Financial Audit of USAID Resources Managed by Farmers Union of Malawi Under Cooperative Agreement 72061219CA00004, December 1, 2019, to September 30, 2021

We recommend that USAID/Malawi determine the allowability of $52,108 in questioned costs ($19,485 ineligible, $32,623 unsupported) on pages 24 and 29 of the audit report and recover any amount that is unallowable.

We recommend that USAID/Malawi verify that Farmers Union of Malawi corrects the one material weakness in internal control detailed on page 33 of the audit report.

We recommend that USAID/Malawi verify that Farmers Union of Malawi corrects the four instances of material noncompliance detailed on page 36 of the audit report and pages 1 to 4, and 6 to 7 of the management letter.