Audit of USAID/Iraq's Implementation of the Iraq Financial Management Information System

USAID/Iraq refrain from further funding of the Iraq Financial Management Information System until the mission develops a documented action plan that specifically addresses ongoing impediments to the successful implementation and sustainability of the system. This action plan should include the following elements: (1) identification of outstanding technical problems in full collaboration with the Ministry of Finance of the Government of Iraq, (2) determination of whether these outstanding technical problems can be resolved and by whom, (3) resolution of outstanding technical problems before training is provided in an area with functional issues, (4) training designed to meet the needs identified by Iraq system users from the Ministry of Finance, and (5) identification of and adherence to information technology best practices, such as Control Objectives for Information and Related Technology.