AUDIT OF THE AFFECTED THAI PROGRAM GRANT NO. …pdf.usaid.gov/pdf_docs/PDAAY311.pdf · · 2011-02-28own . funds in 1978,(the s-ame year as the Vietnamese invasio6n of Kampuchea

AUDIT OF THE

AFFECTED THAI PROGRAM

GRANT NO 493-0327

Audit Report No 2-493-88-11

September 9 1988

UNITED STATES OF AMERICA AGENCY FOR INTERNATIONAL DEVELOPMENT

REGIONAL INSPECTOR GENERALAUDIT MANILA

NITED STATES POSTAL ADDRESS INTERNATIONAL POSTAL ArOPE USAIDRIGAM co AMERICAN EMBASSY

APO SAN FRANCISCO 96528 MANILA PHILIPPINES

DATE September 9 1988 RIGEA-88-278

MEMORA NDUMNI

TO Dr John Eriksson Director USAILThaila-

FROM 1r William C ontoney -RIGA M

SUBJECT Audit Report on the Affected Thai Program Grant No 493-0327 Audit Report No 2-493-88-11

The Office of the Regional- Inspector General for AuditManila has completed its audit of the Affected Thai Program Five copies of the audit report are enclosed for your actior

The draft audit report was suhmitteo to you for comments and your comments are attacieo to the report The reportcontains six recommenaat i-ors Recommendation Nus 1 2 5 and 6 are consfiJered closed anid require no further action Recommendation Nos 3 and 4 are unresolved Please advise me within 30 days of information you might

aniy want

additionaI actions or further us to consider on Recommendation

Nos 3 and 4

I appreciate the cooperation and courLesy extended to my staff during the audit

iThe Affected ThaiProgram (AP)P was initiated by the RoyalThai 1Spyernmeit With its own funds in 1978(the s-ame year asthe Vietnamese invasio6n of Kampuchea The Thai Government program was initially directed towards Thai villages which were being overwhelmed by the influx of refugees coming outof Kampuchea but it was~ soon extended to include villages-along~the borders with Laos Burma and Malaysia which weresuffering from problems comparable to but less inmagnitudethan those along the ThaiKampuchean border

USassistance to the Afrected Thai Program began in 1980and was to support the Thai Government efforts to ease thetangible adverse affects on Thai natioinals because of (1)the influx of displaced persons from Kampuchea Laos andVietnam (2) military similaror disturbances along theThaiKampuchea or ThaiLaos borders and (3) Thailand-basedKampuchean emergency relief operations

Activities under the US assisted program were initiallyconfined to the ThaiKampuchean border where the priorityneed existed that time At the requestat of the ThaiGovernment the US assistance was extended to includevillages along the ThaiLaotian border when it becameobvious the refugee problem along that border had becomecritical By FY 1986 a total of $320 million had beenobligated for the US assisted portion of the Affected ThaiProgram AID funds were provided in the form oft local currency (cash transfer) directly to the Office of the PrimeMinister of Thailand

The Office of the Regional Inspector General forAuditManila made a program results audit of the AffectedThai Program in Thailand audit objectives were to (1)evaluate USAIDThailands The

monitoring procedures for the

program (2) assess )the programs activities in relationshipto its purpose and (3) review the adequacy~ of controls~ overthe assistance provided and compliance with the ForeignAssistance Act of 1961 as amended The audi~t included program activities from August 1980 to November 19870USAIDThailand had awarded a grant to

the RTG from EcomicJSupport Funds and amended it- seven times The ~total~obligatedi was $320 million-of which $295~ million had beeniprovidedto rthe~RTC in -the form of cash- transfe

- Expenditures analyzedJ totalled about1204 million

This audit~ found that USAIDThailandsA monitoring proceduresand processes for the program needed to beimproved The

SpoamctIvities for the most part wvere directed at-theprogra1Ispurposes Generally the contro1s o the I

Rrovidedassistalce wer adeut analac wt -th

Foreiqn AsFist_____Act of 191 amendedbtsome--Ta military aciiisWr qetoal Furthermore the

stated purpose of the program was to demonstrate tangibleUS support for the Thai Governments efforts to stabilize conditions along Thailands borders with Kampuchea and Laos According to Thai Government officials US Embassy and USAIDThailand personnel the program has met this purpose

USAIDThailand had transferred cash to the Thai Government before the funds were actually needed in lump sums and contrary to AID cash management and cash transfer procedures AID cash management procedures ltiecified 4-

that monies to foreign governments should not be providedbefore these are needed and should be as close to disbursement needs as possible The cash transfer procedures specified that funds should not be released in lump sums but released based on requirements USAID had not required periodic reporting of funds used which would have allowed US-ID to determine disbursement needs Consequently the US Treasury incurred an unnecessary interest cost of about $900000 for not following a periodicrelease procedure This report recommends that USAID establish better cash management practices for this program USAID established a trimester disbursement practice for this project The audit recommendation was closed upon issuance of this report

The program Orant agreement specified that AID would measure the programs effectiveness on the basis of the aggregate impact versus individual activities USAIDThailand had not established a monitoring method which would provide the data on the programs effectiveness and aggregate impact USAID had relied on the Thai Government to develop a monitoring and evaluation plan but it had not done so As a result USAID did not know if the program was meeting its economic objectives or how well subprogramactivities were progressing Also inaccuracies in Thai Government reporting contributed to USAIDs inadequate knowledge of the programs impact This report recommends that JSID develop a plan of action for ensuring that the Thai Government monitors and evaluates the program and accurately reports to USAID USAID commented that problemsin this area were known and a plan of action to correct these problems wa- now in place The audit recommendation was closed upon issuancof this report

The Foreign Assistance Act of 1961 as amended and the program grant agreement required that the AID funds be used for economic programs and that funds not be used for military4 pare-military or police activities The Thai Government implemented the program us1ing both civilian and

ao~ve-n

4Y4

miitrranzltos ct v ie- which were completed bymilitary rganizations included constructionrehabjlitatoniltfWraei canals hc ~wr a tank trap~sDdeir and------- or Froa-ds - border Jencirg ~Th planne d _econopvmic

~benefit to be derived -From (the strategic~ canal andy border~road activities3 were not expressed in economnic ter~msi Theborder fencing was so material that its purpose seem to be~ more ~alt military deterrent than protection local-~of

USAIDThailandpopulation and livestock had not~monitoredi r rviewed these activities adequately to determine ithee wrefor economic or military purposes cosqetytheaditors questioned the primary purpose of AID fuds

used for strategic canal constructionrehabilitationjgt

amounting to $89500 and border roads construction totallingfabout $397100 The auditors also qusintebozrder~fence construction totalling about$63O00and believed that~ a refund was due This report recommends that tJSAIb obtanlt a refund for the cost of constructing or rehabilitation of the strategic canals border roads and fencingUSAdDThailanl disagreed with these findings and argued thatthe construction had economic purposes However USAID did not provide any evidence that the oiginal purpose for

constructing these items was for an economic purpose7 AID program funds were used to finance the procureme~nt

~f ~ and installation of two-way~radios in villages along theaLaos~and Kampuchea border About $12 million was spent on 7

the~ uporm h program grant agreement requiredrai

that commodities provided were to be effectively used andprudently managed The Thai Government reports did~not7

j ~ the location of the radio sets procured anddisclose

installed and were unclear with regard to the costs associated with the program Audit verification visits

disclosed that half of the radio sets were not operable anid that records were not kept on the maintenance or use ofthese radio sets Therefore the auditors could not 9 determine if the radio sets were being~ effectively used prudently managed This report recommends that USAID

or

request the Thai Government to establish plansmaintenance

and periodic reporting on thesecommodities USAID advsedlthe ThaiGovernment the maintenance problems for teof

andradios other categories of assistance USAID reportedthat the Government agreed that raintenapne was critical to 4gt~ the long term sustainability of the program The audit ~ i-ecommendation was closed upon issuance of this report~

The Thai Government regulations for i ts Affecteld ThiProgram Which were incorporated -by reference int~o th~e AIDprogram grant agreement required an annual audit ofc the program expenditures by its Office of the Auditor 3General~oUSAID had not requested that the Thai Governme ~t~submit a copV of~ this annual auditreporti which could havejO~ helpful in-monitorIng use of A Dfundsects Theaeer th~e

Office of Auditor General had not completed the annual audit reports because of staffing shortages but had promised USAID that audit coverage would be increased including reviewing compliance with the AI P grant terms and the unused balances of subprogrim funis and that a copy of the annu audit report would be provided to USAID USAID has requested the Thai Government to subrit a copy of the annual audit report The audit recommend uion was closed upon issuance of this report

-ivshy

____

- - --

1

~~~ AUDIT OF THE

TABLE OF CONTENTS

Page PATI INTRODUCTION

A Background

B Audit Objectives and Scope 44 PART II -RESULTS OF AUDIT 54

A Findings and Recommendations 7 1 Cash Transfers Should Be Based 7

A on Disbursement Needs

2 Program Monitoring Needs To Be 13Improved

3 questionable Expenditures of AID 20Funds for Military Purposes

4 Improvements Needed in Village 33 Two-Way Radios Maintenance System

5 USAID Requested Audit Provisions 3544 4 in RTG Regulations Be Enforced

B Compliance and Internal Controls 38

PART III EXHIBTS AD PPNDCE

A Exhibits

1 Financial Status of Affected Thai Program as of May 1987

4

442 Estimated Number of Site Visits -~-Affected ----- Thai Program (FY 1980-FY 1987)

44 4B Appendices

~44 1 Management Comment

4442 Litof Recommendations

44gt4 3 4Report Distribution -

RT) I INTROD oCT O

pormwsiiilydirected towards Thai vilgswichwrea be ing o verwhelmed by the inlue cmig u aog Kampuhea bute it wis sos exene to incudevilage lon Bu ma and Malaysi which were ufferi problems

~~tan thse along t he -hai[Kamp uc hean border The iRTG

i si ng from comparabltobt es imanud 2 military o siiar ditracs iTaaamphcniesiesetaintrsoai ln

hese bodr aTr h

ot nainlsecurityaras heforethat

~aid bo th interms of development and increa sed s ecurity is~given to these viliageSar In some cases ea a i i i completely new vilgshv enbit in order togive th nhbtat geater seclurity

ii US assistance to the A f f e c t e d T h a i i n~afaThAct fctieude th Program b egan 1980i-Progra (aTP)te erb oalwasr initiatd yearinas to he VitnameeivsnoKampucheabodrweethe rGtii i)Thai n tionalsi beca use o f einge bybed overheltme thereus ofteRG tha Laos andietnamF1982puoram sowas extendedutnit5~~~1 the influx ofo to include- laedis p l a c e d persons fromi Kampucheai iivilsalong the withTaatabordersLsBrandMlyii ere

~aa thviou thoereuepbm the border h becoTealong hiKmuha considersityessential i trms of nationalisecurity that obaidbthd in tem ofdevelopmenptindoinceaed sfecutyThis

a (aeSeen vilrogages3i Thaila nd- b a s ed n Kamp UChean emergency reliefi centhbit1 odr)o gvte ihbiat

a aUS ssisotac o Affectedthe Thai Program bean inst1f80Therirsty pogra grltiat ound$2n0 milindwas trsupor theETGonits effportFs Tohase dirtaibever affects onthr

2Lecue f

being between 130000 to 140000 Vietnamese troopspermanently assigned to Kampuchea plus another 40000 in Laos continues to be felt along the borders with Thailand During the dry seasons of 1982-83 1983-84 and 1984-85 fighting between Vietnamese and Khmer resistance forces frequently spilled over into Thai territory causing civilian casualties and property damage in Thai villages near the border ann forcing the temporary evacuation of scores of villages ard thousands of residents Though not as intense the annual dry season incursions by these forces ccntinued into 1986 with the latest major conflict as recent as October 1986

The stated purpose Of the US Affected Thai Program was to demonstrat tan ihipLe US support for RiG efforts to 5tbii r conditions along TIailands borders witlh Kampucheaand Laos by assisting in the socio-economic relief and development for Thai natinnais adversely affected by the infiux of displaced persons and strife along these borders US assistance was provided in the form of a cash transfer and was to be osed to augment regularly budgeted activities of the RiG which impact on the target population

Since l990] A[I had oligated a total of $320 million of which i29 5 million had been expended (cash transfer issued) Funds were used to support land preparation as part of resettlement programs agriculture and cooperatives water supply education community development public heni const ruction supplies and equipment and vi lage feeder roads Basic services were provided to vii]agn al o the ThaiKampuchea border and the rhai ifit aKn border

The TrI far U]S support in future years for the Affected Thai iagr nm was deopenrdent upon t me resolution of conflicts outside tLhe control of the RfG ie stabilization of cnridi tiin in and Kampuchea and the removal or reduotinr f fore ion troops (Vietnamese) in these countries It1 r1 0f -fI a I mi]]ier in FY 1983 wasaddit io nal ant i j rja n iwcalutd in the F--Y 1998 nnyrPsc nal P e n iion eyand FY 988 USALDfThailand eport(d it was qomly uninown whether lrLhr US cootr ibutinns would

tjh nect(e i r J fidI( I) r [Iff [ i t n) im y ihIe Sc fovef nelr f h R (t ho vrrrri uff iL( (I-rr I ylhIli of

sri a r v th ICanaiarII nm nue rn o t and the I d lou 1 r ogram1PiI0 r

Jt HIl I l rt ) cV rloenand Wr terndt ional

a m inir - 1 ye it i In r b ir t cOpera tioens

)l( (lt llI 70 t i~ ~ c it11 j- Ot~ I( [iil1de]ni l I r)Icit ) rle I ii

flir lproj] sommIein-kind Or s fecific t an1(d ifipllts ITn cases

2

as -with the AID funds the assistance was providedthroug h---t he-0ffice---of -- t he--P r~iie--M iJistt7WT i----i

cases for example Japan and West Germany the assistance was made available through the Department of Technical and Economic Cooperation (DTEC) Foreign assistance had been used in all areas of the program includirg house construction road construction provision of water resources schools health care land preparationagricultural development and soon as well as for administrative costs to manage and monitor the program

AID funds were provided in the form of local currency(Baht) directly to the Office of the Prime Minister of Thailand These funds were deposited in the Bank of Thailand to a special account referred to as the ForeignAssistance Accounts Separate bank accounts were maintained for the program activities on the respective borders Although AID funds were comingled with other donors funds separate accounting records were maintained by the finance division in the Office of the Prime Minister All activities under the Affected Thai Program were to be in accordance with special regulations entitled Regulation on the Receipt and Use of Relief and Support Funds of theOffice of the Prime Minister of Thailand These regulations

provide the framework for which RTG agencies can requestfunds for activities along the borders of Kampuchea and Laos as well as procedures for procurement financial controls reporting and auditing AID incorporated theseregulations into the Grant Agreement by reference and these

- remained in effect at the time of the audit

41_ i

3

B Audit Objectives ard Scoe

The Office of the Regional Inspector General for AuditManila made a program results audit of the Affected Thai Program in Thailand The audit objectives were to (1) evaluate USAID Thailands monitoring procedures for the program (2) assess the programs activities in relationship to its purpose and (3) review the adequacy of controls over the assistance provided and compliance with the Foreign Assistance Act of 1961 as amended

To accompl ish these objectivL es program files records and other pertinent data were reviewed at USAIDThail and and c ogn izant offices of the Royal Thai Government Officials of IJSAliThai]and Un ited States Embassy in Thailand the icfl Vc the Mtister of Thai lad the Jointrf Pr ime

Oper t ions Center of the Supreme Command the National -r-nomir SorirI Development Board and various RTG Civi I ian anr il iary otficars in regional offices were 1trv iow( Field trips to the rhal Laos and Thai Kamp r Vi horder weor made to verify aspects of the pror am Most of the douinmets of the HTG were in the Thai language and many had lit been translated into English so the auditors had to iely on USAIDThailand staff for interpretation of those records Also most of the RIG officials contacted outs ide of tie capital did not speakEngflish therefore USliDhailnrid ntaff translated for the

Th audit included progrdm avt tie from August 1980 to November 1987 USAIDThai]lnd had awarded a grant to the RTG from Ecoromic Support Funds and amended it timesseven The total amount ohliated wa 132 0Tmillion of which 1295 minn hrarI keehrrn pjodv i to e [TG in tie form of cash trans t Expenri tures analyzed tota ied about $204 mi li on

Inter i c ritralq were examined Hs they relate to the authorizat ion and award of tLhe grant nd its amendments reportirng on program activiti-es arid comp]plance with selected restr ict inns in the grant agreement and the Foreign Assi stnrr 11t of 1961 as am r-di

USAIDl i lnd crmnments were obta ired on the individual findingq and on the Irif t eport ISAID s comments were conirirJ d in 1inaizin thi ri rrnd the formal writtenm irnvt Colffll on the draft report iq cont nein Appendix Ad in

4

AFFECTEDTH I bull 3RGRAM i

Thi s au dit found that ~UsAIDIThailands monitoring proedures

and processes for the program needed to be improved i Thel _ program activities for the most ipart were directed at the shy- programs purposes- The- controls- of the AID provided - assistance need to be improved Generally the iprogram gt activities were in compliance with the Foreign Assistance

Thimilitary were questiona-ble shy

The stated purpose of the program bullwas to idemonstrate~i shy~~tnible UgS support for the Roytal Thai Governments (RTG)I efforts to stabilize conditions along Thailands ~borders with Kampuchea and Laos According to RTG officials-US iEmbassy and USAIDThailand personnel the program has i metthis purpose AID-provided assistance -wasused- principally for a)construction of roads reservoirs fish ponds irrigation systems bunkers and village water storage- shyand health facilities b) medical supplies and healthshyassistance c) agricultural technical assistance ltandgtsupplies d) village two way radio communication systems and

vilaeubic adres systems and e) agriculturaltechnical assistance and supplies i ~i

USAIDThailand had not established a monitoring methodwhc would provide the data on the programs effectiveness-and i aggregate impact USAID had relied on the RTG-to Idevelop ai

monitoringasand evauaio pln bet the had notdnso USAID had bulltransferred cahtte RTGbefore the funds i - actuallymaaee lump SUMSand contrary to AID (shwere neededcain

cahmngmn n ah transfer procedures Th RTG i implemented -the Affected -Thai Program using both )Its i civilianand military o anizations Activitiesswhic werecomleted by miiayognztosand funded b h

poram included costuct ionrehabilitationo staei i canals fwhich were designed as tank traps borderoad n

border fencing- The planned economico-benefit to be derived i from these ltactties wer-not exressedin economictrs

ill nt hepormwe prvddigtwithtw iiIiage sI in wayradi shy

gtRr og0ram req ireP anana uito h rgambuh T 0ffice eeaO o f the Auio u SI ntily a o

reques ted iithat h T umtacpyo hsana uiareport

Recommendations were made to USAIThailand to improve the cash transfer practice strengthen monitoring review activities perforrned by the Thai military improve maintenance of assistance provided and strengthen internal controls

6

- n dA Findings and Recommendations

1 Cash Transfers Should Be Based On Disbursement Needs

USAIDThailand had transferred 11 large amounts of cash to the Royal Thai Government (RTG) at various intervals rather than quarterly As a result the funds were provided before these were actually needed and contrary to AID cash management and cash transfer procedures AID cash management procedures specified that monies to foreign governments should not be provided before they are needed and should be as close to disbursement needs as possible

The cash transfer procedures specified that funds should not be released in lump sums but released based on requirements USAID released funds to the RTG as they were requested because USAID did not know what the RTGs cash needs were for the program USAID had not required periodicreporting of funds used which would have allowed USAID to determine disbursement needs Consequently the US Treasury incurred an unnecessary interest cost of about $900000 for not following a periodic release procedure

Recommendation No 1

We recommend that USAIDThailand negotiate a cash management agreement with the Royal Thai Government which provides for

a) release of AID funds on a periodic basis

b) reporting of commitments by implementing agencies on a quarterly or not less than trimester basis and

c) restricting the release of funds until reporting is adequate

Discussion

As of September 1987 USAIDThailand had disbursed $295 million or 7114 million Baht for the Affected Thai Program This was accomplished in 11 disbursement actions The value of an individual disbursement ranged between $500000 to $54 million (See Exhibit l) These disbursements were based on (RTG) request for funds and budgeted activities

AIDs cash shymanagement procedures (Handbook 19 Finincial Management Appendix 1-i3f) placed certain restrictions onadvances to foreign governments Essentially the restrictions were that 1) US Government funds would not be disbursed prior to the need for the dollars 2) arrangementswould be made whereby the US funding was provided as close tothe need forprogram expenditures as possible and 3) the

F7

4

US Government share of program funding would -be derived from the appropriations and funding would not be derived

AID procedures on Cash Transfer (Handbook 4 - Non Project Assistance Chapter 8 E3) stated hat the total commitment would not be released as a lump sum but would be released in response to estimated requirements ordinarily for a periodof no greater than 3 months Further the proceduresrequired exceptions be reported through the AID controller to the Department of Treasury and such exceptions must be advantageous to the US Government

USAIDs practice of releasing the program funds in large amounts ranging from $500000 to $54 million and in intervals of 4 to 11 months resulted in the US Treasury incurring unnecessary interest costs The interest cost was about $900000 over the program period of November 1982 until September 1987

The Program Grant Agreement stated that the principal method of disbursement of AID funds would be based on the reported use of prior disbursed funds Further the Grant Agreement stated that the funds would be utilized for

eligibleactivities in accordance with the Regulations on the Receipt and Use of Relief and Support Funds of the Office of the Prime Minister of Thailand (PM Regulations)

The PM Regulations called for disbursements to be authorized by the Prime Minister and that the no request for disbursement to be made before payment was due or almost due Also the Regulations stated that obligations would normally be made only after authorization was granted by the Prime Minister Government agencies were required to submit monthly reports on the use of the disbursed funds These regulations indicated that the disbursement of funds was periodic and at a time when the funds were actually needed

USAIDThailand advised that under the PM Regulations funds must be on hand in the special fund prior to the authorization by the Prime Minister- of any activity under the RTG Affected Thai Village Program This meant that full funding for each activity was required in advance in order to obtain the Prime Ministers approval for individual activities falling under the guidelines set forth in the Office of the Prime Minister Release of funds from the special account the RTG policy of providing fullfollowed

funding to implementing agencies for large Infrastructure projects Thus USAID maintained-that the audit contention that $900000 in unnecessary Interest costs may have been incurred was inconsistent with the facts of the matter

44 n 1 U I -

USAID also advised that in Fiscal Year 1986 when it became apparent that the RTG would not commit funds immediatelyUSAID delayed disbursement by four months and then providedless than one half of the requested amount of US grantfunds until balances on hand were drawn down During FY 1987 in following up on recommendations from a USAID commissioned management review of the program USAID released only half of the funds available under the FY 1986 grant agairnstU a list of planned activities which couid have absorbed the total amount availabe

In Uocember 1986 USAID had advised the RK of its intent to follow a practice of tranching the release of US grantfunos sio suggested that the RIG might in tutrn wish to revert its long sLartdinq policy and initip-te a practice of t ianchin its releases to implementing agencies USAID believed that unless the RIG also released funds to its 1mpignmenting agencies in tranches the USA]O disbursermtent practice becomes arbitrary Given the RTG requiremnent that funds he on hand before the Prime mini ster approves initiation of some act ivities is thus delayed until another tranche is made available This delay in initiating plannedactivities tends to u-ercjt the achievement of programmaticand political objectiv s of the 6S assistance programThus considerable care must he exercised in preventing procedures from underminin U nupport of the Af fected Thai Proqramw an activity of rwidjor importance to US Fore igo policy interests in in i -

Accordi ng to thu June 19H6 ortoi tntt s report on the Affected Thai Program t he PI RgJ it Iions were beingfollowed However it appeared thltat PH released Lhe funds on the basis of approved activities versus the need for the actial furds by the RTG aqIcjs The rr-ltant pointedout that USAIDs implementatior Letters (IL) called for speci fie actions prior to USA1is disbursement For example IL No 1 (October 24) 98 ) Ualted for a reportshowing tihat funds had been expuroded by the RTG before a second tranch- would be released IL No 2 (April 2 1981)changerd the requirement to evdence that fund1s had beent the committed -- contracts or othb ii mr administrative agreement for goods or services were exectuted -- byimplementing agencies and IL No5 (Oct ober 20 1982) called for tranching of funds on the bas is of a request for disbursement with the initila l requt - accompanied by the General Plan and the fiscal year 1983 annual Work Plan and beginning with the third request for release of funds and every three months thereafter disburemenc My USAID would be contingent upon the trimester comnmitment status reportshowing that cortmitrment had been made in accordance with the plan for the period covered

9

SNt itn ig~these specific requirements USAID released ~~ the fupds to~the RTG in only two tranches in fiscal year193and 1986 andessentiallylump sums in the other yea-rs j 1 teefunds Also according to the consultants report~they were unable to find any reports of commitments at theimplementing agency level as defined by IL No 2Therefore USdID had not enforced its Implementation Letterrequirements and had not adhered to cash managementrequirements on the release of funds to foreigngovernments

Since AIDS cash management and cash transfer regulationsstate that funds should be disbursed as close to need as

Spossible and not in a lump sum one would expect that thedisbursements for this proueam woul have been on someproportionate asis (11)Eleven disbursements in the7-year life of the program were not in accordanceAID regulations withTranche releases were indicated inIL No 5 and this was appropriate Using the details InEx(hibit No 1 and projecting a trimester release of funds as

envisioned in IL No 5 the auditors had calculated that theUS treasury incurred an unnecessary interest cost of about$900000 during the period November 1982 to March 1987 Thetrimester was used in the calculati~on because~ this is thenormal RTG method for handling its own funds USAIDThailand reported that in subsequent discussions withthe FlTG1 it became apparent that the only way a change inthe manner the RTG disburses funds can take place to thesatisfaction of both parties is to request that RTG needsbe based upon actual requirements at the implementing agencylevel rather than full funding even for large scaleinfrastructure projects Basing USAIDs disbursements atthis level also has the effect of eliminating thearbitrariness of USAIDs initial approach to tranchingThus USAID has refined its focus from primarily looking atbalances on hand in the special fund to also looking at cashneeds of individual implementing agencies to carry outapproved activities The level of reporting which USAID hascustomarily received after individual activities wereinitiated andor completed will be made available in advanceof the release of funds

USAI pursuit of this modified approach to financial ~~ management of the Affected Thai Program was in rcognitioni

ithen astwere- incorrect When the program~fi~rst gottememergency relief No onje anticipated thatafter8

years thr wudsilb oe 7tO refugees and lt~~displ1aced persons inThailand from bo0th Laos anct Cambodia

i gt10

4

2

or that the border strife would continue at the level of intensity experienced almost on a daily basis today along these two borders The reality or the evolution of the Affected Thai Program has thus not been reflected in the audit finding narrative

In Octoher 1-87 USA I) rppotted the following changes in the financi al in rnlumpnt Uf the US cotilbution to the Affected Ma Pjrogram

hlu received to a Irim tv baled syl em foz financial and impplmet~ll io VKt 1 reporting and i lease of US grant fu i iw Ir app roved Ian Sirnce the

1 UYIUWi has gruement in principle

t riJmet n in [ vi t i~r l C as5r vl 0 k ln na 1C 0- i] a 0tt1-i noted in the d1 i IOk ni a LI _S )se

disbursem t oi Ling sgttem wil not artificia lly impos e a UK moo up1on th RIC

2 HAt i I a hj K 5 V I in uI)Iti h a g re me u n rwih et V i M iKn app to f

d -n I in1J g RD

I _ f s a Lor the plan if i o it tri m t-er cash req uiremelnt is on hand I1 PR Fl row p d the fact that the signed grant all rnum t O1 1 Jakin th funds insurus that firancin ill l e availw e Pg reed to complete theplan

3 Subsequen t rele- s of ft wil lbe based upon the of fdartua ] dFawdown fiyd piv ided to implementing

agencies by ictivity durinq the prior trimester pils estima ld re ]ir [itte n fti the next trimester Any implementatiun botleneck ci tanqus in the plan would thus he repor ted on a htie lass ~rfuds tolffstp the speril fund onp r h- bull r d

t4 A5 Toto d ahov liU50TI ha Jithetl twiAuineetiOTnt of the rpmaini rt 125 ill i ntoi tr FY 198Ct grtt louti] tlhi s sn PUYn[att Is KQ ard T [ir ncruiu I I Ind Ilrp] meM a n arlti t 1 q f ( 19 5 anTl F 9 impiemunl at P I L FY 9t5 011k oV Y Itn J been recej von i ujp -tnn of r nan i a I and impJemotation tatu rport four the earl i-r grnts Wi ] le a )n to ton o ease fqiod the FYp ik (o inreo r 199 q I a HL

USAID aaul ion to ins ridt di Qbu TigmentL to a rimeqter basis bringq its practices in line with A IOs cash management polIcy for not releasing funds before these are actually needed

1

Management Comments and -IG ReS- -U

USAID reiterated its posJi lun Lhatds s wer released basedon RTG stated needs IJSAID poinuted out that it had chanqedtheir cash disbursmuent pri etI (IJfridq the program toleast two disbJrpound ments Pah at year it the time of auditAIso USI D reported that it irs tituted a trimesterdisbursemenit procere eveI y four monthsincludes RIG which repo trinq (f f und ti I za lion atimplementinq thea j2ncy 1eFrLther ieci o f aqluL Lona]funds was rNdriiltional unt I fiJ report ingt oas rec iuvud flrol

the RIG

Based n USAIDs acLions Audi ecommrenuation No I isclosed upon issuance of the report

12

2 Program Monitoring Needs To Be Improved

measure the programs effectiveness on the basis of theaggregate impact versus individual activitiesUSAIDThailand had not estauIished a monitoring method which would provide the data on the programs effectiveness andaggregate impact USAID had relied on the Royal ThaiGovernment to develop a monitoring and evaluation plan butit had not done so As a result USAID did not know if the program was meeting its economic objectives or how wellsubprogram activities were progressing Also inaccuraciesin Royal Thai Government reporting contributed to USAIDs inadequate knowledge of the programs impact

Recommendation No 2

We racommend that USAIDThailand develop a plan of actionfor ensuring that the Royal Thai Government establishes amonitoring and evaluation plan for the program which a)requires and schedules periodic site visits b) measures progress of activities and c) provides assessment of theprograms impact Further USAID needs to develop processa to verify the information reported

Discussion

The grant agreement described a linkage between the AIDfunded activities and the Royal Thai Government (RTO) budgetfor assisting the population referred to as the AffectedThai The grant agreement stated that AID would measurethe effectiveness of the program on the basis of the aggregate Impact versus individual activities Thesestatements required ia monitoring method whereby AI would be able to know how AIDs program augmented the RTGbudget know the impact of the program at certain intervalsand supply aggregate information an which to base decisionsfor the continued funding of the program

According to Implementation Letter1980) AID was (IL) No 1 (October 24to receive specific Informotion on the drawdown level of the first disbursement both parties would carry out a joint review of the program Implementation andin fiscal year 1981 a budget plan would be submitted showingthe total funding requirements for a given program levelThese requirements were satisfied and ILNo 2 (April 27lPOI)deleted the requirement for the drawdown level report

-~hVand substituted a report on the levels of commitment by RT0Gagencies for program activities

Subsequentlwt the $ATG reported to AID each year alongwith a request forw+ +++ t the release of additionul funds an

annual budget plan and a report on theactivities This prior yeardone in response to ILwas NofCO--- ~ remove the jointreview requirement however the Joint review was no longercovered in the correspondence between USAID and the RTG

The information available in the RTG reports arid statementsdid not provide information in the total aggregate impactof the program activity The reports did not show a linkagebetween AID funded activity and the RTG budgetedactivities Generally these reports identified anactivity some indicated the village anddr populationserved and the budgeted amount These reports alsoprovided a percentage of completion for prior yearactivities

Continuation of the program was to be hinged in part onSubject to on-site visit ls Few records of on-site visitsor trip reports were found in USAIDs records Those fewtrip reports did not address the aggregate impact of theactivities or whether the program activities were timely inimplementation prudently managed and were demonstrablyaiding the Affected Thai

USAID had not established a record orsystem on they base a program measurementwhich could decisions on whether theprogram was meeting economic objectives or how well

subprogram activities were progressing as a whole Therewas no record on the actual total population assisted thetotal amount of roads bridges culverts fences bunkersand so on constructed improvements in health practicesnutrition or other economic ctivities There were reportson types of activities and budgeted amounts

The accuracy of the RTG reports on completion of activities was in doubt During the audit verification visits RTGofficials frequently advised that the percentage ofcompletion for an activity was an estimate and not an actualcondition example 8F or an kilometers (about 5 miles)road construction activity along the ThaiKampuchie borderbetween San Ta Paeng and San LalaiNa budgeted at about$58000 was reported as 100 percent complete in fiscal year1986 butIn fact had not started Similarly10 kmv(about6 miles)road between Ban Hus Chan and Son Pak Dongbudgeted at about $77000 was alsocompletedand reportedK 100 percentwas not started In another instance the nRTGreported that the 2ndArmy Region had completed 10 percentof an activity establishing communications equipmentborder villages budgeted at at about $15000 when actuallythe work was completed and the funds were used for fuel oilwarningsystoms motorcycles tools for development unitand one earth bunker

444 14

2L~

According to USAIDThailand the factual information above was correct but incomplete Prior to the auditors review

A- a 0__d -a1 ready- -id e t I _edfi e RTG pr ob1 emswit hmoni t orTIngID _0USAIh_ _ and evaluation and financial and implementation status reporting As initiated steps

the to

audit bring

team was aware USAID had already about desired improvements In

December 1986 USAID had requested an up-to-date financial and implementation status report since inception of the program This was the result of USAIDs concern with the quality of reporting received in the past and a desire to have available a data base from which the RTG as well as USAID could identify the extent of the problems faced in accounting for funds from all sources

USAIDs plan to assist the RTG to improve its reporting systems was highlighted in the program assistance approval document (PAAD) prepared in December 1986 for the FY 87 grant as follows

a RTGs National Economic and Social Development Board (NESDB) has responsibility for monitoring and evaluating the Affected Thai Program in cooperation with the Joint Operating Command (JOC) and the Office of the Prime Minister Socio-economic data is collected on Thai villages and villagers which is fed into the overall planning process Periodic field trips are made to check progress against planned targets Baseline data for the villages in the Affected Thai Program (ATP) program has been collected but no attempt to gauge overall impact has been attempted However the RTG is planning a preliminary assessment of impact during FY 198788 and has included funding for this purpose in their FY 1987 budget support request from the- US

b On-site monitoring is the responsibility of field units of the RTG Military in the respective region This is followed up by periodic field trips by representatives from the JOC

c Financial monitoring is the responsibility of the Office of the Prime Minister At present there is no means to combino the data gathered by the involved RTG oversight groups Consequently at the coordinating agency level there is no method of systematically integrating the collection analysis and reporting on project implementation information -- neither for physical accomplishments Laeta nor for financial data USAIOThailand is

discussing with the RTG plans to use some of the grant funds to develop a master program to integrate all of the data currently being collected

15

by the RTG to enable it to consolidate and reportits Findings on ATP projects Funds for this _____ purpose are included in theFY lh FtequeY que

The PAAD further noted that while the nature of this programdid not call for for direct AID evaluationUSAIDThailand continued to be concerned that the RTG have in place an effective monitoring and evaluation system toproperly manage this program The PAAD stated that USAIDThailand to assure itself that systems described were indeed functioning had engaged the service of a consultantduring the summer of 1986 to review the established procedures and practices ofboth the Mission and agencies ofthe RTG in implementing monitoring and evaluating the program The PAAD reported that the consultant found the RTG management of foreign assistance funds including thosecoming from AID was generally very good He noted that USAIDs management practices and procedures were appropriate for a program grant

USAIDThailand pointed thatout the fiscal year 1987 grantagreement includes covenants to insure that the RTG developsthe system necessary to bring about improvement These special covenants were

SECTION 53 Monitoring and Evaluation The Granteewill establish a joint andmonitoring evaluation unit for the Affected Thai Program under the direction of the3CCSupreme Command for the ofpurpose collecting andanalyzing program information monitoring of individual project and averall program progress and providingliaison with RTG coordinating agencies implementingagencies and donors This unit as an integral part of its program monitoring and evaluation~functions shall collect and analyze data and periodically i-eport on theoverall status and impact of the total program including programs funded from all sources

SECTION 54 FINANCIAL AND IMPLEMENTATION STATUS REPORTING The Grantee will establish a system or systems whereby the overall financial and implementationstatus of the program including all funding sources andby activity attributed to the US grant is reported on a trimester basis until such time as funds fullyare expended and full costs and refunds to the Affected Thai Program budget are accounted for

USAIDThailand qualified its concurrence in the auditors recommendation that USAID establish an internal monitoringand evaluation plan for the program which (a) requires andschedules periodic site (b) progressvisits measures of tactivities and (c) provides ossessment of impact of the

16

proyram If by internal monitoring the auditors referred to a system internal to the RIG Affected Thai Village-Prog ram USA IDThai-la nd---ro ncur red-In thereome~~~~ f

however by internal the auditors are recommending that USAID itself establish such a system the USAID did not concur By internal monitoring the auditors were referring to the RIG system but USAIDThailand did need to develop a process for reviewing RTG reports and for verifying information provided by the RTG

While USAIDThailand agreed that a system was needed whereby it and the RTG could determine the aggregate impact of program activities it was believed this system should be managed by the RTG USAID commented that it and the five other major donors should rely on monitoring and periodicreporting by the RTG

USAID noted that while there were deficiencies in the quality of reporting received from the RTG it was taking corrective action to improve the RTG capacity in this area The specific actions include

A Holding discussions with a United Nations organization were being held to bring about a coordinated donor approach to improved RTG planning monitoring and evaluation

B Prompting the establishment of the Office of the Secretary for the Affected Thai Village Program (OATVP) on July 21 1987 at the Joint Operations Center of the Supreme Command to improve coordination and management of the RTG Affected Thai Village Program Under this organization a unit has been designated specifically for monitoring and evaluation The new Office is responsible for collecting analyzing and reporting on the overall status and impact of the program as agreed to in Section 53 of the FY 1987 grant agreement

C Working closely with both the National Economic and Social Development Board (NESDB) and the new planning and evaluation staff at the OATVP to assist with an overall master plan for monitoringand evaluation of the total program

D Developing as required by Section 54 of the 1967 grant the financial and implementation status reports by the RTG as part of the Trimester Disbursement System Thest reports will provideboth implementation vd financial status information critical to an effective monitoring

17

system The system will identify changes inplanned expenditures as well as higqhl ightindividual activ itcs exp e ii i imi plemertal iondifficultles calling for clostr MnOOLtcring by the OAT VP

E Irncreas ing its staft devoted to oversight of theAffected 1hai Program IA fulI-timnm Thai nrgireerhas been addedi to qL1fI to work exclusivev on theprogram pi ven tIhe vpaunJded nature of iJJI s-i volVO utl i uc d to i i o about Lt changce recomrr edr iied in (h L todam P revili of-a w JIU t9f1986I) 1 [ U rIlL 1 l I) iJ 5U n I)I i 12to ju w Maly ait011 ta resufsu

Ca di tioJ il W ii iV IUtou program A

4il prvi ii aICl a cs app ig as may Lu neededei

The st Lps t Oiri cna i thle pliob m 1rin mn rio i a l

r and ii ilit e r tLhe program HoweverRi didp 9 the

mo t oni Unr rov- c V n re a fv fect ivemlonitonril in tie fir t y 1rs of the piogli LherufortSIAI) munt rioVp]o p l p an-I L1e rpan Lhtat the CdrL OUtLRhG dStle monitor ing arid rpnl prii piesciA h d hy l I 1Fu rt1her-Moroititth USI MW11 dHiin enion-UVlimrfrTi ruh 3l iiJli it 12PO method ofA 0 L f ruv 1Jgt1 pyU thie lASilDISAW D and Ltt 1r1KU I U UV I canno-t LthltI ii~ ljel

acce pt ali l O it 3 by IQhe All 111 D u ilst1oVOL ifrif ir process which p rov have i atos reoriina h le aq rarircethat tH i ie[ iir in a acrf i inp i L roimpJote an i I lable

USAI)IIhai l nd ated that djj it report notoed that iti t asa wa r P f piopro oll with moni iiu anid evalalti- ari O Lfi ain Jdi ri~ploiprO tl1lt iii tapu gtJorting USAID statedthat utf I im tjnr9oi- oF tLenf(yltinl i~ l p larn of atlion h]arb g i lh then irt amp thni fOwvj at ~r IllrJ iaJ cro n1antltJr t lt 0 OOf-iii 05

t i f~lMO 00 1il JJ()lH iI ll

ova bIto irnan reortingin M0LiL rk i qI 19HI Ilfant nrj afroor 11 D- ii 11b0 1 he ti A to t dhltI 11VmAl an (i oa tmaf lrtf-fiiii if t4y-j 1wt whi 11 irJ o fi r -nplan ingOf wii~i tor~ ipg eaaluat 0 alld rieport in onp theIL program

USAI furthL er r s I ri it W 5 wor in j it IMi 1 itdevIrlopi qtpan vora ] plin whlichIi scdl egl fifnr i--tVi a t i a r Oor inrNa mlo wi I Irianne r t he U11VP NW-l)iImp10 ttyi nq andp a r i ff pal iLcipa inug As(I J l][ tat Wit planriil hiarLi ipalltc U

iorn in Si Le vi5ls when I fttidedac t i v i i i Q d lP vi di In d I eli e w i be f2a0 10 3 O1 ye iifJI a L i f~l1 l~lt li tI l)I lOhI iJ ittoPiiT

I 8

Inspector General Response

USAID has taken action necessary to close Recommendation No 2 Thus it is closed upon issuance of this report

19

3 Questionable Expenditures of AID Funds for MilitaryPurposes

Th- Foreign Assistance Act of 1961 as amended and the program grant agreement required that the AID funds be used for economic programs and that funds not be used for military para-military or police activities The Royal Thai Government implemented the program using both civilian and military organizations Activities which were completed bymilitary organization included constructionrehabilitationof strategic canals which were designed as tank trapsborder roads and border fencing The planned economic benefit to be derived from the strategic canal and border road activities were not expressed economic Thein terms border fencing was so substantial that its purpose was more as a military deterrent than protection of local populationand livestock USAIDThailand had not monitored orireviewed these activities adequately to determine if these were for economic or military purposes Consequently the auditors questioned the primary purpose of AID funds used for strategic canal constructionrehabilitation amounting to $89500 and border roads construction totalling about $397100 The auditors also questioned the border fence construction totalling about $63000 and believed that a refund was due

Recommendation No 3

We recommend that USAIDThailand obtain a refund from the Royal Thai Government for the constructionrehabilitation of strategic canals and the border roads

Recommendation No 4

We recommend that USAIDThailand obtain a refund from the Royal Thai Government for the cost of border fence construction

Discussion

The Foreign Assistance Act of 1961 as amended Part IIChapter 4 Section 531 provides authority for the Economic Support Fund This section cites that under specialeconomic political or security conditions the US mayneed to provide economic support for countries in amounts which could not be justified under development assistance programs This section specifically restricts those activities funded to be for economic purposes by stating

this shall(c) Amounts appropriated to carry out chapter be available for economic programs only and may not be used for military or paramilitary purposes

20

The Grant Agretmrient star o 1ht tinder the Uses or theFunds provJ ston that A 1 may lec li n to f inance anyspecifi comrnodity servie o r Liv ity when in its uu)m-ntsuch f inanir i w)iud be ampCHOStert i th the ptipo~es or the G ort or the Foreignr A (i c2 AOt (FA Act) of 1961 as al rnedJd A soy in Alnx I b the Wrant Ag] ILeement the

1 Maiari1 ( Fh 03 ptqa controld J iand I c0 ll lli 1)Uc d P l

2 PievuntionI and coriti 10 i bL MO cCt le

3 Housii o _i ldater - a ad L risrly t it

4 Self-thelp iin e nav m nL k1 tnle exception of expendittre related _ -----_ to mil itary _ police__ ____po para-military _______

or similally related act ivities (emphasis added)

5 Primary and Oasic iterdcy education

6 Vccational education

7 Transportat ion infrat ructture

8 Utilities

9 AgricuiLa and si Ivacu itri I production and marketing

10 Commun ity rroeuirg pinces for a on--religious character

11 Hel ed fis in JiLy oid planni stLLdis and

12 Such aViwc l u m dn L i qn n whiCih AID and the gq arL wf lily uL j12 I ulI iI [ nj

The jiaria L Wi0r inB re1nqti t lic 0 4[ LO S 1 t U t commodi s arnd survines 1iriaceO Unier the grant will D e effectIvoly Jfd For thn uiurns lo whichfor the ass slaince was Mady OOIaJ2b FrFLirmc toe RIG was to report to AinD in forn an iLt n e -o iqf auLory to A [D on uses o Funsf L prov ie(led 1 t~er reW anlt

ReporL on tle Llttn If iancia l nF I ere-tlo cuntrihut ion to the Rk I pirq lam i7 i eKu by t he f ice of thu PI i1e Mini ster and ucei ved try IIfn l Iha ilini oi a periodic basis were rev] ewed A O1 fli ln I rifiNUrMT Kl ldy dated li toher 1986 coverirJ thP p)roiram period of 1978 through I 2H6 was also rvioed Whis ]atr report citurd projctsCOris ctd I hr thyo thai milit aIi t o Ini ]l tAy versu economric rurpo - these j Wnl WI 5omilitary ]UKtdescribed in the RG regJlar inO te rporl if Ortobe 1986 spfj) ina0yl 1 merit join the [ ilriiruin of sti a Lt iJ cinai s

ji

Wf or the rpjose-o~fpree nt in g__a_taan k-at avks t r engthenping ~7 -Uin -irefnigand constructing~~brsebUii~ty -babed 4

t4roadsin the border area to provide for easy access byThai Smilitary to troubled areas The report furtherijmentioned

construction to extend existing strategic and Jrrigation canals and financing the repair cost of other strategiccanals A total of 845 miles of strtgc anlwsreported as constructed gccnl a

A detailed analysis of the regular RTG financial reports ~ showed US grant funds were used for the construction costs

of strategic canals ($85000) barbed wire fencing along 4

borders ($63000) and construction of lateriteasphaltroads parallel to or near the border of LaosKampuchea($397100) ~These projects seemed to be primarily inbenefit of the Thai military and were for defense purposes

USAIDThailand rebutted this conclusion by stating thatinform~ation provided in the audit finding was incompleteand not fully accurate To begin with the study dated October 1986 cited~ in the audit finding was piepared by a former Joint Operations CenterSupreme Command staff member

~~ who in reporting the chronology of Lhis program writesfrom the~ military perspective which looks at the entire program as primarily strategic In terms of -nationalsecurity Strategic and natioiaI security as ued in this report did not necessarily equate to military as implied in this audit finding Th assertion that the 1986 reportstates rjcscntuedby the Thai military wore for4military versus economic purposes is false

Economic BenefitsNot Justified on AID Financed MilitaryTank TrapCanals i

During audit verification visits the auditors accompaniedby a Mission local employee and RTG military personnelobserved the location of strategic canals which were co0nstructed as enemy tank traps one such canal was construjcted parallel with~ the Kampuchia border and the RTG military personnel said it was approximately one-third of a mile in length The canalI did not contain any water on the daybof the visit (See pictures on page 30a) Another canal

~ construicted with AIO funds did contain some water 4~~However the water was not free flowing ~and thus_1was not

available for irrigation (See pictures on page30b) A ihard ltsurface road was built through it or4 vehicular

at 7-c which mostly consistedot4 Thai military vehicles ~There were1 no culverts to allow water to flow under the

road Accordiing to the 7Thai military personnel these canals441 wer construbtedin accordance with RTG_ Miliaryl design for~KW~

srtgccaralsand Were primrilyii intended astankH traps 4

~ ~i~ 2 4744~f i~ 424

one canal did contain free flowing water which indicated

USAIDThailand countered with the following comments The Strategic Canal in the aforementioned 1986 report states that on December 4 1979

j It was decided that a strategic canal of 1226 kilometers [about 72 miles] should be dug along theThai-Kampuchean border in support of the ATVSDBV[Affected Thai] program The canal would provide anobstacle to tanks in this flat easily overrun area andalso would provide irrigation for agriculture The canal was to be a joint project between the IrrigationDepartment the Department of Accelerated Rural Development the 1st Army the Highway Department the Mobile- Development Units [Military Engineers] the Forestry Department Prachinburi Province and the Center for Research and Army Development It was estimated that the total cost would be in the region of 50 million baht [about $24 million)

7

USAID stated that this RTG decision was made 9 months before7 the initiation of US grant assistance to the Affected Thai Program and was carried out using Royal Thai Government (RTG) funds Copies of plans provided to USAID clearlystate the canal was to serve a dual purpose as both a deterrent and to provide irrigation water to villages in the region US grant ifunds camne later and are and were beingused to turn these RTG financed canals into productiveirrigation works Funds have been used to redredge the silted-up canal beds so that the canals may be flooded and irrigation water may be pumped from key points along the length of the canal The source of the water is two- natural streams lying at the northern and southern ends of the canal network US grant funds have thus been used to enable the canal to achieve its development objective as planned

According to USAIDThailand the reason that the auditors did not see much water in the canal during their field visit was because the visit occurred in early June at the heightof one of Thailands worst droughts on record a fact which was widely reported in both the local and international press

I In addition USAIDThailand had its engineer review the 1strategic canals and excerpts from the trip report follow

The two strategic canals Iinspected one in Chantaburi and the other nearSite 8 2ncrth of Aranyaprathet Were

- built by the- Thiai military for deterrence nd security reasons The funds expended under USAIDs_ sUpport~ ofthe ATV Program are being used to tur these canals into

shy

- - 23

rrigation--works---USAIDutilized to redredge the silted-up canal beds so that the canals may be flooded and irrigation water may be

product-ive- plusmnne unds-have-------shy

pumped from key points along the length of the canal The irrigation water will be used primarily for either sprinkler or drip irrigation for fruit trees to be grown west of the dike and canal to meet year-round irrigation requirements

All of the areas I saw contained good soils and adequate rainy season water necessary to grow crops such as corn banana kenaf bamboo and other seasonal crops The entire area is quite productive and evidently prolific But the area west of the strategic canal can be used through year-round irrigation to produce a wide variety of fruit which

vwill inturn produce a much higher return in income perprai compared to the present low-value seasonal crops

The sunk costs of the canals not financed by USAID make the planned irrigation schemes appear to be very cost-effective for USAID funding under the ATV Programs

Also in discussing one of tne canals the engineer reported that even though the canal was dug primarily for strategic reasons it will deter tanks but will not stop a determined army from crossing the canal The canal parallels the border 500 meters (about 547 yards] west The cnal is 6 meters wide at the top by 3 meters deep by 3 meters wide at the base (approximately 65 yards by 33 yards] the excavation or rehabilitation was performed in June 1987 Some stretches of the canal have rocks in the bottom and most likely will have to be drilled and blasted at a later date The canal will also be used to raise catfish In addition the dike created by the canal facilitates travel betwoen villages and for the exchange of produce

While these canals can be used to hold water and could provide irrigation the requirements of the grant agreement were that the projects were to have economic impact USAID did not have any records for these canals which described the economic purposes for the rehabilitationconstruction of these canals Therefore the conclusion was that the work ~done on these canals was primarily for military purposes and only secondarily for~ economic purposes One such canal was constructed In 1987 and thus could not be rehabilitation as claimed by LJSAID The Foreign Assistance Act does notA

AAjn~ ydefine a difference between primarily military or- A A A A A primarily economic situations but states that the funds

24

Top view of newly constructed strategic canal facing the border

4e


Inside view of newly constructed strategic canal facing the border

]4

Side view and strategic ] canal with road but without culvert Without free flowing water irrigation use was not practical

Side view and strategic canal with road but without culvert Without free flowing water irrigation use was not practical


A strategic canal with flowing water which could be used for irrigation

V


shall be available for ec nomir prograrns only and may not be Imi litI r1 In- rpo used f0 r I mi i p n a IAP 1r A1teu ic

canals an their rehabililat irncostructiorn rl Plibal ily military in talltion arid qhnuld not have been inuludd in charge d1in5st ID gi ant unlesq cin doterinl eWe 1 [ USA ID that PrCnumic benet it s were prposed in the plan for thesr activit ip

IMhe [IA rnri porti oltf o( inMir ed of) 1 Ia kll I unter

the Mit-IP I t n pul i ela La-i nf 1 n toinmmooli ty [ [Or)) IH -ni 5 I h Ci et ih W Mi Wo i ai I act or i n deteimirirm ligibi lily for A1 ln f inorring is given the objert i e V rii 1 was 1 PAl 1tat i ng I ranIa(ction the s1eof thp urrdin at t h time ol the transaction to provide economi ih mir 1 1 1 ane

t1lana ge I fl[Iie l t s

fhii di h n nU fSAID qK wita the i t r rc lu i fl ar(

re(orelrmm at USk qta td tlhat i -d onenii iI f(ollowed-ul the

examp iK-tiM in the rnport and are watisf ijd at 11he servetl H ]lmtle t purIpos inr accurdmnup withte r p A[D iarlbook I (I 4D (1)(a) (1)(r)j 1U) commented that adii) t c~n ion that useLii- I t- rs i wan Lo the yr ant IoL turn an i rejl i ve invee t mnv t ( ala n) inc -3 valuab e as et COntrt ji [PI MOf 1He f irTti lI ASs istare Act I he s r Leeti i iia I waq hui It Wi th H I (l funds If) thy1du al pHI q I It iri h r irel il I i the

i 1 V i S i 01)n of i lI iqr I n t A t i I ati in I Ih R IIL project (t--rj rti On - -lir wnJ i u n prov ioil t tLe

or- hi q - t tW taud It inh 1 I S I rp - Iia I e canal is nqt a f l q t -Si Hifrte w 0 W iuitjrli)i i L q ilidli is n in-esi tL Nith Aik I i al n~ntem innwhich depend wpm wat-r uiuncd ro n o t urn Ce7 I q1 ant f unds wo Q not 0u i i i an L h e I L 1 canal U g rant fn s wiuwe rit iTo iI are tQ r1i huoilr o prt the ejlin 1 tI- kpi Q w aqu f anlt f0r r i ata i in hripoJsO irft I hi g no 1 I (If i mid hy a fl lrlow-up vi sit by the IJSlh li ilqi inl Idvi qrniarid r r

IG -hypjo

uUSIID rJl r eq to arguei rlJ00 Ihat t he activities funded nder the grant weire far necrnomi K [lpu 5 LJSAID ciLs It1 D Haudhrnk 19 [4ectinn 4[) 1) (a) (3) ()J whi h LatL Tihe crucial I actor in deLarmtii HI lif i y ot A ]i th fun

transartiinl w p n nt tjf lun1iln I tith rpn) lii dIt V riey Of

the li i lii t Wr ir nir- I 1 ti Inc WOn KtH

M I a v )V ije Pffi (rWi - ri I i t 1t lil Iq

[purposet~tHf o i t Ijrqtucijul or itiatiiik tnJf) thesWl5 (]5u14l waIs for a i a ciiiIrf purpn A tIr I lJrdit lw) tareWf ssu

2 u

USAIJD has argued that the canra ls can prxovide an economic purpose and the audit duo- nIot di nagiee The audit also does not cone ltde that tLhe gdol t til (ou1d riot t used t conveIt Ijonpr odUctiv invttmet more usre int productive l e its vt int this 5ri Wdid rpma in -- wvhat waS the a)r i girn I purpose fur t h rrost ruction ot thelte caroils I he autdi t i istjhrld[- Ki t lhiii rllt] I w ciotrlt rujtteI anld rIItp lit 11 I cilt i 1ii lt tS D lt obtaini

reft rid I Lr Hi I d 1i I theiot rt1t d to the strategic U LI d1 I S

Barbed wire border fLQr qcltj noted in Lhe per iotic RTG [Opo tinrt _ to in tih i )depurdet tidy of t(LobarIA 1986 The Thai ni 1 iary p- nrnl ri M id i ouln 171 ri Ie Of 5sorhI

fencir ng ns t ]inig I haJ lilampuCiawas Mtt] the border he barbed wire fencing was desri Ud as border fencin by these0 pei-grnnel Thi Ipnreq were niot in a root mos

nt irt t c ore toiud a 1 ii t hi hti [ H 01 ti I e ny

loc a Lu ha t ayAt rati- c iat a ic cr dring ro th TI i perunnl+r J 1the tence p stUS W010made Of rwi 101( _ill t tworc arid were about six feet highj 1he ftert - had tiht _i of btrbed wire equOally spa utip the tenic post with We fence po05 soaced a V about Hlinr-1 f no t lieierV a I Agt FebtJa ry 19h RIG r(r A jt ii ih n t 1m tion Was firanced from tS grant fmnd and was for rvirit orceil cornc etre fentirig an the tin( i at VaI io17c tion Thle Cost as a iitJ t W 0Ull

UJAI~l~tltij liro offirink oiA tI that Ih ] 98M pound irt cited a1 i i I )ly Iti e tlr (ahuo L lliN S)

of funinrj hiat b)tenni nia d ri ot the I milr rioted in t e audit f illoiigq I ie vIsC M arw2 errt tLin Ban air ai vricati e 04t o the tr naA2 I nilli 4tliA e

providedi an ty gt I ia Maini onolportunJrij to 10 report Ith natuore of t e box do r I nn not id by hp ltti i It t

Fencre at tii location oiy partially pAi i luln t ho r and t it in a arp angle awiy frm iou L rtoert rff 1 iid

T he RK offia I p rtvidi10 to hr 0iatim in KWt Mii ia s aid t Ih f on re qrve A 1 rlm ki 1iUit iit (i I jt t i hihi

farrnil n due t a e to t e fr a I Wrr serves lO keep vII iag i vftik not of 1nrr Ii

pastyidt J It s ait totibil that 5 1itti l ail lpi ta j uf11 IU A Wit fwodIII dI I rly rI irIti r 00 0 1 (I t I he

tor hv f PHr Inas e on thait r - I rit I itLary I it it

Sitq)()l ud by the fdt bulli I W It a r

f n r nhitul li I din I 11rt a( t I f (1 i(i och rit I ie enivironmrent inr whichr f ino vilqw iIitedit WajdI

IISAIDI) wa5 oripti ri thaL i h Pr I t r I N6 Illitit I onied only 8 kilometers (about 0 mle|s) of border fencing

However Thai Military offi cr det ai]ed for the auditors tLhaL the totai oordr terine constructed was about 27 kilometer (about 1 mi les)

These t c t as d rrih by tlhe Th)a1i li ilitary o rficer weru M0o0 a deLtirt to l)assrs than tQ keep in 1ivest ock or warn v1 I iqI I mi)uLs Eiglht (8) tar)rJs of biarbtu wi 1 n a 6 1t 1 irtl e Irr r n uJed p o st spJced at nine (9) fooit inrv ln in mrn-n ptui a tandard thian used norrnal ly for holdtirg s Ci Ittt( i im algt Jl Or kLtinp in pi i Ft dto Ito] con2 ]Ius i (r)n was thaLCpla]y lnF n li this fQ(Ci i] waS FL(i wi ] it 1 purp u)suJ[O(S V(lS(Jvs o iOnmC purposesIlan -1(M IL t)Iftrr

USAPDTha iland disagree with the audit conc us Ion and recommendation USAU gtated that it verified that 17 miles (27 ki I muWe ) of fence had ieuen ronatruteduP FJSAW oLated that th fncy consiqts of tandard reiinforced pre--cast concrete posts and 1 lIhtv-eigJLFt barbr wi c ol a iatype

ommor)nly uqed in rural l ]arid Also JSAI[ tted that Ihis type of fence can he easi ly erected by faimrers usingsimple tools to formi a Inuu harr r

USAIDK opinion was that the fyiC wa d(Ie ip an a deterrent to Thai vi llain 00dr t u ir W WtI to preventforay- into areas that r rknowo Ut al r)ius Poe to extengive minrin Uy Pt P thl Ktheit d VA trldrIl 5 1 M ilit airyThe fen r had buyn irtall Kor Pet-wroen 40 mer to 70 kilornetpr ( hout 31) wiya- to A miles) tr)w tih border depending on the In(cira of iled ted t lirn to USAID ib i ni ita ry r iedatIs d notrl M I hat t Pi ir to tte fT ri -v Iir = IF i I I - - n f Ibeen permrrnlt t ly nitai rlJ by mineo and pe haiF tI ( ot i of Lthes worn ki led W i thin three mrn)L- 0 u Inwl i t I of the n LtUIto 1n u ama V511a nuUfJ Ii di i)Porfuns 1 limit to twent y ponip1+ be an j cappedr F nit F ti-rlt i tFts Since then) wit tthe Ia Flat (on of the Pa FH of the fence in ti Ir re romrnber d zyWLb I i ai npnrd to

USAID final rrn Fct irO was that lte f rn had no military pu 0rpos(u wha q Vor

USA 1) ha riol provided evirdencre that the original purposefor cont in tJ1] this furic iou] was fur econori c purposesTh e f ern WI rrr)st [orrtcenttIL hec-iosut cOr f ) I i aty aCt i vi t y arid in ancnm(ii(Jaror w t F Lirri Ii or tFr lJWt(10 [i ThaI Iarrd5 ultrFiate rnnr) itw rr PFFu ion ttoit Itr)r P no mIilitary JI l)OC wha Fs vr r 1 i urt i (lJtIo r f ar lil F) shoul do Ij r F y y obta in ia I tr f or IF t ins F(o F i non t of t f f enr(lru]

7

USAIDFinanced Boarder Roads Not Justified For EconomicRa therThan--Mi lta ry T se -

In improving the economic conditions of the villages along the border a variety of roads were built Main highways and connector roads were constructed by the RTG Department of Highways but secondary roads were constructed by either RTG civilian agencies or special military units The roads constructed by military units should be evaluated to ensure that these are for economic versus military purposes

Border roads were constructed both parallel to and near the border for strengthening border security at various strategic locations The length of the roads constructed was approximately 124 miles on the Laos border and 215 miles on the Kampuchea border The road construction was reported to have been US financed in the regular RTG reports Not all roads were built parallel to the border some connected villages and others were strategic in that these led directly to the border The roads were constructed of either laterite or asphalt The military preferred asphalt because the material was not easily mined

The audit verification visits involved traveling over many miles of these AI0 financed border roads One laterite (hard surface) road was six miles in length constructed parallel to the Thai Lao border along the Mekhong river Its cost was about $108300 Construction was started in September 1985 and completed by January 1986 This road branched off from a main asphalt road which was built up to the border This parallel border road did not connect nor pass through any nearby village and ended at a ravine The conclusion was that its primary purpose in4 to provide the Thai military access to this location along the Mekhong river when necessary

USAID firmly disagreed with the audit assertion that roads which run parallel to the border but do not intersect villages or which dead end at the border cannot serve economic purposes and thus must have been constructed for military use only USAID commented further that from the 1970s when AID funds helped to build much of the rural road network in the north and northeast rural road construction from the Thai perspective has had as its driving force the need to open rural areas for national security purposes That a road parallels ani international border rather than a provincial border is irrelevant if the primary purpose of the road is to enable development agents to reach isolated villages The strategic as well as developmental rationale for rural road construction in Thailand is well documented in AXD Project Impact

~ 28

Evaluation Report No 13 Rural Roads in Thailand Thisdual purpose remains the basic rationale for rural road

USAID specifically pointed out that the six mile road citedby the auditors connects two villages Once Pbridge isconstructed across the ravine noted in the audit finding theroad road will link up with a third village This wasconfirmed by a follow-up visit made by the USAID ATP ProgramOfficer in September 1987 The road in question does not pass through the middle of the two villages but through rice fields and fruit orchards nearby At the time of theauditors visit the fields were empty it the dryas was season The entrance to the village closest the ofto endthe road is only about 200 yards away and this village wasvisited by the auditors Also a site visit to Tung NongBua Village in Ubon Rachathani Province was made by the USAID Program Officer in which a road built with US funds dead ends at the border

The attitude of USAIDThailand appears to be that all ruralroads serve economic purposes While the auditors agreecan that roads can provide dual purposes that is serve botheither economic andor military purposesj therestricting provision in the Foreign Assistance Act and the grant agreement required the USAID to make a decision as tothe purpose of these roads When a road built byis military units then the auditors would expect that aneconomic justification was provided to the Prime Minister when he approved the project USAID has not specified theseeconomic factors itsin argument that the roads observed were for economic purposes Consequently the audit opinionwas that US1ID does not have adequate data to base its opinion and the audit question is still unresolved

Management Comments

USAIDThalland disagreed with the audit conclusion andstated that it was satisfied that the roads serve economic development purposes in accordance with lB USAID furtherstated that it did not accept the audit reports workingdefinition that rural roads which parallel or come to a deadend at an international border are automatically suspect as being military investments Nor did it agree that the presence of military vehicular traffic on these roads provesthe roads were built for military purposes USAID commented that the fact that some of the roads were built by themilitary Mobile Development Unit did not equate to militaryinvestments when both civilian and military implemnentingagencies are Involved in development activities in andaround Aff6cted Thai Villages USAID believed that theoperational test of individual investments was whether or not these roads provided tangible benefits to qualifiedvillagers

29

------

IG ResponseIUAI D -has--not--provided--ev iden c--tha-tthier -di i In-a- r -----constructing these roads was to provide an economic benefit versus a military benefit

USAID has argued that there was a dual purpose and thevillagers received tangible benefits from these roads Theissue in this audit is what was the original purpose for theconstruction of these roads The final conclusion is thatthe original purpose was not to provide an economic benefitand to rationalize that these roads will provided economicbenefits is not the issue USAID should obtain a refund for the border roads

Extra Effort Is Required To Monitor Miiitary Versus Economic Use of Program Funds

During the audit USAIDThailands records reflected thatpersonnel had made only six (6) field trips to the programareas The program has existed for a period of more than 5years The project office had no records and did not knowif the US funds were or were not andused what was theeffect of the program The USAID lid not have a recordshowing that the purposes contained in the grant agreementwere being met when the implementing organization was the Thai military

USAIDThailand rebutted this position by stating that whilethey agreed that the written record in the form of tripreports was lean They estimated that from the start of theprogram in FY 1980 to 1987 a minimum of 170 visits by USAIDpersonnel took placebull (see Exhibit 2) This estimate wasbased on institutional memory of the numbers of trips formerstaff made to program areas during periods of peak activitysuch as when the program first started and refugee in flows were at their maximum and regular monitoring patternsestablished over the last few years Also the currentUSAID ATP Program Officer had already made seven (7) tripsin the last 14 months Unfortunately the trips were notdocumented by formal trip reports in he past HoweverUSAID advised that this problem had been corrected in thattrip reports were now required for all trips to Affectedthe Thai Program

The fact that field trips were not documented in the pastcaused the auditors concern about how well the project wasmonitored The estimates provided (see Exhibit 2) are justthat estimates The auditors cainot verify these but dobelieve that the number of field visits estimated in theearly years for the project development officer could behigh As reported by USAID the current project development

____

officer made qeven (7) field trips in 14 months =(-)--trip every 2 or about onemonth s---To-- estima-td--_th-at eh--5-cprol development officer made 55 trips in the first 5 years ofthe program seems too high -- 1 trip per month HoweverUSAID has reported to have corrected this weakness and thetrip reports furnished did document impruved monitoringTherefore no recommendation was made on that issue

During the review of implementation letters the auditors observed that USAIDThailands implementation letters had not reinforced the grant agreements restrictions and failed to clearly state that military projectsactivities could notbe financed with AID grant funds The restriction aspreviously mentioned was only referenced in the grantagreements Annex 1 (page 2) and then only as part of alisting on program activity eligible for funding

The auditors conclusion was that USAID had not effectivelycommunicated with the RTG to ensure that RTG reported data on the projects which was useful The RTG report onprojectsactivities financed were too general for USAID todetermine if these reported activities were the same asthose eligible activities listed in the Annex I to the grantagreement And this in turn resulted in a failure to ensure proper use was made of the grant funds and hadresulted in the Thai military becoming a beneficiary withdefense projects being financed with US grant funds

USAIDThailand stated that it had acknowledged that it was not satisfied with the reporting received to date on the program and that in December 1986 an implementation letterhad called for an up-to-date financial and implementationstatus report on the program from its inception HoweverUSAID did not believe that the program funds had been used for military purposes and was intending to issue a letterreaffirming the restrictions of the Foreign Assistance Act even though USAID did not feel there was any misundershystanding

To substantiate USAIDThailands position that theconstruction work on the strategic canals and border roads were for economic versus military purposes the USAID should obtain the project description of these activities andverify that an economic purpose was described identify thebeneficiaries and the economic return estimated in theseprojects These should be submitted to the auditors

The US funds attributed to construction of concretereinforced fencing the or borderalong border in areas should be refunded to AID This type of fencing was inordinate and does not appear to be for economic purposes

gt1 31

While U1U]I had not incroased it mcni tcring of act ivitiperfomc i ly U military nrjarq Izantirr Me mnnitori rqeval uoat ion uirmcnts int iw ien v rt a and

uri ft itimp Ol inL- shouldrJ provide -A [)I dl a rquteinit r Li IfLerminpd t - h pwpueq of uhI itiviry Out UAID -lIwdcontinue i ts mornitor nd ovalumdor- N afrts Becaie Kthe -commen cia t os onon i mip r ov mmor nI Loring inrecomendnrati on is made in this ectior un moannrin

32

41 Improvements Needed in Village 1 T-a Radios-MintenanceL ytemshya -------

AID program funds were used to finan~e the procurementVand installation of~two-way radios in villages along the

Laos and Kampuchea border About $12 million was spent onthe radio subprogram The program agreementgrant requiredthat commodities provided were to be effectively used and - prudently managed The Royal Thai Government reports didnot disclose the location of the radio sets procured andinstalled and were unclear with regard to the costsassociated with programthe Audit verification visitsdisclosed that only about haif of the radio~sets wereoperable and that records were not kept on the maintenance or use of these radio sets Therefore the auditors couldnot determine if the radio sets were being effectively used or prudently managed

Recommendation No 5 We recommend that USAIDThailand request the Royal Thai

toGovernment initiate maintenance plans for the radio network and other categories of assistance and that periodicreports be included inthe program reports submitted toUSAIDi ~~ i

i ~~ i 4 iii iiA i i ii iii I i lt i AAA - i if~ i L i i iii i ~ i A~Ai i c A- L 4_ ii 7 i AAA i~ AAA AA

i i i Ai A i A AA Ui Discussion i ii iA -A AAAAAAgt -A IiiA

i i i ~ A- ~ i~~~ -A i i i i i i AAAA T ~ i gt i ~ ~ ~ a ~ i A A

A A AAAi i v - i AAAAAAA

Eligible costs under the grant were generally limited to Acommodities equipment services and operating-

other than expensesRoyal Thai Government salary paymentsi unlessotherwise mutually agreed to in writing AID grant fundsAfinanced i A AAAhAeARAAaAAAAAthe procurement and installation of AAAradiocommunication systems in the Affected Thai Villages near theborders of Laos and Kampuchea A review of records disclosad the cost of the activity for those villages near i As ecAsethe Laos border was $771000 and for those near the A

Kampuchea border was $486 000 The RTG reports did notdescribe the number of two-way radio sets purchased nor thenames pf the p Aa village where the radios were installed No4iArecord was found showing that all the radios financed were

AADAbeing used in the programs villages AdditinlythLA ~ A4~A-A~AA ~~ Treports were unclear as to whatnly theweefo RIGthvillage public address systems and those relatingradios therefore the dollar to thevalue for the public addresssystems- may be included in the reported cost of the radios ~AiAudit verification visits to twelve program villages

Adisclosed that 12 radios had been delivered However onlysix radio sets or 50 percent were in working order Of thei-remaining six radio sets tt ai et ol be made ~ ~to work~ two otherlsetscould not be tested a h eesr

~~~~power (batterieselectricity) was not availablXe one ~~radio

set7 was- sup s- d--y out- o -t

lset use n ohmtearrn cal wer made asewhtwas

discussed

The USAID had documented only six (6) field trips to the program areas during program period of moregt than 5 yearsThe project office had no records and did not know to whatextent the UgtS funirds wbre or were not used The USAID did~ not have a record showing that the purposes contained in the grant agreement were being met specifically whethercommodities provided were effectively used and prudentlymanaged

USAIDThailand responded that conclusions based upon asample of 12 villages out of the 412 designated Affected Thai Villages was too small to generalize these conditions -to the entire program Also USAID personnel hadsubsequently- visited other villages and the radios wereoperational However in November 1987 USAIDThailand

gt

requested the RTG to pay special attention to hadgt

insuring thatmaintenance plans are developed and implemented for allcategories of assistance including the village radionetwork roads and reservoirs USAID had planned that

be included in the developed monitoring ~these special- plans

and evaluation system

Management Commients

USAIDThailand restated its position thof the November 1987 request to the RTG brought the mai~itnance problem to theRTGs attention USAID stated that the RTG agreed that

maintenance was critical to the long term sustainability of

the program

-gt ~J5PJD reported that a series of site visits by USAID engineers RTG officials have been made aware of the~

crtclneed for maintenance for all categories of gtgt~assistance Funds were budgeted for maintenance for theradio network in~ the implementation plan for the~ 1987 gtgtgrant USAID promised continued action in this issue by

-~gtgtencouraging development of maintenance plans of

incorporating thisgt monitorIing intogt the gtoverall gtmonitoring ~andL evaJluation plangt

~~~gtgtInspectogtr GnrlComments

~ USAZDThailandls actions and or~ne aoiection~~

- Isa~erf-II CnineI roisd

i- L

5 USAID Requested Audit Provisions In RIG Regulations Be Enforced

The Royal TIai Government (RIG) regulations for the AffectedThai Program which were incorporated by reference into theAID program grant agreement required an annual postaudit of the program expenditures by the RIGs Office of theAuditor General US AIID had never requested that t he RTGsubmit a copy of this annual audit report which could havebeen helpful in monitoring the use of IAI D funds The RIGOffice of Auditor General had not conp leLed the annual auditreporLs because of staffing s hurtages but this office hadpromi ed USAID t Ihat idi t c ov era e wo uld be increasedincludin q ievi ewing t-fipI i a nc( wi th t oe A D grant termsand thi u 1lalarIe of subprorqram fnrids and a copy oft)e( J-t p() hje -fiD annI I aud)] I eLpvo jt pLoVide te I

We rec illIeCI(t haL ShlID I hai [afd reIuest the Royal IhalGovrnrifhrt t Lohav it- Uffice o f liuditor General perform thearnnual I ItjI of the IAffected Thai Program and to have this report subij t ted to USAID ha land

Di S I sSir

T o I I ant agreenIlen t requ i ed tLhe funds to be uti lizedfor eqigible activities in accordance with the procedures ofthe Peu1 at i on on IhIw tce pt and Uae of Relief andSup 1t F MI S of the lfff uf tt1e Prime Minister of Ihaila rl( et fective ot ruiryr 1 in theseI7 7 8 partre g ( aL1 rI rqul rd thL e i( Itfiu)]Ie mii ting Agency (IA)report r OmIthlyfi h Ii on ved aid xpef IJed together withvouciers a1-(J ippoTJn filj cim to I he R I Office of the AJieji i iryq [ ( iiI I o j 01 ti Secretariat

1f innof the P1 Minister (t t) f f mnrt of - f(Il AG ]y re lief [It ru di Thu F o I IL I AA tt end of thfi yea rth-ie [M S submit rpoi 1 - fM i Findson f received andexporivd rirj ( ina~l Ofifat woO rhol to prepare a I t I fL1 P i llf M I i I

These IP enulatiI p f IvfIJ gt ii jil I oncontI-rols the approv aCcljfltri (1litji 1a od lf- of rtI-ra1ce thai o utside agericy il It P y n f) vie [ 0 ri t fexamp]ethe I at -(I Ij (rILuIe ) tr r) actio-1rl forI edt IliVoichfers aind record thn fly tI i Vi ty ltenr the 1A senfls the Voucliem Lu 1 l 01 1I1r t[ PGios Ut IditVJI i f i

DJri n I the p1 euram vei io It U had riot issued animplemenI t tiono ILieItj t copfieLsIe Itt Fir of kheI_I [JAG audit reports o n theI P1I((I [0f I rrf U I)h dU1sri riot availed itself of a reasoriable internal con t rol covering the use of

35

- - - - - - - - - - - - - - - - - - -

un s- r v d d----n----8 ---USAID -didh ie consultant to review the program and the application of these special regulations The consultant concluded that considerable attention was given to the Affected Thai Program projects and the management of the -funds was generally very good

According to USAIDController personnel the RTGs OAG had issued one final audit report on the Affected Thai program for fiscal year (FY) 1980 operations Audit reports for the years through FY 1982 were still in draft form and in OAG storage The OAG audit report for FY 1983 was-stated to be in draft form only

A iThis draft audit report was in USAID files in addition to a copy of the FY 1980 audit report However neither of these audit reports had been translated from Thai to EnglishSubsequently the FY 1980 OAG audit report was translated for the auditors and no references were made to compliancewith the US grant agreement or any comment made on the restrictive provisions

In a meeting with RTG OAG staff the auditors were told that the OAG conducts financial and compliance audits on the Affected Thai Program by implementing agency (IA) The OAG procedures require its auditors to advise the IA of deficiencies and its auditors prepare individual audit reports These officials provided examples of indtvidual reports and explained that the auditors questioned the IAs compliance with the RTG regulations In the 1984 audit Tport the OAG reported that about $77000 was spent by an IA- without proper disbursing documents and recommended corective action The OAG officials further stated that they were behind in issuing annual audit reports on the Affected Thai Program because of limited staff available for these audits

USAIDThailand had missed an opportunity to exercise reasonable control over the financial operations of the Affected Thai Program by not requesting the RTG to completeand submit annual audit reports on the-program Also USAID

lt-needs to have such reports translated from Thai to English sojthat the official records are complete

USAIDThailand commented that the information contained in this audit finding was correct and the recommendation that an implementation letter requesting that the RTG1s OAG perform the annual audit of the Affected Thai Program and

-reportsubmit a copy of the to USAIDwasidone inNovember ~ 1987USAID commended t he auditbrs for having written a thoughtful- statementito their findings which IJSAID has been

-able to shae-drclwihte RT 1 W o ep facilitate

-i - - -- - - - - - - - - - shy

the recommended change in the program USAID reminded theauditors that it did not have authority to enforce theRTGS OG to perform these audits But USAID had met withthe RTGs OAG and the results were that the OAG will a)increase its audit coverage of the program b) insure thatactivities funded made the IUS grant also comply with theprovisions and restrict in contained in the US grantagreement c ) review unuseduly ha lance at the imp lementingagency t insui that these Nr refundedrj to the centralfund and a) provide ropy orf thir annual report on theUS assisted port ir of thn prqr nT ta USAID

Since thne rported tions Mt t he intent of the auditrecommendation it is cIosed upun issuance of this report

37

B Compliance and Trternal Controls

Compliance

USAIDThailands system for ensuring compliance with laws and AID legulations were tested as they relate to non project d s ntruie economic support runds and cash transfers As noted in this rport compliance needed to be improved USIlD) had tUe appropriate Yeherization and approval donrannts fund were generally controlled with in Agency r[tl (lation UPH qi ant nqr eemunt and amendments were executed wittn the inaatJoU IJSAD1 needed compliance to improv I P ira m nna nL i att No i) andi UnJI rIon(Finding take t - to) pi vei Lu Ust 0i ESF funds for military purposes (F indiru) W)

Internal unrt I s

The int 1r4 l qntT 1 were qenerally adeqgate Since this was a )eim a pro iect the level internal controlir vers-us of was Ju and mrst 9f Lhth contrlis were sh fted to the Royal Thai L av or t I h progrrm grant agreement had establ i shed tI 1P h v t under the program would be in accnrdd it rIt ijP im pu rnmulyatdW by the Office ofa the Prim- M er uf lo rilVal 15JI5 neded to improve itH program r l (l ri~r T 2) and re(luest that annual audi otf nr activitif Qi e p lQ r rm d by the Office of the Audintar heqrra ofRoyal hta Vtqrnt to strengthen the internal controls of the pirgram (F indring Ho 5)

U

AIUDIT OF THE AFFECTED THAI PROGRAM

GRANT NO 493-0327

EXHIBITS A14D APPENDICES

EXHIBIT 1 Page 1 of 2

Financial Status of Affected Thai Program as of May 1987

Date Description ObligLion 2 -U

In thousands

Disbursements $)

In thousands

Disbursements (Baht)

In thcusands

092280 Original Grant dated 082280 $ 2000

091780 Paid VoJcher V-00-1797

No $ 976 $ 20000

062881 Paid Voucher V-0 - 1493

No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000

101981 Paid Voucher V-02-144

No $ 1500 $ 34515

032382 Paid Voucher 4-02-i273

No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283

Paid Voucher No V-83-316

Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000

020184 Paid Vouicher V-04-1122

No $ 5000 $ 1141050

$ 5000 $ 114050


Date DescrptLion Obligation Disburserw-nts Disbursements -U -s- (US $) (3aht)

In thousand In thousands In thousands

112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321

102684 Paid VrLuci er No V-85-79 $ 4173 $ 96020

101685 Paid Voucher No V-U6-194 $ 421 $_ 11 192

$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448

Exhibit 2 Page 1 of 2

Estimated Number of Site Visits Affected Thai Program (FY UBU---- 1987)

FY 80 Number of Trips

1 Mission [)irector 2 Deputy Mision [irector

1 13 Program 0 fficer 14 Project Ouvelopment Officer 155 Pro ram piecia list 5

23FY 81

1 Mission Director 2 Deputy Mission Director

1 13 Program (fficrp 1

4 Pr- ject Development Off icer 10 5 P ruIq rI p ciaI t 5

18FY 82

1 Mission Di rector 2 Deputy Mission Director

1 13 Progrim Officer

4 Project D(velopmerit Officer 10 1

5 Program Sptcialist 5

18FY 83

1 Mi sior irector 12 Deputy Mission Diiector i3 Program ff icer 14 Pro ject Development Officer 105 Pro ra Specialist 5

18 FY 84

1 Micr ion iretox 12 Deputy Mission li rector 13 Program Uff irfcr 4 Pro j ct [u Iop rnt Officer

1

5 P-rg r-m spriaIi st 10

8

21


FY 85

1 Mission Director I2 Deputy Mission Director I3 Program Officer 1 4 Project havelopment Officer 65 Program Specialist 8

17 FY 86

1 Mi s sion 0i iracLor 2 2 Deputy mission Director 3 Progrdm Officer 4 Project [)eve 1~pment Officer

1 65 Prouram Specialist 8

17FY 87

i Mission Director 2 2 Deputy Mission Director 3 Program Qffice 4 Projampct Dev e loprmrent Officer

2 65 Program Specialist 9

6 Controller Staff I

20

SubTotal 152

Other VIP visitors from US including the US Ambassador 18

Grand-total 170

Source USAIDThailand

9

APPENDIX I MAi T y- Page 1 of

AUDIT OF THE AFFECrEU THAI PROGRAM USAID Thailand Response

Recommendation No 1

That USAIDIhailand should negotiate a cash management practice with the

Royal Thai Government which provides for

a) release of AI U funds on a period c basis

b) reporting of commitments by Implementing agencies on a quarterly or not less than trinsta basis

c) restricting the release of Funds until reporting is adequate and

d) has AI0Washington (oncurrence for allowing a trimester

release of funds since this deviates from the AID cash

managemunt policy

Actions Taken

In the past ISAID released fWards t the Speciol Account for the Affected Thai Program ear ly in te fiscal year based on RTG stated cash neads After recefipL funrd rt iNo trarsferred fro the ecial Account to the concerned RIGT(impliernenti eq agjacies Reports on tihe use of the

previous isIhurrprhi to L Spcial Acuunt w re rrquired prior to further rle o f irds f rum the US grant

In the early years of the prograr fuh s provided were drawn down fairly

rapidly However as the AlP subnequently miatured and expanded USAID recognized that s trfc nn wlin4 nt be inj d isureI an quickly cashm

manaqef(nt proodures Mohuld be Ill if id for b(th the MWs benefit as well as 01ur w in Juno IMl b i 1 in l1tanutN IH j i ons t( perform a full f inancial anid iar rit aur n I f tho pr)cr1 One of the

reconmenda t iorn f ranlLi is enSnit twinirl requetI d isbursements

ie at least t o per year ImplIenetation a) this recorn endation was In process at the time tihe audit was carried out

9 APPENDIX 1 Page 2 of

-2-

The Mission hag instituted a procedure of trimester disbursements ie every four months which Includes reportirg of funds utilzation at the implementing agency level over the same period (please see Attachment 1for our A1i7W authori t We have also corditioned the release of additionl] funds until ftil r1r ortirtq i received In addition the FY 1987 gra nt agreement i ruds a rvenant to which the IG has agreed to estab lish a trimut r hI s stem tor reporti on the use of US grant furnids unt i jh asn tii (V ii K q de lfnfperl id acIOted for Ihis qystomr h hoop a l h W anod is beirg impilp meirted Please see the de ript ion of the l It ik Hosed Dishursemnerlt and Financialle ltnr~~ tiern Y OtjrU Pelporting 5YOPM inlAftachment 2

We would like to xpress our appreciation to the RIG in supporting our attempts to off+ thosp irsprvemitrz witlthir the RIG and request that Reconrendatiu No teoI closed upon issuance of the adit

Recomm endation No 2

USAIl)hailand should develop a plan of act io for ensuring that the Royal iai Government establishes a ionitoring and evaluation plan for the pi ogram which a) requires and schedules periodic site visits b) rea sures progress of activities and c) provides assessrent of the programs impact

Actions laken

As noted in the audit report USAIDi was aware there were problems with monitoring arnd evaluation ir with financial and implementation status reporting Based on recommendations from the 1986 financial and management ansssment SA1 i riolulid inrthe P A) fqr the FY 1987 grant a piln Of a tion to hrinrg ibtil inIrmynerr

Implenent atioin bp nninaai 0q i i n lo c)venants in the FY 1987 grant ag(relMqr1t inn F evoii q i l Ilirt iKn an repjort ing lo assist the RTG I neeLtinrr the ndtlnn o ti r ovo lI then arranged for a short two day r nt ins icy by d informalion technology expert to help the

AIIENIJ IX Pa[ I o f 9

OATVP conceptualize what was required to address their information

requirements This has been followah p by a 1 est from theformal rqe

Prime Ministers office for USAfD ass istance ir cbtainiug the necessary

expertise for the ada ptation and installaticin it an automated management

informatio n systmf at the OIVP1 s taliation of thsis sy te will

create the capacity for impnroved intornl planrieqq mon toring

evaluation and reporting Ior the Ai c Led lhai Programi

We are also currently or tig il the OAI VP K developing an overall

plan which schedules periodi( SIQte v cr by (A VP NESDB and

implementilg agency staf( tu i abut a iord irted 3pp oach to

monitoring anl evaluatitn in ote past ncI dgt zar iei out

monitoring and evaluatiofn ien dL w O stem in place fortly n

bringing iKfo di b ANi t- K u er to al P rogam-widu assessment

Attention will a fo s z i irI i p rtsuk itted fromit i

the field status of ongoing tv it es and aLtt ion being given to

-maintenance of completed art ltie Wlen I supported activities are

visited USAD ATP Proqram sta f r i I

In M of ijul r- Ar uv osurue ni i y of Recommendation

No 2 upon i -soonce of the nli t is pnrsted

Pecomnd~a Lir a3a

USAID]hailar shol nKrin avid aaloyz te projcrt descriptions for the

constrctioniuhabilitation f strategic canals and Lorder roads and

determine it ric werp propuned in -se projects

USA ej rie

US grint assiStIrO is dirUctet L ln assiktiig the RIG in the

socio-ecorinmic rei ef and dlyt Ipinrt tI Iha 1 a iisa adversely

affected by the i nf lu x of dIsp 1anamp poruris mnd ti i( a long Thal1ands

borders with Laos arid kmhoadia US assistri t is provided in the form

APPENDIX I Page 4 of 9

-4shy

of program assistance in support of the RTGs Affected Thai Village Program Implementation is based upon individual one year plans which in large part have been formulated based upon village needs assessments conducted by the National Economic and Social Development Board (NESDB)

In most cases project descriptions as called for in the audit recommendation do not exist Program objectives are accomplished by maintaining viable civilian populations along Thailands borders with Cambodia and Laos through the proviion of tangible economic benefits to

Affected Thai Villages

The Affected Thai Program (AlP) operates in a very narrow band along Thailands borders with Laos and Cambodia the w i th of the band varies from villages located at or on the border to up to 30 kilometers away where evacuation points are located Thirty kilometers is considered the minimum safe di ance to temporarily relocate border villagers when border areas are being subjected to heavy artillery shelling The vast majority of ATP villages however are located within sight of the border with cropping and grazing areas itmany cases extending to the border

itself

Border areas in Thailand drU coLrolled by the military As discussed in the FY 1987 PAAD the RTG considers it essential interms of national security that lhai villagers du nut leave these areas Aid both in terms of development and incre esd security is provided by military field Mrnits The entire program serves a strategic national security

objective of securing Thailands borders with Laos and Cambodia by creating a sociM and e z snom ic cIv i t wheoab reby Thai citizens feel it is in their own best iMetorest to rem in i Lheir villages even at the risk of loss of life and [)roperty The alternative is to see Thai villagers abandoning their homes in the f ee of foreign aggression and the possible loss ef Fhai territory

We have followed-up on each of the examples cited in the draft audit report and are satisfied that they serve economic development purposes in accordance with guidelines contained in Section 4D(1)(a)(3)(c) of AID

APPENDIX 1 Page 5 of 9

-5-

Handbook lB We d not ampee with the audit report working definition that rural roids which parrillel or come o a dead end at an international border are automatically suspect a being military investments Nor do we agree that the presenca of military vehicular traffic on these roads proves they were built for military purposes The fact tht some of the roads were builtI4 y the mil itary lob il Development Unit does not equate to miIi tary invesitnt qhn both ]ia and military implementing

agencies are involved ip developmen act iies iu and around Affected

Thai Villges Wehbelieve the opera iunal ILo t of indiv idual investments is whether or noL tuey provide tangible bnefits to AT qualified

vil gers

We also disagr-e with the audiVt report (onclus ion that use of tie US grant to turn am unrduct ive iave tnl inte a village asset contravenes the iniont 9gt1 tHe j A e At Ile strategic canal was builtyu ist a

with RTG funds for the dual prpn Q c rrlg a barrier and for the provisicn of irrigation water A rn la tion of the RTG project

description has a Iready ue] o ii in thy RIG dMscribing this dual purposue h fact in not r flowing through it- lyw h is not irn nu n

that the K ev stream

0 Lank in tion systems

c hi ch ( u ounn r punn ced tru o tra s ucc IiHS grant Funds werc not used Ic c-for CA nee nIF the canal US grant funds were nlI= niio sJd to CInv t ithe carial into water storage tnks fK C o i UrOS i hasS e confirmedl 1 follow-up

visit by tLhe USAID r9irV Adviser

Finall we horn KP co idn Wha n i MWgiC canal under Cons crucLIIon io 19A isioU 1J giant Inds referred in theLo draft audit eport There iono record of new construclion either at the OATVP or in the Fid and rAn only sect5llrumv There must be a misundqrstaidinq The SAII Specialist whoON ProeprMi accompanied the auditors on the field trip recoili sLOppirg at sect ions of the canal wh ich were being rehab i ila ed nd Ihinks the audi tors may have confused this with new cnnstru(Li n ince the canal is not a concrete lined

structure sw-Fi ront usiorn is possible


-6shy

USAIDThailand therefore requests the RIG to not include Reconmiendation

No 3 in the final audit report

Recommendation No 4

USAIDThailand should obtain a refund of $63000 from the Royal Thai Government for the cost of border fence construction

Actions Taken

On [ay 10 1988 the USAID Engineering Advisor and the USAID ATP Program Specialist also an engineer visited Chantaburi Trat and Aranyaprathet

to obtain information available only in the field on the purpose of the so-called security fence They found that some 270 kilometers of fencing has been installed The fence consists of standard reinforced pre-cast concrete posts arid lightwaeight barbed wire of a type commonly used in rural Thailand This type of fence can be easily erected by

farmers using simple tools to forrm a loose barrier

The fence is designed as a deterrent to Thai villagers and their cattle to prevent forays into areas that are known to be hazardous due to extensive mining by both the Khmer and Vietnamese military The fence has been installed from between 50 mete-s to 70 kilometers from the border depending on the location of mined areas Army field officers confirm that prior to the fencing over 1000 Thai villagers were known to have been permarnently maimed by mines and perhaps three percent of these were killed Within three months of the completion of the fence in certain limited areas the number dropped to twenty people being handicapped with three deaths Since then with the installation of the balance of the fence In critical areas the number has dropped to zero

The fence has no military purpose whatsoever The field investigation does not support the audit conclusion that the fence was built to a much greater standard than normally used for holding domesticated animals in or keeping people away The fence was built with standard materials


available for civilian use throughout rural lhailand By comparison the

border fence built along the Halaysian hordpr with [hailand which does

serve to prevent smuggling amd provides a firm border demarcation is 450 meters (W4 3 feet) high baiiIt out of solid heavily reinforced concrete topped with a Y steel structure strung with nil itary-quality barbed wirc A copy ol the trip repurL with photographs is attached

In ie at I a ns i Ir[tion obtained in tihe MOOu on the nature

and purpos of iOP LMyIY c ISAI) requests the RIG to reconsider

including l si ndacion in the finai version of the audit report

Recom~~nvlnia L i nr 5

USAiDThailat~i sihuuld remind the iRoyal [hal Governiment at the specific

restrictios or miiitary or paramilitary uses of AID funds as

prescribed in the Foreign Assistanc Act

Actions lake

lhe restr ion ot military o paramilitary uses of AID grant funds Is promineriLy featured ir the body of the FY 1987 Grant Agreement PIL No 7 specif ical i addresses tLis is YleW ds Lhe I [G it the

restriction a m1ilt5ry or paranmiliy ues J tho rant os called forshy

inL thn ptljocess of

gatheriuq irfoimal1 u oIto1) i np ific audit fin dirn and

recorftIln Li(u thhi i b eC ha h-w e l with of hu t iMW tiv each the aqJriep iyi pn i porud s roj intt ion and with various

field iev iflj gonin We ri thisiPi Lherefre quesr

recodltet iori he e loved uponI i Suan of the audit

RecolrinmeuiaLir i 6u

USAIl)l aIliind hri l rerlst the Royal [hai Government to initiate

maintenace plans for the radio ntetwork arid other categories of

assistance and perioLdic rports should be included in program reports

submfitted to USA[IU


-8-

Actions Taken

The need for periodic maintenance of the village radio network and other categories of assistance was brought to the attention of the RTG in PIL No 7 dated November 18 1987 This need was also highlighted in a December visit to the Affected Thai Program by the Director of Administration of the Office of the Auditor General (OAG) In addition on March 30 1988 the USAID Mission Director in a meeting with the Director of th_ OATVP discussed the need for greater attention to maintenance [he RTG agreed that maintenance was critical to long term sustainabilit of the progr-am This issue has also keen discussed at the working staff level

Through a series of site visits by USAII5s engineering advisor National Economic and Social Development Board (NESB) officers involved in ATP planning and monitoring have been ade aware of the critical need for follow-up maintenance of all catcgo ies of assistance eg roads and irrigation systems Copies of Thai translations of the trip reports alon g witLh plo tog raphs have been distributed to the OATVP and the NESDB for inforimation USAID expects Lo ee funds earmarked for this purpose in future implementation planninq documents Funds have already been budgeted in the impl ementation plan for the FY 1987 grant for maintenance of the village radio network

In the short run USAID will continue to encourage cievelopnment of maintenance plans for activities funded under the program with monitoring incorporated into the OATVPs overall moni toring and evaluation plan In the long iun however the OATVP will need to make provision for maintenance to be absorbed into line agency plans and budgets In view of actions under way USAID requests closure of this recommendation upon issuance of the audit


-9-

Recommendation No 7

USAIDThailand should request the Royal Thai Government to have its

Office of Auditor General perform the annual audit of the Affected Thai

Program and to have this report submitted to USAIDThailand

Actions Taken

Actions reported by USAID in the audit report were accepted as meeting

the intent of the audit recormnendation and the recommendation was

therefore considered closed

Attachments (Provided by mnemordndum dated May 31 1988)

1 AIDFi authority for USAIIThailand use of 120 days in lieu of 90 days for advances of funds

2 PIL No 7 dated November 18 lI7 3 Trip Report dated May 13 1988 re Strategic Canal and

Security Fencing


List uf Recommendations

Page

Recommendation No 1 7

We recommend that USATDThailand negotiate a cash management agreement with the Royal Thai Governmen t which provides for shy

a) release of AIU funds on a periodic basis

b) rep t ing of m i metI s by i mpI enortingagencies on a quarterly cr riot less than trimester basis and

c) restricti ni t e release of funds until r epo r t i a dequ r e

Recommenrri I I r 2 13

We r t1-a Tri JSAiD haiard develop a plan of actio rj Lht itat th( loyal Ihai Government

t t t mon]toing a evaJ ation plan for the Ir) il it h a) vqr -i r - anr)d schedules

ac ti v j id C proivj-3 as C m nt r the pIOr J I i l et F iji Ui ed tr develop a pIJ n1lt t v i y he ff 111cl t ioni)r po r Led

Se __ r~me i t__ _ ) _3 20 We rCrhlmISIFrd 1a ohtiif thetLia)t I 1rli(I from

Royal hai Vv 1f)2f tI for the coos t rIc ti anrehabi 1it at of of st r a teqic canals and the bo d e r c] ti

Fe c offfh~ ini_~~I 0 tJ_N L 20

We r ecomnirid that IJSI ) Thai ]and obtain a refund from tIR royal hai Love rrinenmt for the cost of border fence construction



We recommend that USAIDThailand request the Royal Thai Governmert to initiate maintenance plans for the radio network and other categories of assistance and that periodic reports be included in tile pinnq ram reports submit ted to USAID

Recoinmerid Li of No 6 35

VIe rfc )Im u) that IJSAID)Thailand request the RoyalThai i rrv rrrr t to hlave its UfFice of Atdit or Gene La i per -orm t he annual audit of the Affected Tha i Progjr am aId to have this report submitted toUSUJ hi ha] i lnd

3 APPENDIX

Report Distribution

No of Copies

Mission Director USAIDThailand 5

Assistant Adininist-ato r 9tJrau for Asia and the Near East (AAANE) 1

Thailan tht-sk (AH[EEA) 1

Audit Li - Json Office (AHiEDP) I

Bureau fur External Affairs (AAXA) 2

Office of Press Relatjuns (XIPR) 1

Of fice of L gqislaLi ve Aftai rs (LEG) 1

Office of the General Cor -1 (GC) I

Assistant to the Administ rator for Management (AAM) 2

Office of Financial Managperi-nt (MFMASD) 2

Bureau for Science and Technology (SampTRD) 1

PPCC[)IE 3

Office of the Inspector General

IG 1 AIGA 1 IGIFPU 2 1G A 11 12 ICIl 1f IG1 1 Ri U iha i ro 1 R I A )1 a rPrA [iii rub i 11 F 1r1A iqijlpu -eRI CI A Ii ja pa 11 RI ft t ~it-ropI 1t op IIC[I 11 I

UNITED STATES OF AMERICA AGENCY FOR INTERNATIONAL DEVELOPMENT

REGIONAL INSPECTOR GENERALAUDIT MANILA

NITED STATES POSTAL ADDRESS INTERNATIONAL POSTAL ArOPE USAIDRIGAM co AMERICAN EMBASSY

APO SAN FRANCISCO 96528 MANILA PHILIPPINES

DATE September 9 1988 RIGEA-88-278

MEMORA NDUMNI

TO Dr John Eriksson Director USAILThaila-

FROM 1r William C ontoney -RIGA M

SUBJECT Audit Report on the Affected Thai Program Grant No 493-0327 Audit Report No 2-493-88-11

The Office of the Regional- Inspector General for AuditManila has completed its audit of the Affected Thai Program Five copies of the audit report are enclosed for your actior

The draft audit report was suhmitteo to you for comments and your comments are attacieo to the report The reportcontains six recommenaat i-ors Recommendation Nus 1 2 5 and 6 are consfiJered closed anid require no further action Recommendation Nos 3 and 4 are unresolved Please advise me within 30 days of information you might

aniy want

additionaI actions or further us to consider on Recommendation

Nos 3 and 4

I appreciate the cooperation and courLesy extended to my staff during the audit


















ao~ve-n

4Y4













or






-ivshy

____

- - --

1

~~~ AUDIT OF THE

TABLE OF CONTENTS


A Background










A Exhibits


4


44 4B Appendices




RT) I INTROD oCT O




hese bodr aTr h







2Lecue f











2






41_ i

3








4
















6





Recommendation No 1





Discussion



F7

4









44 n 1 U I -




9








i gt10

4

2








d -n I in1J g RD






1



the RIG


12



Recommendation No 2


Discussion











444 14

2L~



the to

audit bring








15







16









17














I 8



19



Recommendation No 3


Recommendation No 4


Discussion



20










8 Utilities







ji
















~ ~i~ 2 4744~f i~ 424




7






shy

- - 23










24


4e



]4





V












IG -hypjo






2 u

























7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3




















ao~ve-n

4Y4













or






-ivshy

____

- - --

1

~~~ AUDIT OF THE

TABLE OF CONTENTS


A Background










A Exhibits


4


44 4B Appendices




RT) I INTROD oCT O




hese bodr aTr h







2Lecue f











2






41_ i

3








4
















6





Recommendation No 1





Discussion



F7

4









44 n 1 U I -




9








i gt10

4

2








d -n I in1J g RD






1



the RIG


12



Recommendation No 2


Discussion











444 14

2L~



the to

audit bring








15







16









17














I 8



19



Recommendation No 3


Recommendation No 4


Discussion



20










8 Utilities







ji
















~ ~i~ 2 4744~f i~ 424




7






shy

- - 23










24


4e



]4





V












IG -hypjo






2 u

























7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3









ao~ve-n

4Y4













or






-ivshy

____

- - --

1

~~~ AUDIT OF THE

TABLE OF CONTENTS


A Background










A Exhibits


4


44 4B Appendices




RT) I INTROD oCT O




hese bodr aTr h







2Lecue f











2






41_ i

3








4
















6





Recommendation No 1





Discussion



F7

4









44 n 1 U I -




9








i gt10

4

2








d -n I in1J g RD






1



the RIG


12



Recommendation No 2


Discussion











444 14

2L~



the to

audit bring








15







16









17














I 8



19



Recommendation No 3


Recommendation No 4


Discussion



20










8 Utilities







ji
















~ ~i~ 2 4744~f i~ 424




7






shy

- - 23










24


4e



]4





V












IG -hypjo






2 u

























7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3















or






-ivshy

____

- - --

1

~~~ AUDIT OF THE

TABLE OF CONTENTS


A Background










A Exhibits


4


44 4B Appendices




RT) I INTROD oCT O




hese bodr aTr h







2Lecue f











2






41_ i

3








4
















6





Recommendation No 1





Discussion



F7

4









44 n 1 U I -




9








i gt10

4

2








d -n I in1J g RD






1



the RIG


12



Recommendation No 2


Discussion











444 14

2L~



the to

audit bring








15







16









17














I 8



19



Recommendation No 3


Recommendation No 4


Discussion



20










8 Utilities







ji
















~ ~i~ 2 4744~f i~ 424




7






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- - 23










24


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7






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Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3




-ivshy

____

- - --

1

~~~ AUDIT OF THE

TABLE OF CONTENTS


A Background










A Exhibits


4


44 4B Appendices




RT) I INTROD oCT O




hese bodr aTr h







2Lecue f











2






41_ i

3








4
















6





Recommendation No 1





Discussion



F7

4









44 n 1 U I -




9








i gt10

4

2








d -n I in1J g RD






1



the RIG


12



Recommendation No 2


Discussion











444 14

2L~



the to

audit bring








15







16









17














I 8



19



Recommendation No 3


Recommendation No 4


Discussion



20










8 Utilities







ji
















~ ~i~ 2 4744~f i~ 424




7






shy

- - 23










24


4e



]4





V












IG -hypjo






2 u

























7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3



____

- - --

1

~~~ AUDIT OF THE

TABLE OF CONTENTS


A Background










A Exhibits


4


44 4B Appendices




RT) I INTROD oCT O




hese bodr aTr h







2Lecue f











2






41_ i

3








4
















6





Recommendation No 1





Discussion



F7

4









44 n 1 U I -




9








i gt10

4

2








d -n I in1J g RD






1



the RIG


12



Recommendation No 2


Discussion











444 14

2L~



the to

audit bring








15







16









17














I 8



19



Recommendation No 3


Recommendation No 4


Discussion



20










8 Utilities







ji
















~ ~i~ 2 4744~f i~ 424




7






shy

- - 23










24


4e



]4





V












IG -hypjo






2 u

























7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3



RT) I INTROD oCT O




hese bodr aTr h







2Lecue f











2






41_ i

3








4
















6





Recommendation No 1





Discussion



F7

4









44 n 1 U I -




9








i gt10

4

2








d -n I in1J g RD






1



the RIG


12



Recommendation No 2


Discussion











444 14

2L~



the to

audit bring








15







16









17














I 8



19



Recommendation No 3


Recommendation No 4


Discussion



20










8 Utilities







ji
















~ ~i~ 2 4744~f i~ 424




7






shy

- - 23










24


4e



]4





V












IG -hypjo






2 u

























7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3













2






41_ i

3








4
















6





Recommendation No 1





Discussion



F7

4









44 n 1 U I -




9








i gt10

4

2








d -n I in1J g RD






1



the RIG


12



Recommendation No 2


Discussion











444 14

2L~



the to

audit bring








15







16









17














I 8



19



Recommendation No 3


Recommendation No 4


Discussion



20










8 Utilities







ji
















~ ~i~ 2 4744~f i~ 424




7






shy

- - 23










24


4e



]4





V












IG -hypjo






2 u

























7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3








41_ i

3








4
















6





Recommendation No 1





Discussion



F7

4









44 n 1 U I -




9








i gt10

4

2








d -n I in1J g RD






1



the RIG


12



Recommendation No 2


Discussion











444 14

2L~



the to

audit bring








15







16









17














I 8



19



Recommendation No 3


Recommendation No 4


Discussion



20










8 Utilities







ji
















~ ~i~ 2 4744~f i~ 424




7






shy

- - 23










24


4e



]4





V












IG -hypjo






2 u

























7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3










4
















6





Recommendation No 1





Discussion



F7

4









44 n 1 U I -




9








i gt10

4

2








d -n I in1J g RD






1



the RIG


12



Recommendation No 2


Discussion











444 14

2L~



the to

audit bring








15







16









17














I 8



19



Recommendation No 3


Recommendation No 4


Discussion



20










8 Utilities







ji
















~ ~i~ 2 4744~f i~ 424




7






shy

- - 23










24


4e



]4





V












IG -hypjo






2 u

























7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3


















6





Recommendation No 1





Discussion



F7

4









44 n 1 U I -




9








i gt10

4

2








d -n I in1J g RD






1



the RIG


12



Recommendation No 2


Discussion











444 14

2L~



the to

audit bring








15







16









17














I 8



19



Recommendation No 3


Recommendation No 4


Discussion



20










8 Utilities







ji
















~ ~i~ 2 4744~f i~ 424




7






shy

- - 23










24


4e



]4





V












IG -hypjo






2 u

























7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3




6





Recommendation No 1





Discussion



F7

4









44 n 1 U I -




9








i gt10

4

2








d -n I in1J g RD






1



the RIG


12



Recommendation No 2


Discussion











444 14

2L~



the to

audit bring








15







16









17














I 8



19



Recommendation No 3


Recommendation No 4


Discussion



20










8 Utilities







ji
















~ ~i~ 2 4744~f i~ 424




7






shy

- - 23










24


4e



]4





V












IG -hypjo






2 u

























7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3







Recommendation No 1





Discussion



F7

4









44 n 1 U I -




9








i gt10

4

2








d -n I in1J g RD






1



the RIG


12



Recommendation No 2


Discussion











444 14

2L~



the to

audit bring








15







16









17














I 8



19



Recommendation No 3


Recommendation No 4


Discussion



20










8 Utilities







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~ ~i~ 2 4744~f i~ 424




7






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24


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7






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Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3











44 n 1 U I -




9








i gt10

4

2








d -n I in1J g RD






1



the RIG


12



Recommendation No 2


Discussion











444 14

2L~



the to

audit bring








15







16









17














I 8



19



Recommendation No 3


Recommendation No 4


Discussion



20










8 Utilities







ji
















~ ~i~ 2 4744~f i~ 424




7






shy

- - 23










24


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IG -hypjo






2 u

























7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3






9








i gt10

4

2








d -n I in1J g RD






1



the RIG


12



Recommendation No 2


Discussion











444 14

2L~



the to

audit bring








15







16









17














I 8



19



Recommendation No 3


Recommendation No 4


Discussion



20










8 Utilities







ji
















~ ~i~ 2 4744~f i~ 424




7






shy

- - 23










24


4e



]4





V












IG -hypjo






2 u

























7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3










i gt10

4

2








d -n I in1J g RD






1



the RIG


12



Recommendation No 2


Discussion











444 14

2L~



the to

audit bring








15







16









17














I 8



19



Recommendation No 3


Recommendation No 4


Discussion



20










8 Utilities







ji
















~ ~i~ 2 4744~f i~ 424




7






shy

- - 23










24


4e



]4





V












IG -hypjo






2 u

























7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3










d -n I in1J g RD






1



the RIG


12



Recommendation No 2


Discussion











444 14

2L~



the to

audit bring








15







16









17














I 8



19



Recommendation No 3


Recommendation No 4


Discussion



20










8 Utilities







ji
















~ ~i~ 2 4744~f i~ 424




7






shy

- - 23










24


4e



]4





V












IG -hypjo






2 u

























7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3





the RIG


12



Recommendation No 2


Discussion











444 14

2L~



the to

audit bring








15







16









17














I 8



19



Recommendation No 3


Recommendation No 4


Discussion



20










8 Utilities







ji
















~ ~i~ 2 4744~f i~ 424




7






shy

- - 23










24


4e



]4





V












IG -hypjo






2 u

























7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3





Recommendation No 2


Discussion











444 14

2L~



the to

audit bring








15







16









17














I 8



19



Recommendation No 3


Recommendation No 4


Discussion



20










8 Utilities







ji
















~ ~i~ 2 4744~f i~ 424




7






shy

- - 23










24


4e



]4





V












IG -hypjo






2 u

























7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3









444 14

2L~



the to

audit bring








15







16









17














I 8



19



Recommendation No 3


Recommendation No 4


Discussion



20










8 Utilities







ji
















~ ~i~ 2 4744~f i~ 424




7






shy

- - 23










24


4e



]4





V












IG -hypjo






2 u

























7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3





the to

audit bring








15







16









17














I 8



19



Recommendation No 3


Recommendation No 4


Discussion



20










8 Utilities







ji
















~ ~i~ 2 4744~f i~ 424




7






shy

- - 23










24


4e



]4





V












IG -hypjo






2 u

























7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3









16









17














I 8



19



Recommendation No 3


Recommendation No 4


Discussion



20










8 Utilities







ji
















~ ~i~ 2 4744~f i~ 424




7






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- - 23










24


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2 u

























7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3











17














I 8



19



Recommendation No 3


Recommendation No 4


Discussion



20










8 Utilities







ji
















~ ~i~ 2 4744~f i~ 424




7






shy

- - 23










24


4e



]4





V












IG -hypjo






2 u

























7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3
















I 8



19



Recommendation No 3


Recommendation No 4


Discussion



20










8 Utilities







ji
















~ ~i~ 2 4744~f i~ 424




7






shy

- - 23










24


4e



]4





V












IG -hypjo






2 u

























7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3





19



Recommendation No 3


Recommendation No 4


Discussion



20










8 Utilities







ji
















~ ~i~ 2 4744~f i~ 424




7






shy

- - 23










24


4e



]4





V












IG -hypjo






2 u

























7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3





Recommendation No 3


Recommendation No 4


Discussion



20










8 Utilities







ji
















~ ~i~ 2 4744~f i~ 424




7






shy

- - 23










24


4e



]4





V












IG -hypjo






2 u

























7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3












8 Utilities







ji
















~ ~i~ 2 4744~f i~ 424




7






shy

- - 23










24


4e



]4





V












IG -hypjo






2 u

























7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3


















~ ~i~ 2 4744~f i~ 424




7






shy

- - 23










24


4e



]4





V












IG -hypjo






2 u

























7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3






7






shy

- - 23










24


4e



]4





V












IG -hypjo






2 u

























7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3












24


4e



]4





V












IG -hypjo






2 u

























7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3




4e



]4





V












IG -hypjo






2 u

























7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3



]4





V












IG -hypjo






2 u

























7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3




V












IG -hypjo






2 u

























7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3













IG -hypjo






2 u

























7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3



























7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3










7






~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3








~ 28




Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3






Management Comments


29

------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3



------







____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3



____







gt1 31



32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3





32


















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3




















discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3





discussed



gt








the program








i- L




Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

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PPCC[)IE 3






Di S I sSir





35

- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3



- - - - - - - - - - - - - - - - - - -










-i - - -- - - - - - - - - - shy



37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3





37


Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3




Compliance


Internal unrt I s


U


GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3




GRANT NO 493-0327





In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3






In thousands

Disbursements $)

In thousands


In thcusands



No $ 976 $ 20000


No 124 $ 21409

$ 21000 $ 41409

060381 Amend 1 dated 061)381 $ 2000


No $ 1500 $ 34515


No $ 500 $ 11505

$___2 00_0 $ 40020

081682 Aand 2 dated 08168 $ 5000

110282

032283


Paid Voucrher No

V-83-1425

$ 2000

$ 3000

$ 45960

69j 30

5o000 $ 114990

052783 Arrid 3 dated 0527183 $ 5000


No $ 5000 $ 1141050

$ 5000 $ 114050




112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3






112583 Amend 4 dated 112583 $ 5000

020184 Paid Voucher No V-04-1122 $ 406 $ 9321



$ 5000 $ 1161633

012585 Amend 5 dated 012585 $ 5000

021486 Paid Voucher No V-86-474 $ 5000 $_132500

$ 5000 $ 132500

070885 Arwrrnd 6 dated 070885 $ 3000

101685 Paid Voucher No V-86-194 $ 3000 $_79710

$ 3000 $ 79710

011386 Atrrvnd 7 daLed 011386 $ 5000

010987 Paid Voucher No V-07-1465 $ 2500 $ 65855

__$2500 $ 65855

TOTAL $32000 $ 29500 $ 711448






23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3








23FY 81




18FY 82





18FY 83


18 FY 84


1


8

21


FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3




FY 85


17 FY 86



17FY 87




20

SubTotal 152


Grand-total 170


9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3



9



Recommendation No 1








managemunt policy

Actions Taken









-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3




-2-





Actions laken























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3























Pecomnd~a Lir a3a




USA ej rie






-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3




-4shy





itself





-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3




-5-




vil gers











-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3




-6shy



Recommendation No 4


Actions Taken

















Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3














Actions lake














-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3




-8-

Actions Taken





-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3




-9-

Recommendation No 7




Actions Taken







Security Fencing



Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3





Page



















3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3








3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3



3 APPENDIX

Report Distribution

No of Copies












PPCC[)IE 3



Documents

AUDIT OF THE AFFECTED THAI PROGRAM GRANT NO. …pdf.usaid.gov/pdf_docs/PDAAY311.pdf · · 2011-02-28own . funds in 1978,(the s-ame year as the Vietnamese invasio6n of Kampuchea