Adequate Controls Over Food Distribution Were Not Fully Implemented - Principle II-3 of the Generally Accepted Commodity Accountability Principles - 22 CFR 211.10(a)

Principle II-3 of the Generally Accepted Commodity Accountability Principles states that commodity management organizations should maintain documents and records that accurately reflect all transactions involved in the receipt and disposition of all commodities until the commodities are issued for distribution or consumption.

In addition, 22 CFR 211.10(a) requires that cooperating sponsors and recipient agencies “maintain records and documents in a manner which accurately reflects the operation of the program and all transactions pertaining to the receipt, storage, distribution, sale, inspection and use of commodities.”

General Recommendations

  • Develop a list of documents to be retained at the distribution site and require that this documentation be verified during postdistribution monitoring visits.
  • Develop a complete beneficiary database and use it to print lists of eligible beneficiaries prior to each distribution, (b) review the eligibility of each beneficiary monthly, and (c) have developed and implemented written procedures for food distribution.

AUDIT REPORT NO. 4-617-11-001-P NOVEMBER 10, 2010

The recommendations are 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 recommendations.

Tags: Asset Management and Transfer

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