Recommendation Dashboard

We recommend that MCC Chief Risk Officer verify that Millennium Development Authority corrects the two instances of material noncompliance detailed on pages 42 through 43 of the audit report.

Verify that University of the Philippines Public Administration Research and Extension Services Foundation, Inc. corrects the instance of material noncompliance detailed on page 19 of the audit report.

Coordinate with USAID/Nepal to determine the course of action to address the $25.4 million in ineligible questioned costs relating to cost-sharing contributions of the National Early Grade Reading Program.

Coordinate with the Bureau for Policy, Planning, and Learning to develop and issue additional guidance to missions in the region on how to monitor cost sharing to ensure compliance with Federal regulations and Agency directives.

Coordinate with all missions in the region to develop a plan to provide training to (i) mission staff on how to monitor cost sharing to ensure compliance with Federal regulations and Agency directives and (ii) external auditors on reviewing cost sharing in accordance with the relevant statements of work.

We recommend that IAF's chief information officer fully document and implement a process to include in the risk acceptance forms a clear business reason for risk acceptance and the compensating controls implemented to reduce the risk that vulnerabilities can be exploited.

Develop and implement supply chain risk management policies, procedures, and strategies.

We recommend that IAF's chief information officer develop and implement a procedure to document risk acceptance when vulnerabilities cannot be remediated within the timeframes specified in IAF's operating procedures.

We recommend that IAF's chief information officer approve and implement IAF's Information Resource Management Strategic Plan.

We recommend that IAF's chief information officer document and implement a procedure to approve IAF's table-top exercise plans before conducting the exercises.

We recommend that IAF's chief information officer document and implement a written process for obtaining and evaluating feedback on IAF's privacy and security training content, including role-based training.

We recommend that IAF's chief information officer develop and implement a process to document lessons learned related to risk management, configuration management, identity and access management, data protection and privacy, and information security continuous monitoring to improve IAF's security posture.

We recommend that IAF's chief information officer develop and implement an information security continuous monitoring strategy.

We recommend that IAF's chief information officer develop and implement a written process to document participants in IAF's contingency plan training.

USAID/Bangladesh issue formal policy or guidance on the use of third-party monitors to include when and how mission offices can use the services of qualified third-party monitors.

USAID/Bangladesh develop and implement a process with defined roles and responsibilities to track and resolve issues raised by third-party monitors, including documented actions undertaken to address them.

USAID/Nepal develop and implement a process with defined roles and responsibilities to track and resolve issues raised by third-party monitors, including documented actions undertaken to address them.

USAID/Pakistan develop and implement a process with defined roles and responsibilities to track and resolve issues raised by third-party monitors, including documented actions undertaken to address them.

We recommend that USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division verify that Practical Action corrects the three instances of material noncompliance detailed on pages 35 through 37 of the audit report.

Verify that Hanns R. Neumann Stiftung corrects the instance of material noncompliance detailed on pages III-1 and III-2 of the audit report.

We recommend that USAID/Uganda verify that Transcultural Psychosocial Organisation provide Catholic Relief Services with a copy of the findings raised in the audit report for their review and any appropriate action regarding the two instances of material noncompliance detailed on pages 59 to 61 related to subaward Sustainable Outcomes for Children and Youth in Central and Western Uganda.

Ensure that MCA project directors receive additional training on the documentation requirements they are responsible for to ensure timely processing of payments in accordance with the Fiscal Accountability Plan

Institute controls such as automated system reminders (i.e., Outlook Calendar Reminders) with the appropriate personnel within the MCC to help mitigate the risk of MCAs not meeting the Monthly Commitments and Disbursement Reports reporting time requirement.

Provide additional training to the MCAs regarding revisions to be made to MCC's Grant Accrual Guidance. Specifically, emphasize the responsibility of the MCA to identify all open contracts and require the project director/engineer over those contracts to provide an accrual estimate or a written explanation for why one is not needed to obtain full coverage.

Revise MCC's Grant Accrual Guidance to incorporate current data call requirements for the MCAs to identify open contracts.

Provide additional training to the MCAs to ensure the MCAs have a clear understanding of the grant accrual validation requirements.

Include the instructions provided to the accountable entities regarding the validation process within the Grant Accrual Guidance.

Determine the allowability of $44,363 in questioned costs ($15,992 ineligible, $28,371 unsupported) on pages 11 and 12 of the audit report and recover any amount that is unallowable.

Determine the allowability of $58,214 in unsupported cost sharing contributions questioned costs on pages 24 and 25 of the audit report and recover any amount that is unallowable.

Verify that ISPD corrects the six material weaknesses in internal control detailed on page 27 of the audit report.

Verify that ISPD corrects the four instances of noncompliance detailed on page 41 of the audit report.