Recommendation Dashboard

USAID/Southern Africa conduct training sessions for implementing partners and subgrantee staff on documenting HIV/AIDS interventions, maintaining records to support reported results, and meeting data quality requirements.

USAID/Southern Africa work with the Swaziland office of the President's Emergency Plan for AIDS Relief to gather data on all salaries supported by USAID in Swaziland in order to develop and implement a plan for the absorption by Swaziland of the supported workers.

USAID/Southern Africa develop and implement a gender strategy to address systematically the gender-related goals in the President's Emergency Plan for AIDS Relief through the mission's HIV/AIDS programming in Swaziland.

USAID/Morocco develop a plan to address the concerns with the task order and revise the task order accordingly.

USAID/Morocco work with DAI/Nathan Group to develop a mutually agreed-upon schedule of activities to be completed for the remainder of the project and revise the work plan accordingly.

USAID/Morocco work with DAI/Nathan Group to establish a plan to ensure that relevant, effective, and high-quality training sessions are provided to beneficiaries.

USAID/Morocco work with DAI/Nathan Group to establish and implement a plan with concrete actions and deadlines to include women and youth in project activities as intended in the Morocco Economic Competitiveness Project, or remove this focus from the task order.

USAID/Morocco work with DAI/Nathan Group to develop and implement a plan to improve cooperation in a way that more closely reflects the intent of the project.

USAID/Morocco approve DAI/Nathan Group's work plans and quarterly reports, and document site visits using the standard reporting template.

USAID/Morocco establish a plan to formally
communicate activity approvals or disapprovals to DAI/Nathan Group in writing, and if applicable, explain reasons for disapproving activities.

USAID/Morocco require DAI/Nathan Group to formally document problems and challenges in its monthly and quarterly reports.

USAID/Morocco require DAI/Nathan Group to develop a plan to involve regional coordinators in and inform them of all activities in the regions.

USAID/Morocco develop and approve indicators and revise targets in its performance management plan.

USAID/Morocco, in conjunction with DAI/Nathan Group, establish an approved set of indicators and update targets in the Morocco Economic Competitiveness Project's performance management plan and verify that it aligns with USAID's performance management plan.

USAID/Morocco reperform and document data quality assessments for economic growth indicators.

USAID/Philippines require the implementer for the Growth with Equity in Mindanao Program to assess the Ladia-Raguisi-Pinaring Road, coordinate the appropriate repairs and maintenance needed, and explore options to protect the road from further destructive usage.

USAID/Philippines develop a plan of action outlining the measures the mission intends to take to ensure that quality standards are maintained on the remaining Barangay-Level Infrastructure Projects to be completed under the mission's Growth with Equity in Mindanao Program.

USAID/Philippines require the implementer for the Growth with Equity in Mindanao Program to make and document appropriate adjustments to its performance results data to ensure that the postharvest facilities provided under the program to former combatants are credited toward the target for this activity only, to avoid double counting.

USAID/Philippines require the implementer for the Growth with Equity in Mindanao Program to develop and implement a plan of action for the program's Sustainable Aquaculture and Fisheries Effort to provide a sustainable, long-term solution that addresses the existing supply problem of fish hatcheries not being able to produce sufficient quantities of fingerlings to satisfy the demand generated by program-assisted aquaculture cooperatives.

USAID/Democratic Republic of Congo require PATH to modify all agreements with local partners to specify the amount of funding and performance expectations.

USAID/Democratic Republic of Congo require PATH to resolve the issue of nonpayment of salaries and other operating expenses to local partners
for services rendered and provide the mission with documentation supporting the resolution of this issue.

USAID/Democratic Republic of Congo develop and implement a plan to provide greater financial oversight of PATH's project activities and require
PATH to do the same.

USAID/Democratic Republic of Congo revise the operational plan and targets to reflect setbacks caused by procurement problems.

USAID/Democratic Republic of Congo require PATH to submit for approval a revised budget that covers procurement of commodities and aligns with the revised operational plan and targets.

USAID/Democratic Republic of Congo establish and implement a monitoring plan that includes frequent site visits.

USAID/Democratic Republic of Congo require Population Services International to develop and
implement a plan (including a contingency plan) to ensure that orders for health program commodities are placed, monitored, and received
on time.

USAID/Democratic Republic of Congo require Population Services International to revise the work plan, adjusting the targets and the budget to reflect the late start and the current circumstances.

USAID/Pakistan discontinue the tube well program
under the Energy Efficiency and Capacity Program at the end of the contract period unless the mission develops an action plan to reach program goals.

USAID/Pakistan modify the Energy Efficiency and
Capacity Program contract to reflect changes in the statement of work.

USAID/Rwanda determine and document, in writing, its specific objectives for branding and marking within Rwanda's President's Malaria Initiative portfolio and update the current branding and marking plans if they do not currently achieve those objectives.

USAID/Iraq require International Relief and Development to program the remaining projects to target community-identified needs and report quarterly on its progress.

USAID/Iraq require International Relief and Development to include in its periodic performance reports a breakdown of the number of projects by type, including supply-type, and

USAID/Iraq require International Relief and Development to include in its periodic performance reports a breakdown of the number of projects by neighborhood, explaining high concentrations on either measure.

USAID/Iraq issue guidelines limiting the percentage of supply-type projects that International Relief and Development can implement.

USAID/Iraq require International Relief and Development to include in its periodic performance reports a list of cancelled projects and a list of revised community action plans.

USAID/Iraq provide guidance to International Relief and Development on how to calculate the number of direct beneficiaries and

USAID/Iraq establish written procedures for reviewing and assessing reported results for direct beneficiaries.

USAID/Iraq's Office of Acquisition and Assistance determine the allowability of and collect, as appropriate, $25,560 in questioned, ineligible costs noted in this finding and detailed in Appendix V.

USAID/Iraq require International Relief and Development to resolve the safety and quality problems noted in this finding and report its corrective actions to the mission in writing.

USAID/Iraq, in conjunction with International Relief and Development, update and approve, in writing, a performance management plan that incorporates Automatead Directives System requirements and includes indicators that measure discrete aspects of performance.

USAID/Iraq require International Relief and Development to submit work plans and progress reports that conform to indicators in the updated, approved performance management plan and the cooperative agreement, as applicable.

USAID/Iraq clarify requirements for calculating cost-sharing contributions for the period of performance covered by Modification 11 to the cooperative agreement.

We recommend that MCC's Administration and Finance (A& F) Division:
Develop and document a financial reporting process that reduces the likelihood of errors, inconsistencies, and inaccuracies and results in efficiencies and effectiveness, consistency, and accuracy of financial data.

Enhance the quality control process to detect errors or improper closeout of accounts through additional check totals, training and involvement of additional A&F staff members.

Develop an appropriate MCC data store of MCA expense information as required by TR-12.

In the interim, perform similar data validation employed at year end for each quarter going forward.

Prepare a MCC developed estimate for accrued expenses based upon statistical modeling or an alternative that is based on MCC obtained data.

Record advances in accordance with generally accepted accounting principles.

Develop and implement a periodic reconciliation process for advances.

Develop and implement a quarterly certification for advance transactions processed by the MCAs as part of the quarterly data call submission.

Modify MCA audit requirements to include testing and reporting of advances transactions.

We recommend that MCC's Administration & Finance Division and Department of Compact Operations: Collaborate with the OIG and provide the MCA auditors with a document discussing the issues/errors that have led to delays in processing and clearing audit plans and audit reports in a timely manner.

Provide comprehensive guidance to MCAs regarding the procurement of firms to perform the Fund Accountability Statement audits with a focus on timeliness and completeness of the audit deliverables and potential penalties.

Continue to collaborate with the OIG to improve communications regarding audit status and solutions to moving individual audits to completion on a timely basis

Reiterate the program requirements that Quarterly Disbursement Requests are to be accurate and complete and submitted within the required timelines and provide them with information about issues/things that cause delays.

Review the current guidelines for submission of Compact Closure Plans to determine if the timeline is reasonable and realistic. In addition, the Department of Compact Operations should work closely with MCAs to develop and compile a compact closure plan and resolve any outstanding items in advance of compact closure.

Continue to follow USAID's progress toward elimination of cash balance differences between USAID and Treasury and timely clearing suspense account items in order to monitor MCC's risk of potential misstatements.

The Chief Financial Officer accelerate the implementation of the Web-based CART, perform complete and timely fund balance reconciliations in accordance with the procedures established by the U.S. Department of the Treasury, and maintain documentation to adequately support all reconciliations performed.

The Office of the Chief Financial Officer develop and implement a plan to complete its reconciliation of loan balances in the Phoenix accounting system with the balances maintained in the PNC Enterprise Loan System and

The Office of the Chief Financial Officer ensure that all Enterprise Loan System transactions transmitted to Phoenix via the interface are properly accounted for and recorded in Phoenix.

The Chief Financial Officer coordinate with the Office of Acquisition and Assistance and with Bureau Assistant Administrators to initiate targeted reviews of non-GLAAS obligations and batch obligations for automatic deobligatioan for small-dollar obligation balances, travel, operating-expense funded obligations, and program-funded obligations that are older than 5 years;

The Chief Financial Officer coordinate with the Office of Acquisition and Assistance and with Bureau Assistant Administrators to utilize services of independent public accounting firms to expedite the close out audit process, and

The Chief Financial Officer coordinate with the Office of Acquisition and Assistance and with Bureau Assistant Administrators to ensure that all obligation officials include period of performance dates for all procurement-type awards.

The Office of the Chief Financial Officer revise its policy and procedures to ensure that the Financial Management Division reconciles property, plant, and equipment records with those of the Overseas Management Division, the Office of Foreign Disaster Assistance, and the Office of the Chief Information Officer, and researches and resolves discrepancies in a timely manner and

The Office of the Chief Financial Officer revise its policy and procedures to ensure that the Financial Management Division coordinates with the Overseas Management Division to obtain quarterly disposal reports when performing the mission data call and data validation.

The Chief Financial Officer develop and implement procedures to ensure that the correct posting model is used when writing off accounts receivable.

The Office of the Chief Financial Officer develop and implement procedures to liquidate all outstanding advances in a timely manner.

USADF management allocate the resources and appropriate skills needed throughout the USADF to meet financial recording and reporting responssiblities.

USADF management provide on-going training to USADF employees on federal accounting and reporting requirements, to complement the services of the accounting service provider.