Open Recommendations

We recommend that OSMRE create an automated process in the Electronic Abandoned Mine Land Inventory System to identify funding code edits for additional review.

Some or all of the recommendation is not publicly available due to concerns with information protected under the Freedom of Information Act.

Ensure that prior to awarding future subawards to the Foundation, that the Foundation: (a) updates its written policies and procedures to ensure performance data reported in the Performance Measurement Tool is accurate and supporting records are maintained, and (b) institutes controls to enforce its written policies and procedures requiring the retention of time and attendance records with evidence of supervisory review and approval that detail time spent on VOCA-related activities.

Remedy $18,983 in unsupported personnel costs for subaward 41718.

Ensure Freed Life establishes policies and procedures to ensure the Tennessee DFA is notified of events impacting the accomplishment of subaward objectives and any related financial or budget implications.

Ensure Freed Life updates its written policies and procedures to ensure performance data reported in the Performance Measurement Tool is accurate and supporting records are maintained.

Remedy $119,924 in unsupported personnel costs for subaward 52636 and $75,759 in unsupported personnel costs for subaward 52637.

Ensure Freed Life develops and implements a system of internal controls that provides reasonable assurance that personnel charges are accurate, allowable, and properly allocated and based on records that accurately reflect the time spent on VOCA-related activities.

USAID/Pakistan determine the allowability of $546,329 in questioned costs ($389,949 ineligible and $156,380 unsupported) detailed on pages 31 to 33 of the audit report and recover any amount that is unallowable.

(U) Rec. 1.a.1: This recommendation is Controlled Unclassified Information

(U) Rec. 1.a.2: This recommendation is Controlled Unclassified Information

(U) Rec. 1.a.3: This recommendation is Controlled Unclassified Information

(U) Rec. 1.a.4: This recommendation is Controlled Unclassified Information

(U) Rec. 1.a.5: This recommendation is Controlled Unclassified Information

(U) Rec. 1.e: This recommendation is Controlled Unclassified Information

(U) Rec. 1.g: This recommendation is Controlled Unclassified Information

(U) Rec. 1.i: This recommendation is Controlled Unclassified Information

EXIM's Office of External Engagement, in coordination with the Office of the Chairman, should establish consistent nomination processes for all award categories that delineate roles and responsibilities.

EXIM's Office of External Engagement, in coordination with the Office of the Chairman, should establish criteria for selecting awardee(s) for each award category, including special award categories.

EXIM's Office of External Engagement, in coordination with the Chief Risk Officer, should complete a risk profile, or assessment, to identify all potential risks to the awards program.

EXIM's Office of External Engagement should identify and implement due diligence activities, as needed, to mitigate the potential risks based upon its risk profile, such as determining when character, reputational, and transaction integrity (CRTI) reviews or other ethical, legal, law enforcement, Office of Inspector General, or non-public source reviews are needed.

We recommend that the Acting Assistant Administrator for USAID's Bureau for Latin America and the Caribbean document management controls for U.S. foreign assistance to Colombia such as by defining key terms, inserting specific appropriations law language in activity-specific statutory checklists for any new obligations, and clarifying how limitations apply to unspent prior year funds.

We recommend that the Acting Assistant Administrator for USAID's Bureau for Latin America and the Caribbean formalize guidance for implementing USAID's more restrictive stance of not providing assistance that targets demobilized combatants.

Define in policy
a. the process that examiners should use to request access to files in the Supervision Examination System.
b. the criteria that managers and regional analysts should use to assess whether a need to know exists in accordance with the least privilege principle.
c. the requirement that regional analysts document an examiner’s need to know before granting access to supervision files in the Supervision Examination System.
d. consequences for accessing confidential supervisory information without a need to know or providing access to confidential supervisory information when a need to know does not exist.

Update the document handling directive to require supervision staff to share files by emailing Supervision Examination System links.