Audit of USAID/Tanzania's HIV Treatment Activities

Recommendation
1

USAID/Tanzania implement a plan to strengthen internal controls over antiretroviral drugs at USAID-supported facilities.

Questioned Cost
0
Close Date
Recommendation
2

USAID/Tanzania update its standard site visit checklist to include a section on monitoring implementers' compliance with branding and marking requirements.

Questioned Cost
0
Close Date
Recommendation
3

USAID/Tanzania implement a plan for the health team to verify that its agreement officer's representatives conduct site visits quarterly, review all elements outlined on the standard site visit checklist, understand how to verify data, and document the results of their site visits as required.

Questioned Cost
0
Close Date
Recommendation
4

USAID/Tanzania require Baylor, Selian Lutheran Hospital, and Deloitte Consulting Limited to submit Environmental Mitigation and Monitoring Plans for USAID approval.

Questioned Cost
0
Close Date
Recommendation
5

USAID/Tanzania implement a plan to verify that agreement officer's representatives monitor implementers' adherence to approved environmental monitoring plans.

Questioned Cost
0
Close Date
Recommendation
6

USAID/Tanzania determine the allowability of $38,510 in questioned costs ($37,752 unsupported and $758 ineligible) and recover from Selian Lutheran Hospital any amounts deemed unallowable.

Questioned Cost
38732
Close Date
Recommendation
7

USAID/Tanzania verify that Selian Lutheran Hospital corrects the three instances of material noncompliance-expenses not adequately documented, time sheets not correctly recorded and maintained, and value-added tax inappropriately paid-and document the results.

Questioned Cost
0
Close Date
Recommendation
8

USAID/Tanzania implement a plan to strengthen financial monitoring during site visits, including adding a section to the standard site visit checklist on financial items and providing training for agreement officer's representatives on how to review those items during site visits.

Questioned Cost
0
Close Date
Recommendation
9

USAID/Tanzania implement a plan to verify that administrative costs charged by Deloitte Consulting Limited's subrecipients meet Office of Management and Budget Circular A-122 cost principles.

Questioned Cost
0
Close Date