Recommendation Dashboard

We recommend that USAID determine the allowability of $66,733 in ineligible questioned costs on page 23 of the audit report and recover any amount that is unallowable.

We recommend that USAID verify that Program for Appropriate Technology in Health in Kenya corrects the one instance of material noncompliance detailed on pages 29 to 30 of the audit report.

We recommend that USAID verify that Program for Appropriate Technology in Health in Kenya provides AMREF Health Africa in Kenya with a copy of the finding raised in Ernst & Young LLP's audit report for their review (a) to determine the allowability of any ineligible questioned costs identified on pages 16 and 23 of the audit report pertaining to their particular subaward; and (b) to take any corrective actions regarding the instance of material noncompliance related to the subaward detailed on pages 29 to 30 of the report.

We recommend that USAID determine the allowability of $62,314 in ineligible questioned costs on pages 19 and 34 of the audit report and recover any amount that is unallowable.

We recommend that USAD verify that Liverpool Voluntary Care and Treatment corrects the one instance of material noncompliance detailed on pages 37 to 39 of the audit report.

We recommend that USAD verify that Liverpool Voluntary Care and Treatment provides FHI360 with a copy of the finding raised in Ernst & Young LLP's audit report for their review (a) to determine the allowability of any ineligible questioned costs identified on pages 19 and 34 of the audit report pertaining to their particular subaward; and (b) to take any corrective actions regarding the instance of material noncompliance related to the subaward detailed on pages 37 to 39 of the report.

Clarify procedures for validating the security level of armored vehicles when approving asset disposition plans

Implement a plan to ensure remaining health commodities associated with terminated awards in Haiti are donated in accordance with their USAID-approved disposition plans.

Implement a plan to ensure port rehabilitation materials located in the U.S. and in Haiti are disposed of in accordance with USAID-approved disposition plans.

Ensure that disposition plans are approved for all terminated awards USAID Southern Africa managed.

Implement internal controls, such as closeout audits, to verify that high-value assets purchased under awards are properly accounted for at the time of award closeout, in accordance with thresholds established in Federal requirements.

We recommend that USAID determine the allowability of $55,154 in ineligible questioned costs identified on pages 19 and 30 of the audit report and recover any amount that is unallowable.

We recommend that USAID verify that Christian Health Association of Kenya corrects the one instance of material noncompliance detailed on pages 43 to 44 of the audit report.

We recommend that the Millennium Challenge Corporation determine the allowability of $27,000 in ineligible questioned costs on pages 40 and 41 of the audit report and recover any amount that is unallowable.

USAID's Chief Information Officer conduct updated risk assessments for the two systems we identified

USAID's Chief Information Officer perform security controls assessments for the two systems we identified.

USAID's Chief Information Officer determine whether the Agency included cybersecurity duties in position descriptions and performance plans. If not, take corrective action, including addressing the causes for not doing so.

USAID's Chief Information Officer determine whether the Agency developed and implemented policies and procedures for maintaining data and metadata inventories for its various data types, including data from third-party providers. If not, take corrective action, including addressing the causes for not doing so.

USAID's Chief Information Officer determine whether the Agency implemented network monitoring and enforcement mechanisms to identify and disconnect or isolate noncompliant devices. If not, take corrective action, including addressing the causes for not doing so.

USAID or other U.S. government officials responsible for the administration and oversight of the direct budget support funds work with contractor KPMG to develop a plan to submit the required oversight deliverables to ensure U.S. government funds are being used as intended

USAID or other U.S. government officials responsible for the administration and oversight of the direct budget support funds develop and implement a plan to review the internally displaced persons expenditure category from June 2022 through December 2023 in the scope of work for future contracted audits of the Government of Ukraine to confirm that preventative controls screen beneficiaries for duplicate payments

USAID or other U.S. government officials responsible for the administration and oversight of the direct budget support funds work with the the Government of Ukraine to develop a plan to identify the extent to which payments were made to internally displaced persons living abroad between June 2022 and July 2023 that were reimbursed by USAID's contributions to the Public Expenditures for Administrative Capacity Endurance fund, and use the reconciliation process outlined in the World Bank's 2024 Project Operation Manual for any amounts determined to be ineligible

We recommend that USAID or other U.S. government officials responsible for the administration and oversight of the Dubai warehouse take the following actions: Update the warehouse contract to clarify requirements for temperature and humidity control, maintaining mechanical equipment, and inspecting commodities in the warehouse.

We recommend that USAID or other U.S. government officials responsible for the administration and oversight of the Dubai warehouse take the following actions: Update the statement of work for third-party inspections to clarify quarterly inspection requirements of Dubai warehouse conditions, such as pest control and temperature.

Verify that MCA Lesotho II Authority corrects the one material weakness in internal control detailed on pages 42 and 46 of the audit report.

Verify that MCA Lesotho II Authority corrects the one instance of material noncompliance detailed on pages 42 and 47 of the audit report.