Audit of USAID Guatemalas Management

Audit of Certain USAID/Dominican Republic Financial Operations Audit Report No. 1-517-01-002-F January 9, 2001 San Salvador, El Salvador U.S. AGENCY FOR INTERNATIONAL DEVELOPMENT RIG/San Salvador January 9, 2001 MEMORANDUM FOR: USAID/Dominican Republic Director, Elena Brineman FROM: RIG/San Salvador, Timothy E. Cox SUBJECT: Audit of Certain USAID/Dominican Republic Financial Operations (Report No. 1-517-01-002-F) This memorandum is our report on the subject audit. This report contains four recommendations for your action. Final action has been taken on all four recommendations and, therefore, Recommendation Nos. 1, 2, 3, and 4 are closed upon issuance of this report. I appreciate the cooperation and courtesy extended to my staff during the audit. Background This report focuses on USAID/Dominican Republic’s procedures for processing advances and disbursements and its procedures for reporting on the status of its budget allowances to USAID/Washington. According to USAID/Dominican Republic’s records, during the 12-month period ending March 31, 2000, the Mission made 105 advances of $1,500 or more, totaling $7.1 million. USAID/Dominican Republic’s records indicate that, during the same period, 801 project and 346 operating expense disbursements of $1,500 or more were made totaling respectively $18.3 and $2.7 million. USAID/Dominican Republic’s Controller Office, which is the Mission’s focal point for financial operations, has 18 staff ...