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he Office of the Regional npco-eea oA Dak nspector eneal f o ihas~~~~~~~~isadied o UADenasPlceSAudj 7a0oni andProcedures for Reviewingl Unliquidated Theg~ondraf audit repor was se to yot-fr onw and Qur

commntsc~udeaye ~as ~hereportApendix contain-onerecommendation which is osded es1ve and -be~ coosed upon let ionconi of planned actions P4lease advise

in aSoW~ 0 furthaer action taken o cerecommIiendation I pprea e ~e cooperation and Co~tesYexended oi ou r - r th e audit~a dIing

B3ac cround

The Presi~dent s Coundil on Integrity4 and Efficec has- niate d a -r-v ew to deterrmine wher Idza eciespr1ese tly beter cont~rol and manage un1ud ed b1i9~

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Te ADGpar icipa ting in e-e prespnt gveren-w-derevie To~ccomplish this reviewin swa nojudei various overseas

necessa~ sion s- eause 0 fb h r role iassuring that ecorod1i re valid fo tJ gn Otrlew

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USADengab condcte t a 198 andbe198~ wit unlqdaedinba1ane-D19e7jQOOoff100 ly were aloAeeerecals~ e~trm-neSA 11 evan~ -hac~oreviwpr Oed6e~

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Compe 1in- D ee wfoCD Qper oneJ -within lE Fmns o

he ~ p ovemen was needed i reiwngpoe

Seo 1revi1ews of bE fudnds e eadequatelyerfor documented- nety-seven- pecn of

balancel-of he isca year 1986 za oa oon~g a e e~ s requ ir~e or

aActetadEgineeringcontrad fo a inb -i dng akar The uiq idated balane-of the fisc~a98 OperationaIl Expense Fund oliato was also

suppo rted by vaid 0biain

s ~ oet- obligations USAIDSenega ev2w rsl ndeobligating funds which were ident feld as in -excess of

current need For fiscal year 1987 for example more than$1 million- in excess project ffunds were _ideni fi1e ad

deobl-igated

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Thr~oe amp-recommend~ that the Missiobn -assure tlidocumentation of these re-views review four projects wi I shy

approaching PACDs and larg~e amounts of unearmark-ed-fUnds to-identi~f~y and deobligate any excess-fi anddobia more than $255OQ

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00 -i pparently~ excess fund inpoet

~Documentation o~f Review Resu~lts -Needs To BeK ImprovedAID Handbdok 1~9 requires documentary eyidence too upo

th o rle ert-ification on the vli pto-unliquida-ted obliations Documentar spbt for dit $o-vemillondnnliuiate prjec-obligation balances-eitl1ias not adequate or - did not eit i h -~ noamp~o 31 rviwsdocuiat the pl1annd uses of unx~ne fns _Asni quidated obligtions weeeriid

writtenievidence that as

a~ detailed r11eview7fvalidity-b tfhe 6bligationshad beenmd

Discuss-ion I-D Handbook 19-A -Prvidel

review of uhliquidate~d obligations Even though chaccont-ingi staio6n shoulJd h a e -its urnjiquidated obli4gationba~lances under cont~inuous~ review t here i-s

spcial intensive review conducted at eachand- a final review at~the~end of e f is c4each1

w iuicae obigations his latter revass8ure -hat recorded obligations~ are valid-

h niudae Expense ud

he rmdi eit-e proposedt USAJDshy

isinPea~ aways identify

ae result sn vald withouta

the con t inu

g-dac -on U

to -be both a mid -i-scal y~e

year of l ew s needed to or the Aginc

onrp er- ccti icatic0 un er the rov3on of 3

F01oL oig b satement af f o vxed-eis the U-i 1 yeaL repor

ereby Iceri a he amount s w ntisrer are spoed)yt doc nmen a eze~ r db

Ef~--o u -Law-8376 6r_ d uguIs 6

AIDguidance on the documentation ob rep da he econ ~ is _ed where11 reviw lin hnthose cse

the review discloses~ that all or oa portion Of the unliquidae~d balance is dnvalid -and should bedeo)ligated

~~ ~o~~rrial voucher or o6ther~ ~acoun ing dounti reae approvedk and Jprocessed pr-or to cl~osing the accounts andpreparing t1he fi( -a ye-In reports~ Finally Handbook 9 sttsta ltwhen prjc m~mnfaini notA progressing

the~greemen and adjusting the obliga ion downwr ~~1 requiredQ wiia

um nta y eDo uport for~t ontinuing valdi y~bof nerii f peccnto USID n al nliquidated oIblgations fi

pirojects either was not acpquate o di~d not exis On prjc ih 96 peren o its -fud unearnmarkeda nd

unommiitted documentd i~ts Sectiobn 1 11 review Hwvr te douetin dId~ not address certain concerns a

-rquredby Handbook 19 Do unentationforaseco1ndprojet

As o6f~Augst 31j 1988 1Y4 bSAIDSenbga1 projects ha unliqucled obl~ga-ins in eycess of $111-million h8 unlqudated oblgtions we~re Jivided _betwen -unearmarkd funds totaling nearliy 2 nmillion-and earmarked bt undisburs ~ ou~df almodst $11l4 million- (Ee E hfit 1

~1AnAanly~s 0 ~ s Avararked but undisbursed rvae that one pr~oject accounted for-nearly half of es 6 fundS~

While~one USAID reort d scribed as earm~iarked $55 million Avfor that projet nearly$53 million of this was determned ~to be nearmarked Tf-he August 1988 Pipeline AeporA o Bilateral ~and Regional Projects~ Stated that funds fo Projet No ~625-62 SengalA River basin Pl-anninig aii

Earmrnk 7Report e7bv the same perio a more de a I L

Y

OEMA

e ptO0n oact midnow e ea- tua See ExhIitC2

Docusen suppor-

tr Alth W h_ a doumn Scon1ilrie h

me timllted

percentof the ~conisTdering documentation imlmntto

ifund- alic diated that 3onsi erdunearmarkedI and uncornm

prvd y the Section 1rv

was found in the- file -nd~icating that een perf ormed it was undated ancFpreparer wazs-n i dentified A at ahd o

Voucher was datediy 1 988 -The PACD ifothi roea r pr~etisJne~O~8~and 96 percent o the -funds -aresti4llunearmarked and ~unco I611 mit elot~Thus 75 percent of hefr mplementationiha passedi and on Lo

fun~ds hvbeen disbursed- The Misso yaa thwo year prjc e ssin~Eisngs did -not renion_ hether since -project

was no~t progressing on scei e

adajustampingth ob1 idation downward as reauree ~Handbook 1-~ No documentain0 a on dis uie _f

use o heproject nor werenedsof anhy pir ectxlo1311 reiw douete nthe projectssil

Docmen4o o ection 1311 rvwfor a scnprjctwtoe $ mlio nunearmarked~ funds did not existPrje6ctI No lt 6 2 5 02 4 2 Rurl Hathi1Srices with a PACD 0 f

April9 -otolrs~ Office- and m thus Jno Scin 1311 reviews were ocuieted The~ mission- repared Section 131 dcumentation did noL identify planned usesiof unexpendedfunds The Mission did not believe~ ti wsncsay~ project agreements As entsand other documnents providd this informationAsa resulIt the Gontroler certifid that both of0 hs~proects obigaton~ were-valid based on the _existenceprojec~t agreements and theverd assuances ofte poe

of

officers that -all the funds wee and o dbbigatdeedeblga-ine an wr~e possible

Setion 1J3l11 reviews were mor~fequ doueedf h prjc 2of-~e~he~thu 14 proects sampled

~J~tnrkd funds For hes9projects~ at the time of the a Tditi ~ adehreviews documiented for he fscl ear en three diocumebted review perored in the si odh and e had no~ documented reviJew becaus~e de bligation a-c ioi

04 o a

YV

W1

repot d already ndr L Hoev r on e gh poes ha docu en ted-Itei m id-fis l year zeviw h1itwo otherpr Dec d- pro e Au 198s ocn rte 1~ st

an- Se e6mber d98 8 Se 6 Exhb -o het -M13SionLy- ~ 6d s xo f hese 11 docuented- vie had- ~ntifYe

e andLJ6s as atd aT u aLn 6proposed -a-vw~~~o e h~t ii~ coLlion xideoatdoeo _b e z io

oftprthe t~~pd~pcmne nfer1~ ~

onr provUADS sl~ epcid~ s ox pra prpoeh(SeroEpossibi a)~tso uerak

Inonc usi nh e ob e v d tamae ee e moieN 31reviws fproaec fud douentiden fewa foune wi th a

Wn h prv tl er e bc v eztea1te mpoeet

in tisocumnta ithbut ossibl~ev ePsy ew~ ole w f p ro edtsfov

witaprachg PACDISk an~d~o ar and deobligate ermcedu

litl if an deocumenteary i e x ces was foin wirh- te

Recbmatdadio -e in oe

We~~ ~ thsieto~ ~ recomen~ SIDSngl~ da that

Womte~ an pef r Set udg31 ets ies for projeanwithut urrnt reviewco

acevii Iew6 fours po vtn withea pp a h

prie~xe tuaCD and debe1 ieaithaexeampfand ienis

the beginning of ~thisn rthe realntroller hadin bee

C f - t- to a l

Et~e e 88 n ia ee our s at emea

e~vdenc S 4 c ay heiv~ssionsaid th ctIfiao o5 ~2 8 iuI ion o-bi i ga on for he eegl vrBi P1n n eeopment- pro eoc was ased on a projec a reement aiendmen - p -oposed~PADetn-- ~n

coftract negoti ifS hwudu~iesoe4mx1o We wt

the o Ia We are conce6r-ned however 1th t he Sec tibiT se Wndsae no disagree6ing validatyo

J4111 memorandum whiob only discu sed eeamkig $54 We elieve the mrernorandumi shoud aebe oeep

n~e a~toya~ O xension was- being prepared w _nclued hat projeqt Jmpleenta tion was-not ~gesn3chedule Accordihnly tlen in lght of andboo guidance that -for projects not pro~gressing on- schedu le mang 6ment~ should gv consi~deration to rngt aig the agreement and adjusting-the obligation downwardewowhav- expected~ qofre douetaino this dec-i o ~ ela some el gahg~planne us te rernainin528 million dus

Thr aie obviou~sly conisiderable fi ffe Anes of0i readn what cobnsitutes adequate Sec ion 1 documentation AWe recognirze~ that the~ gudidance prov-ided iil the Handbookcidoes not indicate exactly- what A T Dsect coniside the documentary Jevidence necessary- -for the~ A ICbtole certificti~on The ceritfication amps iti now exsts -meyattests to th attata11 l -itd

obigtion are supported4 by ev~idence required in th0 sa~t1f ltone consul~ts 31 USC 1501 h

documentary -evidence reuie for Government bbligato-_Z per~ains nly 1 o t~he _nitia~I recording of the obiig~ati01

J

4s191~6~~ nidng -agreement loanigr anL etc)Forspecific documentation r~equired to-reflect Itha

a Section 1311 review was done however the GAO 1has rlc that- it is- up to h individual agencJies to_ definei t he fgormat forreporting Therefore in iewof-this ambig i we -sugges t isu be considered for incusionn

We aqree with USAIDSenega that nearly all the wor qured to) close this rcimmendati has al-ready- be

comnpleted The recommendatiopn 13 consi eredresolved -an caw loe 4 hen the Mission om letsi Sec ion 131

review of the Rural H1ealtth Services ~pro ject-and theprocesforw eobligatg all proposed funids has been comleed

-41

y-I

REWIEWIE NG TJUItATED OBL I GAT IONS

4r

-EXHIB1ITS~PART III AND APPENDICES

r4q

7-e

--0936101 Sahl manpowe= Development I

-98GR 8gt~

0D a~mneevelop

a--02 2 Ag-plusmnculture sch

850250 Mille Taforma-

0F ura manage-tand Tr-ni-n

3 - ativ 4 2 -c3entifai Research

DS-2 L_- e

Zergency Ac ity

- P -48 itle Eeency Trans-

prtation

ub- a

mLEPROECTS EWED

status of Obligtions Earmarks and Disbuirsements

ACD Obligations Ea rks~ Earmarke Fns

Disbursed Un~~ns

(2)-c

naza Fnds

~

-984 14815534 $ 781455 1i78145 408

986~4

128 5

1285

~886

i2

21426582

-350 000

950000

~

64412

2141489

5-3j4

939468

~

62~3

0~~

939468-53

084

-

20r

Ii7

1287 366223L 132

23

3r097747

9 3 94

133 855

1 4 4 94 4 2

0

1287

987

650 0

960O0

6~45 8-78-

91000485

32642469 36 2 4

180114

~~~~33686r856 $33 3124 $33f008 $ ~78 005r86$5 2 73 8

$1g73-$ 53 733

USAIDSENEGAL

~Status of Obligations- EamkSrf an ibrme

Eaak -ibrementd s ns nannz

Ttle PACD -- Obli tion3 Earmnarks Disbursed Ufid3ibuedn

De PACD 1o-30188ampz

O6--zahe Mapwr93088~ 17OOO 7 De- opment1

roacb3n PCDs

5-01 Gam~bia RiverGAO 9 sinDevelopment 56

See Rv6 19 5500000 5r5 0 0 0 0 0 14615 5353 843Bas-in Panning anPi-cy

Develpmnt

64er a s ProdUc 123088 7 0 0 6 846569 45j 340 285 49

024j R- alti 4 189 -0125 000 8760616 -4396848 4 67 48Seresces

S- $39190 000- $36-5276858 -25790198 $10 806660q $259 34 2 o-$74-586856 $71r805 885s $6043828 $11 677605 $2 J806r

otal Unlcuidated7$14 85 77 - - Balanjce of bigations(4 5

f i 74 -(4

SENEGAL RIER BASINPLANNING and CEVELOP~~i R~E

ssue ~aarmrarkm ~Ds Ipt o-a--o

arrLa be

=exakCNtr Descriptnionn

48 Unearmarkc Control CotdngencUneanearmaked0

OTL$5500000 00

$284 00

er

ccounConta S st (MASaA3~tne e501

Contrae dt e ha ud

s ed~n tog~n anaers t~~~~~~~~~~o

dea

ri(Fus roec ts heicsareln o t fud v~ibe

e cemntia sshoul besal he efor s ~ wa a e uit earmo a e these

cidd000amplusmncSwhn 0r omitet 0

~0

3a 9-r71a

SAPLPROJETS R7777I USA I D SBEG

Doc umn a an Sec on 1311 Rew

Dateofo ev ew Dateof P ~ st de nt fied xd ~o4te eviLew Excess Ins Review

65-0012 Gambia River Basin 1~ N Development

625-0621 Seegal Riv r~Bas3 NAn Planning and Polic4 y Development

~625O9 0 SahelManpower ~ 71288 y Developmnt

625-096085r Sahl JManpower 4 91~38 De59amp1velopment I I NI

625-80185 umuan Rights 918

685-020 Casa nnce Deelopment~ 98 881 Yl

685-0223 Agriculture Research 91688 y and Planning

685-0235 Cereals Production IT 91988

G685-0242 PluraflHealth No file

685-0250 Millet Transformaton ebi Ac d ard

6815-0256 ENEA RrlMaagemntz 91688e 3h2488

9654sInnovative Sciendii 28 y 228

Resaearch 8DISA-2 rashoperEmerg ncy 9

Activt 1MG-Rl PL-480 TitleX~ 913 8O8 8-38j7

Emerec AJTransportation 4

-No6prior revew docuented A -Not Available

N 10 Ye

SAPEPROJECTS- EI-I

status of Obliqatios as of 83188 and z

Prpoe De Bl aiane asof 929No88~ti

Eroect - P~e~ ~ Uieartinare C~biarsment Tota os92e

033~~~~B la c0ofe 4004 O8 8 Title -iggtht~o

3h ~ c nij eea~ h4 i at 2 o bus5e t Tota 0vtv4~

Gihass op E er e cy Ac i it

-48e0c8 80~l 34 0

Hum3a3 Rights$55V73$~2

du0ooud~ 0ex

0-- 0

SAMPLE PROJECTS RE VIEWED USAIDSENEGAL

-Statu~s as of-83~ hof Oblicrtions PiFroT 6sed Deo)b1iqatioii aso 9~2988shy

o~eBalance - nearmar3ked

of

Earmark3 amp Comitmets3-o withiNofljis-

USAI

ao o0 N 1i erT t eObli t ion biirsements ota 7as 92o8

_ -Pzpctwith PAD of 93088

25-060B ael apower e_ pet- $ 34097 ~ i5 45639 0

ect h rah PACDs -

0-01 Gambia RyierBasi Development 357)327 279325 0562 6 -23Cereals- Production- i 8532431 1i95 500 G89185 3-4

--685-0242 ua -Health ServiEces i- 4 4 - 6 53~029457

S ub- ~ t $2 593 84 $1r140r 3 5 0$8 3 4 033

$27097 $1253960 $4043 $1 96404

S i Case oect with Ap roac g PACDshy

-06-1Seega y Bs lan 5 28A97 $ 0 -$5~284972 $0 d onlicy evelopment

zrD

Definplusmntions odff ~

~Obligation An oou ntin g tr sac ion evidenced by adocument or agreemen- -in -~t n ltnd by a uhr ed -epresentative f the ampS1 G6vernmen t which formscontLractual obl iga ion to mk pa ent hen crai

codtons are satisf ed

Earmark A-n executed Project Implementation Ordr PrjecImp~eent ation Letter or other dopmn authorizing the procuriemen~t of specific goods or services

Comimitment A contractual -relationship jwith a third parsjuch as an e-cecutedlt~ contract purc~hase order or other

comitent documnent~tatodesgod or servi~ces

Disbursement ~Amount oflmoniey atal ad rcagdt a n bliatin rpresents goodso~comitentaccuntwhih

orsrvics eiveredo performed

Unliguidated Obiain The toa muto fnsotie_ by combining (a) jearmarked funds which~ arenotC disbursed

Trmsas defined -are applicable to projects~

~ 22

AL

-DI R Mi

o~~~ ~~ nudoUInetp eg icLs

url nL A n n q d ~ ncso O ai

ss[ilCme o nn r ug d1c~n sll( V Po lieepq 11 e j3~~~~~~~~ o V 1 icmnn atins sAtqeJ~ bn

1r~ngpuySh~ CvSca ed hciin pepraione bown

ngesbi l ry~ecommendatofionsaaton~~on~conoto A~ver~ton too pcen Oc Iiro i

J- tn keito c onvrtatie Uhacod sheoso w cthaLLeu I jDDberopdy

tnU it -s ds wet26l~ for rew ed ev ew pnlojeclate sgewi hae ofoie hd L mndo Ien ~nsdnuring the Icc L yodaer dsa

af~ t~woer rd Althoughntatm te Ilem nYour report L i Controllero asecn o di needare in thnac

recordbse~ salde ne ad earmark do etsa Tios treffendom

~~68~~ -0 to e~ rc~ n~nroiepropeaioDecmbr cooet befor Lhi a2ork st lswrdiey pLdu ed a b c hchntn esCstem en as ahautomatc

dMtesion Acti Contdroy po Afcto 1 -ofnpaand n qt4 eng l System C S)

pIoec c ire t so convert e r~ eod yeo that theywokc defropr y iit eoMCh oom Uncoethiw1e shwn~onasl ler aubat nt4-I~ pet

commI deiuilepon ah tMrId The f nadby ie L ~ been yi o ask j1)s eam s

documnt werkeUSAIDDakar f s poe nAtIDo twce yeadoutande sored eru

pIrevioewg ofs hundcA)esn~ peroaLean Ipe e ob gaions ande

recorsads 0er esanishd Inder Tamnr ey ongo n a a v anlid e ue must bei amuto wr a doene for each pr~ t axrc an Hetebervices

(68-042 whichthe0 Cotole de ntahpesto copate Doen

or cmard-1 83

a ~ ~7 Oprinx~ ~ e shyxenF

Sp si- L~oqwxh a d

dI S L IL Ud Io~dn L Sel(11 [)afnra a tou deflIyt Ou z Yn

Li 61(a L hI nt es r-ctie 7 Ojarf~i n S n b~~ I1 fAlIWe 1 arIn xFpIsbr cu mnts an SLgg -LiIo pnv

~~y 1~il61d~ri1ttmn~ninnotulAeo1a uc~agre

e CmmenL lu LP~i g Th pL~ tf u Ldr)eemncnisr( Prnjelt k

tceila d as v~i w eaupoper SPerto eideen i

CQs~ilncy byl oei ndta ICCdono lirughut huh ijidarknt L o la hr thejett7 miS~lion idre tier ne re orLL I bI nhLIc ui( ee 198t n~287 o1whi2Is onrfcto 01)(1eL~ Deol meI (SU11) millon ( IOO oProec TWO~ct t-h ii e rw re(I fud eI et a FY blg d88t nt offny To~I 1Of all proj 8ccfud vidwomee in theProecLOfJ eemellL

e-n( g Y 88ai eAmi sedt e~p Famp n[Cds Cson trol sceEflnion out a1~nd wancs bae nCi alidroct n e~

Ag~remen gtr ~ tics oeroCe iL V ~ onahol e ih e e rnris ceu (Ic )1n L1 r UoIL(Ih Ipree odtnsi) anugestn 1) ec LspoPC rjeqL ne asii ev e earaking documnt

by AmmiroaitoL occurss the 11fent ho t c yci t]cL i uno 1 18 ar t contaco whic

unel rITkC(1 A-o Ithe Und toall as c um ne by te

r LIy1 nc-IJ p ncdr audsussan 111yee fur~~~

Uiecage nLi

bin eo ed-j oi Ltra-cL PPg6 lat Io e Ud eray

reprs is pra imminecet~c -eake i tIineof tunL

x

Ct 4

rPge d o b r 3 o LI~

Vn c iiiunSR PP blnershy

u I - ndeari -bI arna luln- naVra

U~~s v 11~edwSit

coie t-I nab - uS7-ganse~ yLCI1d con-rL hadb Ipici rnpostb1A nher sJ o meIi L r iIe itoreA n o es orcst nshy

dp Oltphed o 1 M rrf-v o so togtnahIJ Lba~Qet1ad L ts ccouns oLd-ahx1110 Ioe ou ot Ms

Wil~ure~e rots ee eadnotY eagrehig f

b n r CSU cI

wa jetbd d1~d rso~ un 1 hod pp hdiprFuins perasialbe he deemiearenLt UJ-eLeelle ts huL bece au lil de

hen~iF o Inpt ofidtawifsosA~CS bampfdre whicha E tisbusmnL Ic ynew~s or

th OprLoamEnphLE and c ul e~bra-nat 2n pAgeSuank_ s wh ebUdgeL ilm - weeestbi

~ ~presenU~~ n en 6dg1 ihpd rojct a ilh aiakfnnilrprs I a notL~Linterid tat-ted -~f ind

Colernarkdid ed h onrls weecd ar1 Iabcon d-iocneara eu I o hRIJ1Pfeisneemed unsi to tijdclelusin c- ne bs us on_ L~b nr ic W~~ ~~~~~Lr sect ap es lt ie o nTe rjey

itl Irl o su TbA v r~dela te nrthte nCope I ges andit pagme an (

Agremnt a oeMaTI deine uss ofc~ o98 in plne or

ftIMIe U n~~8 ismnioetil iiCrd nt ic naP roject a S ecn parag~litBrph e ub-fl L h sstab on 7 s h6 m nin

Is mised Evroe ofbri hethit

-o a eon wer metond

-A d 2A~a

7 1

D I eo

r 4 f

-11rhu las f unde ilthe Adivice h rge

fIdUr b IgJL Lll I y LIlc (o$il L noLoI ii Ls m m o e te b r

Soien~IJ re Iec o an earmark o an Outstanding advance A 131-1 of Collbctioni to coiect tile

MIvoc t otitSt a1dn19g Vloe Is an abu~ndance of docuineita~t

J ~eUve~ Lllre[Oe tLhtL the Last paragraph of page~9 Ith ~ conu~ iieon of tho am parirph oin page 10 an the first full p angr~iph on 1pa Otireinacura te

of32 i UdrSiltMnpwrDvlpet a missionr prop se (I

~~~p~~~~nt~~~~~Iu~ ss~~~ oe~ t potent e iae xcessth ~ t45~ Q$-9 di

~~~ i oLgjrs TheCo nrolle k ~ ~ o Ldeili but the au4 btis

sp4n CUM rmal -1t ove k1Lena Ctime

s ~Iaeing L h L eod frti rJC~ OU n

(1(bli n e i o) ebrL8 1andol prj2 pnwsreote cbmil Ie nnothorG

as of~ 93088 h 2934 onf bi

-~ 1 e udeci h~ndoqv~J

~ ~Rive~~ lnyn(65012 i u oa amrsa omtet

PeportIDstribution

DrectorUSAIDSeneg~l

AAM-F

FRPD

7--~gt L G

2~PPCCDIE

1 2

C Cj

C CC WCAWA CC~

CAhe Gambia

~U fADGurkin a ~USAIDCierioa ~

C Is~

C

USAID Chad USAIDMonoc

USAIDNi Gabia

-USAIZDTgha

C C

iuSAItDTunieia AC

CAID)7SA DVa rexi

RIG11akC

RJGYAII i1r44 T

RIAACC CC CC

RIGANirb

USGAsD ngtpor -R ATeg ciap

n

CVC

h gt n-

ITC G

7 NIIED 14 A AGE NCY F0R 1 TER iA TONALEVELOPMET- shy

D7 AIDTPEI

EM SEra e Directorz0AAMQ CPle~A

USAID Senegal

FOM G aPaU I- E ArMstro Gr

SBE of USIEbdi enegas Po 1icies- 1I1-I an 2Pred res fo- shy

cebelsgfo r eyiewing Un1iquida e c

he Office of the Regional npco-eea oA Dak nspector eneal f o ihas~~~~~~~~isadied o UADenasPlceSAudj 7a0oni andProcedures for Reviewingl Unliquidated Theg~ondraf audit repor was se to yot-fr onw and Qur

commntsc~udeaye ~as ~hereportApendix contain-onerecommendation which is osded es1ve and -be~ coosed upon let ionconi of planned actions P4lease advise

in aSoW~ 0 furthaer action taken o cerecommIiendation I pprea e ~e cooperation and Co~tesYexended oi ou r - r th e audit~a dIing

B3ac cround

The Presi~dent s Coundil on Integrity4 and Efficec has- niate d a -r-v ew to deterrmine wher Idza eciespr1ese tly beter cont~rol and manage un1ud ed b1i9~

~ Aenxx 1 oaCie -in itlio of erms )- Inlt 198L mn thi-age ncgenieur h d sh own fiv6Lne agsarv~eys Ltha t had o(18000 inactive e cts uniq-uida ted obiligat~i nSpr6 Iw-approxi t0n 9bild

Te ADGpar icipa ting in e-e prespnt gveren-w-derevie To~ccomplish this reviewin swa nojudei various overseas

necessa~ sion s- eause 0 fb h r role iassuring that ecorod1i re valid fo tJ gn Otrlew

e aean -Agen cy-wde~c6 iica ion u nde6ri

W A









audit 14 r













deobl-igated




shy










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OEMA


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-41

y-I


4r


r4q

7-e


-98GR 8gt~

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DS-2 L_- e

Zergency Ac ity


prtation

ub- a

mLEPROECTS EWED



Disbursed Un~~ns

(2)-c

naza Fnds

~

-984 14815534 $ 781455 1i78145 408

986~4

128 5

1285

~886

i2

21426582

-350 000

950000

~

64412

2141489

5-3j4

939468

~

62~3

0~~

939468-53

084

-

20r

Ii7

1287 366223L 132

23

3r097747

9 3 94

133 855

1 4 4 94 4 2

0

1287

987

650 0

960O0

6~45 8-78-

91000485

32642469 36 2 4

180114

~~~~33686r856 $33 3124 $33f008 $ ~78 005r86$5 2 73 8

$1g73-$ 53 733

USAIDSENEGAL






roacb3n PCDs



Develpmnt

64er a s ProdUc 123088 7 0 0 6 846569 45j 340 285 49

024j R- alti 4 189 -0125 000 8760616 -4396848 4 67 48Seresces

S- $39190 000- $36-5276858 -25790198 $10 806660q $259 34 2 o-$74-586856 $71r805 885s $6043828 $11 677605 $2 J806r


f i 74 -(4



arrLa be



OTL$5500000 00

$284 00

er


Contrae dt e ha ud


dea




~0

3a 9-r71a




















N 10 Ye

SAPEPROJECTS- EI-I







-48e0c8 80~l 34 0


du0ooud~ 0ex

0-- 0




of


USAI




ect h rah PACDs -



S ub- ~ t $2 593 84 $1r140r 3 5 0$8 3 4 033

$27097 $1253960 $4043 $1 96404



zrD











~ 22

AL

-DI R Mi


















or cmard-1 83


Sp si- L~oqwxh a d












Uiecage nLi



x

Ct 4




U~~s v 11~edwSit




b n r CSU cI










-o a eon wer metond

-A d 2A~a

7 1

D I eo

r 4 f












as of~ 93088 h 2934 onf bi



PeportIDstribution

DrectorUSAIDSeneg~l

AAM-F

FRPD

7--~gt L G

2~PPCCDIE

1 2

C Cj

C CC WCAWA CC~

CAhe Gambia


C Is~

C


USAIDNi Gabia

-USAIZDTgha

C C

iuSAItDTunieia AC

CAID)7SA DVa rexi

RIG11akC

RJGYAII i1r44 T

RIAACC CC CC

RIGANirb


n

CVC

h gt n-

ITC G









audit 14 r













deobl-igated




shy










h niudae Expense ud




the con t inu

g-dac -on U



















Y

OEMA


Docusen suppor-


me timllted












of




04 o a

YV

W1

















C f - t- to a l










J






-41

y-I


4r


r4q

7-e


-98GR 8gt~

0D a~mneevelop





DS-2 L_- e

Zergency Ac ity


prtation

ub- a

mLEPROECTS EWED



Disbursed Un~~ns

(2)-c

naza Fnds

~

-984 14815534 $ 781455 1i78145 408

986~4

128 5

1285

~886

i2

21426582

-350 000

950000

~

64412

2141489

5-3j4

939468

~

62~3

0~~

939468-53

084

-

20r

Ii7

1287 366223L 132

23

3r097747

9 3 94

133 855

1 4 4 94 4 2

0

1287

987

650 0

960O0

6~45 8-78-

91000485

32642469 36 2 4

180114

~~~~33686r856 $33 3124 $33f008 $ ~78 005r86$5 2 73 8

$1g73-$ 53 733

USAIDSENEGAL






roacb3n PCDs



Develpmnt

64er a s ProdUc 123088 7 0 0 6 846569 45j 340 285 49

024j R- alti 4 189 -0125 000 8760616 -4396848 4 67 48Seresces

S- $39190 000- $36-5276858 -25790198 $10 806660q $259 34 2 o-$74-586856 $71r805 885s $6043828 $11 677605 $2 J806r


f i 74 -(4



arrLa be



OTL$5500000 00

$284 00

er


Contrae dt e ha ud


dea




~0

3a 9-r71a




















N 10 Ye

SAPEPROJECTS- EI-I







-48e0c8 80~l 34 0


du0ooud~ 0ex

0-- 0




of


USAI




ect h rah PACDs -



S ub- ~ t $2 593 84 $1r140r 3 5 0$8 3 4 033

$27097 $1253960 $4043 $1 96404



zrD











~ 22

AL

-DI R Mi


















or cmard-1 83


Sp si- L~oqwxh a d












Uiecage nLi



x

Ct 4




U~~s v 11~edwSit




b n r CSU cI










-o a eon wer metond

-A d 2A~a

7 1

D I eo

r 4 f












as of~ 93088 h 2934 onf bi



PeportIDstribution

DrectorUSAIDSeneg~l

AAM-F

FRPD

7--~gt L G

2~PPCCDIE

1 2

C Cj

C CC WCAWA CC~

CAhe Gambia


C Is~

C


USAIDNi Gabia

-USAIZDTgha

C C

iuSAItDTunieia AC

CAID)7SA DVa rexi

RIG11akC

RJGYAII i1r44 T

RIAACC CC CC

RIGANirb


n

CVC

h gt n-

ITC G








deobl-igated




shy










h niudae Expense ud




the con t inu

g-dac -on U



















Y

OEMA


Docusen suppor-


me timllted












of




04 o a

YV

W1

















C f - t- to a l










J






-41

y-I


4r


r4q

7-e


-98GR 8gt~

0D a~mneevelop





DS-2 L_- e

Zergency Ac ity


prtation

ub- a

mLEPROECTS EWED



Disbursed Un~~ns

(2)-c

naza Fnds

~

-984 14815534 $ 781455 1i78145 408

986~4

128 5

1285

~886

i2

21426582

-350 000

950000

~

64412

2141489

5-3j4

939468

~

62~3

0~~

939468-53

084

-

20r

Ii7

1287 366223L 132

23

3r097747

9 3 94

133 855

1 4 4 94 4 2

0

1287

987

650 0

960O0

6~45 8-78-

91000485

32642469 36 2 4

180114

~~~~33686r856 $33 3124 $33f008 $ ~78 005r86$5 2 73 8

$1g73-$ 53 733

USAIDSENEGAL






roacb3n PCDs



Develpmnt

64er a s ProdUc 123088 7 0 0 6 846569 45j 340 285 49

024j R- alti 4 189 -0125 000 8760616 -4396848 4 67 48Seresces

S- $39190 000- $36-5276858 -25790198 $10 806660q $259 34 2 o-$74-586856 $71r805 885s $6043828 $11 677605 $2 J806r


f i 74 -(4



arrLa be



OTL$5500000 00

$284 00

er


Contrae dt e ha ud


dea




~0

3a 9-r71a




















N 10 Ye

SAPEPROJECTS- EI-I







-48e0c8 80~l 34 0


du0ooud~ 0ex

0-- 0




of


USAI




ect h rah PACDs -



S ub- ~ t $2 593 84 $1r140r 3 5 0$8 3 4 033

$27097 $1253960 $4043 $1 96404



zrD











~ 22

AL

-DI R Mi


















or cmard-1 83


Sp si- L~oqwxh a d












Uiecage nLi



x

Ct 4




U~~s v 11~edwSit




b n r CSU cI










-o a eon wer metond

-A d 2A~a

7 1

D I eo

r 4 f












as of~ 93088 h 2934 onf bi



PeportIDstribution

DrectorUSAIDSeneg~l

AAM-F

FRPD

7--~gt L G

2~PPCCDIE

1 2

C Cj

C CC WCAWA CC~

CAhe Gambia


C Is~

C


USAIDNi Gabia

-USAIZDTgha

C C

iuSAItDTunieia AC

CAID)7SA DVa rexi

RIG11akC

RJGYAII i1r44 T

RIAACC CC CC

RIGANirb


n

CVC

h gt n-

ITC G

















Y

OEMA


Docusen suppor-


me timllted












of




04 o a

YV

W1

















C f - t- to a l










J






-41

y-I


4r


r4q

7-e


-98GR 8gt~

0D a~mneevelop





DS-2 L_- e

Zergency Ac ity


prtation

ub- a

mLEPROECTS EWED



Disbursed Un~~ns

(2)-c

naza Fnds

~

-984 14815534 $ 781455 1i78145 408

986~4

128 5

1285

~886

i2

21426582

-350 000

950000

~

64412

2141489

5-3j4

939468

~

62~3

0~~

939468-53

084

-

20r

Ii7

1287 366223L 132

23

3r097747

9 3 94

133 855

1 4 4 94 4 2

0

1287

987

650 0

960O0

6~45 8-78-

91000485

32642469 36 2 4

180114

~~~~33686r856 $33 3124 $33f008 $ ~78 005r86$5 2 73 8

$1g73-$ 53 733

USAIDSENEGAL






roacb3n PCDs



Develpmnt

64er a s ProdUc 123088 7 0 0 6 846569 45j 340 285 49

024j R- alti 4 189 -0125 000 8760616 -4396848 4 67 48Seresces

S- $39190 000- $36-5276858 -25790198 $10 806660q $259 34 2 o-$74-586856 $71r805 885s $6043828 $11 677605 $2 J806r


f i 74 -(4



arrLa be



OTL$5500000 00

$284 00

er


Contrae dt e ha ud


dea




~0

3a 9-r71a




















N 10 Ye

SAPEPROJECTS- EI-I







-48e0c8 80~l 34 0


du0ooud~ 0ex

0-- 0




of


USAI




ect h rah PACDs -



S ub- ~ t $2 593 84 $1r140r 3 5 0$8 3 4 033

$27097 $1253960 $4043 $1 96404



zrD











~ 22

AL

-DI R Mi


















or cmard-1 83


Sp si- L~oqwxh a d












Uiecage nLi



x

Ct 4




U~~s v 11~edwSit




b n r CSU cI










-o a eon wer metond

-A d 2A~a

7 1

D I eo

r 4 f












as of~ 93088 h 2934 onf bi



PeportIDstribution

DrectorUSAIDSeneg~l

AAM-F

FRPD

7--~gt L G

2~PPCCDIE

1 2

C Cj

C CC WCAWA CC~

CAhe Gambia


C Is~

C


USAIDNi Gabia

-USAIZDTgha

C C

iuSAItDTunieia AC

CAID)7SA DVa rexi

RIG11akC

RJGYAII i1r44 T

RIAACC CC CC

RIGANirb


n

CVC

h gt n-

ITC G


Docusen suppor-


me timllted












of




04 o a

YV

W1

















C f - t- to a l










J






-41

y-I


4r


r4q

7-e


-98GR 8gt~

0D a~mneevelop





DS-2 L_- e

Zergency Ac ity


prtation

ub- a

mLEPROECTS EWED



Disbursed Un~~ns

(2)-c

naza Fnds

~

-984 14815534 $ 781455 1i78145 408

986~4

128 5

1285

~886

i2

21426582

-350 000

950000

~

64412

2141489

5-3j4

939468

~

62~3

0~~

939468-53

084

-

20r

Ii7

1287 366223L 132

23

3r097747

9 3 94

133 855

1 4 4 94 4 2

0

1287

987

650 0

960O0

6~45 8-78-

91000485

32642469 36 2 4

180114

~~~~33686r856 $33 3124 $33f008 $ ~78 005r86$5 2 73 8

$1g73-$ 53 733

USAIDSENEGAL






roacb3n PCDs



Develpmnt

64er a s ProdUc 123088 7 0 0 6 846569 45j 340 285 49

024j R- alti 4 189 -0125 000 8760616 -4396848 4 67 48Seresces

S- $39190 000- $36-5276858 -25790198 $10 806660q $259 34 2 o-$74-586856 $71r805 885s $6043828 $11 677605 $2 J806r


f i 74 -(4



arrLa be



OTL$5500000 00

$284 00

er


Contrae dt e ha ud


dea




~0

3a 9-r71a




















N 10 Ye

SAPEPROJECTS- EI-I







-48e0c8 80~l 34 0


du0ooud~ 0ex

0-- 0




of


USAI




ect h rah PACDs -



S ub- ~ t $2 593 84 $1r140r 3 5 0$8 3 4 033

$27097 $1253960 $4043 $1 96404



zrD











~ 22

AL

-DI R Mi


















or cmard-1 83


Sp si- L~oqwxh a d












Uiecage nLi



x

Ct 4




U~~s v 11~edwSit




b n r CSU cI










-o a eon wer metond

-A d 2A~a

7 1

D I eo

r 4 f












as of~ 93088 h 2934 onf bi



PeportIDstribution

DrectorUSAIDSeneg~l

AAM-F

FRPD

7--~gt L G

2~PPCCDIE

1 2

C Cj

C CC WCAWA CC~

CAhe Gambia


C Is~

C


USAIDNi Gabia

-USAIZDTgha

C C

iuSAItDTunieia AC

CAID)7SA DVa rexi

RIG11akC

RJGYAII i1r44 T

RIAACC CC CC

RIGANirb


n

CVC

h gt n-

ITC G

















C f - t- to a l










J






-41

y-I


4r


r4q

7-e


-98GR 8gt~

0D a~mneevelop





DS-2 L_- e

Zergency Ac ity


prtation

ub- a

mLEPROECTS EWED



Disbursed Un~~ns

(2)-c

naza Fnds

~

-984 14815534 $ 781455 1i78145 408

986~4

128 5

1285

~886

i2

21426582

-350 000

950000

~

64412

2141489

5-3j4

939468

~

62~3

0~~

939468-53

084

-

20r

Ii7

1287 366223L 132

23

3r097747

9 3 94

133 855

1 4 4 94 4 2

0

1287

987

650 0

960O0

6~45 8-78-

91000485

32642469 36 2 4

180114

~~~~33686r856 $33 3124 $33f008 $ ~78 005r86$5 2 73 8

$1g73-$ 53 733

USAIDSENEGAL






roacb3n PCDs



Develpmnt

64er a s ProdUc 123088 7 0 0 6 846569 45j 340 285 49

024j R- alti 4 189 -0125 000 8760616 -4396848 4 67 48Seresces

S- $39190 000- $36-5276858 -25790198 $10 806660q $259 34 2 o-$74-586856 $71r805 885s $6043828 $11 677605 $2 J806r


f i 74 -(4



arrLa be



OTL$5500000 00

$284 00

er


Contrae dt e ha ud


dea




~0

3a 9-r71a




















N 10 Ye

SAPEPROJECTS- EI-I







-48e0c8 80~l 34 0


du0ooud~ 0ex

0-- 0




of


USAI




ect h rah PACDs -



S ub- ~ t $2 593 84 $1r140r 3 5 0$8 3 4 033

$27097 $1253960 $4043 $1 96404



zrD











~ 22

AL

-DI R Mi


















or cmard-1 83


Sp si- L~oqwxh a d












Uiecage nLi



x

Ct 4




U~~s v 11~edwSit




b n r CSU cI










-o a eon wer metond

-A d 2A~a

7 1

D I eo

r 4 f












as of~ 93088 h 2934 onf bi



PeportIDstribution

DrectorUSAIDSeneg~l

AAM-F

FRPD

7--~gt L G

2~PPCCDIE

1 2

C Cj

C CC WCAWA CC~

CAhe Gambia


C Is~

C


USAIDNi Gabia

-USAIZDTgha

C C

iuSAItDTunieia AC

CAID)7SA DVa rexi

RIG11akC

RJGYAII i1r44 T

RIAACC CC CC

RIGANirb


n

CVC

h gt n-

ITC G










J






-41

y-I


4r


r4q

7-e


-98GR 8gt~

0D a~mneevelop





DS-2 L_- e

Zergency Ac ity


prtation

ub- a

mLEPROECTS EWED



Disbursed Un~~ns

(2)-c

naza Fnds

~

-984 14815534 $ 781455 1i78145 408

986~4

128 5

1285

~886

i2

21426582

-350 000

950000

~

64412

2141489

5-3j4

939468

~

62~3

0~~

939468-53

084

-

20r

Ii7

1287 366223L 132

23

3r097747

9 3 94

133 855

1 4 4 94 4 2

0

1287

987

650 0

960O0

6~45 8-78-

91000485

32642469 36 2 4

180114

~~~~33686r856 $33 3124 $33f008 $ ~78 005r86$5 2 73 8

$1g73-$ 53 733

USAIDSENEGAL






roacb3n PCDs



Develpmnt

64er a s ProdUc 123088 7 0 0 6 846569 45j 340 285 49

024j R- alti 4 189 -0125 000 8760616 -4396848 4 67 48Seresces

S- $39190 000- $36-5276858 -25790198 $10 806660q $259 34 2 o-$74-586856 $71r805 885s $6043828 $11 677605 $2 J806r


f i 74 -(4



arrLa be



OTL$5500000 00

$284 00

er


Contrae dt e ha ud


dea




~0

3a 9-r71a




















N 10 Ye

SAPEPROJECTS- EI-I







-48e0c8 80~l 34 0


du0ooud~ 0ex

0-- 0




of


USAI




ect h rah PACDs -



S ub- ~ t $2 593 84 $1r140r 3 5 0$8 3 4 033

$27097 $1253960 $4043 $1 96404



zrD











~ 22

AL

-DI R Mi


















or cmard-1 83


Sp si- L~oqwxh a d












Uiecage nLi



x

Ct 4




U~~s v 11~edwSit




b n r CSU cI










-o a eon wer metond

-A d 2A~a

7 1

D I eo

r 4 f












as of~ 93088 h 2934 onf bi



PeportIDstribution

DrectorUSAIDSeneg~l

AAM-F

FRPD

7--~gt L G

2~PPCCDIE

1 2

C Cj

C CC WCAWA CC~

CAhe Gambia


C Is~

C


USAIDNi Gabia

-USAIZDTgha

C C

iuSAItDTunieia AC

CAID)7SA DVa rexi

RIG11akC

RJGYAII i1r44 T

RIAACC CC CC

RIGANirb


n

CVC

h gt n-

ITC G

y-I


4r


r4q

7-e


-98GR 8gt~

0D a~mneevelop





DS-2 L_- e

Zergency Ac ity


prtation

ub- a

mLEPROECTS EWED



Disbursed Un~~ns

(2)-c

naza Fnds

~

-984 14815534 $ 781455 1i78145 408

986~4

128 5

1285

~886

i2

21426582

-350 000

950000

~

64412

2141489

5-3j4

939468

~

62~3

0~~

939468-53

084

-

20r

Ii7

1287 366223L 132

23

3r097747

9 3 94

133 855

1 4 4 94 4 2

0

1287

987

650 0

960O0

6~45 8-78-

91000485

32642469 36 2 4

180114

~~~~33686r856 $33 3124 $33f008 $ ~78 005r86$5 2 73 8

$1g73-$ 53 733

USAIDSENEGAL






roacb3n PCDs



Develpmnt

64er a s ProdUc 123088 7 0 0 6 846569 45j 340 285 49

024j R- alti 4 189 -0125 000 8760616 -4396848 4 67 48Seresces

S- $39190 000- $36-5276858 -25790198 $10 806660q $259 34 2 o-$74-586856 $71r805 885s $6043828 $11 677605 $2 J806r


f i 74 -(4



arrLa be



OTL$5500000 00

$284 00

er


Contrae dt e ha ud


dea




~0

3a 9-r71a




















N 10 Ye

SAPEPROJECTS- EI-I







-48e0c8 80~l 34 0


du0ooud~ 0ex

0-- 0




of


USAI




ect h rah PACDs -



S ub- ~ t $2 593 84 $1r140r 3 5 0$8 3 4 033

$27097 $1253960 $4043 $1 96404



zrD











~ 22

AL

-DI R Mi


















or cmard-1 83


Sp si- L~oqwxh a d












Uiecage nLi



x

Ct 4




U~~s v 11~edwSit




b n r CSU cI










-o a eon wer metond

-A d 2A~a

7 1

D I eo

r 4 f












as of~ 93088 h 2934 onf bi



PeportIDstribution

DrectorUSAIDSeneg~l

AAM-F

FRPD

7--~gt L G

2~PPCCDIE

1 2

C Cj

C CC WCAWA CC~

CAhe Gambia


C Is~

C


USAIDNi Gabia

-USAIZDTgha

C C

iuSAItDTunieia AC

CAID)7SA DVa rexi

RIG11akC

RJGYAII i1r44 T

RIAACC CC CC

RIGANirb


n

CVC

h gt n-

ITC G

7-e


-98GR 8gt~

0D a~mneevelop





DS-2 L_- e

Zergency Ac ity


prtation

ub- a

mLEPROECTS EWED



Disbursed Un~~ns

(2)-c

naza Fnds

~

-984 14815534 $ 781455 1i78145 408

986~4

128 5

1285

~886

i2

21426582

-350 000

950000

~

64412

2141489

5-3j4

939468

~

62~3

0~~

939468-53

084

-

20r

Ii7

1287 366223L 132

23

3r097747

9 3 94

133 855

1 4 4 94 4 2

0

1287

987

650 0

960O0

6~45 8-78-

91000485

32642469 36 2 4

180114

~~~~33686r856 $33 3124 $33f008 $ ~78 005r86$5 2 73 8

$1g73-$ 53 733

USAIDSENEGAL






roacb3n PCDs



Develpmnt

64er a s ProdUc 123088 7 0 0 6 846569 45j 340 285 49

024j R- alti 4 189 -0125 000 8760616 -4396848 4 67 48Seresces

S- $39190 000- $36-5276858 -25790198 $10 806660q $259 34 2 o-$74-586856 $71r805 885s $6043828 $11 677605 $2 J806r


f i 74 -(4



arrLa be



OTL$5500000 00

$284 00

er


Contrae dt e ha ud


dea




~0

3a 9-r71a




















N 10 Ye

SAPEPROJECTS- EI-I







-48e0c8 80~l 34 0


du0ooud~ 0ex

0-- 0




of


USAI




ect h rah PACDs -



S ub- ~ t $2 593 84 $1r140r 3 5 0$8 3 4 033

$27097 $1253960 $4043 $1 96404



zrD











~ 22

AL

-DI R Mi


















or cmard-1 83


Sp si- L~oqwxh a d












Uiecage nLi



x

Ct 4




U~~s v 11~edwSit




b n r CSU cI










-o a eon wer metond

-A d 2A~a

7 1

D I eo

r 4 f












as of~ 93088 h 2934 onf bi



PeportIDstribution

DrectorUSAIDSeneg~l

AAM-F

FRPD

7--~gt L G

2~PPCCDIE

1 2

C Cj

C CC WCAWA CC~

CAhe Gambia


C Is~

C


USAIDNi Gabia

-USAIZDTgha

C C

iuSAItDTunieia AC

CAID)7SA DVa rexi

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USAIDSENEGAL






roacb3n PCDs



Develpmnt

64er a s ProdUc 123088 7 0 0 6 846569 45j 340 285 49

024j R- alti 4 189 -0125 000 8760616 -4396848 4 67 48Seresces

S- $39190 000- $36-5276858 -25790198 $10 806660q $259 34 2 o-$74-586856 $71r805 885s $6043828 $11 677605 $2 J806r


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PeportIDstribution

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arrLa be



OTL$5500000 00

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PeportIDstribution

DrectorUSAIDSeneg~l

AAM-F

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7--~gt L G

2~PPCCDIE

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C Is~

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PeportIDstribution

DrectorUSAIDSeneg~l

AAM-F

FRPD

7--~gt L G

2~PPCCDIE

1 2

C Cj

C CC WCAWA CC~

CAhe Gambia


C Is~

C


USAIDNi Gabia

-USAIZDTgha

C C

iuSAItDTunieia AC

CAID)7SA DVa rexi

RIG11akC

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RIAACC CC CC

RIGANirb


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SAPEPROJECTS- EI-I







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PeportIDstribution

DrectorUSAIDSeneg~l

AAM-F

FRPD

7--~gt L G

2~PPCCDIE

1 2

C Cj

C CC WCAWA CC~

CAhe Gambia


C Is~

C


USAIDNi Gabia

-USAIZDTgha

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iuSAItDTunieia AC

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n

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of


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PeportIDstribution

DrectorUSAIDSeneg~l

AAM-F

FRPD

7--~gt L G

2~PPCCDIE

1 2

C Cj

C CC WCAWA CC~

CAhe Gambia


C Is~

C


USAIDNi Gabia

-USAIZDTgha

C C

iuSAItDTunieia AC

CAID)7SA DVa rexi

RIG11akC

RJGYAII i1r44 T

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PeportIDstribution

DrectorUSAIDSeneg~l

AAM-F

FRPD

7--~gt L G

2~PPCCDIE

1 2

C Cj

C CC WCAWA CC~

CAhe Gambia


C Is~

C


USAIDNi Gabia

-USAIZDTgha

C C

iuSAItDTunieia AC

CAID)7SA DVa rexi

RIG11akC

RJGYAII i1r44 T

RIAACC CC CC

RIGANirb


n

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-DI R Mi


















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PeportIDstribution

DrectorUSAIDSeneg~l

AAM-F

FRPD

7--~gt L G

2~PPCCDIE

1 2

C Cj

C CC WCAWA CC~

CAhe Gambia


C Is~

C


USAIDNi Gabia

-USAIZDTgha

C C

iuSAItDTunieia AC

CAID)7SA DVa rexi

RIG11akC

RJGYAII i1r44 T

RIAACC CC CC

RIGANirb


n

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as of~ 93088 h 2934 onf bi



PeportIDstribution

DrectorUSAIDSeneg~l

AAM-F

FRPD

7--~gt L G

2~PPCCDIE

1 2

C Cj

C CC WCAWA CC~

CAhe Gambia


C Is~

C


USAIDNi Gabia

-USAIZDTgha

C C

iuSAItDTunieia AC

CAID)7SA DVa rexi

RIG11akC

RJGYAII i1r44 T

RIAACC CC CC

RIGANirb


n

CVC

h gt n-

ITC G

x

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U~~s v 11~edwSit




b n r CSU cI










-o a eon wer metond

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7 1

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r 4 f












as of~ 93088 h 2934 onf bi



PeportIDstribution

DrectorUSAIDSeneg~l

AAM-F

FRPD

7--~gt L G

2~PPCCDIE

1 2

C Cj

C CC WCAWA CC~

CAhe Gambia


C Is~

C


USAIDNi Gabia

-USAIZDTgha

C C

iuSAItDTunieia AC

CAID)7SA DVa rexi

RIG11akC

RJGYAII i1r44 T

RIAACC CC CC

RIGANirb


n

CVC

h gt n-

ITC G

-A d 2A~a

7 1

D I eo

r 4 f












as of~ 93088 h 2934 onf bi



PeportIDstribution

DrectorUSAIDSeneg~l

AAM-F

FRPD

7--~gt L G

2~PPCCDIE

1 2

C Cj

C CC WCAWA CC~

CAhe Gambia


C Is~

C


USAIDNi Gabia

-USAIZDTgha

C C

iuSAItDTunieia AC

CAID)7SA DVa rexi

RIG11akC

RJGYAII i1r44 T

RIAACC CC CC

RIGANirb


n

CVC

h gt n-

ITC G

PeportIDstribution

DrectorUSAIDSeneg~l

AAM-F

FRPD

7--~gt L G

2~PPCCDIE

1 2

C Cj

C CC WCAWA CC~

CAhe Gambia


C Is~

C


USAIDNi Gabia

-USAIZDTgha

C C

iuSAItDTunieia AC

CAID)7SA DVa rexi

RIG11akC

RJGYAII i1r44 T

RIAACC CC CC

RIGANirb


n

CVC

h gt n-

ITC G

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Transcript of --- I--------.-- - ---pdf.usaid.gov/pdf_docs/PDAAY723.pdf- -', e : , ,,,, i: 1 "-" ' "'- - - I I z -...