Recommendation Dashboard

We recommend that USAID/Bureau for Management/Office of Acquisition & Assistance determine the allowability of $32,438.89 in questioned costs on page 23 of 27 of the audit report and recover any amount that is unallowable.

Require PACT to update their internal controls to mitigate the risk of assigning funds from one project to another by developing a process to document how to input project expenses into the financial management system.

We recommend that USAID/Bureau for Management/Office of Acquisition & Assistance require PACT to establish and implement policies and procedures that requires a two-person review and signatures indicating that funds are accurate and solely being used for their authorized purposes.

To address weaknesses identified in Premier Group's report, we recommend that USAID's Director, Office of Acquisition & Assistance:
Determine the allowability of $53,983.41 in questioned costs on page 21 of 25 of the audit report and recover any amount that is unallowable.

To address weaknesses identified in Premier Group's report, we recommend that USAID's Director, Office of Acquisition & Assistance:
Require Chemonics to establish clear guidelines for documentation
requirements for all transactions. Ensure that all supporting documents, such as invoices, receipts, and allocation details, are complete and readily accessible.

To address weaknesses identified in Premier Group's report, we recommend that USAID's Director, Office of Acquisition & Assistance:
Require Chemonics to conduct training sessions for relevant staff
on proper documentation procedures and the importance of maintaining complete and accurate records. Emphasize the connection between thorough documentation and compliance with audit requirements.

To address weaknesses identified in Premier Group's report, we recommend that USAID's Director, Office of Acquisition & Assistance:
Require Chemonics to implement a routine process for reviewing and reconciling transaction documentation with the general ledger. This should include periodic checks to identify and resolve any discrepancies in a timely manner.

We recommend that USAID/Southern Africa determine the allowability of $112,456 in questioned costs ($104,385 ineligible, $8,071 unsupported) on pages 15 and 21 of the audit report and recover any amount that is unallowable.

We recommend that USAID/Southern Africa verify that Young Heroes corrects the three material weaknesses in internal control detailed on pages 24 to 27 of the audit report.

We recommend that USAID/Kenya and East Africa determine the allowability of $167,463 in ineligible questioned costs on page 28 of the audit report and recover any amount that is unallowable.

We recommend that USAID/Kenya and East Africa verify that Mission for Essential Drugs and Supplies corrects the one material weakness in internal control detailed on page 32 of the audit report.

We recommend that USAID/Kenya and East Africa verify that Mission for Essential Drugs and Supplies corrects the four instances of material noncompliance detailed on pages 34 to 39 of the audit report.

We recommend that USAID/West Africa determine the allowability of $39,329 in unsupported costs on pages 11, 12 to 14 of the audit report and recover any amount that is unallowable.

We recommend that USAID/West Africa verify that National Episcopal Conference in Cameroon corrects the four material weaknesses in internal control detailed on pages 17 to 21 of the audit report.

We recommend that USAID/West Africa verify that National Episcopal Conference in Cameroon corrects the two instances of material noncompliance detailed on pages 21 and 22 of the audit report.

We recommend that USAID/Southern Africa determine the allowability of $25,847 in ineligible questioned costs on page 20 of the audit report and recover any amount that is unallowable.

We recommend that the Bureau for Humanitarian Assistance take the following actions: In coordination with the Bureau for Management Office of Acquisition and Assistance, develop a schedule to incorporate the standard provision, "Safeguarding Against Exploitation, Sexual Abuse, Child Abuse, and Child Neglect," in existing Ukraine response awards.

We recommend that the Bureau for Humanitarian Assistance take the following actions: Update its Award Filing Guidance to include that all protection from sexual exploitation and abuse-related application materials required in the Bureau for Humanitarian Assistance's Emergency Application Guidelines be filed in the Agency Secure Image and Storage Tracking System.

We recommend that the Bureau for Humanitarian Assistance take the following actions: Update technical guidance and develop questions for third-party monitors to use during site visits that align with protection from sexual exploitation and abuse-related guidance and
requirements, including the Emergency Application Guidelines.

We recommend that USAID/Kenya and East Africa determine the allowability of $33,783 in ineligible questioned costs on page 7 of the audit report and recover any amount that is unallowable.

We recommend that USAID's Office of Acquisition and Assistance Cost, Audit and Support Division/Contract Audit Management Branch verify that Norwegian Refugee Council corrects the instance of material noncompliance detailed on pages III-2 to III-3 of the audit report.

We recommend that USAID/Ethiopia verify that Mekdim Ethiopia National Association corrects the three instances of material noncompliance detailed on pages 35 to 38 of the audit report.