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 11/19/20)

439

Open Financial Recommendations (As of 11/19/20)

$312,328,228

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

2009

Nov 19, 2008
Audit Report
1-524-09-002-P
Recommendation
1

USAID/Nicaragua, in conjunction with its partners, develop a plan for testing the impact of the active teaching and learning model and the new curriculum. As part of this plan, the possibility of conducting randomized trials should be considered.

Questioned Cost
$0
Close Date
Recommendation
2

USAID/Nicaragua, in conjunction with its partners, develop a strategy to build on PRONICASS' successes and widen reform efforts in the Ministry of Education.

Questioned Cost
$0
Close Date
Recommendation
3

USAID/Nicaragua reach an agreement with the Ministry of Education and its partners to (a) provide sufficient materials to implement the active teaching and learning model and (b) provide instructions to mentor schools for distributing the materials.

Questioned Cost
$0
Close Date
Recommendation
4

USAID/Nicaragua update its performance management plan to include performance targets and actual results for the education program's current performance indicators and delete any performance indicators that are no longer considered relevant.

Questioned Cost
$0
Close Date
Recommendation
5

USAID/Nicaragua include reporting on its performance management plan indicators in the next operating plan results report.

Questioned Cost
$0
Close Date
Recommendation
6

USAID/Nicaragua, in conjunction with its partners, develop and implement a system to reasonably ensure that reported information is accurate.

Questioned Cost
$0
Close Date
Nov 17, 2008
Audit Report
M-000-09-001-C
Recommendation
1.1

We recommned that MCC Management perform detailed quality control Reviews to ensure compliance with accounting standards and reporting guidance

Questioned Cost
$0
Close Date
Recommendation
1.2

We recommend that MCC Management review and revise written policies and procedures regarding the preparation of the financial statements and related footnote disclosures to ensure that all financial statement line items are reported accurately and properly supported, and that any adjustments are reviewed and approved before recording in the GL by NBC. Document the above processes to ensure that an audit trail is available for all line items and amounts reported.

Questioned Cost
$0
Close Date
Recommendation
1.3

We recommend MCC Mangement effectively coordinate with its service providers (USAID and NBC) to ensure timely and accurate receipt of final trial balance information sufficient to prepare complete financial statements in accordance with OMB Circular A-136.

Questioned Cost
$0
Close Date
Recommendation
2

We recommend that the Millennium Challenge Corporation's management review and revise its process for requesting, authorizing, and certifying its personnel actions to ensure all actions are properly authorized, documented, and retained prior to the action being processed into the personnel database.

Questioned Cost
$0
Close Date
Recommendation
3

We recommend that the Millennium Challenge Corporation management develop and adhere to all policies and procedures related to quarterly and yearend reporting to ensure that all appropriate transactions are reviewed and a determination is made as to the amounts to accrue for the current period; and the accrual amount is properly prepared, clearly documented, and supported and that it is reviewed by both the service provider, NBC, and MCC for completeness and accuracy prior to and subsequently after posting to the GL.

Questioned Cost
$0
Close Date
Recommendation
4.1

We recommend that the MCC Management ensure that procedures for reviewing accruals and adjustments recorded by NBC are effectively performed to ensure each is valid and has been properly recorded.

Questioned Cost
$0
Close Date
Recommendation
4.2

We recommend that the MCC Management require documentation to support the entry of a JV to avoid duplication of the transactions. In addition, use of a consistent naming convention when entering JVs should be required to avoid duplication.

Questioned Cost
$0
Close Date
Recommendation
4.3

We recommend that the MCC Management ensure that PP&E reconciliations are effectively performed each quarter and that amortization schedules are accurate and complete.

Questioned Cost
$0
Close Date
Nov 14, 2008
Audit Report
0-000-09-001-C
Recommendation
1

USAID's Chief Financial Officer implement a process in accordance with the Supplement to Treasury Financial Manual Volume 1, Part 2-5100, section V (A), Periodic Review and Evaluation, to perform and document monthly reconciliation of its Fund Balance with Treasury account with the U.S. Teasury and to identify, track, and resolve all differences in a timely manner.

Questioned Cost
$0
Close Date
Recommendation
2

USAID's Office of the Chief Financial Officer implement procedures to reconcile loans receivable balances in Phoenix with the loans receivable balances in Midland's Enterprise Loan System and to investigate and resolve differences in a timely manner.

Questioned Cost
$0
Close Date
Recommendation
3

USAID's Chief Financial Officer develop and implement procedures to ensure that cognizant technical officers review and validate the quarterly accounts payable and accrued expenses amounts generated by the Accrual Reporting System before that information is recorded in the general ledger.

Questioned Cost
$0
Close Date
Recommendation
4

USAID's Chief Financial Officer develop and implement an overall plan to identify and correct the errors in the posting models and to maintain, update, and test posting models on a periodic basis.

Questioned Cost
$0
Close Date
Nov 13, 2008
Audit Report
7-660-09-001-P
Recommendation
1

USAID/Democratic Republic of Congo prepare and implement procedures for cognizant technical officers in its Democracy and Governance Office to periodically verify results reported by partners through spot checks of the reported results and maintain supporting documentation for the results achieved for operational plan indicators.

Questioned Cost
$0
Close Date
Recommendation
2

USAID/Democratic Republic of Congo update the democracy and governance performance management plan in accordance with the new post-transition strategy and develop specific procedures to assign responsibility for regularly updating the document.

Questioned Cost
$0
Close Date
Recommendation
3

In coordination with the Regional Acquisition and Assistance Office, USAID/Democratic Republic of Congo develop a checklist to include steps to perform the required interim contractor performance appraisals.

Questioned Cost
$0
Close Date
Recommendation
4

USAID/Democratic Republic of Congo in conjunction with the Regional Acquisition and Assistance Office, prepare and implement a formal plan to properly dispose of excess inventory associated with the expired awards.

Questioned Cost
$0
Close Date
Nov 09, 2008
Audit Report
6-268-09-002-P
Recommendation
1

USAID/Lebanon institute procedures to perform data quality assessments as required by Automated Directives System 203.3.5.2.

Questioned Cost
$0
Close Date
Recommendation
2

USAID/Lebanon develop a schedule to periodically sample and review its implementing partners' data for completeness, accuracy, and consistency.

Questioned Cost
$0
Close Date
Recommendation
3

USAID/Lebanon update its performance management plan to clarify definitions for its democracy and governance indicators to be objective in accordance with Automated Directives System 203.3.4.2(b).

Questioned Cost
$0
Close Date
Nov 08, 2008
Audit Report
6-278-09-003-P
Recommendation
1

USAID/Jordan direct the contractor to update the performance monitoring and evaluation plan on time for the final year of the project in accordance with the terms of the contract.

Questioned Cost
$0
Close Date
Recommendation
2

Contracting Officer, USAID/Jordan, determine the allowability of the ineligible questioned costs of $28,650 of duplicate and/or overcharges for travel, allowances, and labor claimed by the contractor for the period from May 25, 2006, to November 30, 2007, and recover any amournts determined to be unallowable.

Questioned Cost
$28650
Close Date
Recommendation
3

Contracting Officer, USAID/Jordan, determine the allowability of the unsupported questioned costs of $12,989 of duplicate and/or overcharges for travel and allowances claimed by the contractor for the period from May 25, 2006, to November 30, 2007, and recover any amounts determined to be unallowable.

Questioned Cost
$12989
Close Date
Oct 28, 2008
Audit Report
6-278-09-001-P
Recommendation
1

USAID/Jordan issue specific guidance requiring the cognizant technical officers for the democracy and governance program to periodically verify data reported by implementing partners.

Questioned Cost
$0
Close Date
Recommendation
2

USAID/Jordan (1) provide guidance to the International Republican Institute in the development and submission of both an implementation plan and a performance monitoring and evaluation plan that link activities to objectives and results and a performance monitoring and evaluation plan that explains the partners' approach to monitoring and evaluation and includes details of methods of measurement and data collection, and (2) approve these plans in writing.

Questioned Cost
$0
Close Date
Recommendation
3

USAID/Jordan liquidate the unexpended balance of $333,339 from fiscal years 2005-2006 for contract number 278-DFD-I-02-04-00128-00 before making any expenditures from later fiscal years' funds.

Questioned Cost
$0
Close Date
Oct 16, 2008
Audit Report
1-521-09-001-P
Recommendation
1

USAID/Haiti, in coordination with the Partnership for Supply Chain Management, develop an action plan, listing specific tasks and timeframes, to move the commodities to the new central warehouse.

Questioned Cost
$0
Close Date
Recommendation
2

USAID/Haiti, in coordination with the Partnership for Supply Chain Management, install the necessary fire safety items at the central warehouse.

Questioned Cost
$0
Close Date
Recommendation
3

USAID/Haiti develop an action plan, in coordination with its partners, to improve the forecasting method in order to lessen the amount of expired commodities.

Questioned Cost
$0
Close Date
Recommendation
4

USAID/Haiti destroy expired products in a timely manner.

Questioned Cost
$0
Close Date
Recommendation
5

USAID/Haiti, in coordination with its partners, develop an action plan to improve the supply pipeline specifically with regard to Oraquick, or another confirmatory test not requiring cold storage, in order to lessen the amount of stock outs for this product.

Questioned Cost
$0
Close Date
Recommendation
6

USAID/Haiti, in coordination with the Partnership for Supply Chain Management, develop an action plan listing specific tasks and timeframes, to finalize and implement a performance monitoring plan for the PEPFAR program in Haiti.

Questioned Cost
$0
Close Date
Recommendation
7

USAID/Haiti revise its memorandum of understanding with the Global Fund to spell out the conditions and responsibilities of each party for loans and donations of commodities.

Questioned Cost
$0
Close Date
Recommendation
8

USAID/Haiti establish an internal policy that requires that estimates for loans of PEPFAR program commodities be reported in the budgets and the actual loans and repayments to stakeholders in Washington.

Questioned Cost
$0
Close Date