Recommendation Dashboard

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.

USAID's Chief Financial Officer implement a process in accordance with the Supplement to Treasury Financial Manual Volume 1, Part 2-5100, section V (A), Periodic Review and Evaluation, to perform and document monthly reconciliation of its Fund Balance with Treasury account with the U.S. Teasury and to identify, track, and resolve all differences in a timely manner.

USAID's Office of the Chief Financial Officer implement procedures to reconcile loans receivable balances in Phoenix with the loans receivable balances in Midland's Enterprise Loan System and to investigate and resolve differences in a timely manner.

USAID's Chief Financial Officer develop and implement procedures to ensure that cognizant technical officers review and validate the quarterly accounts payable and accrued expenses amounts generated by the Accrual Reporting System before that information is recorded in the general ledger.

USAID's Chief Financial Officer develop and implement an overall plan to identify and correct the errors in the posting models and to maintain, update, and test posting models on a periodic basis.

USAID/Democratic Republic of Congo prepare and implement procedures for cognizant technical officers in its Democracy and Governance Office to periodically verify results reported by partners through spot checks of the reported results and maintain supporting documentation for the results achieved for operational plan indicators.

USAID/Democratic Republic of Congo update the democracy and governance performance management plan in accordance with the new post-transition strategy and develop specific procedures to assign responsibility for regularly updating the document.

In coordination with the Regional Acquisition and Assistance Office, USAID/Democratic Republic of Congo develop a checklist to include steps to perform the required interim contractor performance appraisals.

USAID/Democratic Republic of Congo in conjunction with the Regional Acquisition and Assistance Office, prepare and implement a formal plan to properly dispose of excess inventory associated with the expired awards.

USAID/Lebanon institute procedures to perform data quality assessments as required by Automated Directives System 203.3.5.2.

USAID/Lebanon develop a schedule to periodically sample and review its implementing partners' data for completeness, accuracy, and consistency.

USAID/Lebanon update its performance management plan to clarify definitions for its democracy and governance indicators to be objective in accordance with Automated Directives System 203.3.4.2(b).