Recommendation Dashboard

We recommend that USAID/Uganda verify that Agency for Cooperation in Research and Development Uganda corrects the one instance of material noncompliance detailed on page 35 of the audit report.

We recommend that USAID/Tanzania verify that Tanzania Women Lawyers Association corrects the one instance of material noncompliance detailed on page 27 of the audit report.

We recommend that USAID/Tanzania verify that Tanzania Women Lawyers Association corrects the one material weakness in internal control detailed on page 23 of the audit report.

We recommend that USAID/Rwanda verify that Society of Women Against AIDS in Africa corrects the two instances of material noncompliance detailed on pages 5 and 9 of the management letter.

We recommend that USAID/Tanzania verify that Amref Health Africa corrects the one instance of material noncompliance detailed on pages 41 to 44 of the audit report.

USAID/Pakistan determine the allowability of $4.478 million aggregate payments to suppliers and contractors during the audited period as detailed in finding Nos. 4.1.1 and 4.1.2 on pages 19 to 20 of the audit report.

We recommend that USAID's Office of Acquisition and Assistance Cost, Audit and Support Division/Contract Audit Management Branch verify that Pathfinder corrects the one material weakness in internal
control detailed on page 34 of the audit report.

We recommend that USAID's Office of Acquisition and Assistance Cost, Audit and Support Division/Contract Audit Management Branch determine the allowability of $1,389,642 in questioned costs USAID Office of Inspector General ($1,389,642 unsupported) on page 34 of the audit report and recover any amount that is unallowable.

We recommend that USAID/Tanzania verify that Christian Social Services Commission corrects the one material weakness in internal control detailed on page 40 of the audit report.

We recommend that USAID/Tanzania verify that Christian Social Services Commission corrects the two instances of material noncompliance detailed on pages 43 and 44 of the audit report.

We recommend that USAID/West Africa verify that ECOWAS Regional Agency for Agriculture and Food corrects the two instances of material noncompliance detailed on pages 13 and 14 of the audit report.

We recommend that USADF Department of Financial Management and Finance and Chief Financial Officer: Reassess the Funds Held Outside of Treasury reconciliation process for ways to improve the process to maximize the use of electronic records and bank access.

We recommend that USADF Department of Financial Management and Finance and Chief Financial Officer: Reassess the Funds Held Outside of Treasury reconciliation process for ways to improve the process to address inactive accounts and close accounts as necessary.

We recommend that USADF Department of Financial Management and Finance and Chief Financial Officer: Revisit the current policy and procedures related to the recording of financial transactions and reconciliation of bank accounts for the Funds Held Outside of Treasury accounts and make the appropriate changes to ensure that the trial balance and financial statements reflect the true course of events that occurred in their appropriate period.

We recommend that USADF Department of Financial Management and Finance and Chief Financial Officer: Reassess the Funds Held Outside of Treasury reconciliation process for ways to improve the process to implement timelines that most align with the financial statement requirements and an adequate review of recorded balances versus what was sent to be recorded.

We recommend that USADF Department of Financial Management and Finance and Chief Financial Officer: Reassess the Funds Held Outside of Treasury reconciliation process for ways to improve the timeliness of the monthly reconciliations.

We recommend that USADF Department of Financial Management and Finance and Chief Financial Officer: Reassess the Funds Held Outside of Treasury reconciliation process for ways to improve the process to revalue account balances monthly with or without bank statements and record the adjustments as needed.

Ensure the new processes developed in Recommendations 4, 5, 7, and 8 are adequately communicated, both in writing and via training, to impacted personnel.

Develop a process by which USAID can automatically calculate lease balances for leases dedicated to USAID to allow USAID to verify the accuracy of the information provided by the Department of State related to USAID's dedicated leases.

Develop and implement a process to capture the information identified based on Recommendation 6 to allow for automation of determining completeness of the Department of State provided lease listing.

Determine what information needs to be captured at a transaction level to allow for the identification of the lease and the type of lease (i.e., domestic, international - USAID dedicated, international - housing pool) at the disbursement transaction level.

Develop and document a process to ensure its leases are recorded in
accordance with SFFAS 54. At a minimum, this should include the Agency's consideration of materiality and process to assess the completeness, accuracy and reasonableness of all information from the Department of State for which USAID relies on to report in its financial statements and to include an element of management review and approval.

Develop and document a process on how the Agency implements and
adopts new accounting standards and guidance going forward, including, but not limited to, the
implementation of the embedded leases portion of SFFAS 54.

Review the reconciliation process with National Finance Center Payroll/Personnel System records to determine enhancements for more effectively identifying and correcting inaccurate information.

Perform quarterly reviews over a sample of personnel to ensure that personnel files are maintained and updated to correctly reflect personnel actions.

Assess reviews performed by the Human Capital and Talent Management/Employee Services and Benefits division to ensure payroll benefit, leave, and deductions calculated and recorded in employee leave and earnings statements are accurate, agree to employee authorized elections, and comply with USAID's Automated Directive System and federal regulations.