Closeout Financial Audit of USAID Resources Managed by [Implementer] in Zimbabwe Under Multiple Agreements, July 23, 2015, to June 28, 2018

Recommendations

1

USAID/Zimbabwe determine the allowability of $162,461 in questioned costs ($94,052 ineligible, $68,409 unsupported) on pages 13 to 14 of the audit report and recover any amount that is unallowable.

Questioned Cost:
$162,461
2

USAID/Zimbabwe verify that [Implementer] corrects the one material weakness and one significant deficiency in internal control detailed on pages 20 and 21 of the audit report.

Questioned Cost:
$0
3

USAID/Zimbabwe verify that [Implementer] corrects the 17 instances of material noncompliance detailed on pages 24 to 41 and 43 to 45 of the audit report.

Questioned Cost:
$0
4

USAID/Zimbabwe verify that [Implementer] provides [Other Implementer] with a copy of the finding raised in Deloitte & Toucheā€™s audit report for its review to (a) determine the allowability of $10,833 in ineligible questioned costs identified on pages 14 and 17 and recover the amount determined to be unallowable and (b) take any appropriate action regarding the one instance of material noncompliance related to the subaward as detailed on page 42 of the report.

Questioned Cost:
$0
5

USAID/Zimbabwe determine the allowability of $23,666 in ineligible questioned costs pertaining to accrued leave and take appropriate actions regarding any amount that is unallowable.

Questioned Cost:
$23,366