USAID's Office of Acquisition and Assistance, Cost Audit and Support Division Contract Audit Management Branch determine the allowability of $4,773,894 in unsupported direct questioned costs and $4,755 in ineligible direct questioned costs and recover from Catholic Relief Services any amounts determined to be unallowable (see page -ii- of the report).
USAID's Office of Acquisition and Assistance, Cost Audit and Support Division Contract Audit Management Branch require Catholic Relief Services to review its process relating to cash management and revise if deemed necessary, to help ensure that funds are received and utilized in a timely manner to properly meet the immediate cash needs of the project, and any reimbursements of funds are properly made (see page 12 of the report).
USAID's Office of Acquisition and Assistance, Cost Audit and Support Division Contract Audit Management Branch require Catholic Relief Services to review its process over related documentation and to ensure that related documentation is maintained and easily accessible (see page 16 of the report).
USAID's Office of Acquisition and Assistance, Cost Audit and Support Division Contract Audit Management Branch require Catholic Relief Services to review its process with regard to maintenance of payroll related documentation and revise as needed to ensure that related documentation is maintained and easily accessible (see page 18 of the report).
USAID's Office of Acquisition and Assistance, Cost Audit and Support Division Contract Audit Management Branch require Catholic Relief Services to review and update as necessary its policies and procedures over required checks and certifications relating to its procurements to ensure that justification is properly maintained in its files (see page 20 of the report).
USAID's Office of Acquisition and Assistance, Cost Audit and Support Division Contract Audit Management Branch require Catholic Relief Services to review policies and procedures to ensure that equipment costs are properly reflected in its budget and that appropriate steps are taken to correct errors posted and obtain the necessary approvals from the cognizant USAID official prior to purchasing and transferring assets (see page 23 of the report).
USAID's Office of Acquisition and Assistance, Cost Audit and Support Division Contract Audit Management Branch require Catholic Relief Services to obtain Single Audit Reports from subrecipients as required by contractual agreements and federal guidelines or proper authorization should be obtained from the cognizant agency, USAID, to perform alternative procedures (see page 25 of the report).