Financial Closeout Audit of USAID Resources Managed by Confederação das Associações Económicas de Mozambique Under Cooperative Agreement AID-656-14-00005, June 19, 2014, to December 18, 2020

Recommendation
1

We recommend that USAID/Mozambique determine the allowability of $745,479 in questioned costs ($130,596 ineligible, $614,883 unsupported) on pages 17 and 18 of the audit report and recover any amount that is unallowable.

Questioned Cost
787633
Funds for Better Use
0
Recommendation
2

We recommend that USAID/Mozambique verify that Confederação das Associações Económicas de Mozambique corrects the three material weaknesses in internal control detailed on pages 30-33, 41, and 45 to 46 of the audit report.

Questioned Cost
0
Funds for Better Use
0
Close Date
Recommendation
3

We recommend that USAID/Mozambique verify that Confederação das Associações Económicas de Mozambique corrects the ten instances of material noncompliance detailed on pages 33 to 40, and 42 to 44 of the audit report.

Questioned Cost
0
Funds for Better Use
0
Close Date
Recommendation
4

We recommend that USAID/Mozambique determine the allowability of $200,000 shortfall in cost sharing contributions identified on pages 23 and 40 of the audit report and take any corrective action deemed necessary under ADS 303.3.10.3.

Questioned Cost
0
Funds for Better Use
0
Close Date