Report on Financial Closeout Audit of USAID Resources Managed by the Rural Justice Center Field Office in Haiti Under Grant Agreement No. S21-G-00-09-00028-00 From June 9, 2009, to August 9, 2010

NFA Transmittal
Report Number
3-521-13-001-N

Recommendations

Recommendation 1

USAID/Haiti agreement officer determine the reasonableness of $148,754 in questioned costs incurred for consultants and collect any disallowed amounts from the Rural Justice Center.

Questioned Cost:
$148754
Funds For Better Use:
$0
Recommendation 2

USAID/Haiti agreement officer determine the allowability of $161,315 in questioned unsupported costs and collect any disallowed amounts from the Rural Justice Center.

Questioned Cost:
$161315
Funds For Better Use:
$0
Recommendation 3

USAID/Haiti agreement officer determine the allowability of $40,000 in questioned costs incurred for legal services and collect any disallowed amounts from the Rural Justice Center.

Questioned Cost:
$40000
Funds For Better Use:
$0
Recommendation 4

USAID/Haiti agreement officer determine the allowability of $23,007 in ineligible questioned costs and collect any disallowed amounts from the Rural Justice Center.

Questioned Cost:
$23007
Funds For Better Use:
$0
Recommendation 5

USAID/Haiti agreement officer determine the allowability of $10,978 in ineligible questioned costs and collect any disallowed amounts from the Rural Justice Center.

Questioned Cost:
$10978
Funds For Better Use:
$0
Recommendation 6

USAID/Haiti agreement officer determine the allowability of the $93,555 in questioned actual cost over budget and collect any disallowed amounts from the Rural Justice Center.

Questioned Cost:
$93555
Funds For Better Use:
$0
Recommendation 7

USAID/Haiti agreement officer determine the allowability of the $16,291 in questioned costs incurred for grant funds received in excess of costs reported and collect any disallowed amounts from the Rural Justice Center.

Questioned Cost:
$16291
Funds For Better Use:
$0
Recommendation 8

USAID/Haiti mission director verify that the Rural Justice Center has taken the necessary steps to become familiar with the requirements of subsequent federal awards, and implement written policies and procedures to govern its procurement of goods and services.

Questioned Cost:
$0
Close Date:
Recommendation 9

USAID/Haiti mission director verify that the Rural Justice Center establishes controls and implements policies to make sure support is obtained and maintained for all expenditures.

Questioned Cost:
$0
Close Date:
Recommendation 10

USAID/Haiti mission director verify that the Rural Justice Center establishes and implements policies and procedures for financial reporting to make sure contracted services that the Agency has paid for are rendered.

Questioned Cost:
$0
Close Date:
Recommendation 11

USAID/Haiti mission director verify that the Rural Justice Center implements internal control processes and procedures to make sure transactions are reported within the accounting period, are eligible, and charged to the federal funding source within the period of availability of funds.

Questioned Cost:
$0
Close Date:
Recommendation 12

USAID/Haiti mission director verify that the Rural Justice Center implements internal controls over its cash management process to make sure costs are incurred before they are recorded.

Questioned Cost:
$0
Close Date:
Recommendation 13

USAID/Haiti mission director verify that the Rural Justice Center implements policies and procedures to make sure grant expenditures are tracked against the respective budget line items and that appropriate steps are taken in the event of a potential budget overrun to obtain the necessary approval from the cognizant USAID official.

Questioned Cost:
$0
Close Date:
Recommendation 14

USAID/Haiti mission director verify that the Rural Justice Center implements a better system of accounting to make sure all transactions related to its federal grants are recorded appropriately and that adequate supporting documentation of the transactions are obtained and maintained.

Questioned Cost:
$0
Close Date:
Recommendation 15

USAID/Haiti mission director verify that the Rural Justice Center implements an approved electronic system of financial management that allows for effective, efficient financial reporting of federal expenditures, internal control policies and procedures to make sure that issues such as the lack of segregation of duties are mitigated by compensating controls, and a process to make sure bank reconciliations are prepared and consistently reviewed.

Questioned Cost:
$0
Close Date:
Recommendation 16

USAID/Haiti mission director verify that the Rural Justice Center implements written policies and procedures to address the various operational objectives and desktop processes and a system of internal control that is modeled after the Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control integrated framework.

Questioned Cost:
$0
Close Date:
Recommendation 17

USAID/Haiti mission director verify that the Rural Justice Center implements internal control processes and procedures to confirm that the required reports are prepared, reviewed, and submitted in a timely manner, and improves its communication with the mission regarding to the need for modification of the scope of work when significant events occurred to ensure that the grantee is not being evaluated against criterion that is no longer applicable.

Questioned Cost:
$0
Close Date: