To improve oversight of ANP personnel and payroll data, provide greater assurance to U.S. and international stakeholders of the data’s accuracy, and ensure accountability of funds, we recommend that the Commander, USFOR-A, in coordination with UNDP, the MOI, and the MOF, as appropriate: Develop and implement a joint data verification plan by January 2015, detailing procedures by which USFOR-A, UNDP, and the MOI will coordinate to regularly and systematically verify the accuracy of ANP personnel, payroll, and AFMIS data. The joint plan should include: a. Descriptions of each organization’s roles and responsibilities in the verification process; b. Procedures by which UNDP will effectively carry out its fiduciary responsibility to administer LOTFA funding to the ANP. c. Requirements to reconcile ANP data—including daily attendance, payment request, payment summary, EPS, and AFMIS data, as well as salary payment reports and bank account numbers—on a monthly basis; d. Risk-based procedures by which coalition or UNDP personnel conduct regular spot checks to physically verify MOI-reported ANP personnel; and e. Procedures by which issues identified during verification—including unverified personnel, inaccurate data, and fund overpayments to the ANP—are mitigated or resolved, and similar occurrences in the future are prevented.