Recommendation Dashboard

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.

USAID's Assistant to the Administrator in the Bureau for Resilience, Environment, and Food Security: Develop and implement a method to communicate consolidated and comprehensive climate change mitigation efforts to internal and external stakeholders.

USAID's Assistant to the Administrator in the Bureau for Resilience, Environment, and Food Security: Develop and implement a process for assessing and monitoring performance across climate change mitigation efforts.

USAID's Assistant to the Administrator in the Bureau for Resilience, Environment, and Food Security: Develop and implement a process to ensure that all climate change mitigation activities report complete results on applicable climate change mitigation indicators.

USAID's Assistant to the Administrator in the Bureau for Resilience, Environment, and Food Security: Develop and implement a process to report consolidated results on climate change mitigation indicators that can be identified with location data and disaggregated by country, activity, and/or type of effort.

USAID's Assistant to the Administrator in the Bureau for Resilience, Environment, and Food Security: Develop and implement a process to ensure greenhouse gas reduction results are calculated and measured accurately.

We recommend that USAID/Kenya and East Africa verify that University of Nairobi Enterprises and Services Limited corrects the two instances of material noncompliance detailed on pages 37 to 39 of the audit report.

We recommend that USAID/Kenya and East Africa determine the allowability of $122,971 in questioned costs ($111,642 ineligible, $11,329 unsupported) on pages 13, 16, and 22 of the audit report and recover any amount that is unallowable.

We recommend that USAID/Uganda verify that Multi Community Based Development Initiative corrects the one instance of material noncompliance detailed on page 28 of the audit report.

We recommend that USAID/Uganda verify that Multi Community Based Development Initiative corrects the one material weaknesses in internal control detailed on page 24 of the audit report.

We recommend that the Office of Policy work with the Bureau for Africa and missions in sub-Saharan Africa to clarify instructions and guidance for missions on efforts to respond to Chinese influence.

We recommend that the Office of Policy work with the Bureau for Africa and missions in sub-Saharan Africa to establish performance goals and measurable targets that missions can use to help the Agency assess its progress toward meeting goals in its efforts to respond to Chinese influence.

We recommend that the Office of Policy work with the Bureau for Africa and missions in sub-Saharan Africa to determine the appropriate leadership structure to operationalize efforts to respond to Chinese influence.

Require World Vision to execute a record retention and audit response policy where documents are maintained and readily available in a timely manner to adequately support direct costs claimed, specifically considering the requirements of Code of Federal Regulations.

Require World Vision to establish controls to ensure each of its offices submit a separate annual report for each of its reporting responsibilities by the established deadline or obtain concurrence from USAID to utilize reports for multiple reporting requirements.

Determine the allowability of $144,372 in questioned direct costs on page 12 of the audit report and recover any amount that is unallowable.

Require World Vision to develop and implement policies and procedures to ensure adequate documentation (e.g., invoices, itemized receipts, and basis) is created and/or maintained to adequately support direct costs claimed.

Require World Vision to develop and implement policies and procedures to establish a requirement to document the basis of the allocation percentages.

Require World Vision to develop and implement policies and procedures to ensure that management is verifying and documenting the percentage of labor hours that employees charged to awards.

Require World Vision to develop processes and establish controls to ensure each of World Vision offices are submitting the Value-Added-Tax reports by April 16 of the preceding year.

Determine the allowability of $3,098,895 in questioned direct labor costs on pages 6-7 of the audit report and recover any amount that is unallowable.

Require World Vision to develop and implement policies and procedures to periodically record and review time worked and any proportional allocation of the costs for greater accuracy.

We recommend that USAID/Nigeria determine the allowability of $117,306 in ineligible questioned costs on pages 14, 28, and 29 of the audit report and recover any amount that is unallowable.

Revise MCC Charge Card Program Standard Operating Procedures to prioritize review of purchase card holders with the highest number of transactions or highest spend - commensurate with the risk of potential misuse and fraud, based on MCC Contracts and Grants Management resource constraints.

We recommend that USAID's Office of Acquisition and Assistance Cost, Audit and Support Division/Contract Audit Management Branch verify that Cardno Emerging Markets USA, Ltd. corrects the material
weaknesses in internal control detailed on pages 8 to 10 of the audit report.

Require International Rescue Committee to develop and implement procedures to include complete environmental information in its program reports or obtain Agency approval to exempt recipients from the reporting requirements.