Recommendation Dashboard

USAID/Nigeria determine the allowability of the $2,557 in ineligible questioned costs identified on page 6 of Deloitte Nigeria's audit report and recover from Marie Stopes International Organisation the amounts determined to be unallowable.

USAID's Office of Acquisition and Assistance, Cost, Audit and Support determine the allowability of $613,682 in unsupported direct questioned costs and collect any disallowed amounts from Pragma Corporation (see page 1 of the report).

USAID's Office of Acquisition and Assistance, Cost, Audit and Support ensure that Pragma Corporation has implemented the auditor's recommendation for Finding #1
(see pages 10-12 of the report).

USAID/Honduras determine the allowability of $62,585 in ineligible questioned costs identified on pages 10, 18, and 25 to 28 of the audit report and recover from the recipient any amounts determined to be unallowable.

USAID/Honduras ensure that the recipient corrects the internal control deficiency identified on pages 20-22 of the audit report.

USAID/Honduras ensure that the recipient corrects the instantces of non-compliance identified on pages 25-27 of the audit report.

USAID/Nicaragua determine the allowability of $52,802 in ineligible questioned costs and $108,911 in unsupported questioned costs identified on page 14 of the audit report and recover from the recipient any amounts determined to be
unallowable.

USAID/Nicaragua correct the 11 internal control deficiencies discussed in the audit report on pages 25 and 26.

USAID/Nicaragua determine the allowability of $22,575 in ineligible questioned costs identified on pages 28 and 29 of the audit report and recover from the recipient any amounts determined to be unallowable.

USAID/Nicaragua correct the 5 material instances of noncompliance discussed in the audit report on pages 55 and 56.

USAID/Nicaragua determine the allowability of $16,355 in ineligible questioned costs and $71,481 in unsupported questioned costs identified in the cost sharing schedule on page 68 of the audit report and recover from the recipient any
amounts determined to be unallowable.

USAID/Nicaragua determine the allowability of $11,701 in unsupported questioned costs identified on pages 57 to 60 of the audit report and recover from the recipient any amounts determined to be unallowable.

USAID/Nicaragua correct the prior period internal control deficiencies and instances of noncompliance discussed in the audit report on pages 49 to 54 and 65.

USAID/Dominican Republic determine the allowability of $6,728 in ineligible questioned costs related to expenses identified on page 29 of the audit report and recover this amount from the recipient prior to the close-out of the award.

The Office of the Chief Financial Officer continue to investigate the $83 million differences between the Agency's Fund Balance With Treasury Account and Treasury fund balance to identify the root cause and, if appropriate, modify its
business process to mitigate future occurrences.

The Office of the Chief Financial Officer enhance its policies and procedures to ensure the subsidiary and general ledgers are completely reconciled and the causes of the differences are corrected.

The Office of the Chief Financial Officer implement a quality assurance program to validate the quarterly information that missions submit, and ensure that there are no differences between vehicle management information system and the Chief Financial Officer's records.

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.

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.

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

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.

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.

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.

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

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

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).

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).

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.

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.