Recommendation Dashboard

USAID/Bolivia determine the allowability with regard to the unsupported questioned costs of $79,285 and recover from Engendered Health the amount determined to be unallowable.

USAID/Bolivia determine the allowability of $134,309 in unsupported cost sharing contributions and $229,500 in ineligible required cost sharing contributions that were not made as of June 30, 2008 and recover from Engender Health the amount determined to be unallowable

USAID/Bolivia determine the allowability with regard to the 12.5 percent of ineligible questioned salary cost in the amount of $76,343 as well as associated indirect costs totaling $59,072 and recover from Engender Health the amount determined to be unallowable.

USAID/Bolivia determine the allowability of unsupported salary in the amount of $26,400 as this is deemed a questioned cost as well as associated indirect costs of $20,427 and recover from Engender Health the amount determined to be unallowable.

USAID/Bolivia determine the allowability of the 50 percent of temporary office costs deemed an ineligible questioned cost in the amount of $1,397 as well as associated indirect costs totaling $297 and recover from Engender Health the amount determined to be unallowable.

USAID/Bolivia determine the allowability with regard to all consulting expenses above $500 totaling $261,184 for cooperative agreement 511-A-00-06-00210-00 as these are deemed to be ineligible questioned costs as well as the associated indirect costs of $55,684 and recover from Engender Health the amount determined to be unallowable.

USAID/Washington (Global Health) determine the allowability with regard to all consulting expenses above $500 totaling $411,653 for the global agreement GPO-A-00-03-00006-00 as these are deemed ineligible questioned costs and the associated indirect cost rates coming to $87,764 and recover from Engender Health the amount determined to be unallowable.

The agreement officer for the Global Field Support agreement no. GPO-A-00-03-00006-00 determine the allowability with regard to ineligible questioned costs of $4,000, as well as the related estimated indirect costs of $852 and recover from Engender Health the amount determined to be unallowable.

We recommend that the Millennium Challenge Corporation's vice president, Department of Compact Implementation, revise the two indicators-percentage of MCA-Honduras loan portfolio at risk and funds lent from MCA-Honduras to financial institutions-to reflect MCC's and MCA-H's revision of the Farmers Access to Credit activity.

We recommend that the Millennium Challenge Corporation's vice president, Department of Compact Implementation, analyze the Rural Development Project, Farmer Training and Development Activity to explain what contributed to the increased income of beneficiaries and document the analysis.

We recommend that the Millennium Challenge Corporation's vice president, Department of Compact Implementation, develop a strategy to resolve budget shortfalls when they occur.

We recommend that the Millennium Challenge Corporation's vice president, Department of Compact Implementation, clarify MCC's expectations on roles and responsibilities of the MCA Monitoring and Evaluation function, specifically on the use of monitoring as a management tool.

We recommend that the Millennium Challenge Corporation's vice president, Department of Compact Implementation, issue guidance by December 31, 2008 on reporting requirements for performance deviations from the targets established in its Monitoring and Evaluation Plans.

USAID/Mozambique issue and implement guidance to its implementing partners prohibiting the use or distribution of expired PEPFAR commodities and requiring that expired commodities be returned to the provincial and central warehouses for disposal.

USAID/Mozambique, in collaboration with the Supply Chain Management System and the Ministry of Health's Center for Medicines and Medical Supplies, incorporate measures to improve commodity storage conditions into project work plans.

USAID/Mozambique, in cooperation with the Supply Chain Management System, develop and implement a monitoring and evaluation plan for PEPFAR commodity storage to ensure that commodities are stored in accordance with John Snow International/Deliver Guidelines for Proper Storage of Health Commodities.

USAID/Mozambique, in collaboration with the Supply Chain Management System, provide a Portuguese translation of the John Snow International/Deliver Guidelines for Proper Storage of Health Commodities and distribute the guidelines to all warehouses storing PEPFAR commodities as a reference for warehouse personnel and develop an action plan with milestones to conduct inventory management training as part of ongoing and regular site visits.

USAID/Mozambique develop action plans to conduct regular site visits to health facilities and storage warehouses that use and store PEPFAR commodities.

USAID/Mozambique collaborate with Mozambique's Ministry of Health to develop procedures to provide USAID/Mozambique with improved access to Ministry of Health project sites.

USAID/Mozambique develop specific procedures to validate reported data from service providers in conjunction with site visits.

USAID/Mozambique develop procedures and implement a plan to verify partner compliance with USAID's branding requirements.

USAID/Dominican Republic, under its new anticorruption strategy, assign responsibility for meeting program performance targets to specific entities or partners where appropriate and obtain their concurrence that the performance targets are achievable within the strategy period.

USAID/Dominican Republic follow up to ensure that the corruption case tracking system has been put into use.

USAID/Dominican Republic, in its new strategy, reach agreement with partners on procedures for systematically evaluating the effectiveness of training provided.

USAID/Dominican Republic exercise its influence with the Government of the Dominican Republic to ensure that the pilot institutions implement the recommended anticorruption measures that were developed through the pilot projects.

USAID/Dominican Republic revise the performance management plan to correct the reporting issues discussed in this report.

USAID/Dominican Republic report on its performance management plan performance indicators in its next operating plan results report.

USAID/Dominican Republic implement controls to provide reasonable assurance that complete and accurate information is reported in the performance management plan and operating plan results report. This should include assigning responsibility for verifying reported information and providing feedback to partners on progress reports to specific staff members.

USAID/Afghanistan determine the key indicators to measure and report results and revise the indicators at the implementer level, the mission level, or both, to more accurately link the activity data to the mission's planned results.

USAID/Afghanistan intervene with the Ministry of Education and Ministry of Higher Education to reach an agreement on appropriate collaborative actions to further the Higher Education Project.

USAID/Afghanistan collaborate with the Academy for Educational Development and applicable Afghanistan universities to develop an exit strategy so that key services of professional development centers will continue after project completion.

USAID/Afghanistan implement appropriate procedures to strengthen (1) project monitoring, (2) review and approval of project documents, and (3) maintenance of the cognizant technical officer project file for the Higher Education Project.

USAID/Pakistan's contracting office identify and document critical contracting processes, and provide training to mission personnel responsible for these processes.

USAID/Pakistan perform a contractor evaluation of Camp Dresser and Mckee International Inc., in accordance with Agency procedures.

USAID/Pakistan modify Mission Order 203.1 to specify that cognizant technical officers are responsible for approving implementing partner and contractor performance management plans.

USAID/Pakistan perform a data quality assessment for the mission's earthquake reconstruction activities by March 31, 2009.

USAID/Iraq include outcome indicators in the National Capacity Development Program's performance management plan that measure improvement in the Iraqi ministries ability to deliver core services.

USAID/Iraq direct the National Capacity Development Program's contractor to work with the Ministry of Oil to draft a capacity development plan.

USAID/Iraq implement a plan to increase the response rate for surveys so as to provide valid results in measuring outcome measures.

USAID/Iraq add an output indicator to the Program's performance management plan to measure the number of graduate level scholarships utilized abroad.

USAID/Nicaragua, in conjunction with its partners, develop a plan for testing the impact of the active teaching and learning model and the new curriculum. As part of this plan, the possibility of conducting randomized trials should be considered.

USAID/Nicaragua, in conjunction with its partners, develop a strategy to build on PRONICASS' successes and widen reform efforts in the Ministry of Education.

USAID/Nicaragua reach an agreement with the Ministry of Education and its partners to (a) provide sufficient materials to implement the active teaching and learning model and (b) provide instructions to mentor schools for distributing the materials.

USAID/Nicaragua update its performance management plan to include performance targets and actual results for the education program's current performance indicators and delete any performance indicators that are no longer considered relevant.

USAID/Nicaragua include reporting on its performance management plan indicators in the next operating plan results report.

USAID/Nicaragua, in conjunction with its partners, develop and implement a system to reasonably ensure that reported information is accurate.

We recommned that MCC Management perform detailed quality control Reviews to ensure compliance with accounting standards and reporting guidance

We recommend that MCC Management review and revise written policies and procedures regarding the preparation of the financial statements and related footnote disclosures to ensure that all financial statement line items are reported accurately and properly supported, and that any adjustments are reviewed and approved before recording in the GL by NBC. Document the above processes to ensure that an audit trail is available for all line items and amounts reported.

We recommend MCC Mangement effectively coordinate with its service providers (USAID and NBC) to ensure timely and accurate receipt of final trial balance information sufficient to prepare complete financial statements in accordance with OMB Circular A-136.

We recommend that the Millennium Challenge Corporation's management review and revise its process for requesting, authorizing, and certifying its personnel actions to ensure all actions are properly authorized, documented, and retained prior to the action being processed into the personnel database.

We recommend that the Millennium Challenge Corporation management develop and adhere to all policies and procedures related to quarterly and yearend reporting to ensure that all appropriate transactions are reviewed and a determination is made as to the amounts to accrue for the current period; and the accrual amount is properly prepared, clearly documented, and supported and that it is reviewed by both the service provider, NBC, and MCC for completeness and accuracy prior to and subsequently after posting to the GL.

We recommend that the MCC Management ensure that procedures for reviewing accruals and adjustments recorded by NBC are effectively performed to ensure each is valid and has been properly recorded.

We recommend that the MCC Management require documentation to support the entry of a JV to avoid duplication of the transactions. In addition, use of a consistent naming convention when entering JVs should be required to avoid duplication.

We recommend that the MCC Management ensure that PP&E reconciliations are effectively performed each quarter and that amortization schedules are accurate and complete.

USAID/Pakistan determine the allowability of $6,548 in questioned costs (ineligible) identified in the fund accountability statement on page 29, and further detailed in Findings 1-4 on pages 50-53 of the audit report ($1,743), and the project costs not covered by the audit as discussed on page 2 of this memorandum ($4,805), and recover any amount that is unallowable.

USAID/Pakistan for the Small Grants and Ambassador's Fund Program (SGAFP), establish the total amount of USAID funds that were misappropriated and reimbursed by USAID (ineligible) as discussed on page 2 of this memorandum and further detailed in the management letter (Observation 5 on pages 58-59 of the audit report), determine allowability, and recover any amount that is unallowable.