Recommendation Dashboard

USAID/Lebanon develop and implement a plan to communicate results of recommendations from audits, assessments, and reviews to its implementers in a timely manner.

USAID/Lebanon develop and implement procedures with the agreement officer's technical representative at the beginning of each program activity to establish methodologies and sampling
techniques to conduct appropriate data verification of information provided by the implementing partners in accordance with the terms and conditions of the program activity.

USAID/Lebanon create a centralized program filing system that includes the first or original agreement, subsequent agreements and modifications, and other identified agreement documents necessary for management review.

USAID/Lebanon's agreement officer's technical representatives, in conjunction with the agreement officer, develop and implement a written plan to ensure that agreements are modified to include relevant provisions, such as the intellectual property rights clause, as
appropriate over the life of the award.

USAID/Lebanon develop and implement a plan to document the review of program activities and communicate potential sustainability or vulnerability problems to the agreement officer
expeditiously.

USAID/Lebanon document procedures to develop, maintain, and communicate explicit system requirements, protocols, and procedures to maintain information technology in an appropriate
activity approval document and in the subsequent solicitations and awards.

USAID/Lebanon, in coordination with the agreement officer, develop and implement a plan that requires capitalization of programs with information technology components during the asset's development phase.

USAID/Lebanon conduct an audit of locally incurred cost for software programs developed under the Assistance to Sustain Local Democratic Practices in Lebanon program to determine finite
values for the programs.

USAID/Lebanon develop a schedule for the implementer to submit to the mission a complete list of USAID-funded equipment with a program description and assigned values.

USAID/Lebanon develop and implement a procedure to perform end-use checks as part of its routine site visits and retain documentation of the equipment reviewed.

USAID/Iraq require its implementing partners to establish procedures to monitor the reporting of security incidents to ensure that such incidents are properly reported in accordance with Embassy and USAID guidance and verify that each implementing partner has completed this corrective action.

USAID/Iraq provide training for the implementing partners to coordinate and reinforce roles and responsibilities and to address control weaknesses in security incident reporting requirements.

USAID/Iraq require its implementing partners to establish and maintain records of reported serious security incidents and verify that each implementing partner has completed this corrective action.

USAID/Iraq develop and provide training for its agreement/contracting officer's technical representatives for their roles in receiving, reviewing, and forwarding serious security incident reports to the designated USAID/Iraq mailbox and other required security incident responsibilities.

USAID/Iraq request Embassy Baghdad to issue instructions for private security contractors and their personnel in accordance with Interim Final Rule 32 CFR 159.4(c).

USAID/Iraq clarify in writing the relevant sections of the Local Compensation Plan for the Bangkok payroll office to understand the types of allowances to be included in the computation of unused annual leave.

USAID/Iraq establish written procedures to obtain the computation package of severance and retirement payments from the Bangkok payroll office for verification prior to payment processing.

USAID/Iraq determine the amount of underpayments in unused leave and severance pay to Foreign Service National employees, and pay the individuals any amounts due.

USAID/Iraq remind staff of its overtime policy and the procedures for recording overtime in time and attendance sheets.

USAID/Iraq establish procedures to require the financial management office to review time sheets for overtime hours recorded and resolve discrepancies before entering the time into the electronic time and attendance system.

USAID/Iraq clarify in writing the different overtime rates and the standard workweek in Iraq, as stated in the Local Compensation Plan, for the Bangkok payroll office.

USAID/Iraq recompute the amounts of underpayments made to employees and any amounts due, and prepare bills of collection to recover overpayments due from employees.

USAID/Iraq reinforce to all staff the mission's overtime approval processes.

Modify the Payment Request Form (PRF) to specifically identify requests for advance payments to vendors.

Provide training to Fiscal Agents and other in-country personnel to explain how to properly record each line of the PRF based on supporting documents and how MCC financial statements are affected by MCA activities and transactions.

Establish a comprehensive methodology and/or standard process for obtaining, recording, and reporting yearend accruals which covers all MCAs and funds and include invoiced and rendered services which have not been recorded in the yearend trial balance.

Establish consistent communication with NBC and the MCAs for understanding the process and methodology developed.

Perform quality control procedures over amounts obtained and recorded. Review the amounts posted for reasonableness, accuracy, and completeness.

We recommend that the MCC Department of Compact Operations and Division of Finance: Performance of Timely and Complete MCA Audits Recommendation No. 6: Implement a process for coordinating with MCAs, audit firms, and the OIG to ensure all parties are adequately informed of the progress of all audits to ensure that MCA audits are completed in accordance with the compact.

We recommend that the MCC Department of Compact Operations and Division of Finance: Establish and implement a process to ensure that MCAs prepare and make available for audit the status of advances to contractors, retention balances and data necessary for MCC to properly report its accruals.

We recommend that MCC Management and Department of Compact Operations: Establish and implement a process to ensure that all personnel responsible for QFRs to guide them to submit accurately prepared and properly approved QFRs and Disbursement Requests in a timely manner.

We recommend that MCC Management and Department of Compact Operations:
Establish and implement a process to ensure that funds are periodically reviewed to determine if MCAs should submit final QFRs to record deobligations for funds no longer needed.

We recommend that MCC Department of Compact Operations coordinate with appropriate management levels to implement a formal process for administering 609(g) funds in all countries not managed by either MCC or an MCA.

We recommend that MCC Department of Compact Operations, in coordination with the Division of Finance monitor on a quarterly basis the cumulative obligation and disbursements of all countries that have received 609(g) funds and communicate with the MCAs to determine if there is still an immediate need to maintain excess 609(g) funds that have not been disbursed. The input from MCC Department of Compact Operations must be documented. Deobligate 609(g) funds that are no longer considered an immediate need to the MCA/Partnering Country.

We recommend that MCC Department of Compact Operations strengthen its CPS Signature Card process to include a MCC authorizing signature, effective and termination dates, to include an annual or other periodic review process between MCC, its financial service provider, and the MCAs to ensure that signature cards are kept on file for only active users of its CPS payment requesting system.

We recommend that the MCC management and Department of Compact Operations:
Develop policies and procedures for Program Closure of Compacts that have been suspended or terminated to ensure that programs, activities, and assets are properly accounted for, and final disposition is reported to MCC.

We recommend that the MCC management and Department of Compact Operations: Establish guidelines for Fiscal Accountability Directors, Fiscal Agents, as well as personnel in the Division of Finance and MCC's financial services provider to make them fully aware of any restrictions to process payments made during a program or compact close-out period.

We recommend that the MCC Division of Finance continue to follow USAID's progress toward elimination of cash balance differences between USAID and Treasury and timely clearing of suspense account items in order to monitor MCC's risk of potential misstatements.

Strengthen its quality reviews over financial statements to validate that information presented is accurate, complete, and complies with accounting standards and reporting guidance.

Establish quality control procedures to document during the review process any discrepancies, errors, and other anomalies that have occurred to provide an audit trail of issues that may require on-top adjustments.

The Chief Financial Officer: (a) provide changes in its crosswalk to the Department of Health and Human Services in a timely manner to ensure that the Department of Health and Human Services charges all third-party transactions to appropriate appropriations; and (b) research and resolve all suspense items within the time stipulated by Treasury.

The Chief Financial Officer: (a) intensify efforts to reconcile loan balances with Midland's ELS, (b) ensure that all transactions transmitted to Phoenix via the interface are properly posted to Phoenix, and (c) complete debt restructuring reconciliations within 90 days after Midland records debt restructurings in ELS.

The Chief Financial Officer develop and implement procedures to ensure that: (a) adequate supporting documentation is maintained for all purchases, transfers, and dispositions of property, plant, and equipment; (b) communication between USAID's Overseas Management Division and Financial Management Division is maintained to ensure that all the equipment are reconciled annually; and (c) disposed property and equipment are removed from its financial records in a timely manner.

USAID/Egypt amend the Leaders for Education and Development Scholarship Initiative Program cooperative agreement to require mission approval of annual work plans that establish program activities and target dates related to program objectives.

USAID/Egypt document its review of the monitoring and evaluation plan for the Leaders for Education and Development Scholarship Initiative Program to ensure that performance indicators used to measure program results are defined and documented.

USAID/Egypt develop a monitoring process to periodically review the American University in Cairo's data for completeness, accuracy, and consistency.

USAID/Egypt document its review of the cooperative agreement for the Leaders for Education and Development Scholarship Initiative Program to ensure that mission and implementer activities are identified and understood by all parties and are reflected in other implementing documents such as the work and monitoring plans.

USAID/Egypt develop and implement a monitoring plan to track and assess the leadership and development activities of graduates of the Leaders for Education and Development Scholarship Initiative Program to document program impact.

USAID/Uganda, in conjunction with the Office of Food for Peace in Washington, DC, create a document that formally outlines the responsibilities and authorities of the USAID/Uganda Food for Peace project managers.

USAID/Uganda establish written procedures to ensure that site visits provide for data quality testing and adequate documentation of the test results and provide training to mission staff on those procedures.

USAID/Uganda correct the problems identified in the August 2009 data quality assessment of its P.L. 480 Title II program.

USAID/Uganda conduct a followup data quality assessment of its P.L. 480 Title II program.

USAID/Uganda conduct training on data quality assessment for the implementing partner and subpartner to define how data should be collected for its P.L. 480 Title II program.

USAID/Uganda, in conjunction with its cooperating sponsors, develop and implement a plan of action with a timetable to (a) include commodities and warehouse inspections during site visits to the warehouses and distribution centers, and correct the weaknesses noted; (b) ensure that distribution centers warehouse staffs are aware of the USAID Office of Food for Peace storage guidelines; and (c) ensure that commodities are regularly inspected, and fumigated when signs of infestation are found.

USAID/Uganda require its cooperating sponsors to develop policies and procedures to inspect commodities and warehouses during site visits and to ensure that internal transportation, storage, and handling are adequate by local commercial standards.

USAID/Uganda direct the cooperating sponsor to develop a list of documents to be retained at the distribution site and require that this documentation be verified during postdistribution monitoring visits.

USAID/Uganda document and verify that its cooperating sponsors (a) have developed a complete beneficiary database and are using it to print lists of eligible beneficiaries prior to each distribution, (b) review the eligibility of each beneficiary monthly, and (c) have developed and implemented written procedures for food distribution.

USAID/Uganda revise agreements with cooperating sponsors in order to provide precise definitions of the targeted population and the criteria to follow in order to be part of the food aid program-specifically, to identify the allowable time for malnourished children and pregnant and lactating women to be in the food program.

USAID Office of Food for Peace revise its branding strategy for the P.L. 480 Title II nonemergency food aid program in Uganda to focus more on direct communication with project beneficiaries.

USAID/Afghanistan develop and implement suitable policies, procedures, and practices so that ministerial assessments will provide reasonable assurance of identifying significant vulnerabilities that could result in waste or misuse of U.S. Government funds.

USAID/Afghanistan make appropriate modifications to the scopes of work for future ministerial assessments as outlined in this report.

USAID/Afghanistan rely on joint donor assessments of host government ministries to the degree that they meet USAID's needs. If additional assessments are needed to meet USAID's needs, the work should build on but not duplicate work already performed, to the extent possible.

USAID/Afghanistan continue to withhold incremental funding until all required documents-Year 2 budget, Year 2 work plan, and performance management plan-are submitted by the American University of Afghanistan and approved by the mission.

USAID/Afghanistan work with the American University of Afghanistan to establish budgeting procedures for timely submission of budgets, to include approval of how USAID funding will be used
before the budget is submitted to the American University of Afghanistan's board of trustees, and to require that the budget provide direct linkages to the annual work plan.

USAID/Afghanistan work with the American University of Afghanistan to establish procedures for timely submission of the annually revised work plan and performance management plan.

USAID/Afghanistan decide how excess funds of $6.4 million from Year 1 and Year 2 are to be used, either within the agreement or for other mission programs.

USAID/Afghanistan require the American University of Afghanistan to obtain mission consent to subcontract before entering into the follow-on security contract or any other subcontract with
mission funds, until such time as the budget is submitted and approved by the mission.

USAID/Afghanistan prepare a sustainability plan-so that by the end of the agreement the American University of Afghanistan will no longer be dependent on mission funds-and incorporate this plan into the agreement, work plan, budget, and performance management plan.

USAID/Afghanistan work with the American University of Afghanistan to develop a construction implementation plan for its new campus and update the agreement, budget, and work plan in accordance with the plan.

USAID/Afghanistan develop an implementation plan with American University of Afghanistan to complete the 4-year curriculum for the three undergraduate degrees offered (bachelor of science in information technology and computer science, bachelor of business administration, and bachelor of arts in general studies) by spring 2011 and incorporate this implementation plan into the annual work plan, budget, and performance management plan.

USAID/Afghanistan require the American University of Afghanistan to develop a business plan for the
Professional Development Institute program and incorporate this plan into the American University of Afghanistan's annual budget, work plan, and performance management plan.

USAID/Afghanistan revise the list of key personnel to be approved by the agreement officer's technical representative in the cooperative agreement to include the position of business manager for the Professional Development Institute.

USAID/Afghanistan develop an implementation plan with the American University of Afghanistan for the Professional Development Institute to require quality standards that address issues such as attendance requirements. This implementation plan should be reflected in the annual work plan, budget, and performance management plan.

USAID/Afghanistan require that the action plan developed by the American University of Afghanistan to increase the proportion of women enrolled at the university be incorporated into its annual work plan, budget, and performance management plan.

USAID/Afghanistan develop an implementation plan with the American University of Afghanistan for the Foundation Studies Program to include completion of the curriculum by fall 2010, and development of quality standards to assess program graduates' ability to succeed in the undergraduate program. This implementation plan should be reflected in the annual work plan, budget, and performance management plan.

USAID/Afghanistan's Office of Acquisition and Assistance perform the semiannual review of the American University of Afghanistan's procurement system as required by the agreement until such time as it certifies their system.

USAID/Afghanistan review all construction procurement files before approving the subcontracts and verify that adequate competition existed during the bidding process.

USAID/Afghanistan evaluate the American University of Afghanistan's May 2010 revised branding and marking plan and make a determination as to the acceptability of the plan.

USAID/Afghanistan work with the American University of Afghanistan to establish procedures for the submission of the required environmental mitigation and monitoring plans for new construction.

USAID/Afghanistan obtain a written legal decision from its Regional Legal Advisor on how to proceed for completed and in-process projects in which environmental procedures were not followed.

USAID/Haiti require Fondation Sogebank to submit an updated implementation plan and performance indicator targets to reflect what is possible during the remainder of the Haitian Diaspora Marketplace Program.

USAID/Haiti work with Fondation Sogebank to develop a strategy that will target and provide technical assistance to bidders that are able to submit concept papers of the desired quality.

USAID/Haiti and Fondation Sogebank review the approval process under the Haitian Diaspora Marketplace Program to determine whether the process can be streamlined and accelerated.

USAID/Haiti and Fondation Sogebank reevaluate and revise the key components of the Haitian Diaspora Marketplace Program to address and correct the delays in approving grant proposals.

USAID/Haiti work with Fondation Sogebank to reestablish a project steering committee and outline the specific responsibilities that the committee will carry out for the remainder of the Haitian Diaspora Marketplace Program.

USAID/Haiti obtain and approve Fondation Sogebank's final communications plan, performance management plan, and operations manual containing policies and procedures for the Haitian Diaspora Marketplace Program.

USAID/Haiti require Fondation Sogebank to establish and use a dedicated bank account for all Haitian Diaspora Marketplace Program activity.

USAID/Haiti verify that Fondation Sogebank reimbursed, in full, the additional accounts that were used to pay Haitian Diaspora Marketplace Program expenses, and direct Fondation Sogebank to request future advances of program funds in a timely manner.

USAID/Haiti request an updated staffing strategy for the Haitian Diaspora Marketplace Program that will provide timely and adequate coverage for the management of the grants program.

USAID/Haiti assist Fondation Sogebank with the development of performance indicators that will measure the progress and impact of the program's activities.

USAID/Haiti conduct data quality assessments on all indicators selected for inclusion in the program's performance management plan.

USAID/Haiti enforce Fondation Sogebank's compliance with the requirement to submit semiannual progress reports to the mission's agreement officer's technical representative.

USAID/Haiti require Haitian Diaspora Marketplace Program employees to submit activity reports on time to comply with their employment contracts.

USAID/Haiti make a management decision regarding the $48,715 in unsupported salary charges for Haitian Diaspora Marketplace Program employees, and recover the amount determined to be unallowable.

USAID/Haiti help Fondation Sogebank develop and incorporate budgeting processes and procedures in its operations manual that require a budget comparison before procurement.