Why We Did This Audit On January 20, 2025, Executive Order 14169 directed a government-wide pause and review of U.S. foreign assistance. As of March 2025, USAID had terminated over $76.5 billion out of a total of $159 billion (about 50 percent) in foreign assistance awards. As a result, implementers began disposing of government-funded assets. In response to the award terminations, we initiated a series of audits examining asset disposition processes for eight USAID missions around the world. The objective of this audit was to determine the status of the disposition of USAID-funded physical assets procured under selected terminated awards in Thailand. We identified 17 programmatic awards the USAID Regional Development Mission for Asia (USAID/RDMA) managed that were terminated between January 20, 2025, and February 26, 2025. Of these, we selected a judgmental sample of 10 awards and inspected assets valued at over $1,000 procured under the selected awards. What We Found USAID/RDMA approved implementer disposition plans, and implementers disposed of assets by donating and selling them. The mission approved 7 of the 10 asset disposition plans for selected terminated awards. The other three awards, implemented by public international organizations, were reactivated by the Department of State in August 2025. As a result, disposition plans were no longer needed. We identified discrepancies, totaling $5,204 in underreported funds, in the inventory lists for three of the seven selected terminated awards with disposition plans. After we brought this to USAID/RDMA’s attention, the mission notified the implementers, and they provided justification that resolved the discrepancies. Finally, USAID/RDMA approved implementers’ requests to donate 310 of 388 assets (80 percent) for the 7 selected awards to local universities and nongovernmental organizations, consisting of $196,542 worth of information technology equipment, and sell the remaining 78 (20 percent) worth $18,517. All seven implementers completed the asset disposition by September 2025. During site visits to two implementer sites, we found that selected assets were functional. We could not assess the condition of two laptops, which were being used by staff who were working remotely. According to implementers, the laptops would be disposed of in accordance with the approved plans.