Audit of the Fund Accountability Statement of Costs Incurred by People In Need in Connection With USAID Resources of Twelve Programs Implemented In Syria, Ukraine, Afghanistan, Myanmar and Nicaragua for the Fiscal Year Ended December 31, 2019

We recommend that USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division Determine the allowability of $50,966 in direct questioned costs($50,966 unsupported) on page 12 of the audit report and recover any amount that is unallowable.

We recommend that USAID's Office of Acquisition and Assistance, Cost, Audit and Support Division verify that People In Need corrects the two instances of material noncompliance detailed on pages 26 of the audit report.