Financial and Closeout Audit of Costs Incurred by International Medical Corps in Syria and Neighboring Countries, and in West Africa, Under Multiple Syria Conflict-Related and Ebola Virus Disease-Related Awards, 2012-2016

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.