Financial and Closeout Audit of Costs Incurred by International Rescue Committee in Liberia, Sierra Leone, Syria and Neighboring Countries Under Multiple Ebola-Related and Syria Conflict-Related Awards, 2013-2017

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).