Financial Audit of A.A. Associates Under Multiple USAID Awards in Pakistan, For the Periods Ended January 31, 2017, and June 30, 2017

Recommendations

Recommendation 1

Determine the allowability of $16,056 in questioned costs (ineligible) identified in the fund accountability statement on page 15, and further detailed on pages 11–12 of the audit report, and recover any amount that is unallowable.

Questioned Cost:
$16,056
Recommendation 2

Verify that the A.A. Associates corrects the two material instances of noncompliance identified in the report on compliance on pages 26–27 and detailed on pages 11–12 of the audit report (and also presented as Finding 3.1 on pages 47–48), and as discussed on page 2 of this memorandum and detailed in Finding 4.2 on page 53 of the audit report.

Questioned Cost:
0
Recommendation 3

Verify that the A.A. Associates corrects the significant deficiency in internal control discussed on page 2 of this memorandum and detailed in Finding 3.2 on page 49 of the audit report.

Questioned Cost:
0