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.

The dashboard below may not reflect accurate numbers due to temporarily unavailable resources. We apologize for any inconvenience. Please check back soon.

 

Total Open Recommendations (As of 3/26/24)

274

Open Financial Recommendations (As of 3/26/24)

$125,616,038


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

2018

Nov 15, 2017
Audit Report
M-000-18-002-C
Recommendation
1

Evaluate whether its grant accrual methodology assumptions and calculations are effective. This evaluation should include an assessment of root causes for variances in estimated and actual accruals and take into consideration, experiences from at least the last 5 years.

Questioned Cost
0
Close Date
Sep 19, 2019
Recommendation
2

Update the "Expense Accruals Financial Management Division Procedure Manual" to:
-Require supporting documentation, including rationale for deviating from MCC's accrual policy and procedures. This documentation should also include MCC's management approval for any deviations.
-Indicate in the guidance how reinstated unused spending authority and applicable subsequent disbursements are to be addressed in the grant accrual calculation.

Questioned Cost
0
Close Date
Sep 19, 2019
Recommendation
3

Correct the accrual data for quarters three and four to reflect the actual spending authority and disbursements.

Questioned Cost
0
Close Date
Sep 27, 2018
Recommendation
4

Update the "Compact Grant Accrual Validation Data Call Desktop Manual" to include timeframes for validating Millennium Challenge Accounts' grant accrual estimates and MCC's follow-up on significant differences so errors are promptly identified and addressed.

Questioned Cost
0
Funds for Better Use
0
Close Date
Sep 25, 2020
Recommendation
5

Provide Millennium Challenge Accounts with additional written instructions and training on evaluating the reasonableness of MCC's grant accrual estimates, and require each Millennium Challenge Account to submit documentation showing why it agrees with MCC's estimate.

Questioned Cost
0
Funds for Better Use
0
Close Date
Sep 02, 2020
Recommendation
6

Implement procedures for tracking and monitoring Millennium Challenge Accounts' compliance with grant management policies and procedures, including Millennium Challenge Accounts' grant oversight, procurement eligibility verification, and grant award processes.

Questioned Cost
0
Funds for Better Use
0
Close Date
Feb 18, 2021
Recommendation
7

Enforce the requirement for the Millennium Challenge Accounts to submit quarterly financial reports and financial information by the due dates.

Questioned Cost
0
Close Date
Oct 02, 2018
Recommendation
8

Establish procedures to ensure that Millennium Challenge Accounts' are providing accurate, complete, supportable, and valid financial information for data calls for contract retentions.

Questioned Cost
0
Close Date
Sep 19, 2019
Nov 14, 2017
NFA Transmittal
3-000-18-007-T
Recommendation
1

USAID's Office of Acquisition and Assistance, Cost Audit and Support, determine the allowabiltiy of $14,800 in ineligible direct questioned costs and collect as
appropriate any disallowed amounts from Management Sciences for Health, Inc. (see pages 38 and 39 of the report).

Questioned Cost
14800
Close Date
May 15, 2018
Recommendation
2

USAID's Office of Acquisition and Assistance, Cost, Audit and Support, ensure that Management Sciences for Health, Inc. has implemented the auditor's
recommendation for Findings 2015-001 through 2015-004 (see pages 37 through 40 of the report).

Questioned Cost
0
Close Date
May 15, 2018
Nov 08, 2017
NFA Transmittal
4-674-18-015-R
Recommendation
1

USAID/Southern Africa determine the allowability of the $20,179 ($14,970+$4,226+$983) in ineligible questioned costs identified on page 31 of Deloitte & Touche's audit report and recover from the mothers2mothers South Africa the amounts determined to be unallowable.

Questioned Cost
20179
Close Date
Jun 14, 2018
Recommendation
2

USAID/Southern Africa verify that mothers2mothers South Africa corrects the three significant deficiency in internal control detailed on pages 35 to 38 of Deloitte & Touche's audit report.

Questioned Cost
0
Close Date
May 29, 2018
Recommendation
3

USAID/Southern Africa verify that mothers2mothers South Africa corrects the five instances of material noncompliance detailed on pages 43 to 46 and 49 to 50 of Deloitte & Touche's audit report.

Questioned Cost
0
Close Date
May 29, 2018
Recommendation
4

USAID/Southern Africa verify that mothers2mothers South Africa provides Partners in Hope with a copy of the findings raised in Deloitte & Touches' audit report for their review and any appropriate action regarding the allowability of $17($14+$3) in ineligible question costs and $24 ($19+$5) unsupported questioned costs identified on page 31, the significant deficiency detailed on pages 39 to 40, and the instance of material noncompliance detailed on pages 47 to 48 of Deloitte & Touche's audit report.

Questioned Cost
0
Close Date
Mar 29, 2018
Nov 08, 2017
NFA Transmittal
4-674-18-013-R
Recommendation
1

USAID/Southern Africa determine the allowability of the $2,024 in ineligible questioned costs identified on pages 14, 15, and 19 of PricewaterhouseCooper's audit report and recover from the Association for Water and Rural Development the amounts determined to be unallowable.

Questioned Cost
2024
Close Date
Mar 29, 2018
Nov 08, 2017
NFA Transmittal
4-613-18-014-R
Recommendation
1

USAID/Zimbabwe determine the allowability of the $62,938 in ineligible questioned costs identified on pages 9 and 11 of PricewaterhouseCoopers' audit report and recover from the Zimbabwe Lawyers for Human Rights the amounts determined to be unallowable.

Questioned Cost
62938
Close Date
Jan 23, 2018
Nov 07, 2017
NFA Transmittal
M-497-18-005-N
Recommendation
1

Determine the allowability of the $9,114 in questioned costs ($3,428 ineligible and $5,686 unsupported), document the determination, and recover any amount that is unallowable.

Questioned Cost
9114
Close Date
Sep 24, 2018
Recommendation
2

Determine the allowability of the $94,937 in questioned costs ($94,879 ineligible and $58 unsupported), document the determination, and recover any amount that is unallowable

Questioned Cost
94937
Close Date
Sep 24, 2018
Recommendation
3

Request MCA-Indonesia to submit a corrective action plan to correct the significant deficiency in internal control.

Questioned Cost
0
Close Date
Sep 24, 2018
Recommendation
4

Request MCA-Indonesia to submit a corrective action plan to correct the material instances of noncompliance

Questioned Cost
0
Close Date
Sep 24, 2018
Nov 03, 2017
NFA Transmittal
1-517-18-007-R
Recommendation
1

USAID/Dominican Republic determine the allowability of $1,379 in ineligible questioned costs related to the fund balance identified on pages 28 and 30 of the audit report and recover this amount from the recipient prior to the close-out of the award.

Questioned Cost
1379
Close Date
Apr 17, 2018
Nov 02, 2017
Audit Report
A-000-18-004-P
Recommendation
1

USAID's chief financial officer perform a written risk assessment of its general ledger posting model process, as required by Office of Management and Budget Circular A-123. The risk assessment should include cost-benefit considerations and a plan to implement compensating or appropriate internal controls to prevent and detect errors. The risk assessment should address:
Segregation of duties.
Data owner approval of changes to the general ledger posting models.
Records of all steps in procedures.
Use of activity or transaction logs for monitoring.
The risk assessment should also document the acceptance of all risks that will not be mitigated.

Questioned Cost
0
Close Date
Aug 08, 2018
Recommendation
2

USAID's chief financial officer update and implement USAID's general ledger posting model procedures, after taking final corrective action on recommendation 1, to include explicit roles and responsibilities and a step-by-step process for updating the posting models.

Questioned Cost
0
Close Date
Nov 15, 2018
Nov 02, 2017
Audit Report
A-000-18-005-C
Recommendation
1

The chief financial officer document and implement Agency-integrated standard operating procedures for extracting, reviewing, validating, and submitting Digital Accountability and Transparency Act (DATA Act) files to the Treasury's DATA Act Broker website.

Questioned Cost
0
Close Date
Sep 26, 2018
Recommendation
2

The chief financial officer document and implement procedures to validate and reconcile financial data in Digital Accountability and Transparency Act (DATA Act) files before submitting them to the Treasury's DATA Act Broker website.

Questioned Cost
0
Close Date
Nov 02, 2017
Oct 31, 2017
NFA Transmittal
1-522-18-005-R
Recommendation
1

USAID/Honduras determine the allowability of $20,543 in ineligible questioned costs identified on pages 10, 16, and 28 to 30 of the audit report and recover from the recipient any amounts determined to be unallowable.

Questioned Cost
20543
Funds for Better Use
0
Close Date
Apr 30, 2018
Recommendation
2

USAID/Honduras determine the allowability of $36,829 in ineligible questioned costs related to the cost-sharing shortfall identified in the cost-sharing schedule on page 13 of the audit report and recover from the recipient any amounts determined to be unallowable.

Questioned Cost
36829
Close Date
May 24, 2018
Recommendation
3

USAID/Honduras make a management decision regarding the outstanding cash balance of $18,830 in ineligible questioned costs identified on page 17 of the audit report and recover this amount from the recipient prior to the close-out of the award.

Questioned Cost
0
Close Date
Aug 21, 2018
Recommendation
4

USAID/Honduras ensure that the recipient corrects the two internal control deficiencies identified on pages 20 and 21 of the audit report (findings 1 and 2).

Questioned Cost
0
Funds for Better Use
0
Close Date
Apr 30, 2018
Recommendation
5

USAID/Honduras ensure that the recipient corrects the prior year instance of noncompliance discussed in the audit report on page 32 (finding 5).

Questioned Cost
0
Funds for Better Use
0
Close Date
Apr 30, 2018