Agency‐Contracted Closeout Audit of USAID Resources Managed by Mulanje Mountain Conservation Trust in Malawi,Under Agreement 674‐A‐00‐10‐00019‐00, October 1, 2012, to September 30,2013

Recommendations

Recommendation 1

USAID/Malawi determine the allowability of $226,627 in questioned costs ($2,440 ineligible, $224,187 unsupported) on pages 22 and 26 of the audit report and recover any amount that is unallowable.

Questioned Cost:
$226,627
Recommendation 2

USAID/Malawi verify that Mulanje Mountain Conservation Trust corrects the five significant deficiencies in internal control detailed on pages 34 to 38 of the audit report.

Questioned Cost:
$0
Recommendation 3

USAID/Malawi verify that Mulanje Mountain Conservation Trust corrects the five instances of material noncompliance detailed on page 40 of the report.

Questioned Cost:
$0
Recommendation 4

USAID/Malawi determine the allowability of $46,242 shortfall in cost sharing identified on page 28 to 29 of the audit report and take corrective action deemed necessary under Automated Directives System (ADS) 303.3.10.

Questioned Cost:
$46,242