Audit of USAID Nigeria Fiscal Year 2000 Operating ExpensesAudit Report No. 7-620-01-001-FJuly 31, 2001

USAID OFFICE OF INSPECTOR GENERAL Audit of USAID/Nigeria Fiscal Year 2000 Operating Expenses Audit Report No. 7-620-01-001-F July 31, 2001 Dakar, Senegal U.S. Agency for International Development U.S. Agency for International Development RIG/Dakar July 31, 2001 MEMORANDUM FOR: Thomas Hobgood, USAID/Nigeria Director FROM: Dennis Bryant, Acting RIG/Dakar SUBJECT: Audit of USAID/Nigeria Fiscal Year 2000 Operating Expenses (Report No. 7-620-01-001-F) This memorandum is our report on the subject audit. We have considered your comments to the draft report and have included them in their entirety as Appendix II. The report contains five recommendations for your action. The draft report contained six tions. However due to its immaterial dollar amount, we removed one of the recommendations from the report and are including it in a separate management letter. Based upon your comments to the draft report, management decisions have been reached for Recommendation Nos. 1.2, 2.1, 2.2, 3.1, 3.2, 4 and 5. A management decision has not been reached on Recommendation No. 1 because we modified the recommendation, based on additional information provided in your comments. Please provide written notice to us within 30 days of any additional information related to the actions planned or taken to implement this recommendation. Furthermore, in accordance with USAID guidance, M/MPI is responsible for determining when final action has occurred on all ...