Limited Scope Review of the Millennium Challenge Corporation (MCC) Resources Managed by Millennium Challenge Account-Mali (MCA-Mali), Under the Compact Agreement between the MCC and the Government of Mali
We recommend that, to avoid potential delays, MCA-Mali initiate planning to arrange for clearance or approval from customs that will expedite the movement of project materials and supplies through customs.
We recommend that MCA-Mali review the status of all planned expenditures and cancel any significant operational expenditures, such as the planned building renovation, that are not directly related to project activities.
We recommend that MCA-Mali revise its Procurement Operations Manual to be consistent with the Millennium Challenge Corporation Program Procurement Guidelines, and include the correct thresholds for all procurement methods.
We recommend that MCA-Mali revise its Procurement Operations Manual to describe the numbering process to be used for purchase requisition notes and to require that purchase requisition notes include estimated costs.
We recommend that MCA-Mali revise its vehicle policy to establish proper control and accountability over vehicle use that includes (a) destination signatures by users and (b) accounting for mileage and fuel usage.
We recommend that MCA-Mali establish valid employment contracts for all employees.
We recommend that MCA-Mali develop and implement a plan to fully implement its Manual of Administrative Procedures to ensure that all personnel files are complete, including personnel evaluations, applications, memos of negotiation, and reasons for significant personnel actions.
We recommend that MCC require that all accountable entities have their proposed independent consultants prepare a "Contractor Employee Biographical Data Sheet" and certify that the historical consultant rates presented on such forms are accurate and true, in order to ensure that independent consultants' proposed rates are reasonable and comparable to historical compensation rates.
We recommend that MCA-Mali provide written justification for needing 54 computers for a staff of 35 and explain how the computers are currently being used.
We recommend that MCC develop and implement policies and procedures to ensure that its accountable entities purchase only the minimum type, quality, and quantity of vehicles necessary to accomplish the compact's objectives.
We recommend that MCC (a) clearly communicate to the management of all accountable entities that premium class travel should only be used under unusual circumstances, such as for urgent travel where a trip is in excess of 14 hours and scheduling constraints preclude an en route rest stop, and (b) ensure that all accountable entities do not have travel policies and procedures that would result in charges exceeding those which would be paid in accordance with MCC's travel policies.
We recommend that MCC book hotel rooms for accountable entities' staff at rates within the allowable daily lodging rates established by the General Services Administration.
We recommend that MCA determine the allowability of the $407,767 in questioned costs and recover the amounts determined to be unallowable.