Audit Report on Audit of Incurred Costs at Plantados until Freedom and Democracy in Cuba for the Three Year Period Ending June 30, 2008

NFA Transmittal
Report Number
0-000-09-011-N

Recommendations

Recommendation 1

USAID Cuba Program Agreement Officer determine the allowability of the $97,824 in questioned unsupported direct costs incurred and reimbursed and collect any disallowed amounts from Plantados until Freedom and Democracy in Cuba.

Questioned Cost:
$97824
Funds For Better Use:
$0
Recommendation 2

USAID Cuba Program Agreement Officer determine the allowability of $45,429 in questioned ineligible direct costs and collect any disallowed amounts from Plantados until Freedom and Democracy in Cuba.

Questioned Cost:
$45429
Funds For Better Use:
$0
Recommendation 3.1

USAID's Cuba Program Agreement Officer require Plantados until Freedom and Democracy in Cuba to establish policies and procedures that require personnel agreement to be executed and documented;

Questioned Cost:
$0
Close Date:
Recommendation 3.2

USAID's Cuba Program Agreement Officer require Plantados until Freedom and Democracy in Cuba to enforce internal controls over the supervisory review and approval of timesheets;

Questioned Cost:
$0
Close Date:
Recommendation 3.3

USAID's Cuba Program Agreement Officer require Plantados until Freedom and Democracy in Cuba to require that employees consistently submit timesheets;

Questioned Cost:
$0
Close Date:
Recommendation 3.4

USAID's Cuba Program Agreement Officer require Plantados until Freedom and Democracy in Cuba to train its staff about the allowability of costs; and

Questioned Cost:
$0
Close Date:
Recommendation 3.5

USAID's Cuba Program Agreement Officer require Plantados until Freedom and Democracy in Cuba to ensure that all costs incurred and charged to the USAID grant are allowable, easily verifiable, and that the documentation to support these incurred cost is maintained.

Questioned Cost:
$0
Close Date:
Recommendation 4

USAID's Cuba Program Agreement Officer direct Plantados until Freedom and Democracy in Cuba to implement policies and procedures to ensure that all procurements above the small purchase threshold are conducted through open and competitive bidding process.

Questioned Cost:
$0
Close Date:
Recommendation 5

USAID's Cuba Program Agreement Officer ensure that Plantados until Freedom and Democracy in Cuba strengthen its controls by adhering to the applicable reporting requirements and submit timely quarterly program reports.

Questioned Cost:
$0
Close Date:
Recommendation 6.1

USAID's Cuba Program Agreement Officer direct Plantados until Freedom and Democracy in Cuba to review all costs included as cost-share for the related grant to determine the allowability of the costs; and

Questioned Cost:
$0
Close Date:
Recommendation 6.2

USAID's Cuba Program Agreement Officer direct Plantados until Freedom and Democracy in Cuba to review the cost-share documentation to ensure that the grantee met the matching requirement by the end of the life of the grant.

Questioned Cost:
$0
Close Date:
Recommendation 7

USAID's Cuba Program Agreement Officer ensure that Plantados until Freedom and Democracy in Cuba implement procedures to require the reconciliation of its general ledger to ensure that costs incurred are properly recorded and reported. Plantados should also ensure that discrepancies are properly identified and documented.

Questioned Cost:
$0
Close Date: