Audit of USAID/Afghanistan's Internal Controls in the Administration of the Involuntary Separate Maintenance Allowance

Recommendations

Recommendation 1

USAID/Afghanistan develop, implement, and document controls to help confirm that the involuntary separate maintenance allowance applications that it approves for personal service contractors are properly authorized and
comply with Section 260 of the Department of State Standardized Regulations. Such controls may include application of USAID's "A Guide to Authorizing Separate Maintenance Allowance" and the Separate Maintenance Allowance Checklist.

Questioned Cost:
$0
Close Date:
Recommendation 2

USAID/Afghanistan, Office of Human Resources develop, implement, and document controls to assess the legitimacy of spouse or domestic
partner signatures on involuntary separate maintenance allowance applications.

Questioned Cost:
$0
Close Date:
Recommendation 3

USAID/Afghanistan the Office of Human Resources review the incidents in which employees acknowledged signing their spouse's signature on
involuntary separate maintenance allowance applications, take appropriate administrative action against those employees found to have signed their spouse's signature, and document the action taken.

Questioned Cost:
$0
Close Date:
Recommendation 4

USAID/Afghanistan reassess its controls
over ISMA payments and make any adjustments necessary to strengthen the effectiveness of those controls in preventing improper payments.

Questioned Cost:
$0
Close Date:
Recommendation 5

USAID/Afghanistan review the $3,833 in separate maintenance allowance paid for children that had
turned 21 years of age, determine whether those children were either incapable of self-support or in secondary school, and recover any amounts
improperly paid.

Questioned Cost:
$3833
Close Date:
Recommendation 6

USAID/Afghanistan review the involuntary
separate maintenance allowance payments made in fiscal years 2010, 2011, and 2012; identify any payments made for children who had turned 21; determine whether those children were either incapable of self-support or in secondary school; and recover any amounts improperly paid.

Questioned Cost:
$0
Close Date:
Recommendation 7

USAID/Afghanistan pay the $636 balance of the separate maintenance allowance to the employee who was underpaid.

Questioned Cost:
$0
Close Date:
Recommendation 8

USAID/Afghanistan calculate and recover the home leave travel costs paid for dependent family members of the two US direct hire employees that already had involuntary separate maintenance
allowance authorized for those dependents.

Questioned Cost:
$0
Close Date:
Recommendation 9

USAID/Afghanistan develop, implement, and document controls to help prevent the authorization of Foreign Service benefits that are incompatible with involuntary separate maintenance allowance for mission employees' family members. Such controls may include inhouse
training for mission staff.

Questioned Cost:
$0
Close Date:
Recommendation 10

USAID/Afghanistan review all employees receiving involuntary separate maintenance allowance in fiscal years 2010, 2011, and 2012 to determine whether those employees or their dependent
family members received incompatible Foreign Service benefits and recover any incompatible benefits paid.

Questioned Cost:
$0
Close Date: