Follow-Up Audit of Negative Unliquidated Obligation Balances in USAID's Financial Management System

The Chief Financial Officer modify the PhoenixViewer "1311 Analysis - Unliquidated Obligations" report to either include the trust funds' obligation, disbursement, and unliquidated amounts in foreign currency or exclude them from the report and document the determination.

The Chief Financial Officer identify and document the financial transactions that caused the negative unliquidated obligation balances in Phoenix and take the appropriate actions to correct them.