. Many of our findings occurred prior to the arrival of the country\ndirector.\n\nOur overall objective in auditing overseas posts is to determine whether the financial and\nadministrative operations were functioning effectively and complied with Peace Corps\npolicies and federal regulations during the period under audit. Appendix A provides a\nfull description of our audit objective, scope, and methodology.\n\n\n AUDIT RESULTS\nWe found that PC/Kenya\xe2\x80\x99s financial and administrative operations required improvement\nand did not fully comply with agency policies and federal regulations.\n\nFor example, we found that the post did not:\n\n \xe2\x80\xa2 Perform complete imprest fund verifications.\n \xe2\x80\xa2 Conduct appropriate living and settling-in allowance surveys including market\n basket and independent price surveys.\n \xe2\x80\xa2 Maintain adequate internal controls and procedures over property inventory.\n \xe2\x80\xa2 Perform weekly reviews of vehicle usage logs by all required persons.\n \xe2\x80\xa2 Accurately calculate salary costs on PSC contracts.\n \xe2\x80\xa2 Record compensatory time on timesheets and the official time and attendance\n records.\n \xe2\x80\xa2 Fully implement the agency\xe2\x80\x99s medical supplies policy and keep accurate medical\n supplies inventory records.\n\n\n\n\nFinal Audit Report: Peace Corps/Kenya 1\n\x0cA. IMPREST FUND MANAGEMENT\n\n1. Post management\xe2\x80\x99s oversight of the imprest fund was inadequate.\n\nOverseas Financial Management Handbook (OFMH) section 13.2.1 states: \xe2\x80\x9cThe Country\nDirector, as the Post Manager, has responsibility for imprest management because of the\nuse of cash and the consequent potential for internal control problems.\xe2\x80\x9d\n\nThe policy enumerates specific responsibilities of the country director, which include\n\xe2\x80\x9censuring that an unannounced, monthly verification of the imprest fund is conducted \xe2\x80\xa6\nIt should be conducted quarterly by the country director, and in the remaining months it\nmay be delegated to the administrative officer.\xe2\x80\x9d\n\nFurther, OFMH section 13.24.1 states: \xe2\x80\x9cThe verification includes a complete\nreconciliation, with a cash count and verification of supporting documents for all\nbalances on the 365 (line by line) and completion of the checklist for verifying officers.\xe2\x80\x9d\n\nThe cashier informed us that imprest fund verifications of the country director and\nadministrative officer did not include a complete review of reconciling documents and\ntheir proper recording on the cash reconciliation statement. Also, the prior country\ndirector did not perform an imprest fund verification in the first quarter of fiscal year\n2009; however, verifications since then have been timely and accordingly, no\nrecommendation is being made.\n\nManagerial oversight of the imprest fund is an essential internal control over the post\xe2\x80\x99s\nmost liquid asset and is required to effectively safeguard the fund and detect and prevent\ninadvertent errors and fraud.\n\n\n We recommend:\n\n A.1.1 That the country director and the administrative\n officer perform complete imprest fund verifications\n that not only include a cash count but also a review\n of supporting documents for all balances on the\n cash reconciliation statement.\n\n\nB. VOLUNTEER ALLOWANCES\n\n1. The post\xe2\x80\x99s 2009 market basket survey was ineffective in corroborating the Volunteer\nliving allowance survey results.\n\nPCM section 221.5.7.2 states: \xe2\x80\x9cTo verify living allowance survey submissions, a market\nbasket survey shall be conducted by staff \xe2\x80\xa6The market basket survey is to be used as a\n\n\nFinal Audit Report: Peace Corps/Kenya 2\n\x0cguide to validate the cost data on the living allowance survey submissions.\xe2\x80\x9d\n\nFurther, PCM section 221.5.7.3 states: \xe2\x80\x9cIncreases or decreases to the base living\nallowance must be based on the findings of the Volunteer living allowance survey, as\nsupported by the market basket survey.\xe2\x80\x9d\n\nThe post performed a Volunteer living allowance survey in 2009. The Volunteer\nresponses, totaling a strong 83.6% of all Volunteers, were compiled and analyzed.\nHowever, the post\xe2\x80\x99s market basket survey (MBS) was ineffective in validating the\nVolunteer survey results. For example, cost data was not obtained in the MBS for the\ncategory \xe2\x80\x9cclothing.\xe2\x80\x9d Further, for some categories, such as \xe2\x80\x9creading\xe2\x80\x9d and \xe2\x80\x9cdomestic\nhelp,\xe2\x80\x9d the post\xe2\x80\x99s compilation contained wide cost variations by location without\nexplanation or evidence of follow-up. Also, the MBS categories \xe2\x80\x9cfood\xe2\x80\x9d and \xe2\x80\x9creading\xe2\x80\x9d\nwere completed for all locations surveyed, but other categories were completed for only\nsome locations. In addition, the post used an MBS form with some different categories,\nsuch as \xe2\x80\x9cdomestic help,\xe2\x80\x9d than the Volunteer survey. Using the same categories would\nfacilitate the validation of Volunteer survey results.\n\nIn addition, the post did not perform a living allowance market basket survey in 2008.\nThese are required to be performed annually in conjunction with the Volunteer living\nallowance surveys.\n\nProperly conducted market basket surveys, which provide an independent verification of\ncosts, are an essential element in a post\xe2\x80\x99s review of the adequacy of the Volunteer living\nallowance.\n\n\n We recommend:\n\n B.1.1 That, to facilitate validating the cost data from the\n Volunteer living allowance survey, the post conduct\n a market basket survey with the same cost\n categories as the Volunteer survey.\n\n B.1.2 That the post use the results of the market basket\n survey in evaluating the results of the Volunteer\n living allowance survey and determining if the\n allowance is adequate to support Volunteer living\n needs.\n\n\n2. The post did not analyze the settling-in surveys nor perform independent price\nsurveys.\n\nAt the conclusion of pre-service training, newly sworn-in Volunteers are given a settling-\nin allowance to provide for their needs when arriving at their sites. PCM section 221.3.1\n\n\n\nFinal Audit Report: Peace Corps/Kenya 3\n\x0cstates that the allowance is for the purchase of \xe2\x80\x9cnecessary housing supplies and\nequipment.\xe2\x80\x9d\n\nTo verify that the allowance is adequate, PCM section 221.4.2 requires that the post\nconduct Volunteer settling-in surveys and related independent price surveys.\n\nThe post did not complete its review and evaluation of the Volunteer settling-in surveys.\nThe post distributed the settling-in survey forms to the new Volunteers and compiled the\nresponse data on a spreadsheet. However, the post did not analyze the results and\nconclude as to the adequacy of the allowance. In addition, the post did not perform\nrelated independent price surveys in 2008 and 2009 to confirm the results of the\nVolunteer survey.\n\nVolunteers rely upon the post to provide them with adequate allowances, which are\nmandated by Section 2504 of the Peace Corps Act. Properly conducted settling-in\nallowance surveys help ensure that the allowance is adequate.\n\n\n We recommend:\n\n B.2.1 That the post analyze the results of its Volunteer\n settling-in survey and conclude as to the\n allowance\xe2\x80\x99s adequacy.\n\n B.2.2 That the post conduct an independent price survey\n in conjunction with the Volunteer settling-in\n allowance survey to confirm the results of the\n Volunteer survey.\n\n\nC. BILLINGS AND COLLECTIONS\n\n1. The post did not always bill promptly for personal phone usage and have the billing\nofficer handle follow-up of billings, and had not set a minimum cost-effective billing\namount.\n\nPCM section 777.8.0 states: \xe2\x80\x9cDebts are incurred through the non-official use of\nGovernment-owned transportation, communication facilities or living accommodations,\nloss of funds, loss or damage to government-owned equipment, property, etc.\xe2\x80\x9d PCM\nsection 777.16.4 states: \xe2\x80\x9cAn employee indebtedness should be settled promptly.\xe2\x80\x9d This\nrequires that the post\xe2\x80\x99s billing office maintain an effective and efficient processing and\ncontrol system that bills the staff for amounts owed the post in a timely manner.\n\nPCM section 777.3.2 specifies the responsibilities of the billing office. These include:\n\n\n\n\nFinal Audit Report: Peace Corps/Kenya 4\n\x0c\xe2\x80\x9cPreparation, issuance and control of billings; advises debtors where payments or\nremittances should be made; maintains an aggressive follow-up program for outstanding\nbills until collection or other means of settlement are made.\xe2\x80\x9d\n\nBy comparison, the collections office, according to PCM section 777.3.4, \xe2\x80\x9cis responsible\nfor the control and deposit of remittances and collections.\xe2\x80\x9d\n\nIn addition, OFMH section 7.2.1, number 4, states: \xe2\x80\x9cEnsure that the Billing File has\n\xe2\x80\x98closure\xe2\x80\x99 documents (e.g., General Receipt, Void justification/re-entry, etc) for all BOCs\nthat are not outstanding.\xe2\x80\x9d\n\nFurther, OFMH section 7.1.1 states that \xe2\x80\x9c \xe2\x80\xa6 agency policy authorizes CDs to establish\nwritten, post-specific policy, applicable to all staff (including FP, FSN, and PSCs) which\nsets a threshold for billing based on a consideration of the costs incurred in the billing and\ncollection process - i.e., is it cost effective to bill for an amount of less than \xe2\x80\x98x\xe2\x80\x99."\n\nWe noted the following departures from billing and collection policy and procedure:\n\nBillings for personal phone usage were sometimes issued and collected late in 2007-\n2008. We noted bills of collection that were issued in 2008 up to nine months after the\ndate that the phone bill was received at the post. The administrative officer and the\nbilling officer told us that the tardiness in billing was due to certain staff not promptly\nreviewing the phone bills to identify personal calls. The issue is not a current problem,\nand, accordingly, no recommendation is being made.\n\nFurther, the collections officer (cashier) oversaw the status and follow-up of BOCs\nissued, rather than the billing officer, who is best placed and most knowledgeable to\nperform this function.\n\nIn addition, we noted that the billing files were maintained by different staff. For\nexample, the motor pool coordinator maintained the billing files for U.S. direct hire\npersonal usage of post vehicles. The general services assistant maintained the billing\nfiles for auctions of vehicles and furniture and equipment. And, the Volunteer records\nclerk maintained the files for billings to Volunteers. Centralizing BOC files in the billing\noffice would strengthen billing officer control.\n\nFinally, the post had not determined an amount under which it would not be cost-\neffective to bill for phone charges. We noted monthly billings in amounts as low as the\nKenya shilling equivalent of $1 or less. During the audit, the country director set a\nmonthly minimum of 750 Kenya shillings ($10 at the exchange rate of 75 Kenya shillings\nto the U.S. dollar) to bill for personal phone usage.\n\n\n\n\nFinal Audit Report: Peace Corps/Kenya 5\n\x0c We recommend:\n\n C.1.1 That the billing officer centralize the billing files in\n the billing office to strengthen control.\n\n\nD. PROPERTY MANAGEMENT\n\n1. The post\xe2\x80\x99s internal controls and procedures over property inventory were deficient.\n\nPCM section 511.5.1 states: \xe2\x80\x9cBefore beginning inventory, the Property Officer should\ncheck the property management records against written documentation of\nproperty/equipment changes to ensure that all changes have been entered in the property\nmanagement database.\xe2\x80\x9d\n\nFurther, PCM section 511.6.1 requires \xe2\x80\x9cthe Administrative Officer reconcile the\ninventory against receiving reports and requisition forms at least once a quarter.\xe2\x80\x9d\n\nIn addition, \xe2\x80\x9cStandards for Internal Control in the Federal Government\xe2\x80\x9d issued by the\nGovernment Accountability Office (hereafter, GAO Standards) states: \xe2\x80\x9cAn agency must\nestablish physical control to secure and safeguard vulnerable assets ... Such assets should\nbe periodically counted and compared to control records.\xe2\x80\x9d\n\nThe GAO Standards also require the separation of incompatible duties. It states: \xe2\x80\x9cKey\nduties and responsibilities need to be divided and segregated among different people to\nreduce the risk of error or fraud.\xe2\x80\x9d The GAO Standards assert that \xe2\x80\x9c\xe2\x80\xa6 control activities\nhelp to ensure that all transactions are completely and accurately recorded.\xe2\x80\x9d\n\nThe post\xe2\x80\x99s internal controls and procedures over property inventory were inadequate, as\nfollows:\n\n\xe2\x80\xa2 The IT specialist maintained the IT inventory listing and also performed the physical\n inventory verification, violating the internal control requirement to segregate\n incompatible responsibilities.\n\n\xe2\x80\xa2 The September 2008 property inventory listing was not updated for changes during\n the year, violating the requirement for the timely recording of transactions and events.\n A new listing was prepared in September 2009. However, the two listings were not\n compared, unexplained differences were not investigated, and no physical inventory\n verification was conducted.\n\n The general services assistant, who has responsibility for inventory control, told us\n that he would use the September 2009 inventory listing as the basis for establishing a\n property inventory database, that he would update it on an ongoing basis for changes,\n and that he would verify the accuracy of this database in connection with the 2010\n\n\n\nFinal Audit Report: Peace Corps/Kenya 6\n\x0c physical inventory. The administrative officer told us that she would monitor the\n work to ensure that it is done appropriately and timely.\n\n\xe2\x80\xa2 The property control officer did not reconcile the property inventory records with\n written documentation of changes before beginning inventory.\n\n\xe2\x80\xa2 The administrative officer did not reconcile the inventory against receiving reports\n and requisition forms at least once a quarter.\n\n\xe2\x80\xa2 The listing of property requested by and sent to headquarters in November 2009 was\n not updated from the November 2008 submission. Accordingly, it showed numerous\n discrepancies, including the locations of property. Also, items were inconsistently\n listed. For example, some IT converters and transformers were included on the\n listing, while others were excluded.\n\n\xe2\x80\xa2 We found property with two tags, of which one was the Peace Corps tag: the safes in\n the offices of the cashier, finance assistant, and Volunteer records clerk. We also\n found property with no Peace Corps tags: Sony Trinitron Vega televisions in the IT\n specialist\xe2\x80\x99s office and the Volunteer resource center, a lawn mower on the office\n compound, and two refrigerators in the kitchen.\n\nAdequate and properly implemented internal controls and procedures are essential for\neffective accountability and oversight over post property. Control procedures such as\ndelineating and segregating staff responsibilities, maintaining an accurate and complete\nproperty inventory database, updating it for changes on an ongoing basis, performing\nperiodic reconciliations during the year, and conducting physical inventory verifications\nare important steps in protecting the property from waste, fraud, and abuse.\n\nThe aforementioned deficiencies made the post\xe2\x80\x99s property vulnerable to loss. Without\nappropriate controls in place, and without accurate and reliable inventory data, property\ncould inadvertently or advertently go missing and the condition not identified. The\nresulting property loss would have an adverse financial impact on the agency.\n\n\n We recommend:\n\n D.1.1 That the post establish and maintain an accurate\n property inventory database and regularly update it\n for changes.\n\n D.1.2 That the property control officer reconcile the\n property inventory database with written\n documentation of changes to ensure that all changes\n have been recorded before the physical inventory is\n conducted.\n\n\n\nFinal Audit Report: Peace Corps/Kenya 7\n\x0c D.1.3 That the administrative officer reconcile the\n inventory against receiving reports and requisition\n forms at least once a quarter.\n\n D.1.4 That one staff member maintain the property\n inventory database and another staff member\n conduct the physical inventory.\n\n D.1.5 That the post review its property and eliminate\n duplicate tags and affix tags to property needing\n them.\n\n D.1.6 That the post provide current and accurate\n information on its annual inventory submission to\n headquarters.\n\n\nE. VEHICLES MANAGEMENT\n\n1. All required personnel did not review, initial, and date the vehicle usage logs\nweekly.\n\nPCM section 527.5.4 requires that the administrative officer, the staff member\nresponsible for initiating vehicle repairs or maintaining the vehicle records, and the staff\nmember responsible for billing authorized non-official vehicle use review, initial, and\ndate the vehicle usage logs weekly.\n\nWe found that while the administrative officer was reviewing, initialing, and dating the\nvehicle usage logs on a weekly basis, the motor pool coordinator and the billing officer\nwere not.\n\nThe motor pool coordinator, who was responsible for repairs and maintenance, told us\nthat, although he did not initial and date the logs, he reviewed them and showed us his\nanalyses using data extracted from the logs.\n\nReview and oversight of the post\xe2\x80\x99s vehicle usage logs are important internal control\nprocedures in ensuring that the post\xe2\x80\x99s vehicles are being used appropriately.\n\n\n We recommend:\n\n E.1.1 That the required staff members review, initial, and\n date the vehicle usage logs weekly.\n\n\n\n\nFinal Audit Report: Peace Corps/Kenya 8\n\x0c2. The post has maintained a Peace Corps vehicle in excess of the established ceiling\nsince 2007, pending proper documentation so that the vehicle can be sold.\n\nPCM section 527.5.6 states: \xe2\x80\x9cThe Agency\'s \xe2\x80\x98Vehicle Fleet Management Guide\xe2\x80\x99 sets out\nin-depth the procedures and requirements for use of the Agency\'s vehicle fleet.\xe2\x80\x9d The\nGuide states: \xe2\x80\x9cPlease dispose of vehicle as soon as possible. Proceeds from the sale of\nvehicles are a significant resource to the Agency.\xe2\x80\x9d\n\nFurther, PCM section 527.5.1.1 states: \xe2\x80\x9cA post may not maintain a vehicle fleet in excess\nof the established ceiling \xe2\x80\xa6\xe2\x80\x9d with certain exceptions including \xe2\x80\x9cfor a temporary period\nnecessary to dispose of an excess or replaced vehicle.\xe2\x80\x9d\n\nSince 2007, an unused 2002 Toyota Land Cruiser owned by the Peace Corps has been\nsitting idle at the post awaiting registration documents so that it can be sold. This\nsituation has resulted in the actual number of vehicles at the post being greater than the\nestablished vehicle ceiling as indicated on the last \xe2\x80\x9cvehicle status report\xe2\x80\x9d submitted to\nheadquarters by the post.\n\nThe vehicle was driven from PC/Uganda to PC/Kenya in 2006 by the regional safety and\nsecurity coordinator upon his relocation to Kenya. The documents to register the vehicle\nin Kenya, according to the post, either could not be located or were not prepared. Upon\nthe vehicle\xe2\x80\x99s arrival in Kenya, U.S. embassy plates were placed on the vehicle so that it\ncould be driven in the country. However, notwithstanding the lack of documents, the\npost auctioned the vehicle in November 2007 for 1,731,000 Kenya shillings (about\n$23,000). The buyer was unable to register the vehicle because of the missing\ndocuments, and accordingly the post returned the funds. In January 2010, the post was\nnotified by the U.S. embassy\xe2\x80\x99s general services officer that the required registration\ndocuments had been received.\n\nAs a result of the above situation, agency resources that could have been used for other\npurposes were tied up for two years. Moreover, the vehicle\xe2\x80\x99s market value may well\nhave diminished during that period, which may result in lower proceeds to the agency\nwhen it is sold.\n\n\n We recommend:\n\n E.2.1 That the post sell the excess and unused Peace\n Corps vehicle, a 2002 Toyota Land Cruiser,\n following agency procedure.\n\n\n\n\nFinal Audit Report: Peace Corps/Kenya 9\n\x0cF. PERSONNEL MANAGEMENT AND PSC CONTRACTS\n\n1. The post\xe2\x80\x99s 2010 and 2009 PSC contracts were miscalculated.\n\nThe GAO Standards require the \xe2\x80\x9caccurate and timely recording of transactions and\nevents.\xe2\x80\x9d\n\nPSCs\xe2\x80\x99 2010 contracts were miscalculated. The discrepancy, which was discovered\nduring our review of the contracts\xe2\x80\x99 numerical accuracy, resulted from the inclusion of\nnon-salary costs in the calculation. The administrative officer immediately recalculated\nthe contract amounts. The result was a downward adjustment in total contract costs of\nabout 60,000 Kenya shillings (about $800). The administrative officer told us that the\npost intended to correct the contracts.\n\nIn addition, the 2009 contracts were miscalculated for 14 PSCs. We were told that a\ncomputer program used to determine total compensation costs erroneously included the\nPSCs\xe2\x80\x99 daily wage rate to arrive at the total. The amount paid to staff was unaffected.\nThe post was unable to provide us with the amount of the adjustment. The problem was\nidentified in early calendar 2009 by headquarters, and the contracts were corrected.\n\nAccuracy in the calculation of PSC pay and contract costs, and effective management\noversight and monitoring, are essential to ensure that PSCs are correctly paid and that\nsalary costs are properly determined.\n\n\n We recommend:\n\n F.1.1 That the post correct the 2010 PSC contracts for the\n miscalculation.\n\n F.1.2 That the administrative officer establish internal\n control procedures to ensure that PSC compensation\n is accurately calculated and ensure that the\n calculations are reviewed before they are finalized\n on the actual contracts.\n\n\n2. The post did not reflect compensatory time in its time and attendance records.\n\nPCM sections 742.6.1 and 630.4.6 provide guidance in proper time and attendance\nprocedure. Further, the GAO Standards require \xe2\x80\x9caccurate and timely recording of\ntransactions and events\xe2\x80\x9d and state that \xe2\x80\x9ccontrol activities help to ensure that all\ntransactions are completely and accurately recorded.\xe2\x80\x9d\n\n\n\n\nFinal Audit Report: Peace Corps/Kenya 10\n\x0cThe post provided compensatory time to staff for extra hours worked. However, the post\nmaintained the compensatory time \xe2\x80\x9coff the books,\xe2\x80\x9d using principally verbal or e-mail\ncommunication between the staff members and their supervisors. Timesheets did not\nreflect the extra hours worked that earned compensatory time. Further, compensatory\ntime taken was shown on timesheets as regular work hours rather than as leave.\nSimilarly, the post\xe2\x80\x99s official time and attendance records, maintained on Form PC-57, did\nnot reflect compensatory time.\n\nProper internal controls over time and attendance require a complete accounting for all\ntime including compensatory time. Appropriate control procedures require that hours\nworked that earned compensatory time be recorded on timesheets and reviewed by their\nsupervisors, and that leave taken relating to compensatory time earned be reflected on the\ntimesheets and on the post\xe2\x80\x99s official time and attendance records.\n\n\n We recommend:\n\n F.2.1 That the staff record compensatory time on\n timesheets and that the timekeeper reflect\n compensatory time in the official time and\n attendance records.\n\n F.2.2 That the administrative officer develop written\n guidance with regard to recording and taking\n compensatory time, and disseminate it to the staff.\n\n\n3. Staff reporting to the country director have not been evaluated.\n\nOFMH section 3.1 requires that the country director ensure that staff is evaluated.\n\nThe country director has not completed performance appraisals for staff reporting to him.\nThe country director, who arrived in mid-September 2009, told us that he intended to\nconduct the evaluations in the near future.\n\nEvaluations are important in that they provide feedback to the staff member and create\nthe opportunity for a dialogue with the staff member regarding past performance and\ncareer goals.\n\n\n We recommend:\n\n F.3.1 That the country director complete 2009\n performance appraisals for staff reporting to him.\n\n\n\n\nFinal Audit Report: Peace Corps/Kenya 11\n\x0cG. TRAVEL MANAGEMENT\n\n1. The staff travel per diem requires review.\n\nOFMH section 57.5 says that country directors \xe2\x80\x9cshould establish rates\xe2\x80\xa6which reflect\nreasonable costs of travel.\xe2\x80\x9d The policy further states: \xe2\x80\x9cAmounts authorized should be\nreviewed annually and adjustment made (increase or decrease) based on current prices.\xe2\x80\x9d\n\nSome staff during interviews told us that the staff travel per diem for lodging and for\nmeals and incidentals was inadequate given cost increases in the country. The per diem\nfor lodging has remained constant for several years at 2,900 Kenya shillings (about $39).\nThe per diem for meals and incidentals was reduced from 2,000 (about $27) to 1,500\nKenya shillings (about $20) in 2006 and, except for travel to the Kenya coast, was\nreduced to 1,200 Kenya shillings (about $16) in 2008.\n\nThe country director told us that he had requested that traveling staff provide him with\nlodging rates and hotel and other restaurant prices so that he can evaluate the per diem\xe2\x80\x99s\nadequacy and take action as needed.\n\n\n We recommend:\n\n G.1.1 That the country director review the staff travel per\n diem to evaluate its adequacy, and adjust the per\n diem as needed.\n\n\nH. MEDICAL SUPPLIES\n\n1. The post did not fully implement the agency\xe2\x80\x99s medical supplies inventory policy.\n\nPCM section 734 specifies the post\xe2\x80\x99s requirements relating to medical supplies inventory.\nThe policy was revised in November 2008 to strengthen internal controls and procedures\nover medical supplies.\n\nPCM section 734.3.5 delineates overall control objectives and responsible parties. It\nstates: \xe2\x80\x9cThe CD and PCMO share the responsibility to maintain effective control over\nmedical supplies \xe2\x80\xa6. Assurance that effective controls are in place is achieved through\nmaintaining appropriate segregation of duties, accurate record keeping, secure storage,\nand periodic inventories.\xe2\x80\x9d\n\nThe post did not fully implement PCM section 734 as follows:\n\n\xe2\x80\xa2 Contrary to policy, the medical secretary, rather than the medical supplies inventory\n control (MSIC) clerk, maintained the inventory records for all medical supplies.\n\n\n\n\nFinal Audit Report: Peace Corps/Kenya 12\n\x0c Agency policy requires that the MSIC clerk \xe2\x80\x9cmust be a person from outside the\n medical unit staff.\xe2\x80\x9d (PCM section 734.3.4 and 734.3.5.1)\n\n\xe2\x80\xa2 The person responsible for taking the quarterly physical inventory recorded her\n counts in the medical records. However, the MSIC clerk did not reconcile her counts\n with the recorded quantities and investigate differences (PCM 734.3.5.3(b)). Our test\n counts disclosed discrepancies a complete reconciliation would have identified.\n\n\xe2\x80\xa2 The prior country director did not annually sign the medical inventory control log or\n submit it to OMS as of March 31 and due by April 15. The log enumerates the\n inventories of controlled substances and specially designated medical supplies and is\n an important tool in OMS\xe2\x80\x99 review and oversight activities (PCM section 734.3.5.3c)).\n\nProper segregation of responsibilities, along with accurate and complete inventory\nrecords, are essential internal controls over medical supplies. Effective internal controls\nand procedures are needed in order to prevent theft, loss, or abuse of medical supplies.\n\n\n We recommend:\n\n H.1.1 That the post implement the agency\xe2\x80\x99s policy on\n medical supplies, PCM section 734, to correct the\n deficiencies noted.\n\n\n2. Discrepancies existed between the medical supplies inventory and the related\nrecords.\n\nPCM section 734.3.5 states: \xe2\x80\x9cAssurance that effective controls are in place is achieved\nthrough\xe2\x80\xa6accurate record keeping \xe2\x80\xa6.\n\nWe noted discrepancies between the medical supplies on hand and the related records, as\nfollows:\n\n\xe2\x80\xa2 The PCMO\xe2\x80\x99s listing of controlled substances showed quantities for three drugs that\n had been destroyed.\n\n\xe2\x80\xa2 Our test counts showed quantity differences between what was on the records versus\n the actual inventory on hand. We determined the discrepancies were due to drugs\n dispensed to Volunteers that had not been posted to the listing since the last quarterly\n inventory.\n\nAccuracy in the recording of medical supplies and timeliness in the updating of the\ninventory records are essential in detecting and preventing waste, fraud, and abuse.\nFurther, the reliability of medical inventory information is critical in making correct and\ncost-effective inventory ordering decisions, and ensuring that the medical unit has the\n\n\nFinal Audit Report: Peace Corps/Kenya 13\n\x0cappropriate items and quantities of medical supplies on hand to effectively treat\nVolunteers.\n\n\n We recommend:\n\n H.2.1 That the posts conduct a complete physical\n inventory of medical supplies in accordance with\n PCM section 734 and update the inventory records\n accordingly.\n\n H.2.2 That the post record medical supplies received and\n dispensed to Volunteers on an ongoing basis rather\n than at the time of the quarterly physical inventory\n verification.\n\n\n\n\nFinal Audit Report: Peace Corps/Kenya 14\n\x0c QUESTIONED COSTS AND\n FUNDS TO BE PUT TO BETTER USE\n\nWe identified certain questioned costs and funds to be put to better use during the course\nof the audit. They are discussed in the accompanying audit report and enumerated below\nalong with the recommendation number in the report. (Amounts are in U.S. dollars or\nU.S. dollar equivalents of Kenya shillings at the rate of $1 equals 75 Kenya shillings.)\n\n Questioned Costs\n\nRecommendation\n Description Amount\n number\n Miscalculation of 2010 PSC contracts. $800.00\n F.1.1\n\n\n\n\n Funds to be put to Better Use\n\nRecommendation\n Description Amount\n number\n Peace Corps vehicle sitting idle and awaiting sale for\n E.2.1 over two years due to the absence of registration $23,000.00\n documents.\n\n\n\n\nFinal Audit Report: Peace Corps/Kenya 15\n\x0c POST STAFFING\n\nAt the time of our visit, the post had thirty staff positions: two U.S. direct hires, five\nforeign service nationals, and twenty-three personal services contractors (including one\nworking part-time). In addition, the agency\xe2\x80\x99s regional safety and security officer had an\noffice at the post.\n\nWe interviewed ten staff members, including the two U.S. direct hire employees. All\nstaff interviewed told us that they very much enjoyed working at the Peace Corps. They\nstated that, in particular, they enjoyed interacting with and supporting the Volunteers.\n\nVolunteers told us that they appreciated the interest shown by the staff in their success\nand well-being. Volunteers also stated that they had received effective ongoing support\nfrom the administrative unit.\n\n\n PC/Kenya Positions\n Position Status\n Country Director USDH\n Administrative Officer USDH\n Safety and Security Coordinator PSC\n APCD/Education FSN\n APCD/Public Health FSN\n APCD/Small Enterprise Development FSN\n HIV/AIDS Coordinator PSC\n Training Coordinator PSC\n Language and Cross-Cultural Coordinator PSC\n Training Assistant/Logistician PSC\n Finance Assistant FSN\n Cashier FSN\n IT Specialist PSC\n General Services Assistant PSC\n Volunteer Records Clerk PSC\n Voucher Examiner PSC\n Mail/Key Operator PSC\n Receptionist PSC\n PCMO PSC\n PCMO (part-time) PSC\n Medical Secretary PSC\n Motor Pool Coordinator PSC\n Drivers (6) PSC\n Janitors (2) PSC\n\n\n\nFinal Audit Report: Peace Corps/Kenya 16\n\x0c LIST OF RECOMMENDATIONS\n\nWe recommend:\n\nA.1.1 That the country director and the administrative officer perform complete imprest\n fund verifications that not only include a cash count but also a review of\n supporting documents for all balances on the cash reconciliation statement.\n\nB.1.1 That, to facilitate validating the cost data from the Volunteer living allowance\n survey, the post conduct a market basket survey with the same cost categories as\n the Volunteer survey.\n\nB.1.2 That the post use the results of the market basket survey in evaluating the results\n of the Volunteer living allowance survey and determining if the allowance is\n adequate to support Volunteer living needs.\n\nB.2.1 That the post analyze the results of its Volunteer settling-in survey and conclude\n as to the allowance\xe2\x80\x99s adequacy.\n\nB.2.2 That the post conduct an independent price survey in conjunction with the\n Volunteer settling-in allowance survey to confirm the results of the Volunteer\n survey.\n\nC.1.1 That the billing officer centralize the billing files in the billing office to\n strengthen control.\n\nD.1.1 That the post establish and maintain an accurate property inventory database and\n regularly update it for changes.\n\nD.1.2 That the property control officer reconcile the property inventory database with\n written documentation of changes to ensure that all changes are recorded before\n the physical inventory is conducted.\n\nD.1.3 That the administrative officer reconcile the inventory against receiving reports\n and requisition forms at least once a quarter.\n\nD.1.4 That one staff member maintain the property inventory database and another staff\n member conduct the physical inventory.\n\nD.1.5 That the post review its property and eliminate duplicate tags and affix tags to\n property needing them.\n\nD.1.6 That the post provide current and accurate information on its annual inventory\n submission to headquarters.\n\n\nFinal Audit Report: Peace Corps/Kenya 17\n\x0cE.1.1 That the required staff members review, initial, and date the vehicle usage logs\n weekly.\n\nE.2.1 That the post sell the excess and unused Peace Corps vehicle, a 2002 Toyota\n Land Cruiser, following agency procedure.\n\nF.1.1 That the post correct the 2010 PSC contracts for the miscalculation.\n\nF.1.2 That the administrative officer establish internal control procedures to ensure that\n PSC compensation is accurately calculated and ensure that the calculations are\n reviewed before they are finalized on the actual contracts.\n\nF.2.1 That the staff record compensatory time on timesheets and that the timekeeper\n reflect compensatory time in the official time and attendance records.\n\nF.2.2 That the administrative officer develop written guidance with regard to recording\n and taking compensatory time, and disseminate it to staff.\n\nF.3.1 That the country director complete 2009 performance appraisals for staff\n reporting to him.\n\nG.1.1 That the country director review the staff travel per diem to evaluate its\n adequacy, and adjust the per diem as needed.\n\nH.1.1 That the post implement the agency\xe2\x80\x99s policy on medical supplies, PCM section\n 734, to correct the deficiencies noted.\n\nH.2.1 That the post conduct a complete physical inventory of medical supplies in\n accordance with PCM section 734 and update the inventory records accordingly.\n\nH.2.2 That the post record medical supplies received and dispensed to Volunteers on an\n ongoing basis rather than at the time of the quarterly physical inventory\n verification.\n\n\n\n\nFinal Audit Report: Peace Corps/Kenya 18\n\x0cAPPENDIX A\n\n OBJECTIVE, SCOPE, AND METHODOLOGY\n\nOur objective in auditing overseas posts is to determine whether the financial and\nadministrative operations are functioning effectively and comply with Peace Corps\npolicies and federal regulations. Our audit conclusions are based on information from\nthree sources: (1) document and data analysis, (2) interviews, and (3) direct observation.\nOur audits are conducted in accordance with the government auditing standards\nprescribed by the Comptroller General of the United States.\n\nThe audit of Peace Corps/Kenya covered fiscal years 2008, 2009, and 2010 through\nDecember 31, 2009. While at the post, we interviewed key staff including the country\ndirector, the administrative officer, the safety and security coordinator, staff responsible\nfor administrative support, and the full-time medical officer. We also interviewed\nVolunteers to obtain their views on the effectiveness of the post\xe2\x80\x99s administrative and\nfinancial systems in supporting them. As part of the audit process, we briefed the country\ndirector and administrative officer. At headquarters, we conducted a general briefing for\nregional staff.\n\nWe relied on computer-processed data from the post\xe2\x80\x99s accounting system. While we did\nnot test the system\xe2\x80\x99s controls, we believe the information generated by the system and\nused by us was sufficiently reliable for our audit objective.\n\nOur audit criteria were derived from the following sources: federal regulations, the Peace\nCorps manual, Overseas Financial Management Handbook, and current Peace Corps\npolicies and initiatives.\n\x0cAPPENDIX B\n\n\n MANAGEMENT\xe2\x80\x99S RESPONSE TO\n THE PRELIMINARY REPORT\n\n\n\n\nDATE: August 16, 2010\n\nTO: Kathy Buller, IG\n\nFROM: Lynn Foden, Acting RD/AF\n\nCC: Stacey Rhodes, Chief of Staff; Esther Benjamin, AD/OGO; Elisa Montoya, Acting Chief\nCompliance Officer; Nicola Cullen, Policy & Program Analyst; Larry Blake, AF; Steve\nWisecarver, CD Kenya; Jolie Carey, CDO\n\nSUBJECT: Africa Region\xe2\x80\x99s Response to the OIG Preliminary Report on the financial audit of\nPeace Corps/Kenya\n\nThe following responses reflect the consensus of the Africa Region. Of the twenty-three OIG\nrecommendations, Region does not concur with one, C.1.1. Accompanying this report please\nfind supporting documentation regarding Region\xe2\x80\x99s responses.\n\x0cAPPENDIX B\nRecommendation A.1.1 That the country director and the administrative officer perform\ncomplete imprest fund verifications that not only include a cash count but also a review\nof supporting documents for all balances on the cash reconciliation statement.\nConcur: The Country Director (CD) and Administrative Officer (AO) perform imprest fund\nverifications that include a cash count and a review of supporting documents for all balances on\nthe cash reconciliation statement. The cashier monitor from RFMC/Paris, performed an audit of\nPost\xe2\x80\x99s cashiering operations in July 2009, noting that, \xe2\x80\x9cthe overall operations are well managed\nand the internal controls system is functioning properly. No significant deficiencies were\nidentified.\xe2\x80\x9d\nThere has not been a discrepancy in Post\xe2\x80\x99s imprest fund for the past seven years. The CD and\nAO reconcile outstanding advances/interim receipts as part of the cash count. Post reviews\nvouchers before they are closed which are then locked into 4Post. The cashier cannot alter or\nchange these reviewed and closed vouchers. Re-reviewing closed vouchers as part of the imprest\nfund verification is inefficient to Post\xe2\x80\x99s current procedures and practices which has maintained\naccurate accounts for the last seven years.\n\nRecommendation B.1.1 That, to facilitate validating the cost data from the Volunteer\nliving allowance survey, the post conduct a market basket survey with the same cost\ncategories as the Volunteer survey.\nConcur: The post will conduct market basket surveys using the same cost categories as the\nVolunteer survey.\n\nRecommendation B.1.2 That the post use the results of the market basket survey in\nevaluating the results of the Volunteer living allowance survey and determine if the\nallowance is adequate to support Volunteer living needs.\nConcur. Post uses the results of market basket surveys to analyze the results of the living\nAllowance surveys. As a result, the Volunteer living allowance was increased from 13,269\nKenyan Shillings to 16,000 Kenyan Shillings in FY 2009.\n\nRecommendation B.2.1 That the post analyze the results of its Volunteer settling-in\nsurvey and conclude as to the allowance\xe2\x80\x99s adequacy.\nConcur. Post will analyze the results of the next SIA survey (scheduled for October 2010).\n\nRecommendation B.2.2 That the post conduct and independent price survey in\nconjunction with the Volunteer settling-in allowance survey to confirm the results of the\nVolunteer Survey.\nConcur: Post will do this with the next SIA survey (scheduled for October 2010).\n\x0cAPPENDIX B\nRecommendation C.1.1 That the billing officer centralize the billing files in the billing\noffice to strengthen control.\nDo not Concur: Manual Section (MS) 777 does not require centralized billing. Peace Corps\nKenya\xe2\x80\x99s current system of maintaining billing files by functional offices is in compliance and\nmost effective in meeting Post\xe2\x80\x99s needs.\n\nRecommendation: D.1.1 That the post establish and maintain an accurate property\ninventory database and regularly update it for changes.\nConcur: We have updated and are maintaining an accurate property inventory database.\n\nRecommendation D.1.2 That the property control officer reconcile the property inventory\ndatabase with written documentation of changes to ensure that all changes are recorded\nbefore the physical inventory is conducted.\nConcur: These duties were separated in 2009. The GSA maintains the master inventory list and\nthe ITS and Cashier perform the physical inventory. The auditor confirmed the ITS and Cashier\nconduct separate physical inventory verifications.\n\nRecommendation D.1.3 That the administrative officer reconcile the inventory against\nreceiving reports and requisition forms at least once a quarter.\nConcur: The AO will review inventory against receiving reports and requisition forms as\nnecessary.\n\nRecommendation D.1.4 That one staff member maintain the property inventory database\nand another staff member conduct the physical inventory.\nConcur: These duties were already separated in 2009. The GSA holds the master inventory list\nand the cashier performs the physical inventory tracking. The AO conducted the physical\ninventory of all IT equipment and vehicles, which was due in March 2010.\n\nRecommendation D.1.5 That the post review its property and eliminate duplicate tags\nand affix tags to property needing them.\nConcur: Peace Corps Kenya has placed tags on the five items listed in the audit report that were\npreviously missing tags. Items with more than one tag demonstrate the property\xe2\x80\x99s origin.\n\nRecommendation D.1.6 That the post provide current and accurate information on its\nannual inventory submission to headquarters.\nConcur: As of August 2010, Post updated its inventory which is now accurate. As a result, Post\nanticipates its annual submission will also be accurate.\n\x0cAPPENDIX B\nRecommendation E.1.1 That the required staff members review, initial, and date the\nvehicle usage logs weekly.\nConcur: Per MS 527 5.4.2 The overseas AO reviews, initializes, and dates the Weekly Vehicle\nUsage Logs weekly and reports questions to the Country Director.\nPer MS 527 5.4.3 The Motorpool Supervisor is responsible for initiating vehicle repairs and\nmaintaining the vehicle maintenance records. He reviews the Weekly Vehicle Usage Logs. This\nstaff member now initializes and dates the Weekly Vehicle Usage Logs.\nPer MS 527 5.4.4 Since March 2010, the Financial Assistant reviews, initializes and dates the\nWeekly Vehicle Usage Logs on a weekly basis.\n\nRecommendation E.2.1 That the post sell the excess Peace Corps vehicle, a 2002 Toyota\nLand Cruiser, following agency procedure.\nConcur: Peace Corps Kenya has a strong record of cost effective and timely vehicle disposal.\nPost has sold eleven (11) vehicles in the past five years. This has resulted in the return of\n15,570,049 Kenyan Shillings (approximately $195,000 USD) to the agency.\nThe former PCSSO vehicle was brought in from Uganda. Post had appropriate authorizations to\nsell this vehicle in 2007 with the caveat that the buyer would complete the registration process.\nUnfortunately, after extensive back and forth, the prospective buyer did not complete the\npurchase. The American Embassy GSO in Kenya has needed four years to sort the paperwork\nand register the vehicle in Kenya in order for Peace Corps Kenya to sell this item according to\nagency regulations.\n\nRecommendation F.1.1 That the post correct the 2010 PSC contracts for the\nmiscalculation.\nConcur: Post corrected the contracts in question in March 2010.\n\nRecommendation F.1.2 That the administrative officer establish internal control\nprocedures to ensure that PSC compensation is accurately calculated and ensure that the\ncalculations are reviewed before they are finalized on the actual contracts.\nConcur: The AO and FA conduct several reviews of contracts to verify calculations. GAO\nstandards acknowledge that internal control provides reasonable, not absolute, assurance.\n\nRecommendation F.2.1 That the staff record compensatory time on timesheets and that\nthe timekeeper reflect compensatory time in the official time and attendance records.\nConcur: This will be implemented by May 2010.\n\nRecommendation F.2.2 That the administrative officer develop written guidance with\nregard to recording and taking compensatory time, and disseminate it to staff.\nConcur: The AO will send out revised guidance by May 2010.\n\x0cAPPENDIX B\nRecommendation F.3.1 That the country director complete 2009 performance appraisals\nfor staff reporting to him.\nConcur: The CD has completed two of the outstanding reviews. The remaining will be\ncompleted by September 30th, 2010.\n\nRecommendation: G.1.1 That the country director review the staff travel per diem to\nevaluate its adequacy, and adjust the per diem as needed.\nConcur: The CD reviews staff travel per diem and concluded it is appropriate. Staff were\nsurveyed in 2009. The former CD\xe2\x80\x99s memo regarding approved in-country lodging rates shows an\nincreased to 3,500 Kshs. The CD and AO support staff to submit documentation in for\nincreased per diem (e.g. menus, receipts, bills, etc.) This has yet to happen. In personal travels\nup-country, the current CD found per diem rates in line with current costs. Lodging rates are\nperiodically reviewed and adjusted. There has been discussion to possibly increase lodging rates\nin specific locations such as Mombassa and Kisumu.\n\nRecommendation H.1.1 That the post implement the agency\xe2\x80\x99s policy on medical\nsupplies, PCM section 734, to correct the deficiencies noted.\nConcur. Post will re-review roles and responsibilities with all six (6) staff involved in tracking\nmedical inventory by end July 2010.\n\nRecommendation H.2.1 That the post conduct a complete physical inventory of medical\nsupplies in accordance with PCM section 734 and update the inventory records\naccordingly.\nConcur: A complete physical inventory of medical supplies was conducted by Post in March\n2010.\n\nRecommendation H.2.2 That the post record medical supplies received and dispensed to\nVolunteers on an ongoing basis rather than at the time of the quarterly physical\ninventory verification.\nConcur: Peace Corps Kenya records medical supplies received and dispensed to volunteers on a\nweekly basis. This has occurred since March 2010.\n\x0cAPPENDIX C\n\n\n OIG COMMENTS\n\nManagement concurred with 22 recommendations and did not concur with one\nrecommendation. We closed 13 recommendations: A.1.1, D.1.1, D.1.2, D.1.4, D.1.5,\nE.1.1, F.1.1 \xe2\x80\x93 F.2.2, H.1.1 \xe2\x80\x93 H.2.2. We left open 10 recommendations: B.1.1, B.1.2,\nB.2.1, B.2.2, C.1.1, D.1.3, D.1.6, E.2.1, F.3.1, G.1.1 These recommendations remain\nopen pending confirmation from the chief compliance officer that the following has been\nreceived:\n\n \xe2\x80\xa2 For recommendations B.1.1 and B.1.2, a copy of a properly performed market\n basket survey and documentation showing that the results were compiled and\n used in evaluating the Volunteer living allowance survey. (See discussion in first\n paragraph below.)\n\n \xe2\x80\xa2 For recommendations B.2.1 and B.2.2, a copy of an independent price survey in\n conjunction with the Volunteer settling-in survey and documentation showing that\n the results of the settling-in survey were analyzed and that a conclusion was made\n as to the allowance\xe2\x80\x99s adequacy.\n\n \xe2\x80\xa2 For recommendation C.1.1, confirmation that the post has centralized its bills of\n collection files in the billing office.\n\n \xe2\x80\xa2 For recommendation D.1.3, documentation showing that the administrative\n officer has performed the required inventory reconciliation at least once a quarter.\n (See discussion in second paragraph below.)\n\n \xe2\x80\xa2 For recommendation D.1.6, a copy of the post\xe2\x80\x99s annual inventory submission to\n headquarters.\n\n \xe2\x80\xa2 For recommendation E.2.1, documentation evidencing that the post has sold the\n excess vehicle, a 2002 Toyota Land cruiser, that since 2007 was sitting idle and\n awaiting registration documents to be sold.\n\n \xe2\x80\xa2 For recommendation F.3.1, documentation showing that the country director has\n completed the 2009 appraisals for staff reporting to him.\n\n \xe2\x80\xa2 For recommendation G.1.1, documentation evidencing a review by the country\n director of staff travel per diem for lodging and MIE, by region as needed, in\n order to evaluate the per diem\xe2\x80\x99s adequacy.\n\nWhile management concurred with recommendation B.1.2, its accompanying statement\ninferred that the post\xe2\x80\x99s 2009 market basket survey performed in conjunction with the\n2009 living allowance survey, appropriately supported the Volunteer living allowance\n\x0cAPPENDIX C\nincrease. We found the market basket survey to be inadequate, for the numerous reasons\ndetailed in our finding, and it did not validate the Volunteer survey results. Also, as\npointed out in the finding, a market basket survey was not performed in 2008.\n\nWhile management concurred with recommendation D.1.3, we take exception to\nmanagement\xe2\x80\x99s accompanying statement that \xe2\x80\x9cThe AO will review inventory against\nreceiving reports and requisition forms as necessary.\xe2\x80\x9d Peace Corps Manual policy, and\nour recommendation, is explicit in requiring reconciliations by the administrative officer\n\xe2\x80\x9cat least once a quarter.\xe2\x80\x9d In our opinion, strict adherence to agency policy is essential to\nensure that the deficiencies noted in property inventory do not recur.\n\nWhile management concurred with recommendation F.1.2, which relates to the\nmiscalculation of PSC contracts for 2009 and 2010, we take exception to management\xe2\x80\x99s\nrationalization that \xe2\x80\x9cGAO standards acknowledge that internal control provides\nreasonable, not absolute, assurance.\xe2\x80\x9d In our opinion, it is essential that the administrative\nofficer perform adequate and effective review and oversight to ensure that PSC contracts\nare accurate in all respects before they are signed by the country director and provided to\nstaff.\n\nIn their response, management described actions they are taking or intend to take to\naddress the issues that prompted each of our recommendations. We wish to note that in\nclosing recommendations, we are not certifying that the region or post has taken these\nactions nor that we have reviewed their effect. Certifying compliance and verifying\neffectiveness are management\xe2\x80\x99s responsibilities. However, when we feel it is warranted,\nwe may conduct a follow-up review to confirm that action has been taken and to evaluate\nthe impact.\n\x0cAPPENDIX D\n\n AUDIT COMPLETION AND OIG CONTACT\n\nAUDIT COMPLETION\nActing Assistant Inspector General for Audit Steven Kaffen performed the audit of Peace\nCorps/Kenya.\n\n\nOIG CONTACT\nIf you wish to comment on the quality or usefulness of this report to help us strengthen\nour product, please email Steven Kaffen, Acting Assistant Inspector General for Audit, at\nskaffen@peacecorps.gov, or call him at 202.692.2905.\n\x0c REPORT FRAUD, WASTE, ABUSE,\n AND MISMANAGEMENT\n\nFraud, waste, abuse, and mismanagement in government affect\neveryone from Peace Corps Volunteers to agency employees to the\ngeneral public. We actively solicit allegations of inefficient and\nwasteful practices, fraud, abuse, and mismanagement related to\nPeace Corps operations domestically or abroad. You can report\nallegations to us in several ways, and you may remain anonymous.\n\n\n\n\nMail: Peace Corps\n Office of Inspector General\n P.O. Box 57129\n Washington, DC 20037-7129\n\nPhone: 24-Hour Toll-Free: 800.233.5874\n Washington Metro Area: 202.692.2915\n\n\nFax: 202.692.2901\n\nEmail: oig@peacecorps.gov\n\x0c'


type: legislation

jurisdiction: EU

text:
 EUROPSKA KOMISIJA
 Bruxelles, 31.5.2017.
 COM(2017) 269 final
 2017/0109(NLE)
 Prijedlog
 ODLUKE VIJEĆA
 o stajalištu koje treba zauzeti u ime Europske unije u Vijeću za pridruživanje EU-a i Republike Moldove u pogledu izmjena Priloga XXVI. Sporazumu o pridruživanju između Europske unije i Republike Moldove od 27. lipnja 2014.
 OBRAZLOŽENJE
 1.KONTEKST PRIJEDLOGA
 •Razlozi i ciljevi prijedloga
 Sporazum o pridruživanju između Europske unije i Europske zajednice za atomsku energiju i njihovih država članica, s jedne strane, i Republike Moldove, s druge strane, potpisan je 27. lipnja 2014. U Prilogu XXVI. tom Sporazumu navedeno je da Republika Moldova mora uskladiti svoj carinski zakonik s Uredbom Vijeća (EEZ) br. 2913/92 od 12. listopada 1992. o Carinskom zakoniku Zajednice (dalje u tekstu „Carinski zakonik Zajednice”).
 U vrijeme potpisivanja Sporazuma o pridruživanju u Europskoj uniji primjenjivao se Carinski zakonik Zajednice.
 Carinski zakonik Unije donesen je 9. listopada 2013. kao Uredba (EU) br. 952/2013; njezine materijalne odredbe počele su se primjenjivati u Europskoj uniji 1. svibnja 2016. te je time Carinski zakonik Zajednice stavljen izvan snage.
 Cilj Priloga XXVI. bio je osiguravanje usklađenosti Carinskog zakonika Republike Moldove s važećim propisima u Europskoj uniji. Zbog mjestimičnih razlika između odredaba Carinskog zakonika Zajednice i njegova nasljednika taj se cilj može postići samo ako Republika Moldova usklađuje svoj carinski zakonik s potonjim.
 Stoga je na sastanku Carinskog pododbora EU-a i Republike Moldove 6. listopada 2016. dogovoreno da se ažuriraju upućivanja na carinske propise koji se primjenjuju u Europskoj uniji. Osim toga, dogovoreno je da te promjene ne utječu na rok za usklađivanje utvrđen u Prilogu XXVI. Sporazumu o pridruživanju.
 •Dosljednost s postojećim odredbama politike u određenom području
 Najvažniji je cilj predloženih izmjena uspostaviti pravnu sigurnost u pogledu orijentacije usklađivanja koje Republika Moldova mora provoditi u skladu sa Sporazumom o pridruživanju. Tim izmjenama uspostavit će se dosljednost postojećih odredaba politike u području carinske suradnje EU-a i Republike Moldove.
 •Dosljednost u odnosu na druge politike Unije
 Nije primjenjivo.
 2.PRAVNA OSNOVA, SUPSIDIJARNOST I PROPORCIONALNOST
 •Pravna osnova
 Člankom 436. stavkom 3. Sporazuma o pridruživanju između EU-a i Republike Moldove utvrđeno je da Vijeće za pridruživanje ima ovlast za donošenje izmjena priloga Sporazumu o pridruživanju.
 Članak 207. i članak 218. stavak 9. UFEU-a.
 •Supsidijarnost (za neisključivu nadležnost)
 Prijedlog je u isključivoj nadležnosti Europske unije. Stoga se načelo supsidijarnosti ne primjenjuje.
 •Proporcionalnost
 Prijedlogom se ne prelaze okviri onoga što je potrebno ili primjereno radi ostvarivanja očekivanih ishoda.
 3.UTJECAJ NA PRORAČUN
 Prijedlogom se ne utječe na proračun Europske unije.
 2017/0109 (NLE)
 Prijedlog
 ODLUKE VIJEĆA
 o stajalištu koje treba zauzeti u ime Europske unije u Vijeću za pridruživanje EU-a i Republike Moldove u pogledu izmjena Priloga XXVI. Sporazumu o pridruživanju između Europske unije i Republike Moldove od 27. lipnja 2014.
 VIJEĆE EUROPSKE UNIJE,
 uzimajući u obzir Ugovor o funkcioniranju Europske unije, a posebno njegov članak 207. i članak 218. stavak 9.,
 uzimajući u obzir Uredbu (EU) br. 952/2013 o Carinskom zakoniku Unije;
 uzimajući u obzir Sporazum o pridruživanju između Europske unije i Europske zajednice za atomsku energiju i njihovih država članica, s jedne strane, i Republike Moldove, s druge strane, od 27. lipnja 2014., a posebno njegov članak 436. stavak 3.,
 uzimajući u obzir zaključke sa sastanka Carinskog pododbora Europske unije i Republike Moldove održanog 6. listopada 2016.,
 uzimajući u obzir prijedlog Europske komisije,
 budući da:
 (1)Sporazum o pridruživanju između Europske unije i Europske zajednice za atomsku energiju i njihovih država članica, s jedne strane, i Republike Moldove, s druge strane, potpisan je 27. lipnja 2014.
 (2)Člankom 201. Sporazuma o pridruživanju predviđa se obveza postupnog usklađivanja s carinskim zakonodavstvom Unije i određenim međunarodnim pravom, kako je utvrđeno u Prilogu XXVI. Sporazumu.
 (3)U Prilogu XXVI. tom Sporazumu navedeno je da Republika Moldova mora uskladiti svoj carinski zakonik s Uredbom Vijeća (EEZ) br. 2913/92 od 12. listopada 1992. o Carinskom zakoniku Zajednice.
 (4)Uredba (EEZ) br. 2913/92 stavljena je izvan snage te se od 1. svibnja 2016. u Europskoj uniji primjenjuju materijalne odredbe Uredbe (EU) br. 952/2013 o Carinskom zakoniku Unije.
 (5)Na sastanku Carinskog pododbora Europske unije i Republike Moldove održanom 6. listopada 2016. zaključeno je da bi stoga Prilog XXVI. Sporazumu trebalo na odgovarajući način izmijeniti,
 DONIJELO JE OVU ODLUKU:
 Članak 1.
 1. Stajalište koje treba zauzeti u ime Europske unije u Vijeću za pridruživanje EU-a i Republike Moldove u pogledu izmjena Priloga XXVI. Sporazumu o pridruživanju temelji se na nacrtu odluke priloženom ovoj Odluci.
 2. Predstavnici Unije u Vijeću za pridruživanje EU-a i Republike Moldove mogu se složiti s manjim tehničkim ispravcima nacrta odluke iz stavka 1. bez daljnje odluke Vijeća.
 Članak 2.
 Ova Odluka stupa na snagu sljedećeg dana od dana objave u Službenom listu Europske unije.
 Sastavljeno u Bruxellesu
 Za Vijeće
 Predsjednik
 ---documentbreak---
 EUROPSKA KOMISIJA
 Bruxelles, 31.5.2017.
 COM(2017) 269 final
 PRILOG
 Prijedlogu odluke Vijeća
 o stajalištu koje treba zauzeti u ime Europske unije u Vijeću za pridruživanje EU-a i Republike Moldove u pogledu izmjena Priloga XXVI. Sporazumu o pridruživanju između Europske unije i Republike Moldove od 27. lipnja 2014.
 ODLUKA br. x/2017 VIJEĆA ZA PRIDRUŽIVANJE EUROPSKE UNIJE I REPUBLIKE MOLDOVE
 od X. XXXXXX 2017.
 u pogledu izmjena Priloga XXVI. Sporazumu o pridruživanju između Europske unije i Republike Moldove od 27. lipnja 2014.
 VIJEĆE ZA PRIDRUŽIVANJE EUROPSKE UNIJE I REPUBLIKE MOLDOVE,
 uzimajući u obzir Sporazum o pridruživanju između Europske unije i Europske zajednice za atomsku energiju i njihovih država članica, s jedne strane, i Republike Moldove, s druge strane, a posebno njegov članak 436. stavak 3.,
 budući da:
 (1)Sporazum o pridruživanju između Europske unije i Europske zajednice za atomsku energiju i njihovih država članica, s jedne strane, i Republike Moldove, s druge strane, potpisan je 27. lipnja 2014.
 (2)Člankom 201. Sporazuma o pridruživanju predviđa se obveza postupnog usklađivanja s carinskim zakonodavstvom Unije i određenim međunarodnim pravom kako je utvrđeno u Prilogu XXVI. Sporazumu.
 (3)U Prilogu XXVI. tom Sporazumu navedeno je da Republika Moldova mora uskladiti svoj carinski zakonik s Uredbom Vijeća (EEZ) br. 2913/92 od 12. listopada 1992. o Carinskom zakoniku Zajednice.
 (4)Uredba (EEZ) br. 2913/92 stavljena je izvan snage te se od 1. svibnja 2016. u Europskoj uniji primjenjuju materijalne odredbe Uredbe (EU) br. 952/2013 o Carinskom zakoniku Unije.
 (5)Na sastanku Carinskog pododbora Europske unije i Republike Moldove održanom 6. listopada 2016. zaključeno je da bi stoga Prilog XXVI. Sporazumu trebalo na odgovarajući način izmijeniti,
 ODLUČILO JE:
 Članak 1.
 Prilog XXVI. Sporazumu o pridruživanju između EU-a i Republike Moldove od 27. lipnja 2014. mijenja se kako je utvrđeno u Prilogu I. ovoj Odluci.
 Članak 2.
 Ova Odluka stupa na snagu na dan donošenja.
 Sastavljeno u Bruxellesu X. XXXX 2017.
 Za Vijeće za pridruživanje
 PRILOG
 Prvi odjeljak Priloga XXVI. Sporazumu o pridruživanju između EU-a i Republike Moldove od 27. lipnja 2014. mijenja se kako slijedi:
 upućivanje „Uredba Vijeća (EEZ) br. 2913/92 od 12. listopada 1992. o Carinskom zakoniku Zajednice” zamjenjuje se upućivanjem „Uredba (EU) br. 952/2013 o Carinskom zakoniku Unije”.


text:
 4.5.2020
 IT
 Gazzetta ufficiale dell’Unione europea
 L 140/34
 REGOLAMENTO DI ESECUZIONE (UE) 2020/598 DELLA COMMISSIONE
 del 30 aprile 2020
 relativo alla concessione di aiuti all’ammasso privato di latte scremato in polvere e alla fissazione anticipata dell’importo dell’aiuto
 LA COMMISSIONE EUROPEA,
 visto il trattato sul funzionamento dell’Unione europea,
 visto il regolamento (UE) n. 1308/2013 del Parlamento europeo e del Consiglio, del 17 dicembre 2013, recante organizzazione comune dei mercati dei prodotti agricoli e che abroga i regolamenti (CEE) n. 922/72, (CEE) n. 234/79, (CE) n. 1037/2001 e (CE) n. 1234/2007 del Consiglio (1), in particolare l’articolo 18, paragrafo 2,
 visto il regolamento (UE) n. 1370/2013 del Consiglio, del 16 dicembre 2013, recante misure per la fissazione di determinati aiuti e restituzioni connessi all’organizzazione comune dei mercati dei prodotti agricoli (2), in particolare l’articolo 4, paragrafo 2, lettera b),
 visto il regolamento (UE) n. 1306/2013 del Parlamento europeo e del Consiglio, del 17 dicembre 2013, sul finanziamento, sulla gestione e sul monitoraggio della politica agricola comune e che abroga i regolamenti del Consiglio (CEE) n. 352/78, (CE) n. 165/94, (CE) n. 2799/98, (CE) n. 814/2000, (CE) n. 1290/2005 e (CE) n. 485/2008 (3), in particolare l’articolo 62, paragrafo 2, lettera b),
 considerando quanto segue:
 (1)
 A causa dell’attuale pandemia di Covid-19 e delle forti restrizioni alla circolazione imposte negli Stati membri si è registrato un calo della domanda di determinati prodotti nel settore del latte e dei prodotti lattiero-caseari. La diffusione della malattia e le misure in atto limitano la disponibilità di manodopera, compromettendo in particolare le fasi di produzione, raccolta e trasformazione del latte. La chiusura obbligatoria di negozi, mercati all’aperto, ristoranti e altri esercizi ricettivi ha inoltre interrotto le attività del settore alberghiero e della ristorazione, il che ha comportato cambiamenti significativi nei modelli della domanda di latte e prodotti lattiero-caseari. Il settore alberghiero e della ristorazione rappresenta generalmente tra il 10 e il 20 % circa, a seconda del prodotto, del consumo di latte e di prodotti lattiero-caseari dell’Unione. Inoltre gli acquirenti nell’Unione e sul mercato mondiale stanno annullando alcuni contratti e ritardano la conclusione di nuovi contratti in previsione di un ulteriore calo dei prezzi.
 (2)
 Di conseguenza, la trasformazione dei quantitativi di latte crudo è in parte dirottata verso prodotti sfusi, stoccabili e a lunga conservazione caratterizzati da una minore intensità di manodopera, come il latte scremato in polvere e il burro, in quantità superiori alla consueta domanda del mercato.
 (3)
 Al fine di ridurre lo squilibrio tra offerta e domanda che ne è risultato, è opportuno concedere aiuti all’ammasso privato di latte scremato in polvere.
 (4)
 Il regolamento delegato (UE) 2016/1238 della Commissione (4) e il regolamento di esecuzione (UE) 2016/1240 della Commissione (5) stabiliscono le modalità di applicazione dell’aiuto all’ammasso privato. Salvo disposizioni contrarie previste dal presente regolamento, le disposizioni del regolamento delegato (UE) 2016/1238 e del regolamento di esecuzione (UE) 2016/1240 dovrebbero applicarsi all’aiuto all’ammasso privato di latte scremato in polvere.
 (5)
 È opportuno fissare in anticipo l’importo dell’aiuto così da consentire un sistema operativo rapido e flessibile. A norma dell’articolo 4 del regolamento (UE) n. 1370/2013, l’importo dell’aiuto all’ammasso privato fissato anticipatamente dovrebbe essere stabilito in base alle spese di ammasso e ad altri elementi di mercato pertinenti. È opportuno stabilire un aiuto per le spese fisse di ammasso per l’entrata e l’uscita dei prodotti in questione e un aiuto per le spese giornaliere di deposito in magazzino e di finanziamento.
 (6)
 A fini di efficienza amministrativa e semplificazione, è opportuno che le domande riguardino solo il latte scremato in polvere già all’ammasso e non dovrebbe essere chiesta una cauzione. In tale contesto, è opportuno fissare il periodo di ammasso.
 (7)
 A fini di efficienza amministrativa e semplificazione, è opportuno fissare il quantitativo minimo di prodotti che devono formare oggetto di ciascuna domanda.
 (8)
 Le misure messe in atto per contrastare la pandemia di Covid-19 potrebbero incidere sul rispetto dei requisiti per i controlli in loco relativi all’aiuto all’ammasso privato, di cui all’articolo 60 del regolamento di esecuzione (UE) 2016/1240. È opportuno concedere flessibilità agli Stati membri interessati da tali misure, prorogando il periodo di esecuzione dei controlli sull’entrata in ammasso o sostituendo gli stessi con altre prove pertinenti, e non richiedendo l’esecuzione di controlli senza preavviso. È pertanto opportuno derogare a talune disposizioni del regolamento di esecuzione (UE) 2016/1240 ai fini del presente regolamento.
 (9)
 Per avere un impatto immediato sul mercato e contribuire a stabilizzare i prezzi, il presente regolamento dovrebbe entrare in vigore il giorno successivo alla pubblicazione nella Gazzetta ufficiale dell’Unione europea.
 (10)
 Le misure di cui al presente regolamento sono conformi al parere del comitato per l’organizzazione comune dei mercati agricoli,
 HA ADOTTATO IL PRESENTE REGOLAMENTO:
 Articolo 1
 Oggetto e ambito di applicazione
 1. Il presente regolamento istituisce un aiuto all’ammasso privato di latte scremato in polvere, di cui all’articolo 17, primo comma, lettera g), del regolamento (UE) n. 1308/2013 (in appresso «l’aiuto»).
 2. Salvo disposizioni contrarie previste dal presente regolamento, si applicano il regolamento delegato (UE) 2016/1238 e il regolamento di esecuzione (UE) 2016/1240.
 Articolo 2
 Prodotti ammissibili
 Per poter beneficiare dell’aiuto, il latte scremato in polvere deve essere di qualità sana, leale e mercantile e di origine dell’Unione. Il prodotto deve soddisfare i requisiti di cui alla sezione VI dell’allegato VI del regolamento delegato (UE) 2016/1238.
 Articolo 3
 Presentazione e ammissibilità delle domande
 1. Le domande di aiuto possono essere presentate a decorrere dal 7 maggio 2020. Il termine ultimo per la presentazione delle domande è il 30 giugno 2020.
 2. Le domande devono riguardare prodotti che sono già stati conferiti all’ammasso.
 3. Il quantitativo minimo per domanda è di 10 tonnellate.
 Articolo 4
 Importo dell’aiuto e periodo di ammasso
 1. L’importo dell’aiuto è fissato come segue
 a)
 5,11 EUR per tonnellata immagazzinata, per le spese fisse di magazzinaggio,
 b)
 0,13 EUR per tonnellata e per giorno di ammasso contrattuale.
 2. L’ammasso contrattuale termina il giorno che precede lo svincolo dall’ammasso.
 3. L’aiuto può essere concesso solo se il periodo di ammasso contrattuale è compreso tra 90 e 180 giorni.
 Articolo 5
 Controlli
 1. In deroga all’articolo 60, paragrafi 1 e 2, del regolamento di esecuzione (UE) 2016/1240, quando, a causa delle misure messe in atto per contrastare la pandemia di Covid-19 (in appresso «le misure»), l’organismo pagatore non è in grado di effettuare a tempo debito i controlli di cui all’articolo 60, paragrafi 1 e 2, del suddetto regolamento, lo Stato membro interessato può:
 a)
 prorogare il periodo previsto dall’articolo 60, paragrafo 1, primo comma, per effettuare tali controlli fino a 30 giorni dopo la fine delle misure; o
 b)
 sostituire tali controlli, durante il periodo di applicazione delle misure, con altre prove pertinenti, ad esempio fotografie geolocalizzate o altre prove in formato elettronico.
 2. In deroga all’articolo 60, paragrafo 3, primo comma, del regolamento di esecuzione (UE) 2016/1240, quando, a causa delle misure, l’organismo pagatore non è in grado di effettuare i controlli in loco senza preavviso, tale organismo non è tenuto a svolgere controlli senza preavviso nel periodo di attuazione delle misure.
 Articolo 6
 Entrata in vigore
 Il presente regolamento entra in vigore il giorno successivo alla pubblicazione nella Gazzetta ufficiale dell’Unione europea.
 Il presente regolamento è obbligatorio in tutti i suoi elementi e direttamente applicabile in ciascuno degli Stati membri.
 Fatto a Bruxelles, il 30 aprile 2020
 Per la Commissione
 La presidente
 Ursula VON DER LEYEN
 (1) GU L 347 del 20.12.2013, pag. 671.
 (2) GU L 346 del 20.12.2013, pag. 12.
 (3) GU L 347 del 20.12.2013, pag. 549.
 (4) Regolamento delegato (UE) 2016/1238 della Commissione, del 18 maggio 2016, che integra il regolamento (UE) n. 1308/2013 del Parlamento europeo e del Consiglio per quanto riguarda l'intervento pubblico e l'aiuto all'ammasso privato (GU L 206 del 30.7.2016, pag. 15).
 (5) Regolamento di esecuzione (UE) 2016/1240 della Commissione, del 18 maggio 2016, recante modalità di applicazione del regolamento (UE) n. 1308/2013 del Parlamento europeo e del Consiglio per quanto riguarda l'intervento pubblico e l'aiuto all'ammasso privato (GU L 206 del 30.7.2016, pag. 71).