Recommendation Dashboard

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch determine the allowability of the $6,401,599 in questioned costs Identified (6,387,374 as unsupported and $14,225 as ineligible) on page 12 of the Williams Adley's audit report, and recover from International Rescue Comittee any amounts determined to be unallowable.

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch require International Rescue Committee to review the cash status of all USAID awards to ensure funds have not exceeded the immediate cash needs of the organization, and certify to USAID that interest on all excess cash for awards has been remitted (page 22 of the report).

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch require International Rescue Committee to ensure timely submission of financial reports and implement procedures to obtain approval for extensions (page 23 of the report).

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch verify that International Rescue Committee maintains sufficient internal controls for the retention of original supporting documentation (page 26 of the report).

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch require International Rescue Committee to obtain supporting documentation for cash transactions and maintain sufficient internal controls for the retention of the documentation. Also, verify that International Rescue Committee perform and document anti-terrorism and excluded party checks on individuals before conducting cash transactions (page 27 of the report).

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch verify that International Rescue Committee conduct background checks on individuals before hiring and maintain adequate documentation to support the personnel employment records (page 28 & 29 of the report).

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch required International Rescue Committee to implement policies and procedures to follow-up with sub-recipients for deficiencies noted during the pre-award assessment and ensure that the deficiencies are resolved (page 29 of the report).

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch require International Rescue Committee to enforce the policies and procedures for ensuring that supporting documentation for payroll disbursements are reviewed and charged to the correct award and also, verify that staff is properly trained on the completion and submission of payroll documentation (page 32 of the report).

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch verify that International Rescue Committee is adhering to the policies and procedures which ensure disbursement personnel is properly approving and signing financial transactions at the appropriate level of authority prior to payment (page 33 of the report).

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch require International Rescue Committee to follow the competitive bidding process and maintain all bidding documentation for the required retention period (page 34 of the report).

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch require International Rescue Committee to purchase equipment and other inventory items that meet the approved specification or include the justification for acceptance from USAID (page 36 of the report).

MCC's Vice President of the Department of Compact Operations request MCA-Zambia to submit a corrective action plan to correct the material instances of noncompliance described on pages 18 to 20 of the report.

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.

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch determine the allowability of the $14,683,077 in questioned costs identified ($14,423,052 as ineligible and $260,025 as unsupported) on page 6 of Williams Adley's audit report, and recover from International Medical Corps any amounts determined to be unallowable.

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch require International Medical Corps to improve its controls over the maintenance of employee files by ensuring that employee contracts are kept current, all timesheets are retained and approved by supervisors, and payroll is aligned with the employee's approved compensation prior to disbursement of funds, as stated on page 17 of Williams Adley's audit report.

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division,Contract Audit Management Branch require International Medical Corps to follow the Bid Summary Form's criteria by including all source selection requirements therein and provide training and support to field offices to ensure procurements are in accordance with company policies and procedures, as stated on page 19 of Williams Adley's audit report.

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division,
Contract Audit Management Branch require International Medical Corps to improve its management oversight by establishing enhanced inventory controls focused on error reduction, including, for example, random unannounced spot checks of inventory records, inventory counts reconciled to inventory records, and monthly management sign-off certifying the accuracy of inventory records, as
stated on page 20 of Williams Adley's audit report.

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch require International Medical Corps to obtain Generally Accepted Government Auditing Standards-compliant audit reports from its subrecipients, including confirmation that the auditors complied with the continuing professional education requirements that are part of a Generally Accepted Government Auditing Standards-compliant audit, as stated on page 22 of Williams Adley's audit report.

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, Contract Audit Management Branch require International Medical Corps to reimburse United States Agency for International Development $12,091, amount determined subsequent to the audit report, for the non-compliant audit costs charged to the Agency's awards and obtain Generally Accepted Government Auditing Standards-compliant new audits of Jordan Health Aid Society for the
period between 2012 and 2015, if the external auditors are unable to provide such existing audits of Jordan Health Aid Society, as stated on page 22 of Williams Adley's audit report.

USAID's Office of Acquisition and Assistance, Cost, Audit and Support determine the allowability of $2,772 in ineligible direct questioned costs and $274,348 in unsupported direct questioned costs on pages 28 and 32 to 36 of the audit report and recover any amount that is unallowable.

USAID's Office of Acquisition and Assistance, Cost, Audit and Support verify that Save the Children Fund corrects the five material instances of noncompliance on pages 30 through 36 of the audit report.

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.