Audit of Chad support to development ministries, third tranche, project no. 677-0052

Audit covers the period 4/87-8/87 and is based on document review and interviews with GOC, Mission, and bank officials. The GOC generally complied with the grant agreement and had adequate internal controls except that: (1) the GOC transferred unused funds from the project account to a new account without USAID/C authorization; (2) the project bank account was not reconciled monthly; and (3) the Mission had not obtained confirmation that salaries paid to project beneficiaries had been received. As per audit recommendation, the GOC is preparing a plan, to be submitted for USAID/C approval, to utilize the funds it transferred to the new account. Recommendations in the other two problem areas already have been closed.