Recommendation Dashboard

USAID/Haiti determine the allowability of $3,242 in unsupported questioned costs included on pages 10 and 14 of the audit report and recover any amount that is unallowable.

USAID/Haiti verify that YSBH corrects the six significant deficiencies in internal control detailed on pages 19 and 20 of the audit report.

USAID/Haiti determine the allowability of $1,057 in ineligible questioned costs included on page 30 of the audit report and recover any amount that is unallowable.

USAID/Haiti verify that YSBH corrects the one instance of noncompliance detailed on page 35 of the audit report.

USAID/Haiti verify that YSBH corrects the prior audit report recommendations detailed on page 9 of the audit report.

USAID/Haiti verify that FPDI corrects the one significant deficiency in internal control detailed on pages 18 and 19 of the audit report.

USAID/Nepal determine the allowability of $49,117 in questioned costs (ineligible) identified in the fund accountability statements on pages 6 and 8, and further detailed in Annexure 1 on page 26 of the audit report, and recover any amount that is unallowable.

USAID/Nepal verify that the National Society for Earthquake Technology - Nepal corrects the two material instances of noncompliance identified in the report on compliance on page 16 and further discussed in Findings 3 and 4 on page 19 of the audit report.

USAID/Nepal verify that the National Society for Earthquake Technology - Nepal corrects the significant deficiency in internal control discussed on page 2 of this memorandum and detailed in Finding 2 on pages 18-19 of the audit report.

USAID/Jamaica determine the allowability of $34,506 in ineligible questioned costs on page 2 of the management letter and recover any amount that is unallowable.

USAID/Jamaica verify if cost sharing contributions, on page 28 of the audit report, were provided for Implementation Letter 2 and 3 as required by the agreement terms prior to the closeout of these awards.

USAID/Jamaica determine the allowability of $8,193 in ineligible questioned costs on page 12 of the audit report related to the outstanding balance and recover any amount that is unallowable.

USAID/Pakistan Implement a plan to bring together relevant Government of Pakistan officials, Government of Gilgit-Baltistan officials, and water-rights holders to resolve the issues of maintenance and operation of the Satpara Development Project's irrigation system and water access rights.

MCC verify that MCA-Benin II corrects the one significant deficiency in internal control detailed on pages 30 to 31 of the audit report.

MCC verify that MCA-Benin II corrects the one instance of material noncompliance detailed on page 32 of the audit report.

USAID develop a comprehensive risk management policy for assessing and mitigating risk for PIO awards. The policy should inform staff on risk tolerances and risk categories; provide a framework and guidance on how and when to assess risks, develop risk responses, and assign mitigating controls based on risks; and clearly communicate roles and responsibilities for carrying out risk management across the Agency.

USAID establish a dedicated, centralized entity with the authority and resources to assess and address (1) PIO performance, (2) PIO internal oversight effectiveness, (3) other crosscutting PIO oversight methods, and (4) oversight units operating across multiple organizations, using information from across the Agency.

USAID develop a comprehensive policy that outlines (1) what authority—for example, other transaction authority—will be used to make each PIO award and (2) what corresponding rules and regulations apply, to include the roles and responsibilities for individuals and offices responsible for award management.

USAID direct the Office of Foreign Disaster Assistance to (1) review and define its processes for making awards to PIOs to carry out work in long-term crisis environments and (2) update policies to ensure they include standards of internal control related to documenting the internal control system, analyzing risks, designing control activities, and documenting transactions by retaining records.

USAID direct the Office of Food for Peace to (1) review and define its processes for making awards to PIOs to carry out work in long-term crisis environments and (2) update policies to ensure they include standards of internal control related to documenting the internal control system, analyzing risks, designing control activities, and documenting transactions by retaining records.

USAID Establish requirements for PIOs to notify USAID of suspected and identified serious criminal misconduct in activities funded by USAID to include unlawful actions taken by employees, subpartners, subcontractors, vendors, or other parties. The requirements should specify the process for reporting and criteria for what to report.

USAID/Peru determine the allowability of $78,330 in ineligible questioned costs on page 20 of the audit report and recover any amount that is unallowable.

USAID/Peru determine the allowability of $28,848 in questioned costs ($7,698 ineligible, $21,150 unsupported) on page 21 of the audit report and recover any amount that is unallowable.

USAID/Peru determine the allowability of $49,846 in unsupported questioned costs reported in the cost sharing schedule on pages 48 and 50 of the audit report and recover any amount that is unallowable

USAID/Peru verify that GORESAM corrects the one material weaknesses detailed on page 28 of the audit report.

USAID/Peru verify that GORESAM corrects the four instances of material noncompliance detailed on pages 30 and 31 of the audit report.

USAID/Peru verify that GORESAM takes corrective action on the 9 prior year recommendations reported on page 18 of the audit report.

USAID/West Bank and Gaza require Near East Foundation to establish and implement policies and procedures ensuring proper incorporation of the required mandatory provision in its subcontracts with third parties, as detailed on page 14 of Ernst and Young audit report.

USAID/Nepal determine the allowability of $90,732 in questioned costs ($29,011 ineligible, and $56,141 plus $5,580 unsupported) on page 3 of the audit report, and further detailed in Annexure V on page 41, and recover any amount that is unallowable.

USAID/Nepal verify that the Department of Health Services, Government of Nepal corrects the seven significant deficiencies (Findings 1-7 on pages 8-17 of the audit report).

USAID/Nepal verify that the Department of Health Services, Government of Nepal corrects the nine material instances of noncompliance (Findings 8-15 on pages 21-29 of the audit report and Observation 3 on page 2 of the management letter).