Recommendation Dashboard | Office of Inspector General

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 7/12/24)

264

Open Financial Recommendations (As of 7/12/24)

$100,409,691

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

2024

Jul 18, 2024

Financial Audit of USAID Resources Managed by TradeMark Africa Limited in Multiple Countries Under Cooperative Agreement 72062322CA00002, July 1, 2022, to June 30, 2023

4-623-24-107-R

Recommendation

We recommend that USAID/Kenya and East Africa verify that TradeMark Africa Limited corrects the one instance of material noncompliance detailed on page 19 of the audit report.

Questioned Cost

Funds for Better Use

Jul 18, 2024

Financial Audit of USAID Resources Managed by National Council of People Living With HIV in Tanzania Under Cooperative Agreement 72062120CA00001, July 1, 2022, to June 30, 2023

4-621-24-108-R

Recommendation

We recommend that USAID/Tanzania verify that National Council of People Living With HIV corrects the two instances of material noncompliance detailed on pages 33 to 35 of the audit report.

Questioned Cost

Funds for Better Use

Jul 16, 2024

Financial Audit of USAID Resources Managed by Multi Community Based Development Initiative in Uganda Under Cooperative Agreement 72061720CA00017, October 1, 2022, to September 30, 2023

4-617-24-103-R

Recommendation

We recommend that USAID/Uganda verify that Multi Community Based Development Initiative corrects the one instance of material noncompliance detailed on page 28 of the audit report.

Questioned Cost

Funds for Better Use

Recommendation

We recommend that USAID/Uganda verify that Multi Community Based Development Initiative corrects the one material weaknesses in internal control detailed on page 24 of the audit report.

Questioned Cost

Funds for Better Use

Jul 16, 2024

Financial Audit of USAID Resources Managed by University of Nairobi Enterprises and Services Limited in Kenya Under Cooperative Agreement AID-615-A-16-00013, July 1, 2022, to June 30, 2023

4-615-24-104-R

Recommendation

We recommend that USAID/Kenya and East Africa verify that University of Nairobi Enterprises and Services Limited corrects the two instances of material noncompliance detailed on pages 37 to 39 of the audit report.

Questioned Cost

Funds for Better Use

Recommendation

We recommend that USAID/Kenya and East Africa determine the allowability of $122,971 in questioned costs ($111,642 ineligible, $11,329 unsupported) on pages 13, 16, and 22 of the audit report and recover any amount that is unallowable.

Questioned Cost

122971

Funds for Better Use

Jul 10, 2024

COVID-19: Audit of Costs Incurred by World Vision (WV) from March 1, 2020 to March 31, 2022

3-000-24-005-U

Recommendation

Require World Vision to execute a record retention and audit response policy where documents are maintained and readily available in a timely manner to adequately support direct costs claimed, specifically considering the requirements of Code of Federal Regulations.

Questioned Cost

Funds for Better Use

Recommendation

Require World Vision to establish controls to ensure each of its offices submit a separate annual report for each of its reporting responsibilities by the established deadline or obtain concurrence from USAID to utilize reports for multiple reporting requirements.

Questioned Cost

Funds for Better Use

Recommendation

Determine the allowability of $144,372 in questioned direct costs on page 12 of the audit report and recover any amount that is unallowable.

Questioned Cost

144372

Funds for Better Use

Recommendation

Require World Vision to develop and implement policies and procedures to ensure adequate documentation (e.g., invoices, itemized receipts, and basis) is created and/or maintained to adequately support direct costs claimed.

Questioned Cost

Funds for Better Use

Recommendation

Require World Vision to develop and implement policies and procedures to establish a requirement to document the basis of the allocation percentages.

Questioned Cost

Funds for Better Use

Recommendation

Require World Vision to develop and implement policies and procedures to ensure that management is verifying and documenting the percentage of labor hours that employees charged to awards.

Questioned Cost

Funds for Better Use

Recommendation

Require World Vision to develop processes and establish controls to ensure each of World Vision offices are submitting the Value-Added-Tax reports by April 16 of the preceding year.

Questioned Cost

Funds for Better Use

Recommendation

Determine the allowability of $3,098,895 in questioned direct labor costs on pages 6-7 of the audit report and recover any amount that is unallowable.

Questioned Cost

3098895

Funds for Better Use

Recommendation

Require World Vision to develop and implement policies and procedures to periodically record and review time worked and any proportional allocation of the costs for greater accuracy.

Questioned Cost

Funds for Better Use

Jul 09, 2024

Financial Audit of USAID Resources Managed by Institute of Human Virology Nigeria Under Cooperative Agreement 72062020CA00008, July 1, 2022, to June 30, 2023

4-620-24-102-R

Recommendation

We recommend that USAID/Nigeria determine the allowability of $117,306 in ineligible questioned costs on pages 14, 28, and 29 of the audit report and recover any amount that is unallowable.

Questioned Cost

117306

Funds for Better Use

Jul 09, 2024

Charge Card Risk Assessment: MCC’s Programs Showed Low Risk of Improper Purchases and Payments in FY 2023

0-MCC-24-007-C

Recommendation

Revise MCC Charge Card Program Standard Operating Procedures to prioritize review of purchase card holders with the highest number of transactions or highest spend - commensurate with the risk of potential misuse and fraud, based on MCC Contracts and Grants Management resource constraints.

Questioned Cost

Funds for Better Use

Jul 08, 2024

Independent Examination Report on Cardno Emerging Markets USA, Ltd.’s Incurred Cost Submission for Fiscal Year Ended June 26, 2020

3-000-24-047-I

Recommendation

We recommend that USAID's Office of Acquisition and Assistance Cost, Audit and Support Division/Contract Audit Management Branch verify that Cardno Emerging Markets USA, Ltd. corrects the material
weaknesses in internal control detailed on pages 8 to 10 of the audit report.

Questioned Cost

Funds for Better Use

Jul 05, 2024

COVID-19: Audit of Costs Incurred by International Rescue Committee from March 1, 2020, to March 31, 2022

3-000-24-013-U

Recommendation

Require International Rescue Committee to develop and implement procedures to include complete environmental information in its program reports or obtain Agency approval to exempt recipients from the reporting requirements.

Questioned Cost

Funds for Better Use

Jun 28, 2024

Financial Audit of USAID Resources Managed by Centro de Aprendizagem e Capacitação da Sociedade Civil in Mozambique Under Multiple Awards, January 1 to December 31, 2022

4-656-24-098-R

Recommendation

We recommend that USAID/Mozambique verify that Centro de Aprendizagem e Capacitação da Sociedade Civil corrects the one of material weakness in internal control detailed on page 26 of the audit report.

Questioned Cost

Funds for Better Use