Recommendation Dashboard

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).

USAID's Office of Acquisition and Assistance, Cost, Audit and Support determine the allowability of $86,648 in unsupported direct questioned costs and collect any
disallowed amounts from Planning and Learning Technologies, Inc. (see pages 2, 10 and 11 of the report).

USAID's Office of Acquisition and Assistance, Cost, Audit and Support ensure that Planning and Learning Technologies, Inc. has implemented the auditor's recommendation for Finding #1 (see pages 10 and 11 of the report).

USAID/Zimbabwe determine the allowability of the $7,325 in ineligible questioned costs identified on pages 6, 11, and 16 of Grant Thornton's audit report and recover from the Mavambo Orphan Care the amounts determined to be unallowable.

USAID/Zimbabwe verify that Mavambo Orphan Care corrects the two instances of material noncompliance detailed on pages 16 to 17 of Grant Thornton's audit report.

USAID/Rwanda determine the allowability of the $2,856 in ineligible questioned costs identified on pages 8 and 12 (unremitted interest) of RUMA's audit report and recover from the Francois-Xavier Bagnoud Rwanda the amounts determined to be unallowable.

USAID/Rwanda verify that Francois-Xavier Bagnoud Rwanda corrects the one significant deficiency in internal control detailed on pages 27 to 28 of RUMA's audit report.

USAID/Rwanda verify that Francois-Xavier Bagnoud Rwanda corrects the two instances of material noncompliance detailed on pages 26 to 28 of RUMA's audit report.

USAID/Rwanda verify that Francois-Xavier Bagnoud Rwanda provide Global Communities with a copy of the finding raised in RUMA's audit report for their review to determine the allowability of $120 in ineligible questioned costs identified on page 8 and recover the amounts determined to be unallowable and take any appropriate action regarding the one instance of material noncompliance related to the subagreement ISVP-PC-A6-02, Twiyubake Program, as detailed on page 26 of the report.