Independent Examination Report on MacFadden & Associates, Inc.’s Incurred Cost Submission for the Fiscal Year Ended December 31, 2021

We recommend that USAID's Office of Acquisition and Assistance Cost, Audit and Support Division/Contract Audit Management Branch Verify that MacFadden & Associates, Inc. corrects the three material deficiencies in internal control detailed on pages 11 to 14 of the audit report.

We recommend that USAID's Office of Acquisition and Assistance Cost, Audit and Support Division/Contract Audit Management Branch determine the allowability of $913,535 in unsupported questioned costs on pages 11 and 12 of the audit report and recover any amount that is unallowable.