Recommendation Dashboard

USAID/Philippines ensure that the Gerry Roxas Foundation, Inc., corrects the two issues which we considered as material instances of noncompliance as discussed on page 2 of this memorandum and further detailed in Observation Nos. 3 and 4 in Exhibit I - Management Letter and Response on page 23 of the report.

USAID/Pakistan determine the allowability of and recover, as appropriate, ineligible questioned costs of $1,812 identified in the Fund Accountability Statement on page 13 and further detailed in Finding No. 7.1 on pages 26-28 of the report.

USAID/Pakistan ensure that the Trust for Democratic Education and Accountability correct the one material weakness in internal control identified in the report on internal control on page 21 and further detailed in Finding No. 7.2 on page 29 and the one material instance of noncompliance identified in the report on compliance on page 23 and further detailed in Finding No. 7.1 on pages 26-28 of the report.

USAID's Office of Acquisition and Assistance, Cost, Audit and Support determine the allowability of $192,489 in unsupported direct questioned costs on page 1-5 of the audit report and recover any amount that is unallowable.

USAID's Office of Acquisition and Assistance, Cost, Audit and Support verify that the Centre for International Studies and Cooperation corrects the six significant deficiencies in internal control detailed on pages 11-1 and IV-1 through IV-5 of the audit report.

USAID's Office of Acquisition and Assistance, Cost, Audit and Support verify that the Centre for International Studies and Cooperation corrects the five material instances of noncompliance detailed on pages 11-1 and IV-1 through IV-5 of the audit report.

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division Contract Audit Management Branch determine the allowability of $4,773,894 in unsupported direct questioned costs and $4,755 in ineligible direct questioned costs and recover from Catholic Relief Services any amounts determined to be unallowable (see page -ii- of the report).

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division Contract Audit Management Branch require Catholic Relief Services to review its process relating to cash management and revise if deemed necessary, to help ensure that funds are received and utilized in a timely manner to properly meet the immediate cash needs of the project, and any reimbursements of funds are properly made (see page 12 of the report).

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division Contract Audit Management Branch require Catholic Relief Services to review its process over related documentation and to ensure that related documentation is maintained and easily accessible (see page 16 of the report).

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division Contract Audit Management Branch require Catholic Relief Services to review its process with regard to maintenance of payroll related documentation and revise as needed to ensure that related documentation is maintained and easily accessible (see page 18 of the report).

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division Contract Audit Management Branch require Catholic Relief Services to review and update as necessary its policies and procedures over required checks and certifications relating to its procurements to ensure that justification is properly maintained in its files (see page 20 of the report).

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division Contract Audit Management Branch require Catholic Relief Services to review policies and procedures to ensure that equipment costs are properly reflected in its budget and that appropriate steps are taken to correct errors posted and obtain the necessary approvals from the cognizant USAID official prior to purchasing and transferring assets (see page 23 of the report).

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division Contract Audit Management Branch require Catholic Relief Services to obtain Single Audit Reports from subrecipients as required by contractual agreements and federal guidelines or proper authorization should be obtained from the cognizant agency, USAID, to perform alternative procedures (see page 25 of the report).

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch determine the allowability of the $133,885 in unsupported questioned costs identified on page (ii) of Bert Smith & Co.'s audit report, and recover from GOAL any amounts determined to be unallowable.

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch require GOAL to improve adherence to its policy regarding cost allocations. GOAL should retain documentation that substantiates its use of federal funds, so that records are readily available for examination, as stated on page 18 of Bert Smith & Co.'s audit report.

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch require GOAL to review and revise its financial management system so that it is in accordance at a minimum with the federal financial management system requirements as stated on page 18 of Bert Smith & Co.'s audit report.

USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division, Contract Audit Management Branch require GOAL to: (a) Review and improve the existing internal controls over the approval of expenses and implement both corrective actions and retraining of the personnel to ensure that the controls are clearly communicated; and (b) Implement the necessary steps to ensure that all documentation related to expenses be maintained for the period specified per the grant agreement, as stated on page 22 of Bert Smith & Co.'s audit report.

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch require GOAL to: (a) Review and improve the existing internal controls over the approval of expenses and implement both corrective actions and retraining of the personnel to ensure that the controls are clearly communicated; and (b) Implement the necessary steps to ensure that all documentation related to expenses be maintained for the period specified per the grant agreement, as stated on page 24 of Bert Smith & Co.'s audit report.

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch require GOAL to perform independent reviews of its procurement files periodically throughout its fiscal year to ensure that the organization's procurement policies and procedures are being adhered to by employees, as stated on page 27 of Bert Smith & Co.'s audit report.

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch require GOAL to obtain signed subaward agreements from subgrantees before the subgrantees commence work under the subawards, as stated on page 28 of Bert Smith & Co.'s audit report.

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch determine the allowability of the $8,133 in questioned costs identified as unsupported on page 17 of Williams Adley's audit report, and recover from International Research and Development any amounts determined to be unallowable.

USAID's Office of Acquisition and Assistance, Cost, Audit and Support ensure that Tetra Tech, Inc. Engineering Architectural Services has implemented the auditor's
recommendation for Finding #1 (see pages 6 through 9 of the report).

USAID/West Bank and Gaza take the following actions: Correct errors in data reported in the mission's Geographic Management Information System noted in our 2013 "Audit of USAID/West Bank and Gaza's Peace and Reconciliation Program," and document the results.

USAID/West Bank and Gaza take the following actions: Complete the evaluation of the Conflict Mitigation and Management Program that has been initiated, and implement an action plan to take action, as appropriate, on the evaluation's findings.

MCC's Vice President of the Department of Compact Operations determine the allowability of the $4,916 in unsupported questioned costs, document the determination, and recover any amount that is unallowable.

MCC's Vice President of the Department of Compact Operations request MCA-Indonesia to submit a corrective action plan to correct
the material instance of noncompliance.

USAID's Office of Acquisition and Assistance, Cost, Audit and Support ensure that Management Sciences for Health, Inc. has implemented the auditor's recommendation for Finding #1 (see pages 7 through 11 of the report).