Τ㧚☨⧷ 2 ߆࿖ߦ߅ߌࠆᐭ㐿⊒េഥߦኻߔࠆળ⸘ᬌᩏߩ⁁ᴫ
1 㧚☨⧷ 2 ߆࿖ߦ߅ߌࠆᐭ㐿⊒េഥߦኻߔࠆળ⸘ᬌᩏߦ㑐ߔࠆᬌᩏ
110
ᬌᩏࠍᜂᒰߔࠆ࠴ࡓߪหㇱ㐷ߩઁޔㅢᏱޔ⹏ଔᚻᴺࠍᜂᒰߔࠆㇱ㐷㧔Applied Research and Method Center for Design, Method, and Analysis㧕߿ኻ⽎ಽ㊁ߩኾ㐷ኅ߇ෳ↹ߔࠆ߇᭴▽ߐ
ࠇࠆޕ߹ߚޔ࠴ࡓߪޔᐔဋߔࠆߣࡈ࡞࠲ࠗࡓ2-3ฬޔࡄ࠻࠲ࠗࡓ2ฬޔᡰេ⠪2-3ฬߢ
᭴ᚑߐࠇࠆޕ৻ߟߩᬌᩏႎ๔ᦠߢᐔဋߒߡޔ500-600ੱ㧛ᣣޔ⚂ 9 ࠞ㑆ߩᦼ㑆߇ᛩߐࠇ ࠆޕ
࿑ GAOߩ࿑
⾗ᢱ㧕GAO࠙ࠛࡉࠨࠗ࠻ http://www.gao.gov/about/workforce/orgchart.html 2㧕⋙ኤ✚⋙
ع⋙ኤ✚⋙ߩ⸳┙ߣᩮⷙቯ
⋙ኤ✚⋙㧔Inspector General㧕ߪޔⴕᐭߩฦᯏ㑐ߩౝㇱߦ⸳⟎ߐࠇߡࠆ⁛┙ߩᯏ㑐ߢޔ
1980 ᐕઍߦޔᐭߩਥⷐ⋭ᐡߦ߅ߡౝㇱ⛔ߩ፣უ⁁ᴫ߇⬧ᑧߒޔᐭోߣߒߡߩ⺈
ታᕈ߿⺑⽿છߦ⇼⟵߇↢ߓߚߎߣ߇ᄾᯏߣߥߞߡ⸳⟎ߐࠇࠆࠃ߁ߦߥߞߚ߽ߩߢࠆ
113
ޕ 1978ᐕߦ⋙ኤ✚⋙ᴺ㧔Inspector General Act of 1978㧕߇ᣉⴕߐࠇޔ⋭ᐡౝߦ⁛┙ߒߚᯏ㑐ߣ
ߒߡߩ⋙ኤ✚⋙߮ߘߩࠬ࠲࠶ࡈߢࠆ⋙ኤ✚⋙ቶ߇⸳⟎ߐࠇߚޕหᴺߪ1988ᐕߦᡷᱜߐ ࠇޔዊⷙᮨߥઁߩ⁛┙ᯏ㑐ߦኻߒߡ߽⋙ኤ✚⋙߮⋙ኤ✚⋙ቶ߇⸳ߌࠄࠇࠆߎߣߣߥߞߚޕ
ع⋙ኤ✚⋙ߩછ
⋙ኤ✚⋙ߪޔᄢ⛔㗔߹ߚߪᒰᯏ㑐ߩ㐳ቭߦࠃߞߡછߐࠇࠆޕ⋭ᐡ߮ߘࠇߦᰴߋਥ ⷐᯏ㑐ߩ⋙ኤ✚⋙ߪޔ㒮ߩഥ⸒ߣᛚߦၮߠ߈ᄢ⛔㗔߇છߔࠆߎߣߣߥߞߡ߅ࠅޔ⸃
છߢ߈ࠆߩ߽ᄢ⛔㗔ߩߺߢࠆޕ৻ᣇޔਥⷐ⋭ᐡએᄖߩᯏ㑐ߦߟߡߪޔᒰᯏ㑐ߩ㐳ቭ ߇ᯏ㑐ߩੱຬ⊓↪ߦ㑐ߔࠆᴺᓞߦᴪߞߡછߒޔ⸃છߔࠆߎߣ߇ߢ߈ࠆޕᄢ⛔㗔߹ߚߪᯏ 㑐ߩ㐳ቭ߇⋙ኤ✚⋙ࠍォ☋߹ߚߪ⸃છߔࠆ႐วߦߪޔォ☋߹ߚߪ⸃છߩ30ᣣ೨߹ߢߦℂ↱
ࠍᦠ㕙ߢਔ㒮ߦឭߔࠆᔅⷐ߇ࠆ
114
ޕߎߩࠃ߁ߦછᮭࠍᄢ⛔㗔߹ߚߪᯏ㑐ߩ㐳ቭߦ
㒢ߔࠆߎߣߢޔ⋙ኤ✚⋙ߪᯏ㑐ߩౝㇱߦࠅߥ߇ࠄ⁛┙ߒߚ⚵❱ߣߒߡ⛽ᜬߐࠇߡࠆޕ
113 GAO㧔1999㧕, ‘INSPECTORS GENERAL Enhancing Federal Accountability’
114 Inspector General Act of 1978 Sec.3㧔a㧕߮㧔b㧕ޔSec.8G㧔c㧕߮㧔e㧕
ળ⸘ᬌᩏ 㒮㐳
ਥછㆇ༡ ቭ ⚵❱▤ ℂቭ
ℂળ
㒐ⴡ 䇮⢻ജ䇮 ▤ ℂ
⽷ോ ▤ℂ䇮
⸽
䍪䍉 䍸䍻䍚䍼䍍 䍖⋙
ᩏ䊶․⺞ᩏ
࿖ ో㓚䇮 ᴺോ
ITᖱႎ 㑐ㅪ䇮 ᛛⴚ
⺞ᩏ䇮 ᚻᴺᡰ
េ
ᢎ⢒ 䇮ഭ䇮 ᚲ ᓧ㓚
㊄ⲢᏒ႐䇮 䉮 䊚䊠䊆䊁 䉞ᛩ⾗
ஜᐽ䇮䊓䊦䉴 䉬䉝
ᄖ䈫 ᄖ࿖⾏
ᤃ
ᄤὼ⾗Ḯ䇮 Ⅳ Ⴚ
䉟 䊮䊐䊤 䉴䊃 䊤 䉪䉼䊞䊷
ᚢ⇛ ⊛䈭ኻ ᔕ
⺖㗴
⺞㆐䊶 ᄖㇱᆔ
⸤▤ℂ ᬌᩏ䉼 䊷䊛
ع⋙ኤ✚⋙ߩ⋡⊛ߣᓎഀ
⋙ኤ✚⋙ᴺ߇ⷙቯߔࠆ⋙ኤ✚⋙ቶߩ⋡⊛ߪޔฦ⋭ᐡ߇ታᣉߔࠆࡊࡠࠣࡓߣᬺോߦ߅
ߡޔ⚻ᷣᕈޔല₸ᕈޔലᕈࠍଦㅴߐߖࠆߚߩ⺞ᢛࠍⴕޔ㗴ὐ߿ᰳ㒱ࠍࠄ߆ߦߔ ࠆߎߣߢࠆޕߘߒߡޔߎࠇࠄߩ㗴ὐ߿ᰳ㒱ࠍᤚᱜߔࠆߚߩචಽߥᖱႎࠍ⚵❱ߩ㐳߿
⼏ળߦኻߒߡᤨቱࠍᓧߚႎ๔ࠍⴕ߁ߎߣ߇ߍࠄࠇߡࠆ
115
ޕߐࠄߦ⋙ኤ✚⋙ᴺߢߪౕ
⊛ߥᓎഀࠍએਅߩࠃ߁ߦ␜ߒޔߎࠇࠄࠍGAO ߩၮḰߣᢛวߐߖߟߟ߽ޔGAO ߣߩᬺോߩ
㊀ⶄࠍㆱߌޔല₸⊛ߦታᣉߔࠆߎߣࠍ᳞ߡࠆޕ
a) ฦ⋭ᐡߩࡊࡠࠣࡓߣᬺോߦ㑐ଥߔࠆ⋙ᩏߣᝡᩏߦߟߡ╷ߩᣇะᕈࠍ␜ߒޔᜰ
␜ޔ⋙〈ޔ⺞ᢛࠍⴕ߁ޕ
b) ⋭ᐡߩࡊࡠࠣࡓߣᬺോߦ㑐ଥߔࠆᣢሽߩޔࠆߪឭ᩺ߐࠇߚᴺߣⷙߦߟ
ߡ⹏ଔࠍⴕ߁ޕ߹ߚޔඨᦼႎ๔ᦠౝߦ߅ߡޔࡊࡠࠣࡓ߮ᬺോ▤ℂߩ⚻ᷣᕈߣ ല₸ᕈޔਇᱜ߿ᶉ⾌ߩ㒐ᱛ߿⊒ߦᴺ߿ⷙ߇ਈ߃ࠆᓇ㗀ߦߟߡឭ᩺ࠍⴕ߁ޕ c) ࡊࡠࠣࡓ߿ᬺോߦ߅ߌࠆ▤ℂߦ߅ߡ⚻ᷣᕈ߿ല₸ᕈࠍଦㅴߒޔਇᱜ߿ᶉ⾌ࠍ㒐
ᱛ⊒ߔࠆߎߣࠍ⋡⊛ߣߔࠆᵴേߩߚߦ╷ࠍផᅑߒޔหᵴേߦ߅ߌࠆᜰ␜ޔ
⺞ᩏޔࠆߪ⺞ᢛࠍⴕ߁ޕ
d) ᚲዻߔࠆ⋭ᐡߣઁ⋭ᐡޔᎺᐭޔᣇᐭޔ㕖ᐭ⚵❱ߦ߅ߌࠆ㑐ଥߦߟߡޔ㧔A㧕
⚻ᷣᕈ߿ല₸ᕈࠍଦㅴߔࠆߎߣޔࠆߪਇᱜ߿ᶉ⾌ࠍ㒐߉⊒ߔࠆߎߣߦ㑐ㅪߔ ࠆోߡߩ㗄ޔ㧔B㧕ߘߩࠃ߁ߥਇᱜ߿ᶉ⾌ߩ㑐ଥ⠪ߦߟߡߩ․ቯ߿⸷ߦߟߡޔ
╷ࠍផᅑߒޔᜰ␜ޔ⺞ᩏޔࠆߪ⺞ᢛࠍⴕ߁ޕ
e) ႎ๔ᦠ߿ߘߩઁߩᚻᲑߦࠃࠅޔࡊࡠࠣࡓߣᬺോߩ▤ℂߦ㑐ࠊࠆਇᱜ߿ઁߩ㊀ᄢߥ
㗴ޔᶉ⾌ޔਇ⿷ߦߟߡޔߘߩࠃ߁ߥ㗴ߦኻᔕߔࠆᤚᱜភ⟎ߣᤚᱜភ⟎ߩㅴ
ᐲߦߟߡ⚵❱ߩ㐳ߣ⼏ળߦኻߒߡචಽߢㅦ߿߆ߥᖱႎࠍឭଏߔࠆޕ
ع⋙ኤ✚⋙ߩᬺോౝኈ
⋙ኤ✚⋙ߩᬺോౝኈࠍᢛℂߒߚ߽ߩ߇એਅߩ࿑ߢࠆޕᬺോౝኈࠍᄢߔࠆߣޔ⋙ᩏޔ ᬌᩏޔᝡᩏߣߥࠆޕ
࿑ ⋙ኤ✚⋙ߩਥⷐᬺോ
⋙ ᩏ 㧔audit㧕
⽷ോ⻉ߩ⋙ᩏ ৻⥸ߦࠄࠇߚᐭ⋙ᩏၮḰߦၮߠߡ⽷ോ⻉߇⽷ോ⁁ᴫޔᬺോߩ⚿ᨐޔࠠࡖ࠶ࠪ
ࡘࡈࡠࠍㆡಾߦ␜ߒߡࠆ߆ߦߟߡวℂ⊛ߥ⸽ࠍⴕ߁ޕ
⽷ോ㑐ㅪߩ⋙ᩏ 1㧕⽷ോᖱႎ߇ၮḰߦᴪߞߡ␜ߐࠇߡࠆ߆ޔ2㧕⽷ോߦ㑐ㅪߒߚ․ቯߩㆩⷐ᳞㗄ߦ ᓥߞߡࠆ߆ޔ3㧕⽷ോႎ๔߿⾗↥▤ℂߦ㑐ߔࠆౝㇱ⛔ߩ᭴ㅧߪ⛔ߩ⋡ᮡࠍ㆐ᚑߔ ࠆࠃ߁ߦㆡಾߦ⸳⸘ታᣉߐࠇߡࠆ߆ߦߟߡ⋙ᩏࠍⴕ߁ޕ
ᬺ❣⋙ᩏ ᬺ❣⋙ᩏߪޔ⚻ᷣᕈ߮ല₸ᕈ⋙ᩏޔࡊࡠࠣࡓ⋙ᩏޔࡊࡠࠣࡓ⹏ଔࠍޕ
⚻ᷣᕈ߮ല₸ᕈ⋙ᩏߪޔ1㧕⾗Ḯࠍ⚻ᷣ⊛߮ല₸⊛ߦขᓧߒޔ⛽ᜬߒޔ↪ߒߡ
ࠆ߆ޔ2㧕㕖ല₸ޔ㕖⚻ᷣ⊛ߥᬺോߩේ࿃ޔ3㧕⚻ᷣᕈߣല₸ᕈߦߟߡᴺᓞ߿ⷙߦ ᓥߞߚ߆ޔߦߟߡ್ᢿߔࠆ߽ߩߢࠆޕ
ࡊࡠࠣࡓ⋙ᩏߪ1㧕┙ᴺᐭ߿ઁߩᛚਥߦࠃࠅ⸳ቯߐࠇߚࡊࡠࠣࡓߦ߅ߡᦸ
߹ࠇߚ⚿ᨐߣଢ⋉߇ߤߩ⒟ᐲᓧࠄࠇߚ߆ޔ2㧕⚵❱ޔࡊࡠࠣࡓޔᵴേޔᯏ⢻ߩലᨐޔ3㧕 ࡊࡠࠣࡓߦലജࠍ⊒ߔࠆ㊀ⷐߥᴺᓞ߿ⷙೣߦᓥߞߡࠆ߆ߤ߁߆ߦߟߡቯߔࠆޕ ࡊࡠࠣࡓ⹏ଔߪߤߩ⒟ᐲࡊࡠࠣࡓ߇ᯏ⢻ߒߡࠆ߆ߦߟߡߩᦼ⊛ޔ⚵❱⊛
ߦⴕࠊࠇࠆ⺞ᩏߢࠆޕࡊࡠࠣࡓ⹏ଔߪޔ1㧕ᗧ࿑ߐࠇߚࠃ߁ߦࡊࡠࠣࡓ߇ታᣉߐ ࠇߡࠆ߆ޔ2㧕ࠕ࠙࠻ࠞࡓᜰะߩ⋡ᮡࠍߤߩ⒟ᐲ㆐ᚑߒߚ߆ޔ3㧕ࡊࡠࠣࡓ߇ሽߒ ߥ႐วߩផቯߣᲧセߒޔࡊࡠࠣࡓߩ⚐ലᨐߦߟߡ⹏ଔޔ4㧕ࡊࡠࠣࡓߩࠕ࠙࠻
ࡊ࠶࠻ޔࠕ࠙࠻ࠞࡓߣ⾌↪ߣߩᲧセࠍ߽ߩߢࠆޕ ᬌ ᩏ 㧔inspection㧕
⋙ᩏ߹ߚߪᝡᩏએᄖߩ߽ߩߢޔࡊࡠࠣࡓߣ⋭ᐡߩᵴേߦኻߔࠆ⹏ଔޔࡆࡘޔ⎇ⓥޔಽᨆࠍ⋡⊛ߣߔ ࠆ߽ߩޕᗧᕁቯߩߚߦ▤ℂ⠪ߦᖱႎࠍឭଏߒޔࡊࡠࠣࡓ߿╷ޔ⚻ㆊޔ▤ℂᵴേߦᡷༀࠍଦߔߎߣ ࠍ⋡⊛ߣߔࠆޕ
ᬌᩏߪޔታߦၮߠߊಽᨆ⊛ߥᖱႎޔࠦࡦࡊࠗࠕࡦࠬߩ⋙ⷞޔᬺ❣⹏ଔޔᬺോߩല₸ᕈߣലᕈߩ⹏ଔޔ ਇᱜ߿ᶉ⾌ޔỬ↪ޔࡑࡀࠫࡔࡦ࠻ߦ߅ߌࠆࡒࠬ╬ߦኻߔࠆ⺞ᩏࠍޕ
ᝡ ᩏ 㧔investigation㧕
ࠗࡦ࠲ࡆࡘ߿⸥㍳ߩ⺞ᩏޔߘߩઁߩኾ㐷⊛ߥ⺞ᩏᛛⴚ߆ࠄᓧࠄࠇߚ㑐ଥ߇ᷓߊޔቴⷰ⊛ߢචಽߥታߣ
⸽ߦߟߡ⸘↹ߐࠇߚ♽⊛ߥ⺞ᩏޕ ᝡᩏߪⴕޔ᳃ޔೃߢࠆน⢻ᕈ߇ࠆޕ
⋙ኤ✚⋙߇ߎߩࠃ߁ߥᝡᩏࠍታᣉߔࠆߚߦޔ⋙ኤ✚⋙ᴺߦࠃࠅᒝᝡᩏᮭ߇ਈ߃ࠄࠇߡࠆޕ
⾗ᢱ㧕GAO㧔1999㧕,’INSPECTORS GENERAL information on Operational and Staffing Issues’ߦၮߠ߈MURC
ᚑޕ
عᐭ㐿⊒េഥࠍᚲ▤ߔࠆᐭ⋙ኤ✚⋙
ᐭ㐿⊒េഥࠍᚲ▤ߔࠆฦ⋭ᐡߦ⸳⟎ߐࠇߡࠆᐭ⋙ኤ✚⋙ߦ߅ߡޔᐭ㐿⊒េഥ ߦኻߔࠆ⋙ᩏ߇ታᣉߐࠇߡࠆޕએਅޔਥߥᚲ▤ᓎഀಽᜂߢࠆޕ
࿑ ᐭ㐿⊒េഥߦ߅ߌࠆᐭ⋙ኤ✚⋙ߩಽᜂ
⋭ᐡ ᚲ▤
࿖ോ⋭ ᄢ㙚
USAID ੑ࿖㑆េഥ㧔ήఘ⾗㊄දജޔᛛⴚදജ㧕
⽷ോ⋭ ࿖㓙ᯏ㑐╬߳ߩ㊄
ㄘോ⋭ 㘩♳េഥ
࿖㒐✚⋭ ァេഥ
⾗ᢱ㧕⻉⾗ᢱߦၮߠ߈MURCᚑޕ
ߎߩ߁ߜޔᐭ㐿⊒េഥߦኻߔࠆ⋙ᩏࠍᦨ߽ᄙߊታᣉߒߡࠆߩ߇USAIDᐭ⋙ኤ✚⋙
ߢࠆޕหᯏ㑐ߩᐭ⋙ኤ✚⋙ߩࠝࡈࠖࠬߪޔࡢࠪࡦ࠻ࡦߩ߶߆ߦ 6 ߟߩၞࠝࡈࠖࠬޔ
߹ߚࠕࡈࠟ࠾ࠬ࠲ࡦߣࡄࠠࠬ࠲ࡦߩࠝࡈࠖࠬ߇ࠅޔ⡯ຬᢙߪ⚂ 200 ฬ⒟ᐲߢࠆޕ⋙ᩏ ߦߪޔౝㇱ⋙ᩏߣᄖㇱ⋙ᩏ߇ࠅޔౝㇱ⋙ᩏߪ⡯ຬ߇ⴕߥ߁⋙ᩏߢޔ৻ᣇߩᄖㇱ⋙ᩏߪޔ ᄖㇱߩ⋙ᩏᴺੱ╬ࠍㅢߓߡⴕߥ߁⋙ᩏߢࠆޕౝㇱ⋙ᩏߪᐕ㑆 100 ઙ⒟ᐲߢࠅޔᄖㇱ⋙
ᩏߪ600ઙ⒟ᐲߢࠆޕ
߹ߚޔᄢ㙚ߦኻߔࠆ⋙ᩏࠍⴕߥߞߡࠆ࿖ോ⋭ߩᐭ⋙ኤ✚⋙ߪޔࡅࠕࡦࠣߦࠃࠆ ߣޔో⇇ߩᄢ㙚ࠍዋߥߊߣ߽ 5 ߆ᐕߦ৻ᐲߪ⋙ᩏߢ߈ࠆࠃ߁ߦߔࠆޔߣߩᣇ㊎ࠍឝߍ ߡࠆ߇ޔታߦߪቢోߦߪጁⴕߐࠇߡߥޔߣߩߎߣߢߞߚޕኻ⽎ߩㆬቯߦߟߡ ߪ⁛⥄ߩၮḰࠍ⸳ߌߡ߅ࠅޔߘࠇߦᓥߞߡ⋙ᩏኻ⽎ߩᄢ㙚߇ㆬቯߐࠇߡࠆ߇ޔਛߢ߽
․ߦᴦߩࠬࠢ߇㜞ࠕࡈࠟ࠾ࠬ࠲ࡦ߿ࠗࠢߩᄢ㙚ߪ2-3ᐕߏߣߦ⋙ᩏߒߡࠆޕ ᄢ㙚ߦኻߔࠆ⋙ᩏߩⷞὐߪޔޟExecutive directory㧔ઍ⠪㧕ޠޔޟPolicy, Program㧔╷ޔᣉ
╷㧕ޠޟResource㧔੍▚ޔᣉ⸳ޔੱຬޔዬ╬㧕ޠޔޟManagement Control㧔▤ℂㆇ༡㧕ޠߦ߅ ߌࠆല₸ᕈޔ⚻ᷣᕈޔലᕈߢࠆޕ㗴߇ᄙߩߪޟResource㧔੍▚ޔᣉ⸳ޔੱຬޔዬ
╬㧕ޠߢࠆޕߥ߅ޔ⋙ᩏߩ㓙ߦߪታᖱࠍ⍮ߞߡࠆరᄢ╬߇ᬌᩏߦ⚵ߺㄟ߹ࠇࠆߎ ߣ߇ࠆࠃ߁ߢࠆޕ
࿖㓙ᯏ㑐߳ߩ㊄ࠍᚲ▤ߔࠆ⽷ോ⋭ߩᐭ⋙ኤ✚⋙ߢߪޔ࿖㓙ᯏ㑐߳ߩ㊄ߘߩ߽
ߩߦኻߔࠆ⋙ᩏߦߟߡߪᮭ㒢߇ߥߎߣ߆ࠄޔߎࠇ߹ߢߦ⋙ᩏߪߥ߇ޔࡅࠕࡦ
ࠣߦࠃࠆߣޔ࿖㓙ᯏ㑐ߦᵷ㆜ߐࠇߚ☨࿖ੱࠍኻ⽎ߦޔਇᱜਇ⋉ߥᵴേ߇ߥ߆ޔߣ
ԙ☨࿖ߦ߅ߌࠆᐭ㐿⊒េഥߦኻߔࠆᬌᩏᮭ㒢
☨࿖ߦ߅ߡ߽ᚒ߇࿖ߣห᭽ߦ⋧ᚻ࿖ᐭߦኻߔࠆળ⸘ᬌᩏߦ㑐ߔࠆ৻⥸⊛ߥታᣉᮭ㒢 ߪߒߡ߅ࠄߕޔGAO߳ߩࠗࡦ࠲ࡆࡘߦ߅ߡ߽ޔᐭ㐿⊒េഥߦ㑐ߔࠆᬌᩏߢߪ⋧ᚻ
࿖ᐭߩછᗧߩදജߩਅߢታᣉߐࠇߡࠆߎߣࠍ⏕ߒߚޕߘߩߚᬌᩏߩኻ⽎ߪᐭ㐿
⊒េഥ⾗㊄ߩᡰߦ⋥ធ㑐ଥߔࠆᐭᯏ㑐߮ታᣉᯏ㑐㧔᳃㑆ડᬺޔNGO╬㧕߇ኻ⽎ߦߥ ߞߡࠆޕߎߩὐߦߟߡޔGAO ߳ߩࠗࡦ࠲ࡆࡘߢߪޔᬌᩏౝኈ߿ߘߩ㒢⇇ߦߟߡߩ
㗴ߣߪ․ߦߥߞߡ߅ࠄߕޔㅢᏱޔᬌᩏߦ߅ߡߪ⋧ᚻ࿖ᯏ㑐߳ߩછᗧߩ⸰⺞ᩏ߽ⴕࠊ ࠇߡࠆࠃ߁ߢޔߘߎߢߩදജ㑐ଥ߽৻⥸⊛ߦߪᓧࠄࠇߡ߅ࠅޔᬌᩏߦᔅⷐߥᖱႎߩ㓸 ߪⴕࠊࠇߡࠆࠃ߁ߢࠆޕ㧔ฃ⋉࿖ߪᓟߩᡰេࠍឭଏߒߡߊࠇࠆᯏળߣߒߡᬌᩏࠍᝒ߃ ߡ߅ࠅޔ৻⥸⊛ߦߪදജ⊛ߢࠆߣߩߎߣߢࠆޕ㧕
ઁᣇޔUSAID ߳ߩࠗࡦ࠲ࡆࡘߢߪޔ☨࿖ߩ㐿⊒េഥߩ߁ߜޔ⋧ᚻ࿖ߦኻߒߡ⋥ធ⾗㊄
ࠍ ଏ ਈ ߒޔᒰ ᐭ߇ࡊ ࡠ ࠫ ࠚࠢ࠻ ࠍ ታ ᣉߔࠆ ੑ ࿖ 㑆ᒻᘒ ߦ ࠃ ࠆήఘ ⾗ ㊄ េഥ㧔Strategic
Objective Grant Agreement㧕ߢߪޔ⋧ᚻ࿖ᐭ߮ࡊࡠࠫࠚࠢ࠻ࠍታᣉߔࠆਥߦኻߒߡ߽
⋙ᩏᮭ㒢߇߱ޔߣߩߎߣߢߞߚޕߎߩⷙቯ㧔Section 5 Reports and Information, Agreement Books and Records, Audits, and Inspections㧕ߦࠃࠇ߫ޔUSAID߆ࠄ⾗㊄ଏਈࠍฃߌߚ⋧ᚻ࿖
ᐭߪUSAID߇᳞ࠆၮḰߦᓥߞߚ⽷ോળ⸘ႎ๔ࠍᢛߔࠆߎߣޔ߹ߚߘࠇߦ߁⸽ᦠ㘃
ࠍᢛߔࠆߎߣ߇᳞ࠄࠇߡࠆޕ߹ߚޔេഥ⾗㊄ߩ✚㗵߇ 30 ਁ࠼࡞ࠍ߃ࠆ႐วߦߪޔ
USAID ߩหߩਅޔ⋧ᚻ࿖ߩળ⸘ᬌᩏ㒮ߪ⁛┙ߒߚ⋙ᩏᴺੱߦࠃࠆេഥ⾗㊄ߦኻߔࠆ⽷
ോ⋙ᩏࠍ⟵ോઃߌߡ߅ࠅޔ⋙ᩏၮḰߣߒߡߪUSAIDߩ⋙ᩏၮḰޔINTOSAIߪ࿖㓙ၮḰࠍ
↪ࠆߎߣ߇᳞ࠄࠇߡࠆޕ߹ߚޔߎߩ⽷ോ⋙ᩏߪ⋧ᚻ࿖ᐭࠍㅢߓߡᡰߐࠇߚኻ⽎
ᯏ㑐ߦ߽߱ߎߣ߇ⷙቯߐࠇߡࠆޕߘߒߡ⋙ᩏႎ๔ᦠߪᬌᩏ⚳ੌ߆ࠄ30ᣣએౝߦUSAID ߦឭߔࠆߎߣ߇᳞ࠄࠇߡࠆޕߥ߅ޔ⾌↪ߦߟߡߪᒰេഥᄾ⚂ߦ߹ࠇߡࠆߣ ⷙቯߐࠇߡࠆޕߎߩࠃ߁ߦޔ⋙ᩏߦߟߡߪޔේೣߣߒߡ⋧ᚻ࿖ᐭ߇ߘߩ⽿છߩ৻Ⅳ ߣߒߡᒰ࿖ߩળ⸘ᬌᩏ㒮ߪ⁛┙ߒߚ⋙ᩏᴺੱࠍㆬቯߒߡ⋙ᩏ߇ⴕߥࠊࠇࠆߎߣߦߥߞ ߡࠆޕߐࠄߦหⷙቯߢߪޔUSAID ⥄ࠄ߇⋧ᚻ࿖ᐭߦઍࠊߞߡ⋙ᩏ߿⽷ോࡆࡘޔᡰ ᛄᯏ㑐ߩࠕࠞ࠙ࡦ࠲ࡆ࠹ࠖߩ⏕ࠍⴕߥ߁ߎߣ߇ߢ߈ࠆߎߣޔߔߥࠊߜUSAID߇⋧ᚻ
࿖ᐭߦኻߒߡ⋥ធ⋙ᩏߔࠆᮭ㒢ߦߟߡ߽ⷙቯߐࠇߡࠆޕ
࿑ USAIDߩੑ࿖㑆េഥߦଥࠆ⋙ᩏᮭ㒢ߦ㑐ߔࠆⷙቯ
USAIDߦࠃࠆ⋙ᩏޕUSAIDߪޔ⋧ᚻ࿖ᐭߦઍࠊࠅޔߎߩදቯߦࠃࠅⵍេഥ࿖ߦ
ߐࠇߚ⾗㊄ߪ USAIDߩߘߩઁߩ⾗㊄ࠍ↪ߡޔߎߩදቯ߇᳞ࠆ⋙ᩏࠍⴕޔ⽷ോ
ࡆࡘࠍታᣉߒޔࠆߪ⋙ᩏⷐઙߦ㑐ࠊࠄߕេഥ⾗㊄ࠍᶖ⾌ߔࠆⵍេഥ࿖ᯏ㑐ߩࠕ
ࠞ࠙ࡦ࠲ࡆ࠹ࠖߩ⏕ࠍⴕ߁ᮭ㒢ࠍߔࠆޕ
⋙ᩏ㧔audit㧕ߪ⋙ኤ㧔inspection㧕ߩᯏળޕⵍេഥ࿖ߪޔUSAID ߩઍℂੱߦኻߒߡߎ ߩදቯߦࠃࠆ⾗㊄ߢታᣉߐࠇߚᬺޔ⺞㆐ߐࠇߚ‛߿ࠨࡆࠬޔળ⸘Ꮽ★ޔ⸥㍳ޔߘߩ
ઁ ᧄ ද ቯ ߦ 㑐 ߔ ࠆ ᦠ 㘃 ࠍ ⋙ ᩏ ߪ ⋙ ኤ ߔ ࠆ ߩ ߦ ච ಽ ߥ ᯏ ળ ࠍ ឭ ଏ ߒ ߥ ߌ ࠇ ߫ ߥ ࠄ ߥ
ޕޕ
⾗ᢱ㧕http://transition.usaid.gov/policy/ads/300/350mac.pdf p.17
ߎߩࠃ߁ߦήఘ⾗㊄េഥߦߟߡߪ⋧ᚻ࿖ߦኻߔࠆ⋙ᩏߦ㑐ߔࠆᮭ㒢ⷙቯߪࠆ߇ޔេ
ഥ⾗㊄߇᳃㑆ડᬺ߿NGO╬ߦኻߒߡᡰߐࠇޔߘࠇࠍㅢߓߡᡰេ߇ⴕࠊࠇࠆ Unilateralߩ ᒻᘒࠍขࠆេഥߩ႐วޔ⾗㊄ߪ⋧ᚻ࿖ᐭߦߪᷰࠄߥߩߢޔߘߩࠃ߁ߥ႐วߦߪⵍេഥ
࿖ߦߪ⋙ᩏᮭ㒢ߪ߫ߥޔߣߩߎߣߢࠆޕᐭ⋙ኤ✚⋙ߪౝㇱᯏ㑐ߢࠆ߇ޔᣢㅀߩ ࠃ߁ߦ㜞⁛┙ᕈߣ⋙ᩏᮭ㒢ࠍਈ߃ࠄࠇߡ߅ࠅޔGAOߣห᭽ߦᄖㇱ⋙ᩏߦㄭᕈᩰࠍߒ ߡࠆߎߣ߆ࠄޔߘߩታലᕈߪ㜞ߣ⠨߃ࠄࠇࠆޕ
ߎߩࠃ߁ߦ☨࿖ߢߪޔGAOߦߪ⋧ᚻ࿖ᐭߦኻߔࠆᬌᩏᮭ㒢ߪߥ߇ޔេഥࠍታᣉߔࠆ
USAIDߩᐭ⋙ኤ✚⋙ߪޔήఘ⾗㊄េഥߦ߅ߡ⋙ᩏᮭ㒢ࠍߒߡࠆޕ
ߘߩઁޔMCCߢߪᡰេߩනߢࠆCompactߩනߢᄖㇱ⠪㧔⋙ᩏᴺੱ╬㧕ߦࠃࠆ⋙ᩏ ࠍ⟵ോઃߌߡ߅ࠅޔUSAID ߩήఘ⾗㊄දജߣห᭽ߦ⋧ᚻ࿖ᐭ߇⋙ᩏᯏ㑐ࠍㆬቯߒߡޔ⋧
ᚻ࿖ᐭޔታᣉᯏ㑐߽ߚࡊࡠࠣࡓߦኻߔࠆ⋙ᩏ߇ⴕࠊࠇߡࠆޕߥ߅ޔߎߩ⾌↪ߦ ߟߡ߽ห᭽ߦេഥ㊄ߦࠃߞߡ⾔ࠊࠇߡࠆޕ
࿑ USAIDߩੑ࿖㑆េഥߦଥࠆ⋙ᩏᮭ㒢ߦ㑐ߔࠆⷙቯ㧔ේᢥ㧕
Section B.5. Reports and Information, Agreement Books and Records, Audits, and Inspections.
(a) Reports and Information. The Grantee shall furnish USAID accounting records and such other information and reports relating to the Agreement as USAID may reasonably request.
(b) Grantee Agreement Books and Records. The Grantee shall maintain accounting books, records, documents and other evidence relating to the Agreement, adequate to show, without limitation, all costs incurred by the Grantee under the Agreement, the receipt and use of goods and services acquired under the Agreement by the Grantee, agreed-upon cost sharing requirements, the nature and extent of solicitations of prospective suppliers of goods and services acquired by the
Grantee, the basis of award of Grantee contracts and orders, and the overall progress of the Agreement toward completion ("Agreement books and records"). The Grantee shall maintain Agreement books and records in accordance with generally accepted accounting principles prevailing in the United States, or at the Grantee's option, with approval by USAID, other accounting principles, such as those (1) prescribed by the International Accounting Standards Committee (an affiliate of the International Federation of Accountants) or (2) prevailing in the country of the Grantee. Agreement books and records shall be maintained for at least three years after the date of last disbursement by USAID or for such longer period, if any, required to resolve any litigation, claims or audit findings.
(c) Grantee Audit. If $300,000 or more of USAID funds are expended directly by the Grantee in its fiscal year under the Agreement, the Grantee shall have financial audits made of the expenditures in accordance with the following terms, except as the Parties may otherwise agree in writing:
(1) With USAID approval, the Grantee shall use its Supreme Audit Institution or select an independent auditor in accordance with the "Guidelines for Financial Audits Contracted by Foreign Recipients" issued by the USAID Inspector General ("Guidelines"), and the audits shall be performed in accordance with the "Guidelines"; and
(2) The audit shall determine whether the receipt and expenditure of the funds provided under the Agreement are presented in accordance with generally accepted accounting principles agreed to in section (b) above and whether the Grantee has complied with the terms of the Agreement.
Each audit shall be completed no later than nine months after the close of the Grantee's year
(1) A "covered" sub-recipient is one who expends $300,000 or more in its fiscal year in "USAID awards"
(i.e., as recipients of USAID cost reimbursable contracts, grants or cooperative agreements and as sub-recipients under USAID strategic objective and other grant agreements with foreign governments).
(2) The plan shall describe the methodology to be used by the Grantee to satisfy its audit responsibilities for covered sub-recipients. The Grantee may satisfy such audit responsibilities by relying on independent audits of the sub-recipients; expanding the scope of the independent financial audit of the Grantee to encompass testing of sub-recipients' accounts; or a combination of these procedures.
(3) The plan shall identify the funds made available to covered sub-recipients that will be covered by audits conducted in accordance with other audit provisions that would satisfy the Grantee's audit responsibilities. (A nonprofit organization organized in the United States is required to arrange for its own audits. A for-profit contractor organized in the United States that has a direct contract with USAID is audited by the cognizant U.S. Government Agency. A private voluntary
organization organized outside the United States with a direct grant from USAID is required to arrange for its own audits. A host-country contractor should be audited by the Grantee’s auditing agency.)
(4) The Grantee shall ensure that covered sub-recipients under direct contracts or agreements with the Grantee take appropriate and timely corrective actions; consider whether sub-recipients' audits necessitate adjustment of its own records; and require each such sub-recipient to permit independent auditors to have access to records and financial statements as necessary.
(e) Audit Reports. The Grantee shall furnish or cause to be furnished to USAID an audit report for each audit arranged for by the Grantee in accordance with this Section within 30 days after
completion of the audit and no later than nine months after the end of the period under audit.
(f) Other Covered Sub-recipients. For "covered" sub-recipients who receive funds under the Agreement pursuant to direct contracts or agreements with USAID, USAID will include appropriate audit requirements in such contracts or agreements and will, on behalf of the Grantee, conduct the follow-up activities with regard to the audit reports furnished pursuant to such requirements.
(g) Cost of Audits. Subject to USAID approval in writing, costs of audits performed in accordance with the terms of this Section may be charged to the Agreement.
(h) Audit by USAID. USAID retains the right to perform the audits required under this Agreement on behalf of the Grantee by utilizing funds under the Agreement or other resources available to USAID for this purpose, conduct a financial review, or otherwise ensure accountability of organizations expending USAID funds regardless of the audit requirement.
(i) Opportunity to Audit or Inspect. The Grantee shall afford authorized representatives of USAID the opportunity at all reasonable times to audit or inspect activities financed under the
Agreement, the utilization of goods and services financed by USAID, and books, records and other documents relating to the Agreement.
(j) Sub-recipient Books and Records. The Grantee will incorporate paragraphs (a), (b), (d), (e), (g), (h) and (i) of this provision into all sub-agreements with non-U.S. organizations which meet the
$300,000 threshold of paragraph (c) of this provision. Sub-agreements with non-U.S.
organizations, which do not meet the $300,000 threshold, shall, at a minimum, incorporate paragraphs (h) and (i) of this provision. Sub-agreements with U.S. organizations shall state that the U.S. organization is subject to the audit requirements contained in OMB Circular A-133.
⾗ᢱ㧕http://transition.usaid.gov/policy/ads/300/350mac.pdf