ADS 596.3.1, “Establishing Internal Controls,” states that management control activities include top-level and functional-level management reviews, as well as the accurate recording and proper execution of transactions and events.
ADS 596.3.2, “Assessing the Adequacy of Internal Controls,” states that “USAID managers and staff must continuously assess and improve the effectiveness of internal controls for the Agency’s programs and operations.”
Further, the Government Accountability Office’s Standards for Internal Control in the Federal Government states that transactions and other significant events need to be clearly documented, and that the documentation should be properly managed, maintained, and readily available for examination.
- Develop and implement adequate internal controls over per diem payments.
- Do not delegate to an employee sole responsibility for overseeing the distribution of per diems, increasing the risk of misappropriation of funds.
- Ensure checks and balances and verification are in place to decrease the risk of misappropriation.
Source: 7-683-11-008-P Year: 2011
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.