USAID/India determine the allowability of $714,822 in questioned costs ($713,989 ineligible, and $56 plus $777 unsupported) on pages 27 and 58 of the audit report and further detailed on page 2 of this memorandum, and recover any amount that is unallowable.
USAID/India establish the amounts of the salary increments without approval documents, salary payments that were not fully supported, and service tax paid on project expenses as discussed on pages 2 and 3 of this memorandum and further detailed in IC Finding 23 on page 76, NC Finding 11 on page 85, and item 3 on page 100 of the management letter, respectively; determine allowability and recover, as appropriate.
USAID/India determine the allowability of and recover, as appropriate, the questioned cost-sharing contributions of $47,056 (ineligible) identified in the Cost-Sharing Schedule on page 51 and further detailed in Note 3 to the Cost-Sharing Schedule on pages 52-54 of the report.
USAID/India verify that the Ashwattha Advisors Private Limited corrects the thirty-one material weaknesses (IC Findings 1-23 on pages 57-76 of the audit report) and six significant deficiencies in internal control (QC Findings 3-6 on pages 40-47 of the audit report and Items 1-2 on page 99 of the management letter).
USAID/India verify that the Ashwattha Advisors Private Limited corrects the nine material instances of noncompliance (NC Findings 1, 2, 6, 11, 12F, 16 and 17 on pages 79-82, 85, 88, and 92-98 of the audit report, Note 3 to the Cost-Sharing Schedule on pages 52-54 of the audit report and item 3 on page 100 of the management letter).