Recommendation Dashboard

To address the weaknesses identified in the report, the firm recommend that USAID's Acting Director, Office of Acquisition & Assistance:
Develop and implement procedures to collect indirect cost data from implementers in a systematic manner that will allow it to comprehensively report and analyze the indirect costing methodology and rates for implementers. This information should include indirect cost rate agreement type (e.g., cognizant agency-negotiated indirect cost rate or de minimis agreements).

To address the weaknesses identified in the report, the firm recommend that USAID's Acting Director, Office of Acquisition & Assistance:
Review the results of the prime implementer's sub-awardee monitoring specifically for indirect cost concerns during site visits or other reviews of the prime.

To address the weaknesses identified in the report, the firm recommend that USAID's Acting Director, Office of Acquisition & Assistance:
Develop written internal control policies, procedures, or guidance specific to USAID's Overhead, Special Cost, and Closeout Branch indirect cost processes to clarify minimal documentation retention rules during every phase of the indirect cost process, notably first time, subsequent, and final negotiations.

To address the weaknesses identified in the report, the firm recommend that USAID's Acting Director, Office of Acquisition & Assistance:
Develop checklists to verify completion of for-profit organizations files similar to the checklist used for non-profit organizations.

To address the weaknesses identified in the report, the firm recommend that USAID's Acting Director, Office of Acquisition & Assistance:
Develop a process to conduct periodic reviews of a sample of implementer files for missing documents or accuracy of indirect costs charged and report unsupported payments as improper payments.

To address the weaknesses identified in the report, the firm recommend that USAID's Acting Director, Office of Acquisition & Assistance:
Consider implementation of a centralized document control methodology and tracking mechanism to improve internal document control practices.

We recommend that the Assistant to the Administrator of the Bureau for Democracy, Human Rights, and Governance take the following action:
1. Coordinate with the Bureau for Latin America and the Caribbean to develop and implement practical guidance on responding to elements of democratic backsliding. This should incorporate lessons learned and after-action reports from missions that have responded to democratic backsliding.

We recommend that the Assistant Administrator of the Bureau for Latin America and the Caribbean take the following action:
2. Coordinate with the Bureau for Democracy, Human Rights, and Governance and missions in the region to develop and implement an action plan to establish ongoing mission-to-mission knowledge sharing on responding to democratic backsliding.

We recommend that the USAID/Bureau for Humanitarian Assistance, USAID/Bangladesh, USAID/Burma, and USAID Bureau for Asia take the following actions:
1. In line with USAID's Policy Framework, USAID/Bangladesh, in coordination with the USAID/Bureau for Humanitarian Assistance, design and implement a plan to increase collaboration with other development organizations and donors to improve the long-term living conditions of the Rohingya and address protracted development challenges.

We recommend that the USAID/Bureau for Humanitarian Assistance, USAID/Bangladesh, USAID/Burma, and USAID Bureau for Asia take the following actions:
2. USAID/Bangladesh implement the May 2022 internal assessment recommendation to develop a plan to improve livelihood opportunities for host communities.

We recommend that the USAID/Bureau for Humanitarian Assistance, USAID/Bangladesh, USAID/Burma, and USAID Bureau for Asia take the following actions:
3. USAID/Bureau for Humanitarian Assistance identify and implement options for providing long-term funding arrangements for humanitarian assistance activities in Bangladesh.

We recommend that the USAID/Bureau for Humanitarian Assistance, USAID/Bangladesh, USAID/Burma, and USAID Bureau for Asia take the following actions:
4. USAID/Bureau for Asia, as the geographic bureau responsible for the missions in Bangladesh and Burma, coordinate with USAID/Bangladesh, USAID/Burma, and the USAID/Bureau for Humanitarian Assistance and assess the need to develop and communicate an overall Agency strategy for the Rohingya crisis response with clearly defined end goals, specific and measurable outcomes, clear roles and responsibilities, and a roadmap for achieving those goals.

We recommend that the USAID/Bureau for Humanitarian Assistance, USAID/Bangladesh, USAID/Burma, and USAID Bureau for Asia take the following actions:
5. USAID/Bureau for Humanitarian Assistance, USAID/Bangladesh, and USAID/Burma assess their ability to engage directly with more local nongovernmental organizations in Bangladesh and Burma, to include what may be needed to build their organizational capacity to responsibly manage USAID funds.

We recommend that the USAID/Bureau for Humanitarian Assistance, USAID/Bangladesh, USAID/Burma, and USAID Bureau for Asia take the following actions:
6. USAID/Bangladesh and USAID/Burma develop and implement a plan that identifies sustainable, alternative options for sufficient mission staffing.

We recommend that the Millennium Challenge Corporation verify that the MCA-Senegal corrects the two instances of material noncompliance detailed on pages 50 to 52 of the audit report.

We recommend that USAID/Uganda verify that The AIDS Support Organization Uganda Limited corrects the two instances of material noncompliance detailed on pages 43 to 46 of the audit report.

We recommend that USAID/Zimbabwe determine the allowability of $181,715 in ineligible questioned costs on pages 13 to 15 of the audit report and recover any amount that is unallowable.

We recommend that the Millennium Challenge Corporation Audit verify that MCA-Morocco corrects the two instances of material noncompliance detailed on pages 46 to 49 of the audit report.

We recommend that USAID/Senegal determine the allowability of $35,129 in unsupported questioned costs on pages 18 and 32 of the audit report and recover any amount that is unallowable.

We recommend that USAID/Senegal verify that African Center for Advanced Studies in Management in Senegal corrects the two instances of material noncompliance detailed on pages 39 and 40 of the audit report.

We recommend that USAID/Zambia determine the allowability of $65,485 in unsupported questioned costs on page 29 of the audit report and recover any amount that is unallowable.

We recommend that USAID/Zambia verify that John Snow Health Zambia Limited corrects the three material weaknesses in internal control detailed on pages 48, 52 to 55 of the audit report.

We recommend that USAID/Zambia verify that John Snow Health Zambia Limited corrects the one instance of material noncompliance detailed on page 59 of the audit report.

We recommend that USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division verify that Handicap International Federation corrects the three instances of material noncompliance detailed on pages III-2 and III-3 of the audit report.