Recommendation Dashboard

USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division verify that Integra Government Services International, LLC corrects Finding No. 1, detailed on pages 7 through 9 of the audit report.

Verify that Tetra Tech DPK Consulting, Inc. corrects the instance of material noncompliance detailed on pages 2 and 3 of the audit report.

USAID's Chief Financial Officer enforce its written policies and procedures which require that long outstanding Fund Balance with Treasury (FBWT) unreconciled items be researched and cleared within 3 months of the date of the transaction.

USAID's Chief Financial Officer enforce its written policies and procedures designed to ensure that suspense account transactions are researched and resolved within 60 days, as mandated by the Department of the Treasury.

USAID's Chief Financial Officer continue to review, monitor, and coordinate with the Office of Acquisition and Assistance and the Executive Office to determine whether the $32 million obligations identified as excessive and without disbursement for 3 years should be de-obligated and the funds put to better use, or returned to Treasury.

USAID's Chief Financial Officer adjust the financial statements for the $32 million error posted to the general ledger.

USAID's Chief Financial Officer provide training on the accrual calculation process for the obligation officers/program managers (i.e., COR/AOR).

USAID's Chief Financial Officer require secondary reviews and approval of entries and adjustment vouchers, including accrual entries into the accounting system.

USAID's Chief Financial Officer update the System access control policies and procedures to ensure that the password settings are consistent with the Automated Directives System (ADS) Chapter 545,
Information Systems Security.

USAID's Chief Financial Officer update password settings to ensure they are compliant with the Agency's requirements.

USAID's Chief Financial Officer update password settings for the databases supporting the System to ensure they are compliant with the Agency's requirements.

USAID's Chief Financial Officer ensure that risk acceptances are properly documented within the System Security Plan if operational need necessitates that password settings cannot be configured in accordance with the Agency's policy.

USAID's Chief Financial Officer manage access to the databases supporting the System, including processes for granting, modifying, periodically reviewing/recertifying access permissions, disabling inactive accounts, and removing access permissions.

USAID's Chief Financial Officer require that ISSOs formally approve access to the System via the System Access Signature Form.

USAID's Chief Financial Officer ensure that users are only assigned roles approved on their System One Access Signature Forms.

USAID's Chief Financial Officer review and recertify access to the System production and reporting databases in accordance with the frequency established in the Agency's System Security Plan.

USAID's Chief Financial Officer conduct quarterly review of System user access via the Bureau Transition Coordinators' Roles and User ID Report.

USAID's Chief Financial Officer ensure that the triennial System access recertification includes all users, and that any access permissions not explicitly requested and approved during the recertification are disabled/removed.

USAID's Chief Financial Officer ensure that System administrators are notified promptly when accounts are not needed due to contractor or employee termination, and that such accounts are promptly disabled.

USAID's Chief Financial Officer ensure that access is disabled after 90 days of inactivity in accordance with the Agency's policy.

USAID's Chief Financial Officer update the System roles documents to include all roles and identifying all segregation of duty conflicts.

MCC enforce MCC's travel policy and disallow authorization and reimbursement of lodging expense at rest stop on the Travel Authorization and Travel Voucher when the traveler flies Business Class for any portion of the TDY travel.

MCC enforce MCC's travel policy and disallow reimbursement of early check-in fee when the traveler inappropriately claims additional lodging expense as early check-in fee.

MCC update the "Grant Accrual Financial Management Division Desktop Procedures" to document and determine what MCC should do with validated costs identified that were not part of the accrued costs, and what was the root cause of the initial omission by MCA. Based on that outcome, MCC should revise MCA guidance as appropriate or provide additional training to prevent recurrence.

MCC Update the "Grant Accrual Financial Management Division Desktop Procedures" to require MCC to review the adequacy of the MCAs' procedure manual that addresses the MCA internal process with its project directors and engineers for capturing work completed but not yet billed or paid. MCC should provide recommendations for improvement where warranted.

MCC update the "Grant Accrual Financial Management Division Desktop Procedures" to address and document what additional steps should be taken to ensure the reliability of the grant accrual estimate and the validation process when the compact is entering into its final year and or closure period (i.e., 120 days after the compact end date).

MCC develop, document, and implement an internal procedure that requires the Department of Compact Operations to disclose unique financial aspects of the compact, or additional financial agreements impacting the compact, to the Financial Management Division for review to determine if the MCA needs additional guidance to properly accrue for those costs.

MCC update the "Retentions Data Call: Millennium Challenge Account Guidance" to provide additional requirements for MCAs to reconcile retention balances reported in the quarterly data calls with the relevant balances recorded in the MCAs' financial system, investigate any variances noted, and submit this reconciliation with the quarterly data call to MCC for review.

MCC coordinate with the Vice President of Department of Compact Operations the updating of the "Fiscal Accountability Plans" to require MCAs to develop an internal process with project directors and engineers on how to capture work completed but not yet billed or paid, and document in a desktop procedure manual.

MCC coordinate with the Vice President of Department of Compact Operations the updating of the "Fiscal Accountability Plans" to require MCAs to ensure that the Fiscal Agent is integrated within the grant accrual process to verify when grant accruals have been paid and should no longer be reported as an accrual in the data call.

MCC provide MCAs with additional training concerning the reporting of advance liquidations in the grant accrual process for in-house invoices and works completed but not invoiced as of quarter end.

MCC develop, implement, and document procedures for how MCC will assist the MCAs to enable them to meet the compact/threshold audit requirements.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division verify that Population Services International corrects the material weakness in internal control over compliance detailed on pages 54-57 of the audit report.

USAID's Office of Acquisition and Assistance Cost, Audit and Support Division verify that Population Services International corrects the instance of material noncompliance detailed on pages 54-57 of the audit report.

MCC's chief information officer create a monitoring plan to review and update policy, procedures, and agreements in accordance with the timeliness requirements established in agency policies.

MCC's chief information officer revise the contingency plan to accurately identify the alternate processing site and associated procedures.

MCC's chief information officer in consultation with business owners, determine what information systems need to be prioritized for recovery; then, update the business process analysis and contingency plan to reflect these priorities.

MCC's chief information officer develop a procedure for contingency situations that defines the information technology personnel, their roles, responsibilities, authorities, and timeline for the contingency training that personnel will receive upon assuming those roles

Chief Financial Officer implement procedures to ensure Agency award documentation includes applicable data elements to support implementation of the DATA Act.

CFO implement procedures to ensure Agency award documentation is readily available to support the DATA Act audit.

USAID/Tanzania verify that T-MARC corrects the one material weakness in internal control detailed on page 26 of the audit report.

USAID/Tanzania verify that T-MARC corrects the one instance of material noncompliance detailed on pages 31to 32 of the audit report.

Determine the allowability of $177,721 in ineligible questioned costs on pages 14 and 21 of the audit report and recover any amount that is unallowable.

Verify that Centre for Health Solutions corrects the three instances of material noncompliance detailed on pages 36 to 38 of the audit report.