UKRAINE: Audit of Costs Incurred by Ednannia (Joining Forces), from January 1, 2018, to December 31, 2022

We recommend: USAID/Ukraine's Controller:
Require Ednannia to perform a thorough review of both the General Ledger and the incurred cost submission to identify the root cause of the $27.16 variance. This should include verifying data entry processes, confirming the timing of entries and ensuring that all adjustments are accurately reflected in both records, adjust in ledger system accordingly to minimize future variances

We recommend: USAID/Ukraine's Controller:
Require Ednannia to implement a more rigorous reconciliation process between the General Ledger and incurred cost submissions, ensuring that all discrepancies are promptly identified, investigated, and resolved. This process should be documented and reviewed periodically.

We recommend: USAID/Ukraine's Controller:
Require Ednannia to consider the use of automated financial systems or software to streamline the reconciliation process, reduce the risk of human error, and improve the accuracy of financial data entries.