Financial Audit of the National Education Development Partners Group Secretariat and Mapping Activity Project in Pakistan Managed by the Semiotics Consultants (Private) Limited, Contract AID‐391‐C‐15‐00002, May 6, 2015, to June 30, 2016

Recommendations

Recommendation 1

USAID determine the allowability of $131,875 in questioned costs ($120,248 plus $7,215 and $4,412 ineligible) on page 14 of the audit report, and further detailed on pages 2-3 of this memorandum, and recover any amount that is unallowable.

Questioned Cost:
$13,1875
Recommendation 2

USAID verify that the Semiotics Consultants (Private) Limited corrects the one material weakness (consolidated Findings PRTE—4, 5, 6, 8, 11, and 13 on pages 40, 43, 45, 46, 48, and 49 of the audit report) and four significant deficiencies in internal control (Findings IC-1, IC-2, and IC-3 on pages 24–26 of the audit report and Observation 1 on page 51 of the management letter).

Questioned Cost:
$0
Recommendation 3

USAID verify that the Semiotics Consultants (Private) Limited corrects the six material instances of noncompliance (Findings NC-1, NC-2, NC-3, and NC-4 on pages 29–36 of the audit report, Note 25 to the cost representation statement on page 21 of the audit report, and Observation 2 on page 52 of the management letter).

Questioned Cost:
$0