Closeout Audit of Costs Incurred by Partners in Health in Liberia, Sierra Leone, and the United States Under Multiple Ebola-Related Awards, 2014-2015 - Re-issued

We recommend that USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch determine the allowability of the $2,500,676 in questioned costs identified ($2,064,252 as ineligible and $436,424 as unsupported) on pages 20 and 21of Davis and Associates' audit report, and recover from Partners in Health any amounts determined to be unallowable.

We recommend that USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division, Contract Audit Management Branch require Partners in Health to adopt appropriate procedures put in place by the finance staff in Liberia to develop a robust procurement policy, and verify that they are applied consistently across the organization, as stated on page 36 of Davis and Associates' audit report.

We recommend that USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division, Contract Audit Management Branch verify that Partners in Health implements a timekeeping policy designed to track time worked on USAID awards and applies it consistently across the organization, as stated on page 38 of Davis and Associates' audit report.

We recommend that USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division, Contract Audit Management Branch require Partners in Health to amend its policies and procedures and train its employees to consistently comply with Federal regulations related to cost principles specifically, that all costs billed to the U.S. Government are adequately documented as stated on page 40 of Davis and Associates' audit report.