Review of USAID/Afghanistan's Financial Management Controls for Government-to-Government Assistance

Recommendation
1

USAID/Afghanistan implement procedures to evaluate whether the Afghan Government has met its commitments, including audit requirements, before the Agency disburses funds to government-to-government projects.

Questioned Cost
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Recommendation
2

USAID/Afghanistan modify the audit requirements within its government-to-government project documents to describe the Agency-contracted audit process, and communicate to these recipients that additional funding may not be disbursed until audits are completed.

Questioned Cost
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Recommendation
3

USAID/Afghanistan issue a notice to relevant staff to remind them that the Office of Inspector General's country office should be notified each time the mission awards an audit of a government-to-government project.

Questioned Cost
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Recommendation
4

USAID/Afghanistan implement procedures that require procurement officials to be included in the team responsible for individual government-to-government projects, as applicable.

Questioned Cost
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Recommendation
5

USAID/Afghanistan update its on-budget assistance mission order to reflect its current practices.

Questioned Cost
0
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Recommendation
6

USAID/Afghanistan schedule and document periodic training courses for officials designated to monitor on-budget assistance.

Questioned Cost
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Recommendation
7

USAID/Afghanistan develop or update templates for its government-to-government implementation letters to include more clearly defined expectations based on the revised Automated Directives System 220 and lessons learned.

Questioned Cost
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Recommendation
8

USAID/Afghanistan implement a procedure to confirm that Afghan Government officials responsible for implementing government-to-government projects understand the expectations described within project documents.

Questioned Cost
0
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Recommendation
9

USAID/Afghanistan perform an evaluation of its newly implemented process to verify that government-to-government transactions are recorded correctly and promptly, make necessary adjustments, and document the final results.

Questioned Cost
0
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