type: other

jurisdiction: US

text: b"UNITED STATES AGENCY FOR INTERNATIONAL DEVELOPMENT\n\n OFFICE OF INSPECTOR GENERAL\n\n FOR THE\n\n MILLENNIUM CHALLENGE CORPORATION\n\n SEMIANNUAL REPORT\n\n TO THE CONGRESS\n\n\n\n\n\n April 1, 2007 - September 30, 2007\n\n\x0cMission\n\nThe mission of Office of Inspector General (OIG) is to contribute to and support integrity,\nefficiency, and effectiveness in all activities of the organizations for which it has oversight\nresponsibilities.\n\nValues\nIn accomplishing our mission, OIG is committed to the following:\n\n \xe2\x80\xa2 Integrity\n\n \xe2\x80\xa2 Excellence\n\n \xe2\x80\xa2 Teamwork\n\nStrategic Goals\n\n \xe2\x80\xa2 Reduce vulnerabilities in high-risk MCC programs\n\n \xe2\x80\xa2 Increase effectiveness of MCC programs in addressing strategic goals and priorities\n\n \xe2\x80\xa2 Help to ensure operational integrity in MCC management systems programs\n\x0cCONTENTS\n\nMessage from the Inspector General ................................................................................................v\n\n\nExecutive Summary ..............................................................................................................................1\n\n\nSummary of Results .............................................................................................................................3\n\n\n Strategic Goal 1: Reduce vulnerabilities in high-risk Millennium\n\n Challenge Corporation programs ..........................................................................................3\n\n\n Strategic Goal 2: Increase effectiveness of Millennium Challenge\n\n Corporation programs in addressing strategic goals and priorities ..................................7\n\n\n Strategic Goal 3: Help to ensure operational integrity in Millennium\n\n Challenge Corporation management systems programs ...................................................9\n\n\nAppendices - Reporting Requirements ...........................................................................................11\n\n\n\n\n\n SEMIANNUAL REPORT TO THE CONGRESS iii\n\x0c\x0cMESSAGE FROM THE\nINSPECTOR GENERAL\nT his Semiannual Report to the Congress (SARC)\n presents information about the work of\n the United States Agency for International\nDevelopment, Office of Inspector General (USAID/\nOIG) in providing oversight for the Millennium\n Significant OIG activity and achievements in support\n of these goals is described in this report, and\n comprehensive statistics and data regarding our efforts\n are also included.\n\nChallenge Corporation (MCC) during the six-month OIG continues to use a collaborative, proactive, and\nperiod ending on September 30, 2007. It is issued in results-oriented approach in support of the integrity,\naccordance with the requirements of the Inspector efficiency, and effectiveness of MCC programs and\nGeneral Act of 1978, as amended, and specifically operations.\naddresses OIG responsibilities for MCC.\nThe work reported was planned and executed in support\nof OIG\xe2\x80\x99s three strategic goals for MCC:\n \xe2\x80\xa2 \t Reduce vulnerabilities in high-risk MCC\n programs\n \xe2\x80\xa2 \t Increase effectiveness of MCC programs in\n addressing strategic goals and priorities\n \xe2\x80\xa2 \t Help to ensure operational integrity in MCC\n management systems programs\n\n\n\n\n Donald A. Gambatesa\n\n Inspector General\n\n\n\n\n\n SEMIANNUAL REPORT TO THE CONGRESS v\n\x0c\x0cEXECUTIVE SUMMARY\n\nT his SARC presents information about the work\n of the United States Agency for International\n Development (USAID), Office of Inspector\nGeneral (OIG) in providing oversight for the\nMillennium Challenge Corporation (MCC) during the 6\xc2\xad\n Strategic Goal 2: Increase effectiveness of\n programs in addressing strategic goals and\n priorities\n \xe2\x80\xa2 \t MCC\xe2\x80\x99s management of Conditions Precedent\nmonth period ending on September 30, 2007. It is issued (CP) practices were sound; and\nin accordance with the requirements of the Inspector \xe2\x80\xa2 \t Three process improvements were identified\nGeneral Act of 1978, as amended, and specifically and recommended for MCC's management of\naddresses our responsibilities for MCC. CP.\nThe work reported was planned and executed in support Strategic Goal 3: Help to ensure operational\nof OIG\xe2\x80\x99s three strategic goals for MCC as described integrity in management systems programs\nbelow along with significant findings and actions related\nto each goal. \xe2\x80\xa2 \t MCC's information security program does\n not meet all Federal Information Security\nStrategic Goal 1: Reduce vulnerabilities in high- Management Act of 2002 (FISMA)\nrisk programs requirements and recommendations to remedy\n \xe2\x80\xa2 \t A Fund Accountability Statement (FAS) audit the deficiencies were provided by OIG; and\n found nonmaterial weaknesses and instances \xe2\x80\xa2 \t A follow-up audit of MCC\xe2\x80\x99s process for\n of noncompliance at Millennium Challenge managing audit recommendation closure was\n Georgia Fund (MCG); found to be sound.\n \xe2\x80\xa2 \t A FAS audit found material weaknesses and\n instances of noncompliance at MCA-Honduras;\n \xe2\x80\xa2 \t A FAS audit found many improvements in\n accountability at MCA-Madagascar;\n \xe2\x80\xa2 \t Nineteen overseas audit firms were\n determined qualified to perform FAS audits;\n and\n \xe2\x80\xa2 \t Information briefings to increase fraud\n awareness and understanding of audit\n requirements were conducted for 129 attendees.\n\n\n\n\n SEMIANNUAL REPORT TO THE CONGRESS 1\n\x0c\x0cSUMMARY OF RESULTS\n\n Strategic Goal 1:\n Reduce vulnerabilities in high-risk programs\n\n\n\nA s MCC increases the pace of its program\n implementation, OIG is revising its approach\n to meet the changing needs of MCC. OIG is\nincreasing oversight and assessments of field operations\nto address the high risk that new and innovative\n FAS Audit Activity\n OIG performs technical oversight of the audits of the\n accountable entities\xe2\x80\x99 fund statements. These audits,\n called FAS audits, are performed by independent\nprograms present. MCC is unlike other foreign aid auditors contracted by the recipient countries. OIG\nefforts of the U.S. Government in that it operates as an works with the auditors during the audit process\nindependent U.S. Government corporation that works to ensure that significant findings are reported as\nonly with countries that have already shown that they recommendations. For the period ending December\nperform better than their peers on the policies that 31, 2006, FAS audits were issued for Benin, Georgia,\nsupport growth and poverty reduction. As a result, OIG Honduras, Nicaragua, and Madagascar. In addition,\ndefines MCC\xe2\x80\x99s high-risk programs as the Compact,1 significant work continued with FAS audits in Cape\nThreshold,2 and 609(g)3 programs because they are Verde, Ghana, Armenia, and Vanuatu.\nfield operations that are evolving quickly, in foreign\n Qualification of Audit Firms\nenvironments, and are disbursing funds under the\ndirection of local recipient organizations that have little As part of its quality assurance program, OIG identifies\nor no experience managing funds in compliance with and approves overseas audit firms that are qualified\nU.S. Government standards. to perform financial audits. Qualification requires\n compliance with elements of professional auditing\nOIG\xe2\x80\x99s specific activities during this reporting period\n standards. In all cases, OIG staff travel to the country\nconcerned three areas:\n to conduct the assessments. In addition, OIG reviews\n \xe2\x80\xa2 \t Overseeing the Millennium Challenge Account the statements of work and resulting audit work\n (MCA) audit process, including the FAS audits performed under these contracts. These audits review\n contracted for by the accountable entities the entity\xe2\x80\x99s FAS, internal controls, and compliance with\n implementing MCC compacts; material provisions, and OIG issues the audit with\n recommendations to MCC for overseeing the resolution\n \xe2\x80\xa2 \t Auditing the Madagascar Compact program; and of identified weaknesses and questioned costs.\n \xe2\x80\xa2 \t Providing OIG informational briefings. During this period, OIG traveled to Lesotho,\n Mozambique, Namibia, and Tanzania and qualified 19\n audit firms, bringing the total number of firms qualified\n to perform FAS audits to 41. OIG continues to build\n\n\n\n1.\t A Compact is a multi-year agreement between the MCC and an eligible country to fund specific programs targeted at reducing poverty and\n stimulating economic growth.\n2.\t The Threshold Program is designed to assist countries that are on the \xe2\x80\x9cthreshold,\xe2\x80\x9d meaning they have not yet qualified for MCA Compact\n funding, but have demonstrated a significant commitment to improve their performance on the eligibility criteria for MCA Compact funding.\n3.\t The Millennium Challenge Act of 2003, Section 609 (g) authorizes assistance for the purpose of facilitating the development and implementa\xc2\xad\n tion of a Compact between the United States and the recipient country.A country may receive both a Compact and additional funding under\n the \xe2\x80\x9cCompact Assistance -609 (g) program.\xe2\x80\x9d\n\n\n\n SEMIANNUAL REPORT TO THE CONGRESS 3\n\x0c relationships with organizations that have experience Honduras\n or interest in international auditing of development\n projects. During this reporting period, OIG issued the second\n FAS audit for Honduras. The audit found material\n Georgia weaknesses in the internal control structure and\n instances of noncompliance with rules, regulations, and\n During this reporting period, OIG issued the second laws. However, MCA-Honduras did take final action\n FAS audit for Georgia. The audit found nonmaterial on 6 of the 10 internal control findings prior to report\n weaknesses in the internal control structure and issuance.\n instances of noncompliance with rules, regulations,\n and laws. MCG took final action on all but one of the The audit was contracted by MCA-Honduras and\n findings from the previous period. covered incurred costs totaling $3,247,978 for the period\n from July 1 to December 31, 2006, under the 4-year\n The audit was contracted by the MCG and covered compact of approximately $215 million. The purpose\n incurred costs totaling $4,026,798 for the period of the compact is to reduce poverty and stimulate\n from July 1 to December 31, 2006, under the 5-year economic growth with projects in rural development and\n compact of approximately $295.3 million. The purpose transportation sector support. No questioned costs were\n of the compact is to reduce poverty and stimulate identified, and the accountability statement presented\n economic growth by focusing on the areas of regional fairly and in all material respects the program revenues\n infrastructure rehabilitation and enterprise development. and costs incurred for the period audited.\n No questioned costs were identified, and the\n OIG recommended that MCC request and verify\n accountability statement presented fairly and in all\n that MCA-Honduras (1) corrects the internal control\n material respects the program revenues and costs\n deficiencies and (2) corrects the material instances of\n incurred for the period audited.\n noncompliance identified.\n OIG recommended that MCC request and verify that\n (Audit Report No. M-000-07-008-N, September 10, 2007)\n MCG correct the internal control deficiencies identified.\n (Audit Report No. M-000-07-009-N, September 27, 2007) Madagascar\n During this reporting period, OIG issued the second\n FAS audit for Madagascar. The results show many\n improvements in accountability since the last audit\n report.\n\n\n\n\n Photograph of onion\n farmers supported\n by MCA-Madagascar\n Agricultural Business\n Center (ABC) in Antsirabe,\n Madagascar. An ABC\n contractor is teaching\n farmers how to use\n fertilizers, pesticides, and\n other techniques to ensure\n that the onions meet the\n European Union\xe2\x80\x99s produce\n standards.\n\n\n\n\n4 SEMIANNUAL REPORT TO THE CONGRESS\n\x0c Photograph of farmers\n supported by the MCA-\n Madagascar Agricultural\n Business Center in\n Vatomandry, Madagascar.\n The farmers refined litchi\n to produce essential oils.\n\n\n\n\nThe audit of the FAS for Madagascar found that MCA- Based on its review of the audit report, OIG made two\nMadagascar corrected all internal control and compliance recommendations: that MCC (1) make a management\nfindings and recommendations listed in the report decision regarding the allowability of the $10,702 in\nof December 21, 2006 (M-000-07-001-N) with the ineligible questioned costs and (2) request and verify that\nexception of the internal control item addressing the use MCA-Madagascar correct a compliance deficiency.\nof software to produce the financial statements.\nHowever, like the audit from the prior period, the audit Preventive Outreach\nissued this period found that certain disbursements of Preventing fraud through education and training is\nthe accountable entity were questionable (i.e., questioned a high priority for OIG. As MCC programs expand\ncosts). operations and expend more funds overseas, OIG will\nThe audit was contracted by MCA-Madagascar and increase fraud prevention efforts. OIG\xe2\x80\x99s early briefings\ncovered incurred costs totaling $5,401,214 for the are provided in connection with qualifying audit firms\nperiod from July 1 to December 31, 2006, under the in recipient countries. For example, fraud awareness\n4-year compact of approximately $110 million. The training given to employees, contractors, grantees, and\nGovernment of the Republic of Madagascar established others alerts them to fraudulent practices and schemes\nMCA-Madagascar to implement and manage the and advises them on how to report fraud. When\ncompact. The purpose of the compact is to reduce requested, the training is tailored to specific groups.\npoverty and stimulate economic growth in Madagascar\nby focusing on three areas: property rights, the financial Furthermore, investigations resulting in criminal\nsector, and agricultural business investment. and/or civil prosecution are publicized on USAID\xe2\x80\x99s\n internet site and in other publications to call attention\nThe auditors reported that, except for ineligible to prosecutorial action taken against individuals or\nquestioned costs of $10,702, the fund accountability organizations whose illegal activities have targeted MCC\nstatement presented fairly and in all material respects programs. OIG hotline posters, flyers, and cards have\nthe program revenues and costs incurred for the period been distributed worldwide. In an effort to expand\naudited. In addition, the auditors identified an instance OIG\xe2\x80\x99s outreach efforts, the materials are produced in\nof noncompliance pertaining to the costs of workshops English, Spanish, French, and Arabic.\nassociated with activities not provided for in the compact\nbudget or clauses.\n\n\n\n\n SEMIANNUAL REPORT TO THE CONGRESS 5\n\x0c Recipient Contracted Audit Briefings are an essential provided under compacts. These briefings are conducted\n component of OIG\xe2\x80\x99s outreach program in the field. in each country that receives compacts and are part\n These briefings serve to educate and train potential of the process OIG uses to identify firms as potential\n audit firms, local government officials, and others in contractors for MCA audit business opportunities.\n the U.S. Government standards for auditing monies\n\n\n FRAUD AWARENESS (FA) AND RECIPIENT CONTRACTED AUDIT (RCA) BRIEFINGS\n\n AS OF SEPTEMBER 30, 2007\n\n\n Month Location Sessions Attendees Professional Affiliation\n\n APR NOTHING TO REPORT\n MAY NOTHING TO REPORT\n JUN NOTHING TO REPORT\n JUL Washington, DC 1 35 MCC Ethics Training (FA)\n Maputo, Mozambique 1 15 Local Accounting Firms (FA, RCA)\n MCC Personnel (FA, RCA)\n MCA-Mozambique Personnel (FA, RCA)\n Ministry of Finance Personnel (FA, RCA)\n\n Dar es Salaam,Tanzania 1 15 Local Accounting Firms (FA, RCA)\n MCC Personnel (FA, RCA)\n MCA-Tanzania Personnel (FA, RCA)\n Ministry of Finance Personnel (FA, RCA)\n AUG Washington, DC 1 34 MCC Personnel (FA)\n\n Maseru, Lesotho 1 15 Local Accounting Firms (RCA)\n Auditor General Office (RCA)\n Interim Director of MCA-Lesotho (RCA)\n Professional Accounting Licensing Body (RCA)\n U.S. Department of State\xe2\x80\x99s Deputy Chief of\n Mission (RCA)\n\n Windhoek, Namibia 1 15 Local Accounting Firms (RCA)\n Auditor General Office (RCA)\n Interim Director of MCA-Lesotho (RCA)\n Professional Accounting Licensing Body (RCA)\n USAID Assistant Mission Director and\n Financial Analyst (RCA)\n SEP NOTHING TO REPORT\n TOTAL 6 129\n\n\n\n\n6 SEMIANNUAL REPORT TO THE CONGRESS\n\x0c Strategic Goal 2:\n Increase effectiveness of programs in addressing MCC\xe2\x80\x99s strategic goals and\n priorities\n\n\n\nM CC is attempting to provide foreign aid\n targeted toward economic growth through\n large grants to projects where the recipient\nhas the major responsibility for project implementation.\nMCC has set the following four goals to direct its\n made to compact countries. This audit was designed to\n have a broad scope and included compact agreement\n management in Armenia, Cape Verde, Georgia,\n Honduras, Madagascar, and Nicaragua.\n\nactivities: The audit concluded that MCC had a process in place\n to provide reasonable assurance that all CPs were\n \xe2\x80\xa2 T\n \t ransformative development; successfully met and properly implemented before the\n compact was entered into force and before initial and\n \xe2\x80\xa2 \t Support of good policy; subsequent funding.\n \xe2\x80\xa2 \t Improvement of MCC operational \n The audit identified three improvement areas for MCC\xe2\x80\x99s\n effectiveness; and\n CP process and provided recommendations to address\n \xe2\x80\xa2 \t MCC capability building. them as follows:\n\nOIG\xe2\x80\x99s support of MCC\xe2\x80\x99s goals is evident in all of OIG\xe2\x80\x99s \xe2\x80\xa2 \t MCC needs to develop a more formalized and\nwork related to MCC compacts, its chief assistance consistent approach to guide compact countries\ninstrument. Recent OIG audits focused on the CPs of in revising and reporting on CPs.\nMCC\xe2\x80\x99s compact management. Reviews were conducted -\t Recommendation: Develop and issue\nacross several countries. OIG\xe2\x80\x99s recommendations specific guidelines that describe how CPs\nidentified areas to improve operational effectiveness and will be established, defined, revised, and\nstrengthen delivery mechanisms. reported.\nAudit of the MCC\xe2\x80\x99s Management of Its CPs in \xe2\x80\xa2 \t MCC\xe2\x80\x99s clearance timeframes for approval of\nIts Compact Agreements country requests, which include the CP report,\n could be clarified.\nMCC requires that the compact country meet a series of\nCPs before a compact is entered into force4 and before -\t Recommendation: Issue guidance that\nfunds are disbursed for compact implementation. CPs describes the clearance timeframe for\nare established in conjunction with the compact country approving country requests and related\nby MCC\xe2\x80\x99s legal and sector experts during compact documents, such as the CP Report.\nnegotiations and are outlined in the compact and related \xe2\x80\xa2 \t Additional documentation is needed to justify a\ndisbursement agreements. The purpose of a CP is to procurement action.\nensure that (1) the compact countries establish certain\nlegal, budgetary, and program actions and (2) the various -\t Recommendation: Develop and issue\nprograms being funded by MCC are implemented and a policy requiring written justifications\ncarried out with proper controls. for deviations from the guidelines when\n rejecting all bids and when using single-\nOIG conducted the audit to determine whether source selection.\nMCC ensured that all required CPs were met before\ncompacts went into effect and disbursements were\n\n\n\n\n4. According to MCC officials, entry-into-force is the point at which a binding commitment is recognized and the compact funds are obligated.\n\n\n\n SEMIANNUAL REPORT TO THE CONGRESS 7\n\x0c MCC agreed with the recommendations and explained\n its plan for implementing the recommendations, and\n OIG considers that a management decision had been\n reached on the recommendations.\n (Audit Report No. M-000-07-002-P, July 26, 2007)\n\n\n\n\n8 SEMIANNUAL REPORT TO THE CONGRESS\n\x0c Strategic Goal 3:\n Help to ensure operational integrity in management systems programs\n\n\n\nC ongressional legislation and Office of\n Management and Budget (OMB) regulation\n require certain audits be performed to help\nresolve high-risk governmentwide problems and ensure\noperational integrity in systems and operations. During\n To carry out its mission, MCC\xe2\x80\x99s operations include a\n contracting function at its headquarters in Washington,\n DC, which was the subject of the prior audit conducted\n by OIG. The prior audit found that MCC had complied\n with certain requirements of the Federal Acquisition\nthis reporting period, OIG conducted a FISMA audit, Regulation (FAR) but identified areas for further\nas well as an audit to determine MCC\xe2\x80\x99s effectiveness in improvements, including affirming the applicability of\nresponding to audit recommendations. FAR to MCC procurements, establishing requirements\n for the use of sole-source procurements, and developing\nOIG also performed substantial work on audits required a program for small business procurements.\nby the Government Management Results Act.\n The follow-up audit concluded that MCC\xe2\x80\x99s process for\nAudit of the Millennium Challenge managing audit recommendation closure was sound.\nCorporation\xe2\x80\x99s Compliance with the Provisions MCC took appropriate actions to justify closure on all\nof the Federal Information Security nine recommendations in the Audit of the Millennium\nManagement Act of 2002 for Fiscal Year 2007 Challenge Corporations Contract Award Process.\nAn audit was conducted to determine if MCC\xe2\x80\x99s (Audit Report No. M-000-07-003-P, September 6, 2007)\ninformation security program meets FISMA\nrequirements for an agencywide information security Audit of MCC\xe2\x80\x99s Consolidated Financial\nprogram that protects MCC\xe2\x80\x99s information and assets. Statements, Internal Controls, and Compliance\n for the Period Ending September 30, 2007\nOIG found that MCC\xe2\x80\x99s information security program\ndoes not meet all the FISMA requirements, and OIG During this reporting period, OIG initiated the contract\nmade 3 recommendations to address the deficiencies. for the financial statement audit. Auditors have reviewed\nMCC\xe2\x80\x99s action in response to these recommendations will MCC\xe2\x80\x99s automated accounting systems, and internal\nbe reviewed in the FISMA audit for fiscal year 2008. control and payroll testing was completed. The audit\n report is expected to be issued in mid-November 2007.\n(Audit Report M-000-07-004-P, September 28, 2007)\n\nFollow-up Audit of the Millennium Challenge\nCorporation\xe2\x80\x99s Contract Award Process\nIn accordance with OMB Circular A-50, follow-up\naudits assess whether management\xe2\x80\x99s response to audit\nrecommendations was effective in correcting identified\nproblems to ensure that audit recommendations lead to\nresults. This follow-up audit looked at MCC\xe2\x80\x99s response\nto the nine recommendations OIG made in October\n2005 in Audit of the Millennium Challenge Corporation\xe2\x80\x99s\nContract Award Process.\n\n\n\n\n SEMIANNUAL REPORT TO THE CONGRESS 9\n\x0c\x0c A\n\n P\n\n P\n\n REPORTING E\nREQUIREMENTS N\n D\n I\n C\n E\n S\n\n 11\n\x0c\x0c FINANCIAL AUDIT REPORTS ISSUED\n\n April 1, 2007 through September 30, 2007\n\n\n Amount of Type of\n Report Number Date of Report Report Title Findings Findings\n\n\n\n\n NOTHING TO REPORT\n\n\n\n\n\nAppendix A SEMIANNUAL REPORT TO THE CONGRESS 13\n\x0c PERFORMANCE AUDIT REPORTS ISSUED \n\n April 1, 2007 through September 30, 2007\n\n Amount of Type of\n Report Number Date of Report Report Title Findings Findings\n M-000-07-002-P 07/26/07 Audit of the MCC\xe2\x80\x99s Management of Its Conditions Precedent\n in Its Compact Agreements\n\n M-000-07-003-P 09/06/07 Audit of the MCC\xe2\x80\x99s Contract Award Process\n\n M-000-07-004-P 09/28/07 Audit of the Millennium Challenge Corporation\xe2\x80\x99s Compliance\n With the Provisions of the Federal Information Security\n Management Act for Fiscal Year 2007\n\n\n\n\n BU--Better Use of Funds\n\n QC--Questioned Costs\n\n UN--Unsupported Costs\n\n Note: UN is part of QC\n\n\n\n\n14 SEMIANNUAL REPORT TO THE CONGRESS Appendix A\n\x0c MISCELLANEOUS AUDIT REPORTS ISSUED\n April 1, 2007 through September 30, 2007\nFund Accountability Statement audit reports covering the agreement period of July 1 to December 31, 2006*\n\n Date of Amount of Type of\n Report Number Report Report Title Findings Findings\n M-000-07-005-N 08/10/07 Audit of the MCC Resources Managed by Millennium $10,702 QC\n Challenge Account-Madagascar under the Compact UN\n Agreement between the MCC and the Government of the\n Republic of Madagascar from July 1, 2006 to December 31,\n 2006\n\n M-000-07-006-N 08/23/07 Audit of the MCC Resources Managed by MCA-Nicaragua\n under the Compact Agreement between the MCC and the\n Government of Nicaragua from July 1, 2006 to December\n 31, 2006\n\n M-000-07-007-N 08/31/07 Audit of the Fund Accountability Statement of the $150 QC\n Millennium Challenge Corporation (MCC) Resources UN\n Managed by the MCA-Benin Under the Compact\n Agreement dated February 22, 2006, between MCC and the\n Government of Benin for the period from July 1, 2006, to\n December 31, 2006\n\n M-000-07-008-N 09/10/07 Audit of the Millennium Challenge Corporation (MCC)\n Resources Managed by Millennium Challenge Account-\n Honduras (MCA-Honduras) Under the Compact\n Agreement Between the MCC and the Government of\n Honduras from July 1, 2006 to December 31, 2006\n\n M-000-07-009-N 09/27/07 Audit of the MCC Resources managed by the Millennium\n Challenge Georgia Fund, Under the Compact Agreement\n Between the MCC and the Government of Georgia for the\n period from July 1, 2006 to December 31, 2006\n\n *Note: Questioned costs outstanding at this time from the previous reporting period include an additional $6,617.24 for MCA Madagascar.\n\n\n\n\n BU--Better Use of Funds\n\n QC--Questioned Costs\n\n UN--Unsupported Costs\n\n Note: UN is part of QC\n\n\n\n\nAppendix A SEMIANNUAL REPORT TO THE CONGRESS 15\n\x0c\x0c AUDIT REPORTS OVER SIX MONTHS OLD\n\n WITH NO MANAGEMENT DECISION\n\n As of September 30, 2007 \n\n Desired\n Current Decision\n Report Date of Recommendation Target\n Number Report Title Report Status Date\n M-000-07-001-N Audit of the Fund Accountability Statement of the MCC 12/21/06 1 12/07\n Resources Managed by MCA-Madagascar under the Compact 2 12/07\n Agreement dated April 18, 2005 between MCC and the\n 3 12/07\n Government of the Republic of Madagascar for the period\n from July 27, 2005 to June 30, 2006\n\n M-000-07-002-N Audit of the Fund Accountability Statement of the MCC 01/11/07 1 01/08\n Resources Managed by MCA-Cape Verde under the Compact 2 01/08\n Agreement dated July 4, 2005, between MCC and the\n Government of the Republic of Cape Verde for the period\n from October 17, 2005 to June 30, 2006\n\n M-000-07-003-N Independent Auditor\xe2\x80\x99s Report on the Financial Audit of the 02/07/07 1 02/08\n MCC Resources Managed by Millennium Account-Honduras 2 02/08\n (MCA-Honduras), Under the Compact Agreement Between\n the MCC and MCA-Honduras from Feb 22, 2006 - June 30,\n 2006\n\n M-000-07-004-N Audit of the Fund Accountability Statement of the MCC 02/27/07 1 02/08\n Resources Managed by Millennium Challenge Georgia Fund\n (MCG), Under the Compact Agreement dated September 12,\n 2005, Between the MCC and the Government of Georgia for\n the Period from April 7, 2006, to June 30, 2006\n\n\n\n\nAppendix B SEMIANNUAL REPORT TO THE CONGRESS 17\n\x0c\x0c SIGNIFICANT AUDIT RECOMMENDATIONS\n\n DESCRIBED IN PREVIOUS SEMIANNUAL\n\n REPORTS WITHOUT FINAL ACTION \n\n As of September 30, 2007 \n\n Final\n Action\n Report Rec. Issue Management Target\n Number Subject of Report No. Date Decision Date Date\n M-000-05-003-P Audit of the Millennium Challenge Corporation\xe2\x80\x99s 8 06/20/05 04/07 04/07*\n Compliance with Provisions of the Federal\n Information Security Management Act of 2002\n\n M-000-06-001-C Audit of the Millennium Challenge Corporation\xe2\x80\x99s 5.2 12/06/05 12/06/05 04/07*\n Financial Statements, Internal Controls, and\n Compliance for the Period Ending September 30,\n 2005 and the Nine Month Period Ending September\n 30, 2004\n\n M-000-06-001-S Review of the Millennium Challenge Corporation\xe2\x80\x99s 3 05/16/06 05/16/06 05/07*\n Progress in Achieving Its Planned Organizational 4 05/16/06 05/07*\n Structure and Beginning Its Assistance Programs\n\n M-000-06-003-P Audit of the MCC\xe2\x80\x99s Compliance with the Provisions 1 09/29/06 09/29/06 09/07*\n of the Federal Information Security Management Act\n of 2002 for Fiscal Year 2006\n\n M-000-007-001-F Audit of the MCC\xe2\x80\x99s Financial Statements, Internal 3 11/14/06 01/18/07 01/08\n Controls, and Compliance for the period ending 7.1 01/18/07 01/08\n September 30, 2006, and 2005\n\n M-000-07-001-P Audit of the MCC\xe2\x80\x99s Due Diligence Review Process 1 03/02/07 03/02/07 03/08\n Leading to Compact Awards\n\n M-000-07-001-N Audit of the Fund Accountability Statement of the 1A 12/21/06 12/21/07\n MCC Resources Managed by MCA-Madagascar 1B 12/21/07\n under the Compact Agreement Dated April 18, 2005\n 2 12/21/07\n Between MCC and the Government of the Republic\n of Madagascar for the Period from July 27, 2005 to 3 12/21/07\n June 30, 2006\n\n M-000-07-002-N Audit of the Fund Accountability Statement of the 1A 01/11/07 01/08\n MCC Resources Managed by MCA-Cape Verde under 1B 01/08\n the Compact Agreement dated July 4, 2005, between\n 2 01/08\n MCC and the Government of the Republic of Cape\n Verde for the period from October 17, 2005 to June\n 30, 2006\n\n M-000-07-003-N Independent Auditor\xe2\x80\x99s Report on the Financial Audit 1 02/07/07 02/08\n of the MCC Resources Managed by Millennium 2 02/08\n Account-Honduras (MCA-Honduras), Under the\n Compact Agreement Between the MCC and MCA-\n Honduras from Feb 22, 2006 - June 30, 2006\n M-000-07-004-N Audit of the Fund Accountability Statement of the 1 02/27/2007 02/08\n MCC Resources Managed by Millennium Challenge\n Georgia Fund (MCG), Under the Compact Agreement\n dated September 12, 2005, Between the MCC and the\n Government of Georgia for the Period from April 7,\n 2006, to June 30, 2006\n\n * As of September 30, 2007, MCC has not provided OIG a revised target date.\n\nAppendix C SEMIANNUAL REPORT TO THE CONGRESS 19\n\x0c\x0c REPORTS ISSUED WITH QUESTIONED\n\n AND UNSUPPORTED COSTS\n\n April 1, 2007 through September 30, 2007 \n\n Number\n of Audit Questioned Unsupported\n Reports Reports Costs Costs*\n A. For which no management decision had been made as of 2 $10,983 $7,083\n April 1, 2007\n\n B. Add: Reports issued April 1, 2007 through September 30, 2 $10,852** $0\n 2007\n\n Subtotal 2 $21,835 $7,083\n\n C. Less: Reports with a management decision made 0 $0 $0\n April 1, 2007 through September 30, 2007\n\n i. Value of recommendations disallowed by agency officials 0 $0 $0\n\n ii. Value of recommendations allowed by agency officials 0 $0 $0\n\n D. For which no management decision had been made as of 0 $21,835 $7,083\n September 30, 2007\n\n\n * \t Unsupported costs are included in questioned costs, but are provided as additional information as required by the Inspector General Act\n Amendments of 1988 (P.L. 100-504).\n\n ** Questioned costs from Fund Accountability Statement Audits issued this period as follows:\n \xe2\x80\xa2 \t Madagascar \xe2\x80\x93 $10,702 in ineligible questioned costs\n \xe2\x80\xa2 \t Benin \xe2\x80\x93 $150 in ineligible questioned costs\n\n\n\n\nAppendix D\t SEMIANNUAL REPORT TO THE CONGRESS 21\n\x0c REPORTS ISSUED WITH RECOMMENDATIONS\n\n THAT FUNDS BE PUT TO BETTER USE\n\n April 1, 2007 through September 30, 2007 \n\n Number\n of Audit\n Reports Reports Dollar Value\n\n\n\n\n NOTHING TO REPORT\n\n\n\n\n\n22 SEMIANNUAL REPORT TO THE CONGRESS Appendix D\n\x0c\x0c\x0c Inspector General\n\n HOTLINE\n OIG\xe2\x80\x99s Hotline makes it easy to report allegations of fraud,\n waste, abuse, mismanagement or misconduct in programs\n and operations of the USAID, USADF, IAF, and MCC.\n Employees, contractors, program participants and the\n general public may report allegations directly by e-mail,\n telephone, or mail to:\n\n Phone \t1-202-712-1023\n 1-800-230-6539\n\n\n E-mail \t ig.hotline@usaid.gov\n\n\n\n Mail \tUSAID OIG HOTLINE\n P.O. Box 657\n Washington, DC 20044-0657\n\n\nU.S. Agency for International Development\n1300 Pennsylvania Avenue, N.W.\nWashington, D.C. 20523\nwww.usaid.gov\n\x0c U.S.Agency for International Development \n\n Of\xef\xac\x81ce of Inspector General\n\n for the\n\n Millennium Challenge Corporation \n\n 1300 Pennsylvania Avenue, NW\n\n Room 6.6D \n\n Washington, DC 20523\n\n www.usaid.gov/oig\n\n\n\n\nThe Semiannual Report to the Congress is available on the Internet at \n\n www.usaid.gov/oig/public/semiann/mcc1.htm\n\n\x0c"


type: contracts

jurisdiction: EU

text:
Svarbus teisinis pranešimas
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 22004D0004
 Oficialusis leidinys L 116 , 22/04/2004 p. 0046 - 0047
 EEE jungtinio komiteto sprendimasNr. 4/20042004 m. vasario 6 d.iš dalies keičiantis EEE susitarimo II priedą (Techniniai reglamentai, standartai, bandymai ir sertifikavimas)EEE JUNGTINIS KOMITETAS,Atsižvelgdamas į Europos ekonominės erdvės susitarimą, patikslintą Protokolu, patikslinančiu Europos ekonominės erdvės susitarimą, toliau — Susitarimas, ypač į jo 98 straipsnį,kadangi:(1) Susitarimo II priedas buvo iš dalies pakeistas 2003 m. gruodžio 5 d. EEE jungtinio komiteto sprendimu Nr. 174/2003 [1].(2) 2003 m. liepos 17 d. Komisijos direktyva 2003/70/EB, iš dalies pakeičianti Tarybos direktyvą 91/414/EEB, kad būtų įrašytos veikliosios medžiagos mekopropas, P-mekopropas ir propikonazolas [2], turi būti įtraukta į Susitarimą.(3) 2003 m. liepos 25 d. Komisijos sprendimas 2003/565/EB, pratęsiantis laikotarpį, numatytą Tarybos direktyvos 91/414/EEB 8 straipsnio 2 dalyje [3], turi būti įtrauktas į Susitarimą.(4) 2003 m. rugpjūčio 13 d. Komisijos direktyva 2003/79/EB, iš dalies pakeičianti Tarybos direktyvą 91/414/EEB, kad būtų įrašyta veiklioji medžiaga Coniothyrium minitans [4], turi būti įtraukta į Susitarimą,NUSPRENDĖ:1 straipsnisSusitarimo II priedo XV skyriaus 12a punktas (Tarybos direktyva 91/414/EEB) papildomas šiomis įtraukomis:"— 32003 L 0070: 2003 m. liepos 17 d. Komisijos direktyva 2003/70/EB (OL L 184, 2003 7 23, p. 9),— 32003 D 0565: 2003 m. liepos 25 d. Komisijos sprendimas 2003/565/EB (OL L 192, 2003 7 31, p. 40),— 32003 L 0079: 2003 m. rugpjūčio 13 d. Komisijos direktyva 2003/79/EB (OL L 205, 2003 8 14, p. 16)."2 straipsnisDirektyvų 2003/70/EB ir 2003/79/EB bei sprendimo 2003/565/EB tekstai islandų ir norvegų kalbomis, kurie turi būti paskelbti Europos Sąjungos oficialiojo leidinio EEE priede, yra autentiški.3 straipsnisŠis sprendimas įsigalioja 2004 m. vasario 7 d., jei EEE jungtiniam komitetui buvo pateikti visi pranešimai pagal Susitarimo 103 straipsnio 1 dalį [5].4 straipsnisŠis sprendimas skelbiamas Europos Sąjungos oficialiojo leidinio EEE dalyje ir EEE priede.Priimta Briuselyje, 2004 m. vasario 6 d.EEE jungtinio komiteto varduPirmininkasP. Westerlund[1] OL L 88, 2004 3 25, p. 49.[2] OL L 184, 2003 7 23, p. 9.[3] OL L 192, 2003 7 31, p. 40.[4] OL L 205, 2003 8 14, p. 16.[5] Konstituciniai reikalavimai nenurodyti.--------------------------------------------------