Audit of USAID Resources Managed by Council for Scientific and Industrial Research – Savannah Agricultural Research Institute in Ghana Under Agreement 641-A18-FY14-IL#03, January 14, 2015, to December 31, 2016

Recommendations

Recommendation 1

USAID/Ghana determine the allowability of $197,177 in questioned costs ($29,330 ineligible and $167,847 unsupported) on pages 15, 20 to 21, and 25 of the audit report and recover any amount that is unallowable.

Questioned Cost:
$197,177
Recommendation 2

USAID/Ghana verify that Council for Scientific and Industrial Research – Savannah Agricultural Research Institute corrects the three significant deficiencies in internal control detailed on pages 20 to 22 of the audit report.

Questioned Cost:
$0
Recommendation 3

USAID/Ghana verify that Council for Scientific and Industrial Research – Savannah Agricultural Research Institute corrects the two instances of material noncompliance detailed on pages 25 and 30 of the audit report.

Questioned Cost:
$0
Recommendation 4

USAID/Ghana determine the allowability of $589,645 in unsupported questioned cost sharing contributions identified on pages 28 and 30 of the audit report and take any corrective action deemed necessary under ADS 303.3.10.

Questioned Cost:
$589,645