USAID. OFC. OF THE AUDITOR GENERAL. AREA AUDITOR GENERAL. LATIN AMERICA
CARE PL-480 TITLE II PROGRAM (AUDIT CONDUCTED MAY - JUNE 1977)
EVALUATES, FOR THE PERIOD 7/1/73 TO 4/30/77, PERFORMANCE OF CARE IN A PL 480, TITLE II FOOD DISTRIBUTION PROGRAM IN COSTA RICA.
1977
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Abstract
EVALUATION IS BASED ON A REVIEW OF PROGRAM LEVELS, PHASE-OUT PLANS, COMMODITY RECEIPTS, DISTRIBUTION AND INVENTORY CONTROLS; RECOMMENDATIONS OF PRIOR AUDITS; FIELD VISITS; AND DISCUSSIONS WITH PROGRAM PERSONNEL. CARE PROGRAM PROVIDES PL 480 INPUTS TO 3 GOCR PROGRAMS: MATERNAL CHILD HEALTH (MCH), SCHOOL LUNCHES, AND OTHER CHILD FEEDING. CARE PROGRAM CURRENTLY PROVIDES FOOD TO ALMOST ALL 350 MCH"S AND TO ABOUT 2,765 SCHOOLS, MANY NOT YET COVERED BY GOCR PROGRAMS. IN GENERAL, CARE HAS ADEQUATELY CONTROLLED AND PROPERLY ACCOUNTED FOR PL 480 COMMODITIES AND HAS TAKEN CORRECTIVE ACTION ON RECOMMENDATIONS OF 8/25/76 AUDIT REGARDING REPORTING OF COMMODITY STATUS, SELF-AUDITS, AND PROGRAM INSPECTIONS. HOWEVER, CARE"S ANNUAL ESTIMATE OF REQUIREMENTS (AER) FOR FY 77 WAS UNREALISTIC. IN PARTICULAR, 3.5 MILLION POUNDS OF FOOD WAS APROVED FOR MCH, ALTHOUGH MCH"S CURRENT ABSORPTION RATE IS ONLY 1.5 MILLION POUNDS. CARE ALSO OBTAINED COMMITMENTS FOR OVER 8 MILLION POUNDS OF DRY PEAS AND (AT GOCR"S INSISTENCE) NON-FAT DRY MILK FOR THE MCH PROGRAM. AS A RESULT, PL-480 INPUTS HAVE INCREASED TO 4.3 TIMES CR"S NORMAL ALLOCATION. IT IS RECOMMENDED THAT A REVISED AER BE PREPARED TO DETERMINE A SAFE INVENTORY LEVEL SO AS TO PREVENT SPOILAGE AND TO FACILITATE GOCR"S EVENTUAL TAKE-OVER OF THE PL 480 PROGRAM. OF 14 SCHOOLS VISITED, 2 WERE NOT REDISTRIBUTING PL 480 FOOD RECEIVED AND 3 WERE FEEDING STUDENTS ON ALTERNATE DAYS INSTEAD OF DAILY AS PROVIDED FOR. IT IS RECOMMENDED THAT CARE AND THE MINISTRY OF EDUCATION PROCEDURES AND COVERAGE BE IMPROVED TO ENSURE THAT ESTABLISHED NUTRITION LEVELS ARE IMPLEMENTED. PL 480 PROGRAM IS DUE TO BE PHASED OUT IN FY 77. CARE HAS BEEN PHASING IN A PROGRAM FOR COUNTRY PRODUCTION OF A CORN-SOY BLEND FOOD. THIS PHASE-OVER IS 4 MONTHS BEHIND SCHEDULE. THE FOOD PROCESSING PLANT WILL BE OPERATIONAL AT THE EARLIEST BY 12/77 AND EQUIPMENT PROCUREMENT MUST STILL BE COMPLETED. QUESTIONABLE FINDINGS OF CARE"S SELF-AUDIT FOR FY"S 74-76 ARE BEING RESOLVED BY CARE AND USAID.
