Audit of USAID/Sierra Leone's Agricultural Activities

Recommendations

Recommendation 1

USAID/Sierra Leone work with the partner to develop and implement a plan to measure the
program's impact on targeted areas by rebuilding a baseline from available data and using specific proxy indicators to determine the change in income
levels from the onset of the program.

Questioned Cost:
$0
Close Date:
Recommendation 2

USAID/Sierra Leone work with the partner to develop and implement a plan to verify that performance data are organized, supported, and verifiable.

Questioned Cost:
$0
Close Date:
Recommendation 3

USAID/Sierra Leone make a management decision on
the allowability of the unapproved budget overruns of $794,664 and collect from the recipient any amounts determined to be unallowable.

Questioned Cost:
$794664
Close Date:
Recommendation 4

USAID/Sierra Leone make a management decision on
the allowability of the ineligible and unsupported questioned costs totaling $71,776 identified in Table 2 and collect from the recipient any amounts determined to be unallowable. The breakdown for the total questioned costs of $71,776 was $21,811 ineligible questioned costs and $49,965 unsupported questioned costs.

Questioned Cost:
$71776
Close Date:
Recommendation 5

USAID/Sierra Leone work with the partner to develop and implement a plan to address the internal financial control weaknesses related to oversight and the segregation of duties.

Questioned Cost:
$0
Close Date:
Recommendation 6

USAID/Sierra Leone work with the partner to develop and implement a financial plan to monitor program expenditures against the approved program budget quarterly.

Questioned Cost:
$0
Close Date:
Recommendation 7

USAID/Sierra Leone work with the partner to realign
the work plan as a result of the budget shortage created by cost overruns.

Questioned Cost:
$0
Close Date:
Recommendation 8

USAID/Sierra Leone work with the partner to develop and implement a plan to improve cooperation among the coalition partners in a way that more closely reflects the intent of the cooperative agreement.

Questioned Cost:
$0
Close Date:
Recommendation 9

USAID/Sierra Leone work with the partner to prepare and implement a plan to verify that the
cost share reported is documented and allowable in accordance with the terms of this agreement.

Questioned Cost:
$0
Close Date:
Recommendation 10

USAID/Sierra Leone modify the Promoting
Agriculture, Governance, and the Environment cooperative agreement to clarify whether the cost-sharing amount is to be provided in accordance with the annual schedule.

Questioned Cost:
$0
Close Date:
Recommendation 11

USAID/Sierra Leone work with the partner to develop and implement a plan that requires the
partner to reach the life-of-program cost-sharing requirement by the program's end date.

Questioned Cost:
$0
Close Date:
Recommendation 12

USAID/Sierra Leone work with the partner to
determine and document essential activities that can be completed from the fiscal year 2010 work plan on a mutually agreed-upon schedule.

Questioned Cost:
$0
Close Date:
Recommendation 13

USAID/Sierra Leone establish and implement policies mandating compliance with environmental requirements for its entire portfolio and communicate these requirements to its staff and
implementing partners in writing.

Questioned Cost:
$0
Close Date:
Recommendation 14

USAID/Sierra Leone require that all activity
documents under the Promoting Agriculture, Governance, and the Environment Program be amended to incorporate appropriate language
regarding environmental compliance and be approved by the appropriate officials.

Questioned Cost:
$0
Close Date: