Audit of commodity controls under USAID/Bangladesh family planning projects as implemented by the Government of Bangladesh project nos. 388-0050 and 388-0071

Audit covers the period 3/87-2/88. Coopers and Lybrand"s report discusses problems in the areas of (1) commodity reporting forms, (2) monthly physical inventories and reconciliation of differences, (3) first in first out commodity issuance procedures, and (4) storage facilities. In the opinion of Coopers and Lybrand, the Government of Bangladesh"s Ministry of Health and Family Planning and USAID/B complied with applicable laws, regulations, and agreement terms for the items tested, except that (1) the Ministry had not submitted a comprehensive in-country training plan, and (2) commodities were not insured against loss and damage. Audit recommendations address the problem and non-compliance areas noted by Coopers and Lybrand. (Author abstract, modified)