Financial Audit of Hanns R. Neumann Stiftung Under Cooperative Agreement AID-OAA-A-16-00043 for the Year Ended December 31, 2017

We recommend that USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division determine the allowability of $224,596 of questioned direct costs ($2,243 ineligible and $222,353 unsupported) on the revised fund accountability statement, following Appendix 2a and Appendices 2b/1 through 2b/4, 3/2 through 3/3 and 4/1 through 4/3 of the audit report and recover any amount that is unallowable.

We recommend that USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division verify that Hanns R. Neumann Stiftung corrects the material weakness detailed on Appendices 3/2 through 3/3 of the audit report.

We recommend that USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division verify that Hanns R. Neumann Stiftung corrects the two instances of material noncompliance detailed on Appendices 4/1 through 4/3 of the audit report.