Audit of USAID Resources Managed by National Health Insurance Authority in Ghana Under Implementation Letter 641-A11-FY15-IL#010, From February 9, 2015, to December 31, 2016

Recommendations

Recommendation 1

USAID/Ghana determine the allowability of $146,197 in ineligible questioned costs identified on pages 14 and 17 of the Ghana Audit Service’s audit report.

Questioned Cost:
$146,197
Recommendation 2

USAID/Ghana verify that National Health Insurance Authority corrects the three instances of material noncompliance detailed on pages 24 to 26 and  two instances  of material noncompliance on pages 31 to 32 of the Ghana Audit Service's audit report.

Questioned Cost:
$0
Recommendation 3

USAID/Ghana determine the allowability of $249,763 in questioned cost-sharing contributions ($170,629 ineligible and $79,134 unsupported) identified on pages 29 to 32 of the audit report and take any corrective action deemed necessary under ADS 303.3.10.

Questioned Cost:
$249,763