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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
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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.
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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.
| The Process for Resolving Food Losses - 22 CFR 211.9(f)(e) - Food for Peace Handbook Next→ |
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- The Process for Resolving Food Losses - 22 CFR 211.9(f)(e) - Food for Peace Handbook
- Adequate Controls Over Food Distribution Were Not Fully Implemented - Principle IV-2 of the Generally Accepted Commodity Accountability Principles - 22 CFR 211.10(a) - Principle II-3 of the Generally Accepted Commodity Accountability
- Storage Conditions for Food Commodities Need Improvement - Generally Accepted Commodity Accountability Principles - 22 CFR 211.10(c) - 22 CFR 211.5(a)
- Requiring Containerization Has Not Been Fully Considered - Principle IV-2 of the Generally Accepted Commodity Accountability Principles
- Assets May Have Been Diverted - GAO’s “Standards for Internal Control in the Federal Government
- Strengthen Commodity Controls - P.L. 480 Handbook
- Options for Unused Equipment - ADS 324.5.4b
- Adequate Controls Over Food Distribution Were Not Fully Implemented - Principle II-3 of the Generally Accepted Commodity Accountability Principles - 22 CFR 211.10(a)
- Storage Conditions for Food Commodities Need Improvement - Generally Accepted Commodity Accountability Principles, Principle IV-2,11 - 22 CFR 211.5(b) - USAID Commodity Reference Guide
- Assets Were Missing, Diverted, and Sold for Profit - GAO publication Standards for Internal Control in the Federal Government, pages 14 and 15
Interested in the original audit reports?