Recommendation Dashboard

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).

USAID/Jordan direct the contractor to update the performance monitoring and evaluation plan on time for the final year of the project in accordance with the terms of the contract.

Contracting Officer, USAID/Jordan, determine the allowability of the ineligible questioned costs of $28,650 of duplicate and/or overcharges for travel, allowances, and labor claimed by the contractor for the period from May 25, 2006, to November 30, 2007, and recover any amournts determined to be unallowable.

Contracting Officer, USAID/Jordan, determine the allowability of the unsupported questioned costs of $12,989 of duplicate and/or overcharges for travel and allowances claimed by the contractor for the period from May 25, 2006, to November 30, 2007, and recover any amounts determined to be unallowable.

USAID/Jordan issue specific guidance requiring the cognizant technical officers for the democracy and governance program to periodically verify data reported by implementing partners.

USAID/Jordan (1) provide guidance to the International Republican Institute in the development and submission of both an implementation plan and a performance monitoring and evaluation plan that link activities to objectives and results and a performance monitoring and evaluation plan that explains the partners' approach to monitoring and evaluation and includes details of methods of measurement and data collection, and (2) approve these plans in writing.

USAID/Jordan liquidate the unexpended balance of $333,339 from fiscal years 2005-2006 for contract number 278-DFD-I-02-04-00128-00 before making any expenditures from later fiscal years' funds.

USAID/Haiti, in coordination with the Partnership for Supply Chain Management, develop an action plan, listing specific tasks and timeframes, to move the commodities to the new central warehouse.

USAID/Haiti, in coordination with the Partnership for Supply Chain Management, install the necessary fire safety items at the central warehouse.

USAID/Haiti develop an action plan, in coordination with its partners, to improve the forecasting method in order to lessen the amount of expired commodities.

USAID/Haiti destroy expired products in a timely manner.

USAID/Haiti, in coordination with its partners, develop an action plan to improve the supply pipeline specifically with regard to Oraquick, or another confirmatory test not requiring cold storage, in order to lessen the amount of stock outs for this product.

USAID/Haiti, in coordination with the Partnership for Supply Chain Management, develop an action plan listing specific tasks and timeframes, to finalize and implement a performance monitoring plan for the PEPFAR program in Haiti.

USAID/Haiti revise its memorandum of understanding with the Global Fund to spell out the conditions and responsibilities of each party for loans and donations of commodities.

USAID/Haiti establish an internal policy that requires that estimates for loans of PEPFAR program commodities be reported in the budgets and the actual loans and repayments to stakeholders in Washington.