To address the weaknesses identified in the report, the firm recommend that USAID’s Acting Director, Office of Acquisition & Assistance:_x000D_ Develop and implement procedures to collect indirect cost data from implementers in a systematic manner that will allow it to comprehensively report and analyze the indirect costing methodology and rates for implementers. This information should include indirect cost rate agreement type (e.g., cognizant agency-negotiated indirect cost rate or de minimis agreements).