ADS 595 Audit Management Program

01/22/2004 Revision Editorial: YES Substantive: YES Functional Series 500 – Management Services ADS 595 – Audit Management Program Table of Contents 595.1 OVERVIEW ...........................................................................................2 *595.2 PRIMARY RESPONSIBILITIES ............................................................2 595.3 POLICY DIRECTIVES AND REQUIRED PROCEDURES ....................5 595.3.1 The Audit Recommendation Follow-Up Process ..............................5 595.3.1.1 Management Decision.........................................................................6 595.3.1.2 Decisions by Recommendation Type..........................7 595.3.1.3 Recording Receivables .......................................................................7 595.3.1.4 Revised Management Decision ..........................................................8 595.3.1.5 Recommendation Elevation................................................................8 *595.3.1.6 Final Action ..........................................................................................9 595.3.2 Records and Documentation ............................................................11 *595.3.3 Reporting Requirements...................................................................11 595.3.3.1 The Inspector General's Semiannual Report to Congress.............11 595.3.3.2 USAID's Audit Follow-Up Report............................... ...