Recommendation Dashboard

M/OAA/CAS/CAM verify that KPMG East Africa Limited corrects the four instances of material noncompliance detailed on pages 18 to 21 of the audit report.

USAID/Dominican Republic verify that UNIBE corrects the one significant deficiency in internal control identified on pages 44 and 45 of the audit report pertaining to the shortfall in the annual cost-sharing contribution.

USAID/Dominican Republic verify that UNIBE corrects the one material instance of noncompliance identified on page 49 of the audit report pertaining to the shortfall in the annual cost-sharing contribution.

USAID/Dominican Republic verify that UNIBE takes corrective action on the two prior year recommendations reported on pages 14 and 15 of the audit report.

USAID/Cambodia take the following action rquire Khmer HIV/AIDS NGO Alliance to describe in the HIV/AIDS Flagship Project's exit plan the roles technical support providers would play and how implementation of technical innovations would continue after the project ends.

USAID/India determine the allowability of $714,822 in questioned costs ($713,989 ineligible, and $56 plus $777 unsupported) on pages 27 and 58 of the audit report and further detailed on page 2 of this memorandum, and recover any amount that is unallowable.

USAID/India establish the amounts of the salary increments without approval documents, salary payments that were not fully supported, and service tax paid on project expenses as discussed on pages 2 and 3 of this memorandum and further detailed in IC Finding 23 on page 76, NC Finding 11 on page 85, and item 3 on page 100 of the management letter, respectively; determine allowability and recover, as appropriate.

USAID/India determine the allowability of and recover, as appropriate, the questioned cost-sharing contributions of $47,056 (ineligible) identified in the Cost-Sharing Schedule on page 51 and further detailed in Note 3 to the Cost-Sharing Schedule on pages 52-54 of the report.

USAID/India verify that the Ashwattha Advisors Private Limited corrects the thirty-one material weaknesses (IC Findings 1-23 on pages 57-76 of the audit report) and six significant deficiencies in internal control (QC Findings 3-6 on pages 40-47 of the audit report and Items 1-2 on page 99 of the management letter).

USAID/India verify that the Ashwattha Advisors Private Limited corrects the nine material instances of noncompliance (NC Findings 1, 2, 6, 11, 12F, 16 and 17 on pages 79-82, 85, 88, and 92-98 of the audit report, Note 3 to the Cost-Sharing Schedule on pages 52-54 of the audit report and item 3 on page 100 of the management letter).

USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division verify that Adventist Development and Relief Agency International corrects the significant deficiencies in internal control over financial reporting and internal control over compliance detailed on pages 40 through 43 of the audit report.

USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division verify that Adventist Development and Relief Agency International corrects the instance of noncompliance detailed on pages 41 through 43 of the audit report.

MCC restructure the corporation's organizational structure for the chief information officer to report directly to the corporation's Chief Executive Officer or the Deputy Chief Executive Officer, as required by the Clinger-Cohen Act.

MCC Create a corporation-wide glossary of key terms and definitions, which incorporates the Clinger-Cohen Act's definitions of "information technology resources" and "information technology."

MCC perform a corporation-wide self-assessment using the Federal Information Technology Acquisition Reform Act implementation guidelines in Office of Management and Budget M-15-14.

MCC prepare a plan to implement the Federal Information Technology Acquisition Reform Act as prescribed by Office of Management and Budget M-15-14.

MCC update the corporation's budget formulation and planning policies and procedures to include the chief information officer's roles, responsibilities, and requirements found in Office of Management and Budget M-15-14.

MCC update the corporation's information technology acquisition strategy procedures to include a requirement for the chief information officer to review and approve all information technology cost estimates and information technology acquisition strategies and plans.

MCC implement policies and procedures requiring the chief information officer to review and approve all agreements for the acquisition of information technology goods and services before they are awarded.

USAID determine the allowability of $29,704 in questioned costs (unsupported) discussed on page 2 of this memorandum and detailed in Observations 01 and 02 on pages 34-36 in Appendix E of the report, and recover any amount that is unallowable.

USAID establish the amount of cost-sharing shortfall (the excess of budgeted contributions over actual contributions) for the period audited, determine allowability, and recover, as appropriate.

USAID verify that Bangladesh Rural Advancement Committee corrects the two material weaknesses in internal control (Observations 01 and 02 on pages 34-36 in Appendix E of the report).

USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division verify that American Community School has implemented the auditor's recommendations for Finding 2015-001 and 2015-002. (See pages 36 through 38 of the report)

USAID/Georgia determine the allowability, and collect as appropriate, $2,324 in questioned ineligible costs, as detailed on page 25 of Grant Thornton report.

USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division determine the allowability of $2,335 in USAID's ineligible direct questioned costs and recover any amount that is unallowable see pages I-6 and I-7 of the audit report.

USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division verify that Solidarites International corrects the significant deficiency in internal control detailed on page IV-2 of the audit report.

USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division verify that Solidarites International corrects the material instance of noncompliance detailed on page IV-2 of the audit report.