Agency Contracted Closeout Audit of USAID Resources Managed by the Zambia Agricultural Commodities Agency Under Cooperative Agreement No. 690-A-00-04-00342-04 for the Period January 1, 2005, to June 30, 2007

NFA Transmittal
Report Number
4-611-10-003-N

Recommendations

Recommendation 1

USAID/Zambia determine the allowability of $173,785 in questioned costs ($18,890 ineligible, $154,895 unsupported) detailed on page 7 of Pricewaterhouse Coopers' audit report, and recover from the Zambia Agricultural Commodities Agency any amounts determined to be unallowable.

Questioned Cost:
$603785
Funds For Better Use:
$0
Recommendation 2

USAID/Zambia ensure that the Zambia Agricultural Commodities Agency corrects the two significant internal control deficiencies (Payments amounting to US$ 104,064, that is, suppliers' invoices and receipts were not properly filed and retained, Staff salary costs amounting to US$ 50,831 paid to employees were not adequately supported by timesheets or payroll summaries) detailed on pages 16 to 19 of Pricewaterhouse Coopers' audit report.

Questioned Cost:
$0
Close Date:
Recommendation 3

USAID/Zambia ensure that the Zambia Agricultural Commodities Agency corrects the four material noncompliance issues detailed on pages 16 to 19 of Pricewaterhouse Coopers' audit report as well as the additional finding on page 9, being management's failure to provide the auditors with the Cost Sharing/Counterpart Contributions Schedule.

Questioned Cost:
$0
Close Date: