Audit of USAID/South Sudan's Programs Implemented by Mercy Corps

Recommendation
1

USAID/Sudan develop and implement a plan to improve management of projects, programs, and activities that span both Sudan and South Sudan, with particular attention to any that involve multiple technical offices (page 11).

Questioned Cost
0
Close Date
Recommendation
2

USAID/South Sudan develop and implement procedures to ensure that recipients' annual work plans are submitted, reviewed, and approved in a timely manner (page 11).

Questioned Cost
0
Close Date
Recommendation
3

USAID determine the allowability of $1,125,000 in ineligible questioned costs (spent on substandard construction of the Mabaan County vocational training center and initiated without getting approval from the agreement officer first as required), and recover from Mercy Corps any amounts determined to be unallowable (page 14).

Questioned Cost
1125000
Close Date
Recommendation
4

USAID determine the allowability of $112,404 in ineligible questioned costs (spent on restricted goods and without getting USAID's approval first as required), and recover from Mercy Corps any amounts determined to be unallowable (page 14).

Questioned Cost
112404
Close Date
Recommendation
5

USAID develop and implement a plan to ensure that all water points constructed or refurbished for human consumption under MC-BRIDGE be tested as required by Agency regulations, and resolve and document any issues identified (page 14).

Questioned Cost
0
Close Date
Recommendation
6

USAID develop and implement procedures to require that water points constructed or refurbished in South Sudan with USAID funds be tested as required by Agency regulations (page 14).

Questioned Cost
0
Close Date
Recommendation
7

USAID develop and implement procedures for timely review and approval of recipients' submissions to USAID for construction projects, waivers for procurement of restricted goods, and environmental assessments and testing (page 14).

Questioned Cost
0
Close Date
Recommendation
8

USAID determine the allowability of $201,604 in unsupported questioned costs (pertaining to the employment costs of a former Mercy Corps country director), and recover from Mercy Corps any mounts determined to be unallowable (page 15).

Questioned Cost
202252
Close Date
Recommendation
9

USAID determine the allowability of $137,411 in ineligible questioned costs (arising from inconsistent treatment of capital expenditures in its indirect cost rate calculations), and recover from Mercy Corps any amounts determined to be unallowable (page 16).

Questioned Cost
137411
Close Date
Recommendation
10

USAID require Mercy Corps to compensate USAID for any office compounds funded by the LINCS program that Mercy Corps intends to retain title to, in accordance with 22 Code of Federal Regulations (CFR), Section 226.32, and document the results of its determination (page 16).

Questioned Cost
0
Close Date
Recommendation
11

USAID develop and implement a plan for future agreements to require USAID approval of employees who perform duties described in key personnel position descriptions (page 19).

Questioned Cost
0
Close Date
Recommendation
12

USAID designate in writing a branding and marking subject matter expert, and develop and implement a plan to educate implementing partners on devising effective branding strategies (page 21).

Questioned Cost
0
Close Date
Recommendation
13

USAID develop and implement procedures for monitoring the implementation and effectiveness of approved branding strategies and marking plans during site visits, including alternative monitoring procedures if security or logistical constraints preclude actual visits (page 21).

Questioned Cost
0
Close Date
Recommendation
14

USAID develop a mission order regarding its policy on traditional birth attendant training and disseminate the policy to staff and implementing partners, as appropriate (page 23).

Questioned Cost
0
Close Date