Audit of USAID/Brazil’s Environment Program

Recommendations

Recommendation 1

USAID/Brazil obtain evidence that the International Institute of Education of Brazil (IEB), the Institute of Environmental Research in the Amazon (IPAM), and the World Wildlife Fund Brazil (WWF-Brazil) have corrected the monitoring and accountability issues discussed in this finding.

Questioned Cost:
$0
Close Date:
Recommendation 2

USAID/Brazil establish internal controls that will prevent the recurrence of the types of monitoring and accountability issues discussed in this finding.

Questioned Cost:
$0
Close Date:
Recommendation 3

USAID/Brazil remind its partners of the requirement to submit all subawards for cognizant technical officer approval.

Questioned Cost:
$0
Close Date:
Recommendation 4

USAID/Brazil require an audit of Instituto Florestal Tropical's reconstructed accounting records for fiscal years 2005 and 2006 as well as its accounting records for fiscal year 2007 related to USAID funds.

Questioned Cost:
$15412
Close Date:
Recommendation 5

USAID/Brazil send the replacement cognizant technical officers to attend the required training and familiarize themselves with the roles and responsibilities outlined in the Automated Directives System, the cognizant technical officer designation letter, and the award agreements.

Questioned Cost:
$0
Close Date:
Recommendation 6

USAID/Brazil's environment program establish procedures to ensure adequate oversight of its projects. At a minimum, all travel vouchers should be accompanied by a site visit report, and a site visit checklist should be used that includes verification of reported results.

Questioned Cost:
$0
Close Date:
Recommendation 7

USAID/Brazil revise its current performance indicators so that they (1) are precisely defined and (2) better reflect the progress of its partners' activities.

Questioned Cost:
$0
Close Date:
Recommendation 8

USAID/Brazil develop an appropriate performance indicator to measure the economic benefits of the USAID/Brazil environment program or reinstate the previously used indicator " Increase in the volume of revenues from sale of sustainable goods and environmental services benefiting poor, rural communities. "

Questioned Cost:
$0
Close Date:
Recommendation 9

The agreement officer review the conditions under which the active cooperative agreements managed by the USAID/Brazil environment program office were awarded and determine if the awards should be re-competed under a Request for Application or other mechanism.

Questioned Cost:
$0
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Recommendation 10

The agreement officer and USAID/Brazil establish procedures to ensure that future award processes are not compromised.

Questioned Cost:
$0
Close Date:
Recommendation 11

USAID/Brazil establish procedures to report results in its annual operating reports that are accurate, complete, supported with adequate documentation, and clearly linked to USAID funding.

Questioned Cost:
$0
Close Date:
Recommendation 12

USAID/Brazil obtain the necessary training data on its environmental activities from its partners from fiscal year 2004 to present and input these data into the USAID training network.

Questioned Cost:
$0
Close Date:
Recommendation 13

USAID/Brazil institute procedures to collect and input training data into the USAID training network quarterly.

Questioned Cost:
$0
Close Date: