EVALUATES PROJECT PERFORMANCE FROM 4/1/75 TO 6/30/76 BASED ON STANDARD AUDIT REPORT PROCEDURES. ALTHOUGH THE PURPOSE OF THIS TOTAL AGREED-ON GRANT OF $248000 WAS TO DEVELOP AN EFFECTIVE ASSOCIATION FOR THE ADVANCEMENT OF SCIENCE, AUDITORS SAW NO EVIDENCE OF SUCH PROGRESS AFTER 8 YEARS OF OPERATION. DUES-PAYING MEMBERS HAD DECLINED FROM 391 ON 3/31 75 TO 174 ON 6/30/76,PROVIDING LESS THAN 10% OF NEEDED FUNDS. PROBLEMS: 1) APPARENT DUPLICATE PAYMENTS & OTHER IMPROPER USES OF GRANT FUNDS AMOUNTING TO $14190 WERE DISCOVERED. FOR EXAMPLE, A FORMER EXECUITVE SECRETARY OF AAASA WAS PAID FOR TRAVEL COSTS OF FAMILY MEMBERS ON VACATION AS WELL AS HOUSING COSTS ALREADY PROVIDED IN HIS BASE SALARY. 2)REQUIRD ACTIVITY REPORTS WERE NOT SUBMITTED BY GRANTEE. 3) PROJECT MONITORING IS UNSATISFACTORY. RECOMMENDATIONS: 1)PROJECT SHOULD BE EVALUATED TO SEE IF AID SUPPORT SHOULD BE CONTINUED. 2)AID/W SHOULD TAKE THE NECESSARY ACTION TO RECOVER FRON THE FORMER AASN EXEC SECY OR FROM THE ASSN $14190 IN UNAUTHORIZED COMPENSATION PAYMENTS AND AIR TRAVEL. 3) AID/W SHOULD TRANSFER AN UNEXPENDED $11969.47 TO ONE OF FOUR AID/AFR ACCOUNTS IN ADDIS ABABA, CLOSE THE NIGERIAN SAVINGS ACCOUNT AND SEE THAT ANY INTEREST ON US GRANT FUNDS IS REFUNDED. 4)AID/W SHOULD FORBID THE SIGNING OF BLANK CHECKS CITING THE NEED FOR SECURITY AND CONTROL; REQUIRE REGULAR REPORTS; ESTABLISH FOLLOW-UP PROCEDURES TO ENSURE TIMELY REPORTS FROM AAASA, & DELEGATE REDSO/EA TO MONITOR AAASA PROJECT. TOTAL AID DISBURSEMENTS DURING THE PERIOD AUDITED WERE US$69000. (THIS AUDIT REPORT DID NOT EVALUATE PROGRESS ON THE ESTABLISHMENT OF CREDIT UNIONS AS CITED IN PROJECT PURPOSE.)
