Recommendation Dashboard

USAID's Office of Acquisition and Assistance, Cost, Audit, and Support, determine the allowability of $43,682 in questioned costs and collect, as appropriate, any disallowed amounts from CARE USA.

USAID's Office of Acquisition and Assistance, Cost, Audit, and Support follow-up with CARE USA to ensure that CARE USA has implemented the auditor's recommendations for the 11 significant deficiencies in internal control over financial reporting, the 13 instances of material noncompliance and the 18 other instances of noncompliance in the report on compliance with requirements applicable to each major program, and the 15 material weaknesses and 8 significant deficiencies in the report on internal control over compliance (see pages 71 through 195 of the report).

USAID/Guinea direct EngenderHealth to develop procedures to verify data collected at the supported sites.

USAID/Guinea direct EngenderHealth to establish a timetable to conduct periodic site visits to collect the data prepared at the supported sites.

USAID/Guinea require RTI International to improve its monitoring and evaluation process to ensure that
reported results are verifiable.

USAID/Guinea establish a plan for upcoming health
activities that focuses on building the capacity of local institutions and improving their prospects for sustainability.

USAID/Guinea establish an updated performance
management plan

USAID/Guinea direct EngenderHealth to establish and update Guinea-specific fistula care targets for each
indicator.

USAID/Guinea develop a plan for conducting site visits in accordance with its mission order.

USAID/Guinea conduct an evaluation of the Fistula Care Project.

USAID/Guinea approve a branding and marking plan for Faisons Ensemble.

USAID/Guinea establish a plan to verify that USAID-funded assets are marked in accordance with the Fistula Care Project's branding and marking plan.

We recommend that the Millennium Challenge Corporation Vice President of Compact Operations require Millennium Challenge Account-Mongolia's management to meet with its Board of Directors and reassess the compact status in relationship to the remaining compact duration and develop and implement a plan to help ensure timely completion of the compact (page 6).

We recommend that the Millennium Challenge Corporation Vice President of Compact Operations require Millennium Challenge Account-Mongolia to review the critical personnel needs of all five projects and prioritize the vacant positions essential for compact success (page 7).

We recommend that the Millennium Challenge Corporation Vice President of Compact Operations require Millennium Challenge Account-Mongolia to develop and implement a plan to expedite the hiring of qualified essential individuals (page 7).

We recommend that the Millennium Challenge Corporation Vice President of Compact Operations require Millennium Challenge Account-Mongolia to develop and implement a plan to update its Monitoring and Evaluation plan to reflect the current status of the projects in the amended compact (page 7).

We recommend that the Millennium Challenge Corporation Vice President of Compact Operations require Millennium Challenge Account-Mongolia to develop and implement a plan to address the annual target indicators and baseline data for all projects to use in measuring progress toward end-of-compact goals (page 7).

We recommend that the Millennium Challenge Corporation Vice President of Compact Operations send a memo or letter to Millennium Challenge Account-Mongolia emphasizing the importance of preparing procurement requisition forms (page 8).

We recommend that the Millennium Challenge Corporation Vice President of Compact Operations require that all proposed Millennium Challenge Account-Mongolia international travel be approved by the Millennium Challenge Corporation Resident Country Director.

USAID/Afghanistan instruct the International
Organization for Migration to dispose appropriately of food in its warehouses that is
no longer fit for human consumption, clean and sanitize all of its warehouses, and place the warehouses under an appropriate management regime including staffing and supervision by qualified personnel, adequate sanitation and storage practices, and adequate record keeping.

USAID/Afghanistan determine the allowability of and recover as appropriate from the International Organization for Migration the cost of stored food that is no longer fit for human consumption, which we estimate at up to $2,660,924.

USAID/Afghanistan determine the allowability of and recover as appropriate from the International Organization for Migration the $740,331 cost of Purchase Order 12, which was not needed to carry out program operations.

USAID/Afghanistan determine the allowability of and recover, as appropriate, the $1,360,800 in shelter assistance grants in Helmand Province that could not be verified.

USAID/Afghanistan arrange for a financial audit of the Afghan Civilian Assistance Program to help ensure that the costs charged to USAID are reasonable, allowable, and allocable.

USAID/Afghanistan determine the allowability of and recover, as appropriate, $180,000 that was reportedly embezzled from the program.

USAID/Afghanistan determine the allowability of and recover, as appropriate, the $3,437,000 that the International Organization for Migration spent to buy used vehicles without USAID approval.

USAID/Colombia, in coordination with its implementing partner and the Office of the National Ombudsman, establish timeliness in the Early Warning System for preparing and forwarding risk reports.

USAID/Pakistan evaluate the implementing mechanism for the program and determine how to restructure it to realize efficiencies in program implementation

USAID/Pakistan establish performance indicators and Procedural targets for each activity implemented by the Community Rehabilitation Infrastructure Support Program, and document that the results of these activities are included in the mission's performance management plan.

USAID/Pakistan develop and implement an action plan to determine the best use for the equipment and furniture at the Khyber Institute of Child Health.

USAID/Pakistan revise the activity approval process to include a sustainability analysis for all infrastructure activities implemented under this program, regardless of the funding level.

USAID/Pakistan review the list of all educational institutions receiving assistance with construction supervision under the program's Infrastructure Support and Capacity Development Project to determine whether any are religious institutions, and recover any costs deemed unallowable.

USAID/Pakistan develop and implement a plan to increase awareness among mission and implementing partner staff of USAID's policy prohibiting the funding of religious activities

USAID/Pakistan determine whether to amend or follow the program's internal control procedure requiring the mission director's approval for all activities that exceed $500,000.

The mission obtain an updated marking plan from the implementing partner within 90 days, and implement a plan to monitor the status of the implementing partner's marking plan.

USAID/Pakistan modify the cooperative agreement to require that cost-sharing contributions for all activities be calculated on a flexible, case-by-case basis.

USAID/Pakistan notify the program's implementing partner that the previously submitted cost-sharing contributions totaling $4.7 million are ineligible, and amend the program's financial reports.

USAID/India determine which of the outstanding benchmarks can reasonably be achieved in the time left in the project, and adjust timelines or cancel the benchmarks and deobligate and reprogram
associated funds.

USAID/India determine the feasibility of continuing the voucher scheme activity in Uttarakhand, and if not feasible, deobligate and reprogram the $208,150 associated with the activity.

USAID/India review its obligations and needs for Phase III of the Innovations in Family Planning Services Project and deobligate any unneeded funds.

USAID/India define, in writing, procedures to improve USAID/India's valuation of benchmarks in Phase III of the Innovations in Family Planning Services Project.
Procedures should include: (1) reviewing state
society estimates for errors, (2) verifying that
extraneous management fees are not included in
the benchmark valuations, and (3) establishing
agreed-upon percentages for management fees,
along with a justification for the established
percentages.

USAID/India deduct the benchmark valuation error of $73,860 identified in this finding from future performance-based disbursements.

While we accept the mission's determination that
the $40.1 million in Agency savings belongs to the
Government of India, we nevertheless recommend
that USAID/India, the Government of India, and
the State Innovations in Family Planning Services
Agency establish a transition/sustainability plan for family planning activities that includes spending the $40.1 million on such activities.

USAID/Afghanistan determine the allowability and recover, as appropriate, questioned costs of $6,563,050.00 ($6,294,472.00 as ineligible cost and $268,578.00 as unsupported cost) detailed on pages 4 through 20 of the report.

USAID/Namibia update its procedures for the annual work plan review process to include a requirement for the completion and review of an exit plan for any implementing partner that provides direct assistance to Government of Namibia ministries.

USAID/Namibia remind IntraHealth, in writing, of its responsibilities under its agreement to ensure that required audits are performed, and request notification from IntraHealth when prior audits have been completed.

USAID/El Salvador develop indicators that measure the impact of the education program in future mechanisms.

USAID/El Salvador correct the reporting of training numbers in the Performance Plan and Report going forward to reflect the definition.

USAID/El Salvador, in conjunction with the Government of El Salvador, develop clear guidelines and procedures governing time and resources allowed for reviewing drafts when deliverables include host government approvals.

USAID/El Salvador make a management decision regarding how to resolve the $1,010,938 in ineligible cost-sharing contributions reported as of September 30, 2010.

USAID/El Salvador make a management decision with regard to $437,693 in unsupported cost-sharing contributions that were not made as of September 30, 2010, and recover from the implementing partner the amount determined to be unallowable.

USAID/El Salvador make a management decision with regard to any ineligible cost-sharing contributions that were not made as of September 30, 2010, and recover from the Academy for Educational Development the amount determined to be unallowable.

USAID/El Salvador require the Academy for Educational Development to develop a methodology for establishing cost-sharing contributions that is reasonable and does not include cost elements that exceed actual market value.