Closeout Audit of Costs Incurred by GOAL in Liberia, Sierra Leone and Syria, Under Multiple Ebola Virus Disease-Related and Operation Inherent Resolve Awards, 2013-2017

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch determine the allowability of the $133,885 in unsupported questioned costs identified on page (ii) of Bert Smith & Co.'s audit report, and recover from GOAL any amounts determined to be unallowable.

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch require GOAL to improve adherence to its policy regarding cost allocations. GOAL should retain documentation that substantiates its use of federal funds, so that records are readily available for examination, as stated on page 18 of Bert Smith & Co.'s audit report.

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch require GOAL to review and revise its financial management system so that it is in accordance at a minimum with the federal financial management system requirements as stated on page 18 of Bert Smith & Co.'s audit report.

USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division, Contract Audit Management Branch require GOAL to: (a) Review and improve the existing internal controls over the approval of expenses and implement both corrective actions and retraining of the personnel to ensure that the controls are clearly communicated; and (b) Implement the necessary steps to ensure that all documentation related to expenses be maintained for the period specified per the grant agreement, as stated on page 22 of Bert Smith & Co.'s audit report.

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch require GOAL to: (a) Review and improve the existing internal controls over the approval of expenses and implement both corrective actions and retraining of the personnel to ensure that the controls are clearly communicated; and (b) Implement the necessary steps to ensure that all documentation related to expenses be maintained for the period specified per the grant agreement, as stated on page 24 of Bert Smith & Co.'s audit report.

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch require GOAL to perform independent reviews of its procurement files periodically throughout its fiscal year to ensure that the organization's procurement policies and procedures are being adhered to by employees, as stated on page 27 of Bert Smith & Co.'s audit report.

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch require GOAL to obtain signed subaward agreements from subgrantees before the subgrantees commence work under the subawards, as stated on page 28 of Bert Smith & Co.'s audit report.