Recommendation Dashboard

USAID/Kenya and East Africa determine the allowability of $1,089,453 in ineligible questioned costs on page 17 of the audit report and recover any amount that is unallowable.

USAID/Mozambique determine the allowability of $66,017 in questioned costs ($41,808 ineligible and $24,209 unsupported) on page 13 of the audit report and recover any amount that is unallowable.

USAID/Mozambique verify that Thembalethu Development NPC corrects the eleven instances of material noncompliance detailed on pages 23 to 33 of the audit report.

USAID/Zimbabwe determine the allowability of $83,788  in ineligible questioned costs on pages 11 and 13 of the audit report and recover any amount that is unallowable.

USAID/Zimbabwe verify that Family Aids Caring Trust corrects the three instances of material noncompliance detailed on pages 27 to 29 of the audit.

USAID/Iraq determine the allowability and collect as appropriate, $5,136,140 in questioned unsupported costs and any applicable indirect costs as detailed on pages 8 to 21 and 26 of Defense Contract Audit Agency report.

M/OAA/CAS/CAM determine the allowability of $2,516,933  in ineligible questioned costs on page 19 of the audit report and recover any amount that is unallowable.

M/OAA/CAS/CAM verify that African Development Solutions corrects the one material weakness in internal control detailed on page 29 of the audit report.

M/OAA/CAS/CAM verify that African Development Solutions corrects the four instances of material noncompliance detailed on pages 35 to 40 of the audit report.

DCHA/FFP determine the allowability of $4,716  in ineligible questioned costs on page 19 of the audit report and recover any amount that is unallowable.

USAID/Armenia require Communities Finance Officers Association to establish and implement policies and procedures ensuring proper control over drivers’ vehicle logs, and determine the allowability, and collect as appropriate unallowable related fuel expenses, as detailed on pages 27 and 28 of the audit report.

USAID/Armenia require Communities Finance Officers Association to establish and implement procedures ensuring proper compliance with conflict of interest policies, as detailed on page 31 of the audit report.

USAID/Afghanistan determine the allowability of $223,571 in questioned costs ($36,000 ineligible, $187,571 unsupported) on page 45 to 49 of the audit report and recover any amount that is unallowable.

USAID/Afghanistan verify that the American University of Afghanistan corrects the one instances of material weakness in internal control detailed on pages 46 & 47 of the audit report.

USAID/Afghanistan verify that AUAF corrects the five instances of material noncompliance detailed on pages 45-47 and 50-54 of the audit report.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division determine the allowability of total questioned direct costs of $684,173 ($172,489 ineligible, $511,684 unsupported) on pages 5, 6, and 13 through 25 of the audit report, and recover any amount that is unallowable.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division verify that Development Transformations, LLC corrects the material weakness detailed on pages 13 through 17 of the audit report.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division verify that Development Transformations, LLC corrects the material instance of noncompliance detailed on pages 13 through 17 of the audit report.

USAID Administrator direct the appropriate offices to take the following actions - implement a strategy to (1) ensure award monitoring plans with measurable performance indicators, baselines, and expected results (targets) are established for all required activities and projects before major activity implementation begins and (2) identify those responsible for tracking and enforcing the strategy. Target Completion Date: USAID requests closure of the recommendation upon issuance of the final report.

USAID Administrator direct the appropriate offices to take the following actions - Implement an approach to track, document, and review implementer performance on USAID assistance awards. Target Completion Date: USAID requests closure of the recommendation upon issuance of the final report.

USAID Administrator direct the appropriate offices to take the following actions - Implement a control to ensure USAID staff complete CPARS according to Governmentwide standards, including maintaining documentation to support ratings. Target Completion Date: USAID requests closure of the recommendation upon issuance of the final report.

USAID Administrator direct the appropriate offices to take the following actions - Implement guidance for contracting officer's representatives and agreement officer’s representatives to clarify the type and extent of engagement (including site visits and implementer interaction) and associated documentation requirements for each award. This guidance should include how contracting and agreement officers document alternative oversight methods if a nonpermissive environment or other security concerns limit engagement. Target Completion Date: USAID requests closure of the recommendation upon issuance of the final report.

USAID Administrator direct the appropriate offices to take the following actions - Implement a strategy to ensure contracting officer's representatives and agreement officer’s representatives prioritize their delegated responsibilities in the context of their other duties. Activities related to training and the issuance of guidance are expected to continue through FY 2020 (October 1, 2020).

USAID Administrator direct the appropriate offices to take the following actions - Implement a strategy to help ensure contracting officers and agreement officers are free of undue influence in the execution and management of awards. Target Completion Date: December 31, 2019.

USAID Administrator direct the appropriate offices to take the following actions - Implement a control to prevent obligating funds for any award or modification that lacks key award/modification documents, such as memorandums of negotiation, including language evidencing the consideration of past performance in ASIST. Target Completion Date: August 31, 2020.

USAID Administrator direct the appropriate offices to take the following actions - Implement a plan to strengthen ASIST by (1) giving all contracting/agreement officer's representatives the access and training they need to read, enter, and edit documents in ASIST; (2) incorporating into Agency policy standard checklists of award and contracting and agreement officer's representatives' documents required to be in ASIST; (3) updating the Agency's records retention and disposition schedules for ASIST award records; and (4) revising its corresponding policy to comply with the National Archives and Records Administration retention period of 6 years after business use ceases.Target Completion Date: USAID requests closure of the recommendation upon issuance of the final report.

USAID Administrator direct the appropriate offices to take the following actions - Implement a control for making payments or increased obligations to implementers contingent on all required deliverables being completed and required supporting documentation being uploaded or cited in ASIST. Target Completion Date: USAID requests closure of the recommendation upon issuance of the final report.

USAID Administrator direct the appropriate offices to take the following actions - Conduct and document an analysis of the cause for variations in award performance between contracting and agreement officer’s representative hiring types. Target Completion Date: July 1, 2020.

USAID/Rwanda verify that Caritas Rwanda corrects the one instance of material noncompliance detailed on page 34 of the audit report.

Verify that Arcadia Biosciences, Inc. corrects the material noncompliance in Accounting and Reporting for Unallowable Costs (Finding #1) detailed on pages 12 and 13 of the audit report.

USAID/Jordan verify that auditee corrects the two instances of material noncompliance detailed on pages 21 - 23 of the audit report.

USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division verify that the Centre for International Studies and Cooperation corrects the two instances of material noncompliance detailed on pages of III-1 and III-2 of the audit report.

USAID/West Bank and Gaza's agreement officer determine the allowability of $39,163 in questioned ineligible costs detailed on page 26 of the audit report and recover any amount that is unallowable

Determine the allowability of $206,478 in ineligible questioned costs on pages 41 of the audit report and recover any amount that is unallowable.

Verify that Wits Health Consortium corrects the five instances of material noncompliance detailed on pages 60 to 65 of the audit report.

Determine the allowability of $133,799 in shortfall in cost-sharing contributions (ineligible) identified in the cost-sharing schedule on page 31 and detailed in Finding 1 on page 37 of the report.

Verify that Karnataka Health Promotion Trust corrects the material instance of noncompliance identified in the report on compliance on page 35 and detailed in Finding 1 on page 37 of the report.

Verify that Mendez England & Associates corrects Finding #1 detailed on pages 7 through 9 of the audit report.

We recommend that USAID/Kenya and East Africa determine the allowability of $54,660 in ineligible questioned costs on pages 13 and 21 of the audit report and recover any amount that is unallowable.

We recommend that USAID/Kenya and East Africa verify that Christian Aid corrects the one instance of material noncompliance detailed on page 29 of the audit report.

We recommend that M/OAA/CAS/CAM determine the allowability of $193 in unsupported questioned costs on pages 19 and 21 of the audit report and recover any amount that is unallowable.

We recommend that M/OAA/CAS/CAM verify that Christian Aid corrects the one instance of material noncompliance detailed on page 27 of the audit report.

We recommend that USAID/Dominican Republic determine the allowability of $14,225 in unsupported questioned costs on pages 19 and 21 of the audit report and recover any amount that is unallowable.

We recommend that USAID/Dominican Republic verify that Christian Aid corrects the one instance of material noncompliance pertaining to award AID-517-A-16-0002 detailed on page 28 of the audit report.

Determine the allowability of $68,707 direct questioned cost ($28,458 ineligible, $40,249 unsupported) detailed on page 48 of the audit report and recover any amount that is unallowable.

Verify that Marie Stopes International corrects the six material instances of noncompliance detailed on pages 53 to 59 of the audit report.

Determine the allowability of $76,917 unsupported cost-sharing questioned cost detailed on page 62 of the audit report and recover any amount that is unallowable.

Immediately verify that the Implementer is in full compliance with all applicable U.S. Government regulations and inform the Office of Inspector General of the results.

USAID/West Bank and Gaza's agreement officer determine the allowability of $112,000 in total questioned costs ($6,000 ineligible and $106,000 unsupported) detailed on page 29 of the audit report and recover any amount that is unallowable.

USAID/Tanzania verify that the National Council for People Living with HIV and AIDS corrects the one material instance of noncompliance detailed on page 15 of the audit report.

USAID/Honduras determine the allowability of $37,651 in questioned costs ($8,684 ineligible and $28,967 unsupported) on page 20 of the audit report and recover any amount that is unallowable.

USAID/Honduras verify that FUNADEH corrects the instances of material noncompliance detailed on page 52 of the audit report.

USAID/West Bank and Gaza's agreement officer determine the allowability of $171,922 in questioned ineligible costs detailed on page 26 of the audit report and recover any amount that is unallowable

USAID/Ukraine require All-Ukrainian Charitable Organization, All-Ukrainian Network of People Living With HIV/AIDS to establish and implement policies and procedures related to  obtaining proper payments approvals; and calculate and collect as appropriate, accrued interest on USAID funds throughout the award’s life as detailed on pages 18-19 of Deloitte & Touche audit report and page 4 of the management letter.

USAID/Pakistan determine the allowability of $154,056 in ineligible questioned costs identified on page 12 and detailed on pages 16 through 31 of the audit report and recover any amount that is unallowable.

USAID/Pakistan verify that Aman Institute for Vocational Training corrects the four material weaknesses in internal control detailed on pages 37 through 43 of the audit report.

USAID/Pakistan verify that Aman Institute for Vocational Training corrects the twelve instances of material noncompliance detailed on pages 45 through 63 of the audit report.

USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division verify that the Centre for International Studies and Cooperation corrects the two instances of material noncompliance detailed on pages of III-1 and III-2 of the audit report.

USAID/Kenya and East Africa verify that Act Change Transform corrects the one material weakness in internal control detailed on page 23 of the audit report.

USAID/Kenya and East Africa Verify that Act Change Transform corrects the one instance of material noncompliance detailed on page 30 of the audit report.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division verify that Medair corrects the  instance of material noncompliance  detailed on pages 24 and 25 of the audit report.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division determine the allowability of $49,978 in unsupported direct questioned costs on pages I-6 and I-14 of the audit report and recover any amount that is unallowable.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division verify that Centre For International Studies and Cooperation correct the material weakness detailed on page IV-2 of the audit report.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division verify that Centre For International Studies and Cooperation corrects the two instances of material noncompliance detailed on pages III-1and III-2 of the audit report.

USAID/India verify that IKP Knowledge Park corrects the five instances of material noncompliance identified in the report on compliance on pages 37–40 and detailed in Annexure I (Questioned Costs) and Annexure to noncompliance (Findings 1–3) on pages 41–45 of the audit report.

USAID/Pakistan verify that JSPE Management LLC corrects the instance of material noncompliance detailed on pages 24 -26 of the audit report.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division verify that The QED Group corrects Findings #1 and #2 detailed on pages 3 through 10 of the audit report.

Millennium Challenge Corporation's Audit, Risk, and Controls  Division verify that the Millennium Development Authority of the Republic of Ghana corrects the 12 instances of material noncompliance detailed on pages 40 through 55 of the audit report.

USAID/M/OAA/CAS/CAM verify that Kenya Red Cross Society corrects the five instances of material noncompliance detailed on pages 30 to 36 of the audit report.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division determine the allowability of $4,407,986 in direct questioned costs ($49,945 ineligible, $4,358,041 unsupported) on pages 2, and 12 through 30 of the report, and recover any amount that is unallowable.

USAID/Jordan verify that Engicon Company corrects the one material weakness in internal control detailed on page 15 of the audit report.

USAID/Armenia determine the allowability, and collect as appropriate, $80,494 of questioned costs ($79,924 ineligible, and $570 unsupported) as detailed on page 19 of Grant Thornton CJSC’s report, as well as any amounts determined to be unallowable pertaining to the material internal control weakness as detailed on page 22 of Grant Thornton CJSC's report.

OPIC management develop and implement a policy that documents and formalizes processes and procedures for ensuring compliance with appropriations requirements.

OPIC management develop and implement a formal system that includes sufficient detail to ensure timely identification, preparation, and submission of deliverables as required by appropriations law and related congressional reports.

OPIC management based on formal outreach to the House and Senate Committees on Appropriations, internally produce a written determination on the applicability of the following appropriations requirements reviewed in this report, along with any others that require clarification: (1) submission of quarterly financial unobligated balances reports; (2) submission of annual budgeted operating plan; (3) public posting of required reports on the agency website; and (4) congressional notification for assistance activities in Pakistan.

USAID/Zimbabwe verify that [Implementer] corrects the one instance of material noncompliance detailed on page 17 of the audit report.

USAID/Southern Africa verify that Baylor College of Medicine Children's Foundation-Malawi corrects the one instances of material noncompliance detailed on page 30 of the audit report.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division verify that Christian Aid corrects the three material instances of noncompliance detailed on pages 23 through 27 of the audit report.

Verify that the IPE Global Limited corrects the two material instances of noncompliance identified in the report on compliance on page 47 and detailed in Findings 1 and 2 on pages 48-51 of the report.

Determine the allowability of $36,598 in USAID unsupported direct questioned costs and recover any amount that is unallowable detailed on pages 3 and I-8, of the audit report.

Determine the allowability of $11,734 in USAID unsupported questioned costs due to cost sharing and recover any amount that is unallowable detailed on pages V-4 and V-5, of the audit report.

Verify that War Child Canada corrects the five instances of material noncompliance detailed on pages III-1 through III-4 of the audit report.

Determine the allowability of $176,481 in direct questioned costs ($17,684 ineligible, $158,797 unsupported) detailed on pages 33 and 34 of the audit report and recover any amount that is unallowable.

Verify that Marie Stopes International corrects the four material instances of noncompliance detailed on pages 36 to 44 of the audit report.

Determine the allowability of $14,944 in unsupported cost-sharing questioned cost detailed on pages 47 and 48 of the audit report and recover any amount that is unallowable.

USAID/West Bank and Gaza determine the allowability, and collect as appropriate, $76,924 of unsupported questioned costs, as detailed on pages 17-22 and 27 of the Ernst & Young – Middle East report.

USAID/Kenya and East Africa determine the allowability of $86,586 in ineligible questioned costs on page 20 of the audit report and recover any amount that is unallowable.

USAID/Kenya and East Africa verify that Equity Group Foundation corrects the one instance of material noncompliance detailed on pages 36 to 37 of the audit report.

USAID/M/OAA/CAS/CAM verify that Nonviolent Peaceforce corrects the two material weaknesses in internal control detailed on pages 20 to 21 of the audit report.

USAID/M/OAA/CAS/CAM verify that Nonviolent Peaceforce corrects the two instances of material noncompliance detailed on pages 24 to 25 of the audit report.

USAID/Zimbabwe determine the allowability of $44,321 in ineligible questioned costs on pages 9 and 10 of the audit report and recover any amount that is unallowable.

USAID/Zimbabwe verify that Linkages for Economic Advancement of the Disadvantaged corrects the three instances of material noncompliance detailed on pages 18 to 22 of the audit report.

USAID/Senegal verify that ONG 3D corrects the five material weaknesses in internal control detailed on pages 34 to 39 of the audit report.

USAID/Senegal verify that ONG 3D corrects the one instance of material noncompliance detailed on page 43 of the audit report.

USAID/Uganda verify that Send a Cow Uganda Limited provides Catholic Relief Services with copies of the findings raised in Carr Stanyer Sims & Co.’s audit report for their review and any appropriate action regarding the allowability of $1,162 in ineligible questioned costs and the two instances of material noncompliance detailed on pages 31 to 33 of the audit report.

USAID/M/OAA/CAS/CAM determine the allowability of $18,449 in ineligible questioned costs on pages 12, 14 and 21 of the audit report and recover any amount that is unallowable.

USAID/M/OAA/CAS/CAM verify that United Purpose provides Fundación Acción Contra El Hambre and Alliance for a Green Revolution in Africa with copies of the findings raised in Sayer Vincent LLP’s audit report for their review and any appropriate action regarding the allowability of $ 3,867 in ineligible question costs (grant AID-OFDA-G-16-00002) and $3,278 in ineligible questioned costs (agreement AID-OAA-A-13-00004) on pages 12, 14, and 22 to 24 of the audit report.

USAID/Senegal determine the allowability of $248 in ineligible questioned costs on pages 12 and 22 of the audit report and recover any amount that is unallowable.

USAID/Kenya and East Africa determine the allowability of $49,353 in ineligible questioned costs on pages 11 and 16 of the audit report and recover any amount that is unallowable.

USAID/Kenya and East Africa verify that Deloitte & Touche corrects the one instance of material noncompliance detailed on page 23 of the audit report.

USAID/Zambia verify that Society for Family Health Limited corrects the three instances of material noncompliance detailed on pages 28 to 30 of the audit report.

Verify that Camp Dresser & McKee Constructors, Inc. corrects Findings #1 and #2, on pages 13 to 20 of the audit report.

Verify that Camp Dresser & McKee International, Inc. corrects Findings #1 and #2 detailed on pages 5 and 6 and pages 11 through 17 of the report.

Verify that Business-Community Synergies, LLC corrects the two instances of material noncompliance detailed on page 3 of the audit report.

Verify that Synergy Strategies Group Advisors, LLC corrects the six instances of material noncompliance detailed on page 3 of the audit report.

USAID/India determine the allowability of $474,950 in questioned costs (ineligible) identified on pages 20 and 27, and further detailed on pages 22-26 of the audit report, and recover any amount that is unallowable.

USAID/India determine the allowability of $262,602 in shortfall in cost-sharing contributions (ineligible) identified on page 38, and further detailed on page 40 of the audit report, and recover any amount that is unallowable.

USAID/Central Asia verify that the Association for Civil Society Development in the Republic of Kazakhstan corrects the one material instance of noncompliance identified in the report on compliance on page III-1 and detailed on page IV-2 of the report.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division verify that Financial Markets International, Inc. corrects the material instance of noncompliance detailed on page 2 of the audit report.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division determine the allowability of $32,589 in ineligible direct questioned costs detailed on pages 2, 3 and 30 of the audit report and recover any amount unallowable.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division verify that Democracy International, Inc. corrects the material instance of noncompliance detailed on pages 3 and 4 of the audit report.

MCC verify that Millennium Challenge Coordinating Unit Sierra Leone corrects the three material instances of noncompliance detailed on pages 23 to 26 of the audit report.

Verify that Halcrow corrects the three instances of material noncompliance detailed on page 26 of the audit report.

Verify that the Philippine Business for Social Progress, Inc., corrects the one material instance of noncompliance identified in the report on compliance on pages 26-27 and detailed in Finding 2 on page 38 of the report.

Verify that National Association of Child Care Workers corrects the one instance of material noncompliance detailed on page 35 of the audit report.

Determine the allowability of $35,496 in questioned costs ($30,950 ineligible, $4,546 unsupported) on pages 14 and 15 of the audit report and recover any amount that is unallowable.

Verify that University of Cape Coast corrects the five instances of material noncompliance detailed on pages 32 to 39 of the audit report.

USAID/Zimbabwe determine the allowability of $170,469 in questioned costs ($168,798 ineligible and $1,671 unsupported) on pages 11 and 20 of the audit report and recover any amount that is unallowable.

USAID/Zimbabwe verify that Organization for Public Health Interventions and Development corrects the two instances of material noncompliance detailed on pages 21 to 23 of the audit report.

Determine the allowability of $2,221,000 in questioned costs (ineligible) discussed on page 2 of this memorandum and detailed in Finding 4.2.2 of the management letter on page 29 of the report, and recover any amount determined to be unallowable.

Determine the allowability of $116,041 in ineligible questioned costs on pages 20 and 36 of the audit report and recover any amount that is unallowable.

Verify that Churches Health Association of Zambia corrects the four instances of material noncompliance detailed on pages 36 and 39 to 42 of the audit report.

Verify that Churches Health Association of Zambia provides the subrecipient a copy of findings raised in the report for its review and appropriate action regarding the allowability of $1,001 in ineligible question costs detailed on pages 20 and 25 of the audit report and the two instances of material noncompliance detailed on pages 37 and 38 of the audit report.

Verify that the National Academy of Sciences corrects the one instance of material noncompliance as detailed on page 18 of Crowe LLP audit report.

Determine the allowability of $98,084 in ineligible questioned costs detailed on pages 31 – 44 of the audit report and recover any amount that is unallowable.

Verify that Roots of Peace corrects the two instances of material noncompliance detailed on pages 35&36 and 45&46 of the audit report.

Determine the allowability of $168,432 in ineligible questioned costs on page 21 of the audit report and recover any amount that is unallowable.

Verify that Moi Teaching and Referral Hospital corrects the two instances of material noncompliance detailed on pages 32 to 35 of the audit report.

USAID/Kenya and East Africa determine the allowability of $573,021 in questioned costs ($566,282 ineligible and $6,739 unsupported) on pages 16 and 21 of the audit report and recover any amount that is unallowable.

USAID/Kenya and East Africa verify that Plan International corrects the three instances of material noncompliance detailed on pages 29 to 32 of the audit report.

USAID/Kenya and East Africa take appropriate action under ADS 303.3.10 regarding the $61,602 in  questioned cost-sharing contributions  ($3,112 ineligible and $58,490 unsupported) identified on pages 33 to 39 of the audit report.

USAID/Afghanistan verify that Chemonics International Inc. corrects the three instances of material noncompliance detailed on pages 30 to 32 of the Crowe audit report.

Determine the allowability of $133,853 in unsupported questioned costs detailed on pages 19 of the Crowe LLP audit report and recover any amount that is unallowable.

Verify that CAI corrects the three instances of material noncompliance detailed on pages 18-22 of the Crowe LLP audit report.

Verify that Clovek V Tisni, O.P.S / People In Need corrects the two material weaknesses in internal control detailed on pages 17 and 21 through 25 of the audit report.

Verify that Clovek V Tisni, O.P.S / People In Need corrects the four instances of material noncompliance detailed on pages 19 and 27 through 33 of the audit report.

USAID/Zambia verify that Development Aid from People to People correct the three instances of material noncompliance detailed on pages 39 to 40 and 43 to 45 of the audit report.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division determine the allowability of $29,928 in unsupported direct questioned costs on pages I-10 and V-4 of the audit report and recover any amount that is unallowable.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division verify that War Child Canada corrects the three material instances of noncompliance detailed on pages III-1 through III-3 of the audit report.

USAID/Pakistan determine the allowability of $10,217,000 in questioned costs (unsupported) discussed on page 2 of this memorandum and detailed in Findings 4.2.1, 4.2.2, and 4.2.8 of the management letter on pages 16, 17, and 21 of the report, respectively, and recover any amount determined to be unallowable.

USAID/Zambia verify that Biocarbon Partners Limited corrects the eight instances of material noncompliance detailed on pages 37 and 38, and 43 to 50 of the audit report.

USAID/Southern Africa take the appropriate action under ADS 303.3.10 regarding the $156,750 shortfall in cost sharing contributions pertaining to award number 654-A-16-00002 identified on pages 30 and 33 of the audit report.

USAID/Zambia verify that Expanded Church Response corrects the five instances of material noncompliance detailed on pages 31 to 35 of the audit report.

Power Africa determine the allowability of $33,929 in questioned costs ($17,559 ineligible and $16,370 unsupported) on pages 20 to 31 of the audit report and recover any amount that is unallowable.

USAID/Afghanistan verify that the Palladium International LLC. corrects the one instance of noncompliance  as detailed on pages 28 - 29 of CohnReznick LLP report.

USAID/Afghanistan verify that Internews Network Inc. corrects the one instance of material noncompliance detailed on pages 21 – 25 of the audit report.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division determine the allowability of $1,355,974 in unsupported direct questioned costs detailed on pages 2,14 through17 of the report, and recover any amount that is unallowable.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division verify that Nathan Associates, Inc. corrects the three material weaknesses in internal control (Findings #1, 2, and 4) detailed on pages 14 through 19 and pages 22, and 23 of the report.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division verify that Nathan Associates, Inc. corrects the three instances of material noncompliance (Findings #1, 2, and 4) detailed on pages 14 through 19 and pages 22, and 23 of the report

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division determine the allowability of $33,542 ($2,854 ineligible and $30,688 unsupported) applicable to USAID on pages 1 and 2, and 51 through 95 of the audit report and recover any amount that is unallowable.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division determine the allowability of $396,400 in questioned direct costs ($1,451  ineligible and $394,949 unsupported) detailed on pages 2, 3, 8 and 9 of the report and recover any amount that is unallowable.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division verify that Chemonics International, Inc. addresses Finding #1 on page 14 through16, of the audit report.

USAID/Jamaica verify that MOH corrects the one material weakness in internal control detailed on pages 25 and 29 of the audit report.

USAID/Jamaica verify that MOH corrects the one instance of material noncompliance detailed on pages 27 and 29 of the audit report.

Determine the allowability of $518,700 in questioned costs ($27,047  ineligible and $491,653 unsupported) identified on page 25, and further detailed on pages 26-27 of the audit report, and recover any amount that is unallowable.

Verify that Mehran University of Engineering and Technology corrects the material weakness in internal control detailed on page 38 of the audit report.

Verify that Mehran University of Engineering and Technology corrects the instance of material noncompliance detailed on page 37 of the audit report.

USAID/Afghanistan verify that the Management Systems International Inc. corrects the one instance of noncompliance (implement policies and procedures to ensuring all supporting documentation is maintained) as detailed on pages 30 & 31 of CohnReznick LLP report.

USAID/Afghanistan verify that MoE corrects one material weakness in internal control as detailed on pages 21 of the audit report

USAID/Afghanistan verify that MoE corrects the eight material instances of noncompliance as detailed on pages 18 - 24 of the audit report.

USAID/Philippines verify that the UPecon Foundation, Inc. corrects the material instance of noncompliance identified in the report on compliance on page 24 and further detailed in Exhibit III on page 36 of the report.

USAID/Kenya and East Africa determine the allowability of $63,601 in ineligible questioned costs on pages 12 to 16 of the audit report and recover any amount that is unallowable.

USAID/Kenya and East Africa verify that RTI International corrects the one material weakness in internal control detailed on pages 34 and 35 of the audit report.

USAID/Kenya and East Africa verify that RTI International corrects the six instances of material noncompliance detailed on pages 22 to 33 and 36 to 37 of the audit report.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division: determine the allowability of $17,799 in ineligible and $204,553 in unsupported direct claimed costs from The Documentary Group LLC detailed on page 3 and pages 7 through 11 of the report.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division: verify that The Documentary Group LLC corrects Findings #1 and #2 detailed on pages 7 through 11 of the report.

USAID/West Bank and Gaza determine the allowability of $2,237 in ineligible questioned costs  on pages 24 and 25 of the audit report and recover any amount that is unallowable.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division determine the allowability of $1,145,539 in unsupported direct questioned costs detailed on pages 1 and 12 of the audit report and recover any amounts unallowable.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division verify that The Louis Berger Group, Inc. Integrated Development Segment corrects Finding # 1 detailed on page 10 through 12 of the audit report.

USAID's office of Acquisition and Assistance Cost, Audit and Support Division verify that Insight Systems Corporation, corrects Finding #1, page 7 through 8 of the report.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division determine the allowability of $3,822 in ineligible, and $70,369 in unsupported direct questioned costs on pages 12 through 15, and Appendixes 2b/1 through 2b/3 of the audit report and recover any amount that is unallowable.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division determine the allowability of $32,581 in unsupported indirect questioned costs on Appendixes 2a and 2b/3 of the audit report and recover any amount that is unallowable.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division verify that Deutsche Welthungerhilfe e. V. corrects the significant deficiency in internal control detailed on Appendixes 4/1 through 4/3 of the audit report.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division verify that Deutsche Welthungerhilfe e. V. corrects the three material instances of noncompliance detailed on Appendixes 5/1 through 5/3 of the audit report.

USAID/Pakistan determine the allowability of $131,850 in questioned costs (ineligible) identified in the fund accountability statement on page 47, further detailed on pages 50-51, and in Findings A-2 through A-4 and B-1 through B-2 on pages 27-31 and 36-39, respectively, of the audit report; and recover any amount that is unallowable.

USAID/Pakistan verify that the UETP corrects the four material weaknesses in internal control discussed in the report on internal control on pages 53–54 and detailed in Findings A-1  through A-4 on pages 27–31 of the audit report; and the nine significant deficiencies in internal control discussed in the report on internal control on page 54 of the audit report and on page 2 of this memorandum, and further detailed in Findings A-5 through A-10 on pages 31–35 and in Items A-6, A-7, and A-11 on pages 62, 63, and 66, respectively, of the audit report.

USAID/Pakistan verify that the UETP corrects the five material instances of noncompliance identified in the report on compliance on pages 56–57 and detailed in Findings B-1 through B-5 on pages 36–42 of the audit report.

USAID/Kenya and East Africa determine the allowability of $229,683  ineligible questioned costs  on pages 12, 15, and 19 of the audit report and recover any amount that is unallowable.

USAID/Kenya and East Africa verify that Northern Rangelands Trust corrects the three instances of material noncompliance detailed on pages 23 to 26 of the audit report.

Determine the allowability of $2,484 in questioned costs ($2,106 ineligible and $378 unsupported) as detailed on pages 20, 21 & 25 of PricewaterhouseCoopers audit report.

Verify that Engicon corrects the two significant deficiencies in internal control as detailed on pages 18 & 19 of PricewaterhouseCoopers audit report.

Verify that Engicon corrects the three instances of material noncompliance as detailed on pages 21 - 23 of PricewaterhouseCoopers audit report.

Determine the allowability, and collect as appropriate, $ 1,039 in questioned ineligible costs, as detailed on pages 24 and 25 of Grant Thornton LLC report.

Determine the allowability, and collect as appropriate, $133,500 of questioned unsupported and ineligible expenses, as detailed on pages 21-26 of Deloitte & Touche’s report.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division: Verify that DPK Consulting corrects Finding # 1 detailed on page 7 of the audit report.

Determine the allowability and collect as appropriate, $211,456 ($4,323 ineligible, and $207,133 unsupported), unliquidated advances, and any excess cash, as detailed in pages 23-28 and the transmittal letter of BDO’s report.

Determine the allowability and collect as appropriate, the shortfall amount of $30,516, as detailed in page 11 of BDO’s report.

Determine the allowability of $13,173 in ineligible questioned costs, details on pages 23-28 of El Wafa Company audit report.

USAID/Haiti determine the allowability of $190,095 in questioned costs ($47,072 ineligible and $143,023 unsupported) on pages 26-29 of the audit report and recover any amount that is unallowable.

USAID/Haiti verify that Papyrus S.A.corrects the three internal control significant deficiencies detailed on pages 26-30 of the audit report.

USAID/Haiti verify that Papyrus S.A. corrects the four instances of material noncompliance detailed on pages 33-38 of the audit report.

USAID/Bureau for Policy, Planning, and Learning implement a process to periodically monitor operating units’ compliance with Agency policy to conduct full risk assessments and mitigate identified risks for local nongovernmental partners in a timely manner.

USAID/Haiti determine the allowability of $8,770 in unsupported questioned costs identified on pages 25 and 26 of the audit report and recover any amount that is unallowable.

USAID/Haiti verify that Papyrus S.A corrects the three internal control significant deficiencies detailed on pages 31-34 of the audit report.

USAID/Haiti verify that Papyrus S.A corrects the four instances of material noncompliance detailed on pages 37-41 of the audit report.

USAID/Haiti verify that Papyrus S.A implements corrective action to close the prior audit recommendations detailed on pages 11-16 of the audit report.

Verify that Amref Health Africa corrects the three significant deficiencies in internal control detailed on pages 18 to 20 of the audit report.

Determine the allowability of $20,046 in questioned costs ($18,881 ineligible and $1,165 unsupported) detailed on pages 17, 20, and 21 of the audit report and recover any amount that is unallowable.

Verify that The Alliance for a Green Revolution in Africa corrects the one significant deficiency in internal control detailed on page 25 of the audit report.

Verify that The Alliance for a Green Revolution in Africa corrects the one instance of material noncompliance detailed on pages 29 and 30 of the audit report.

Determine the allowability of $125,917 in unsupported questioned costs on pages 8 and 11 of the audit report and recover any amount that is unallowable.

Verify that Egerton University - Tegemeo Institute corrects the one instance of material noncompliance detailed on page 17 of the audit report.

Determine the allowability of $33,791 in questioned costs ($20,373 ineligible and $13,418 unsupported) as calculated in this transmittal and also identified on pages 9, 11, and 13 of the audit report and recover any amount that is unallowable.

Verify that Act Change Transform corrects the five instances of material noncompliance detailed on pages 17-21 of the audit report and page 4 of the management letter.

Determine the allowability of $1,964 in ineligible questioned costs on pages 26 and 28 of the audit report and recover any amount that is unallowable.

Verify that Project Hope Namibia corrects the three instances of material noncompliance detailed on pages 23 to 25 of the audit report.

Take any corrective action deemed necessary under Automated Directives System 303.3.10 to address the $497,574 shortfall in required cost-sharing contributions identified on pages 22 and 29 of the audit report.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division determine the allowability of $2,613 in ineligible direct questioned costs detailed in Section III, Federal Award Findings and Questioned Costs, on pages 19 and 20 of the audit report and recover any amount that is unallowable.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division verify that Plan International, Inc. corrects the material weakness in internal control over financial reporting detailed on page 11, Section II, Financial Statement Findings, on page 18 of the audit report.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division verify that Plan International, Inc. corrects the two instances of noncompliance with requirements that could have a direct and material effect on each major program detailed on page 14, and Section III, Federal Award Findings and Questioned Costs, on pages 19 through 20 of the audit report.

Verify that Dalberg-Global Development Advisors corrects Findings #1 and #2 detailed on pages 7 through 9 of the audit report.

USAID/West Bank and Gaza determine the allowability, and collect as appropriate, $1,371,807 in questioned ineligible cost, and any related costs, as detailed on pages 11-12 of Deloitte & Touche (M.E.) report.

USAID/West Bank and Gaza determines the allowability, and collect as appropriate, $1,901 in questioned cost share contribution shortfall, as detailed on page 16 of Talal Abu-Ghazaleh & Co. report.

USAID/Kenya and East Africa determine the allowability of $321,138 in questioned costs ($305,650 ineligible and $15,488 unsupported) on pages 14 and 18 of the audit report and recover any amount that is unallowable.

USAID/Kenya and East Africa verify that The Interchurch Medical Assistance World Health corrects the two instances of material noncompliance detailed on pages 24 to 27 of the audit report.

USAID/West Bank and Gaza determine the allowability, and collect as appropriate, $4,552 in questioned costs, ($4,222 ineligible, and $330 unsupported), as detailed on pages 13 and 14 of Talal Abu-Ghazaleh & Co. report.

Determine the allowability of $256,148 in ineligible questioned costs on pages 12 and 34 of the audit report and recover any amount that is unallowable.

Verify that Centre for Health Solutions corrects the six significant deficiencies in internal control detailed on pages 26 to 31 of the audit report.

Verify that Centre for Health Solutions corrects the one instance of material noncompliance detailed on page 35 of the audit report.

Determine the allowability of $138,603 in ineligible questioned costs on pages 15, 17, 21 and 41 of the audit report and recover any amount that is unallowable.

Verify that Population Services Kenya corrects the two material weaknesses in internal control detailed on pages 26 and 27 of the audit report.

Verify that Population Services Kenya corrects the four instances of material noncompliance detailed on pages 30 to 34 of the audit report.

Determine the allowability of $57,603 in ineligible questioned costs on pages 23 to 25 of the audit report and recover any amount that is unallowable.

Verify that Widows and Orphans Empowerment Organization corrects the five significant deficiencies in internal control detailed on pages 15 to 21 of the audit report.

Verify that Widows and Orphans Empowerment Organization corrects the three instances of material noncompliance detailed on pages 19 to 20, 23 to 25, and 28 of the audit report.

Determine the allowability of $21,094 in questioned costs ($20,549 ineligible and $545 unsupported) on pages 21 and 25 of the audit report and recover any amount that is unallowable.

Verify that Deloitte Consulting Limited corrects the four material weaknesses in internal control detailed on pages 30 to 38 of the audit report.

Verify that Deloitte Consulting Limited corrects the nine instances of material noncompliance detailed on pages 41 to 47 and 50 to 61 of the audit report.

USAID/Pakistan determine (1) if there were costs incurred and reimbursed by USAID that have not been paid by UAF to vendors as discussed on page 3 of this memorandum; and (2) the allowability of unpaid costs charged to USAID, and recover any amount determined to be unallowable.

Power Africa Coordinator's Office develop and implement a portfolio-wide risk management program to ensure that risks are regularly identified, analyzed, monitored, and mitigated.

Power Africa Coordinator's Office develop and implement a data quality program to systematically verify the accuracy and reliability of reported results. This program should include (1) a finalized monitoring, evaluation, and learning plan and associated standard operating procedures, (2) a training program for USAID and interagency officials involved in data reporting, and (3) a plan for routine data quality assessments and associated procedures for correcting data.

Power Africa Coordinator's Office include in Power Africa's annual report (1) the number of megawatts of energy-generating capacity added online and (2) the numbers of on-grid and off-grid connections.

USAID/Office of Transition Initiatives determine the allowability of $34,619 in questioned costs (ineligible) identified in the fund accountability statement on page 28, and further detailed in Findings 1–4 on pages 42–46 of the audit report, and recover any amount that is unallowable.

USAID/Office of Transition Initiatives verify that the Basic Education for Awareness, Reforms, and Empowerment corrects the one significant deficiency in internal control discussed on page 2 of this memorandum and detailed in Observation 1 on page 1 of the management letter.

USAID/Office of Transition Initiatives verify that the Basic Education for Awareness, Reforms, and Empowerment corrects the six material instances of noncompliance identified in the report on compliance on pages 37–38 and detailed in Findings 1–6 on pages 42–49 of the audit report.

USAID/Dominican Republic verify that INTEC corrects the indirect cost rate schedule detailed on page 38 of the audit report to reconcile with the general purpose financial statements.

 USAID/Jordan verify that Questscope corrects the significant deficiency instance noted on page 17 of the audit report.

USAID/Peru verify that GORESAM corrects the two material weaknesses in internal control detailed on pages 23-32 of the audit report.

USAID/Peru verify that GORESAM corrects the three prior year auditing findings detailed on pages 14 and 15 of the audit report.

USAID/Peru verify that DEVIDA corrects the significant deficiency in internal control detailed on pages 24 through 33 of the audit report.

USAID Regional Development Mission/Asia determine the allowability of $4,175 in questioned salaries (ineligible) identified in the fund accountability statement on page 29, and detailed in Finding 5.2.1 on pages 61–62 of the audit report, and recover any amount determined to be unallowable.

USAID Regional Development Mission/Asia for the Asia's Regional Response to Endangered Species Trafficking program, establish the total amount of excess expenditures charged to USAID over the approved budgeted life-of-project expenditures as discussed on page 2 of this memorandum, and in Finding 4.2.3 on pages 56–57 of the audit report, determine allowability, and recover any amount determined to be unallowable.

USAID Regional Development Mission/Asia for the Asia's Regional Response to Endangered Species Trafficking program, determine whether there was excess cash (total revenues less total costs) not refunded to USAID as discussed on page 3 of this memorandum, determine allowability, and recover any amount determined to be unallowable.

USAID Regional Development Mission/Asia verify that the Freeland Foundation corrects the two material weaknesses and the one significant deficiency in internal control identified in the report on internal control on pages 52–53 and detailed in Findings 4.2.1, 4.2.2, and 4.2.3 on pages 54–57 of the audit report.

USAID Regional Development Mission/Asia verify that the Freeland Foundation corrects the one material instance of noncompliance identified in the report on compliance on pages 59–60 and detailed in Finding 5.2.1 on pages 61–62 of the audit report.

USAID/Afghanistan require Tetra Tech to establish and implement policies and procedures ensuring the required reports are submitted in a timely manner, as detailed on page 26-29 of CohnReznick audit report.

USAID/Pakistan determine the allowability of $6,548 in questioned costs (ineligible) identified in the fund accountability statement on page 29, and further detailed in Findings 1-4 on pages 50-53 of the audit report ($1,743), and the project costs not covered by the audit  as discussed on page 2 of this memorandum ($4,805), and recover any amount that is unallowable.

USAID/Pakistan for the Small Grants and Ambassador's Fund Program (SGAFP), establish the total amount of USAID funds that were misappropriated and reimbursed by USAID (ineligible) as discussed on page 2 of this memorandum and further detailed in the management letter (Observation 5 on pages 58–59 of the audit report), determine allowability, and recover any amount that is unallowable.

USAID/Madagascar determine the allowability of $24,246 in questioned costs ($10,808 ineligible and $13,438 unsupported) identified on page 11 of the audit report and pages 20 to 22 of the separate management letter.

USAID/Madagascar verify that Institut Pasteur de Madagascar corrects the two instances of material noncompliance detailed on pages 20 to 21 of the separate management letter.

USAID/Kenya and East Africa verify that Ananda Marga Universal Relief Team corrects the one significant deficiency in internal control pertaining to the Inuka Community Based Orphans and Vulnerable Children Project detailed on pages 29 and 30 of the audit report.

USAID/Kenya and East Africa determine the allowability of $20,710 in ineligible questioned costs identified on pages 15, 17 and 20 of the audit report and recover any amount that is unallowable.

USAID/Kenya and East Africa verify that Act Change Transform corrects the one instance of material noncompliance detailed on page 31 of the audit report.

USAID/Tanzania determine the allowability of $243,662 in questioned costs ($7,415 ineligible and $236,247 unsupported) on pages 11, 14, and 17 of the audit report and recover any amount that is unallowable.

USAID/Tanzania verify that Tanzania Council for Social Development corrects the four significant deficiencies in internal control detailed on pages 20 to 23 of the audit report.

USAID/Tanzania verify that Tanzania Council for Social Development corrects the five instances of material noncompliance detailed on pages 26, 27, 32, 34, and 37 of the audit report.

USAID/Kenya and East Africa determine the allowability of $96,768 in ineligible questioned costs on pages 16 and 20 of the audit report and recover any amount that is unallowable.

USAID/Kenya and East Africa verify that State University of New York  corrects the two instances of material noncompliance detailed on pages 26 to 28 of the audit report.

USAID/Zambia determine the allowability of $1,634 in ineligible questioned costs identified on page 17 of the audit report and recover any amount that is unallowable.

USAID/Zambia verify that Indaba Agricultural Policy Research Institute corrects the one significant deficiency in internal control detailed on page 26 of the audit report.

USAID/Zambia verify that Indaba Agricultural Policy Research Institute corrects the four instances of material noncompliance detailed on pages 24, 25, 27, and 28 of the audit report.

USAID/Liberia determine the allowability of $1,788,608 in questioned costs ($13,263 ineligible and $1,775,345 unsupported) on pages 9, 11, and 16 of the audit report and recover any amount that is unallowable.

USAID/Liberia verify that Management Sciences for Health corrects the six material weaknesses and one significant deficiency in internal control detailed on pages 34 to 45 of the audit report.

USAID/Kenya and East Africa determine the allowability of $8,385 in ineligible questioned costs identified on pages 8 and 13 of the audit report and recover any amount that is unallowable.

USAID/Kenya and East Africa verify that Children of God Relief Institute corrects the two instances of material noncompliance detailed on pages 13 and 14 of the audit report.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division determine the allowability of $35,630,386 in unsupported direct costs from AECOM International Development Inc. detailed on pages 2 and 12 through 18 of the report and recover any amount that is unallowable.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division verify that AECOM International Development Inc. corrects Findings #1 and #2 detailed on pages 12 through 18 of the report.

USAID/Southern Africa determine the allowability of $4,251 in ineligible questioned costs pertaining to award number A-674-A-12-00031 identified on pages 17 and 22 of the audit report and recover any amount that is unallowable.

USAID/Southern Africa verify that Stellenbosch University provide Mothers2Mothers South Africa NPC with a copy of the finding raised in BDO's management report for their  review and any appropriate action regarding the $571 in ineligible questioned costs pertaining to subaward 16/0001 identified on pages 17, 18 and 22 of the audit report.

USAID/Southern Africa take appropriate action under ADS 303.3.10 regarding the $18,528 shortfall in cost sharing contributions pertaining to award number A-674-A-12-00031 identified on pages 27 and 28 of the audit report.

USAID/M/OAA/CAS/CAM determine the allowability of $710 in ineligible questioned costs pertaining to award number AID-OFDA-G-16-00115 identified on pages 17, 18 and 22 of the audit report and recover any amount that is unallowable.

USAID/Nigeria verify that Health Initiative for Safety and Stability in Africa corrects the four significant deficiencies in internal control detailed on pages 25 to 28 of the audit report.

Management decision reached upon report issuance: The agency agreed with our one recommendation and is proactively  implementing broader activities to further improve construction data and oversight. USAID also provided technical comments, which we incorporated where appropriate. USAID noted that while our audit's scope was limited to grants and cooperative agreements, the findings apply to USAID's broader portfolio. The Agency therefore decided to implement corrective actions that go beyond our recommendations, USAID will implement activities to improve compliance with data collection and construction oversight requirements for both assistance and acquisition awards. Activities include expanding training, including the Office of Energy and Infrastructure on the contract review board, and updating policies and procedures. We acknowledge the management decision and consider the recommendation resolved but open pending completion of planned activities, which USAID anticipates by November 30, 2019.

USAID/Rwanda determine the allowability of $33,606 in ineligible questioned costs on pages 11 and 25 of the audit report and recover any amount that is unallowable.

USAID/Rwanda verify that African Evangelistic Enterprise corrects the one significant deficiency in internal control detailed on page 10 of the management letter.

USAID/Rwanda verify that African Evangelistic Enterprise corrects the one instance of material noncompliance detailed on pages 35 to 36 of the audit report.

USAID/Rwanda verify that African Evangelistic Enterprise provides Global Communities, Catholic Relief Services, and Education Development Center, Inc. with a copy of the findings raised in RUMA's audit report  for their review and appropriate action regarding (a) any ineligible questioned costs identified on pages 11 and 25 of the audit report pertaining to their particular subawards and (b) the two  instances of material noncompliance related to the subawards detailed on pages 35 and 37 of the report.

USAID/Mozambique determine the allowability of $591,945 in questioned costs ($406,238 ineligible, $185,707 unsupported) on pages 25 and 27 of the audit report and recover any amount that is unallowable.

USAID/Mozambique verify that Procuradoria Geral da Republica corrects the six instances of material noncompliance detailed on pages 48 to 60 of the audit report

USAID/Mozambique implements the unresolved prior audit recommendations detailed on page 68 of the audit report.

USAID/Southern Africa verify that Foundation for Professional Development corrects the one significant deficiency in internal control identified on page 29 of the audit report.

USAID/Indonesia determine (1) if there was unremitted interest income, or costs incurred and reimbursed by USAID that have not been paid by IIEF to vendors as discussed on page 2 of this memorandum; and (2) the allowability of unremitted income and unpaid costs charged to USAID, and recover any amount determined to be unallowable.

USAID/Southern Africa determine the allowability of $2,762 in ineligible questioned costs on pages 29 and 35 of the audit report and recover any amount that is unallowable.

USAID/Southern Africa verify that University of South Africa corrects the two instances of material noncompliance identified on page 64 of the audit report.

USAID/Kenya and East Africa determine the allowability of $46,333 in ineligible questioned costs detailed on pages 11 and 19 of the audit report and recover any amount that is unallowable.

USAID/Kenya and East Africa verify that Amref Health Africa corrects the one significant deficiency in internal control detailed on page 23 of the audit report.

USAID/Kenya and East Africa verify that Amref Health Africa corrects the one instance of material noncompliance detailed on pages 24 and 25 of the audit report.

USAID/West Bank and Gaza determine the allowability, and collect as appropriate, $2,821 of questioned unsupported cost share expenses, as detailed on page 18 of PricewaterhouseCooper report. 

USAID/West Bank and Gaza require Appleseeds Academy to implement policies and procedures ensuring that it checks suppliers' names against the Excluded Parties List System, as detailed on page 19 of PricewaterhouseCooper report. 

Verify that National University of Sciences and Technology corrects the four material instances of noncompliance discussed on page 2 of this memorandum and detailed on section 7.2 on pages 29–31 and on Issue 4 in the management letter on page 39 of the report.

Determine the allowability of $16,056 in questioned costs (ineligible) identified in the fund accountability statement on page 15, and further detailed on pages 11–12 of the audit report, and recover any amount that is unallowable.

Verify that the A.A. Associates corrects the two material instances of noncompliance identified in the report on compliance on pages 26–27 and detailed on pages 11–12 of the audit report (and also presented as Finding 3.1 on pages 47–48), and as discussed on page 2 of this memorandum and detailed in Finding 4.2 on page 53 of the audit report.

Verify that the A.A. Associates corrects the significant deficiency in internal control discussed on page 2 of this memorandum and detailed in Finding 3.2 on page 49 of the audit report.

Verify that Al-Kasib Group of Engineering Services (AGES) Consultants corrects the three material weaknesses in internal control identified in the report on internal control on pages 39–40 and detailed in Findings1–3 on pages 47–50 of the audit report; and the one significant deficiency in internal control discussed on page 2 of this memorandum and detailed in Observation 3 of the management letter on page 58 of the audit report.

Implement a process and related guidance for verifying and documenting that OPIC is not competing with the private market in a given country.

Revamp the development impact profile process to sufficiently capture and assess projects’ projected and actual effects, and report reliable data to Congress. This should include establishing clear criteria, requiring evidence, aligning application questions to obtain data needed, and documenting the process for determining actual effects.

Implement a formal process for consulting with USAID on its development impact profile criteria that includes the documentation of the consultations.

Implement a process and related guidance to verify and document how projects seeking approval complement U.S. development assistance objectives. It should include considerations for connecting to the Department of State’s integrated country strategies and for complementing the work of other U.S. Government agencies and other donors.

Implement a performance management framework that is in compliance with the act and enables OPIC to fully capture its goals and report on progress in achieving its mission.

Implement a process with a sound methodology for validating data provided by borrowers in the self-monitoring questionnaire, and strengthen procedures for timely submissions.

Update the Office of Investment Policy’s process for identifying and selecting projects for site visits, and for tracking and documenting planned and actual visits, so that it is streamlined and based on reliable data.

Modify Office of Investment Policy’s guidance to include relevant staff members’ roles and responsibilities for providing input into independent engineers’ scopes of work and documenting reviews of materials related to environmental and social protection.

Implement a formal process with defined roles for handling environmental and social concerns that various stakeholders refer to OPIC.

Conduct and document a baseline assessment of all policies and procedures to identify and update outdated material, and implement controls to ensure periodic reviews and updates.

Conduct and document a review of the Office of Investment Policy’s guidance to identify any gaps and check for consistency among other offices’ related guidance, and update as necessary.

Consistent with addressing National Archives and Records Administration’s recommendations, develop policies and corresponding training for complying with Federal Government records management requirements that define roles and responsibilities and require supervisory compliance reviews, periodic testing of the official records management system, and documentation of these review and testing results.

Conduct a baseline assessment to determine the information access needs of each office to accomplish their respective work, and develop protocols to ensure each office has access to needed information.

Implement a system to track the receipt, review, and certification of all project deliverables, including third-party reports.

Develop and implement a borrower evaluation system that contains information on performance, including violations, repayment history, compliance, and development impact. Develop a policy requiring this information to be used in the review process for future deals with reoccurring borrowers.

Formalize a process for capturing and disseminating lessons learned agencywide that acknowledges strengths and weaknesses associated with business practices, and modify relevant policies and procedures accordingly.

USAID/Bangladesh verify that the WildTeam Limited corrects the seven significant deficiencies in internal control identified in the report on internal control on pages 30–31 and further detailed in Findings 4.2.1–4.2.7 on pages 32–40 of the audit report.

USAID/Bangladesh verify that the WildTeam Limited corrects the two material instances of noncompliance identified in the report on compliance on pages 42 –43 and further detailed in Findings 5.2.1–5.2.2 on pages 44–48 of the audit report.

Esure that UNIBE conducts the required audit of World Vision Dominican Republic.

Verify that UNIBE corrects the one significant deficiency in internal control identified on pages 48 and 49 of the audit report pertaining to the shortfall in the annual cost-sharing contribution.

Verify that UNIBE corrects the one material instance of noncompliance identified on pages 52 and 53 of the audit report pertaining to the shortfall in the annual costsharing contribution.

Document and implement a process to update its privacy impact assessments for the Corporation’s information systems.

Remediate patch and configuration vulnerabilities in the network identified by the Office of Inspector General, as appropriate, and document the results or document acceptance of the risks of those vulnerabilities.

Document and implement a process to verify that patches are applied in a timely manner.

Document and implement a process to verify that (1) the account management system is updated promptly to support the management of information system accounts and (2) inactive accounts are promptly disabled after 30 days in accordance with the Corporation’s access control procedures

Document and implement procedures to record the date that system user accounts are disabled or deleted.

Document and implement a process to verify that interconnection security agreements and memorandums of understanding are annually reviewed and, if needed, updated.

Conduct (1) contingency training and (2) a test of the information system contingency plan in accordance with OPIC’s policy.

USAID/Kenya and East Africa determine the allowability of $78,225 in ineligible questioned costs on page 9 of the audit report and recover any amount that is unallowable.

USAID/Kenya and East Africa verify that Uraia Trust corrects the three instances of material noncompliance detailed on pages 15 to 17 of the audit report.

USAID/Pakistan determine the allowability of $12,762,403 in questioned costs ($12,731,657 ineligible and $30,746 unsupported) as detailed in Table 1 on page 3 of this memorandum, and recover any amount that is unallowable.

USAID/Pakistan verify that the Local Government & Rural Development Department, Government of Khyber Pakhtunkhwa corrects the 13 material instances of noncompliance detailed in Table 1 on page 3 of this memorandum and the associated internal control weaknesses identified in the management letter and discussed on page 4 of this memorandum.

USAID/El Salvador determine the allowability of $2,355 in ineligible questioned costs on page 12 of the audit report and recover any amount that is unallowable.

USAID/El Salvador verify that Fundacion Crisalida Internacional corrects the one instance of material noncompliance detailed on page 29 of the audit report. 

USAID/Colombia determine the allowability of $1,220 in unsupported questioned costs on pages 5 through 7 of the management letter and recover any amount that is unallowable.

USAID/West Bank and Gaza require AMIDEAST to establish and implement policies and procedures ensuring proper submittal of Value Added Taxes refund sheets by its sub-awardees, as detailed on page 19 of Talal Abu – Ghazaleh & Co. audit report.

USAID/Southern Africa verify that Right to Care NPC corrects the four significant deficiencies in internal control detailed on pages 35 to 39 of the audit report.

USAID/M/OAA/CAS/CAM determine the allowability of $3,040 in ineligible questioned costs on pages 22 and 24 of the audit report and recover any amount that is unallowable.

USAID/M/OAA/CAS/CAM verify that Right to Care NPC corrects the two significant deficiencies in internal control detailed on pages 42 and 43 of the audit report.

USAID/M/OAA/CAS/CAM verify that Right to Care NPC corrects the four instances of material noncompliance detailed on pages 48, 49, 53 and 55 of the audit report.

USAID/Zimbabwe determine the allowability of $358,240 in ineligible questioned costs on pages 11, 13, and 15 of the audit report and recover any amount that is unallowable.

USAID/Zimbabwe verify that [Implementer] corrects the two significant deficiencies in internal control detailed on pages 19 to 21 of the audit report.

USAID/Zimbabwe verify that [Implementer] corrects the six instances of material noncompliance detailed on pages 24 to 32 of the audit report.

USAID/Zimbabwe determine the allowability of $224,200 in ineligible questioned costs pertaining to accrued leave and termination benefits and take appropriate actions regarding any amount that is unallowable.

USAID/Nigeria verify that Association for Reproductive and Family Health corrects the two significant deficiencies in internal control detailed on pages 27 and 28 of the audit report.

USAID/Nigeria verify that Association for Reproductive and Family Health provide Family Health International with a copy of the findings in Ijewere  & Co.'s audit report for its review to take any appropriate action regarding the two significant deficiencies in internal control related to Strengthening Integrated Delivery of HIV/AIDS Services project as detailed on pages 30 and 31 of the report. 

USAID/Tanzania verify that SAGCOT Centre Limited provide Alliance for a Green Revolution in Africa with a copy of PricewaterhouseCoopers' audit report for its review to a) determine the allowability of the $1,082 in ineligible questioned costs on pages 17 and 23 of the audit report and recover any amount that is unallowable and b) take any appropriate action regarding the three material weaknesses in internal control as detailed on pages 28 to 32 of the report.

USAID/Tanzania verify that T-MARC Tanzania corrects the one significant deficiency in internal control detailed on pages 23 to 24 of the audit report.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division determine the allowability of $35,022 in ineligible direct questioned costs and $109,000 in unsupported direct questioned costs detailed on pages 38 through 40 of the audit report and recover any amount that is unallowable. 

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division verify that DKT International, Inc. and Affiliates has corrected the five material weaknesses in internal control over financial reporting, and two significant deficiencies in internal control over compliance  detailed on pages 24, 27, 32 through 37, 39, and 40 of the audit report.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division verify that DKT International, Inc. and Affiliates has corrected the three instances of noncompliance or other matters and the instance of noncompliance with requirements that could have a direct and material effect on each major program detailed on pages 24, 25, 27, and 37 through 40 of the audit report.

USAID/Zimbabwe determine the allowability of $162,461 in questioned costs ($94,052 ineligible, $68,409 unsupported) on pages 13 to 14 of the audit report and recover any amount that is unallowable.

USAID/Zimbabwe verify that [Implementer] corrects the one material weakness and one significant deficiency in internal control detailed on pages 20 and 21 of the audit report.

USAID/Zimbabwe verify that [Implementer] corrects the 17 instances of material noncompliance detailed on pages 24 to 41 and 43 to 45 of the audit report.

USAID/Zimbabwe verify that [Implementer] provides [Other Implementer] with a copy of the finding raised in Deloitte & Touche’s audit report for its review to (a) determine the allowability of $10,833 in ineligible questioned costs identified on pages 14 and 17 and recover the amount determined to be unallowable and (b) take any appropriate action regarding the one instance of material noncompliance related to the subaward as detailed on page 42 of the report.

USAID/Zimbabwe determine the allowability of $23,666 in ineligible questioned costs pertaining to accrued leave and take appropriate actions regarding any amount that is unallowable.

USAID/Zimbabwe determine the allowability of $648,515 in questioned costs ($277,171 ineligible, $371,344 unsupported) identified on page 15 to 18 of the audit report and recover any amount that is unallowable.

USAID/Zimbabwe verify that [Implementer] corrects the three material weaknesses and one significant deficiency in internal control detailed on pages 22 to 26 of the audit report.

USAID/Zimbabwe verify that [Implementer] corrects the seventeen instances of material noncompliance detailed on pages 29 to 49 of the audit report.

USAID/Colombia determine the allowability of $1,754 in ineligible questioned costs on page 20 of the audit report and recover any amount that is unallowable.

USAID/Colombia verify that MOE corrects the one instance of noncompliance detailed on pages 37 and 38 of the audit report. 

USAID/Nicaragua determine the allowability of $2,880 in ineligible questioned costs on pages 3 and 11 of the management letter and recover any amount that is unallowable.

USAID/Nicaragua verify that FADCANIC corrects the three deficiencies in internal control detailed on pages 1 and 2 of the management letter.

USAID/Nicaragua verify that FADCANIC corrects the one instance of material noncompliance detailed on page 28 of the audit report and the one instance of noncompliance detailed on pages 11 and 12 of the management letter.

USAID/Colombia verify that Patrimonio Natural corrects the one significant deficiency in internal control detailed on pages 3 to 4 of the management letter and make a management decision with regards to the allowability of related costs and recover the amounts determined to be unallowable.

Office of the Chief Financial Officer establish an Agency working group comprising personnel of the Office of the Chief Financial Officer and the bureaus to research and address the $455 million differences between USAID and its trading partners that were reported in the fiscal year 2018 Agency Financial Report.

Chief Financial Officer review and revise, if necessary, the business process to account for reimbursable agreements so that all transactions are recorded in accordance with U.S. generally accepted accounting principles and the U.S. Standard General Ledger.

USAID/Kenya and East Africa determine the allowability of $177,514 in questioned costs ($81,638 ineligible and $95,876 unsupported) on page18 of the audit report and the accompanying calculation of imputed interest and recover any amount that is unallowable.

USAID/Kenya and East Africa verify that East African Community corrects the seven material weaknesses and three significant deficiencies in internal control detailed on pages 28 to 32, 34 and 35, 39 to 44, and 46 to 48 of the audit report.

USAID/Kenya and East Africa verify that East African Community corrects the eight instances of material noncompliance detailed on pages 29 and 30, 32 and 33, 36 to 40, and 45 to 47 of the audit report.

USAID/Rwanda verify that Society for Family Health Rwanda corrects the material weakness in internal control identified on page 7 of the management letter.

USAID/M/OAA/CAS/CAM determine the allowability of $18,155 in questioned costs ($12,871 ineligible, $5,284 unsupported) on pages 10 and 12 of the audit report and recover any amount that is unallowable.

USAID/M/OAA/CAS/CAM verify that Nonviolent Peaceforce corrects the three instances of material noncompliance detailed on pages 23 to 25 of the audit report.

USAID/M/OAA/CAS/CAM determine the allowability of $11,144 in questioned costs pertaining to indirect costs and recover any amount that is unallowable.

USAID/Zimbabwe determine the allowability of $53,100 in ineligible questioned costs on pages 6,8, and 12 of the audit report and recover any amount that is unallowable.

USAID/Zimbabwe verify that Africaid corrects the three significant deficiencies in internal control detailed on pages 14 and 19-20 of the audit report.

USAID/Zimbabwe verify that Africaid corrects the three instances of material noncompliance detailed on pages 15-18 of the audit report.

USAID/Zimbabwe determine the allowabililty of $4,592 in foregone interest due to USAID funds not held in an interest bearing account as detailed on page 17 of the audit report and recover any amount that is unallowable.

USAID/Mozambique verify that OPHAVELA - Associacao Para o Desenvolvimento Socio-Economico corrects the one significant deficiency in internal control detailed on page 2 of the management letter.

USAID/Rwanda determine the allowability of $35,572 in ineligible questioned costs  on pages 11 and 23 of the audit report and recover any amount that is unallowable.

USAID/Rwanda verify that Caritas Rwanda corrects the one significant deficiency in internal control detailed on pages 36 and 37 of the audit report.

USAID/Rwanda verify that Caritas Rwanda corrects the one instances of material noncompliance detailed on pages 34 to 36 of the audit report.

USAID/Rwanda verify that Caritas Rwanda provide Global Communities and Catholic Relief Services with a copy of the finding raised in RUMA’s audit report for their review to (a) determine the allowability of $8,449 and $907, respectively, in ineligible questioned costs identified on pages 10 and 23 and recover the amounts determined to be unallowable and (b) take any appropriate action regarding the one instance of material noncompliance related to the subawards ISVP-PC-16-03; RW.16.SUBAGR.8349.P0077676.01.00; and RW.16.SUBAGR.8349.P0077676.02.00 as detailed on page 33 of the report.

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division, determine  the allowability of 4,818 in reimbursements from The Louis Berger Group, Inc. Integrated Development Segment on pages 1, 2 and 6 of the audit report.

USAID Office of Acquisition and Assistance Cost, Audit and Support Division determine the allowability of $533,844 in unsupported direct questioned costs detailed on pages 2 and 14 through 16, of the audit report and recover any amount that is unallowable.

USAID Office of Acquisition and Assistance Cost, Audit and Support Division verify that Abt Associates, Inc. corrects Findings #1 and #2 on pages 11 through 16, of the audit report.

USAID/Bangladesh establish the total amount of the excess of expenditures over the approved budget for the life of the project as discussed on page 2 of this memorandum and presented in Finding 2 on pages 33-34, and 23-28 of the audit report, determine allowability, and recover any amount that is unallowable.

USAID/Bangladesh determine the allowability of $7,551 in excess cash not refunded to USAID (ineligible) as discussed on page 3 of this memorandum and presented on page 16 of the audit report, and recover any amount that is unallowable.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division determine the allowability of $5,700 in  ineligible direct questioned costs on page 11 of the audit report and recover any amount that is unallowable.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division verify that Innovations for Poverty Action has corrected the significant deficiency in internal control over financial reporting and  the two significant deficiencies in internal control over compliance detailed on pages 3 and 7 and pages 9 through 11 of the audit report.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division verify that Innovations for Poverty Action has corrected the instance of noncompliance that is the basis for the qualified opinion on one major program and the instance of noncompliance on other matters for each major federal program  detailed on pages 1, 2, 10 and 11 of the audit report.

USAID/Peru determine the allowability of $184,318 in ineligible questioned costs on pages 16 and 18 of the audit report and recover any amount that is unallowable.

USAID/Peru veify that DEVIDA corrects the two significant deficiencies in internal control detailed on pages 27 and 28 of the audit report. 

USAID Peru verify that DEVIDA corrects the one instance of material noncompliance detailed on page 42 of the audit report.

USAID/Pakistan determine the allowability of $5,738,008 in questioned costs ($5,698,756 ineligible and $39,252 unsupported) as detailed in Table 1 on pages 3–4 of this memorandum, and recover any amount that is unallowable.

USAID/Pakistan determine (1) whether disposal was made for the dismantled materials; (2) the amount of sales of the dismantled materials not reported to USAID; and (3) the allowability and recovery, if appropriate, of these questioned revenues, as detailed in Finding 4.1.4 on pages 29-30 of the audit report.

USAID/Pakistan verify that the Provincial Reconstruction Rehabilitation & Settlement Authority, Government of Khyber Pakhtunkhwa corrects the 30 material instances of noncompliance detailed in Table 1 on pages 3–4 of this memorandum. 

USAID/Cyprus determine the allowability and collect as appropriate, $34,112 in ineligible questioned costs as detailed in appendix A of PricewaterhouseCoopers report.

USAID/West Bank and Gaza require Development Alternatives, Inc. to establish and implement policies and procedures ensuring competitive contracting, as detailed on pages 19-21 of PricewaterhouseCoopers audit report.

USAID/West Bank and Gaza require Development Alternatives, Inc. to establish and implement policies and procedures ensuring proper incorporation of the required provisions in its sub-awards, as detailed on pages 22-24 of PricewaterhouseCoopers audit report.

USAID/Pakistan verify that Trust for Democratic Education and Accountability corrects the one material weakness in internal control identified in the report on internal control on page 21 and further detailed in Finding 7.1 on page 25 of the audit report.

USAID/Pakistan verify that Trust for Democratic Education and Accountability corrects the two issues which we considered as material instances of noncompliance as discussed on page 2 of this memorandum and further detailed in Issues 1 and 2 of the management letter.

USAID's chief information officer update the Agency's Vulnerability Management Standard Operating Procedure to (1) define the timeframe for applying system patches and (2) document and implement a process to validate that system patches are applied according to the timeframe
specified in the procedure.

USAID's chief information officer document and implement a process to validate that unsupported software is either upgraded or removed within 48 hours of identification, as specified in the Agency's Unauthorized/Unsupported Software Standard Operating Procedures, or document acceptance of the risk for allowing the unsupported software on the network.

USAID's chief information officer document and implement a process to fully automate the disabling of accounts after 90 days of inactivity and document the results.

USAID's chief information officer document and implement a process to validate that Agency account management policies are enforced for all USAID information systems, or formally document acceptance of the risk when implementing the account management policies is not feasible.

USAID's chief information officer document and implement a process to validate that USAID procedures are followed for testing, conducting security impact analysis of, and approving system changes.

USAID's chief information officer document and implement a process to validate that security assessment plans are documented and uploaded into the Cyber Security Assessment and Management tool.

USAID's chief information officer document and implement a process for reviewing plans of action and milestones on a regular basis to validate that scheduled completion dates, milestone updates, and quarterly updates are documented.

USAID's chief information officer document and implement a process to validate that USAID's privacy plan, policies, and procedures define personally identifiable information in accordance with National Institute of Standards and Technology (NIST) Special Publication 800-122, and are reviewed and kept up-to-date at least on a biannual basis as recommended by NIST Special Publication 800-53 (revision 4).

USAID's chief information officer document and implement a process to complete the rollout of the role-based security training to all required individuals.

USAID/Guinea determine the allowability of $2,371 ineligible questioned costs on pages 14 and 17 of the audit report and recover any amount that is unallowable.

USAID/Guinea verify that Organisation Catholique pour la Promotion Humaine Caritas Guinea corrects the one material weaknesses and two significant deficiencies in internal control detailed on pages 24 to 26 of the audit report.

USAID/Guinea verify that Organisation Catholique pour la Promotion Humaine Caritas Guinea corrects the two instances of material noncompliance detailed on pages 29 and 30 of the audit report.

USAID/Southern Africa verify that Africa Health Placements NPC corrects the two instances of material noncompliance detailed on pages 22 and 23 of the audit report.

USAID/M/OAA/CAS/CAM determine the allowability of $123,749 in ineligible questioned costs on page 11 of the audit report and recover any amount that is unallowable.

USAID/M/OAA/CAS/CAM verify that KPMG East Africa Limited corrects the two instances of material noncompliance detailed on pages 17 to 19 of the audit report.

USAID/M/OAA/CAS/CAM verify that KPMG East Africa Limited corrects the one instance of material noncompliance emanating from prior periods and detailed on page 20 of the audit report.

USAID/Kenya and East Africa determine the allowability of $38,715 in questioned costs ($37,521 ineligible, $1,194 unsupported) on pages 12 and 17 of the audit report and recover any amount that is unallowable.

USAID/Kenya and East Africa verify that African Union-Interafrican Bureau for Animal Resources corrects the one significant deficiency in internal control detailed on page 25 of the audit report.

USAID/Kenya and East Africa verify that African Union-Interafrican Bureau for Animal Resources corrects the three instances of material noncompliance detailed on pages 29 to 32 of the audit report.

USAID/Nigeria determine the allowability of $98,820 in ineligible questioned costs on pages 19, 20, 25, and 26 of the audit report and recover any amount that is unallowable.

USAID/Nigeria verify that Interfaith Mediation Centre corrects the two material weaknesses in internal control identified on page 25 of the audit report.

MCC's Department of Administration and Finance and the Chief Financial Officer update the "Expense Accruals Financial Management Division Procedure Manual" to reflect the current grant accrual methodology.

MCC's Department of Administration and Finance and the Chief Financial Officer provide Millennium Challenge Accounts with written guidance on developing grant accrual estimates to ensure validity of the grant accruals estimate. The guidance should include, but not be limited to, the following: 1) Take into consideration the impact of contract advances and retentions for large works contracts in the accrual estimate. 2) Ensure that accrual estimates do not include costs that will not be paid with compact funds. 3) Consider historical questioned costs for contracts and grants that are significant in developing the accrual estimate.

MCC's Department of Administration and Finance and the Chief Financial Officer update the "Compact Grant Accrual Validation Data Call Desktop Manual" to include a time requirement for MCC to perform followup with Millennium Challenge Accounts so that errors in accrual estimates or validations are promptly identified and addressed.

MCC's Department of Administration and Finance and the Chief Financial Officer provide Millennium Challenge Accounts with written guidance to ensure that the Millennium Challenge Accounts perform grant accrual validation correctly to include, but not be limited to, validation of consultant contract costs.

MCC's Department of Administration and Finance and the Chief Financial Officer develop clear and complete written guidance for the Millennium Challenge Accounts' internal control over the data call process, provide effective training, and monitor the effectiveness of the internal control.

MCC's Department of Administration and Finance and the Chief Financial Officer develop, document, and implement a process to oversee and verify that the accountable Government entities conduct pre-Millennium Challenge Accounts compact procurements in accordance with the compact agreement and the Program Procurement Guidelines.

MCC's Department of Administration and Finance and the Chief Financial Officer update MCC's Program Procurement Guidelines to require the Millennium Challenge Accounts to document alternative procurement procedures so that all parties are aware of what is required, who is accountable for what, and how the procurement will be documented.

MCC's Department of Administration and Finance and the Chief Financial Officer develop, document, and implement policies and procedures for MCC's management oversight of transfer and retention of pre-Millennium Challenge Accounts compact procurement and related documents to the Millennium Challenge Accounts.

MCC's Department of Administration and Finance and the Chief Financial Officer inform the Millennium Challenge Accounts that the U.S. State Department’s Terrorist Exclusion List should be documented separately, for all currently active awards and future awards, and update MCC’s vendor eligibility verification guidance provided to the Millennium Challenge Accounts for completeness and accuracy.

MCC's Department of Administration and Finance and the Chief Financial Officer Identify the Millennium Challenge Accounts who are late with the vendor invoice payments, determine the reasons/causes for late payments, implement corrective actions, and monitor effectiveness of the corrective actions.

USAID/Haiti document and implement a detailed plan to conclude the Pilot Project for Sustainable Electricity Distribution that includes deliberate benchmarks and timelines for modernization and expansion to best position the utility for the private sector transfer strategy at the end of the project, and a formal contingency plan in case a private sector operator is not on track to take over the utility by the specified time.

USAID/Haiti implement a plan to address the longstanding staffing challenges at USAID/Haiti, reported repeatedly in the mission’s Federal Manager’s Financial Integrity Act of 1982 certifications, to enable the mission to better address the project oversight deficiencies identified in this report.

USAID develop and implement a governance structure so that the chief information officer position reports directly to the Administrator as required by the Federal Information Technology Acquisition Reform Act and the Clinger-Cohen Act.

USAID revise Automated Directives System 101 to give the chief information officer the roles, responsibilities, and authorities to oversee all annual and multiyear planning, programming, and budget execution decisions, and reports related to information technology resources, as required by the Federal Information Technology Acquisition Reform Act.

USAID develop and implement policies that give the chief information officer authority for formulating and executing the information technology budget and overseeing information technology resources, as required by the Federal Information Technology Acquisition Reform Act.

USAID revise Agency policies and procedures to provide the chief information officer with information needed for overseeing all information technology investments and acquisitions to prevent, detect, and correct shadow and hidden information technology.

USAID issue a written decision on whether to authorize DTRAMS, and take appropriate actions to comply with security assessment and authorization controls in National Institute of Standards and Technology Special Publication 800-53 Revision 4, "Security and Privacy Controls for Federal Information Systems and Organizations."

USAID document and implement an inventory validation process to accurately and completely document information technology investments, the information technology systems inventory, and the Federal Information Security Modernization Act reportable systems inventory.

USAID document and implement processes for maintaining accurate records for, and managing the consolidation and streamlining of, its information technology resources, systems, data centers, and other shared information technology services in compliance with Office of Management and Budget Memorandum M-15-14.

USAID revise Agency policies, procedures, and directives to adopt the definitions of terms and requirements presented in Office of Management and Budget Memorandum M-15-14, including (1) information technology budgetary resources, personnel, and facilities and (2) acquisitions and interagency agreements that include information technology and the services or equipment provided by such acquisitions or interagency agreements.

USAID document and implement a process to enforce the competency requirements for information technology staff, including those in information technology leadership positions, and complete the assessment of competency requirements for information technology staff.

USAID/Pakistan determine the allowability of $1,301,519 in questioned costs ($1,195,033 ineligible and $106,486 unsupported) as detailed in Table 1 on pages 3–4 of this memorandum, and recover any amount that is unallowable.

USAID/Pakistan determine (1) whether disposal was made for old pipes extracted from sites; (2) the amount of sales of the old pipes not reported to USAID; and (3) the allowability and recovery, if appropriate, of these questioned revenues, as detailed in Finding 4.3.16 on page 46 of the audit report.

USAID/Pakistan verify that the Local Government & Rural Development Department, Government of Khyber Pakhtunkhwa corrects the 17 material instances of noncompliance detailed in Table 1 on pages 3–4 of this memorandum.

USAID/Haiti determine the allowability of $110,064 in unsupported questioned costs on pages 10 and 11 of the audit report and recover any amount that is unallowable.

USAID/Haiti verify that FONKOZE corrects the one significant deficiency in internal control detailed on pages 24 to 27 of the audit report. 

USAID/Haiti verify that FONKOZE corrects the one instance of material noncompliance detailed on pages 33 and 36 of the audit report.

USAID/Haiti verify that FONKOZE corrects the one significant deficiency in internal control related to tax withholding on transportation allowance for employees totaling $4,513 detailed on page 35 of the management letter. 

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division determine the allowability of $3,237 in unsupported direct questioned costs  detailed on page 2, of the audit  report and recovers any amount that is unallowable.

USAID's Office of Acquisition and Assistance, Cost Audit and Support Division determine the allowability of $1,503 in reimbursements from Advanced Engineering Associates International, Inc. as detailed  on page 2, of the audit report.

IAF develop and implement an enterprise risk management policy that fully defines the Foundation's risk management policies, procedures, and strategy, including (a) the organization's processes and methodologies for categorizing risk; (b) developing a risk profile; (c) assessing risk and risk appetite/tolerance levels and responding to risk; and (d) monitoring risk.

IAF (a) create a change control board or related oversight body, composed of knowledgeable individuals from across functional departments that reviews, approves, and manages changes to configuration items; and (b) ensure that the oversight body formed in "a" above develops a configuration management plan that documents roles and responsibilities and configuration management processes, including identifying and managing configuration items at the appropriate point in an organization's software development life cycle; performing configuration monitoring; and applying configuration management requirements to contracted systems. The plan should also ensure that the originator and approver of changes are not the same person.

IAF test and exercise the Foundation's continuity of operations plan and document the specific test and exercise activities conducted, along with their results.

IAF remediate configuration-related vulnerabilities in the network identified by the Office of Inspector General, as appropriate, and document the results or document acceptance of the risks of those vulnerabilities. 

United States African Development Foundation's chief information security officer fully develop and document a risk management strategy for information technology operations that requires the Foundation to identify: (i) risk assumptions; (ii) risk constraints (iii) risk tolerance; and (iv) priorities and trade-offs. 

United States African Development Foundation's chief information security officer update the Foundation’s access control policies and procedures to include the use of personal identity verification credentials and how the credentials are enforced for logical access to USADF’s information technology resources.

United States African Development Foundation's chief information security officer update the Foundation’s continuous monitoring policies and procedures to include how its chief Information officer, information technology systems administrator, and security analyst gather, document, assess, and remediate information system vulnerabilities, threats, and risks in a timely manner and then implement the procedures.

USAID/Eastern and Southern Caribbean determine the allowability of $2,630 in ineligible questioned costs on page 20 of the audit report related to the outstanding balance and recover any amount that is unallowable. 

USAID/El Salvador verify that FEPADE corrects the indirect cost rate schedule detailed on page 53 of the audit report and confirm if the cumulative indirect costs charged to the program on page 18 of the audit report are correct.

USAID/India determine the allowability of $146,204 in questioned costs (ineligible) identified in the fund accountability statement on page 28, and further detailed in Findings 1 and 2 in the Annexure to Questioned Costs on pages 40–41 of the audit report, and recover any amount that is unallowable.

USAID/India verify that the IPE Global Limited corrects the two material instances of noncompliance discussed on page 2 of this memorandum and further discussed in Findings 1 and 2 in the Annexure to Questioned Costs on pages 40–41 of the audit report.

USAID/India verify that the IPE Global Limited corrects the material weakness in internal control identified in the report on internal control on page 46 and further discussed in Finding 1 in the Annexure on page 47 of the audit report.

USAID/India verify that the IPE Global Limited corrects the material instance of noncompliance identified in the report on compliance on page 50 and further discussed in the Annexure on pages 51–52; and the finding in the report on internal control on page 46 that we considered as a material instance of noncompliance discussed on page 2 of this memorandum and further discussed in Finding 2 in the Annexure on pages 47–48 of the audit report.

USAID/Brazil ensure that IEB corrects internal control deficiency number 1 identified in the letter to management on page 22 that resulted in questioned costs and make a management decision with regards to the allowability of related costs and recover the amounts determined to be unallowable.

USAID/Southern Africa determine the allowability of $269,232 in ineligible questioned costs on page 13 of the audit report and recover any amount that is unallowable.

USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division determine the allowability of $3,168 in unsupported direct costs from Tetra Teck ES, Inc. detailed on page 2 of the audit report and recover any amount that is unallowable.

USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division verify that Tetra Teck ES, Inc. corrects Finding #1 detailed on pages 13 and 14 of the audit report.

USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division determine the allowability of $7,620 in reimbursements from Associates in Rural Development, Inc. detailed on pages 1 and 2 of the report.

USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division determine the allowability of $6,798 in unsupported direct questioned costs from Associates in Rural Development, Inc. detailed on pages 1 and 2 of the report and recover any amount that is unallowable.

USAID/Zambia verify that Luapula Foundation corrects the three instances of noncompliance detailed on pages 30, 31, 33 and 34 of the audit report.

MCC's chief risk officer develop and implement its enterprise risk management program to include a strategy to manage risks associated with the operations and use of information systems.

MCC's chief information officer update the privacy threshold analysis for the MCC management information system with the revised template to determine whether a privacy impact assessment is required.

MCC's Domestic and International Security Office update MCC's "Background Investigation and Clearances for Federal
Employment, Contract Service and/or Volunteer Service at the Millennium Challenge Corporation" policy to reflect the current personnel security controls.

MCC's Domestic and International Security Office document and implement a process to review the data within the Background Investigation Access Database to validate whether the data are complete, accurate, and kept up-to-date.

MCC's Domestic and International Security Office document and implement a process to track reinvestigations of employees and contractors and initiate reinvestigations in a timely manner.

USAID/West Africa Regional determine the allowability of $52,418 in questioned cost ($2,096 in ineligible and $50,322 in unsupported questioned cost) identified on pages 15, 16, and 18 of the audit report and recover any amount that is unallowable.

USAID/West Africa Regional verify that West and Central African Council for Agricultural Research and Development corrects the two significant deficiencies in internal control detailed on pages 23 to 24 of the audit report.

USAID/West Africa Regional verify that West and Central African Council for Agricultural Research and Development corrects the two instances of material noncompliance detailed on pages 28 and 29 of the audit report.

USAID/Malawi determine the allowability of $2,095,324 in questioned costs ($254,693 ineligible, $1,840,631 unsupported) on pages 16, 22, 23 and 27 of the agreed-upon procedures report and recover any amount that is unallowable.

USAID/Malawi verify that Dignitas International corrects the 18 factual findings detailed on pages 28 to 46 of the agreed-upon procedures report.

MCC verify thatt MCA-Zambia corrects the one instance of material noncompliance detailed on page 20 of the audit report.

USAID/Zambia verify that Expanded Church Response corrects the five significant deficiencies in internal control detailed on pages 27 to 32 of the audit report.

USAID/Zambia verify that Expanded Church Response corrects the three instances of material noncompliance detailed on pages 35 to 37 of the audit report.

USAID/Zambia verify that Expanded Church Response provide World Vision Zambia with a copy of the findings raised in Deloitte & Touche's audit report for their review and any appropriate action regarding the two significant deficiencies in internal control and three instances of material noncompliance related to the subagreement Gender Based Violence Survivor Support Project, cooperative agreement AID-611-A-12-00004 as detailed on pages 26 to 27, and 35 to 37 of the report.

USAID/Uganda verify that RECO Industries Limited corrects the two significant deficiencies in internal control detailed on pages 25 and 27 of the audit report.

USAID/Tanzania determine the allowability of $53,137 in questioned costs ($50,542 ineligible, $2,595 unsupported) on pages 10, 12, and 13 of the audit report and page 7 of the management letter and recover any amount that is unallowable.

USAID/Tanzania verify that Selian Lutheran Hospital corrects the four instances of material noncompliance detailed on pages 16 to 19 of the audit report.

USAID/Southern Africa determine the allowability of $58,124 in ineligible questioned costs on pages 9, 10, 14, and 15 of the audit report and recover any amount that is unallowable.

USAID/Southern Africa verify that Society for Family Health Trust corrects the one material weakness in internal control detailed on page 5 of the audit report.

We recommend that USAID/Southern Africa verify that Society for Family Health Trust corrects the one instance of material noncompliance detailed on page 7 of the audit report.