Financial Audit of U.S. Pakistan Center for Advance Studies in Energy in Pakistan Managed by the University of Engineering and Technology, Peshawar, Cooperative Agreement No. AID-391-A-14-00004, For the Year Ended June 30, 2017

Recommendation
1

USAID/Pakistan determine the allowability of $131,850 in questioned costs (ineligible) identified in the fund accountability statement on page 47, further detailed on pages 50-51, and in Findings A-2 through A-4 and B-1 through B-2 on pages 27-31 and 36-39, respectively, of the audit report; and recover any amount that is unallowable.

Questioned Cost
131850
Funds for Better Use
0
Close Date
Recommendation
2

USAID/Pakistan verify that the UETP corrects the four material weaknesses in internal control discussed in the report on internal control on pages 53-54 and detailed in Findings A-1 through A-4 on pages 27-31 of the audit report; and the nine significant deficiencies in internal control discussed in the report on internal control on page 54 of the audit report and on page 2 of this memorandum, and further detailed in Findings A-5 through A-10 on pages 31-35 and in Items A-6, A-7, and A-11 on pages 62, 63, and 66, respectively, of the audit report.

Questioned Cost
0
Funds for Better Use
0
Close Date
Recommendation
3

USAID/Pakistan verify that the UETP corrects the five material instances of noncompliance identified in the report on compliance on pages 56-57 and detailed in Findings B-1 through B-5 on pages 36-42 of the audit report.

Questioned Cost
0
Funds for Better Use
0
Close Date