Recommendation Dashboard

USAID/Rwanda determine and document, in writing, its specific objectives for branding and marking within Rwanda's President's Malaria Initiative portfolio and update the current branding and marking plans if they do not currently achieve those objectives.

USAID/Iraq require International Relief and Development to program the remaining projects to target community-identified needs and report quarterly on its progress.

USAID/Iraq require International Relief and Development to include in its periodic performance reports a breakdown of the number of projects by type, including supply-type, and

USAID/Iraq require International Relief and Development to include in its periodic performance reports a breakdown of the number of projects by neighborhood, explaining high concentrations on either measure.

USAID/Iraq issue guidelines limiting the percentage of supply-type projects that International Relief and Development can implement.

USAID/Iraq require International Relief and Development to include in its periodic performance reports a list of cancelled projects and a list of revised community action plans.

USAID/Iraq provide guidance to International Relief and Development on how to calculate the number of direct beneficiaries and

USAID/Iraq establish written procedures for reviewing and assessing reported results for direct beneficiaries.

USAID/Iraq's Office of Acquisition and Assistance determine the allowability of and collect, as appropriate, $25,560 in questioned, ineligible costs noted in this finding and detailed in Appendix V.

USAID/Iraq require International Relief and Development to resolve the safety and quality problems noted in this finding and report its corrective actions to the mission in writing.

USAID/Iraq, in conjunction with International Relief and Development, update and approve, in writing, a performance management plan that incorporates Automatead Directives System requirements and includes indicators that measure discrete aspects of performance.

USAID/Iraq require International Relief and Development to submit work plans and progress reports that conform to indicators in the updated, approved performance management plan and the cooperative agreement, as applicable.

USAID/Iraq clarify requirements for calculating cost-sharing contributions for the period of performance covered by Modification 11 to the cooperative agreement.

We recommend that MCC's Administration and Finance (A& F) Division:
Develop and document a financial reporting process that reduces the likelihood of errors, inconsistencies, and inaccuracies and results in efficiencies and effectiveness, consistency, and accuracy of financial data.

Enhance the quality control process to detect errors or improper closeout of accounts through additional check totals, training and involvement of additional A&F staff members.

Develop an appropriate MCC data store of MCA expense information as required by TR-12.

In the interim, perform similar data validation employed at year end for each quarter going forward.

Prepare a MCC developed estimate for accrued expenses based upon statistical modeling or an alternative that is based on MCC obtained data.

Record advances in accordance with generally accepted accounting principles.

Develop and implement a periodic reconciliation process for advances.

Develop and implement a quarterly certification for advance transactions processed by the MCAs as part of the quarterly data call submission.

Modify MCA audit requirements to include testing and reporting of advances transactions.

We recommend that MCC's Administration & Finance Division and Department of Compact Operations: Collaborate with the OIG and provide the MCA auditors with a document discussing the issues/errors that have led to delays in processing and clearing audit plans and audit reports in a timely manner.

Provide comprehensive guidance to MCAs regarding the procurement of firms to perform the Fund Accountability Statement audits with a focus on timeliness and completeness of the audit deliverables and potential penalties.

Continue to collaborate with the OIG to improve communications regarding audit status and solutions to moving individual audits to completion on a timely basis

Reiterate the program requirements that Quarterly Disbursement Requests are to be accurate and complete and submitted within the required timelines and provide them with information about issues/things that cause delays.

Review the current guidelines for submission of Compact Closure Plans to determine if the timeline is reasonable and realistic. In addition, the Department of Compact Operations should work closely with MCAs to develop and compile a compact closure plan and resolve any outstanding items in advance of compact closure.

Continue to follow USAID's progress toward elimination of cash balance differences between USAID and Treasury and timely clearing suspense account items in order to monitor MCC's risk of potential misstatements.

The Chief Financial Officer accelerate the implementation of the Web-based CART, perform complete and timely fund balance reconciliations in accordance with the procedures established by the U.S. Department of the Treasury, and maintain documentation to adequately support all reconciliations performed.

The Office of the Chief Financial Officer develop and implement a plan to complete its reconciliation of loan balances in the Phoenix accounting system with the balances maintained in the PNC Enterprise Loan System and

The Office of the Chief Financial Officer ensure that all Enterprise Loan System transactions transmitted to Phoenix via the interface are properly accounted for and recorded in Phoenix.

The Chief Financial Officer coordinate with the Office of Acquisition and Assistance and with Bureau Assistant Administrators to initiate targeted reviews of non-GLAAS obligations and batch obligations for automatic deobligatioan for small-dollar obligation balances, travel, operating-expense funded obligations, and program-funded obligations that are older than 5 years;

The Chief Financial Officer coordinate with the Office of Acquisition and Assistance and with Bureau Assistant Administrators to utilize services of independent public accounting firms to expedite the close out audit process, and

The Chief Financial Officer coordinate with the Office of Acquisition and Assistance and with Bureau Assistant Administrators to ensure that all obligation officials include period of performance dates for all procurement-type awards.

The Office of the Chief Financial Officer revise its policy and procedures to ensure that the Financial Management Division reconciles property, plant, and equipment records with those of the Overseas Management Division, the Office of Foreign Disaster Assistance, and the Office of the Chief Information Officer, and researches and resolves discrepancies in a timely manner and

The Office of the Chief Financial Officer revise its policy and procedures to ensure that the Financial Management Division coordinates with the Overseas Management Division to obtain quarterly disposal reports when performing the mission data call and data validation.

The Chief Financial Officer develop and implement procedures to ensure that the correct posting model is used when writing off accounts receivable.

The Office of the Chief Financial Officer develop and implement procedures to liquidate all outstanding advances in a timely manner.

USADF management allocate the resources and appropriate skills needed throughout the USADF to meet financial recording and reporting responssiblities.

USADF management provide on-going training to USADF employees on federal accounting and reporting requirements, to complement the services of the accounting service provider.

USAID/Office of Transition Initiatives direct Chemonics to develop detailed work plans for program implementation based on the district stability framework and determine the adequacy of these plans.

USAID/Office of Transition Initiatives develop objective standards for evaluating Chemonics' performance, including standards for timeliness of program implementation.

USAID/Office of Transition Initiatives develop formal communication protocols to facilitate interaction and communication between USAID/Office of Transition Initiatives managers and Chemonics.

USAID/Office of Transition Initiatives prepare activity manager designation letters describing field program manager responsibilities.

USAID/Office of Transition Initiatives provide training for its field program managers on their roles and responsibilities and program implementation practices and procedures.

USAID/Office of Transition Initiatives instruct Chemonics to adjust its program grants portfolio to include more small-scale activities.

USAID/Office of Transition Initiatives formally delegate contracting officer's technical representative responsibilities for directing Chemonics to the USAID/Office of Transition Initiatives Regional Representative in Kandahar.

USAID/Office of Transition Initiatives implement budgetary controls at the district level to manage existing and future grants.

USAID/Office of Transition Initiatives recover as appropriate the $12,200 spent for supporting other agencies under the ASI-SR program.

USAID/Office of Transition Initiatives develop and implement benchmarks to assess Chemonics' progress in closing out completed grants.

USAID/Office of Transition Initiatives issue written guidance to Chemonics describing time frames for project closeout.

USAID/Office of Transition Initiatives direct Chemonics to assist Afghan Government officials in developing a local branding plan.

USAID/Afghanistan 1) identify the districts in which it intends to implement post-transition development projects, 2) develop transition plans for districts in which it plans to implement future projects, and 3) closeout plans for districts where it will not implement new projects.

USAID/Office of Transition Initiatives determine the allowability of $6.5 million in security costs and recover costs determined to be unallowable.

USAID/Office of Transition Initiatives instruct Chemonics to develop compensating controls for use in conjunction with cash payments.

USAID/Office of Transition Initiatives instruct Chemonics to report actual results in its progress reports.

USAID/Office of Transition Initiatives develop procedures for validating reported results on a periodic basis.

USAID/Office of Transition Initiatives complete all required contractor performance reviews under the Afghanistan Stabilization Initiative for the Southern Region contract.

USAID/Kenya require Family Health International to implement a reporting system that is sufficient to track and report on activities for an entire fiscal year.

USAID/Kenya work with Family Health International to develop and implement a timeline to correct its reporting system to classify activities into the six core areas defined by guidance from the Office of the U.S. Global AIDS Coordinator.

USAID/Kenya develop and implement a plan that requires Family Health International to provide services to and report on only those orphans and other vulnerable children that meet the definition in the President's Emergency Plan for AIDS Relief guidance.

USAID/Kenya modify its data quality assessment procedures to include a review of how results are compiled and reported by implementing partners.

USAID/Kenya develop and implement a method to track by program area the expenditure of funds from the President's Emergency Plan for AIDS Relief.

USAID/Central Asian Republics establish additional output indicators to measure achievements under the voucher activity, including the number of voucher recipients and the number of vouchers redeemed.

USAID/Central Asian Republics adopt and document end-of-program targets, as well as milestone targets, for all output indicators as required by Automated Directives System 203.3.3.1.b.

USAID/Central Asian Republics implement control procedures to require that the contractor supports reported achievements with reliable documentation, the contractor enters information accurately into the program's database, and reported results accurately reflect the intended measurement of the indicators (people trained, not training courses provided).

USAID/Central Asian Republics modify the voucher activity as necessary to communicate the purpose of the voucher activity more effectively.

USAID/Central Asian Republics clarify the Productive Agriculture Program's farmer eligibility requirements with its contractor. The contractor should then communicate in writing the requirements to personnel implementing and monitoring the voucher activity so that they select only eligible individuals to participate.

USAID/Central Asian Republics identify the key dates by which farmers need voucher inputs for various crops and implement a schedule for delivering inputs well in advance of those dates, giving farmers sufficient time to save or identify financing for purchasing these inputs.

USAID/Central Asian Republics expedite the program's approval process for grant applications.

USAID/Central Asian Republics implement a plan to facilitate purchases of agricultural equipment through more frequent purchase requests to the contracting officer and expedited approval.

The Office of Management Services update USAID's conference policy to cross-reference the Federal Travel Regulation, Part 301--74 and Chapter 301, Appendixes C and E.

The Office of the Chief Operating Officer update all USAID conference-related guidance to reflect the Federal Travel Regulation, Part 301--74 and Chapter 301, Appendixes C and E, and ensure that staff members are trained accordingly.

The Office of the Chief Operating Officer notify offices and missions that total conference cost estimates must reflect the total cost to the Agency, and establish controls to enforce this requirement.

The Chief Operating Officer institute controls which require his approval before conference-related costs may be included in USAID-funded awards.

The Office of the Chief Operating Officer adjust its conference reporting requirements to solicit Agency-wide information.

The Office of the Chief Operating Officer implement a rolling conference approval process, and include a limitation on late registration in the updated conference guidance.

The Office of the Chief Operating Officer include in its updated conference guidance a requirement that cost estimates include a government facility among possible venues and that planners consider alternatives such as teleconferencing.

The Office of the Chief Operating Officer require written justification when a commercial facility is selected over a government facility offered at a cheaper rate.

The Office of Management Services hold a refresher course for travel arrangers, voucher examiners, and travelers on the current methods for calculating per diem.

The Office of the Chief Financial Officer recover the $90 overpayment made to a staff member who received reimbursement using the all-inclusive method (listed in Appendix III).

The Office of the Chief Operating Officer require, as part of the approval process for a conference serving meals to local staff, that the approving official provide a written determination that provision of the meals is necessary for the employee to obtain the full benefit of the training.

The Office of the Chief Operating Officer specify in its updated conference guidance that USAID conference attendees must declare all provided meals on their travel voucher.

The Office of Management Services develop controls for travel arrangers and voucher examiners to recognize and avoid duplicated payments for furnished meals for staff on travel duty.

The Office of the Chief Financial Officer recover $4,890 in overpayments for meals furnished to staff at the conferences reviewed (listed in Appendix III).

USAID/Haiti require Population Services International to identify the quantity of training material that it anticipates it will need for the last year of the contract, and either fulfill these needs with the available educational material in stock or place orders to print new materials.

USAID/Haiti require Population Services International to commit and follow through with the delivery of a marketing and communication plan for HIV, as well as the promised radio soap opera.

USAID/Haiti require Population Services International to establish consistent definitions and practices of how its subcontractors are to track and report the activity against the training and outreach indicators.

USAID/Haiti require Population Services International to develop and utilize sales data collection tools that will provide consistent and accurate data.

USAID/Haiti request that Population Services International implement the sales and marketing activity data collection efforts as stipulated in the contract and use the resulting data to develop a sales and distribution strategy to achieve the program's sales targets, particularly in rural areas.

USAID/Haiti require Population Services International to evaluate whether its current sales strategies are increasing sales to populations in rural areas as intended.

USAID/Haiti require Population Services International to develop a monitoring and evaluation process that can assess the impact of its interventions to date and allow PSI and USAID/Haiti to identify program gaps and areas where interventions are not achieving their intended outcome.