International Crops Research Institute for the Semi-Arid Tropics, Hyderabad, India, memorandum

Audit report covers the period 1979-80 and is based on document review, a site visit, and interviews with A.I.D. personnel. ICRISAT has become a world center on sorghum, pearl millet, chickpea, pigeonpea, and groundnut research; has distributed to farmers high-yielding pearl millet and sorghum cultivars; has established an internationl network of scientists; and has completed phase I facility construction (1979) and has embarked -- somewhat late (8/80) -- on phase II work. During the audit period, ICRISAT claimed and received $3,478,427 in reimbursements. The 1980 reimbursement slightly exceeded the grant authorization and is being refunded to A.I.D. All other expenditures were found eligible except for $29,244 in 1979 and $5,226 in 1980. Reassignment of these costs under the terms applicable to general support grants has corrected the situation and the project is now within its funding limitations. ICRISAT had also received the $21,576 in excess U.S. Government property provided for in the 1980 grant. ICRISAT has in almost all cases complied with the terms of its grants. However, not all ICRISAT publications have indicated A.I.D."s support and ICRISAT has not converted all grant dollars through the U.S. Disbursing Officer of the American Embassy. The auditors recommend that the grant officer determine if ICRISAT"s compliance with the above two grant terms is acceptable.