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    Subject Term: "Disbursement procedures"

    1 publication with a total of 4 open recommendations
    Director: David B. Gootnick
    Phone: (202) 512-3149

    4 open recommendations
    Recommendation: To ensure that USAID reimburses funds in accordance with section 9002 of the Department of State, Foreign Operations, and Related Programs Appropriations Act, 2015, the Administrator of USAID should reverse reimbursements that were not made to the same appropriation account as the account from which USAID obligated the funds.

    Agency: United States Agency for International Development
    Status: Open

    Comments: USAID concurred with the recommendation. In written comments on a draft of this report, USAID noted that it is examining whether sufficient appropriate resources exist to support all of the obligations against the accounts that were improperly reimbursed. As of September 2017, USAID is in the process of reversing the improper reimbursements. We will continue to monitor USAID's efforts to implement our recommendation.
    Recommendation: To ensure that USAID reimburses funds in accordance with section 9002 of the Department of State, Foreign Operations, and Related Programs Appropriations Act, 2015, the Administrator of USAID should reverse reimbursements for which there is no documentary evidence that the obligation was incurred to prevent, prepare for, and respond to the Ebola outbreak.

    Agency: United States Agency for International Development
    Status: Open

    Comments: USAID concurred with the recommendation. In written comments on a draft of this report, USAID stated that it would reverse reimbursements for which the documentation was lacking that the obligation was incurred to prevent, prepare for, and respond to the Ebola outbreak. As of September 2017, USAID is in the process of reversing the reimbursements. We will continue to monitor USAID's efforts to implement our recommendation.
    Recommendation: To ensure that USAID reimburses funds in accordance with section 9002 of the Department of State, Foreign Operations, and Related Programs Appropriations Act, 2015, the Administrator of USAID should determine whether reversing any of these reimbursements results in the obligation of funds in excess of appropriations in violation of the Antideficiency Act and, if so, report any violations in accordance with law.

    Agency: United States Agency for International Development
    Status: Open

    Comments: USAID concurred with the recommendation. In written comments on a draft of this report, USAID noted that USAID's Office of the Chief Financial Officer has been notified of a potential funds control violation and that USAID's ongoing review will determine whether an Antideficiency Act violation occurred. USAID further noted that, in the event it finds an Antideficiency Act violation, the agency would notify the violation in accordance with the law. In September 2017, USAID told GAO that it is finalizing the determination regarding the potential Antideficiency Act violation. We will continue to monitor USAID's efforts to implement our recommendation.
    Recommendation: To help ensure that USAID complies with reimbursement provisions that may arise in future appropriations laws, the Administrator of USAID should develop written policies and procedures for the agency's reimbursement process.

    Agency: United States Agency for International Development
    Status: Open

    Comments: USAID concurred with the recommendation. In written comments on a draft of this report, USAID noted that the agency will develop written policies and procedures that adequately address reimbursement provisions of applicable appropriations laws. In September 2017, USAID told GAO that it is in the process of finalizing the written policies and procedures for the agency's reimbursement process. We will continue to monitor USAID's efforts to implement our recommendation.