Audit of USAID Resources Managed by of University of Cape Coast in Ghana Under Implementation Letter 641-A18-FY14-IL#007, From October 24, 2014, to September 31, 2016

Recommendations

Recommendation 1

USAID/Ghana determine the allowability of $92,463 in questioned costs ($7,266 in ineligible question costs and $85,197 unsupported question costs) identified on page 17 of Ghana Audit Service’s audit report.

Questioned Cost:
$92,463
Recommendation 2

USAID/Ghana verify that University of Cape Coast – Department of Fisheries and Aquatic Science corrects the three significant deficiencies in internal control detailed on pages 23 to 25 and 33 of the audit report.

Questioned Cost:
$0
Recommendation 3

USAID/Ghana determine the allowability of $275,862 unsupported in questioned cost sharing contributions identified on pages 31 to 33 of the audit report and take any corrective action deemed necessary under ADS 303.3.10.

Questioned Cost:
$275,862