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The Audit Project Recommendations

Developmentwork.Net maintains a searchable database of audit reports. The purpose of the "Audit Database Project" is to provide a systemic overview of lessons learned from hundreds of programs that have been funded by USAID and MCC.

The audit reports and the recommendations are a great resource for programs' compliance and risk management officers with reference to ADS, CFR, AIDAR, etc. The repository of recommendations for project compliance with USAID regulations is a practical tool to prepare Chiefs of Party, Program Managers, COTRs and others for OIG audits.

 

Branding and Outreach (20)

Asset Management and Transfer (17)

Anti-Trafficking (2)

Anti-Terrorism (5)

Grants Management (6)

Environmental Assessments (11)

Religious Organizations (1)

Financial Management and Budgets (8)

Monitoring and Evaluation (72)

Cash Disbursement (1)

Per Diem and Allowances (1)

Host Country Requirements (6)

Internal Control and Anti-Corruption (9)

Awards and Contracts (31)

Search and Analyze Audit Recommendations (2)

Training (4)

 

Most viewed documents in this section

Contractor’s Property Accounting System Was Not Approved, and Required Reports Were Not Submitted - USAID Acquisition Regulation (AIDAR) 752.245-71 - AIDAR 752.245-70 - ADS 629.3.3.2 (The Audit Project Recommendations/Asset Management and Transfer)

Subcontractor Had a Conflict of Interest - FAR Subpart 9.5 Organizational and Consultant Conflicts of Interest - Contract Information Bulletin 99-17 (The Audit Project Recommendations/Internal Control and Anti-Corruption)

Fixed-Amount Reimbursement Agreements Reduce Risk - ADS Supplemental 317 (The Audit Project Recommendations/Awards and Contracts)

Questionable Spending Occurred - Federal Acquisition Regulations 52.216-7 and 52.216-8 USAID Acquisition Regulation 752.7003 FAR Subpart 31.2-Contracts with Commercial Organizations (The Audit Project Recommendations/Awards and Contracts)

Subcontracts Lacked Supporting Documentation and Were Susceptible to Fraud - (FAR) 31.201-2(d) (The Audit Project Recommendations/Awards and Contracts)

Contract Not Adequately Reviewed by Contract Review Board - (ADS) 302.3.1.2 - Contract Review Board Guidelines (The Audit Project Recommendations/Awards and Contracts)

Approval for Subawards Was Not Obtained - 22 CFR Part 226, Administration of Assistance Awards to U.S. Non-Governmental Organizations, Section 226.25(c)(8) (The Audit Project Recommendations/Awards and Contracts)

Contractor Lacked a Code of Business Ethics and Conduct - Federal Acquisition Regulation Clause 52.203–13 (The Audit Project Recommendations/Internal Control and Anti-Corruption)

Storage Conditions for Food Commodities Need Improvement - Generally Accepted Commodity Accountability Principles, Principle IV-2,11 - 22 CFR 211.5(b) - USAID Commodity Reference Guide (The Audit Project Recommendations/Asset Management and Transfer)

Lack of Effective Program Oversight - ADS 302-Procedures for Designating the COTR for Contracts and Task Orders - ADS 303- Agreement Officer’s Technical Representative (AOTR) Designation – Cooperative Agreement Administration. (The Audit Project Recommendations/Awards and Contracts)

Requiring Containerization Has Not Been Fully Considered - Principle IV-2 of the Generally Accepted Commodity Accountability Principles (The Audit Project Recommendations/Asset Management and Transfer)

Appropriate Records Were Not Retained - Federal Acquisition Regulation (FAR) 52.215-2, Audit and Records – Negotiation (The Audit Project Recommendations/Awards and Contracts)

Sustainability of Facilities Is Questionable - Section 611(e) of the Foreign Assistance Act of 1961 (The Audit Project Recommendations/Asset Management and Transfer)

Environmental Monitoring Was Not Conducted - 22 CFR 216, Environmental Procedures - ADS 204, Environmental Procedures - ADS 204.2.c (The Audit Project Recommendations/Environmental Assessments)

Voluntary Population Planning Language Was Not Included in Subcontracts - USAID Acquisition Regulation (AIDAR) 752.7101, Voluntary Population Planning Activities (The Audit Project Recommendations/Awards and Contracts)

Mission Did Not Complete Contractor Performance Review - USAID Acquisition Regulation 742.15 (also known as 48 CFR 742.1502) - FAR 42.1502 (The Audit Project Recommendations/Awards and Contracts)

Certification Regarding Responsibility Matters - FAR 9.104-6 - FAR 9.105-2(b) - FAR 9.4 (The Audit Project Recommendations/Awards and Contracts)

Excluded Parties List System Reviews During the Bidding and Awarding Process - FAR 9.404 - 22 CFR 208 - ADS 502.5.1b - FAR 9.405(d) - FAR 9.105-2(b) (The Audit Project Recommendations/Awards and Contracts)

Contracting Officials Did Not Document Contract Files or Communicate Adequately - 22 CFR 226 - FAR 4.801 (b) (The Audit Project Recommendations/Awards and Contracts)

Source Origin Requirements Were Not Met - ADS 310, Source, Origin, and Nationality of Commodities - the Foreign Assistance Act Section 604 - ADS 310.5.5 (The Audit Project Recommendations/Awards and Contracts)

Branding and Marking Plan Not Approved - ADS 320 - Section 641 of the Foreign Assistance Act of 1961 - 22 CFR 226.91 (The Audit Project Recommendations/Branding and Outreach)

Inventory is Not Tracked or Managed Effectively - ADS 596.3.1 - U.S. Government Accountability Office’s publication Standards for Internal Control in the Federal Government (The Audit Project Recommendations/Asset Management and Transfer)

Unreasonable Costs Charged to USAID - Office of Management and Budget Circular A-122 (The Audit Project Recommendations/Financial Management and Budgets)

Strengthen Oversight of Renovation Activities - FAR Part 36, “Construction and Architect-Engineer Contracts” - GAO/AIMD-00-21.3.1 (11/99), page 20 (The Audit Project Recommendations/Awards and Contracts)

USAID-Funded Publications Not Properly Marked - 22 CFR 226.91 (The Audit Project Recommendations/Branding and Outreach)

Develop Indicators and Targets to Measure Progress and Achievement of Project Goals - Assistance Act of 1961, Section 621A, 22 U.S.C. 2381a - ADS 203.3. (The Audit Project Recommendations/Monitoring and Evaluation)

Adequate Controls Over Food Distribution Were Not Fully Implemented - Principle II-3 of the Generally Accepted Commodity Accountability Principles - 22 CFR 211.10(a) (The Audit Project Recommendations/Asset Management and Transfer)

Adhering to Branding Requirements - ADS 320 (The Audit Project Recommendations/Branding and Outreach)

Partner Did Not Track or Manage Inventory Effectively - ADS 596.3.1 - GAO’s publication Standards for Internal Control in the Federal Government (The Audit Project Recommendations/Asset Management and Transfer)

Search Audit Recommendations (The Audit Project Recommendations/Search and Analyze Audit Recommendations)

Strengthen Data Reporting - ADS 203.3.5.1 - USAID’s Performance Management Toolkit (The Audit Project Recommendations/Monitoring and Evaluation)

Property Transfers Were Not Appropriate - Title 22 Code of Federal Regulations Part 226, Administration of Assistance Awards to U.S. Non-Governmental Organizations, Section 226.34, Equipment - U.S. Government Accountability Office issued Standards for Int (The Audit Project Recommendations/Asset Management and Transfer)

Monitoring and Evaluation Plan Was Not in Compliance With the Task Order (The Audit Project Recommendations/Monitoring and Evaluation)

Did Not Conduct Data Quality Assessments for Key Data Reported to USAID Headquarters - ADS 203.3.5.2 (The Audit Project Recommendations/Monitoring and Evaluation)

Plan for End-Use Checks of Donated Commodities is Not Available - Automated Directives System (ADS) 324.5.6, (The Audit Project Recommendations/Asset Management and Transfer)

Suspension and Debarment - FAR 9.4 - 22 CFR 208 (The Audit Project Recommendations/Internal Control and Anti-Corruption)

Contract Budgeting Did Not Align With Program Areas - ADS 200.3.2 (The Audit Project Recommendations/Financial Management and Budgets)

Assets Were Missing, Diverted, and Sold for Profit - GAO publication Standards for Internal Control in the Federal Government, pages 14 and 15 (The Audit Project Recommendations/Asset Management and Transfer)

Coverage of Gender in HIV/AIDS Programming Left Gaps - The Lantos-Hyde Act (The Audit Project Recommendations/Monitoring and Evaluation)

Performance Results Were Not Measured, Reported, or Supported - (ADS) 203.3.5.1 (The Audit Project Recommendations/Monitoring and Evaluation)

Partner Did Not Adhere to Branding Requirements - ADS 320 (The Audit Project Recommendations/Branding and Outreach)

Environmental Procedures Not Followed - Title 22 of the Code of Federal Regulations, Part 216, “Environmental Procedures” Section 216.2(d) (The Audit Project Recommendations/Environmental Assessments)

Grants With Special Conditions Were Not Monitored and Were Susceptible to Fraud - (22 CFR 226.14, “Special Award Conditions”) - ADS 303.3.9.2, “High Risk Recipients" (The Audit Project Recommendations/Grants Management)

USAID Branding and Marking Guidelines Were Not Followed (The Audit Project Recommendations/Branding and Outreach)

Monitor Cost Share Contributions - ADS 303.3.10.4, Meeting Cost Sharing Requirements (The Audit Project Recommendations/Grants Management)

Assistance Awards and Requirements - ADS 303 - ADS 621.3.4 (The Audit Project Recommendations/Awards and Contracts)

Storage Conditions for Food Commodities Need Improvement - Generally Accepted Commodity Accountability Principles - 22 CFR 211.10(c) - 22 CFR 211.5(a) (The Audit Project Recommendations/Asset Management and Transfer)

Items Funded by USAID Were Not Properly Marked - ADS 320.3.3 (The Audit Project Recommendations/Branding and Outreach)

Data Collection and Reporting Did Not Always Yield Useful Information - ADS 203. (The Audit Project Recommendations/Monitoring and Evaluation)

Contracting Mechanism Used for Program is not Appropriate - Federal Acquisition Regulation 16.505(a)(2) - supplemental policy to ADS 302, Indefinite Quantity Contract (IQC): Task Order Work Statement Development Checklist - Competition in Contracting Act (The Audit Project Recommendations/Awards and Contracts)