Audit of USAID's Agricultural Programs in Malawi

Recommendations

Recommendation 1

USAID/Malawi implement a site visit checklist that includes procedures for periodically reviewing source documentation and data collection processes.

Questioned Cost:
$0
Close Date:
Recommendation 2

USAID/Malawi conduct a new data quality
assessment of any Wellness and Agriculture for Life Advancement Program performance indicators reported externally and verify that Catholic Relief Services corrects any deficiencies identified.

Questioned Cost:
$0
Close Date:
Recommendation 3

The Office of Food for Peace determine the allowability of $15,590 in unsupported questioned costs arising from unsupported food aid distributions and recover from Catholic Relief Services any amounts determined to be unallowable.

Questioned Cost:
$15590
Close Date:
Recommendation 4

The Office of Food for Peace implement a plan with milestones to strengthen internal controls over food aid distributed under the Wellness and Agriculture for Life Advancement Program.

Questioned Cost:
$0
Close Date:
Recommendation 5

The Office of Food for Peace contract an independent auditing firm to conduct an audit of the Wellness and Agriculture for Life Advancement Program's expenditures in Malawi.

Questioned Cost:
$0
Close Date:
Recommendation 6

USAID/Malawi implement a site visit schedule, including unannounced visits, so mission staff and partners visit and evaluate all USAID-supported storage facilities regularly.

Questioned Cost:
$0
Close Date:
Recommendation 7

The Office of Food for Peace determine the allowability of $2,445,808 in unsupported questioned costs arising from unsupported compensation and recover from Catholic Relief Services any amounts determined to be unallowable.

Questioned Cost:
$2463060
Close Date:
Recommendation 8

USAID/Malawi determine the allowability of
$65,425 in unsupported questioned costs arising from unsupported compensation and recover from Total Land Care any amounts determined to be unallowable.

Questioned Cost:
$43493
Close Date:
Recommendation 9

Office of Food for Peace verify that Catholic Relief Services corrects the instance of material noncompliance: time sheets not correctly maintained by subrecipients.

Questioned Cost:
$0
Close Date:
Recommendation 10

USAID/Malawi verify that Total Land Care
corrects the instance of material noncompliance: time sheets not correctly maintained.

Questioned Cost:
$0
Close Date:
Recommendation 11

USAID Office of Food for Peace determine the allowability of $13,408 in ineligible questioned costs for audits that did not meet USAID's standards and recover from Catholic Relief Services any amount determined to be unallowable.

Questioned Cost:
$13408
Close Date:
Recommendation 12

USAID Office of Food for Peace verify that Catholic Relief Services corrects the instance of material noncompliance: required audits of its non-U.S. subrecipients under the Wellness and Agriculture for Life Advancement Program not conducted.

Questioned Cost:
$0
Close Date:
Recommendation 13

USAID Office of Food for Peace require Catholic Relief Services to implement a plan with milestones to verify that its non-U.S. subrecipients under the Wellness and Agriculture for Life Advancement Program conduct required audits in the future.

Questioned Cost:
$0
Close Date:
Recommendation 14

USAID/Malawi implement a site visit checklist that includes procedures for monitoring compliance with branding and marking requirements.

Questioned Cost:
$0
Close Date: