Audit of USAID's Financial Statements for Fiscal Years 2013 and 2012

Recommendations

Recommendation 1

USAID intensify its effort to expedite the completion of the reconciliation and make results available for periodic review.

Questioned Cost:
$0
Close Date:
Recommendation 2

USAID intensify its efforts to investigate and deobligate outstanding obligations, especially those that make up the $55 million that had no activity since they were established.

Questioned Cost:
$0
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Recommendation 3

The Office of the Chief Financial Officer research all advances outstanding for more than 90 days to determine if they should be recovered, implement policies and procedures for establishing accounts receivable to recover outstanding advances within a reasonable period, and review and correct as necessary appropriations erroneously charged by the DHHS and recorded by the Department of the Treasury.

Questioned Cost:
$0
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Recommendation 4

USAID's Office of Human Resources implement applicable work flow or business processes that clearly delineate roles and responsibilities within the Office of Human Resources for processing different types of actions, whether they were first entered manually or electronically, to make sure that records that support deductions from employees' salaries are easily retrievable.

Questioned Cost:
$0
Close Date: