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The independent auditors issued an unmodified opinion, while the management letters address internal control, compliance, and operational matters. The letters state the findings do not constitute a material weakness or significant deficiency. The document highlights needed strengthening of purchase cardholder account statement review, reconciliation, supporting documentation responsiveness, and timely monitoring, to reduce unauthorized-charge and delayed dispute risks.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/fy21-usaid-gmra-audit-management-letter-final/280778/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/fy21-usaid-gmra-audit-management-letter-final/280778.png","ImageObject",442,249,{"name":88,"@type":89},"Paura","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-21","2026-09-16",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",8,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What is the purpose of the December 17, 2021 memorandum?","Question",{"text":109,"@type":110},"It transmits the management letters related to USAID’s fiscal years 2021-2020 financial statements audit to the Chief Financial Officer and other recipients.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"Did the auditors’ opinion change based on the management letters?",{"text":114,"@type":110},"No. The auditors issued an unmodified opinion on USAID’s financial statements, and the management-letter matters were not considered a material weakness or significant deficiency.",{"name":116,"@type":107,"acceptedAnswer":117},"What control area is identified for strengthening in the management letter?",{"text":118,"@type":110},"Controls over timely review and reconciliation of purchase cardholders’ statement of accounts, including ensuring reconciliation of e-statements, timely monitoring, and responsiveness for supporting documentation.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},280778,1790230725,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":136,"language":137,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":61,"update_tm":141,"read_time":142},13056712833777,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","MEMORANDUM  \nDATE: December 17, 2021  \nTO: USAID, Chief Financial Officer, Reginald W. Mitchell  \nFROM: Deputy Assistant Inspector General for Audit, Alvin A. Brown /s/  \nSUBJECT: Transmittal of the Management Letters for USAID’s Fiscal Years 2021-2020 Financial Statements Audit Report (0-000-22-005-C)  \nOn November 12, 2021, we transmitted the financial statement audit report performed by the independent public accounting firm of GKA P.C. Certified Public Accountants and Management Consultants (GKA) . The auditors issued an unmodified opinion on USAID’s fiscal years (FY) 2021-2020 financial statements.  \nWhen performing an audit of an agency’s financial statements, auditors may identify certain matters involving internal controls that do not rise to a level of significance to be reported in the independent auditors’opinion report; instead these matters are communicated in a management letter. We have attached to this memorandum a copy of the two FY 2021-2020 management letters dated December 1, 2021, which report on such matters.  \nThese letters do not affect the auditors’unmodified opinion on the financial statements. GKA is responsible for the enclosed letters and the conclusions expressed in them.  \nWe appreciate the assistance provided to our staff and the audit firm’s employees during the engagement.  \nUSAID Office of Inspector General Washington, DC  \n[oig.usaid.gov](oig.usaid.gov)  \nCertified Public Accountants & Consultants  \n1920 L Street, NW, Suite 425 Washington, DC 20036  \nTel: 202-857-1777  \n[www.gkacpa.com](www.gkacpa.com)  \nU.S. AGENCY FOR INTERNATIONAL DEVELOPMENT  \nMANAGEMENT LETTER  \nFISCAL YEAR 2021  \nDecember 1, 2021  \nMember of the American Institute of Certified Public Accountants  \nChief Financial Officer and Inspector General  \nU.S. Agency for International Development Washington, D.C.  \nWe have audited the consolidated financial statements of U.S. Agency for International Development (USAID), which comprise the consolidated balance sheet as of September 30, 2021 and 2020 and the related consolidated statement of net cost, consolidated statement of changes in net position, and combined statement of budgetary resources for the year then ended, and the related notes to the financial statements (hereinafter referred to as the “consolidated financial statements”), and have issued an unmodified opinion thereon dated November 8, 2021. In planning and performing our audit of the financial statements of USAID, we considered its internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control. We have not considered the internal control since the date of our report.  \nDuring our audit, we noted certain matters involving the internal control over financial reporting, compliance and other operational matters that are presented in this letter for your consideration. We do not consider these matters to be a material weakness or significant deficiency. The comments have been discussed with the appropriate members of USAID Management and are intended to improve the internal control over financial reporting or result in other operational efficiencies.  \nWe appreciate the cooperation and courtesies extended to us. We will be pleased to meet with you or your staff at your convenience to furnish any additional information.  \nDecember 1, 2021  \n1. The controls over timely review and reconciliation of purchase cardholders’statement of accounts need to be strengthened.  \nWe tested a sample of 45 purchase cards holders as of June 30, 2021 and noted the following:  \na. One purchase card holder did not review and reconcile the monthly e-statement of accounts. The card holder is responsible for comparing the e-statement to their buying log and supporting documentation for each transaction. This led to multiple unauthorized charges that the cardholder was not aware of.  \nb. Additionall","cbCaieGjHnDQnlyJ","https://ap.wps.com/l/cbCaieGjHnDQnlyJ","pdf",576587,26,"English","# Memorandum\n## Transmittal and purpose of management letters\n# Management Letter - Fiscal Year 2021\n## Audit scope and unmodified opinion\n## Internal control and related matters for consideration\n## Findings: purchase card controls and reconciliation\n## References to USAID ADS guidance","[{\"question\":\"What is the purpose of the December 17, 2021 memorandum?\",\"answer\":\"It transmits the management letters related to USAID’s fiscal years 2021-2020 financial statements audit to the Chief Financial Officer and other recipients.\"},{\"question\":\"Did the auditors’ opinion change based on the management letters?\",\"answer\":\"No. The auditors issued an unmodified opinion on USAID’s financial statements, and the management-letter matters were not considered a material weakness or significant deficiency.\"},{\"question\":\"What control area is identified for strengthening in the management letter?\",\"answer\":\"Controls over timely review and reconciliation of purchase cardholders’ statement of accounts, including ensuring reconciliation of e-statements, timely monitoring, and responsiveness for supporting documentation.\"}]","FY21 USAID GMRA Audit Management Letter - FINAL | PDF",1789556928,9]