Financial Audit of Hanns R. Neumann Stiftung Under Cooperative Agreement AID-OAA-A-16-00043 for the Year Ended December 31, 2017

Recommendations

Recommendation
1

We recommend that USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division determine the allowability of $224,596 of questioned direct costs ($2,243 ineligible and $222,353 unsupported) on the revised fund accountability statement, following Appendix 2a and Appendices 2b/1 through 2b/4, 3/2 through 3/3 and 4/1 through 4/3 of the audit report and recover any amount that is unallowable.

Questioned Cost
224596
Funds for Better Use
0
Recommendation
2

We recommend that USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division verify that Hanns R. Neumann Stiftung corrects the material weakness detailed on Appendices 3/2 through 3/3 of the audit report.

Questioned Cost
0
Funds for Better Use
0
Recommendation
3

We recommend that USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division verify that Hanns R. Neumann Stiftung corrects the two instances of material noncompliance detailed on Appendices 4/1 through 4/3 of the audit report.

Questioned Cost
0
Funds for Better Use
0