Financial Audit of Khyber Pakhtunkhwa Reconstruction Program and Capacity Building in Pakistan Managed by the Provincial Reconstruction Rehabilitation & Settlement Authority, Government of Khyber Pakhtunkhwa, Grant No. 47, July 1, 2014, to June 30, 2015

Recommendations

Recommendation 1

USAID/Pakistan determine the allowability of $5,738,008 in questioned costs ($5,698,756 ineligible and $39,252 unsupported) as detailed in Table 1 on pages 3–4 of this memorandum, and recover any amount that is unallowable.

Questioned Cost:
$5,738,008
Recommendation 2

USAID/Pakistan determine (1) whether disposal was made for the dismantled materials; (2) the amount of sales of the dismantled materials not reported to USAID; and (3) the allowability and recovery, if appropriate, of these questioned revenues, as detailed in Finding 4.1.4 on pages 29-30 of the audit report.

Questioned Cost:
$0
Recommendation 3

USAID/Pakistan verify that the Provincial Reconstruction Rehabilitation & Settlement Authority, Government of Khyber Pakhtunkhwa corrects the 30 material instances of noncompliance detailed in Table 1 on pages 3–4 of this memorandum. 

Questioned Cost:
$0