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Report File
Date Issued
Submitting OIG
U.S. Agency for International Development OIG
Agencies Reviewed/Investigated
U.S. African Development Foundation
Report Number
0-ADF-26-003-C
Report Type
Audit
Agency Wide
Yes
Number of Recommendations
13
Questioned Costs
$0
Funds for Better Use
$0
Report updated under NDAA 5274
No

Open Recommendations

This report has 13 open recommendations.
Recommendation Number Significant Recommendation Recommended Questioned Costs Recommended Funds for Better Use Additional Details
1 No $0 $0

Identify key balances, such as high-risk balances or high dollar value items and ensure that supporting schedules agree with stated balances

10 No $0 $0

Develop a plan for completing the FY 2026 internal controls assessment and resulting assurance statements, including the timing and who is responsible for completing the assessment

11 No $0 $0

Perform the FY 2026 internal controls assessment and prepare the resulting assurance statements in accordance with Federal requirements and within the required due date

12 No $0 $0

Establish and implement a financial reporting process to ensure timely preparation of an OMB Circular A-136-compliant AMR that is appropriate for its current size, staffing levels, and mission

13 No $0 $0

Develop procedures to analyze systems, controls, and legal compliance to the extent necessary to prepare management's assurances related to FMFIA

2 No $0 $0

For material transactions that sample support cannot be located, obtain alternative evidence such as confirmations from vendors, grantees or banks

3 No $0 $0

Develop and document retention controls that take into consideration USADF's current structure

4 No $0 $0

Establish and implement a financial reporting process to ensure timely preparation of quarterly and annual financial statements in compliance with OMB Circular A-136 that is appropriate for its current size, staffing levels, and mission

5 No $0 $0

Determine personnel gaps in its financial reporting function and determine whether these roles can be filled by existing USADF personnel

6 No $0 $0

Implement monitoring mechanisms to ensure adherence to federal financial management requirements and timely corrective action for deficiencies

7 No $0 $0

Consider implementing alternative solutions, to provide internal control support, including FMFIA/A-123 testing and documentation updates

8 No $0 $0

Develop and implement a streamlined internal control and risk assessment plan focused on the drawdown of operations, prioritizing high-risk areas such as disbursements, funds held outside of treasury (FHOT), grants, and closeout procedures to maintain compliance and financial integrity

9 No $0 $0

Strengthen communication and accountability by issuing clear written guidance on roles and responsibilities for remaining personnel and establishing a simple escalation process for unresolved control issues

U.S. Agency for International Development OIG