Audit of Millennium Challenge Corporation (MCC) Resources Managed by Millennium Challenge Account-Nepal, Under the Compact Agreement Between MCC and the Government of Nepal, for the period of April 1, 2022, to March 31, 2023

We recommend that Millennium Challenge Corporation determine the allowability of the $151,268 ($62,146 ineligible and $89,122 unsupported questioned costs) detailed on pages 58, 62, 78, and 116 of the audit report and recover any amount that is unallowable.

We recommend that the Millennium Challenge Corporation verify that MCA-Nepal corrects the material instance in internal control that is also an instance of material noncompliance detailed on page 116 of the audit
report.

We recommend that the Millennium Challenge Corporation verify that MCA-Nepal corrects the twelve instances of material noncompliance detailed on pages 58 to 64, 78, 81, 85 to 95, 103, 105, and 112 of the audit
report.