Financial Audit Report of Shell Foundation for the Year Ended December 31, 2016
Recommendations
Recommendation
1
We recommend that USAID's Office of Acquisition and Assistance Cost, Audit and Support Division determine the allowability of $132,497 in questioned costs ($38,348 ineligible, $94,149 unsupported) on pages 11 and 12 of the audit report and recover any amount that is unallowable.
Questioned Cost
132497
Funds for Better Use
0
Close Date
Recommendation
2
We recommend that USAID's Office of Acquisition and Assistance Cost, Audit and Support Division determine the allowability of $252,670 in questioned costs (ineligible) for the incurred amounts, $802,670, in excess of award budget, $550,000, on page 11 of the audit report and recover any amount that is unallowable.
Questioned Cost
252670
Funds for Better Use
0
Close Date
Recommendation
3
We recommend that USAID's Office of Acquisition and Assistance Cost, Audit and Support Division verify that Shell Foundation corrects the material weakness in internal control detailed on pages 15 and 16 of the audit report.
Questioned Cost
0
Funds for Better Use
0
Close Date
Recommendation
4
We recommend that USAID's Office of Acquisition and Assistance Cost, Audit and Support Division verify that Shell Foundation corrects the two instances of material noncompliance detailed on pages 17 and 19 of the audit report.
Questioned Cost
0
Funds for Better Use
0
Close Date