ADS 596, Management's Responsibility for Internal Control, requires managers to develop and implement appropriate, cost-effective internal controls which reasonably ensure that assets are safeguarded against waste, loss, unauthorized use, or misappropriation.
Furthermore, the U.S. Government Accountability Office’s Standards for Internal Controls in the Federal Government states that managers should review activities at the functional and activity levels. Management review and knowledge of critical communications and events allows officials to assess risks to operations and review and test mitigating controls to ensure effectiveness and efficiency.
Generally, as defined by USAID Contract and Information Bulletin 99-17, Organizational Conflict of Interest, USAID policy precludes a contractor from furnishing implementation services as the prime contractor or subcontractor when the contractor has a substantial role in the design of an activity under contract with USAID.
Source: AUDIT REPORT NO. 6-278-10-004-P March 31, 2010
This information is 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 this information.
|←Previous Staff Overrode Management Controls - (GAO) Standards for Internal Control in the Federal Government - ADS 303.3||Suspension and Debarment - FAR 9.4 - 22 CFR 208 Next→|
- Program Oversight - ADS 303 - ADS 202.3 - ADS 203.3
- File Documentation - Procurement Executive Bulletin (PEB 2005-06)
- Monitoring and Oversight Needs Improvement - ADS 596.3
- Staff Overrode Management Controls - (GAO) Standards for Internal Control in the Federal Government - ADS 303.3
- Suspension and Debarment - FAR 9.4 - 22 CFR 208
- Potential Corruption Went Unreported - USAID’s Handbook on Fighting Corruption
- Contractor Lacked a Code of Business Ethics and Conduct - Federal Acquisition Regulation Clause 52.203–13
- Subcontractor Had a Conflict of Interest - FAR Subpart 9.5 Organizational and Consultant Conflicts of Interest - Contract Information Bulletin 99-17