Recommendation Dashboard

USAID/Haiti determine the allowability of $110,064 in unsupported questioned costs on pages 10 and 11 of the audit report and recover any amount that is unallowable.

USAID/Haiti verify that FONKOZE corrects the one significant deficiency in internal control detailed on pages 24 to 27 of the audit report.

USAID/Haiti verify that FONKOZE corrects the one instance of material noncompliance detailed on pages 33 and 36 of the audit report.

USAID/Haiti verify that FONKOZE corrects the one significant deficiency in internal control related to tax withholding on transportation allowance for employees totaling $4,513 detailed on page 35 of the management letter.

United States African Development Foundation's chief information security officer fully develop and document a risk management strategy for information technology operations that requires the Foundation to identify: (i) risk assumptions; (ii) risk constraints (iii) risk tolerance; and (iv) priorities and trade-offs.

United States African Development Foundation's chief information security officer update the Foundation's access control policies and procedures to include the use of personal identity verification credentials and how the credentials are enforced for logical access to USADF's information technology resources.

United States African Development Foundation's chief information security officer update the Foundation's continuous monitoring policies and procedures to include how its chief Information officer, information technology systems administrator, and security analyst gather, document, assess, and remediate information system vulnerabilities, threats, and risks in a timely manner and then implement the procedures.

IAF develop and implement an enterprise risk management policy that fully defines the Foundation's risk management policies, procedures, and strategy, including (a) the organization's processes and methodologies for categorizing risk; (b) developing a risk profile; (c) assessing risk and risk appetite/tolerance levels and responding to risk; and (d) monitoring risk.

IAF (a) create a change control board or related oversight body, composed of knowledgeable individuals from across functional departments that reviews, approves, and manages changes to configuration items; and (b) ensure that the oversight body formed in "a" above develops a configuration management plan that documents roles and responsibilities and configuration management processes, including identifying and managing configuration items at the appropriate point in an organization's software development life cycle; performing configuration monitoring; and applying configuration management requirements to contracted systems. The plan should also ensure that the originator and approver of changes are not the same person.

IAF test and exercise the Foundation's continuity of operations plan and document the specific test and exercise activities conducted, along with their results.

IAF remediate configuration-related vulnerabilities in the network identified by the Office of Inspector General, as appropriate, and document the results or document acceptance of the risks of those vulnerabilities.

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division determine the allowability of $3,237 in unsupported direct questioned costs detailed on page 2, of the audit report and recovers any amount that is unallowable.

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division determine the allowability of $1,503 in reimbursements from Advanced Engineering Associates International, Inc. as detailed on page 2, of the audit report.

USAID/Eastern and Southern Caribbean determine the allowability of $2,630 in ineligible questioned costs on page 20 of the audit report related to the outstanding balance and recover any amount that is unallowable.

USAID/India determine the allowability of $146,204 in questioned costs (ineligible) identified in the fund accountability statement on page 28, and further detailed in Findings 1 and 2 in the Annexure to Questioned Costs on pages 40-41 of the audit report, and recover any amount that is unallowable.

USAID/India verify that the IPE Global Limited corrects the two material instances of noncompliance discussed on page 2 of this memorandum and further discussed in Findings 1 and 2 in the Annexure to Questioned Costs on pages 40-41 of the audit report.

USAID/India verify that the IPE Global Limited corrects the material weakness in internal control identified in the report on internal control on page 46 and further discussed in Finding 1 in the Annexure on page 47 of the audit report.

USAID/India verify that the IPE Global Limited corrects the material instance of noncompliance identified in the report on compliance on page 50 and further discussed in the Annexure on pages 51-52; and the finding in the report on internal control on page 46 that we considered as a material instance of noncompliance discussed on page 2 of this memorandum and further discussed in Finding 2 in the Annexure on pages 47-48 of the audit report.

USAID/El Salvador verify that FEPADE corrects the indirect cost rate schedule detailed on page 53 of the audit report and confirm if the cumulative indirect costs charged to the program on page 18 of the audit report are correct.

USAID/Brazil ensure that IEB corrects internal control deficiency number 1 identified in the letter to management on page 22 that resulted in questioned costs and make a management decision with regards to the allowability of related costs and recover the amounts determined to be unallowable.

USAID/Southern Africa determine the allowability of $269,232 in ineligible questioned costs on page 13 of the audit report and recover any amount that is unallowable.

USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division determine the allowability of $3,168 in unsupported direct costs from Tetra Teck ES, Inc. detailed on page 2 of the audit report and recover any amount that is unallowable.

USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division verify that Tetra Teck ES, Inc. corrects Finding #1 detailed on pages 13 and 14 of the audit report.