Examination of Management’s Assertions Over Incurred Cost Proposals by Pragma Corporation for the Fiscal Years Ended December 31, 2009 Through 2011

Recommendations

Recommendation 1

USAID Office of Acquisition and Assistance Cost, Audit and Support Division determine the allowability of $231,284 in unsupported direct questioned costs and $17,488 in ineligible direct questioned costs detailed on pages 2, 11 and 12 of the report and recovers any amount that is unallowable.

Questioned Cost:
$248,772
Recommendation 2

USAID Office of Acquisition and Assistance, Cost, Audit and Support Division verify that Pragma Corporation corrects Finding #1 on pages 11 and 12 of the report.

Questioned Cost:
$0