M/OAA/RM/LEMO determine the allowability of the $2,658,301.45 in unsupported questioned costs and the $150,668.35 in ineligible questioned costs and collect any amounts determined to be unallowable from the DPW Training & Associates, LLC.
M/OAA/RM/LEMO verify that DPW develop policies and procedures to improve its internal control process for: Billing fixed fees to USAID. Such internal controls should include second level reviews to validate the accuracy, completeness and correctness of calculations. Billing Fringe, General and Administrative, and Overhead cost pools on invoices to USAID; and maintain proper documentation of any changes to the contractually agreed calculation. Billing Other Direct Costs on invoices to USAID. Payroll documentation and approval process such that direct labor hours billed to USAID are fully supported by the payroll registers and other labor distribution reports and personnel activity records used to determine the billable level of effort. The retention of supporting documentation for all costs billed to USAID.