Financial Audit of the Malakand Reconstruction and Recovery Program Assistance in Pakistan Managed by the Provincial Reconstruction Rehabilitation and Settlement Authority, Government of Khyber Pakhtunkhwa, Grant No. 6, July 1, 2013, to June 30, 2014

Recommendations

Recommendation 1

USAID/Pakistan determine the allowability of $1,225,524 in questioned costs ($950,865 ineligible, $274,659 unsupported) as detailed in Table 1 on pages 3–4 of this memorandum, and recover any amount that is unallowable.

Questioned Cost:
$1,225,524
Recommendation 2

USAID/Pakistan determine (1) the breakdown of the $1,288,671 in questioned costs identified in the report on the fund accountability statement, (2) the questioned costs identified in the report on the fund accountability statement that did not pertain to the questioned costs summarized in Table 1 on pages 3–4 of this memorandum, and (3) the allowability and recovery, if appropriate, of these questioned costs.

Questioned Cost:
$0
Recommendation 3

USAID/Pakistan verify that the Provincial Reconstruction Rehabilitation and Settlement Authority, Government of Khyber Pakhtunkhwa corrects the 16 material instances of noncompliance detailed in Table 1 on pages 3–4 of this memorandum.

Questioned Cost:
$0