Automated Directives System 596.3.1, “Establishing Internal Controls,” states that managers must implement appropriate, cost-effective internal controls that reasonably ensure that obligations and costs comply with applicable laws and regulations. Moreover, these controls should reasonably ensure that assets are safeguarded against waste, loss, unauthorized use, or misappropriation.
Automated Directives System 634.3.2, “General Standards for Funds Control,” states that obligations and expenditures may not be authorized or incurred in excess of available funds.
- Establish written procedures regarding actions required for approvals of activity expenditures and provide them to the implementer.
SOURCE: AUDIT REPORT NO. 6-268-10-006-P August 24, 2010
The recommendations are derived from audit reports of the Office of the Inspector General. The source refers to the audit report, which is available on this site as part of the Audit Database Project: an educational tool for compliance with USAID regulations. Please see the disclaimer of this site before using recommendations.
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- Obligated Program Funds - ADS 202.3 - ADS 602.3
- Program Funding Plans - ADS 202.3.7 - FAR 16.306 (d)(1)
- Financial Audits of Subrecipients Were Not Completed - ADS 522.214.171.124
- Mission Could Not Determine Whether Food Storage and Distribution Costs Were Reasonable - ADS 596.3.1 - Food for Peace Act - Office of Management and Budget Circular A-122, “Cost Principles for Non-Profit Organizations,” Attachment A
- Unreasonable Costs Charged to USAID - Office of Management and Budget Circular A-122
- Contract Budgeting Did Not Align With Program Areas - ADS 200.3.2
- Project Funding Was Not Authorized - Title 22 Code of Federal Regulations (CFR) Part 226, Administration of Assistance Awards to U.S. Non-Governmental Organizations, section 226.25, Revision of Budget and Program Plans - (ADS) 303.3.18(a) - ADS 601.3.1