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

Recommendation
1

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.

Questioned Cost
20543
Funds for Better Use
0
Close Date
Recommendation
2

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.

Questioned Cost
36829
Close Date
Recommendation
3

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.

Questioned Cost
0
Close Date
Recommendation
4

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).

Questioned Cost
0
Funds for Better Use
0
Close Date
Recommendation
5

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

Questioned Cost
0
Funds for Better Use
0
Close Date