Audit of USAID's Agricultural Programs in Malawi

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

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.

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.

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.

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.

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

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.

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.

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

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

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.

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.

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.

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