Review of ASHA grant nos. 126 & 128 for two educational institutions in Israel; memorandum audit report

Audit report covers the period 8/77-6/81 and is based on site visits and examination of project documents. Construction at both schools is virtually complete and is of high quality. At the Beth Bluma Vocational School, all funds have been expended and construction of the two-story dormitory with food service facilities serving 104 students is complete except for water and utility connections. At the Tel Aviv Vocational School (Or Moshe), a dormitory for 60 students and a central kitchen have been finished and are in use. Construction of the the vocational school building is complete except for painting, wiring, plumbing, and the installation of windows which will be finished 10/81. Although section 214 of the Foreign Assistance Act does not address or authorize the construction of non-educational facilities, A.I.D."s Bureau for Food for Peace and Voluntary Assistance (AID/FVA/ASHA) explicitly (at Beth Bluma) or implicitly (at Tel Aviv) approved funding for the construction of air raid shelters since these are required by Israeli law. It is recommended that AID/FVA/ASHA obtain from A.I.D."s General Consul an opinion regarding the eligibility for grant funding of air raid shelter construction.