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Audit (A-04-12-04023)

The Centers for Disease Control and Prevention's Vietnam Office Generally Monitored Recipients' Use of the President's Emergency Plan for AIDS Relief Funds

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Through its Global HIV/AIDS Program, CDC implemented the President's Emergency Plan for AIDS Relief (PEPFAR), working with ministries of health and other in-country partners to combat HIV/AIDS by strengthening health systems and building sustainable HIV/AIDS programs in more than 75 countries. CDC's office in Hanoi, Vietnam (CDC Vietnam), is responsible for PEPFAR funds awarded to government agencies and for-profit and nonprofit organizations (recipients) in Vietnam.

Our audit found that CDC Vietnam generally monitored recipients' use of PEPFAR funds in accordance with HHS and other Federal requirements. Most of the recipients' cooperative agreement files included required evidence that CDC Vietnam had monitored the cooperative agreements. However, of the four recipient files that we reviewed, one file contained no evidence that CDC Vietnam had attempted to obtain the annual progress report, which it needed to determine whether the recipient had met the goals and objectives in its approved application.

CDC Vietnam had supplemental guidance that outlined the responsibilities of team members for managing cooperative agreements. However, it did not have written policies and procedures for the monitoring process to assure that PEPFAR funds were used as intended by law.

We recommended that CDC Vietnam implement standard operating procedures for monitoring recipients' use of PEPFAR funds. These should include, but are not limited to, documenting its review of progress reports. CDC concurred with our recommendation.

Copies can also be obtained by contacting the Office of Public Affairs at

Office of Inspector General, U.S. Department of Health and Human Services | 330 Independence Avenue, SW, Washington, DC 20201