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Audit (A-06-11-00057)

The Vietnam Administration for HIV/AIDS Control Did Not Always Manage the President's Emergency Plan for AIDS Relief Funds or Meet Program Goals in Accordance With Award Requirements

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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 awarded PEPFAR funds totaling $15 million and a carryover amount of $4.2 million to the Vietnam Administration for HIV/AIDS Control, the Ministry of Health (the Ministry), for the budget period September 30, 2009, through September 29, 2010.

Our audit found that the Ministry did not always manage PEPFAR funds or meet program goals in accordance with award requirements. With respect to financial management, the Ministry did not return $18,000 in interest income to CDC through the Payment Management System. In addition, $30,000 of the $434,000 in financial transactions that we reviewed was used to pay potentially unallowable value-added taxes (VAT) on purchases. Also, the Ministry did not ensure that all of the provinces obtained the tax identification (tax ID) required to receive a VAT refund or record adjustments to the general ledger account in a timely manner.

We recommended that the Ministry (1) return $18,000 in interest income to CDC, (2) work with CDC to resolve whether the $30,000 of VAT was an allowable expenditure under the cooperative agreement, (3) ensure that all provinces receive a tax ID and apply for a VAT refund, (4) record financial transactions timely, and (5) strengthen its internal controls. The Ministry generally agreed with our recommendations.

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