Recommendation Dashboard

Update the institutional risk assessment for the Central Bank of Jordan and the Ministry of Planning and International Cooperation through which cash transfer funds flow.

Document the justification for any deviations from the 7-step risk management process for the cash transfer program in the grant agreement file.

USAID/Senegal determine the allowability of $265,587 in questioned costs ($89,798 ineligible, $175,789 unsupported) on pages 18,19 and 23 of the audit report and recover any amount that is unallowable.

USAID/Senegal. verify that Ministry of Health and Social Welfare/National Malaria Control Program corrects the one material weakness in internal control detailed on pages 44 and 45 of the audit report.

USAID/Senegal verify that Ministry of Health and Social Welfare/National Malaria Control Program corrects the six instances of material noncompliance detailed on pages 50 to 57 of the audit report.

We recommend that USAID/Senegal verify that National Land Observatory of Burkina Faso corrects the three material weaknesses in internal control detailed on pages 29, 30, and 38 of the audit report.

Develop and document MCC's oversight procedures for verification of Millennium Challenge Accounts' physical verification of all fixed assets acquired with MCC funds annually as required by the Millennium Challenge Accounts' Fiscal Accountability Plan.

Obtain the Accountable Entity's report summarizing the results of the annual physical count, inspection, and reconciliation, including explanations for any discrepancies noted and follow up on any delays.

Require the Accountable Entity Chief Financial Officer to review the annual report and approve any adjustments necessary to reconcile Fixed Assets Register with the accounting records.

Develop and document MCC's oversight procedures to ensure the Accountable Entity's physical count of all Program Fixed Assets is conducted within the required 90 days before the Compact closeout.

Update MCC's Accountable Entity Audit process to include additional internal controls and monitoring procedures to ensure that any Covered Providers are identified clearly in each Millennium Challenge Accounts Audit Plan and ensure the Millennium Challenge Accounts Audit Plan provides a detailed schedule for completing the required audits of the identified Covered Providers.

Update MCC's updated monitoring procedures to ensure that Covered Provider audits are completed prior to program closure, as well as formalizing the evaluation and documentation of approvals of any deviations or extensions arising with respect to Covered Provider audits.

Update the methodology for reporting and posting quarterly accruals to eliminate or mitigate the human factor while increasing automation by developing a system generated accrual estimation amount for financial reporting purpose.

Issue written guidance for Agreement Officer Representatives /Contracting Officer Representatives to contact Office of the Chief Financial Officer if they need to post an accrual over and above the amount allowed in the current Phoenix accruals system.

Update the Phoenix system security plan to include National Institute of Standards and Technology 800-53 Revision 5 controls.

Perform a Security Control Assessment and use the results to update the Phoenix system security plan and create plans of action and milestones for any planned controls.

Provide the results of the Phoenix Security Control Assessment and the updated system security plan to the Authorizing Official for review and approval.

Review and, if needed, update the Memorandum of Understanding with the Department of State to include changes and obtain approval of the Agency officials.

Review and update the Service Level Agreement with the Department of State. Additionally, USAID should implement a process to ensure that the Service Level Agreement is reviewed annually.

USAID/Nigeria verify that Nuru Nigeria corrects the one material weakness in internal control detailed on pages 37 and 38 of the audit report

USAID/Nigeria verify that Nuru Nigeria corrects the one instance of material noncompliance detailed on pages 36 and 37 of the audit report

We recommend that USAID/Zambia determine the allowability of $76,338 in unsupported questioned costs on pages 22 and 27 of the audit report and recover any amount that is unallowable.

We recommend that USAID/Zambia verify that Coalition Health Zambia corrects the eight material weaknesses in internal control detailed on pages 34 to 48 of the audit report.

We recommend that USAID/Zambia verify that Coalition Health Zambia corrects the one instance of material noncompliance detailed on pages 51 to 52 of the audit report.

We recommend that USAID/Kenya and East Africa determine the allowability of $76,217 in ineligible questioned costs on pages 30, 33, 34, and 40 of the audit report and recover any amount that is unallowable.

We recommend that USAID/Kenya and East Africa verify that Amref Health Africa corrects the two instances of material noncompliance detailed on pages 47 to 49 of the audit report.

We recommend that USAID/Kenya and East Africa verify that Amref Health Africa provides LVCT Health with a copy of the audit report for their review to 1) determine the allowability of the $5,095 in ineligible questioned costs identified and recover any amount that is unallowable; and 2) take any corrective action regarding the one instance of material noncompliance identified in relation to the subaward Stawisha Pwani detailed on page 42, 43 and 47 of the audit report.

USAID/Kenya and East Africa verify that St. John's Community Centre corrects the one instance of material noncompliance detailed on page 35 of the audit report.

We recommend that USAID/Uganda determine the allowability of $38,642 in ineligible questioned costs on pages 17 and 23 of the audit report and recover any amount that is unallowable.

We recommend that USAID/Uganda verify that Transcultural Psychosocial Organisation corrects the four instances of material noncompliance detailed on pages 38 to 42 of the audit report.