Audit of USAID West Bank and Gaza’s Assistance to Al-Quds University , the Islamic University in

OFFICE OF INSPECTOR GENERAL AUDIT OF USAID/WEST BANK AND GAZA’S ASSISTANCE TO AL-QUDS UNIVERSITY, THE ISLAMIC UNIVERSITY IN GAZA, AND AMERICAN NEAR EAST REFUGEE AID AUDIT REPORT NO. 6-294-08-002-P DECEMBER 10, 2007 CAIRO, EGYPT Office of Inspector General December 10, 2007 MEMORANDUM TO: USAID/West Bank and Gaza Director, Howard Sumka FROM: Regional Inspector General/Cairo, Lloyd J. Miller /s/ SUBJECT: Audit of USAID/West Bank and Gaza’s Assistance to Al-Quds University, the Islamic University in Gaza, and American Near East Refugee Aid (Report No. 6-294-08-002-P) This memorandum transmits our final report on the subject audit. In finalizing the report, we considered your comments on our draft report and have incorporated them where appropriate. We have included your comments in their entirety as appendix II. This report does not include any recommendations to USAID/West Bank and Gaza. Thank you for the cooperation and courtesy extended to the audit team during this audit. CONTENTS Summary of Results ....................................................................................................... 1 Background ..................................................................................................................... 3 Audit Objective ............................................................................................................ 6 Audit Findings.. ...