Recommendation Dashboard

Correct the six material weaknesses in internal control disclosed on page 17 of the audit report.

Determine the allowability of the questioned costs of $34,805 ($34,368 ineligible and $437 unsupported), on pages 10-12 of the audit report and recover any amount that is unallowable.

We recommend that USAID/Southern Africa verify that Anova Health Institute NPC corrects the one instance of material noncompliance detailed on pages 52 to 53 of the audit report.

We recommend that USAID/Kenya and East Africa verify that Liverpool Voluntary Care and Treatment Health provides University Research Company International and FHI360 with a copy of the findings raised in Ernst & Young LLP's audit report for their review (a) to determine the allowability of any ineligible questioned costs identified on page 20 of the audit report pertaining to their particular subawards; and (b) to take any corrective actions regarding the instances of material noncompliance related to the subawards detailed on pages 42 to 46 of the report.

We recommend that USAID/Kenya and East Africa determine the allowability of the $128,405 in ineligible questioned costs on page 20 of the audit report and recover any amount that is unallowable.

We recommend that USAID/Kenya and East Africa verify that Liverpool Voluntary Care and Treatment Health corrects the two instances of material noncompliance detailed on pages 45 to 46, and 48 of the audit report.

Enforce implemented policies to hold Approving Officials accountable for ensuring that cardholders under their purview properly maintain official records for all transactions made with their cards in accordance with Section VI of ADS 331MAA so that supporting documentation for card charges can be reviewed.

Enforce its policies to ensure that Approving Officials are performing their assigned duties to review and sign the signed Monthly Billing Bank Statements upon receipt from their respective cardholders.

Continue to counsel, retrain, and document any cardholder accounts found non-compliant.

Determine the allowability of the questioned ineligible amount of $194,233, on page 11 of the audit report and recover any amount that is unallowable

Conduct an assessment to determine whether the Millennium Challenge Corporation would benefit from periodic Agency-wide or sector-specific analyses of data quality reviews and their recommendations to identify lessons learned.

Provide the Millennium Challenge Corporation's Monitoring and Evaluation Leads access to individual data quality reviews on established Agency platforms or another central repository.

Establish a timeline for Millennium Challenge Accounts to initiate and finalize data quality reviews, relative to a country program's conclusion, to ensure that data quality review recommendations are actionable and useful.

Establish guidance to clarify the roles and responsibilities of the Millennium Challenge Corporation's Monitoring and Evaluation Leads in reviewing and approving data quality review recommendations and tracking Millennium Challenge Accounts' implementation of the recommendations.

Establish action plan guidance that defines roles and responsibilities related to addressing data quality review recommendations, the required contents of an action plan, and any permissible exceptions to the action plan requirement.

Establish a requirement that Millennium Challenge Accounts directly attribute modifications to their Monitoring and Evaluation plans to data quality review recommendations, as applicable.

We recommend that USAID/Uganda verify that Ministry of Finance Planning and Economic Development corrects the sixteen instances of material noncompliance detailed on pages 51 to 54, 56 to 68, 71 to 78, and 79 to 82 of the audit report.

Develop and implement policies and detailed procedures that identify and describe the Millennium Challenge Corporation's required pre-award oversight activities, such as procurement file reviews, procurement performance reports, and contractor eligibility verifications, including the purpose, manner, and frequency for completing these activities.

Develop and implement a post-award oversight policy that includes requirements to document site visits and develop a central repository for site visit reports, and controls to ensure these requirements, and existing requirements to update risk registers and assign risk response dates, are met.

We recommend that USAID/Kenya and East Africa determine the allowability of $944,325 in questioned cost-sharing contributions ($913,019 ineligible, $31,306 unsupported) on pages 91, 93, and 95 of the audit report and take any corrective action deemed necessary under ADS 303.3.10.3.

We recommend that USAID/Kenya and East Africa verify that University of Nairobi corrects the two instances of material noncompliance detailed on pages 88 to 89 of the audit report.

We recommend that USAID/Kenya and East Africa determine the allowability of $487,436 in questioned costs ($375,984 ineligible, $111,452 unsupported) on pages 19, 20, and 27 of the audit report and recover any amount that is unallowable.

We recommend that USAID/Kenya and East Africa verify that University of Nairobi corrects the four material weaknesses in internal control detailed on pages 37 to 39, 42 to 47, and 50 to 55 of the audit report.

We recommend that USAID/Kenya and East Africa verify that TradeMark Africa Limited corrects the one instance of material noncompliance detailed on page 19 of the audit report.