Audit of USAID/Senegal's Systems for Ensuring Appropriate Audit Oversight of Funded Programs

USAID/Senegal develop and implement internal procedures to ensure that any deviations from Automated Directive System 591 and the Office of Inspector General's Guidelines for Financial Audits Contracted by Foreign Recipients auditing requirements are documented, justified, and approved.

USAID/Senegal develop and implement internal procedures that require the mission to review and approve recipients' audit contracts for compliance with USAID's policies and applicable regulations, and that performance of these procedures be documented and maintained.

USAID/Senegal develop and implement a formal timeline with its recipients to ensure that the full audit process from hiring an audit firm to submitting the audit report to the Regional Inspector General's office in Dakar is done within the time frame established in USAID policy.