Recommendation Dashboard

We recommend that USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division verify that Oxfam GB corrects the instance of material noncompliance detailed on pages III-1, and III-2 of the audit report.

MCC's Chief Financial Officer Revise MCC's "Grant Accrual Estimation: Millennium Challenge Account Guidance" to state that when a MCA identifies an advance, the MCA will exclude the advance amount from the grant accrual amount to ensure that the advance is not included in the grant accrual estimate reported to MCC.

MCC's Chief Financial Officer Request the MCAs to establish a documented control mechanism to verify that the grant accrual estimates reported to MCC agrees with the support document used by the MCAs to complete the grant accrual estimates data call template.

MCC's Chief Financial Officer Provide additional training to the MCAs to ensure the MCAs have a clear understanding of the grant accrual estimation and validation requirements.

MCC's Chief Financial Officer Require the MCAs to document improved budgeting process to ensure future payment needs are properly considered at the detail compact program/activity level as part of its quarterly budgeting process.

MCC's Chief Financial Officer Require the MCA Director of Administration and Finance and relevant Program Directors to (1) determine the root cause for delayed payments and report that information to MCC, and (2) timely provide all relevant and applicable payment support and approval documentation (including but not limited to purchase order, contract, acceptance note, delivery note, delivery confirmation receipt, etc.) to the MCA Fiscal Agent for required payment verification procedures and timely process the invoice for payment.

MCC's Chief Financial Officer Provide an additional reminder to the MCAs regarding the payment requirements in the Fiscal Accountability Plan and instruct them to monitor their compliance.

MCC's Chief Financial Officer Revise the "Accountable Entities Guidelines for Contracted Financial Audits" to address the timing of the audit review process to ensure that independent public accountant firms are able to meet the 90-day delivery deadline for issuing the audit report.

MCC's Chief Financial Officer Revise the "Accountable Entities Guidelines for Contracted Financial Audits" to establish a requirement after the initial compact or threshold audit to determine if the 90-day audit report deadline is still appropriate for the next audit given the circumstances (i.e., prior audit delays). If not, then issue an Implementation Letter to establish the new audit report deadline.

MCC's Chief Financial Officer Revise the "Audit, Risk, and Control (ARC) Branch Process for Screening Potential Independent Public Accountant Firms" to clarify when ARC will begin and complete the screening process for a new compact or threshold program.

Verify that Philippine Business for Education, Inc. corrects the one instance of material noncompliance detailed on pages 17-19 of the audit report.

We recommend that USAID/Kenya and East Africa verify that Northern Rangelands Trust corrects the instance of material noncompliance detailed on page 42 of the audit report.

MCC's chief information officer update the information system security policy and privacy policy to align with agency practices.

MCC's chief information officer develop and administer role-based privacy training for personnel responsible for handling personally identifiable information.

We recommend that USAID/Management/Office of Acquisition and Assistance/Cost, Audit, and Support Division determine the allowability of $369,178 in unsupported direct questioned costs on pages 47 of the audit report and recover any amount that is unallowable.

Determine the allowability of $64,466 in questioned costs ($4,239 ineligible, $60,227 unsupported) on pages 16, 17, and 18 of the audit report and recover any amount that is unallowable.

Verify that Tapuach-Appleseeds Academy corrects the two instances of material noncompliance detailed on pages 17, 18, and 19 of the audit report.

Verify that Tapuach-Appleseeds Academy corrects the material weakness in internal control detailed on page 16 of the audit report.

We recommend that USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division: verify that Norwegian People's Aid corrects the two instances of material noncompliance (Finding 16-001and Finding 16-002) detailed on pages III-1 through III-3 and pages IV-1 through IV-3 of the audit report.

USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division Determine the allowability of $42,841 in questioned costs ($42,841 ineligible) on page I-15 of the audit report and recover any amount that is unallowable.

USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division: Verify that Fundación Oxfam Intermón corrects the two instances of material noncompliance detailed on pages III-1, III-2, and III-3 of the audit report.

USAID/Tanzania determine the allowability of $33,591 in ineligible questioned costs on pages 17 and 45 of the audit report and recover any amount that is unallowable.

USAID/Tanzania verify that T-MARC Tanzania corrects the five material weaknesses in internal control detailed on pages 27 to 39 of the audit report.

USAID/Tanzania verify that T-MARC Tanzania corrects the two instances of material noncompliance detailed on pages 43 to 47 of the audit report.