USAID ADS 220.127.116.11 states that current pipelines  and new obligations should be adequate to finance 12 to 24 months of planned expenditures. This policy encourages USAID missions/offices and AO teams to manage resource flows prudently so that scarce resources are optimally used throughout the Agency.
Further, ADS 602.3.1 states that appropriate budget and program staff in the field and USAID/Washington must follow forward funding policy directives and required procedures to ensure that the percentage of pipeline does not exceed Agency standards. A balance must be achieved between providing adequate funds for activities and the need to limit obligations to only required needs.
ADS 602.3.7 states that program managers must review annually all unliquidated obligations and make adjustments to bring pipelines, at least at the strategic objective level, into compliance with the forward funding policies. Any amounts identified as excessive for programmatic needs may be considered candidates for deobligation.
 The amount of funds obligated but not expended; the difference between cumulative obligations and cumulative expenditures, including accruals.
Source: AUDIT REPORT NO. 1-511-11-006-P JULY 28, 2011
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.
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- Program Funding Plans - ADS 202.3.7 - FAR 16.306 (d)(1)
- Ensure That Costs Are Appropriate - ADS 596.3.1 - 634.3.2
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- 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