HomeResourcesAudit Database Project Compliance RecommendationsAsset Management and TransferConduct Property End-Use Checks - Code of Federal Regulations, Title 22: Foreign Relations, Part 226.34 - ADS 324

Conduct Property End-Use Checks - Code of Federal Regulations, Title 22: Foreign Relations, Part 226.34 - ADS 324

According to the Code of Federal Regulations, Title 22: Foreign Relations, Part 226.34 Equipment, the recipient’s property management standards for equipment acquired with federal funds shall include standards to ensure that equipment records are maintained accurately and include a description of the equipment, an identification number, and unit acquisition cost.

Although this regulation refers to tangible nonexpendable property, the applicability of the requirement to maintain records of software development is a best practice for missions that expend millions of dollars on such programs.

Furthermore, ADS 324, Post Procurement, states that the mission is responsible for selecting a representative sampling or percentage of commodities at all value levels under the program and reviewing progress reports to verify that commodities financed by USAID are being used effectively.

General Recommendations

  • Develop a schedule for the implementer to submit to the mission a complete list of USAID-funded equipment with a program description and assigned values.

  • Develop and implement a procedure to perform end-use checks as part of routine site visits and retain documentation of the equipment reviewed.

Source: AUDIT REPORT NO. 6-268-11-003-P December 6, 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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