Recommendation Dashboard

OIG makes recommendations in our reports to improve the efficiency and effectiveness of agency programs and help agencies identify questioned costs and funds that could be put to better use. The aim is to spur our audited agencies to take corrective actions, which allow us to close the recommendations.

This dashboard identifies current open recommendations along with the associated questioned costs.  Open recommendations may be resolved or unresolved:

  • A recommendation is resolved when OIG agrees with the agency's plan of action.
  • A recommendation is unresolved when the agency has yet to share a plan of action or OIG disagrees with the plan.

Audit Reports Issued Prior to April 1, 2019, With Open and Unimplemented Recommendations and Potential Cost Savings (USAID, MCC, USADF, IAF, OPIC) as of September 30, 2019

 

Total Open Recommendations (As of 9/11/20)

486

Open Financial Recommendations (As of 9/11/20)

$349,856,614

Please see an updated list of recommendations with their corresponding report below.

2011

Nov 22, 2010
Audit Report
E-267-11-001-P
Recommendation
1

USAID/Iraq clarify in writing the relevant sections of the Local Compensation Plan for the Bangkok payroll office to understand the types of allowances to be included in the computation of unused annual leave.

Questioned Cost
$0
Close Date
Recommendation
2

USAID/Iraq establish written procedures to obtain the computation package of severance and retirement payments from the Bangkok payroll office for verification prior to payment processing.

Questioned Cost
$0
Close Date
Recommendation
3

USAID/Iraq determine the amount of underpayments in unused leave and severance pay to Foreign Service National employees, and pay the individuals any amounts due.

Questioned Cost
$0
Close Date
Recommendation
4

USAID/Iraq remind staff of its overtime policy and the procedures for recording overtime in time and attendance sheets.

Questioned Cost
$0
Close Date
Recommendation
5

USAID/Iraq establish procedures to require the financial management office to review time sheets for overtime hours recorded and resolve discrepancies before entering the time into the electronic time and attendance system.

Questioned Cost
$0
Close Date
Recommendation
6

USAID/Iraq clarify in writing the different overtime rates and the standard workweek in Iraq, as stated in the Local Compensation Plan, for the Bangkok payroll office.

Questioned Cost
$0
Close Date
Recommendation
7

USAID/Iraq recompute the amounts of underpayments made to employees and any amounts due, and prepare bills of collection to recover overpayments due from employees.

Questioned Cost
$670
Close Date
Recommendation
8

USAID/Iraq reinforce to all staff the mission's overtime approval processes.

Questioned Cost
$0
Close Date
Nov 15, 2010
Audit Report
M-000-11-001-C
Recommendation
1

Modify the Payment Request Form (PRF) to specifically identify requests for advance payments to vendors.

Questioned Cost
$0
Close Date
Recommendation
2

Provide training to Fiscal Agents and other in-country personnel to explain how to properly record each line of the PRF based on supporting documents and how MCC financial statements are affected by MCA activities and transactions.

Questioned Cost
$0
Close Date
Recommendation
3

Establish a comprehensive methodology and/or standard process for obtaining, recording, and reporting yearend accruals which covers all MCAs and funds and include invoiced and rendered services which have not been recorded in the yearend trial balance.

Questioned Cost
$0
Close Date
Recommendation
4

Establish consistent communication with NBC and the MCAs for understanding the process and methodology developed.

Questioned Cost
$0
Close Date
Recommendation
5

Perform quality control procedures over amounts obtained and recorded. Review the amounts posted for reasonableness, accuracy, and completeness.

Questioned Cost
$0
Close Date
Recommendation
6

We recommend that the MCC Department of Compact Operations and Division of Finance: Performance of Timely and Complete MCA Audits Recommendation No. 6: Implement a process for coordinating with MCAs, audit firms, and the OIG to ensure all parties are adequately informed of the progress of all audits to ensure that MCA audits are completed in accordance with the compact.

Questioned Cost
$0
Close Date
Recommendation
7

We recommend that the MCC Department of Compact Operations and Division of Finance: Establish and implement a process to ensure that MCAs prepare and make available for audit the status of advances to contractors, retention balances and data necessary for MCC to properly report its accruals.

Questioned Cost
$0
Close Date
Recommendation
8

We recommend that MCC Management and Department of Compact Operations: Establish and implement a process to ensure that all personnel responsible for QFRs to guide them to submit accurately prepared and properly approved QFRs and Disbursement Requests in a timely manner.

Questioned Cost
$0
Close Date
Recommendation
9

We recommend that MCC Management and Department of Compact Operations:
Establish and implement a process to ensure that funds are periodically reviewed to determine if MCAs should submit final QFRs to record deobligations for funds no longer needed.

Questioned Cost
$0
Close Date
Recommendation
10

We recommend that MCC Department of Compact Operations coordinate with appropriate management levels to implement a formal process for administering 609(g) funds in all countries not managed by either MCC or an MCA.

Questioned Cost
$0
Close Date
Recommendation
11

We recommend that MCC Department of Compact Operations, in coordination with the Division of Finance monitor on a quarterly basis the cumulative obligation and disbursements of all countries that have received 609(g) funds and communicate with the MCAs to determine if there is still an immediate need to maintain excess 609(g) funds that have not been disbursed. The input from MCC Department of Compact Operations must be documented. Deobligate 609(g) funds that are no longer considered an immediate need to the MCA/Partnering Country.

Questioned Cost
$0
Close Date
Recommendation
12

We recommend that MCC Department of Compact Operations strengthen its CPS Signature Card process to include a MCC authorizing signature, effective and termination dates, to include an annual or other periodic review process between MCC, its financial service provider, and the MCAs to ensure that signature cards are kept on file for only active users of its CPS payment requesting system.

Questioned Cost
$0
Close Date
Recommendation
13

We recommend that the MCC management and Department of Compact Operations:
Develop policies and procedures for Program Closure of Compacts that have been suspended or terminated to ensure that programs, activities, and assets are properly accounted for, and final disposition is reported to MCC.

Questioned Cost
$0
Close Date
Recommendation
14

We recommend that the MCC management and Department of Compact Operations: Establish guidelines for Fiscal Accountability Directors, Fiscal Agents, as well as personnel in the Division of Finance and MCC's financial services provider to make them fully aware of any restrictions to process payments made during a program or compact close-out period.

Questioned Cost
$0
Close Date
Recommendation
15

We recommend that the MCC Division of Finance continue to follow USAID's progress toward elimination of cash balance differences between USAID and Treasury and timely clearing of suspense account items in order to monitor MCC's risk of potential misstatements.

Questioned Cost
$0
Close Date
Recommendation
16

Strengthen its quality reviews over financial statements to validate that information presented is accurate, complete, and complies with accounting standards and reporting guidance.

Questioned Cost
$0
Close Date
Recommendation
17

Establish quality control procedures to document during the review process any discrepancies, errors, and other anomalies that have occurred to provide an audit trail of issues that may require on-top adjustments.

Questioned Cost
$0
Close Date
Nov 12, 2010
Audit Report
0-000-11-001-C
Recommendation
1

The Chief Financial Officer: (a) provide changes in its crosswalk to the Department of Health and Human Services in a timely manner to ensure that the Department of Health and Human Services charges all third-party transactions to appropriate appropriations; and (b) research and resolve all suspense items within the time stipulated by Treasury.

Questioned Cost
$0
Close Date
Recommendation
2

The Chief Financial Officer: (a) intensify efforts to reconcile loan balances with Midland's ELS, (b) ensure that all transactions transmitted to Phoenix via the interface are properly posted to Phoenix, and (c) complete debt restructuring reconciliations within 90 days after Midland records debt restructurings in ELS.

Questioned Cost
$0
Close Date
Recommendation
3

The Chief Financial Officer develop and implement procedures to ensure that: (a) adequate supporting documentation is maintained for all purchases, transfers, and dispositions of property, plant, and equipment; (b) communication between USAID's Overseas Management Division and Financial Management Division is maintained to ensure that all the equipment are reconciled annually; and (c) disposed property and equipment are removed from its financial records in a timely manner.

Questioned Cost
$0
Close Date
Nov 10, 2010
Audit Report
6-263-11-002-P
Recommendation
1

USAID/Egypt amend the Leaders for Education and Development Scholarship Initiative Program cooperative agreement to require mission approval of annual work plans that establish program activities and target dates related to program objectives.

Questioned Cost
$0
Close Date
Recommendation
2

USAID/Egypt document its review of the monitoring and evaluation plan for the Leaders for Education and Development Scholarship Initiative Program to ensure that performance indicators used to measure program results are defined and documented.

Questioned Cost
$0
Close Date
Recommendation
3

USAID/Egypt develop a monitoring process to periodically review the American University in Cairo's data for completeness, accuracy, and consistency.

Questioned Cost
$0
Close Date
Recommendation
4

USAID/Egypt document its review of the cooperative agreement for the Leaders for Education and Development Scholarship Initiative Program to ensure that mission and implementer activities are identified and understood by all parties and are reflected in other implementing documents such as the work and monitoring plans.

Questioned Cost
$0
Close Date
Recommendation
5

USAID/Egypt develop and implement a monitoring plan to track and assess the leadership and development activities of graduates of the Leaders for Education and Development Scholarship Initiative Program to document program impact.

Questioned Cost
$0
Close Date
Nov 10, 2010
Audit Report
4-617-11-001-P
Recommendation
1

USAID/Uganda, in conjunction with the Office of Food for Peace in Washington, DC, create a document that formally outlines the responsibilities and authorities of the USAID/Uganda Food for Peace project managers.

Questioned Cost
$0
Close Date
Recommendation
2

USAID/Uganda establish written procedures to ensure that site visits provide for data quality testing and adequate documentation of the test results and provide training to mission staff on those procedures.

Questioned Cost
$0
Close Date
Recommendation
3

USAID/Uganda correct the problems identified in the August 2009 data quality assessment of its P.L. 480 Title II program.

Questioned Cost
$0
Close Date
Recommendation
4

USAID/Uganda conduct a followup data quality assessment of its P.L. 480 Title II program.

Questioned Cost
$0
Close Date
Recommendation
5

USAID/Uganda conduct training on data quality assessment for the implementing partner and subpartner to define how data should be collected for its P.L. 480 Title II program.

Questioned Cost
$0
Close Date
Recommendation
6

USAID/Uganda, in conjunction with its cooperating sponsors, develop and implement a plan of action with a timetable to (a) include commodities and warehouse inspections during site visits to the warehouses and distribution centers, and correct the weaknesses noted; (b) ensure that distribution centers warehouse staffs are aware of the USAID Office of Food for Peace storage guidelines; and (c) ensure that commodities are regularly inspected, and fumigated when signs of infestation are found.

Questioned Cost
$0
Close Date
Recommendation
7

USAID/Uganda require its cooperating sponsors to develop policies and procedures to inspect commodities and warehouses during site visits and to ensure that internal transportation, storage, and handling are adequate by local commercial standards.

Questioned Cost
$0
Close Date
Recommendation
8

USAID/Uganda direct the cooperating sponsor to develop a list of documents to be retained at the distribution site and require that this documentation be verified during postdistribution monitoring visits.

Questioned Cost
$0
Close Date
Recommendation
9

USAID/Uganda document and verify that its cooperating sponsors (a) have developed a complete beneficiary database and are using it to print lists of eligible beneficiaries prior to each distribution, (b) review the eligibility of each beneficiary monthly, and (c) have developed and implemented written procedures for food distribution.

Questioned Cost
$0
Close Date
Recommendation
10

USAID/Uganda revise agreements with cooperating sponsors in order to provide precise definitions of the targeted population and the criteria to follow in order to be part of the food aid program-specifically, to identify the allowable time for malnourished children and pregnant and lactating women to be in the food program.

Questioned Cost
$0
Close Date
Recommendation
11

USAID Office of Food for Peace revise its branding strategy for the P.L. 480 Title II nonemergency food aid program in Uganda to focus more on direct communication with project beneficiaries.

Questioned Cost
$0
Close Date
Nov 06, 2010
Audit Report
F-306-11-001-S
Recommendation
1

USAID/Afghanistan develop and implement suitable policies, procedures, and practices so that ministerial assessments will provide reasonable assurance of identifying significant vulnerabilities that could result in waste or misuse of U.S. Government funds.

Questioned Cost
$0
Close Date
Recommendation
2

USAID/Afghanistan make appropriate modifications to the scopes of work for future ministerial assessments as outlined in this report.

Questioned Cost
$0
Close Date
Recommendation
3

USAID/Afghanistan rely on joint donor assessments of host government ministries to the degree that they meet USAID's needs. If additional assessments are needed to meet USAID's needs, the work should build on but not duplicate work already performed, to the extent possible.

Questioned Cost
$0
Close Date
Nov 05, 2010
Audit Report
5-306-11-002-P
Recommendation
1

USAID/Afghanistan continue to withhold incremental funding until all required documents-Year 2 budget, Year 2 work plan, and performance management plan-are submitted by the American University of Afghanistan and approved by the mission.

Questioned Cost
$0
Close Date
Recommendation
2

USAID/Afghanistan work with the American University of Afghanistan to establish budgeting procedures for timely submission of budgets, to include approval of how USAID funding will be used
before the budget is submitted to the American University of Afghanistan's board of trustees, and to require that the budget provide direct linkages to the annual work plan.

Questioned Cost
$0
Close Date
Recommendation
3

USAID/Afghanistan work with the American University of Afghanistan to establish procedures for timely submission of the annually revised work plan and performance management plan.

Questioned Cost
$0
Close Date
Recommendation
4

USAID/Afghanistan decide how excess funds of $6.4 million from Year 1 and Year 2 are to be used, either within the agreement or for other mission programs.

Questioned Cost
$0
Close Date
Recommendation
5

USAID/Afghanistan require the American University of Afghanistan to obtain mission consent to subcontract before entering into the follow-on security contract or any other subcontract with
mission funds, until such time as the budget is submitted and approved by the mission.

Questioned Cost
$0
Close Date
Recommendation
6

USAID/Afghanistan prepare a sustainability plan-so that by the end of the agreement the American University of Afghanistan will no longer be dependent on mission funds-and incorporate this plan into the agreement, work plan, budget, and performance management plan.

Questioned Cost
$0
Close Date
Recommendation
7

USAID/Afghanistan work with the American University of Afghanistan to develop a construction implementation plan for its new campus and update the agreement, budget, and work plan in accordance with the plan.

Questioned Cost
$0
Close Date
Recommendation
8

USAID/Afghanistan develop an implementation plan with American University of Afghanistan to complete the 4-year curriculum for the three undergraduate degrees offered (bachelor of science in information technology and computer science, bachelor of business administration, and bachelor of arts in general studies) by spring 2011 and incorporate this implementation plan into the annual work plan, budget, and performance management plan.

Questioned Cost
$0
Close Date
Recommendation
9

USAID/Afghanistan require the American University of Afghanistan to develop a business plan for the
Professional Development Institute program and incorporate this plan into the American University of Afghanistan's annual budget, work plan, and performance management plan.

Questioned Cost
$0
Close Date
Recommendation
10

USAID/Afghanistan revise the list of key personnel to be approved by the agreement officer's technical representative in the cooperative agreement to include the position of business manager for the Professional Development Institute.

Questioned Cost
$0
Close Date
Recommendation
11

USAID/Afghanistan develop an implementation plan with the American University of Afghanistan for the Professional Development Institute to require quality standards that address issues such as attendance requirements. This implementation plan should be reflected in the annual work plan, budget, and performance management plan.

Questioned Cost
$0
Close Date
Recommendation
12

USAID/Afghanistan require that the action plan developed by the American University of Afghanistan to increase the proportion of women enrolled at the university be incorporated into its annual work plan, budget, and performance management plan.

Questioned Cost
$0
Close Date
Recommendation
13

USAID/Afghanistan develop an implementation plan with the American University of Afghanistan for the Foundation Studies Program to include completion of the curriculum by fall 2010, and development of quality standards to assess program graduates' ability to succeed in the undergraduate program. This implementation plan should be reflected in the annual work plan, budget, and performance management plan.

Questioned Cost
$0
Close Date
Recommendation
14

USAID/Afghanistan's Office of Acquisition and Assistance perform the semiannual review of the American University of Afghanistan's procurement system as required by the agreement until such time as it certifies their system.

Questioned Cost
$0
Close Date
Recommendation
15

USAID/Afghanistan review all construction procurement files before approving the subcontracts and verify that adequate competition existed during the bidding process.

Questioned Cost
$0
Close Date
Recommendation
16

USAID/Afghanistan evaluate the American University of Afghanistan's May 2010 revised branding and marking plan and make a determination as to the acceptability of the plan.

Questioned Cost
$0
Close Date
Recommendation
17

USAID/Afghanistan work with the American University of Afghanistan to establish procedures for the submission of the required environmental mitigation and monitoring plans for new construction.

Questioned Cost
$0
Close Date
Recommendation
18

USAID/Afghanistan obtain a written legal decision from its Regional Legal Advisor on how to proceed for completed and in-process projects in which environmental procedures were not followed.

Questioned Cost
$0
Close Date
Oct 29, 2010
Audit Report
1-521-11-001-S
Recommendation
1

USAID/Haiti require Fondation Sogebank to submit an updated implementation plan and performance indicator targets to reflect what is possible during the remainder of the Haitian Diaspora Marketplace Program.

Questioned Cost
$0
Close Date
Recommendation
2

USAID/Haiti work with Fondation Sogebank to develop a strategy that will target and provide technical assistance to bidders that are able to submit concept papers of the desired quality.

Questioned Cost
$0
Close Date
Recommendation
3

USAID/Haiti and Fondation Sogebank review the approval process under the Haitian Diaspora Marketplace Program to determine whether the process can be streamlined and accelerated.

Questioned Cost
$0
Close Date
Recommendation
4

USAID/Haiti and Fondation Sogebank reevaluate and revise the key components of the Haitian Diaspora Marketplace Program to address and correct the delays in approving grant proposals.

Questioned Cost
$0
Close Date
Recommendation
5

USAID/Haiti work with Fondation Sogebank to reestablish a project steering committee and outline the specific responsibilities that the committee will carry out for the remainder of the Haitian Diaspora Marketplace Program.

Questioned Cost
$0
Close Date
Recommendation
6

USAID/Haiti obtain and approve Fondation Sogebank's final communications plan, performance management plan, and operations manual containing policies and procedures for the Haitian Diaspora Marketplace Program.

Questioned Cost
$0
Close Date
Recommendation
7

USAID/Haiti require Fondation Sogebank to establish and use a dedicated bank account for all Haitian Diaspora Marketplace Program activity.

Questioned Cost
$0
Close Date
Recommendation
8

USAID/Haiti verify that Fondation Sogebank reimbursed, in full, the additional accounts that were used to pay Haitian Diaspora Marketplace Program expenses, and direct Fondation Sogebank to request future advances of program funds in a timely manner.

Questioned Cost
$0
Close Date
Recommendation
9

USAID/Haiti request an updated staffing strategy for the Haitian Diaspora Marketplace Program that will provide timely and adequate coverage for the management of the grants program.

Questioned Cost
$0
Close Date
Recommendation
10

USAID/Haiti assist Fondation Sogebank with the development of performance indicators that will measure the progress and impact of the program's activities.

Questioned Cost
$0
Close Date
Recommendation
11

USAID/Haiti conduct data quality assessments on all indicators selected for inclusion in the program's performance management plan.

Questioned Cost
$0
Close Date
Recommendation
12

USAID/Haiti enforce Fondation Sogebank's compliance with the requirement to submit semiannual progress reports to the mission's agreement officer's technical representative.

Questioned Cost
$0
Close Date
Recommendation
13

USAID/Haiti require Haitian Diaspora Marketplace Program employees to submit activity reports on time to comply with their employment contracts.

Questioned Cost
$0
Close Date
Recommendation
14

USAID/Haiti make a management decision regarding the $48,715 in unsupported salary charges for Haitian Diaspora Marketplace Program employees, and recover the amount determined to be unallowable.

Questioned Cost
$48715
Close Date
Recommendation
15

USAID/Haiti help Fondation Sogebank develop and incorporate budgeting processes and procedures in its operations manual that require a budget comparison before procurement.

Questioned Cost
$0
Close Date
Oct 28, 2010
Audit Report
5-306-11-001-P
Recommendation
1

USAID/Afghanistan direct CARE International to (1) develop clear standards on teacher training, to be followed by all four partners, which define the requisite training workshops that each teacher
must receive to be considered fully prepared to teach his or her students; and (2) develop and implement a plan to ensure that all supported teachers receive the requisite training in its entirety.

Questioned Cost
$0
Close Date
Recommendation
2

USAID/Afghanistan direct CARE International to carry out the data quality assurance procedures specified in its performance monitoring plan, which include random field visits at least quarterly to verify the quality of the data furnished by field staff and reported to USAID.

Questioned Cost
$0
Close Date
Recommendation
3

USAID/Afghanistan (1) conduct a data quality assessment in accordance with the guidance contained in USAID's Automated Directives System (ADS 203.3.5) and (2) conduct limited testing in
conjunction with future site visits to provide assurance as to whether the mission can rely on the results data reported under key performance indicators.

Questioned Cost
$0
Close Date
Recommendation
4

USAID/Afghanistan direct CARE International to (1) develop a formal class integration strategy and a process that allow for the effective integration of the program's primary education classes into the Ministry of Education's school system and provide a viable alternative that
allows children to continue their learning without having to travel long distances; and (2) implement this integration strategy for all new and, if possible, formerly integrated classes by the program's completion date.

Questioned Cost
$0
Close Date
Oct 27, 2010
Audit Report
7-608-11-001-P
Recommendation
1

USAID/Morocco and its implementing partner develop and implement a plan to ensure that grantees are aware of their financial management obligations and other USAID rules, regulations, and expectations.

Questioned Cost
$0
Close Date
Recommendation
2

USAID/Morocco and its implementing partner modify all grant agreements to include specific requirements for progress reports, financial reports, cost-sharing contributions, and site visits, and ensure that these requirements are included in newly awarded grants.

Questioned Cost
$0
Close Date
Recommendation
3

USAID/Morocco require the implementing partner to provide quarterly financial reports that (a) include cumulative actual expenditures for the year for each line item in the project's approved budget and (b) differentiate expenses of the Office of Education funds from those of the Office of Democracy and Governance.

Questioned Cost
$0
Close Date