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 1/15/21)

437

Open Financial Recommendations (As of 1/15/21)

$311,868,977

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

2021

Nov 14, 2020
Audit Report
0-MCC-21-002-C
Recommendation
1

MCC's Chief Financial Officer Revise MCC's "Grant Accrual Estimation: Millennium Challenge Account Guidance" to state that when a MCA identifies an advance, the MCA will exclude the advance amount from the grant accrual amount to ensure that the advance is not included in the grant accrual estimate reported to MCC.

Questioned Cost
$0
Funds For Better Use
$0
Recommendation
2

MCC's Chief Financial Officer Request the MCAs to establish a documented control mechanism to verify that the grant accrual estimates reported to MCC agrees with the support document used by the MCAs to complete the grant accrual estimates data call template.

Questioned Cost
$0
Funds For Better Use
$0
Recommendation
3

MCC's Chief Financial Officer Provide additional training to the MCAs to ensure the MCAs have a clear understanding of the grant accrual estimation and validation requirements.

Questioned Cost
$0
Funds For Better Use
$0
Recommendation
4

MCC's Chief Financial Officer Require the MCAs to document improved budgeting process to ensure future payment needs are properly considered at the detail compact program/activity level as part of its quarterly budgeting process.

Questioned Cost
$0
Funds For Better Use
$0
Recommendation
5

MCC's Chief Financial Officer Require the MCA Director of Administration and Finance and relevant Program Directors to (1) determine the root cause for delayed payments and report that information to MCC, and (2) timely provide all relevant and applicable payment support and approval documentation (including but not limited to purchase order, contract, acceptance note, delivery note, delivery confirmation receipt, etc.) to the MCA Fiscal Agent for required payment verification procedures and timely process the invoice for payment.

Questioned Cost
$0
Funds For Better Use
$0
Recommendation
6

MCC's Chief Financial Officer Provide an additional reminder to the MCAs regarding the payment requirements in the Fiscal Accountability Plan and instruct them to monitor their compliance.

Questioned Cost
$0
Funds For Better Use
$0
Recommendation
7

MCC's Chief Financial Officer Revise the "Accountable Entities Guidelines for Contracted Financial Audits" to address the timing of the audit review process to ensure that independent public accountant firms are able to meet the 90-day delivery deadline for issuing the audit report.

Questioned Cost
$0
Funds For Better Use
$0
Recommendation
8

MCC's Chief Financial Officer Revise the "Accountable Entities Guidelines for Contracted Financial Audits" to establish a requirement after the initial compact or threshold audit to determine if the 90-day audit report deadline is still appropriate for the next audit given the circumstances (i.e., prior audit delays). If not, then issue an Implementation Letter to establish the new audit report deadline.

Questioned Cost
$0
Funds For Better Use
$0
Recommendation
9

MCC's Chief Financial Officer Revise the "Audit, Risk, and Control (ARC) Branch Process for Screening Potential Independent Public Accountant Firms" to clarify when ARC will begin and complete the screening process for a new compact or threshold program.

Questioned Cost
$0
Funds For Better Use
$0
Nov 13, 2020
NFA Transmittal
5-492-21-006-R
Recommendation
1

Verify that Philippine Business for Education, Inc. corrects the one instance of material noncompliance detailed on pages 17-19 of the audit report.

Questioned Cost
$0
Funds For Better Use
$0
Nov 05, 2020
Audit Report
A-MCC-21-001-C
Recommendation
1

MCC's chief information officer update the information system security policy and privacy policy to align with agency practices.

Questioned Cost
$0
Funds For Better Use
$0
Recommendation
2

MCC's chief information officer develop and administer role-based privacy training for personnel responsible for handling personally identifiable information.

Questioned Cost
$0
Funds For Better Use
$0
Nov 04, 2020
NFA Transmittal
3-000-21-001-T
Recommendation
1

We recommend that USAID/Management/Office of Acquisition and Assistance/Cost, Audit, and Support Division determine the allowability of $369,178 in unsupported direct questioned costs on pages 47 of the audit report and recover any amount that is unallowable.

Questioned Cost
$369178
Funds For Better Use
$0
Nov 03, 2020
NFA Transmittal
8-294-21-003-N
Recommendation
1

Determine the allowability of $64,466 in questioned costs ($4,239 ineligible, $60,227 unsupported) on pages 16, 17, and 18 of the audit report and recover any amount that is unallowable.

Questioned Cost
$64466
Funds For Better Use
$0
Recommendation
3

Verify that Tapuach-Appleseeds Academy corrects the two instances of material noncompliance detailed on pages 17, 18, and 19 of the audit report.

Questioned Cost
$0
Funds For Better Use
$0
Recommendation
2

Verify that Tapuach-Appleseeds Academy corrects the material weakness in internal control detailed on page 16 of the audit report.

Questioned Cost
$0
Funds For Better Use
$0
Oct 30, 2020
NFA Transmittal
3-000-21-005-R
Recommendation
1

We recommend that USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division: verify that Norwegian People's Aid corrects the two instances of material noncompliance (Finding 16-001and Finding 16-002) detailed on pages III-1 through III-3 and pages IV-1 through IV-3 of the audit report.

Questioned Cost
$0
Funds For Better Use
$0
Oct 23, 2020
NFA Transmittal
3-000-21-003-R
Recommendation
1

USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division Determine the allowability of $42,841 in questioned costs ($42,841 ineligible) on page I-15 of the audit report and recover any amount that is unallowable.

Questioned Cost
$42841
Funds For Better Use
$0
Recommendation
2

USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division: Verify that Fundación Oxfam Intermón corrects the two instances of material noncompliance detailed on pages III-1, III-2, and III-3 of the audit report.

Questioned Cost
$0
Funds For Better Use
$0
Oct 20, 2020
NFA Transmittal
4-621-21-002-R
Recommendation
1

USAID/Tanzania determine the allowability of $33,591 in ineligible questioned costs on pages 17 and 45 of the audit report and recover any amount that is unallowable.

Questioned Cost
$33591
Funds For Better Use
$0
Recommendation
2

USAID/Tanzania verify that T-MARC Tanzania corrects the five material weaknesses in internal control detailed on pages 27 to 39 of the audit report.

Questioned Cost
$0
Funds For Better Use
$0
Recommendation
3

USAID/Tanzania verify that T-MARC Tanzania corrects the two instances of material noncompliance detailed on pages 43 to 47 of the audit report.

Questioned Cost
$0
Funds For Better Use
$0
Oct 16, 2020
NFA Transmittal
3-000-21-001-D
Recommendation
1

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division: Determine the allowability of $120,838 ($120,776 ineligible, $62 unsupported) in direct questioned costs on pages 3 and 14 through 60 of the report and recover any amount that is unallowable.

Questioned Cost
$120838
Funds For Better Use
$0
Recommendation
2

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division verify that International Development Group Advisory Services, LLC corrects the six instances of material noncompliance detailed on pages 3 and 4 of audit report.

Questioned Cost
$0
Funds For Better Use
$0
Oct 16, 2020
NFA Transmittal
3-000-21-001-R
Recommendation
1

USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division verify that Fundación Oxfam Intermón corrects the three instances of material noncompliance detailed on pages III-1, III-2, and III-3 of the audit report.

Questioned Cost
$0
Funds For Better Use
$0