Recommendation Dashboard

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.

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.

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.

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.

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.

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

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

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

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.

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.

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.

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.

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.

USAID/El Salvador make a management decision regarding the ineligible questioned costs related to the overvalued indirect cost expenses of $77,081 identified on pages 22 and 34 of the audit report and recover from the recipient any amounts determined to be unallowable.

USAID/El Salvador ensure that the recipient corrects the prior year internal control deficiency identified on page 13 of the audit report.

USAID/El Salvador confirm that an audit of the funds provided under Sub-Agreement No. PIF-001-Crisalida under Cooperative Agreement No. AID-519-A-12-00003 has been completed as required.

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.

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.

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.

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).

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

USAID/Paraguay determine the allowability of $12,464 in ineligible questioned costs identified on page 8 of the audit report and recover from the recipient any amounts determined to be unallowable.

USAID/Paraguay determine the allowability of $20,072 in ineligible questioned costs identified on page 27 of the audit report and recover from the recipient any amounts determined to be unallowable.

USAID's Office of Acquisition and Assistance, Cost Audit and Support, determine the allowabiltiy of $38,655 in ineligible direct questioned costs and collect as
appropriate any disallowed amounts from National Democratic Institute for International Affairs (see page 36 of the report).

USAID's Office of Acquisition and Assistance, Cost Audit and Support, ensure that National Democratic Institute for International Affairs has implemented the auditor's recommendation for Findings 2016-001 (see page 36 of the report).

USAID's Office of Acquisition and Assistance, Cost, Audit and Support determine the allowability of $3,169,020 in unsupported direct questioned costs and collect any disallowed amounts from AMEX International, Inc. (see pages 2, and 11 through 15 of the report).

USAID's Office of Acquisition and Assistance, Cost, Audit and Support ensure that AMEX International, Inc. has implemented the auditor's recommendations for
Findings #1 and# 2 (see pages 11through15 of the report).