Recommendation Dashboard

We recommend that USAID/Southern Africa determine the allowability of $255,157 in questioned costs ($237,730 ineligible, $17,427 unsupported) on pages 17, 25, and 26 of the forensic report and recover any amount that is unallowable.

Verify that Unistream corrects the instance of material noncompliance detailed on page 17 of the audit report.

We recommend that USAID/M/OAA/CAS/CAM determine the allowability of $32,833 in questioned costs ($28,256 ineligible, $4,577 unsupported) on
pages I-7 and I-51 of the audit report and recover any amount that is
unallowable.

We recommend that USAID/M/OAA/CAS/CAM verify that Acción Contra el Hambre corrects the one instance of material noncompliance detailed on pages III-1 and III-2 of the audit report.

We recommend that the USAID's Office of Acquisition and Assistance Cost, Audit and Support Division: determine the allowability of $100,250 ($22,152 ineligible, $78,098 unsupported) in direct questioned costs on pages 5, 6, and 52 through 56 of the report and recover any amount that is unallowable.

We recommend that USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division: verify that International Relief and Development Holdings, Inc. and Affiliates corrects the material weakness in internal control detailed on page 31 of the audit report.

Implement a fraud risk management framework for humanitarian assistance responses that sets out procedures for conducting regular fraud risk assessments; developing fraud risk profiles, anti-fraud control activities, and a fraud strategy; and
monitoring and incorporating feedback.

In coordination with the Bureau for Management, conduct an assessment of
International Rescue Committee's progress in implementing corrective actions it pledged to complete in response to the 2016 Show Cause Notice, and evaluate any risk posed to current programming in determining whether any specific conditions should be incorporated into current and/or future awards to mitigate risk.

In coordination with the Office of Management Policy, Budget and Performance's Compliance and Oversight of Partner Performance, conduct an assessment of the Agency's existing guidance for monitoring and oversight of pledged implementer corrective action plans and develop guidance for how and when such corrective action plans should be incorporated into agreements.

Determine the allowability of $11,601,969 in questioned costs ($11,595,045 ineligible and $6,924 unsupported) and recover funds, as appropriate.

We recommend that USAID/Management/Office of Acquisition and Assistance/Cost, Audit, and Support Division verify that People In Need corrects the material weakness in internal control detailed on pages 27 and 28 of the audit report.

Verify that Ein Dor Museum, corrects the two instances of material noncompliance detailed on pages 20 and 21 of the audit report.

Develop and implement guidance for its Disaster Assistance Response Team and Response Management Team to prepare annual implementation plans, including specific guidance for exit or transition from humanitarian assistance.

Develop and implement a process to improve coordination between humanitarian assistance and stabilization programs.

Develop a process for reviewing implementer transition plans for adherence to requirements prior to approving proposals.

Develop and implement a process with defined roles and responsibilities to track and respond to findings raised by third-party monitors, including actions undertaken by the implementer.

Develop and implement a process to track and respond to findings raised by third-party monitors, including actions undertaken by the implementer.

We recommend that USAID/Tanzania verify that Baylor College of Medicine Children's Foundation Tanzania corrects the six material weaknesses in internal control detailed on pages 24 to 29 of the audit report.

USAID/Tanzania verify that Baylor College of Medicine Children's Foundation Tanzania corrects the nine instances of material noncompliance detailed on pages 32 to 34 and 37 to 42 of the audit report.