Audit of USAID/El Salvador's Education Activities

USAID/El Salvador develop indicators that measure the impact of the education program in future mechanisms.

USAID/El Salvador correct the reporting of training numbers in the Performance Plan and Report going forward to reflect the definition.

USAID/El Salvador, in conjunction with the Government of El Salvador, develop clear guidelines and procedures governing time and resources allowed for reviewing drafts when deliverables include host government approvals.

USAID/El Salvador make a management decision regarding how to resolve the $1,010,938 in ineligible cost-sharing contributions reported as of September 30, 2010.

USAID/El Salvador make a management decision with regard to $437,693 in unsupported cost-sharing contributions that were not made as of September 30, 2010, and recover from the implementing partner the amount determined to be unallowable.

USAID/El Salvador make a management decision with regard to any ineligible cost-sharing contributions that were not made as of September 30, 2010, and recover from the Academy for Educational Development the amount determined to be unallowable.

USAID/El Salvador require the Academy for Educational Development to develop a methodology for establishing cost-sharing contributions that is reasonable and does not include cost elements that exceed actual market value.