Recommendation Dashboard

USAID/Zambia determine the allowability of $173,785 in questioned costs ($18,890 ineligible, $154,895 unsupported) detailed on page 7 of Pricewaterhouse Coopers' audit report, and recover from the Zambia Agricultural Commodities Agency any amounts determined to be unallowable.

USAID/Zambia ensure that the Zambia Agricultural Commodities Agency corrects the two significant internal control deficiencies (Payments amounting to US$ 104,064, that is, suppliers' invoices and receipts were not properly filed and retained, Staff salary costs amounting to US$ 50,831 paid to employees were not adequately supported by timesheets or payroll summaries) detailed on pages 16 to 19 of Pricewaterhouse Coopers' audit report.

USAID/Zambia ensure that the Zambia Agricultural Commodities Agency corrects the four material noncompliance issues detailed on pages 16 to 19 of Pricewaterhouse Coopers' audit report as well as the additional finding on page 9, being management's failure to provide the auditors with the Cost Sharing/Counterpart Contributions Schedule.

USAID/Democratic Republic of Congo establish and implement procedures to require activity managers to provide the agreement officer or contracting officer the specific environmental assessment requirements from the Initial Environmental Examination to be included in the solicitation documents, and include environmental compliance expertise in the evaluation criteria for selecting implementing partners.

USAID/Democratic Republic of Congo establish and implement procedures to require implementing partners to respond to environmental assessment requirements in their proposal, detailing staff and budget necessary to address environmental assessment and monitoring concerns associated with the project.

USAID/Democratic Republic of Congo require activity managers to follow up with the Regional Contracting Officer to ensure that environment assessment and monitoring requirements are included in agreements and contracts signed by implementing partners.

USAID/Democratic Republic of Congo revise and update its Mission Environmental Officer appointment memorandum to include the recommended language specified in the ADS 204 Additional Help, " Recommended Mission Environmental Officer Appointment Memorandum. "

USAID//Democratic Republic of Congo develop and implement processes that require environmental compliance issues are considered at all stages of projects in its portfolio, and document these processes in a Mission Order.

USAID/Democratic Republic of Congo develop, document, and implement a plan of action to provide periodic life-ofproject environmental compliance training for mission staff and implementing partners.

USAID/Iraq refrain from further funding of the Iraq Financial Management Information System until the mission develops a documented action plan that specifically addresses ongoing impediments to the successful implementation and sustainability of the system. This action plan should include the following elements: (1) identification of outstanding technical problems in full collaboration with the Ministry of Finance of the Government of Iraq, (2) determination of whether these outstanding technical problems can be resolved and by whom, (3) resolution of outstanding technical problems before training is provided in an area with functional issues, (4) training designed to meet the needs identified by Iraq system users from the Ministry of Finance, and (5) identification of and adherence to information technology best practices, such as Control Objectives for Information and Related Technology.

USAID/Mozambique define its performance indicators, the collection methodology for data on those performance indicators, and the steps to help ensure that reported information meets the data quality standards in chapter 203 of USAID's Automated Directives System.

USAID/Mozambique provide training to staff of all implementing partners and HIV/AIDS treatment facilities on how to properly establish reporting cutoff dates, reconcile differences between the treatment facilities' data and partners' databases, and maintain source documents to support periodic reporting to USAID.

USAID/Mozambique develop and implement a system to consistently obtain documentation for quarterly reports from its partners as part of its routine monitoring and evaluation of their activities.

USAID/Mozambique complete an FY 2010 performance management plan that complies with Automated Directives System 203.3.3 and USAID's Performance Management Toolkit and includes performance targets and the actual performance data for FY 2009.

USAID/Mozambique facilitate the development of a plan to encourage coordination between implementing partners on technical assistance and training in supply chain management.

USAID/Mozambique, in collaboration with its implementing partners, provide commodities management assistance and training at the clinic level.

USAID/Mozambique develop and implement controls to help ensure that the central warehouse inventory management system accounts for all commodities in the Matola and Zimpeto central warehouses.

USAID/Mozambique collaborate with Mozambique's Ministry of Health to properly dispose of expired and unusable commodities in the Matola warehouse.

USAID/Mozambique, in collaboration with its implementing partners, provide training to warehouse and pharmacy staff on proper pharmaceutical storage.

USAID/Mozambique assess participating pharmacies, identify commodity management weaknesses, and correct identified weaknesses.

USAID/Mozambique collaborate with Supply Chain Management System to ensure that boxes of antiretroviral drugs are labeled according to the Automated Directives System section 320.

USAID/Mozambique enforce partner compliance with USAID's branding requirements, including obtaining documentation from partners that they have effectively communicated to service providers and beneficiaries that the American people are funding the HIV/AIDS program activities.

USAID/Honduras develop, in conjunction with the Government of Honduras and other donors, a coordinating body to plan the annual distribution of USAID-funded educational materials.

USAID/Honduras develop performance management plans that contain data on the implementation status of the education program, such as availability of newly developed materials and use of materials in the classroom.

USAID/Honduras adjust its future performance plan and reports to include written explanations or qualifications that more appropriately define the U.S. Government support that is reported.

USAID/Nigeria make a final determination on the estimated $710,218 in unsupported questioned costs for the 177,954 bed nets that were stolen or unaccounted for, and recover from the recipients any amounts determined to be unallowable.

USAID/Nigeria develop and implement a plan of action and written procedures requiring that bed nets procured and distributed with U.S. Government funds be tracked, accounted for, and documented for program management verification.

USAID/Nigeria require that the implementing partner distribute the remaining 437,250 doses of artemisininbased combination treatments stored at its warehouse in Lagos.

USAID/Nigeria, in coordination with its implementing partners, develop procedures to validate (including cross-checking) and evaluate the completeness, accuracy, and consistency of its reported data for the number of insecticide-treated nets distributed or sold with U.S.
Government funds and the number of people trained with U.S. Government
funds in malaria treatment or prevention.

USAID/Nigeria include the goal of increasing access to and use of intermittent preventive treatment of pregnant women as an indicator in its performance management plan and track its progress toward meeting its objective.

USAID/Nigeria explain its involvement in achieving the result it reported in its annual performance report for the number of bed nets distributed or sold with U.S. Government funds.

USAID's Office of Food for Peace follow up on and document the claim status of the marine losses totaling $70,583;

USAID's Office of Food for Peace establish and implement a plan to ensure that all loss data are accurate, updated, and available.

USAID's Office of Food for Peace work with the cooperating sponsor to develop a list of documents that will be retained and ready for verification at each project site and
office, and develop a plan to implement these changes.

USAID's Office of Food for Peace direct the cooperating sponsor to provide a corrected list of project sites with accurate beneficiary numbers.

USAID's Office of Food for Peace establish a process for verifying results reported by the cooperating sponsor.

USAID's Office of Food for Peace team in Liberia establish a process for verifying the accuracy of commodity status reports before submitting them to the regional office in Dakar.

USAID's Office of Food for Peace work with the cooperating sponsor to correct the deficiencies noted at the warehouses in Gbarnga and Bopolu.

USAID's Office of Food for Peace and the cooperating sponsor establish a staffing plan to ensure that enough qualified staff are available to monitor and evaluate the program that will follow the Liberia Integrated Assistance Program.

USAID's Office of Food for Peace work with the cooperating sponsor to confirm that the deposit of $103,000 on April 23, 2008, in the cooperating sponsor's operating account was used properly;

USAID's Office of Food for Peace work with the cooperating sponsor to prepare reconciliations for the three bank statements that were not available;

USAID's Office of Food for Peace work with the cooperating sponsor to establish a process for the timely reconciliation of all bank statements.

USAID's Office of Food for Peace develop an incentive or compensation plan for the volunteer health educators for the program that follows the Liberia Integrated Assistance Program.

USAID's Office of Food for Peace develop a plan of action to review all indicators and targets to ensure that the targets established are realistic and agreed on by USAID and the cooperating sponsor for the program that follows the Liberia Integrated Assistance Program.

USAID's Office of Food for Peace develop an action plan to ensure that enough USAIDmarked bags are provided to the cooperating sponsor;

USAID's Office of Food for Peace develop an action plan to ensure that the
cooperating sponsor follows marking and branding requirements.

USAID/Ghana, in coordination with EngenderHealth, review and revise its implementation plan for 2010 to ensure that sufficient hospital staff is trained or retrained, and to ensure that the work plan includes sufficient followup with the hospitals to implement clearly defined action plans.

USAID/Ghana, in collaboration with EngenderHealth, develop a system that more carefully measures the results of the activities performed by EngenderHealth.

USAID/Ghana develop its new HIV/AIDS prevention activity to build the capacity of local institutions and improve the prospects for sustainability by entering into longer subagreements and improving the subpartner selection process.

USAID/Ghana advocate for improved HIV/AIDS commodity procurement and storage in a letter to the Director General of the Ghana AIDS Commission that includes this section of the audit report and points out the need for adequate equipment in warehouses to guarantee quality of antiretroviral therapy drugs.

USAID/Ghana work with John Snow International and revise the DELIVER work plan to include preparation of a disposal plan to assist the Government of Ghana in the disposal of expired goods.

USAID/Ghana's HIV/AIDS team establish written procedures to revise its performance targets for the President's Emergency Plan for AIDS Relief activities to reflect realistic expectations.

USAID/Ghana implement controls requiring that Opportunities Industrialization Centers International use the President's Emergency Plan for AIDS Relief guidelines to verify the eligibility of all students who receive scholarships as part of the HOPE program and document and maintain each student's personal file at Opportunities Industrialization Centers International offices.

USAID/Ghana require Opportunities Industrialization Centers International to develop and implement financial controls to confirm that the scholarship recipients receive their allowances on time and in full.

USAID/Ghana direct all partners in writing to develop branding plans to ensure adherence to USAID branding guidelines (which may include obtaining waivers).

USAID/Pakistan develop and award a procurement instrument to provide third-party monitoring and evaluation services to assist mission technical offices in implementing internally displaced persons programs, other mission programs, and in-country Washington-based programs such as those carried out by the Offices of Foreign Disaster Assistance and Food for Peace.

USAID/Pakistan require the Government of Pakistan to provide quarterly expenditure reports for internally displaced persons disbursements and a list of payments totaling $44 million made to internally displaced persons.

USAID/Pakistan verify the use of funds from the quarterly expenditure reports and the list of internally displaced persons and confirm that the Government of Pakistan provided funds to at least 140,000 families as a result of this cash-transfer program.

USAID/Pakistan conduct spot checks on and evaluations of the effectiveness of the cash-transfer program.

USAID/Pakistan develop and implement an action plan to improve the patient referral system in both project districts. This plan should include provisions to establish proper communication procedures between primary health care centers and higher level facilities, disseminate improved procedures to participating facilities and provide training as necessary, and establish effective supervisory review of referral cases.