Audit of USAID/Afghanistan's Management Controls Over Overtime Compensation

Recommendations

Recommendation 1

USAID/Afghanistan determine the allowability of $16,283,163 in unsupported questioned costs representing $16,013,318 in overtime expenses that were missing required approvals by USAID supervisors, $193,805 in overtime expenses for which justifications were missing completely, and $76,040 that were too vague to serve as a basis for approvals, and recover the amounts determined to be ineligible for payment under applicable regulations or USAID or mission policies.

Questioned Cost:
$16283163
Close Date:
Recommendation 2

USAID/Afghanistan determine the allowability of $24,617 in ineligible questioned costs, representing overtime paid for time in training or in travel status, and recover the amounts determined to be ineligible for payment under applicable regulations.

Questioned Cost:
$24617
Close Date:
Recommendation 3

USAID/Afghanistan implement more effective training, control activities, and monitoring related to control of overtime compensation.

Questioned Cost:
$0
Close Date:
Recommendation 4

USAID/Afghanistan provide periodic reports, at least quarterly, to the mission director on its monitoring of control activities related to overtime compensation until it can demonstrate an acceptable degree of compliance with applicable regulations and policies.

Questioned Cost:
$0
Close Date: