Nonfederal audit of the family health initiative project in Sierra Leone

Non-Federal audit, prepared by Pannel Kerr Forster of Sierra Leone, covers the period 11/83-10/86 and is based on reviews and tests of financial records and controls and a limited check and verification of commodities in the field and of means of transportation by which the commodities were distributed. Project funds were generally accounted for and there is no reason to recommend disallowances. However, several internal control procedures need strengthening. A total of 22 recommendations are addressed to the A.I.D. Affairs Officer/SL to: (1) improve project administration and accountability; (2) enforce the procedures of Project Implementation Letter No. 3 regarding the separate and detailed accounting of funds advanced to the host government; (3) determine pay and per diem rates; (4) ensure the viability of the project"s transportation system; and (5) improve commodity utilization.