Audit of USAID/Southern Africa’s Audit Management Program

Recommendations

Recommendation 1

USAID/Southern Africa formulate policies and procedures to help ensure that due diligence is exercised in making management decisions, that management decisions are well reasoned and that management decisions are well documented.

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Recommendation 2

USAID/Southern Africa develop and implement a plan to periodically assess a sample of management decisions to ensure that due diligence is exercised in making management decisions, that management decisions are well reasoned and that management decisions are well documented.

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Recommendation 3

USAID/Southern Africa remind its contract and agreement officers of the importance of maintaining timely and sufficient documentation in the official files to provide a complete background as a basis for informed decisions, support actions taken by the contracting/agreement officer, provide information for reviews and investigations, and furnish essential facts in the event of litigation or congressional inquiries.

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Recommendation 4

USAID/Southern Africa ensure that all documentation relevant to management decisions reviewed in this audit be incorporated into the official agreement files.

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Recommendation 5

USAID/Southern Africa establish procedures to ensure that all delinquent recipient contracted audits are completed in accordance with USAID policies and procedures, including periodically educating cognizant technical officers and recipients as to (1) USAID's audit requirements and their roles in the audit process, (2) techniques that can be used to expedite the completion of audits, and (3) their need to monitor the audit process.

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Recommendation 6

USAID/Southern Africa establish policies and procedures that provide the mission director with a monthly executive report that reflects the implementation of the mission's audit plan by team, identifies delinquent and potentially delinquent audits, and highlights actions that must be taken to address delinquent and potentially delinquent audits.

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Recommendation 7

USAID/Southern Africa obtain and submit final audit reports for all delinquent audits.

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