Financial Audit of USAID Awards Managed by the Department of Health Services and Karnali Province’s Ministry of Social Development in Nepal Under Assistance Agreement 367-013, Implementation Letter 113, July 16, 2020, to July 15, 2021

We recommend that USAID/Nepal determine the allowability of $27,809 in questioned costs ($27,780 ineligible, $29 unsupported) detailed on page 5 of the audit report and recover any unallowable amount.

We recommend that USAID/Nepal verify that the Government of Nepal's Department of Health Services and Karnali Province's Ministry of Social Development correct the six material instances of noncompliance detailed in Findings 14-19 on pages 23-27 of the report.