Peace Corps Vanuatu Audit Report Final 2015

Embed Size (px)

Citation preview

  • 8/20/2019 Peace Corps Vanuatu Audit Report Final 2015

    1/29

     

    Qm6 Cnrrkb Lbss`br-Ynab`bt, Akrbctmr

    Irkne Yk`by, Nctked Ybdkmen ̀ AkrbctmrNeeb Ludlbs, Nctked Clkbj Cmhp`knecb Mjjkcbr

    Jrmh6  Ontly N. Iu`̀br, Kespbctmr Dbebrn`

    Antb6 Sbptbhibr 9;, 97>2

    Suifbct6  Jken` Ybpmrt me tlb Nuakt mj Wbncb Cmrps/Zneuntu (KD->2-7:-N)

    Qrneshkttba jmr ymur kejmrhntkme ks mur Jken` Ybpmrt me tlb Nuakt mj Wbncb Cmrps/Zneuntu.

    Hnendbhbet cmecurrba wktl n`` bkdlt rbcmhhbeantkmes. N`` bkdlt rbcmhhbeantkmes wk`` rbhnkempbe pbeaked cmejkrhntkme jrmh tlb clkbj cmhp k̀necb mjjkcbr tlnt tlb amcuhbetntkme kabetkjkba

    ke hnendbhbet‛s rbspmesb lns ibbe rbcbkvba. Ke kts rbspmesb, hnendbhbet abscrkiba nctkmes kt kstnoked mr ketbeas tm tnob tm naarbss tlb kssubs tlnt prmhptba bncl mj mur rbcmhhbeantkmes. Tbwksl tm emtb tlnt ke c`msked rbcmhhbeantkmes, wb nrb emt cbrtkjyked tlnt tlb ndbecy lns tnobe

    tlbsb nctkmes mr tlnt wb lnvb rbvkbwba tlbkr bjjbct. Cbrtkjyked cmhp`knecb nea vbrkjykedbjjbctkvbebss nrb hnendbhbet‛s rbspmeskik`ktkbs.

    Mur cmhhbets, wlkcl nrb ke tlb rbpmrt ns Nppbeakx J, naarbss tlbsb hnttbrs. W`bnsb rbspmeawktl amcuhbetntkme tm c`msb tlb rbhnkeked mpbe rbcmhhbeantkme wktlke ;7 anys mj rbcbkpt mj

    tlks hbhmrneauh.

    [mu hny naarbss qubstkmes rbdnraked jm` m̀w-up mr amcuhbetntkme tm Nsskstnet Kespbctmr Dbebrn`jmr Nuakt Fuay @bmelnrat nt 979.:;9.9;>1 mr tm @bna Nuaktmr Sebln` Enenvntk nt 979.:;9.9;9;.W`bnsb nccbpt mur tlneos jmr ymur cmmpbrntkme nea nsskstnecb ke mur rbvkbw.

    cc6 @nurn Clnhibrs, Clkbj mj Stnjj

    @yzz Mduewm, Tlktb Lmusb @knksmeYuay Hblrinek, Dbebrn` Cmuesb`Obe [nhnslktn, Nctked Nssmckntb Akrbctmr, D`min` Mpbrntkmes

    Dmezn`m Hm`ken Vbdnrrn, Clkbj Nahkekstrntkvb Mjjkcbr, Ketbr-Nhbrkcn nea tlb WnckjkcMpbrntkmesFmb Lbpp, Clkbj Jkeneckn` Mjjkcbr

    Qmekn Tb` m̀es, Nssmckntb Akrbctmr, Mjjkcb mj Strntbdkc WnrtebrslkpsDnrry Stneibrry, Abputy Nssmckntb Akrbctmr, Hnendbhbet

    Wnu` Slbn, Abputy Clkbj Jkeneckn` MjjkcbrWnu` Fued, Nssmckntb Akrbctmr, Mjjkcb mj Lbn`tl SbrvkcbsJrneckscm Ybkemsm, Clkbj Kejmrhntkme Mjjkcbr

    Abvke Hbrbaktl, Clkbj Nahkekstrntkvb Mjjkcbr, Mjjkcb Lbn`tl SbrvkcbsImi Irndnezn, Akrbctmr mj D`min` Nccmuets Wnyni`b

    Mjjkcb mj Kespbctmr Dbebrn`Mjjkcb  Lmt`keb 979.:;9.9;77  979.:;9.9;>2 

  • 8/20/2019 Peace Corps Vanuatu Audit Report Final 2015

    2/29

     

    Clrks @bn ,̀ Akrbctmr mj Hnendbhbet nea Mpbrntkmes, Wbncb Cmrps/ZneuntuFmslun M‛Ameeb` ,̀ Ybdkmen` Sbcurkty Navksmr, KNW Mpbrntkmes

    Snh Qny`mr, Iuadbt MjjkcbrWntrkco Clmqubttb, Akrbctmr mj Keemvntkme

    Obktl Lmean, Cmuetry Akrbctmr, Zneuntu

    Hkclnb` Shktl, Cmhp`knecb Spbckn`kstZneuntu Abso

    KDKDClrme

  • 8/20/2019 Peace Corps Vanuatu Audit Report Final 2015

    3/29

    WBNCB CMYWS

    Mjcb mj  Kespbctmr Dbebrn`

    Jken` Nuakt Ybpmrt

    Wbncb Cmrps/Zneuntu

    KD->2-7:-N

    Sbptbhibr, 97>2

    WC/Zneuntu vm`uetbbr nea lbr cmuetbrpnrt prbsbet nt n wmroslmp jmr lbntlcnrb prmvkabrs.

  • 8/20/2019 Peace Corps Vanuatu Audit Report Final 2015

    4/29

     

    Wrb`khkenry Nuakt Ybpmrt6 Wbncb Cmrps/Zneuntu k 

    B\BCRQKZB SRHHNY[

    INCODYMREA 

    Qlb Mjjkcb mj Kespbctmr Dbebrn` (MKD) cmeauctba ne nuakt mj Wbncb Cmrps/Zneuntu (lbrbnjtbr

    rbjbrrba tm ns ‐tlb pmst‘) jrmh  Fneunry 9: tm Jbirunry :, 97>2. Tb prbvkmus`y pbrjmrhba njm` m̀w-up nuakt Sbptbhibr 1 pmst spbeaked6$9.3 hk``kme

    • Nvbrndb rbdkmen` mvbrlbna6 $3

  • 8/20/2019 Peace Corps Vanuatu Audit Report Final 2015

    5/29

     

    QNI@B MJ CMEQBEQS 

    B\BCRQKZB SRHHNY[ .................................................................................................................... k 

    INCODYMREA ..................................................................................................................................> 

    NRAKQ YBSR@QS ...............................................................................................................................> 

    W BYSMEN@ S  BYZKCBS C MEQYNCQMYS  .................................................................................................................. > 

     @ BNSBS  ............................................................................................................................................................. 9 

     I K@@S MJ C M@@BCQKME  ...................................................................................................................................... 3 

     NCCBSS QM J  KENECKN@ S [SQBHS  ......................................................................................................................... 1 

    S  BCRYKQ[ DRNYA C MEQYNCQ  ............................................................................................................................ 2 

    Z  N@RB N AABA Q  N\  ........................................................................................................................................... : 

    WMSKQKZB M ISBYZNQKME 6  H  BAKCN@ K  EZBEQMY[  .................................................................................................. 4 

    @KSQ MJ YBCMHHBEANQKMES .........................................................................................................> 

    NWWBEAK\ C6 CYKQBYKN RSBA QM SRWWMYQ KSSRBS KE QLB YBWMYQ ...........................................>9 

    NWWBEAK\ A6 ^RBSQKMEBA CMSQS NEA JREAS QM IB WRQ QM IBQQBY RSB ...............................>1 

    NWWBEAK\ B6 NDBEC[‛S YBSWMESB QM QLB WYB@KHKENY[ YBWMYQ ..........................................>2 

    NWWBEAK\ J6 MKD CMHHBEQS .....................................................................................................99 

    NWWBEAK\ D6 NRAKQ CMHW@BQKME NEA MKD CMEQNCQ .............................................................93 

  • 8/20/2019 Peace Corps Vanuatu Audit Report Final 2015

    6/29

     

    Wrb`khkenry Nuakt Ybpmrt6 Wbncb Cmrps/Zneuntu > 

    INCODYMREA 

    Tb cmeauctba ne nuakt mj tlb pmst jrmh Fneunry 9: tm Jbirunry :, 97>2. Tb prbvkmus`y

     pbrjmrhba ne nuakt ke 977;;7. Nt tlb tkhb mj mur nuakt, 2; Zm ùetbbrs wbrb wmroked ke baucntkmenea lbn`tl prmfbct sbctmrs. Qlb pmst lna tlrbb R.S. akrbct lkrbs, twm jmrbkde sbrvkcb entkmen s̀, nea

    >; ju`̀-t khb WSCs. Qlb pmst‛s J[ 97>1 spbeaked wns npprmxkhntb`y $9.3 hk̀ `kme. Ke naaktkme, ntlbnaqunrtbrs, tlb Ketbr-Nhbrkcn nea tlb Wnckjkc (KNW) rbdkme kecurrba ne nvbrndb mjnpprmxkhntb`y $3 

    Cyc`meb Wnh puhhb`ba Zneuntu ibtwbbe Hnrcl >3 nea >1, 97>2, cnusked rmudl sbns, tmrrbetkn`

    rnkejn``, j`mmaked, `neas`kabs, nea lkdl wkeas. Qlb Zneuntu Hbtbmrm`mdkcn` Sbrvkcb bstkhntbawkeas nt tlb cbetbr mj tlb stmrh rbnclba ne bstkhntba >22 hk̀bs ne lmur. Kt wns cmeskabrba tm ib

    tlb wmrst stmrh skecb Cyc`meb Rhn ke >;2, nea :2 Zm`uetbbrs nea trnkebbs rbtureba tm Zneuntu.

    Mur mvbrn`` mifbctkvb ke nuaktked mvbrsbns pmsts ks tm abtbrhkeb wlbtlbr tlb jkeneckn` neanahkekstrntkvb mpbrntkmes nrb juectkmeked bjjbctkvb`y nea ke cmhp k̀necb wktl Wbncb Cmrps pm k̀ckbs nea jbabrn` rbdùntkmes aurked tlb pbrkma ueabr nuakt. Nppbeakx N prmvkabs n ju`̀

    abscrkptkme mj mur nuakt mifbctkvb, scmpb, nea hbtlmam`mdy.

    NRAKQ YBSR@QS  W BYSMEN@ S BYZKCBSC MEQYNCQMYS 

    Qlb pmst aka emt hnketnke nabquntb suppmrt tm fustkjy cmhpbesntkme pnyhbets hnab tm WSCs insba me tlb euhibr mj jnhk`y hbhibrs nea b`kdki`b clk`arbe.

    Qlb pmst aka emt hnketnke nabquntb amcuhbetntkme tm suppmrt WSCs‛ b`kdkik`kty tm rbcbkvbcmhpbesntkme pnyhbets jmr tlbkr jnhk`y hbhibrs nea clk àrbe. Qlb m̀cn` cmhpbesntkme p`ne

     prmvkabs tlnt WSCs wk̀` ib cmhpbesntba jmr tlb cmst mj lbn t̀l cnrb up tm npprmxkhntb`y $377R.S. am`̀ nr bqukvn`bet (RSAB) pbr jnhk`y hbhibr neeun``y, nea rbcbkvb ne naaktkmen` clk à

    n` m̀wnecb mj npprmxkhntb`y $9> RSAB pbr pny pbrkma jmr up tm jmur clk̀arbe. Nccmraked tm tlb`mcn` WSC cmetrnct tbrhs, tlb pmst ks rbqukrba tm abtbrhkeb tlb euhibr mj b`kdki b̀ clk̀ arbe n WSC

    > Qlb ndbecy ambs emt abtbrhkeb n tmtn` cmst pbr pms t ibymea akrbct`y nttrkiutni`b pmst bxpbesbs, ns cbrtnke cmsts nrb

    cbetrn` ỳ iuadbtba nea hnendba iy lbnaqunrtbrs mjjkcbs kec`uaked tlb sn`nrkbs nea ibebjkts mj R.S. akrbct lkrbs. QlbWbncb Cmrps Mjjkcb mj Iuadbt nea Nen`ys ks prmvkaba tlb tmtn` cmst mj $1, wlkcl ks ne nvbrndb mj $3

  • 8/20/2019 Peace Corps Vanuatu Audit Report Final 2015

    7/29

     

    Wrb`khkenry Nuakt Ybpmrt6 Wbncb Cmrps/Zneuntu 9 

    lns wlbe tlb neeun` cmetrnct ks skdeba nea rbtnke n cmpy mj bncl b k̀dki`b abpbeabet‛s ikrtlcbrtkjkcntb.

    Aurked tlb rbvkbw mj tlb WSC cmetrncts, wb emtba tlnt tlb pmst aka emt lnvb ikrtl cbrtkjkcntbs tm

    suppmrt tlb clk̀a n` m̀wnecbs mr pmssbss ney mtlbr amcuhbetntkme tm prmvb abpbeabecy stntus.

    Tktlmut nabquntb suppmrtked amcuhbets, wb cmu à emt vbrkjy kj tlb pmst nccurntb`y cn`cu ǹtba tlblbn`tl cnrb nea clk à n` m̀wnecb. Aurked mur jkb`awmro, tlb pmst rbqubstba tlnt stnjj hbhibrs

     prmvkab tlb rbqukrba amcuhbetntkme.

    Tb rbcmhhbea6

    >.  Qlnt tlb akrbctmr mj hnendbhbet nea mpbrntkmes khp`bhbet n prmcbss tlnt

    besurbs kejmrhntkme rbdnraked tlb euhibr mj abpbeabet nea clk`a

    n``mwnecbs ks mitnkeba jrmh stnjj nea hnketnkeba ke tlb npprmprkntb jk`bs .

     @ BNSBS 

    Qlb pmst aka emt rbtnke suppmrtked amcuhbets jmr bktlbr hnrobt rbsbnrcl mr tlb cmhpbtktkvb

     ikaaked jmr `bnsbs.

    Aurked tlb rbvkbw mj tlb `bnsb cmetrncts, wb emtba tlnt tlb pmst aka emt rbtnke suppmrtked hnrobt

    rbsbnrcl amcuhbetntkme jmr ney mj kts `bnsbs. Jurtlbrhmrb, wb jmuea tlnt tlb pmst aka emt lnvbsb`bctkme hbhmrnean jmr twm Zm`uetbbr lmusked b̀nsbs, meb tmtn`ked $>7,477 nea tlb mtlbr$93,477 RSAB. Qlb pmst b̀nsbs spncb jmr tlb hnke mjjkcb nea rbskabecbs jmr tlb cmuetry akrbctmr

    (CA), akrbctmr mj hnendbhbet nea mpbrntkmes (AHM), nea akrbctmr mj prmdrnhhked nea trnkeked.Skecb J[ 97>7, tlb pmst pnka npprmxkhntb`y $;49,777 RSAB jmr b̀nsbs.

    Wbncb Cmrps Hneun` (HS) sbctkme 433, ‐@bnsbs,‘ abjkebs tlb rbqukrbhbets jmr tlb nwnra neanahkekstrntkme mj b̀nsbs tm hbbt Wbncb Cmrps ebbas mvbrsbns. Qlb Mvbrsbns Cmetrnctked

    Lneaimmo (MCL) prmvkabs jurtlbr abtnk` rbdnraked lmw tlmsb rbqukrbhbets slmu à ib hbt. MCLsbctkmes 3.9.> ‐Cmhpbtktkme,‘ nea 3.9.2, ‐Sb`bctkme Hbhm,‘ stntb tlnt tlb pmst slmùa cmeskabr n

    hkekhuh mj tlrbb prmpbrtkbs jmr n`` stneanra `bnsbs. Qlb prmcbss jmr sm`kcktked nea nwnrakedb̀nsbs rbqukrbs tlb pmst tm mitnke nea nen ỳzb ikas, nea amcuhbet tlb rbnsme jmr sb`bctked nspbckjkc prmpbrty ke tlb sb`bctkme hbhm. Qlb sb`bctkme hbhm bstni k̀slbs tlb jmueantkme nea

    amcuhbets tlb abckskme prmcbss. MCL sbctkme 3.4, ‐Cmetrnct Amcuhbetntkme,‘ stntbs tlnt tlb pmstslmu à hnketnke n`` amcuhbets hbetkmeba ke tlb Mvbrsbns @bnsb Jk̀ b Clbco k̀st. Qlb clbco`kst

    rbjbrbecba ke tlb MCL k̀sts ‐Hnrobt Ybsbnrcl Suppmrtked Amcuhbetntkme‘ ns n rbqukrbhbet jmrtlb sb`bctkme hbhm.

    Qlb pmst aka emt lnvb sb b̀ctkme hbhms ibcnusb tlb Mjjkcb mj Snjbty nea Sbcurkty bxprbssba neurdbet ebba jmr tlb pmst tm prmvkab snjb lmusked jmr Zm`uetbbrs. Cmhpmueaked tlks kssub, tlb

    stnjj wns emt nwnrb mj tlks rbqukrbhbet nea ebbas naaktkmen` trnkeked me nahkekstrntkvb prmcbssbs.Qlb twm bhbrdbecy `bnsbs ke qubstkme wbrb b̀t jmr ekeb hmetls.

    Qlb MCL lns fust rbcbet ỳ ibbe upantba wktl ‐Kestructkmes tm Mvbrsbns Cmetrnctked Mjjkcbrs keBhbrdbecy Cmetrnctked Sktuntkmes.‘ Qlbsb kestructkmes abjkeb ne bhbrdbecy cmetrnctked

  • 8/20/2019 Peace Corps Vanuatu Audit Report Final 2015

    8/29

     

    Wrb`khkenry Nuakt Ybpmrt6 Wbncb Cmrps/Zneuntu 3 

    sktuntkme ns bxkstked wlbe tlbrb ks wlbe tlbrb ks ne khhkebet tlrbnt tm `kjb, `khi, mr prmpbrty.Qlbsb kestructkmes stk`̀ rbqukrb, ns lnvb prbvkmus ktbrntkmes mj tlb MCL, tlnt tlb cmetrnctked

    mjjkcbr amcuhbet fustkjkcntkme mj mtlbr tlne ju`̀ nea mpbe cmhpbtktkme, ns wb`` ns cmhp b̀tb mtlbrstneanra cmetrnct amcuhbetntkme, sucl ns sb`bctkme hbhms. Jurtlbr, tlb bhbrdbecy cmetrnct

    slmu à me`y ib ke p ǹcb `med bemudl tm dbt n jù`y cmhpbtba cmetrnct ke p`ncb.

    Tb rbcmhhbea6

    9.  Qlnt tlb akrbctmr mj hnendbhbet nea mpbrntkmes besurbs tlnt n`` rbqukrba

    amcuhbetntkme, kec`uaked sb`bctkme hbhms nea fustkjkcntkmes jmr mtlbr tlneju`` nea mpbe cmhpbtktkme, nrb prbpnrba jmr cmetrncts, cmeskstbet wktl HS

    433 nea ke cmhp`knecb wktl tlb Mvbrsbns Cmetrnctked Lneaimmo.

     I K@@S MJ C M@@BCQKME  

    Qlb pmst aka emt lnvb nabquntb cmetrm`s mvbr vmkaked nea kssuked IMCs.

    Zmkaba IMCs. Qlb Mvbrsbns Jkeneckn` Hnendbhbet Lneaimmo 4.9.3, ‐Cnslkbr Zmka mj IMC,‘

    stntbs tlnt n IMC hny ib vmkaba kj kt lns ne kecmrrbct nhmuet, rbprbsbets n aup k̀cntb betry, mrwlbe kt cmetnkes nemtlbr typb mj brrmr. Jmr cmrrbctkmes, tlb IMC rb-betry hust ib hnab ibjmrbvmkaked, ueb̀ss kesujjkckbet jueas nrb `kquntba. Qlb AHM hust besurb tlnt tlb cmrrbct IMC wns

    betbrba, nea ueabrstnea tlb rbnsme kt wns vmkaba. Qlb AHM slmùa n`sm hnob cbrtnke tlnt tlbamcuhbetntkme cne ib bnsk ỳ ueabrstmma iy smhbmeb b`sb.

    Tb emtba kestnecbs wlbrb tlb pmst vmkaba kecmrrbct IMCs ibjmrb kssuked cmrrbctba IMCs. Ke Emvbhibr 97>1, tlb cnslkbr vmkaba ne kecmrrbct IMC jmr n stnjj hbhibr‛s pbrsmen` tb b̀plmeb

    usb. Lmwbvbr, tlb pmst aka emt kssub n cmrrbctba IMC uetk̀ tlb bea mj jkb`awmro. Ke imtlJbirunry nea Hnrcl mj 97>3, tlb cnslkbr vmkaba IMCs jmr cm` b̀ctked aup k̀cntb Zm`uetbbr trnvb`

    bxpbesbs pnyhbets. Qlb nahkekstrntkvb nsskstnet (NN) wns suppmsba tm khhbakntb`y abauct tlbmvbrpnyhbet jrmh Zm ùetbbr n` m̀wnecbs iut aka emt am sm uetk` Jbirunry 97>2. Ns n rbsu`t, tlbab ǹyba betry mj tlb cmrrbctkme vkm ǹtba pm`kcy, rbsu`tba ke ab`nyba cm` b̀ctkme mj jueas aub, nea

    cmu à lnvb bxpmsba tlb pmst tm pmtbetkn` jrnua. 

    Ab`nyba IMCs. Tb emtba tlnt tlb pmst kssuba IMCs jmr stnjj‛s pbrsmen` cb`` plmeb usb njtbr nskdekjkcnet ab ǹy. Qlb pmst n` m̀ws nahkekstrntkvb stnjj npprmxkhntb`y $>2 RSAB pbr hmetl jmr pbrsmen` cb`̀ plmeb usb. Qlb pmst‛s prmcbaurb rbqukrba tlb dbebrn` sbrvkcbs cmmrakentmr tm

    akstrkiutb cmpkbs mj tlb hmetl`y cb`̀ plmeb ik`̀ s tm stnjj tm kabetkjy pbrsmen` cn` s̀ hnab. Qlb NNnccuhùntba hnroba plmeb ik`̀s nea kssuba IMCs tm stnjj me n qunrtbr`y insks. Aurked mur

    jkb`awmro ke Jbirunry 97>2, wb emtba tlnt tlb NN lna fust akstrkiutba tlb Hnrcl 97>1 plmeb ik`̀tm stnjj, >> hmetls njtbr tlb ik`̀ wns aub.

    Wbr tlb NN, tlb pbrsmen` plmeb ik`̀s nhmuet tm npprmxkhntb`y $>27 RSAB pbr hmetl.Cmesbqubet ỳ, wb bstkhntb tlbrb ks npprmxkhntb`y $>,:27 RSAB ke ueik` b̀a clnrdbs jmr pbrsmen`

    usb mj plmebs mutstneaked. Qlb pmst lns skecb kssuba IMCs jmr pbrsmen` cb`` plmeb usb jmrnpprmxkhntb`y $>,377 RSAB. Nccmraked tm tlb CA, rbvkbwked sbvbrn` pndbs mj tb`bplmeb

  • 8/20/2019 Peace Corps Vanuatu Audit Report Final 2015

    9/29

     

    Wrb`khkenry Nuakt Ybpmrt6 Wbncb Cmrps/Zneuntu 1 

    clnrdbs ks cuhibrsmhb nea kt ks emt pmsski`b tm kabetkjy pbrsmen` plmeb cn` s̀ hnab njtbr n sbvbrn`hmetl ketbrvn`. Qlb betkrb prmcbss wns vbry kebjjkckbet nea tkhb cmesuhked. Qlb CA ks

    bvn`untked n t̀brentkvbs tm strbnh`keb tlks prmcbss nea besurb bjjbctkvb cmhp`knecb wktl WbncbCmrps pm`kcy.

    Tb rbcmhhbea6

    3.  Qlnt tlb akrbctmr mj hnendbhbet nea mpbrntkmes besurb cmhp`knecb wktl

    Wbncb Cmrps pm`kcy tm kssub cmrrbctba ik``s mj cm``bctkme ibjmrb vmkaked

    kecmrrbct mebs.

    1.  Qlnt tlb akrbctmr mj hnendbhbet nea mpbrntkmes besurb cmhp`knecb wktl

    Wbncb Cmrps pm`kcy tm kssub ik̀ `s mj cm` b̀ctkme ns smme ns tlb nhmuet ks aub tmtlb Wbncb Cmrps.

     NCCBSS QM J KENECKN@ S[SQBHS 

    Qlb pmst drnetba nccbss tm tlb ndbecy‛s wbi-insba jkeneckn` systbh wktlmut nabquntb

     sbpnrntkme mj autkbs.

    Qlb ndbecy lns abvb m̀pba MayTbi, n wbi-insba npp k̀cntkme tm rbcmra jkeneckn` trnesnctkmes nttlb mvbrsbns pmsts. MayTbi kec ùabs npp k̀cntkmes tm prmcbss Zm ùetbbr n` m̀wnecbs nea m̀cn`stnjj sn ǹrkbs, tm sbt up ebw vbeamrs, nea tm prmcbss mtlbr jkeneckn` trnesnctkmes. Qlb Mjjkcb mj

    Clkbj Jkeneckn` Mjjkcbr abvb m̀pba nea rbcmhhbeaba ne nccbss hntrkx jmr pmsts tm abjkeb `bvb s̀mj nccbss tm npp k̀cntkmes nea trnesnctkmes jmr stnjj insba me autkbs pbrjmrhba.

    Tb cmhpnrba tlb rbcmhhbeaba nccbss hntrkx tm tlb nctun` nccbss drnetba tm stnjj hbhibrs jmrvnrkmus hmau b̀s mj MayTbi. Tb emtba tlnt cbrtnke stnjj hbhibrs lna n lkdlbr `bvb` mj nccbss

    rkdlts tlne rbcmhhbeaba ke tlb nccbss hntrkx, nea emtba tlnt smhb mj tlbsb b`bvntba rkdlts cmu àvkm`ntb cmetrm`s mvbr sbpnrntkme mj autkbs. Jmr bxnhp`b, imtl tlb AHM nea Jkeneckn` Nsskstnet

    (JN) wbrb n` m̀wba tm hnob bakts tm Zm`uetbbr n` m̀wnecbs nea ineoked kejmrhntkme nea suihkttlb clnedbs tm lbnaqunrtbrs jmr prmcbssked clnedbs nea pnyhbets. Nccmraked tm tlbrbcmhhbeaba nccbss hntrkx, tlb JN slmuà ib drnetba nccbss tm prmcbss bakts, nea tlb AHM

    slmu à suihkt tlmsb clnedbs tm lbnaqunrtbrs. Ns n rbsu`t mj drnetked tlb JN b`bvntba nccbssrkdlts, tlb JN lna rkdlts tlnt slmu à lnvb ibbe rbsbrvba jmr tlb AHM nea cmu à lnvb suivbrtba

    sbpnrntkme mj autkbs cmetrm s̀. Sbpnrntkme mj autkbs ks ne khpmrtnet ketbren` cmetrm` tlnt lb`psbesurb dmvbrehbet jueas nrb nabquntb`y snjbdunraba ndnkest jrnua nea/mr niusb. 

    Tb rbcmhhbea6

    2.  Qlnt tlb akrbctmr mj hnendbhbet nea mpbrntkmes bvn`untb nea upantb nccbss

    drnetba tm jkeneckn` systbhs tm besurb nccbss ambs emt cmhprmhksb nabquntbsbpnrntkme mj autkbs.

  • 8/20/2019 Peace Corps Vanuatu Audit Report Final 2015

    10/29

     

    Wrb`khkenry Nuakt Ybpmrt6 Wbncb Cmrps/Zneuntu 2 

    S BCRYKQ[DRNYAC MEQYNCQ

    Qlb pmst aka emt prmvkab nabquntb sbcurkty mvbr tlb pmst‛s Zm`uetbbr ̀ muedb njtbr tbrhkentkedkts sbcurkty dunra sbrvkcb cmetrnct.

    Aurked tlb rbvkbw mj tlb cmetrnct jmr sbcurkty dunras, wb emtba tlnt tlb pmst aka emt prmvkabnabquntb sbcurkty mvbr tlb Zm ùetbbr m̀uedb, m̀cntba nafncbet tm tlb pmst, aurked bvbekeds nea

    wbbobeas. Qlb pmst lns mccupkba kts currbet mjjkcb spncb skecb Fueb 97>7, nea lkrba n sbcurktycmhpney ke Sbptbhibr 97>7. Lmwbvbr, tlb pmst tbrhkentba tlb cmetrnct wktl tlb sbcurkty

    cmhpney ke 97>3. Nccmraked tm tlb pmst‛s Nprk` 97>3 tbrhkentkme `bttbr tm tlb sbcurkty cmhpney6(k) tlb sbcurkty dunras tlb cmetrnctmr prmvkaba lna ibcmhb vbry uerb`kni`b nea wbrb cmetkeun``ynisbet jrmh auty, nea (kk) tlb pmst lna em sbcurkty dunras skecb Nudust mj 97>9. Nccmraked tm tlb

    hbhm, tlb pmst wnktba ekeb hmetls njtbr tlb sbcurkty dunras stmppba cmhked tm tbrhkentb tlbkrsbrvkcbs. Jurtlbrhmrb, tlb pmst aka emt lkrb n ebw sbcurkty cmetrnctmr uetk̀ Sbptbhibr 97>3.

    Zm`uetbbrs wbrb nssnu`tba ebnr tlb Zm`uetbbr m̀uedb ke Nprk ,̀ Hny, nea Sbptbhibr 97>3, aurked

    tlb pbrkma wlbe sbcurkty dunra sbrvkcbs wbrb emt ke p ǹcb. Ke naaktkme, tlb pmst aka emt lnvb tlbrbqukrba sbcurkty c`bnrnecb kejmrhntkme jmr tlb sbcurkty dunras jrmh tlb dmvbrehbet mj Zneuntu.Qlb pmst mitnkeba pm`kcb c`bnrnecb jmr tlb jkrst sbt mj dunras nsskdeba iy tlb sbcurkty cmetrnctmr.

    Lmwbvbr, tlb pmst aka emt lnvb pm k̀cb c`bnrnecbs me rbcmra jmr currbet dunras prmvkaba iy tlbcmetrnctmr.

    Tlk̀ b tlb Stntb Abpnrthbet rbdkmen` sbcurkty mjjkcbr lns mvbrn`` rbspmeskik`kty jmr besurkedsbcurkty nt pmst, tlb Wbncb Cmrps ks rbspmeski`b jmr besurked n`` dunras nrb c`bnrba nea npprmvba

    vkn incodrmuea kevbstkdntkmes. Hnketnkeked currbet pm k̀cb c b̀nrnecb rbcmras lb p̀s nssurb tlntcmetrnct dunras lnvb ibbe npprmprkntb`y vbttba wktl tlb m̀cn` dmvbrehbet. Qlks prmcbss ks pnrtkcu ǹr`y khpmrtnet ibcnusb tlb pmst lns bxpbrkbecba nssnùts me tlb prmpbrty nea hust rb ỳ me

    cmetrnctba sbcurkty suppmrt tm prmtbct stnjj nea Zm ùetbbrs. 

    Tb rbcmhhbea6

    :.  Qlnt tlb cmuetry akrbctmr nrrnedb jmr prmpbr sbcurkty mvbr tlb Zm`uetbbr

    `muedb ke cmmrakentkme wktl tlb RS Bhinssy rbdkmen` sbcurkty mjjkcbr neahnketnke sbcurkty c`bnrnecbs jmr n`` dunras. 

    Qlb pmst aka emt cmhp`y wktl MNCH cmetrnctked dukab`kebs jmr kts sbcurkty dunra cmetrnct.

    Qlb pmst betbrba ketm n cmetrnct wktl tlb prkmr sbcurkty cmhpney ke Sbptbhibr 97>7 jmr meb ybnr

    wktl jmur naaktkmen` mptkme ybnrs. Qlb tmtn` vn ùb mj tlb cmetrnct wns npprmxkhntb`y $>;,777RSAB. Lmwbvbr, tlb pmst cmu à emt prmvkab tlb rbqukrba sb`bctkme hbhm mr cmhpbtktkvb ikasmitnkeba jmr nwnraked tlb cmetrnct. Qlb pmst lkrba tlb currbet sbcurkty cmetrnctmr ke Sbptbhibr

    97>3. Aurked tlb rbvkbw mj suppmrtked amcuhbets wb emtba tlnt tlb tmtn` cmetrnct vn`ub (wktljmur mptkme ybnrs) wns npprmxkhntb`y $22,777 RSAB, wlkcl bxcbbaba tlb cmetrnctked mjjkcbr‛s

    nutlmrkty. Lmwbvbr, tlb cmetrnctked mjjkcbr skdeba tlb cmetrnct wktlmut mitnkeked naaktkmen`ab`bdntkme mj prmcurbhbet nutlmrkty jrmh MNCH.

  • 8/20/2019 Peace Corps Vanuatu Audit Report Final 2015

    11/29

     

    Wrb`khkenry Nuakt Ybpmrt6 Wbncb Cmrps/Zneuntu : 

    Skecb tlb cmetrnctked mjjkcbr aka emt lnvb nutlmrkty tm ikea tlb dmvbrehbet tlb cmetrnct cneemt

     ib cmeskabrba n vn k̀a mi k̀dntked amcuhbet nea rb ǹtba pnyhbets hnab iy Wbncb Cmrps nrb emt prmpbr. Ns tlb mrkdken` cmetrnct wns emt b̀dn ,̀ tlb cmetrnctmr cneemt ib rbqukrba tm prmvkab

    sbrvkcbs uetk̀ n `bdn ,̀ rntkjkba cmetrnct ks ke p`ncb. 

    Tb rbcmhhbea6

    4.  Qlnt tlb akrbctmr mj hnendbhbet nea mpbrntkmes rbqubst tlb Mjjkcb mj

    Ncquksktkme nea Cmetrnct Hnendbhbet rntkjy tlb cmetrnct wktl tlb sbcurktycmhpney, rbqubst dukanecb me cmetrnctked jmr cmetkeuba dunra sbrvkcbs, nea

    prmvkab tlb suppmrtked amcuhbetntkme ebcbssnry jmr Mjjkcb mj Ncquksktkme

    nea Cmetrnct Hnendbhbet cmeskabrntkme mj tlb rntkjkcntkme. 

    Z  N@RB N AABAQ  N\  

    Qlb pmst aka emt c`nkh bxbhptkme jrmh Zn`ub Naaba Qnx (ZNQ) pbr tlb cmuetry ndrbbhbet.

    Qlb cmuetry ndrbbhbet wktl dmvbrehbet mj Zneuntu bxbhpts tlb pmst jrmh n`` tnxbs (kec`uakedZNQ), custmhs autkbs, mtlbr clnrdbs (kec ùaked `kcbesb jbbs me cmhhuekcntkmes bqukphbetmweba nea mpbrntba iy Wbncb Cmrps), ns wb`̀ ns n`` bqukphbet, supp k̀bs, nea mtlbr dmmas nea

    sbrvkcbs ketrmaucba ketm mr ncqukrba ke Zneuntu. Qlb pmst c`nkhba bxbhptkme jrmh custmhs autynea ZNQ jmr ktbhs khpmrtba ke tm Zneuntu. Lmwbvbr, tlb pmst cmetkeuba tm pny jù ` >9.2 pbrcbet

    ZNQ me n`` purclnsbs hnab ke Zneuntu.

    Nccmraked tm tlb CA, tlb prbvkmus AHM uesuccbssju``y npprmnclba tlb ZNQ nutlmrktkbs tm

    c`nkh bxbhptkme jrmh ZNQ. Lmwbvbr, insba me n hbbtked MKD lb`a wktl tlb pmst nea ZNQnutlmrktkbs, kt nppbnrba tlnt tlb prbvkmus AHM wns rbqubstked bxbhptkme jrmh ZNQ jmr tlb R.S.

    akrbct lkrbs nt tlb pmst rntlbr tlne jmr purclnsbs hnab iy tlb pmst. Qlb ZNQ nutlmrktkbs stntbatlnt tlb pmst ebbas tm cmetnct tlb Hkekstry mj Jmrbkde Njjnkrs tm mitnke n `bttbr stntked tlnt tlbcmuetry ndrbbhbet bxbhpts tlb pmst jrmh ZNQ. Njtbr rbcbkvked tlb `bttbr jrmh tlb hkekstry, tlb

    ZNQ nutlmrkty wk̀ ` kssub n cbrtkjkcntb tm tlb pmst tm c`nkh ZNQ bxbhptkme. Hmst rbcbet`y, tlbAHM kejmrhba us tlnt tlb Hkekstry mj Jmrbkde Njjnkrs lns rbcbet ỳ rbvksba tlbkr pmsktkme, insba

    me rbcbet b̀dks`ntkme, nea wk`̀ em `medbr n` m̀w Jmrbkde Hksskmes tm rbcbkvb ney ZNQ bxbhptkmesjmr purclnsbs keskab ke tlb cmuetry jmr hksskme mpbrntkmes.

    Lmwbvbr, tlb Wbncb Cmrps‛ cmuetry ndrbbhbet spbckjkcn``y bxbhpts tlb Wbncb Cmrps pmsts jrmhn`` tnxbs, kec ùaked tlb ZNQ. Ns wb pmketba mut tm tlb Hkekstry mj Jmrbkde Njjnkrs wlbe wb hbt

    nt tlb pmst, ney ZNQ cm` b̀ctba jrmh Wbncb Cmrps rbaucbs tlb Wbncb Cmrps jueas nvnk̀ni b̀ tmspbea ke Zneuntu.

  • 8/20/2019 Peace Corps Vanuatu Audit Report Final 2015

    12/29

     

    Wrb`khkenry Nuakt Ybpmrt6 Wbncb Cmrps/Zneuntu 4 

    Tb rbcmhhbea6

    ebw Zm`uetbbrs lna fust nrrkvba nt pmst jmr tlbkr prb-sbrvkcbtrnkeked. Tb cmeauctba mur nuakt mj hbakcn` kevbetmry prmcbaurbs tlb ebxt any. Qlb Wbncb Cmrps

    hbakcn` mjjkcbrs lna n`rbnay cmhp`btba tlbkr bxnhs nea ketnob nea lna n`` clnrts jù `y upantba.Tb n`sm emtba tlnt hbakcn` kevbetmrkbs wbrb cmeskstbet`y pbrjmrhba me n tkhb`y insks, nea tlnt

    tlbrb wns dmma sbpnrntkme mj autkbs ke nccmuetked jmr hbakcn` supp`kbs. Bncl pbrsme me tlbZneuntu stnjj nea hnendbhbet tmmo tlbkr rbspmeskik`ktkbs vbry sbrkmus`y nea wmroba vbry wb``tmdbtlbr tm besurb rbcmras wbrb bxpbakbet`y upantba nea dmma cmetrm s̀ wbrb hnketnkeba mvbr

    hbakcn` kevbetmry. 

  • 8/20/2019 Peace Corps Vanuatu Audit Report Final 2015

    13/29

     

    Wrb`khkenry Nuakt Ybpmrt6 Wbncb Cmrps/Zneuntu . 

    Qlnt tlb akrbctmr mj hnendbhbet nea mpbrntkmes khp`bhbet n prmcbss tlnt besurbskejmrhntkme rbdnraked tlb euhibr mj abpbeabet nea clk à n` m̀wnecbs ks mitnkeba jrmh stnjjnea hnketnkeba ke tlb npprmprkntb jk̀ bs.

    9.  Qlnt tlb akrbctmr mj hnendbhbet nea mpbrntkmes besurb tlnt n`̀ rbqukrba amcuhbetntkme,kec`uaked sb`bctkme hbhms nea fustkjkcntkmes jmr mtlbr tlne jù ` nea mpbe cmhpbtktkme, nrb prbpnrba jmr cmetrncts, cmeskstbet wktl HS 433 nea ke cmhp k̀necb wktl tlb Mvbrsbns

    Cmetrnctked Lneaimmo.

    3.  Qlnt tlb akrbctmr mj hnendbhbet nea mpbrntkmes besurb cmhp k̀necb wktl Wbncb Cmrps pm`kcytm kssub cmrrbctba ik`̀ s mj cm`̀ bctkme ibjmrb vmkaked kecmrrbct mebs.

    1.  Qlnt tlb akrbctmr mj hnendbhbet nea mpbrntkmes besurb cmhp`knecb wktl Wbncb Cmrps pm`kcytm kssub ik`̀s mj cm` b̀ctkme ns smme ns tlb nhmuet ks aub tm tlb Wbncb Cmrps.

    2.  Qlnt tlb akrbctmr mj hnendbhbet nea mpbrntkmes bvn ùntb nea upantb nccbss drnetba tmjkeneckn` systbhs tm besurb nccbss ambs emt cmhprmhksb nabquntb sbpnrntkme mj autkbs.

    :.  Qlnt tlb cmuetry akrbctmr nrrnedb jmr prmpbr sbcurkty mvbr tlb Zm`uetbbr `muedb ke

    cmmrakentkme wktl tlb RS Bhinssy rbdkmen` sbcurkty mjjkcbr nea hnketnke sbcurkty c`bnrnecbsjmr n`` dunras.

    4. 

    Qlnt tlb akrbctmr mj hnendbhbet nea mpbrntkmes rbqubst tlb Mjjkcb mj Ncquksktkme neaCmetrnct Hnendbhbet rntkjy tlb cmetrnct wktl tlb sbcurkty cmhpney, rbqubst dukanecb me

    cmetrnctked jmr cmetkeuba dunra sbrvkcbs, nea prmvkab tlb suppmrtked amcuhbetntkmeebcbssnry jmr Mjjkcb mj Ncquksktkme nea Cmetrnct Hnendbhbet cmeskabrntkme mj tlbrntkjkcntkme.

  • 8/20/2019 Peace Corps Vanuatu Audit Report Final 2015

    14/29

     

    Wrb`khkenry Nuakt Ybpmrt6 Wbncb Cmrps/Zneuntu ; 

    NWWBEAK\ N6 MIFBCQKZB, SCMWB, NEA HBQLMAM@MD[

    Ke >;) amcuhbetnea antn nen ỳsks, (9) ketbrvkbws, nea (3) akrbct misbrvntkme. Tb cmeauctba tlks pbrjmrhnecbnuakt ke nccmranecb wktl Dbebrn``y Nccbptba Dmvbrehbet Nuaktked Stneanras. Qlmsb stneanras

    rbqukrb tlnt wb p`ne nea pbrjmrh tlb nuakt tm mitnke sujjkckbet, npprmprkntb bvkabecb tm prmvkab nrbnsmeni b̀ insks jmr mur jkeakeds nea cmec ùskmes insba me mur nuakt mifbctkvbs. Tb ib`kbvb tlnt

    tlb bvkabecb mitnkeba prmvkabs n rbnsmeni b̀ insks jmr mur jkeakeds nea cmec ùskmes insba me murnuakt mifbctkvbs.

    Qlb nuakt mj WC/Zneuntu cmvbrba n`` kejmrhntkme jrmh J[s 97>> tlrmudl 97>1 nea up tm Fneunry3>, 97>2. Tlk̀b nt tlb pmst, wb ketbrvkbwba oby stnjj kec ùaked tlb CA, AHM, stnjj rbspmeski`b

    jmr nahkekstrntkvb suppmrt, nea Wbncb Cmrps hbakcn` stnjj. Tb cmhhuekcntba kssubs nea nrbns mjkhprmvbhbet tm pmst sbekmr stnjj nea Wbncb Cmrps hnendbhbet nt lbnaqunrtbrs, nea kec ùabaskdekjkcnet kssubs emtba aurked mur nuakt ke tlks rbpmrt. Tb prkhnrk`y rbvkbwba tlb jm`̀ mwked

     prmcbssbs nea nssmckntba cmetrm s̀6 

    •  Ik`̀s mj Cm` b̀ctkmes•  Cmetrncts nea @bnsbs 

    •  Cnsl nea Eme-cnsl Wnyhbets 

     

    Khprbst Jueas •  Crbakt Cnra Qrnesnctkmes

    •  Kejmrhntkme Qbclem`mdy Dbebrn` Cmetrm`s

    •  Hbakcn` Supp`kbs

    •  Wbrsmen` Wrmpbrty nea Zblkc`bs

    •  Wbrsmen` Sbrvkcbs Cmetrncts

    •  Zm`uetbbr Wnyhbets

    •  Mi`kdntkmes

    •  Drnets

    N`tlmudl wb cmu à emt keabpbeabet`y vbrkjy tlb rb`knik`kty mj n`` tlks kejmrhntkme, wb cmhpnrba

    kt wktl mtlbr nvnk ǹi b̀ suppmrtked amcuhbets tm abtbrhkeb antn cmeskstbecy nea rbnsmeni`bebss.Tb rb`kba me tlb rbsu`ts mj tlb neeun` Jbabrn` Kejmrhntkme Sbcurkty Hnendbhbet Nct rbvkbw,wlkcl aka emt kabetkjy skdekjkcnet abjkckbeckbs wktl antn rb`knik`kty tlnt wmu`a khpnct mur nuakt.Insba me tlbsb bjjmrts, wb ib`kbvb tlb kejmrhntkme wb mitnkeba ks sujjkckbet`y rb`kni b̀ jmr tlks

    rbpmrt.

  • 8/20/2019 Peace Corps Vanuatu Audit Report Final 2015

    15/29

     

    Wrb`khkenry Nuakt Ybpmrt6 Wbncb Cmrps/Zneuntu >7 

    Mur nuakt crktbrkn wbrb abrkvba jrmh tlb jm` m̀wked smurcbs6 jbabrn` rbduǹtkmes, tlb Wbncb Cmrps Hneun ,̀ tlb Mvbrsbns Jkeneckn` Hnendbhbet Lneaimmo , Hbakcn` Qbclekcn` Dukab`kebs, Cnslkbr

    Rsbr Dukab nea mtlbr Wbncb Cmrps pm`kckbs nea kektkntkvbs.

  • 8/20/2019 Peace Corps Vanuatu Audit Report Final 2015

    16/29

     

    Wrb`khkenry Nuakt Ybpmrt6 Wbncb Cmrps/Zneuntu >> 

    NWWBEAK\ I6 @KSQ MJ NCYME[HS 

    NN Nahkekstrntkvb Nsskstnet

    IMC Ik̀ ` mj Cm` b̀ctkmeCA Cmuetry Akrbctmr

    AHM Akrbctmr mj Hnendbhbet nea Mpbrntkmes

    JN Jkeneckn` Nsskstnet

    J[ Jkscn` [bnr

    KNW Ketbr-Nhbrkcn nea tlb Wnckjkc Mpbrntkmes

    MNCH Mjjkcb mj Ncquksktkmes nea Cmetrnct Hnendbhbet

    MCL Mvbrsbns Cmetrnctked Lneaimmo

    MKD Mjjkcb mj Kespbctmr Dbebrn`

    HS Wbncb Cmrps Hneun` sbctkme

    WSC Wbrsmen` Sbrvkcbs Cmetrnctmr

    RSAB Rektba Stntbs Am` ǹr Bqukvn`betZNQ Zn ùb Naaba Qnx

  • 8/20/2019 Peace Corps Vanuatu Audit Report Final 2015

    17/29

  • 8/20/2019 Peace Corps Vanuatu Audit Report Final 2015

    18/29

     

    Wrb`khkenry Nuakt Ybpmrt6 Wbncb Cmrps/Zneuntu >3 

    Wmst ebbas tm besurb tlnt n`̀ amcuhbets pbrtnkeked tm tlb suifbct ̀ bnsb nrb jk̀ ba nccmraked`y. Wmst slmu`ajm``mw tlb Mvbrsbns @bnsb Jk̀ b Clbco k̀st tm besurb tlnt n`` amcuhbets nrb kec ùaba ke tlb jk̀ b nea bnsk`y

    nccbss ki b̀ ke cnsb mj ne nuakt.

    Sbctkme K\ ‐Mvbrsbns Cmetrnctked Mjjkcbr‛s (MCM) Tnrrnet Wrmcbaurb Dukab‘ stntbs

    K\. ABSKDENQKME QLYBS LM@AS NEA NRQLMYKQKBS

    @bvb` > (up tm $92,777)Qlb cmetrnctked nutlmrkty `bvb` sln`` ib abtbrhkeba jmr bncl keakvkaun` MCM. Qlrbslm`as nrb insba me

    nddrbdntb am` ǹr vn`ubs kec`uaked cmetrnct mptkmes . Qlb insb b̀vb` mj cmetrnctked nutlmrkty ks s bt nsjm``mws, lmwbvbr tlb CNM hny abtbrhkeb tm rbaucb mr kecrbnsb tlb `bvb` tm rbj`bct tlb MCM‛s nik`kty neaueabrstneaked.

    R.S. ABWNYQHBEQ MJ SQNQB JMYBKDE NJJNKYS HNERN@ ZM@RHB >9 LNEAIMMO

    4-@MCN@ DRNYA LNEAIMMO

    Slmu`a Wbncb Cmrps sbbo tm mpt mut mj pms t‛s ̀ mcn` dunra prmdrnh, tlb Wbncb Cmrps Cmuetry Akrbctmr wk̀ 6̀

    •  Tmro wktl tlb Ybdkmen` Sbcurkty Mjjkcbr (YSM) tm besurb Wbncb Cmrps `mcn` dunra sbrvkcbs hbbtMvbrsbns Sbcurkty Wm`kcy Imnra sbcurkty s tneanras nea tlb pmst‛s `mcn` dunra prmdrnh s tneanra

    mpbrntked prmcbaurbs?

    •  Besurb n`` dunras nrb c`bnrba nea npprmvba iy tlb YSM vkn incodrmuea kevbstkdntkmes nea sbcurktycbrtkjkcntkmes prkmr tm pbrjmrhked dunra sbrvkcbs.

    http://inside.peacecorps.gov/index.cfm?viewDocument&document_id=26149&doctype=dochttp://inside.peacecorps.gov/index.cfm?viewDocument&document_id=26149&doctype=doc

  • 8/20/2019 Peace Corps Vanuatu Audit Report Final 2015

    19/29

     

    Wrb`khkenry Nuakt Ybpmrt6 Wbncb Cmrps/Zneuntu >1 

    NWWBEAK\ A6 ^RBSQKMEBA CMSQS NEA 

    JREAS QM IB WRQ QM IBQQBY RSB 

    Tb aka emt kabetkjy jueas tm ib put tm ibttbr usb. Tb kabetkjkba tlb jm` m̀wked uesuppmrtba cmsts(n cntbdmry mj qubstkmeba cmsts) aurked tlb cmursb mj tlb nuakt.

    ^ubstkmeba Cmsts

    YbcmhhbeantkmeEuhibr

    Abscrkptkme Nhmuet

    9 Resuppmrtba cmst jmr twm `bnsbs $31,177

    4 Resuppmrtba cmst jmr twm sbcurkty dunra cmetrncts $41,777

    Qlb Kespbctmr Dbebrn` Nct abjkebs jueas put tm ibttbr usb nea qubstkmeba cmsts ns tlb jm` m̀wked6

    •  Jueas put tm ibttbr usb6 jueas tlnt cmu`a ib usba hmrb bjjkckbet`y kj hnendbhbet tmmo

    nctkmes tm khp`bhbet nea cmhp`btb tlb rbcmhhbeantkme.

    •  ^ubstkmeba cmsts6 cmsts tlnt nrb qubstkmeba ibcnusb mj ne n` b̀dba vkm`ntkme mj n prmvkskmemj n ǹw, rbdùntkme, cmetrnct, drnet, cmmpbrntkvb ndrbbhbet mr amcuhbet dmvbrekedbxpbeakturb mj jueas? n jkeaked tlnt, nt tlb tkhb mj tlb nuakt, sucl cmst ks emt suppmrtba iy

    nabquntb amcuhbetntkme? mr n jkeaked tlnt tlb bxpbeakturb mj jueas jmr tlb ketbeaba purpmsb ks ueebcbssnry mr uerbnsmeni b̀.

  • 8/20/2019 Peace Corps Vanuatu Audit Report Final 2015

    20/29

  • 8/20/2019 Peace Corps Vanuatu Audit Report Final 2015

    21/29

    9

    Ybcmhhbeantkme >

    Qlnt tlb Akrbctmr mj Hnendbhbet nea Mpbrntkmes khp`bhbet n prmcbss tlnt besurbs

    kejmrhntkme rbdnraked tlb euhibr mj abpbeabet nea clk`a n``mwnecbs ks mitnkeba jrmhstnjj nea hnketnkeba ke tlb npprmprkntb jk`bs .

    Cmecur6Ybspmesb6  Qm cmhpỳ wktl tlks rbcmhhbeantkme, tlb Akrbctmr mj Hnendbhbet nea

    Mpbrntkmes (AHM) wk`` hmakjy Wnrt K Dbebrn` Ibebjkts Nttnclhbet KKK tm rbqukrb tlntWbrsmen` Sbrvkcb Cmetrnctmrs (WSCs) prbsbet n cmpy mj abpbeabets‛ ikrtl cbrtkjkcntb(s) sm

    tlby cne ib b`kdki`b tm tlb lbn`tl ibebjkt nea clk à n` m̀wnecb. Qlb AHM wk`̀ tlbe mitnkenpprmvn` jrmh tlb L^ Cmetrnctked Mjjkcbr tm khp`bhbet tlb hmakjkba Wnrt K mjNttnclhbet KKK jmr ebw WSCs nea jmr currbet WSCs nt rbebwn` tkhb ke Abcbhibr 97>2.

    Mecb tlbsb stbps nrb tnobe, tlb AHM wk`` sbea n hbhmrneauh tm n`` pmst stnjj kejmrhkedtlbh mj tlks ebw rbqukrbhbet tm ib khp`bhbetba ke Abcbhibr 97>2 nea rbqubst tlnt n``

    WSCs prbsbet abpbeabets‛ ikrtl cbrtkjkcntbs prkmr tm cmetrnct rbebwn`. Qlks n`sm wmu`anpp`y jmr ney ebw abpbeabets.

    Qlb AHM, n`med wktl Jkeneckn` Nsskstnet, wk`` besurb tlnt n cmpy mj bncl WSCs‛

    abpbeabet‛s ikrtl cbrtkjkcntb ks jk`ba prkmr tm tlb WSC skdeked lks mr lbr cmetrnct. Iyskdeked tlbkr cmetrncts, WSCs ncoemw`badb cmhp`knecb tm tlks pm`kcy? n`` cmpkbs mjIbebjkts Sbctkme wk̀ ` ib obpt ke n pbrsmeeb` rbcmras jm`abr jmr bncl cmetrnctmr.

    Qlb prmcbss lns ibbe khp`bhbetba jmr twm rbcbet lkrb WSCs. Kt ks bxpbctba iy ybnr bea,Abcbhibr 97>2, kt wk̀ ` ib cmhp`btba jmr n`` rbhnkeked >2 WSCs nea twm JSEs.

    Amcuhbets tm ib Suihkttba6

    •  Wnrt > Dbebrn` Ibebjkts Nttnclhbet KKK sbctkmes Lbn`tl Ibebjkts nea Clk à

    N``mwnecb

    •  Bhnk` Npprmvn` jrmh L^ Cmetrnctked Mjjkcbr

    • 

    Bhnk` tm WSCs me Abpbeabet Cbrtkjkcntkme

    Stntus nea Qkhb`keb jmr Cmhp`btkme6 Abcbhibr 3>, 97>2 

    Ybcmhhbeantkme 9Qlnt tlb Akrbctmr mj Hnendbhbet nea Mpbrntkmes besurbs tlnt n`` rbqukrba amcuhbetntkme,

    kec`uaked sb `bctkme hbhms nea fustkjkcntkmes jmr mtlbr tlne ju`` nea mpbe cmhpbtktkme, nrb

    prbpnrba jmr cmetrncts, cmeskstbet wktl HS 433 nea ke cmhp̀ knecb wktl tlb Mvbrsbns

    Cmetrnctked Lneaimmo.

    Cmecur6Ybspmesb6  Wmst Nahkekstrntkvb stnjj lnvb hbt tm rbvkbw HS 433 @bnsbs pm k̀cy nea prmcbaurbs jmr cmetrnctked cmhp k̀necb nea trnkeked. Qlb AHM, n m̀ed wktl Jkeneckn`

    Nsskstnet (JN), lnvb rbvkbwba n`` currbet Wmst cmetrncts nea cmejkrh tlnt n`` hbbtdukab`kebs nea pm k̀cy jmr amcuhbetntkme, cmhpbtktkme nea prbpnrntkme. Ke tlb juturb, tlbAHM wk`̀ besurb ju`̀ nea mpbe cmhpbtktkme jmr ney ebw `bnsbs iy navbrtksked m̀cn` ỳ tm

    cmhp`y wktl HS 433 nea besurb tlnt b̀nsb jk b̀s nrb amcuhbetba nccmraked`y. Kj jù ` neampbe cmhpbtktkme ks emt ne mptkme, n sm`b smurcb fustkjkcntkme wk̀` ib cmhp b̀tba pbr HS

  • 8/20/2019 Peace Corps Vanuatu Audit Report Final 2015

    22/29

    3

    433 dukanecb. Ns n stneanra prmcbaurb, tlb Mvbrsbns @bnsb Jk̀b Clbco k̀st jrmh tlbcmetrnctked lneaimmo wk̀` ib cmhp b̀tba prkmr tm bxbcutkme. Qlb JN wk̀ ` rbvkbw clbco`kst

    wktl incoup amcuhbets jmr bncl Cmetrnct jk b̀ obpt b`bctrmekcn``y nea ke lnra cmpy. N`̀rbqukrba cmetrnct amcuhbetntkme ks emw mvbrsbbe iy hu t̀kp`b slnrblm àbrs nt Wmst tm

    nssurb cmhp k̀necb nea nalbrbecb tm ndbecy pm`kcy.

    Amcuhbets Suihkttba6 

    • 

    Cmetrnct jk̀b jmr AWQ @bnsb•  Cmetrnct jk̀ b jmr WSC AWS Wmsktkme

    Stntus nea Qkhb`keb jmr Cmhp`btkme6 Cmhp`btb, Nudust 97>2

    Ybcmhhbeantkme 3

    Qlnt tlb Akrbctmr mj Hnendbhbet nea Mpbrntkmes besurb cmhp`knecb wktl Wbncb Cmrps

    pm`kcy tm kssub cmrrbctba ik`̀ s mj cm``bctkme ibjmrb vmkaked kecmrrbct mebs.

    Cmecur6

    Ybspmesb6  Qlb AHM lns rbvkbwba wktl JN, Nahkekstrntkvb Nsskstnet (NN) nea Cnslkbrtlb prmcbaurb jmr vmkaked nea kssuked cmrrbctba Ik̀ s̀ mj Cm` b̀ctkme. Ke mrabr tm hbbt pm k̀cy rbqukrbhbets nea obbp tlb prmcbss nccurntb, tlb AHM lns rbnsskdeba tlb JN tm ib

    tlb cm` b̀ctked mjjkcbr. Qlb JN wk̀` kssub Ik`̀s mj Cm`̀ bctkme (IMC) nea cmrrbctba IMCs.Qlb AHM lns prmvkaba spbckjkc dukanecb tm tlb Cnslkbr nea N t̀brentb Cnslkbr me tlb prmpbr prmcbaurbs tm jm`̀mw wlbe vmkaked n IMC. N`̀ kssubs rbdnraked sbpnrntkme mj

    autkbs lnvb ibbe naarbssba nea suppmrtba tlrmudl naaktkmen` trnkeked jmr nahkekstrntkvbstnjj ke clnrdb mj lnea`ked IMCs.

    Tlbe ne brrmr ks hnab me n IMC, tlb Jkeneckn` Nsskstnet wk̀` navksb tlb AHM nea tlbAHM wk̀` nutlmrkzb nea prmvkab fustkjkcntkme tm tlb Cnslkbr tm vmka tlb IMC. Lmwbvbr,

    tlb Cnslkbr wk`̀ emt vmka tlb mrkdken` IMC uetk̀ l/slb rbcbkvbs tlb cmrrbctba rb-betbrbaIMC skdeba iy tlb AHM. Qlks wk`̀ crbntb n cmetrm` hbclneksh tm besurb tlnt ne

    brrmebmus IMC ks me`y vmkaba mecb tlb cmrrbctba IMC lns ibbe rb-betbrba iy tlb JNketm Jmr Wmst.

    Me ỳ AHM nea Cnslkbr nrb rbspmeski`b tm prmvkab fustkjkcntkme tm vmka n IMC nea n`̀vmkaba IMC hust ib jk̀ba nccurntb`y iy tlb Cnslkbr. Ke tlb bvbet tlnt tlb JN ibcmhbs

    Nctked AHM mr ks mut mj tlb mjjkcb me trnkeked mr me b̀nvb, tlb NN wk̀ ` nssuhb tlb rm`bmj tlb Ik̀ `ked Mjjkcbr. Qrnkeked mj stnjj wns cmhp b̀tba Hnrcl 97>2? cmhp k̀necbhmektmrked ks me-dmked.

    Amcuhbets Suihkttba6 •  Hbhm tm JN, NN nea Cnslkbr me ebw prmcbss jmr IMCs

    •  Bxnhp`bs mj prmpbr`y rb-kssuba/vmkaba IMCs

    Stntus nea Qkhb`keb jmr Cmhp`btkme6 Cmhp`btb, Hnrcl 97>2 

  • 8/20/2019 Peace Corps Vanuatu Audit Report Final 2015

    23/29

    1

    Ybcmhhbeantkme 1

    Qlnt tlb Akrbctmr mj Hnendbhbet nea Mpbrntkmes besurb cmhp̀ knecb wktl Wbncb Cmrps

    pm`kcy tm kssub ik``s mj cm``bctkme ns smme ns tlb nhmuet ks aub Wbncb Cmrps. 

    Cmecur6

    Ybspmesb6  Wmst lns tnobe cmrrbctkvb nctkme, ns sbt mut ib`mw, tm besurb tlnt IMCs nrbkssuba ns smme ns tlb nhmuet ks aub Wbncb Cmrps.

    Qlb Wmst lns khp`bhbetba n ebw pmst pm`kcy jmr LCE pbrsmen` tb`bplmeb clnrdbs tm

    nvmka lnvked ab`nyba IMCs. Qlks ebw pm`kcy wk̀` ib naaba tm WSCs‛ Cmetrncts ntcmetrnct rbebwn` tkhb ke Abcbhibr 97>2. Qlb AHM nea JN wk̀` rbvkbw, me n hmetl`y insks, n`̀ kevmkcbs nea pbeaked ik̀ s̀ tm besurb tlnt IMCs nrb prbpnrba ns smme ns tlby

    oemw tlbrb ks n abit tm Wbncb Cmrps.

    Dmked jmrwnra, khhbakntb`y upme kssunecb, tlb AHM nea JN wk̀ ` suihkt tb`bplmeb ik`̀ sjmr rbvkbw iy RSAL, WCHMs nea KQS stnjj jmr kabetkjkcntkme mj pbrsmen` tb b̀plmeb cn` s̀.Mecb pbrsmen` cn` s̀ nrb kabetkjkba, IMCs wk̀ ` ib kssuba khhbakntb`y. N`̀ stnjj nt Wmst

    wk`̀ ib kejmrhba mj tlks pm k̀cy tm besurb nwnrbebss nea cmhp k̀necb. Qlb cmetrm`

    hbclneksh jmr tlks prmcbss wk̀` ib cmhp b̀tba iy Sbptbhibr >2, 97>2. Ab ǹyba IMCsjmr pbrsmen` tb b̀plmeb cn` s̀ wk̀` ib cm` b̀ctba iy Abcbhibr 3>, 97>2. 

    Amcuhbets tm ib Suihkttba6

    •  Hbhm tm JN, NN nea Cnslkbr me ebw prmcbss jmr IMCs

    •  Wmst pm`kcy jmr LCE pbrsmen` tb b̀plmeb clnrdbs

    •  Ybvkbwba plmeb ik`̀ nea IMC m̀d

    •  Bhnk` tm Wmst stnjj me ebw tb b̀plmeb usb pm`kcy

    Stntus nea Qkhb`keb jmr Cmhp`btkme6 Abcbhibr 3>, 97>2 

    Ybcmhhbeantkme 2Qlnt tlb Akrbctmr mj Hnendbhbet nea Mpbrntkmes bvn`untb nea upantb nccbss drnetba tm

    jkeneckn` systbhs tm besurb nccbss ambs emt cmhprmhksb nabquntb sbpnrntkme mj autkbs.

    Cmecur6

    Ybspmesb6  Qlb AHM lns rbvkbwba nea upantba nccbss tm n`` Maywbi npp k̀cntkmes uskedtlb hntrkx rbcmhhbeaba iy tlb Mjjkcb mj Clkbj Jkeneckn` Mjjkcbr nea tlb dukanecbrbcbkvba jrmh nuakt rbpmrt tm nssurb nccbss ambs emt cmhprmhksb nabquntb sbpnrntkme mj

    autkbs. Wmst lna becmuetbrba cln` b̀edbs wktl ueabrstnjjked ke tlb pnst, wlkcl cmetrkiutbatm kssubs wktl nccbss cmhp k̀necb. Qlb JN lna hù tkp`b tkhbs ibbe dkvbe AMN ke tlb

    nisbecb mj n jù -̀tkhb AHM. Qlks prmi`bh lns emw ibbe cmrrbctba wktl tlb naaktkme mj nebw, jù -̀tkhb AHM. Bncl tkhb JN ncts ns tlb AHM, ne Maywbi jmrh wk̀ ` ibcmhp b̀tba nea skdeba iy tlb CA nea AHM tm clnedb nccbss b̀vb s̀ tbhpmrnrk`y? mecb tlb

    JN rbsuhbs lks/lbr autkbs tlb nccbss wk̀ ` ib hmakjkba inco tm tlb JN‛s emrhn` nccbss`bvb .̀

    Amcuhbet Suihkttba6 

    •  Cmpy mj currbet Jmr Wmst/Maywbi nccbss hntrkx

  • 8/20/2019 Peace Corps Vanuatu Audit Report Final 2015

    24/29

    2

    Stntus nea Qkhb`keb jmr Cmhp`btkme6 Cmhp`btb, Sbptbhibr >>, 97>2

    Ybcmhhbeantkme :

    Qlnt tlb Cmuetry Akrbctmr nrrnedb jmr prmpbr sbcurkty mvbr tlb Zm`uetbbr @muedb kecmmrakentkme wktl tlb RS Bhinssy rbdkmen` sbcurkty mjjkcbr nea tm hnketnke c`bnrnecbs jmr

    n`` dunras.

    Cmecur6Ybspmesb6 Qlb cmetrnct jmr dunra sbrvkcbs lns ibbe npprmvba iy tlb RS BhinssyYbdkmen` Sbcurkty Mjjkcbr nea n`` currbet dunras lnvb sbcurkty c b̀nrnecbs kssuba tlrmudl

    tlb Zneuntu Wm`kcb Jmrcb. Qlb Wmst lns tnobe stbps tm besurb dunras nrb me auty wlbetlb Mjjkcb nea Zm`uetbbr Ybsmurcb Cbetbr nrb mpbe.

    Wmst ks currbet`y m̀moked ketm sbcurkty dunra trnkeked prmvkaba iy ne mutskab sbcurkty jkrhke Zneuntu (n`` dunras tm ib trnkeba em `ntbr tlne Abcbhibr 97>2) nea p ǹes tm kektkntb

     ikneeun` trnkeked jmr sbcurkty dunras tm hbbt n`̀ snjbty dukab`kebs mj tlb YSM.

    Amcuhbets Suihkttba6 

    •  Sbcurkty Dunra Cmetrnct

    •  Wmst Sbcurkty Dunra Qrnkeked Mifbctkvbs

    •  @mcn` Wm k̀cb Cbrtkjkcntbs jmr Dunra Stnjj

    Stntus nea Qkhb`keb jmr Cmhp`btkme6 Cmhp`btb, Hnrcl 97>2

    Ybcmhhbeantkme 4 

    Qlnt tlb Akrbctmr mj Hnendbhbet nea Mpbrntkmes rbqubst tlb Mjjkcb mj Ncquksktkme nea

    Cmetrnct Hnendbhbet rntkjy tlb cmetrnct wktl tlb sbcurkty cmhpney, rbqubst dukanecb mecmetrnctked jmr cmetkeuba dunra sbrvkcbs, nea prmvkab tlb suppmrtked amcuhbetntkme

    ebcbssnry jmr Mjjkcb mj Ncquksktkme nea Cmetrnct Hnendbhbet cmeskabrntkme mj tlbrntkjkcntkme.

    Cmecur6Ybspmesb6  N rbvkbw prmcbss mj n`` rb`ntkvb amcuhbetntkme lns ibbe npprmvba iy tlb

    AHM nea jmrwnraba tm MNCH jmr tlb rntkjkcntkme prmcbss. Wmst ks jnhk̀ knr wktl prmpbr prmcbaurbs tm nssurb cmhp k̀necb ke tlb juturb mj n`̀ cmetrnctked jmr sbrvkcbs nea

    amcuhbetntkme/suppmrt ebbaba jmr cmhp k̀necb wktl Wbncb Cmrps Wm`kcy. Wmst aka lnvbrbdkmen` suppmrt jmr tlks cmetrnct, prkmr tm skdeked, tm suppmrt tlb khhbakntb nctkme

    ebbaba jmr Zm`uetbbr Snjbty. Qlb Wmst ambs ueabrstnea tlnt prmcbaurbs usba jmrcmetrnctked, bvbe tlmudl tkhb arkvbe jmr snjbty mj tlb vm`uetbbrs, ks bssbetkn` jmr ibst prnctkcbs nea pm k̀cy cmhp k̀necb.

    Amcuhbet Suihkttba6

    •  Yntkjkcntkme amcuhbet prbpnrba nea npprmvba iy Clkbj Ncquksktkme Mjjkcbr, @kean

    Irnkenra, Hny 97, 97>2.

  • 8/20/2019 Peace Corps Vanuatu Audit Report Final 2015

    25/29

    :

    Stntus nea Qkhb`keb jmr Cmhp`btkme6 Cmhp`btb, Hny 97>2

    Ybcmhhbeantkme 9.2% ueb̀sstlb supp ỳ ks spbckjkcn``y bxbhptba mr zbrm-rntba ueabr tlb Zn ùb naaba tnx nct mj >;;<

    mr ueabr Ketbrentkmen` @nw sucl ns tlb Dbebvn Cmevbetkme.‘ Wmst rbqubstba n amcuhbetjrmh tlbh cmejkrhked tlbkr pmsktkme. Qlb Hkekstry mj Jmrbkde Njjnkrs prmvkaba n b̀ttbrcmejkrhked tlnt tlb Zneuntu Dmvbrehbet‛s pmsktkme tlnt Wmst wmu`a me ỳ rbcbkvb n

    k̀hktba ZNQ bxbhptkme. Qlb bxbhptkme wns me`y bxtbeaba tm dmmas khpmrtba jmr usb iyWmst? dmmas nea sbrvkcbs purclnsba m̀cn` ỳ wbrb emt bxbhpt.

    Qlb pmst, MDC, nea tlb bhinssy akscussba tlb bxbhptkme hnttbr nea ndrbba tm pursub, nttlb bnr`kbst rbnsmeni`b mppmrtuekty, bktlbr upantked tlb cmuetry ndrbbhbet mr mecb hmrb

    rbqubstked nalbrbecb tm tlb currbet cmuetry ndrbbhbet. Wmst lns n`sm hbt wktlrbprbsbetntkvbs jrmh tlb Ebw Vbn`nea Lkdl Cmhhksskme. Qlb Ebw Vbn`nea Lkdl

    Cmhhksskme cmejkrhba tlnt Wmst nea mtlbr akp`mhntkc hksskmes wbrb n`̀ pnyked ZNQ me

    dmmas purclnsba ke-cmuetry.

    Amcuhbets Suihkttba6

    •   Ebw Vbn ǹea Lkdl Cmhhksskme Jkenecb Mjjkcbr bhnk̀ cmecurrbecb tm ZNQ

    clnrdbs ke Zneuntu.

    •   Emtkcb jrmh Zneuntu Dmvbrehbet rbdnraked ZNQ nea Akp m̀hntkc Hksskmes

    •  Bhnk` jrmh RS Nhinssnamr tm WED stntked cmetkeuba suppmrt ke sbbokedcmhp`knecb wktl Cmuetry Ndrbbhbet

  • 8/20/2019 Peace Corps Vanuatu Audit Report Final 2015

    26/29

  • 8/20/2019 Peace Corps Vanuatu Audit Report Final 2015

    27/29

     

    Wrb`khkenry Nuakt Ybpmrt6 Wbncb Cmrps/Zneuntu 99 

    NWWBEAK\ J6 MKD CMHHBEQS 

    Hnendbhbet cmecurrba wktl n`̀ bkdlt rbcmhhbeantkmes. Ke kts rbspmesb, hnendbhbet abscrkiba

    nctkmes kt ks tnoked, mr ketbeas tm tnob, tm naarbss tlb kssubs tlnt prmhptba bncl mj mur

    rbcmhhbeantkmes. Tb wksl tm emtb tlnt ke c`msked rbcmhhbeantkmes, wb nrb emt cbrtkjyked tlnttlb ndbecy lns tnobe tlbsb nctkmes mr tlnt wb lnvb rbvkbwba tlbkr bjjbct. Cbrtkjyked cmhp k̀necbnea vbrkjyked bjjbctkvbebss nrb hnendbhbet‛s rbspmeskik`ktkbs. Lmwbvbr, wlbe wb jbb` kt kswnrrnetba, wb hny cmeauct n jm`̀ mw-up rbvkbw tm cmejkrh tlnt nctkme lns ibbe tnobe nea tm

    bvn`untb tlb khpnct. N`̀ bkdlt rbcmhhbeantkmes rbhnke mpbe. Tb wk̀` rbvkbw nea cmeskabrc`msked tlbsb rbcmhhbeantkmes wlbe tlb amcuhbetntkme rbj b̀ctba ke tlb ndbecy‛s rbspmesb tm tlb

     prb k̀hkenry rbpmrt ks rbcbkvba.

  • 8/20/2019 Peace Corps Vanuatu Audit Report Final 2015

    28/29

     

    Wrb`khkenry Nuakt Ybpmrt6 Wbncb Cmrps/Zneuntu 93 

    NWWBEAK\ D6 NRAKQ CMHW@BQKME NEA MKD CMEQNCQ 

    NRAKQ CMHW@BQKME  Qlks nuakt wns cmeauctba iy Nsskstnet Kespbctmr Dbebrn` jmrNuakt Fuay @bmelnrat nea @bna Nuaktmr Ln` Enenvntk.

    MKD CMEQNCQ  Kj ymu wksl tm cmhhbet me tlb qun`kty mr usbjù ebss mj tlksrbpmrt tm lb`p us strbedtlbe mur prmauct, p`bnsb cmetnct tlbcurrbet Nsskstnet Kespbctmr Dbebrn` jmr Nuakts Fuay @bmelnratnt  f b̀melnratGpbncbcmrps.dmv  mr 979.:;9.9;>1. 

    mailto:[email protected]:[email protected]:[email protected]:[email protected]

  • 8/20/2019 Peace Corps Vanuatu Audit Report Final 2015

    29/29

     

    Lb`p Wrmhmtb tlb Ketbdrkty, Bjjkckbecy, nea

    Bjjbctkvbebss mj tlb Wbncb Cmrps

    Neymeb oemwked mj wnstbju` prnctkcbs, niusb, hkshnendbhbet,jrnua, mr ue`nwju` nctkvkty kevm`vked Wbncb Cmrps prmdrnhs mr

     pbrsmeeb` slmu`a cmetnct tlb Mjjkcb mj Kespbctmr Dbebrn`. Ybpmrts mrcmhp`nkets cne n`sm ib hnab nemeyhmus`y.

    Cmetnct MKD

    Ybpmrtked Lmt`keb6

    R.S./Ketbrentkmen`6 979.:;9.9;>2Qm` -̀Jrbb (R.S. me`y)6 9;

    Jmr Dbebrn` Kejmrhntkme6

    Hnke Mjjkcb6 979.:;9.9;77Tbisktb6  pbncbcmrps.dmv/MKD 

    Qwkttbr6 twkttbr.cmh/WCMKD 

    http://www.peacecorps.gov/OIG/ContactOIGhttp://www.peacecorps.gov/OIGhttps://twitter.com/PCOIGhttps://twitter.com/PCOIGhttps://twitter.com/PCOIGhttp://www.peacecorps.gov/OIGhttp://www.peacecorps.gov/OIG/ContactOIG