Review of the Pan American Development Foundation's Management Controls

Recommendations

Recommendation 1

USAID/Haiti require PADF/Washington to establish proper controls to secure and maintain supporting documentation to prevent total loss of information.

Questioned Cost:
$0
Close Date:
Recommendation 2

USAID/Haiti require PADF/Haiti to take appropriate action to safeguard all financial data by ensuring that (1) detailed accounting data are backed up, (2) backups are stored in a safe location, (3) backups are functional, and (4) data are properly safeguarded during system upgrades.

Questioned Cost:
$0
Close Date:
Recommendation 3

USAID/Haiti require PADF/Washington to maintain proper accounting controls by enforcing detailed reconciliations of financial data on a monthly basis.

Questioned Cost:
$0
Close Date:
Recommendation 4

USAID/Haiti confirm that PADF/Haiti implements appropriate controls enforcing timely tracking and settling of advances to employees.

Questioned Cost:
$0
Close Date:
Recommendation 5

USAID/Haiti confirm that PADF/Haiti implements appropriate controls requiring timely payments to vendors and employees and compliance with contractual requirements.

Questioned Cost:
$0
Close Date:
Recommendation 6

USAID/Haiti require PADF/Haiti to strengthen its controls over the award process, requiring consistent use of preaward survey documentation with all relevant information in compliance with the award document.

Questioned Cost:
$0
Close Date:
Recommendation 7

USAID/Haiti require PADF/Haiti to develop and implement policies and procedures for completing and documenting an annual physical count of assets, including use of standard templates when conducting physical counts.

Questioned Cost:
$0
Close Date:
Recommendation 8

USAID/Haiti require PADF/Haiti to complete updating its policies and procedures and establish proper management controls to ensure continued timely review and updates.

Questioned Cost:
$0
Close Date:
Recommendation 9

USAID/Haiti require PADF/Haiti to enforce its policies and procedures requiring direct payment to all vendors.

Questioned Cost:
$0
Close Date:
Recommendation 10

USAID/Haiti make a determination regarding the unallowable questioned cost for rental of space and chairs totaling $1,250 and recover from the recipient the amounts determined to be unallowable.

Questioned Cost:
$1250
Close Date:
Recommendation 11

USAID/Haiti require that PADF/Haiti comply with all agreement clauses and make a determination regarding the $2,731 in unsupported questioned costs for housing payments and $1,078 for the foreign travel payments.

Questioned Cost:
$3809
Close Date:
Recommendation 12

USAID/Haiti require that PADF/Haiti enforce appropriate controls to review all calculations for accurate and reasonable allocations in accordance with Office of Management and Budget Circular A-122.

Questioned Cost:
$0
Close Date:
Recommendation 13

USAID/Haiti make a determination regarding the unallowable questioned costs-- related to the rental expenses for the cap Haitien office totaling $26,553, security expenses for the cap Haitien office totaling $10,924, consulting expenses totaling $350, and expenses for garage utilization totaling $608--and recover from the recipients the amounts determined to be unallowable.

Questioned Cost:
$38435
Close Date:
Recommendation 14

USAID/Haiti make a determination regarding $17,775 in questioned costs related to the $10,350 credit for rent allowance and the $7,425 credit for the education allowance recovered from an employee and recover from the recipient the amounts determined to be unallowable.

Questioned Cost:
$17775
Close Date: