Financial Audit of the Freeland Foundation under Multiple USAID Awards in Thailand, January 1 to December 31, 2016

Recommendations

1

USAID Regional Development Mission/Asia determine the allowability of $4,175 in questioned salaries (ineligible) identified in the fund accountability statement on page 29, and detailed in Finding 5.2.1 on pages 61–62 of the audit report, and recover any amount determined to be unallowable.

Questioned Cost:
$4,175
2

USAID Regional Development Mission/Asia for the Asia's Regional Response to Endangered Species Trafficking program, establish the total amount of excess expenditures charged to USAID over the approved budgeted life-of-project expenditures as discussed on page 2 of this memorandum, and in Finding 4.2.3 on pages 56–57 of the audit report, determine allowability, and recover any amount determined to be unallowable.

Questioned Cost:
$0
3

USAID Regional Development Mission/Asia for the Asia's Regional Response to Endangered Species Trafficking program, determine whether there was excess cash (total revenues less total costs) not refunded to USAID as discussed on page 3 of this memorandum, determine allowability, and recover any amount determined to be unallowable.

Questioned Cost:
$0
4

USAID Regional Development Mission/Asia verify that the Freeland Foundation corrects the two material weaknesses and the one significant deficiency in internal control identified in the report on internal control on pages 52–53 and detailed in Findings 4.2.1, 4.2.2, and 4.2.3 on pages 54–57 of the audit report.

Questioned Cost:
$0
5

USAID Regional Development Mission/Asia verify that the Freeland Foundation corrects the one material instance of noncompliance identified in the report on compliance on pages 59–60 and detailed in Finding 5.2.1 on pages 61–62 of the audit report.

Questioned Cost:
$0