Audit of USAID/Sierra Leone's Agricultural Activities

USAID/Sierra Leone work with the partner to develop and implement a plan to measure the
program's impact on targeted areas by rebuilding a baseline from available data and using specific proxy indicators to determine the change in income
levels from the onset of the program.

USAID/Sierra Leone work with the partner to develop and implement a plan to verify that performance data are organized, supported, and verifiable.

USAID/Sierra Leone make a management decision on
the allowability of the unapproved budget overruns of $794,664 and collect from the recipient any amounts determined to be unallowable.

USAID/Sierra Leone make a management decision on
the allowability of the ineligible and unsupported questioned costs totaling $71,776 identified in Table 2 and collect from the recipient any amounts determined to be unallowable. The breakdown for the total questioned costs of $71,776 was $21,811 ineligible questioned costs and $49,965 unsupported questioned costs.

USAID/Sierra Leone work with the partner to develop and implement a plan to address the internal financial control weaknesses related to oversight and the segregation of duties.

USAID/Sierra Leone work with the partner to develop and implement a financial plan to monitor program expenditures against the approved program budget quarterly.

USAID/Sierra Leone work with the partner to realign
the work plan as a result of the budget shortage created by cost overruns.

USAID/Sierra Leone work with the partner to develop and implement a plan to improve cooperation among the coalition partners in a way that more closely reflects the intent of the cooperative agreement.

USAID/Sierra Leone work with the partner to prepare and implement a plan to verify that the
cost share reported is documented and allowable in accordance with the terms of this agreement.

USAID/Sierra Leone modify the Promoting
Agriculture, Governance, and the Environment cooperative agreement to clarify whether the cost-sharing amount is to be provided in accordance with the annual schedule.

USAID/Sierra Leone work with the partner to develop and implement a plan that requires the
partner to reach the life-of-program cost-sharing requirement by the program's end date.

USAID/Sierra Leone work with the partner to
determine and document essential activities that can be completed from the fiscal year 2010 work plan on a mutually agreed-upon schedule.

USAID/Sierra Leone establish and implement policies mandating compliance with environmental requirements for its entire portfolio and communicate these requirements to its staff and
implementing partners in writing.

USAID/Sierra Leone require that all activity
documents under the Promoting Agriculture, Governance, and the Environment Program be amended to incorporate appropriate language
regarding environmental compliance and be approved by the appropriate officials.