Open Recommendations

We recommend that the Grantee maintain adequate documentation justifying all sole-source vendor selection to ensure compliance with all applicable regulations.

We recommend that the Grantee work with ARC, to solve the $396,000 of questioned costs.

We recommend that the Grantee develop procedures to hold their partners accountable for preparing and submitting quarterly reports in a timely manner.

We recommend that USAID or other U.S. government officials responsible for the administration and oversight of the Dubai warehouse take the following actions: Update the warehouse contract to clarify requirements for temperature and humidity control, maintaining mechanical equipment, and inspecting commodities in the warehouse.

We recommend that USAID or other U.S. government officials responsible for the administration and oversight of the Dubai warehouse take the following actions: Update the statement of work for third-party inspections to clarify quarterly inspection requirements of Dubai warehouse conditions, such as pest control and temperature.

USAID or other U.S. government officials responsible for the administration and oversight of the direct budget support funds work with contractor KPMG to develop a plan to submit the required oversight deliverables to ensure U.S. government funds are being used as intended

USAID or other U.S. government officials responsible for the administration and oversight of the direct budget support funds develop and implement a plan to review the internally displaced persons expenditure category from June 2022 through December 2023 in the scope of work for future contracted audits of the Government of Ukraine to confirm that preventative controls screen beneficiaries for duplicate payments

USAID or other U.S. government officials responsible for the administration and oversight of the direct budget support funds work with the the Government of Ukraine to develop a plan to identify the extent to which payments were made to internally displaced persons living abroad between June 2022 and July 2023 that were reimbursed by USAID's contributions to the Public Expenditures for Administrative Capacity Endurance fund, and use the reconciliation process outlined in the World Bank's 2024 Project Operation Manual for any amounts determined to be ineligible

We recommend that USGS amend all active Infrastructure Investment and Jobs Act cooperative agreements to include performance measures or metrics.

We recommend that USGS require the University of Arizona to conduct a comprehensive review of Infrastructure Investment and Jobs Act cooperative agreements (Nos. G23AC00054 and G23AC00469) to assess all project milestones, estimate the costs required to complete them, and take appropriate action based on those conclusions.

We recommend that USGS require the University of Arizona to develop and implement a subrecipient monitoring plan for the New Mexico Institute of Mining and Technology that includes compliance with Federal statutes, regulations, and the terms and conditions of the subaward.

Verify that MCA Lesotho II Authority corrects the one material weakness in internal control detailed on pages 42 and 46 of the audit report.

Verify that MCA Lesotho II Authority corrects the one instance of material noncompliance detailed on pages 42 and 47 of the audit report.

Complete the Process Level Risk Assessment for PIDP by determining and documenting which PIDP subprocesses will be tested and when; testing the design and effectiveness of internal controls for the selected subprocesses; and developing and implementing related corrective actions, as needed.

Further clarify for MARAD reviewing officials and grantees the existing criteria for determining what constitutes red (Material Deviations), yellow (Limited/Controlled Deviations), or green (No Deviations) for the quarterly assessments of a project's scope, schedule, and budget.

Require completion of checklists and provide corresponding instructions for MARAD personnel who perform pre-award, interim, and closeout site visits to promote consistency among those visits.

Develop and implement a process to require MARAD supervisory reviews of all site visit documentation and require supervisors to also document the results of their review.

Enhance existing policies and procedures to provide clearer definitions, best practices, and references to Title 2, Code of Federal Regulations, Part 200 on critical topics, such as unallowable costs, and reissue the procedures for MARAD personnel to use when reviewing a grantee's Request for Advance or Reimbursement.

Develop and issue instructions for MARAD personnel to use in reviewing grantees' Federal Financial Reports.

Develop and seek to implement a Strategic Human Capital Plan in line with Governmentwide policy and departmental priorities.

Implement training related to Title 2, Code of Federal Regulations, Part 200, including unallowable cost under Federal awards, for staff who oversee PIDP.

We recommend the Vice President, Generation Tech Support, revise Generation’s Standard Operating Procedure 12.871, Cyber Security – Backup and Recovery, to address encryption to align with federal guidance and communicate the standard operating procedure requirements to plant personnel.

We recommend the Vice President, Generation Tech Support, develop backup and recovery plans for each plant in accordance with Generation’s Standard Operating Procedure 12.871, Cyber Security – Backup and Recovery.

Finalize implementation of controls within the new Automated Transaction Manager system to require all forms and supporting documentation associated with purchase card transactions be properly completed, verified, and retained in accordance with policy.

Identify and review recurring payments and assess whether establishing a contract would better serve the Postal Regulatory Commission.