Closeout Audit of the Education Infrastructure Program of the Merida Initiative and the Central America Regional Security Initiative (MERIDA/CARSI) Activity Managed by the Directorate of Major Infrastructure of IDECOAS - FHIS, Assistance Agreement 522-044

USAID/Honduras determine the allowability of $20,543 in ineligible questioned costs identified on pages 10, 16, and 28 to 30 of the audit report and recover from the recipient any amounts determined to be unallowable.

USAID/Honduras determine the allowability of $36,829 in ineligible questioned costs related to the cost-sharing shortfall identified in the cost-sharing schedule on page 13 of the audit report and recover from the recipient any amounts determined to be unallowable.

USAID/Honduras make a management decision regarding the outstanding cash balance of $18,830 in ineligible questioned costs identified on page 17 of the audit report and recover this amount from the recipient prior to the close-out of the award.

USAID/Honduras ensure that the recipient corrects the two internal control deficiencies identified on pages 20 and 21 of the audit report (findings 1 and 2).

USAID/Honduras ensure that the recipient corrects the prior year instance of noncompliance discussed in the audit report on page 32 (finding 5).