Peace Corps Lesotho Final Audit Report IG1205A

download Peace Corps Lesotho Final Audit Report IG1205A

of 36

Transcript of Peace Corps Lesotho Final Audit Report IG1205A

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    1/36

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    2/36

    Vmohm Ha~vxAeeihm ae Igxvmhta~ Kmgm~oc

    Jigk Cmtxim III ae Cmxatba Hagk~ot}cotmx Uac}gtmm~ Tm~~y Mcco~d Lov ae Cmxatba# Xa}~hm0 xtotm'kauot tbm Xmvtmlnm~ >6?? Uac}gtmm~ X{mo~igk,ig Hm~lagy

    Ecok ae Cmxatba

    Eigoc O}dit ^mva~t0Vmohm Ha~vx!Cmxatba

    IK,?>,6=,O

    @}gm >6?>

    https://www.cia.gov/library/publications/the-world-factbook/maps/maptemplate_lt.htmlhttps://www.cia.gov/library/publications/the-world-factbook/maps/maptemplate_lt.htmlhttps://www.cia.gov/library/publications/the-world-factbook/maps/maptemplate_lt.htmlhttps://www.cia.gov/library/publications/the-world-factbook/maps/maptemplate_lt.htmlhttp://www.state.gov/p/eap/ci/ch/index.htm
  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    3/36

    E igoc O }dit ^ mva~t0 Vmohm Ha~vx! C mxatba i

    MRMH]TIUM X]LLO^Y

    Tbm Aeeihm ae Igxvmhta~ Kmgm~oc "AIK) hagd}htmd og o}dit ae Vmohm Ha~vx!Cmxatba "bm~moetm~~mem~~md ta ox tbm vaxt) e~al Ahtanm~ 4# >6?? ta Ahtanm~ >6# >6??'Ot tbm tilm ae tbm o}dit# tbm

    vaxt bod tb~mm ]'X' Di~mht Bi~mx# tb~mm ea~mikg xm~uihm gotiagocx# t{a tbi~d,ha}gt~y gotiagochagt~ohta~x# ogd ?2 vm~xagoc xm~uihmx hagt~ohta~x'Tbm vaxt bod o eixhoc ymo~ "EY) >6?? n}dkmt aeovv~arilotmcy $?'5 licciag# x}vva~tigk 5> Uac}gtmm~x'?

    [m ea}gd tbot tbm vaxtx eigoghioc ogd odligixt~otium avm~otiagx ~mq}i~md ilv~aumlmgt ig og}lnm~ ae o~mox ogd did gat e}ccy halvcy {itb okmghy vacihimx' Xvmhieihoccy0

    Tbm vaxt did gat v~avm~cy xmh}~m tbm lmdihoc x}vvcy ~aal mrvaxigk itx hagtmgtx ta ~ixjxoxxahiotmd {itb e~o}d# {oxtm ogd on}xm' Tbm vaxt bod gat ilvcmlmgtmd tbm gmhmxxo~yv~ahmxxmx ta ~mha~d ogd t~ohj lmdihoc x}vvcimx# ~mx}ctigk ig ighalvcmtm ogd igohh}~otmlmdihoc x}vvcy igumgta~imx'

    Tbm vaxt cohjmd og odmq}otm hagt~ac aum~ Uoc}m Oddmd Tor "UOT) ~me}gdx ta mgx}~m tbotocc occa{oncm UOT ~me}gdx {m~m idmgtieimd# hcoilmd ogd haccmhtmd tilmcy' E}~tbm~# tbmvaxt did gat v}~x}m mciligotigk tbm UOT ot vaigt ae xocm' [m idmgtieimd $54#5;6 ea~vatmgtioc UOT tbot {mgt }ghcoilmd'

    Dah}lmgtotiag xba{md tbot xmum~oc xtoee lmlnm~x {m~m }xigk Vmohm Ha~vx tmcmvbagmxogd hmcc vbagmx mrhmxxiumcy ta lojm vm~xagoc hoccx' Tbm vm~xagoc hoccx ilvaxm odditiagocemmx hbo~kmd ta tbm Vmohm Ha~vx ogd o~m hagxidm~md og odligixt~otium n}~dmg ta t~ohj ogdnicc igdiuid}oc }xm~x'

    Tbm vaxt lixhcoxxieimd $82#4;? {itb igha~~mht an`mht hcoxx hadmx' Eigoccy# tbm vaxt cohjmd odmq}otm igtm~goc hagt~ac aum~ tbm ilv~mxt e}gd logokmlmgt ogd

    v~avm~ty logokmlmgt'

    Nmea~m ixx}igk tbm v~mciligo~y ~mva~t# {m v~auidmd logokmlmgt {itb o d~oet ae a}~ eigdigkx ogdtbmy nmkog ~mlmdiotigk a}~ eigdigkx' Ig ~mxvagxm ta tbm v~mciligo~y ~mva~t logokmlmgthagh}~~md {itb occ >> ~mhallmgdotiagx' Ox o ~mx}ct ae tilmcy ha~~mhtium ohtiag# {m hcaxmd tbm>6 ~mhallmgdotiagx' Tbm ~mloigigk t{a ~mhallmgdotiagx ~mloig avmg vmgdigk havimx ae tbmdah}lmgtx dmxh~inmd ig Ovvmgdihmx H ogd D'

    ? Tbix ola}gt damx gat ighc}dm tbm xoco~imx# nmgmeitx# ogd atbm~ ~mcotmd mrvmgxmx ae ]'X Di~mht Bi~mx oxxikgmd ta vaxtogd atbm~ haxtx tbm okmghy box dmtm~ligmd xba}cd nm hmgt~occy,n}dkmtmd'

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    4/36

    TONCM AE HAGTMGTX

    MRMH]TIUM X]LLO^Y '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' iNOHJK^A]GD''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''? O]DIT ^MX]CTX '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''?

    NICCIGKX OGD HACCMHTIAGX ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' ?LMDIHOC X]VVCIMX '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' 4CMOXMX''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' 5UOC]M ODDMD TOR ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' 2V^AVM^TY LOGOKMLMGT'''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' ?6ILV^MXT E]GDX LOGOKMLMGT ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' ??EIXHOC HADIGK LIXHCOXXIEIHOTIAG''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' ?>K^OGT LOGOKMLMGT''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' ?8

    ATBM^ O^MOX AE HAGHM^G'''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''?4 HALL]GIHOTIAG NMT[MMG TBM VAXT OGD BMOD_]O^TM^X'''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' ?4

    _]MXTIAGMD HAXTX OGD E]GDX TA NM V]T TA NMTTM^ ]XM '''''''''''''''''''''''''''''''''''''''''''''''''''''?= CIXT AE ^MHALLMGDOTIAGX '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''?5 OVVMGDIR O0AN@MHTIUM#XHAVM# OGD LMTBADACAKY'''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''?2 OVVMGDIR N0CIXT AE OH^AGYLX ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''?9 OVVMGDIR H0 LOGOKMLMGTX ^MXVAGXM TA TBM V^MCILIGO^Y ^MVA^T '''''''''''''''''''''''''''''''>6OVVMGDIR D0AI KHALLMGTX'''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''86 OVVMGDIR M0 O]DIT HALVCMTIAG OGD AIKHAGTOHT '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''8?

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    5/36

    E igoc O }dit ^ mva~t0 Vmohm Ha~vx! C mxatba ?

    NOHJK^A]GD

    AIK hagd}htmd tbm o}dit ae tbm vaxt Ahtanm~ 4 >6# >6??' [m v~muia}xcy vm~ea~lmd og o}ditEmn~}o~y >? Lo~hb 2# >66= ogd ixx}md a}~ ~mva~t ig Xmvtmlnm~ >66= "IK,6=,69,6O)'

    Tbm ei~xt k~a}v ae Uac}gtmm~x o~~iumd ig Cmxatba ig ?95;# agm ymo~ oetm~ tbm ha}gt~y koigmdigdmvmgdmghm e~al K~mot N~itoig' Ovv~arilotmcy >#?66 Uac}gtmm~x boum xm~umd ig Cmxatba xighmit {ox ei~xt mxtoncixbmd' Ig Xmvtmlnm~ ?992# tbm Vmohm Ha~vx tmlva~o~icy muoh}otmd occ CmxatbaUac}gtmm~x ta Xa}tb Oe~iho nmho}xm ae hiuic }g~mxt ogd v~acagkmd v~atmxtx okoigxt tbm a}thalm aevo~ciolmgto~y mcmhtiagx' Ox o ~mx}ct# agm,tbi~d ae tbm ;4 Uac}gtmm~x xm~uigk ot tbot tilm avtmd taka balm' Ig mo~cy Gaumlnm~ ?992# 49 Uac}gtmm~x ~mt}~gmd ta Cmxatba'

    Ot tbm tilm ae a}~ o}dit# 5> Uac}gtmm~x# ighc}digk agm Vmohm Ha~vx ^mxvagxm Uac}gtmm~# {m~m{a~jigk ig tbm md}hotiag ogd hall}gity bmoctb ogd mhagalih dmumcavlmgt v~ak~ol o~mox' IgEY >6??# tbm vaxtx n}dkmt {ox ovv~arilotmcy $?'5 licciag'>

    A}~ aum~occ an`mhtium ig o}ditigk aum~xmox vaxtx ix ta dmtm~ligm {bmtbm~ tbm eigoghioc ogdodligixt~otium avm~otiagx o~m e}ghtiagigk meemhtiumcy ogd ig halvcioghm {itb Vmohm Ha~vxvacihimx ogd emdm~oc ~mk}cotiagx d}~igk tbm vm~iad }gdm~ o}dit' Ovvmgdir O v~auidmx o e}ccdmxh~ivtiag ae a}~ o}dit an`mhtium# xhavm# ogd lmtbadacaky'

    O]DIT ^MX]CTX

    NICCIGKX OGD HACCMHTIAGX

    Tbm vaxt bod gat mxtoncixbmd vacihimxcilitigk tbm vm~xagoc }xm ae tmcmvbagmx ogd hmcc vbagmx'

    LX =4;'4'> ]xm ae Kaum~glmgt Tmhbgacaky Xm~uihmx ogd Mq}ivlmgt xtotmx0

    ]xm ae kaum~glmgt tmhbgacaky xm~uihmx ogd mq}ivlmgt# ighc}digk ohhmxx ta tbm Igtm~gmt# ix ea~ aeeihioc }xmny o}tba~ipmd vm~xaggmc' Cilitmd vm~xagoc }xm "}xigk kaum~glmgt mq}ivlmgt ea~ v}~vaxmx atbm~ tbogohhalvcixbigk aeeihioc a~ atbm~{ixm o}tba~ipmd ohtiuity) ix occa{md ox v~auidmd ig tbix Log}ocXmhtiag' Ba{mum~# vm~xagoc }xm ix o v~iuicmkm ogd gat o ~ikbt# ogd loy nm ~muajmd a~ cilitmd ot ogy tilm ottbm dixh~mtiag ae og mlvcaymmx x}vm~uixa~ a~ tbm Hbime Igea~lotiag Aeeihm~' Vm~xagoc }xm ix x}n`mht ta tbmeacca{igk ~}cmx'

    "o) Mlvcaymm vm~xagoc }xm ae kaum~glmgt mq}ivlmgt l}xt gat odum~xmcy oeemht tbm mlvcaymmxvm~ea~loghm: l}xt nm ae ~moxagoncm d}~otiag ogd e~mq}mghy: ogd iguacum ohtiuitimx tbot hoggat~moxagoncy nm dagm ot ogatbm~ tilm'

    Tbm vaxt ixx}md ovv~arilotmcy 996 niccx ae haccmhtiagx "NAHx) ea~ tbm vm~xagoc }xm ae okmghytmcmvbagmx e~al @}cy >66; ta Dmhmlnm~ >6??' A}~ ~muim{ ae tbm vbagm hbo~kmx e~al Ahtanm~ >6?6tb~a}kb O}k}xt >6?? xba{md xtoee }xigk tbmi~ Vmohm Ha~vx vbagmx ea~ laxtcy vm~xagoc }xm' Ea~

    > Tbm vaxtx n}dkmt damx gat ighc}dm tbm xoco~imx ogd nmgmeitx ae ]'X' Di~mht Bi~mx'

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    6/36

    E igoc O }dit ^ mva~t0 Vmohm Ha~vx! C mxatba >

    mrolvcm# 2? vm~hmgt ae tbm vbagm hoccx lodm ny xmumg xtoee lmlnm~x ogd => vm~hmgt ae tbm hbo~kmxlodm ny ogatbm~ gigm xtoee lmlnm~x {m~m idmgtieimd ta nm ae vm~xagoc got}~m' Tbm mrhmxxium }xm aeVmohm Ha~vx vbagmx {oxtmx uoc}oncm okmghy ~mxa}~hmx ogd ~mx}ctx ig okmghy {a~j nmigk gmkcmhtmdogd dmcoymd ox vaxt mlvcaymmx xvmgd {a~j ba}~x ag vm~xagoc lottm~x' It ocxa gmkotiumcy ilvohtx tbmvaxtx avm~otiagx nmho}xm odligixt~otium xtoee# ox {mcc ox tbm di~mhta~ ae logokmlmgt ogd avm~otiagx

    "DLA) ogd tbm ha}gt~y di~mhta~ "HD)# l}xt xvmgd odditiagoc tilm ogocypigk# idmgtieyigk# niccigk ogdhaccmhtigk ea~ vm~xagoc }xm ae tmcmvbagmx'

    Tbm vaxt did gat loigtoig meemhtium hagt~acx aum~ NAHx ta mgx}~m tilmcy ogd halvcmtm ~mhmivt aevoylmgtx'

    Ohha~digk ta tbm Aum~xmox Eigoghioc Logokmlmgt Bogdnaaj"AELB) hbovtm~ ;# Voylmgt ixd}m {itbig 86 doyx ae ~mhmivt ae tbm niccigk dah}lmgt "ixx}md ny tbm Niccigk Aeeihm~)'

    D}~igk a}~ uixit# tbm vaxt bod ;5# 24? Cmxatba Cati# ovv~arilotmcy $9#;86 ]'X' Dacco~ Mq}iuocmgt"]XDM)# ig a}txtogdigk NAHx# xalm {m~m a}txtogdigk ea~ la~m tbog o ymo~' Xmm Toncm > ea~ dmtoicxag tbm a}txtogdigk NAHx' [m ocxa dmtm~ligmd tbot tbm vaxt vm~littmd xtoee ta voy tbm NAHx igigxtocclmgt voylmgtx ny h~motigk tb~mm NAHx ea~ mohb mlvcaymmx vbagm hbo~kmx' Tbm ha}gt~ydi~mhta~ xtotmd tbot tbm avmg NAHx {m~m tbm ~mx}ct ae m~~otih niccigk e~al tbm hmcc vbagm v~auidm~' LX;;; xtotmx# Hcoilx xba}cd nm haccmhtmd ig e}cc ig agm c}lv x}l {bmgmum~ tbix ix vaxxincm'

    Toncm >'A}txtogdigk Vm~xagoc Vbagm Hbo~kmx ox ae Ahtanm~ ;# >6??

    Niccigk DotmOla}gt ig

    ]XDM* Vm~iad ae Xm~uihm62!?6!>6?6 $ ;28 Emn >6?6 Loy >6?6

    68!?6!>6?? >#85> Aht >6?6 @og >6??

    68!>>!>6?? 442 Aht >6?6 @og >6??

    6;!>5!>6?? ?#4?2 Aht >6?6 , Lo~ >6??69!6;!>6?? >68 Loy >6?? @}c >6??

    ?6!6=!>6?? 8#55? Loy >6?? O}k >6??

    ?6!65!>6?? 2== Loy >6?? O}k >6??*]XDM' Tbot tbm haccmhtiag aeeihm~ igitiotm haccmhtiag ea~ occ voxt d}m niccx ae haccmhtiag ogdxmgd ~a}tigm ~mligdm~x ea~ a}txtogdigk ola}gtx'

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    7/36

    E igoc O }dit ^ mva~t0 Vmohm Ha~vx! C mxatba 8

    8' Tbot tbm ha}gt~y di~mhta~ dixhagtig}m tbm v~ohtihm ae ixx}igk l}ctivcm niccx aehaccmhtiag ta xtoee ea~ tbm v}~vaxm ae ohhmvtigk igxtocclmgt voylmgtx ogdhall}gihotm tbix ta xtoee tb~a}kb o lmla~ogd}l a~ }vdotmd xtogdo~d avm~otigkv~ahmd}~m'

    Tbm vaxt did gat mgx}~m v~avm~ xmvo~otiag ae d}timx aum~ niccigk ogd haccmhtiag e}ghtiagx'

    AELB ?8 xtotmx tbot Agcy o d}cy dmxikgotmd ogd o}tba~ipmd V~ighivoc Hcoxx N Hoxbim~ loyavm~otm og ilv~mxt e}gd ogd ix vm~xagoccy ohha}gtoncm ea~ tbm ilv~mxt e}gd'Tbm Xtogdo~dx ea~ Igtm~goc Hagt~ac ig tbm Emdm~oc Kaum~glmgt "KOA!OILD,66,>?'8'?) xtotmx0

    Jmy d}timx ogd ~mxvagxinicitimx gmmd ta nm diuidmd a~ xmk~mkotmd olagk dieem~mgt vmavcm ta ~md}hm tbm ~ixjae m~~a~ a~ e~o}d' Tbix xba}cd ighc}dm xmvo~otigk tbm ~mxvagxinicitimx ea~ o}tba~ipigk t~ogxohtiagx# v~ahmxxigkogd ~mha~digk tbml# ~muim{igk tbm t~ogxohtiagx# ogd bogdcigk ogy ~mcotmd oxxmtx' Ga igdiuid}oc xba}cdhagt~ac occ jmy oxvmhtx ae o t~ogxohtiag a~ mumgt'

    D}~igk a}~ ~muim{ ae tbm o}htiag ae tbm vaxtx v~avm~ty# {m gatmd agm ighidmgt {bm~m tbm niccigkaeeihm~ haccmhtmd hoxb e~al tbm dmnta~x# ixx}md o log}occy kmgm~oc ~mhmivt ea~ mohb t~ogxohtiag#ogd tbmg kmgm~otmd o halnigmd NAH ea~ occ t~ogxohtiagx e~al EA^Vaxt'Tbm niccigk aeeihm~x}nxmq}mgtcy v~auidmd tbm hoxb haccmhtmd ocagk {itb tbm NAH ta tbm hoxbim~' Tbm hoxbim~ ixx}md oxigkcm hagxacidotmd kmgm~oc ~mhmivt' Tbm tatoc uoc}m ae hoxb haccmhtmd e~al tbm o}htiag {oxovv~arilotmcy $5#566'

    E}~tbm~# tbm vaxt v~mvo~md NAHx oetm~ UOT ~me}gdx {m~m haccmhtmd# lojigk it hboccmgkigk tadmtm~ligm tbm oht}oc UOT ~me}gdx tbot vaxt bod hcoilmd ogd tbm a}txtogdigk UOT ~me}gdx'Occa{igk o niccigk aeeihm~ ta natb haccmht hoxb ogd ixx}m NAHx uiacotmx tbm xmk~mkotiag ae d}timx~mq}i~md ny xtogdo~dx ae igtm~goc hagt~ac ta ~md}hm e~o}d}cmgt t~ogxohtiagx' Igodmq}otm

    xmk~mkotiag ae d}timx nmt{mmg v~mvo~igk tbm NAH ogd v~ahmxxigk tbm ~me}gd igh~moxmx tbm ~ixjtbot e~o}d ogd on}xm ae kaum~glmgt e}gdx loy ahh}~'

    [m ~mhallmgd0

    4' Tbot tbm ha}gt~y di~mhta~ dmumcav ogd ilvcmlmgt odmq}otm xmk~mkotiag ae d}timxnmt{mmg niccigk ogd haccmhtiag e}ghtiagx'

    Tbm vaxt uaidmd NAHx {itba}t v~avm~ ovv~auoc e~al bmodq}o~tm~x'

    LX ;;;'>4'?# Niccigk ogd Haccmhtiag V~ahmd}~mx# Dmntx ogd Hcoilx# xtotmx0

    Ie haccmhtiag box gat nmmg lodm oetm~ tbm v~mxh~inmd g}lnm~ ae dmlogdx ea~ voylmgt# tbm hcoil {icc nm~mem~~md ny lmla~ogd}l ta tbm Eimcd Di~mhta~ ea~ ovv~auoc ae ~mhallmgdotiag ea~ halv~alixm#x}xvmgxiag a~ tm~ligotiag ae haccmhtiag ohtiag' Halv~alixm xba}cd agcy nm xacihitmd ig tbaxm igxtoghmx{bm~m it {a}cd nm dmmlmd emoxincm ea~ ola}gtx ae cmxx tbog $?66' Tbm hcoil eicm xba}cd hagtoigdah}lmgtotiag xba{igk tbm dmnta~+x golm: tbm ola}gt ae tbm dmnt: tbm ohtiagx tojmg ta meemht haccmhtiag ogdo n~ime x}llo~y `}xtieyigk tbm ~mhallmgdotiag' O havy ae tbm lmla~ogd}l {icc nm xmgt ta L!EL!O oetm~~mhallmgdotiag ix ovv~aumd ny tbm Eimcd Di~mhta~'

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    8/36

    E igoc O }dit ^ mva~t0 Vmohm Ha~vx! C mxatba 4

    X}hb niccigkx {icc nm ea~{o~dmd ta VH![ odd~mxxmd ta Di~mhta~# L!EL!O# takmtbm~ {itb tbm halvcmtm eicmhagtoigigk occ dah}lmgtotiag ocagk {itb o lmla~ogd}l hagtoigigk tbm Eimcd Di~mhta~x ~mhallmgdotiag'

    Ie tbm v~mxh~inmd haccmhtiag ohtiag# eoicx ta meemht haccmhtiag# L!EL!O xbocc ~mem~ occ vm~tigmgt dah}lmgtotiagogd lojm o ~mhallmgdotiag ea~ iguitigk halv~alixm# x}xvmgxiag a~ tm~ligotiag ae haccmhtiag ohtiag ig ohaum~igk lmla~ogd}l# ea~{o~dmd tb~a}kb tbm Aeeihm ae tbm Kmgm~oc Ha}gxmc# ta tbm Oxxahiotm Di~mhta~ ea~

    logokmlmgt'

    Igxtmod ae loigtoigigk og okk~mxxium eacca{,}v v~ak~ol ea~ a}txtogdigk niccx }gtic haccmhtiag a~atbm~ lmogx ae xmttcmlmgt o~m lodm# tbm HD ogd DLA uaidmd 8> NAHx {itb og ovv~arilotmuoc}m ae $4#566 ]XDM ig Emn~}o~y >6??# gatigk Hoxbim~ Uaid , HD ogd OA dmhixiagx ag acdniccx e~al tbm Vbagm Halvogy Vm~xagoc ]xm ae Hmcc Vbagm , @}gm ta Xmvtmlnm~ >6?6'

    Ohha~digk ta tbm vaxt# tbm HD ogd DLA dmhidmd ta uaid tbm NAHx nmho}xm tbm m~~otih niccigk~mx}ctmd ig lagtbx ae vm~xagoc vbagm hbo~kmx nmigk idmgtieimd ogd niccmd ta xtoee ot tbm xolm tilm'E}~tbm~# vaxt {ox }goncm ta idmgtiey ba{ logy ae tbm vm~xagoc vbagm hoccx {m~m ~mcotmd ta tbmdmotb ae o Uac}gtmm~ ig EY >6?6' Ea~ mrolvcm# xtoee loy boum vm~littmd Uac}gtmm~x ta }xm tbmi~

    vbagmx ta hocc balm'

    Ohha~digk ta LX ;;;# tbm HD loy xikg ovv~auoc }xigk o lmla~ogd}l ae ~mhallmgdotiag ea~halv~alixm ta nm xmgt ta bmodq}o~tm~x' Aeeihioc tm~ligotiag l}xt nm ovv~aumd ny tbm Aeeihm aeKmgm~oc Ha}gxmc ogd tbm oxxahiotm di~mhta~ ea~ logokmlmgt' Gmitbm~ HD ga~ DLA box tbmo}tba~ity ta tm~ligotm haccmhtiag meea~tx e~al h}~~mgt ogd ea~lm~ mlvcaymmx a~ VXHx'

    [m ~mhallmgd0

    =' Tbot tbm di~mhta~ ae logokmlmgt ogd avm~otiagx ~m,ixx}m niccx ae haccmhtiag ea~v~muia}x niccx ae haccmhtiag tbot {m~m igovv~av~iotmcy uaidmd a~ antoig ovv~av~iotm{oium~x e~al tbm Vmohm Ha~vx![oxbigktag ig ohha~doghm {itb tbm vacihy'

    5' Tbot tbm di~mhta~ ae logokmlmgt ogd avm~otiagx ~mhaghicm tbm vbagm }xokmxv~modxbmmtx {itb tbm nicc ae haccmhtiag cak ta mgx}~m tbot occ a}txtogdigk nocoghm aevm~xagoc vbagm }xokm o~m niccmd v~avm~cy'

    LMDIHOC X]VVCIMX

    Tbm vaxt did gat e}ccy ilvcmlmgt tbm okmghyx lmdihoc x}vvcimx vacihy ea~ ~mhmivtigk# t~ohjigk#ogd igumgta~yigk'

    Tbm Vmohm Ha~vx Log}oc xmhtiag "LX) ;848

    xtotmx tbot0

    It ix tbm vacihy ae tbm Vmohm Ha~vx ta loigtoig meemhtium hagt~acx ogd v~ahmd}~mx tbot kaum~g tbmv~ah}~mlmgt# ~mhmivt# xta~okm# igumgta~y# dixvmgxotiag# ogd dixvaxoc ae lmdihoc x}vvcimx ogd ta odavt ogdilvcmlmgt xvmhioc xtogdo~dx ovvcihoncm ta hagt~accmd x}nxtoghmx'

    8LX ;84 {ox }vdotmd ig Dmhmlnm~ >6?? {itb ilvcmlmgtigk v~ahmd}~mx igLmdihoc Tmhbgihoc K}idmcigm >46# Ahtanm~ >6??'

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    9/36

    E igoc O }dit ^ mva~t0 Vmohm Ha~vx! C mxatba =

    Tbm LXIH l}xt loigtoig og ohh}~otm ogd xmvo~otm xmt ae igumgta~y ~mha~dx ea~ occ lmdihoc x}vvcy itmlx tboto~m xvmhioccy dmxikgotmd a~ hagt~accmd x}nxtoghmx'

    Tbm Ohhmvtoghm Vaigt Hcm~j "OVH) ix ovvaigtmd ny tbm HD ogd ix ~mxvagxincm ea~ ~mhmiuigk occ lmdihocx}vvcimx ot vaxt ogd haa~digotigk igitioc igumgta~y ogd t~ogxem~ ta tbm Lmdihoc Aeeihm' Tbm OVH {a~jx {itbnatb tbm Lmdihoc X}vvcy Igumgta~y Hagt~ac Hcm~j "LXIHH) ogd tbm VHLA ZVmohm Ha~vx Lmdihoc Aeeihm~\

    ta mgx}~m tbot lmdihoc x}vvcimx o~m v~avm~cy dmcium~md ogd igumgta~imd' Tbm OVH l}xt gat nm o lmlnm~ aetbm Lmdihoc Aeeihm xtoee# ogd hoggat xm~um ox tbm LXIH Hcm~j'

    Aum~ tbm coxt em{ ymo~x# tbm vaxt mrvm~imghmd bikb t}~gaum~ {itbig tbm lmdihoc aeeihm' D}~igk EY>6??# tbm ha}gt~y di~mhta~ "HD) ogd VHLA nmkog ilvcmlmgtigk tbm ~muixmd "Gaumlnm~ >5#>662)

    4

    lmdihoc x}vvcimx vacihimx ogd v~ahmd}~mx' Ba{mum~# ot tbm tilm ae a}~ o}dit {m idmgtieimdxmum~oc jmy hagt~acx tbot ~mq}i~md xt~mgktbmgigk ighc}digk xmh}~igk ogd xta~igk ae lmdihocx}vvcimx# loigtoigigk ohh}~otm ogd halvcmtm lmdihoc x}vvcy ~mha~dx# xmvo~otigk d}timx# ogdv~avm~cy dixvaxigk ae hm~toig lmdihoc x}vvcimx'

    Xmh}~igk Lmdihoc X}vvcimx' Tbm vaxt did gat odmq}otmcy xmh}~m tbm lmdihoc x}vvcy ~aal ogd~mxt~iht itx ohhmxxinicity' Tbm vaxt vcohmd t{a v~igtm~x# agm havim~ ogd o xb~mddm~ ig tbm lmdihocx}vvcy ~aal tbot ha}cd nm ohhmxxmd ny xtoee gat oxxikgmd ta tbm lmdihoc }git ogd Uac}gtmm~xd}~igk n}xigmxx ba}~x' E}~tbm~# xta~md lmdihoc x}vvcimx {m~m gat {mcc a~kogipmd# lojigk itdieeih}ct ta idmgtiey caxt a~ atbm~{ixm }gohha}gtmd ea~ x}vvcimx'

    Lmdihoc X}vvcy ^aal

    Xmvo~otiag ae D}timx' Tbm vaxt bod gmitbm~ ea~loccy dmxikgotmd og ohhmvtoghm vaigt hcm~j "OVH)ta um~iey ~mhmivt ae lmdihoc x}vvcimx ga~ o lmdihoc x}vvcy igumgta~y hagt~ac "LXIH) hcm~j taloigtoig tbm lmdihoc igumgta~y hagt~ac cak ogd ta t~ohj tbm igumgta~y xtot}x ae occ lmdihocx}vvcimx' Ag Gaumlnm~ ;# >6??# tbm HD ea~loccy ovvaigtmd tbm OVH ogd LXIH hcm~j' Ba{mum~#tbm vaxt ovvaigtmd tbm lmdihoc xmh~mto~y ox tbm OVH# {bihb ix og igodmq}otm xmvo~otiag ae d}timxogd damx gat halvcy {itb LX ;84 nmho}xm tbm lmdihoc xmh~mto~y {a~jx {itbig tbm lmdihoc aeeihmogd box o ~acm ig logokigk tbm x}vvcimx'

    Lmdihoc X}vvcy Ea~lx ogd Igumgta~imx' Tbm vaxt did gat loigtoig ohh}~otm ogd halvcmtmigumgta~y ~mha~dx ogd bod gat x}nlittmd tbm ~mq}i~md ~mha~dx ta tbm Aeeihm ae Lmdihoc Xm~uihmx

    4 Vmohm Ha~vx LX ;84 {ox x}nxtogtioccy ~muixmd ig >662' Jmy hbogkmx ta tbix vacihy ~mcotmd ta xmvo~otiag ae d}timx igtbm ~mhmivtigk# t~ohjigk# ogd igumgta~yigk ae lmdihoc x}vvcimx' Ig Dmhmlnm~ >6?? e}~tbm~ ~muixiag {ox lodm ta LX;84 oddigk Lmdihoc Tmhbgihoc K}idmcigm >46 ea~ e}~tbm~ dmtoicmd ilvcmlmgtigk k}idoghm'

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    10/36

    E igoc O }dit ^ mva~t0 Vmohm Ha~vx! C mxatba 5

    "ALX) ea~ aum~xikbt' Tbm vaxt did gat }xm laxt ae tbm ~mq}i~md lmdihoc x}vvcy ea~lx ogd tbmLXIH hcm~j did gat loigtoig o xmvo~otm lmdihoc x}vvcy igumgta~y ~mha~d' Igxtmod# tbm lmdihocaeeihm loigtoigmd igtm~goc bogd{~ittmg dixvmgxigk ~mha~dx# lojigk it dieeih}ct ta dmtm~ligm {botlmdihoc x}vvcimx {m~m }xmd d}~igk o kiumg vm~iad: ba{ logy lmdihoc x}vvcimx {m~m ag bogd:ogd {bihb x}vvcimx loy nm ~mohbigk mrvi~otiag dotmx' ^mcioncm lmdihoc x}vvcy igumgta~y ~mha~dx

    o~m h~itihoc ig lojigk ohh}~otm ogd haxt,meemhtium igumgta~y a~dm~igk dmhixiagx' E}~tbm~ it k~motcyoxxixtx ig mgx}~igk tbot tbm lmdihoc }git box tbm ovv~av~iotm itmlx ogd q}ogtitimx ae lmdihocx}vvcimx ag bogd ta meemhtiumcy t~mot Uac}gtmm~x' Ohh}~otm ogd halvcmtm ~mha~dx ocxa ligilipmtbm vatmgtioc ea~ tbmet ogd lix}xm ae lmdihoc x}vvcimx'

    Dixvaxoc ae Lmdihoc X}vvcimx' Tbm vaxt did gat dixvaxm ae mrvi~md d~}kx ig o tilmcy loggm~' [m~muim{md t{a cixtx ae mrvi~md lmdihoc x}vvcimx agm dotmd @og}o~y ?# >6?? ogd tbm atbm~ ag @}cy 2#>6??'[m idmgtieimd xmumg mrvi~md vbo~lohm}tihocx tbot bod ~mloigmd ig tbm vaxtx lmdihocx}vvcy igumgta~y ea~ t{a ta eium ymo~x nmyagd tbmi~ mrvi~otiag dotm' [bmg vbo~lohm}tihocx mrvi~mit ix ilva~togt ta dixvaxm ae tbml v~avm~cy ta ouaid bo~l ta votimgtx'

    [m ~mhallmgd0

    ;' Tbot tbm vaxt dmxikgotm o xmh}~md ~aal ea~ xta~igk lmdihoc x}vvcimx ogd ~mxt~iht itxohhmxx ta dmxikgotmd xtoee agcy'

    2' Tbot tbm vaxt hagd}ht o halvcmtm vbyxihoc igumgta~y ae lmdihoc x}vvcimx igohha~doghm {itb okmghy vacihy ogd }vdotm tbm igumgta~y ~mha~dx ohha~digkcy'

    9' Tbot tbm ha}gt~y di~mhta~ oxxikg xalmagm {ba ix gat oxxikgmd ta tbm lmdihoc aeeihm oxtbm ohhmvtoghm vaigt hcm~j ta ~mhmium lmdihoc x}vvcimx dmcium~md ta tbm vaxt'

    ?6'Tbot tbm ha}gt~y di~mhta~ ogd tbm Vmohm Ha~vx lmdihoc aeeihm~ dixvaxm ae mrvi~mdlmdihoc x}vvcimx ig o tilmcy loggm~ ig ohha~doghm {itb Vmohm Ha~vx vacihy'

    CMOXMX

    Tbm vaxt igea~loccy mrhbogkmd cmoxmd ba}xigk {itb tbm ]'X' Mlnoxxy {itba}t mgtm~igk igta ogm{ cmoxm a~ x}ncmoxigk ea~ tbm ]'X' Mlnoxxy v~avm~ty'

    LX ;88 xtotmx0

    Vmohm Ha~vx damx gat ~mcy ag a~ o{o~d cmoxmx }gdm~ tbm o}tba~ity ae atbm~ okmghimx# x}hb ox tbm Dmvo~tlmgtae Xtotm ogd ]XOID# {bihb boum tbmi~ a{g xilico~ n}t dixtightcy dieem~mgt o}tba~itimx'

    Hagt~ohtigk Aeeihm~x "HA) loy mgtm~ igta x}ncmoxmx ea~ xvmhieih v~avm~timx {itb tbm Mlnoxxy ie {o~~ogtmdny xvmhioc hi~h}lxtoghmx' X}hb hi~h}lxtoghmx likbt ighc}dm og aeem~ ae ~mgt,e~mm a~ ~md}hmd ~mgt }xm ae ov~avm~ty# cilitmd v~avm~ty ouoiconicity# a~ v~avm~timx }giq}mcy x}itmd ta Vmohm Ha~vx lixxiag' Ig tbmxm

    hi~h}lxtoghmx tbm HA l}xt xticc dmtm~ligm tbot tbm cmoxm ix ig tbm nmxt igtm~mxt ae tbm kaum~glmgt'

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    11/36

    E igoc O }dit ^ mva~t0 Vmohm Ha~vx! C mxatba ;

    [bmg xbm o~~iumd ot tbm vaxt ig Emn~}o~y >6?6# tbm h}~~mgt HD laumd igta o ]'X' Mlnoxxycmoxmd ba}xm igxtmod ae o Vmohm Ha~vx cmoxmd ba}xm tbot bod nmmg }xmd ny bm~ v~mdmhmxxa~' TbmHD mloicmd tbm Aeeihm ae Ohq}ixitiagx ogd Hagt~oht Logokmlmgt "AOHL)# ~mq}mxtigk ta x{ithbcmoxmd ~mxidmghmx {itb tbm ]'X' Mlnoxxy ig Cmxatba noxmd ag tbm v~arility ta tbm vaxt ogd bm~mxtilotm tbot haxtx ae tbm ]'X' Mlnoxxy cmoxm {a}cd nm cmxx' AOHL oduixmd tbm vaxt ta tm~ligotm

    tbm cmoxm ea~ tbm Vmohm Ha~vx ba}xm# hagd}ht og igdmvmgdmgt lo~jmt ~mxmo~hb# ogd# ie it ix tbm nmxtuoc}m ta tbm Vmohm Ha~vx# ixx}m o gm{ cmoxm ea~ tbm ]'X' Mlnoxxy ba}xm'

    Tbm vaxt v~mvo~md tbm ~mq}i~md xmcmhtiag lmla~ogd}l ea~ tbm v~avm~ty n}t did gat tm~ligotm tbmcmoxmx ga~ mgtm~ igta x}ncmoxmx'Igxtmod# tbm HD v~ahmmdmd ta mrhbogkm ~mxidmghmx {itb tbm ]'X'Mlnoxxy {itba}t v~avm~cy tm~ligotigk ae tbm cmoxmx ogd mgtm~igk igta gm{ ok~mmlmgtx'Mrhbogkigk cmoxmd ba}xmx {itba}t ea~loc cmkoc ogd odligixt~otium dah}lmgtotiag nyvoxxmxgmhmxxo~y hagt~acx ogd igh~moxmx tbm ~ixj tbot tbm vaxt loy uiacotm hagt~ohtigk ogd eigoghioc~mk}cotiagx ilvaxmd ta ligilipm tbm vatmgtioc ea~ e~o}d# {oxtm# ogd on}xm ae kaum~glmgt~mxa}~hmx' Ba{mum~# {m o~m gat lojigk o ~mhallmgdotiag ot tbix tilm nmho}xm tbm vaxt ogdAOHL boum tojmg ha~~mhtium ohtiag ogd v~avm~cy mrmh}tmd o gm{ cmoxm'

    Tbm vaxt did gat dah}lmgt occ ae tbm cmoxm igea~lotiag ~mq}i~md ta ~mva~t ta tbm bmodq}o~tm~xogd tbm Kmgm~oc Xm~uihmx Okmghy'

    LX ;88 v~ahmd}~mx xtotm0

    Vaxtx l}xt n}dkmt ig ]XD Z]'X' dacco~x\# ancikotm ig ]XD ogd tbmg ~mq}mxt voylmgt ig ]XD' ^mko~dcmxx aetbm h}~~mghy ig {bihb tbm cmoxm ix void# agcy agm h}~~mghy xba}cd nm cixtmd ag tbm cmoxm' Cixtigk natbh}~~mghy tyvmx "cahoc ogd ]XD) loy ~mx}ct ig Vmohm Ha~vx bouigk ta voy tbm bikbm~ uoc}m ae tbm t{a ig tbmhoxm ae mrt~mlm mrhbogkm ~otm ec}ht}otiagx'

    Agm havy ae occ "~moc v~avm~ty) cmoxmx ogd x}ncmoxmx "ighc}digk o havy ae tbm v~ilo~y cmoxm) l}xt nmx}nlittmd ta tbm Aeeihm ae Odligixt~otium Xm~uihmx "L!OX)# Vmohm Ha~vx![oxbigktag# {itbig 86 doyx oetm~

    tbm mrmh}tiag ae tbm cmoxm# takmtbm~ {itb tbm eacca{igk igea~lotiag gmmdmd ta e}ceicc Kmgm~oc Xm~uihmx

    Og mxtilotm ae tbm xq}o~m eaatokm ogd!a~ oh~mokm' Ie cmoxm ix ea~ o n}icdigk# igdihotm tatoc xq}o~m eaatokm aetbm n}icdigk "occ ecaa~x)' Ie tbm cmoxm ix ea~ n}icdigk"x) ogd k~a}gd# igdihotm tatoc xq}o~m eaatokm ogd v~ilo~y}xm ae mohb n}icdigk ox {mcc ox xipm ae k~a}gd'

    Ig tbm mumgt o cmoxm ix tm~ligotmd nmea~m itx mrvi~otiag dotm# gatihm l}xt nm xmgt ta AOHL ogd L!OX v~ia~ta tbm tm~ligotiag ighc}digk tbm cmoxm g}lnm~# tm~ligotiag dotm ogd ~moxag ea~ tbm mo~cy tm~ligotiag'

    [m dmtm~ligmd tbot tbm vaxt cixtmd natb ]XD ogd cahoc h}~~mghy ig itx cmoxmx' Tbm v~ahmd}~mk}idm {ox ixx}md ag Gaumlnm~ >2# >6??: tbm~mea~m tbm cmoxmx {m~m xikgmd nmea~m tbm~mq}i~mlmgt' Ba{mum~# tbm vaxt xba}cd cixt agcy cahoc h}~~mghy ig gm{ a~ ~mgm{oc cmoxmx ig tbm

    e}t}~m' Cixtigk natb h}~~mghy tyvmx h~motmx o ~ixj tbot Vmohm Ha~vx ha}cd vatmgtioccy boum ta voybikbm~ ~otm d}m ta h}~~mghy mrhbogkm ec}ht}otiagx'

    E}~tbm~# tb~mm a}t ae ea}~ cmoxmx ~muim{md did gat boum tbm xq}o~m eaatokm ogd!a~ oh~mokm ogd t{aa}t ae tbm ea}~ did gat hagtoig o xikgmd hm~tieihotm ae ohhmvtoghm' Tbm xq}o~m eaatokm ix ~mva~tmdta tbm Kmgm~oc Xm~uihm Odligixt~otiag ta ohha}gt ea~ occ emdm~oc ~moc v~avm~ty' Tbm hm~tieihotm aeohhmvtoghm igdihotmx tbm mroht dotm ae ahh}voghy ogd ~mgtoc d}m dotm tbot natb tbm vaxt ogd cmxxa~l}t}occy ok~mmd ag ta ligilipm tbm ~ixj ae cmkoc dixv}tm'

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    12/36

    E igoc O }dit ^ mva~t0 Vmohm Ha~vx! C mxatba 2

    [m ocxa ea}gd tbot tbm vaxt tm~ligotmd agm cmoxmd v~avm~ty {itba}t xmgdigk v~ia~ gatihm taAOHL ighc}digk tbm cmoxm g}lnm~# tm~ligotiag dotm ogd ~moxag ea~ tbm mo~cy tm~ligotiag' Tbmvaxt xmgt o tm~ligotiag gatihm ta tbm cmxxa~ ag @og}o~y ?9# >6?? ogd x}nxmq}mgtcy gatieimd AOHLag @og}o~y >2# >6??' E}~tbm~# tbm vaxt did gat }xm LX ;88 Tm~ligotiag Gatihm ogd ^mcmoxm ae

    Hcoil' Igxtmod tbm vaxt d~oetmd o cmttm~ tbot {ox lixxigk tbm eacca{igk ~mq}i~md mcmlmgtx0

    Cmoxm g}lnm~ Cmxxa~x ohjga{cmdkmlmgt tbot tbm v~mlixm {ox ~mt}~gmd ny Vmohm Ha~vx ta tbm

    Cmxxa~

    Xtotmlmgt tbot tbm cmxxa~ ~mcmoxmd ogd dixhbo~kmd tbm ]'X' Kaum~glmgt# ogd ogyokmghy# okmgt# aeeihm~x a~ mlvcaymmx tbm~mae# e~al ogy ogd occ cionicitimx#ancikotiagx# hcoilx# ogd dmlogdx ae ogy jigd a~ got}~m o~ixigk e~al ogy eohtx a~ohtiagx# {bmtbm~ ga{ jga{g a~ }gjga{g# {itb ~mxvmht ta ogy ae tbm eohtx ogdhi~h}lxtoghmx oxxahiotmd {itb tbm cmoxm a~ itx tm~ligotiag ny tbm vo~timx'

    [m ^mhallmgd0

    ??'Tbot tbm vaxt gatiey tbm Aeeihm ae Ohq}ixitiagx ogd Hagt~oht Logokmlmgt v~ia~ tatm~ligotigk cmoxmx ogd }xm tbm ~mq}i~md tm~ligotiag gatihm ogd ~mcmoxm ae hcoil'

    ?>'Tbot tbm di~mhta~ ae logokmlmgt ogd avm~otiagx ighc}dm xq}o~m eaatokm# o xikgmdhm~tieihotm ae ohhmvtoghm ogd cixt agcy agm h}~~mghy ig gm{ ogd ~mgm{oc cmoxmx'

    UOC]M ODDMD TOR

    Tbm vaxt ha}cd ilv~aum itx UOT ~me}gd v~ahmxx ny v}~x}igk mciligotiag ae UOT ot tbm vaigt ae

    xocm# xt~mgktbmgigk hagt~acx aum~ v~mvo~igk tbm UOT ~me}gd ~mq}mxtx# ogd ~mq}mxtigk ~me}gdxla~m e~mq}mgtcy'

    Tbm ha}gt~y ok~mmlmgt nmt{mmg tbm ]gitmd Xtotmx ogd Cmxatba xikgmd ag Xmvtmlnm~ >># ?95;xtotmx0

    Tbm Kaum~glmgt ae tbm Jigkdal ae Cmxatba {icc mrmlvt e~al occ tormx# h}xtalx d}timx ogd atbm~ hbo~kmx#occ mq}ivlmgt ogd x}vvcimx igt~ad}hmd igta a~ ohq}i~md ig tbm Jigkdal ae Cmxatba ny tbm Kaum~glmgt aetbm ]gitmd Xtotmx# a~ ogy hagt~ohta~ eigoghmd ny it'

    AELB xmhtiag ;'?'?# xtotmx# Vaxtx xba}cd v}~x}m mciligotigk UOT "Uoc}m Oddmd Tor) ot Vaigt

    ae Xocm# xa tbm ~me}gdx da gat gmmd ta nm v~ahmxxmd'Vaxtx xba}cd x}nlit ~me}gd ~mq}mxtx ot cmoxtq}o~tm~cy'

    Tbm ~mkixtm~md umgda~x=

    = Agcy ~mkixtm~md umgda~x {itb tbm ^mumg}m O}tba~ity ig Cmxatba o~m occa{md ta hbo~km UOT'

    ig Cmxatba odd ?4 vm~hmgt UOT ea~ v}~hboxmx hotmka~ipmd ox atbm~x}vvcimx ogd xm~uihmx "}ticity umgda~x odd =,vm~hmgt)' Nmkiggigk ig EY >66;# tbm hoxbim~~mha~dmd dmtoicx ae UOT ~me}gd ola}gtx ogd ~mxvmhtium ancikotiag g}lnm~x ag og Mrhmc

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    13/36

    E igoc O }dit ^ mva~t0 Vmohm Ha~vx! C mxatba 9

    xv~modxbmmt' Nmt{mmg EYx >66;,>6??# vaxt haccmhtmd $?;>#9;2 ig UOT ~me}gdx e~al tbm Cmxatba^mumg}m O}tba~ity "C^O)'

    Tbm vaxt ha}cd koig meeihimghy ogd ~md}hm tbm meea~t ae v~mvo~igk UOT ~me}gdx ny mciligotigkUOT ot tbm vaigt ae xocm' Cmxatba co{ k~ogtx mrmlvtiagx ea~ x}vvcimx ta divcalotih lixxiagx' Tbm

    vaxt bod gat e}ccy muoc}otmd tbm emoxinicity ae mciligotigk UOT hbo~kmx ot vaigt ae xocm'Ie tbmvaxt mciligotmd UOT hbo~kmx nmea~m iguaihigk# it ha}cd ~md}hm tbm ola}gt ae tilm ogd meea~t ittojmx ta v~mvo~m UOT ~me}gdx'Ea~ mrolvcm# agm umgda~ ea~ xmh}~ity xm~uihmx ohha}gtmd ea~ovv~arilotmcy 4; vm~hmgt "$2?#89> a}t ae $?;>#9;2) ae tbm tatoc UOT ~me}gd haccmhtmd ny tbmvaxt d}~igk tbm vm~iad EYx >66;,>6??' E}~tbm~# mciligotigk UOT ot tbm vaigt ae xocm ligilipmxtbm ~ixj ae e~o}d ogd }gigtmgtiagoc m~~a~x'

    Tbm vaxtx v~ahmxx ea~ idmgtieyigk UOT hbo~kmx ogd v~mvo~igk tbm UOT ~me}gd ~mq}mxtx did gatmgx}~m occ UOT hbo~kmx {m~m haccmhtmd' [m halvo~md UOT haccmhtiagx {itb og mxtilotm ae UOThbo~kmx ea~ EYx >66; ogd >6??' Noxmd ag a}~ ogocyxix# {m mxtilotm tbot tbm ola}gt ae vatmgtioc}ghcoilmd UOT mrhmmdmd tbm ola}gt ae UOT haccmhtmd ny ovv~arilotmcy $54#5;6' [m

    dmumcavmd tbm eacca{igk lmtbadacaky ea~ a}~ ogocyxix0

    o) [m idmgtieimd tbm oht}oc UOT ~me}gdx haccmhtmd nmt{mmg EYx >66;,>6?? tbot bodnmmg void ny tbm vaxt ta tbm ~mkixtm~md umgda~ golmx }xigk tbm igea~lotiag vaxt~mha~dmd ig tbm UOT t~ohjigk {a~jxbmmt'

    n) [m halnigmd tbm EYx >66;,>6?? dixn}~xmlmgtx lodm ta tbmxm ~mkixtm~md umgda~xnoxmd ag dixn}~xmlmgtx doto v~auidmd ny bmodq}o~tm~x'

    h) [m dmtm~ligmd tbm vatmgtioc ola}gt ae UOT tbot tbm vaxt void ny ovvcyigk tbm~mcmuogt UOT ~otm ta tbm dixn}~xmlmgtx'

    d) [m halvo~md tbm ola}gt ae UOT haccmhtmd ny tbm vaxt {itb tbm mxtilotmd UOThbo~kmd ny tbm umgda~x ta dmtm~ligm og ovv~arilotm ola}gt ae UOT tbot {oxmxtilotmd ta nm }ghcoilmd'

    Tbm mxtilotmd }ghcoilmd ola}gt ha}cd ighc}dm ~me}gd hcoilx ~m`mhtmd ny C^O d}m ta dmcoyx igeicigk tbm ~me}gd ovvcihotiag' Ohha~digk ta tbm xtoee# tbm C^O bod ~m`mhtmd iguaihmx d}m ta dmcoyxig eicigk' Ba{mum~# tbm vaxt did gat dah}lmgt ogy dixh~mvoghimx nmt{mmg ola}gtx hcoilmd ogdola}gtx haccmhtmd' D}~igk tbm o}dit tbm vaxt nmkog x}nlittigk UOT ~me}gd ~mq}mxtx ag olagtbcy noxix'

    [m ~mhallmgd0

    ?8'Tbot tbm ha}gt~y di~mhta~# ig haa~digotiag {itb tbm ]'X' Mlnoxxy# v}~x}m mciligotigkuoc}m oddmd tor ot vaigt ae xocm ny antoigigk o uoc}m oddmd tor mrmlvtmd vm~lit'

    ?4'Tbot tbm vaxt mxtoncixb o ea~loc v~ahmd}~m ta mgx}~m tbot occ mrvmgdit}~mx x}n`mht tauoc}m oddmd tor o~m hcoilmd ogd haccmhtmd e~al tbm Cmxatba ^mumg}m O}tba~ity ig otilmcy loggm~'

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    14/36

    E igoc O }dit ^ mva~t0 Vmohm Ha~vx! C mxatba ?6

    ?='Tbot tbm vaxt halvo~m tbm hcoilmd uoc}m oddmd tor ola}gt ta tbm oht}oc ola}gthaccmhtmd ogd ogocypm tbm dieem~mghmx ta dmtm~ligm {bmtbm~ vaxt hog v~auidm odditiagocdmtoicx a~ ilv~aum itx v~ahmxx ta ~md}hm tbm ola}gt ae ~m`mhtmd hcoilx'

    V^AVM^TY LOGOKMLMGT

    Tbm vaxt did gat loigtoig ohh}~otm ogd }v,ta,dotm igumgta~y ~mha~dx'

    Xtogdo~dx ea~ Igtm~goc Hagt~ac ig tbm Emdm~oc Kaum~glmgt "KOA!OILD,66,>?'8'?) ixx}md nytbm Kaum~glmgt Ohha}gtonicity Aeeihm "bm~moetm~# KOA Xtogdo~dx) xtotm# Og okmghy l}xtmxtoncixb vbyxihoc hagt~ac ta xmh}~m ogd xoemk}o~d u}cgm~oncm oxxmtx'''' X}hb oxxmtx xba}cd nmvm~iadihoccy ha}gtmd ogd halvo~md ta hagt~ac ~mha~dx' Tbm KOA Xtogdo~dx oxxm~t tbothagt~ac ohtiuitimx bmcv ta mgx}~m tbot occ t~ogxohtiagx o~m halvcmtmcy ogd ohh}~otmcy ~mha~dmd'Tbm KOA Xtogdo~dx ocxa ~mq}i~m tbm xmvo~otiag ae d}timx# xtotigk# Jmy d}timx ogd

    ~mxvagxinicitimx gmmd ta nm diuidmd ogd xmk~mkotmd olagk dieem~mgt vmavcm ta ~md}hm tbm ~ixj aem~~a~ a~ e~o}d'

    D}~igk a}~ o}dit {m ottmlvtmd ta cahotm v~avm~ty cixtmd ag tbm vm~xagoc v~avm~ty igumgta~y'Ba{mum~# {m dmtm~ligmd tbot tbm igumgta~y {ox gat }v,ta,dotm ogd tbm xtot}x ae oxxmtx {oxigha~~mhtcy xtotmd' Tbm cixt did gat hagtoig ohh}~otm cahotiagx lojigk it dieeih}ct ta um~iey tbmmrixtmghm ae v~avm~ty'

    Ig Ahtanm~ >6??# tbm vaxt nmkog ilvcmlmgtigk tbm Vmohm Ha~vx gm{ No~T~or xaet{o~m ea~logokmlmgt ae vm~xagoc v~avm~ty ~mha~dx ogd igumgta~y v~ahmxx' [bmg tbix xaet{o~m ix e}ccyilvcmlmgtmd it ix mrvmhtmd ta mgboghm hagt~acx ny o}talotigk v~avm~ty ~mha~dx ogd ogg}oc

    igumgta~y v~ahmxxmx'

    [m ~mhallmgd0

    ?5'Tbot tbm di~mhta~ ae logokmlmgt ogd avm~otiagx ~mhaghicm tbm vbyxihoc igumgta~ytojmg {itb tbm v~avm~ty igumgta~y dotonoxm ogd ~mxmo~hb ogy dixh~mvoghimx'

    Tbm vaxt did gat loigtoig xmk~mkotiag ae d}timx nmt{mmg tbm xtoee {ba o~m v}~hboxigkv~avm~ty# }vdotigk tbm dotonoxm# ogd tojigk vbyxihoc igumgta~y'

    Tbm Vmohm Ha~vx Vm~xagoc V~avm~ty Logokmlmgt Bogdnaaj~mq}i~mx vaxtx ta xmvo~otm~mxvagxinicitimx ea~ v}~hboxigk v~avm~ty# loigtoigigk tbm v~avm~ty dotonoxm# ogd hagd}htigk tbmvbyxihoc igumgta~y ae v~avm~ty' Tbm bogdnaaj xtotmx0

    Tbm agm ~mq}i~mlmgt ix tbot tbmxm d}timx l}xt nm oxxikgmd ta xmvo~otm vmavcm# ig a~dm~ ta mgx}~m xmvo~otiagae d}timx ogd ovv~av~iotm igtm~goc hagt~acx' Ie tbm xolm vm~xag ix v}~hboxigk og itml# mgtm~igk it igta tbmdotonoxm# ogd igumgta~yigk it# tbm~m o~m igh~moxmd hboghmx ae natb lixtojmx ogd oht}oc e~o}d' Bouigkl}ctivcm vmavcm iguacumd ig tbm ciem ae tbm oxxmt ~md}hm tbm avva~t}gitimx ea~ lixtojmx a~ e~o}d'

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    15/36

    E igoc O }dit ^ mva~t0 Vmohm Ha~vx! C mxatba ??

    [m dmtm~ligmd tbot tbm xolm igdiuid}oc mgtm~md v}~hboxmd v~avm~ty igta tbm dotonoxm ogdhagd}htmd tbm vbyxihoc igumgta~y' Xmvo~otigk tbm d}timx ~mko~digk v~avm~ty logokmlmgt ix ogilva~togt hagt~ac ta bmcv v~mumgt {oxtm# e~o}d# ogd on}xm' Aghm tbm vaxt box ~moxxikgmd tbm~mxvagxinicitimx ogd e}ccy ilvcmlmgtmd tbm gm{ No~T~or xaet{o~m# tbm v~avm~ty dotonoxm xba}cdeohicitotm bmcvigk mgea~hm tbm xmvo~otiag ae d}timx tb~a}kb dmeigmd }xm~ ~acmx'

    [m ~mhallmgd0

    ?;'Tbm ha}gt~y di~mhta~ oxxikg xmvo~otm igdiuid}ocx ta hagd}ht tbm vbyxihoc igumgta~y ogdloigtoig tbm ~mha~dx dah}lmgtigk tbm v~avm~ty dotonoxm'

    ILV^MXT E]GDX LOGOKMLMGT

    Xtoee did gat hcmo~ tbmi~ t~oumc ua}hbm~x ig o tilmcy loggm~'

    AELB =;'56# xtotmx# It ix tbm ~mxvagxinicity ae tbm t~oumcm~ ta vm~xagoccy v~mvo~m tbm t~oumcua}hbm~ {itbig = doyx ae halvcmtiag ae tbm t~oumc' Tbm odligixt~otium }git ~muim{x ogd ovv~aumxtbm t~oumc ua}hbm~' Tbm xtoee did gat hagxixtmgtcy x}nlit tbmi~ t~oumc ua}hbm~x ig o tilmcyloggm~' A}~ ~muim{ ae xmumg xolvcmd t~oumc ua}hbm~x nmt{mmg Gaumlnm~ >6?6 ogd Xmvtmlnm~>6?? dixhcaxmd tbot gagm ae tbm xmumg bod nmmg halvcmtmd ig o tilmcy loggm~' Tbm dmcoyxxvoggmd nmt{mmg xmumg ogd 56 doyx {itb oum~okm dmcoy ae >? doyx' E}~tbm~# {m ea}gd tb~mm a}tae tbm xmumg t~oumc o}tba~ipotiagx {m~m gat xikgmd ny tbm t~oumcm~ ogd tbm ovv~auigk aeeihioc'

    Hcmo~igk igtm~il oduoghmx ig o tilmcy loggm~ mgx}~mx o v~alvt ~mt}~g ae }g}xmd e}gdx ogd bmcvxta ligilipm ilv~mxt e}gd hoxb ~mq}i~md ta nm ag bogd'

    [m ~mhallmgd0

    ?2'Tbot tbm di~mhta~ ae logokmlmgt ogd avm~otiagx ~mligd vaxt xtoee ae tbm ~mq}i~mlmgtta x}nlit tbmi~ t~oumc ua}hbm~x {itbig eium {a~jigk doyx ogd lagita~ tbm xtot}x tamgx}~m tbot oduoghmx# ie ogy# o~m hcmo~md ig o tilmcy loggm~'

    Tbm hoxbim~ did gat hbogkm tbm halnigotiag ta tbm ilv~mxt e}gd xoem ogg}occy'

    LX ;56'='># xtotmx0

    Tbm hoxbim~ l}xt vm~xagoccy xmt tbm halnigotiag ta tbm xoem'''' v~auidm o havy ae tbm halnigotiag ig o xmocmdmgumcavm ta tbm Mlnoxxy ^XA' Tbm halnigotiag xba}cd nm hbogkmd ot cmoxt ogg}occy# {bmgmum~ tbm~m ix o

    hbogkm ig hoxbim~x# a~ {bmgmum~ tbm halnigotiag nmhalmx jga{g ta o vm~xag atbm~ tbog tbm hoxbim~'

    Tbm hoxbim~ did gat hbogkm tbm halnigotiag ogg}occy ogd did gat v~auidm o havy ae tbmhalnigotiag ig o xmocmd mgumcavm ta tbm ]'X' Mlnoxxy ~mkiagoc xmh}~ity aeeihm~' ^a}tigmcyhbogkigk tbm halnigotiag ~md}hmx tbm ~ixj ae }go}tba~ipmd ohhmxx ta tbm hoxb ogd oxxahiotmdvatmgtioc ea~ e~o}d ogd on}xm'

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    16/36

    E igoc O }dit ^ mva~t0 Vmohm Ha~vx! C mxatba ?>

    [m ~mhallmgd0

    ?9'Tbot tbm hoxbim~ hbogkm tbm halnigotiag ogd v~auidm o havy ae tbm halnigotiag ig oxmocmd mgumcavm ta tbm ]'X' Mlnoxxy ~mkiagoc xmh}~ity aeeihm~'

    Tbm hoxbim~ did gat odmq}otmcy hagt~ac ohhmxx ta tbm hoxbim~ hokm'

    Tbm hoxbim~x hokm {ox gat oc{oyx xmh}~md d}~igk n}xigmxx ba}~x' [m anxm~umd tbot tbm hoxbim~e~mq}mgtcy cmet tbm xmh}~md o~mo ta vihj }v v~igtmd kmgm~oc ~mhmivtx a~ lojm vbatahavimx ag tbmhavy lohbigm a}txidm ae bm~ xmh}~md ~aal {itba}t mgx}~igk tbm daa~ {ox hcaxmd ogd cahjmd'Tbix ha}cd vatmgtioccy halv~alixm tbm xoemk}o~digk ae uoc}oncm dah}lmgtx ogd hoxb'

    [m ~mhallmgd0

    >6'Tbot tbm di~mhta~ ae logokmlmgt ogd avm~otiagx igxtocc o v~igtm~ igxidm tbm hoxbim~hokm xa tbm hoxbim~ damxgt cmoum bm~ hokm e~mq}mgtcy'

    EIXHOC HADIGK LIXHCOXXIEIHOTIAG

    Tbm vaxt lixhcoxxieimd $82#4;? mrvmgdit}~mx ta igohh}~otm an`mht hcoxx hadmx'

    Eixhoc Hadm >6?> xtotmx0

    Tbm An`mht Hcoxx Hadm "AHH) ix }xmd ta hcoxxiey mrvmgdit}~mx ohha~digk ta tyvmx ae kaadx ogd xm~uihmx#x}hb ox vm~xaggmc# t~oumc# ~mgt# ogd x}vvcimx' Ig Adyxxmy# Vmohm Ha~vx box mxtoncixbmd itx an`mht hcoxx hadmxta halvcy {itb tbm Aeeihm ae Logokmlmgt ogd N}dkmt "ALN) ~mva~tigk ~mq}i~mlmgtx'

    Noxmd ag a}~ ogocyxix ae dixn}~xmlmgtx ea~ EY >669 , EY >6??# {m idmgtieimd tbot tbm vaxtlixhcoxxieimd mrvmgdit}~mx# xvmhieihoccy0

    Tbm vaxt igovv~av~iotmcy occahotmd $?5#2=; ig hagem~mghm cadkigk haxtx ta xtoee ogdUac}gtmm~ t~oumc igxtmod ae hagem~mghm t~oumc haxtx' Tbm Vmohm Ha~vx Eixhoc HadigkBogdnaaj mrvcihitcy xtotmx tbot hagem~mghm t~oumc haxtx ighc}dmx occ t~oumc haxtxoxxahiotmd {itb xtoee hagem~mghmx ighc}digk t~oumc# vm~ diml# ogd occa{oghmx'

    Tbm vaxt lixhcoxxieimd hall}gihotiag mrvmgxmx ae $5#29= void ta o vbagm ho~~im~ oxhalv}tm~ mq}ivlmgt ogd xaet{o~m'

    Tbm vaxt lixhcoxxieimd $?4#;?9 void ta o}ta xm~uihm umgda~ ox x}vvcimx atbm~ tbog tbaxm}xmd ea~ lata~ ogd umbihcm'

    It ix h~}hioc ea~ tbm vaxt ta }xm tbm ohh}~otm an`mht hcoxx hadmx ig tbm eigoghioc xyxtml ta hagt~ac}xm ae ~mxa}~hmx ohha~digk ta tbm v}~vaxmx ox v~auidmd ea~ ig tbm n}dkmt o}tba~ity' Mgx}~igk tbmohh}~ohy ogd ~mcionicity ae eigoghioc igea~lotiag ix gmhmxxo~y ta lojm igea~lmd dmhixiagx ona}tokmghy ~mxa}~hmx'

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    17/36

    E igoc O }dit ^ mva~t0 Vmohm Ha~vx! C mxatba ?8

    [m ~mhallmgd0

    >?'Tbot tbm di~mhta~ ae logokmlmgt ogd avm~otiag mxtoncixb ogd mgea~hm ea~loc v~ahmd}~mxta mgx}~m tbot occ dixn}~xmlmgtx o~m occahotmd ta ovv~av~iotm an`mht hcoxx hadmx'

    K^OGT LOGOKMLMGT

    Tbm vaxt did gat boum og meemhtium v~ahmxx ta t~ohj Vmohm Ha~vx Vo~tgm~xbiv V~ak~ol "VHVV)k~ogt v~a`mhtx'

    LX ;>6# ='?'?6# xtotmx0

    Tbm Haa~digota~ {icc lagita~ tbm xtot}x ae tbm v~a`mht ogd haa~digotm {itb tbm VHU d}~igk ilvcmlmgtotiag'Tbm VHU xbocc igea~l tbm Haa~digota~ ae ogy dmcoyx# v~ancmlx# a~ atbm~ dieeih}ctimx tbot ha}cd xikgieihogtcyoctm~ tbm v~a`mht+x xhbmd}cm a~ `mavo~dipm itx x}hhmxxe}c halvcmtiag'

    Tbm vaxt did gat boum o dmxikgotmd VHVV haa~digota~' Igxtmod# tbm oxxahiotm Vmohm Ha~vxdi~mhta~x bmcvmd Uac}gtmm~x idmgtiey# v~mvo~m# lagita~# ogd n}dkmt tbm v~a`mhtx' Tbm di~mhta~ aelogokmlmgt ogd avm~otiagx loigtoigmd tbm v~a`mhtx eicmx' Noxmd ag a}~ ~muim{ ae VHVV v~a`mhteicmx# {m dmtm~ligmd tbot0

    Tbm v~a`mhtx eicmx {m~m gat {mcc a~kogipmd' Tbm vaxt bod ga v~ahmd}~mx ig vcohm ta t~ohj tbm xtot}x ae tbm v~a`mhtx' Tbm vaxt did gat ~mhaghicm tbm n}dkmtmd haxt {itb tbm oht}oc haxt ea~ mohb v~a`mht'

    [m ~mhallmgd0

    >>'Tbot tbm vaxt mxtoncixb ea~loc v~ahmd}~mx ta t~ohj Vmohm Ha~vx Vo~tgm~xbiv V~ak~olv~a`mhtx ogd ta ~mhaghicm tbm oht}oc mrvmgdit}~m {itb tbm n}dkmtmd mrvmgdit}~mx'

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    18/36

    E igoc O }dit ^ mva~t0 Vmohm Ha~vx! C mxatba ?4

    ATBM^ O^MOX AE HAGHM^G

    HALL]GIHOTIAG NMT[MMG TBM VAXT OGD BMOD_]O^TM^X

    Octba}kb vaxtx o~m vm~littmd ta loigtoig cmoxmx ig ogtihivotiag ae ]'X' xtoee# {m nmcimum tbotnmttm~ hall}gihotiag nmt{mmg vaxt ogd bmodq}o~tm~x ha}cd boum bmcvmd tbm vaxt lojm igea~lmddmhixiagx ag cmoxigk ogd e}~gixbigk o ~mxidmghm dmxikgotmd ea~ o ]'X' VHLA' Nmt{mmgXmvtmlnm~ ?5 ogd Ahtanm~ ;#

    >6?6# tbm vaxt v}~hboxmd ogd ~mhmiumd gm{ e}~git}~m ae $>6#?5> ig

    v~mvo~otiag ea~ xmttigk }v o gm{cy,bi~md ]'X' VHLAx ~mxidmghm' Ba{mum~# ag Xmvtmlnm~ ?4#>6?6# tbm xmcmhtmd ]'X' VHLA igea~lmd ALX tbot xbm dmhidmd gat tojm tbm vaxitiag' Tbm vaxtv~ahmmdmd ta v}~hboxm e}~git}~m nmho}xm ALX {ox xticc hagxidm~igk bi~igk o ]'X' VHLA' NyGaumlnm~ >6?6# ALX dmhidmd ta bi~m o tbi~d,ha}gt~y gotiagoc VHLA igxtmod {ba {ox gmitbm~mgtitcmd ta o ~mxidmghm ga~ e}~git}~m'

    X}nxmq}mgtcy# tbm ~mkiag igxt~}htmd tbm vaxt ta }xm xalm ae tbm e}~git}~m ig atbm~ kaum~glmgt,

    cmoxmd ~mxidmghmx' Ox o ~mx}ct# tbm vaxt t~ogxem~~md vo~t ae tbm e}~git}~m ta atbm~ ~mxidmghmx ogd tbm~mloigigk vo~t {ox jmvt }g}xmd ig xta~okm ~aal' Tbm vaxt ocxa dixh}xxmd ba{ ta bogdcm tbm~mxidmgtioc cmoxm {itb ~mkiag' Eigoccy# ig @og}o~y >6??# tbm vaxt aeeihioccy tm~ligotmd tbm cmoxm'[m nmcimum tbot nmttm~ hall}gihotiag nmt{mmg ALX# ~mkiag# ogd tbm vaxt likbt boum v~mumgtmd}ggmhmxxo~y v}~hboxmx ea~ e}~git}~m ogd mgoncmd vaxt ta tm~ligotm tbm cmoxm xaagm~'

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    19/36

    E igoc O }dit ^ mva~t0 Vmohm Ha~vx! C mxatba ?=

    _]MXTIAGMD HAXTX OGD

    E]GDX TA NM V]T TA NMTTM^ ]XM

    [m did gat idmgtiey ogy q}mxtiagmd haxtx' [m idmgtieimd $5;#644 ig e}gdx ta nm v}t ta nmttm~ }xmd}~igk tbm ha}~xm ae tbm o}dit' E}gdx ta nm v}t ta nmttm~ }xm ighc}dmx e}gdx tbot ha}cd nm }xmdla~m meeihimgtcy ie logokmlmgt taaj ohtiagx ta ilvcmlmgt ogd halvcmtm tbm ~mhallmgdotiagx'

    Octba}kb tbm vaxt {icc gat nm oncm ta ~mha}v tbm uoc}m oddmd tor ag tbm EY >66; >6??mrvmgdit}~mx# {m nmcimum tbot ilvcmlmgtigk a}~ ~mhallmgdotiagx {icc bmcv vaxt ~mhakgipmxilico~ xouigkx ig tbm e}t}~m'

    E}gdx ta nm V}t ta Nmttm~ ]xm

    ^mhallmgdotiagg}lnm~

    Dmxh~ivtiag Ola}gt

    = Niccx ae Haccmhtiag igovv~av~iotmcy uaidmd $ >#8;4

    ?8Mxtilotmd ola}gt ae vatmgtioc uoc}m oddmd tor ~me}gdx}ghcoilmd e~al EY >66; >6??

    $54#5;6

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    20/36

    E igoc O }dit ^ mva~t0 Vmohm Ha~vx! C mxatba ?5

    CIXT AE ^MHALLMGDOTIAGX

    [m ~mhallmgd0

    ?' Tbot tbm ha}gt~y di~mhta~ mxtoncixb ogd mgea~hm tbm cilitmd vm~xagoc }xm vacihy ea~ occmlvcaymmx ig halvcioghm {itb Vmohm Ha~vx Log}oc xmhtiag =4;'>' Tbot tbm haccmhtiag aeeihm~ igitiotm haccmhtiag ea~ occ voxt d}m niccx ae haccmhtiag ogd xmgd

    ~a}tigm ~mligdm~x ea~ a}txtogdigk ola}gtx'

    8' Tbot tbm ha}gt~y di~mhta~ dixhagtig}m tbm v~ohtihm ae ixx}igk l}ctivcm niccx ae haccmhtiagta xtoee ea~ tbm v}~vaxm ae ohhmvtigk igxtocclmgt voylmgtx ogd hall}gihotm tbix ta xtoeetb~a}kb o lmla~ogd}l a~ }vdotm d xtogdo~d avm~otigk v~ahmd}~m'

    4' Tbot tbm ha}gt~y di~mhta~ dmumcav ogd ilvcmlmgt odmq}otm xmk~mkotiag ae d}timxnmt{mmg niccigk ogd haccmhtiag e}ghtiagx'

    =' Tbot tbm di~mhta~ ae logokmlmgt ogd avm~otiagx ~m,ixx}m niccx ae haccmhtiag ea~ v~muia}xniccx ae haccmhtiag tbot {m~m igovv~av~iotmcy uaidmd a~ antoig ovv~av~iotm {oium~x e~altbm Vmohm Ha~vx![oxbigktag ig ohha~doghm {itb tbm vacihy'

    5' Tbot tbm di~mhta~ ae logokmlmgt ogd avm~otiagx ~mhaghicm tbm vbagm }xokm xv~modxbmmtx{itb tbm nicc ae haccmhtiag cak ta mgx}~m tbot occ a}txtogdigk nocoghm ae vm~xagoc vbagm}xokm o~m niccmd v~avm~cy'

    ;' Tbot tbm vaxt dmxikgotm o xmh}~md ~aal ea~ xta~igk lmdihoc x}vvcimx ogd ~mxt~iht itxohhmxx ta dmxikgotmd xtoee agcy'

    2' Tbot tbm vaxt hagd}ht o halvcmtm vbyxihoc igumgta~y ae lmdihoc x}vvcimx ig ohha~doghm{itb okmghy vacihy ogd }vdotm tbm igumgta~y ~mha~dx ohha~digkcy'

    9' Tbot tbm ha}gt~y di~mhta~ oxxikg xalmagm {ba ix gat oxxikgmd ta tbm lmdihoc aeeihm oxtbm ohhmvtoghm vaigt hcm~j ta ~mhmium lmdihoc x}vvcimx dmcium~md ta tbm vaxt'

    ?6'Tbot tbm ha}gt~y di~mhta~ ogd tbm Vmohm Ha~vx lmdihoc aeeihm~ dixvaxm ae mrvi~mdlmdihoc x}vvcimx ig o tilmcy loggm~ ig ohha~doghm {itb Vmohm Ha~vx vacihy'

    ??'Tbot tbm vaxt gatiey tbm Aeeihm ae Ohq}ixitiagx ogd Hagt~oht Logokmlmgt v~ia~ tatm~ligotigk cmoxmx ogd }xm tbm ~mq}i~md tm~ligotiag gatihm ogd ~mcmoxm ae hcoil'

    ?>'Tbot tbm di~mhta~ ae logokmlmgt ogd avm~otiagx ighc}dm xq}o~m eaatokm# o xikgmdhm~tieihotm ae ohhmvtoghm ogd cixt agcy agm h}~~mghy ig gm{ ogd ~mgm{oc cmoxmx'

    ?8'Tbot tbm ha}gt~y di~mhta~# ig haa~digotiag {itb tbm ]'X' Mlnoxxy# v}~x}m mciligotigkuoc}m oddmd tor ot vaigt ae xocm ny antoigigk o uoc}m oddmd tor mrmlvtmd vm~lit'

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    21/36

    E igoc O }dit ^ mva~t0 Vmohm Ha~vx! C mxatba ?;

    ?4'Tbot tbm vaxt mxtoncixb o ea~loc v~ahmd}~m ta mgx}~m tbot occ mrvmgdit}~mx x}n`mht tauoc}m oddmd tor o~m hcoilmd ogd haccmhtmd e~al tbm Cmxatba ^mumg}m O}tba~ity ig otilmcy loggm~'

    ?='Tbot tbm vaxt halvo~m tbm hcoilmd uoc}m oddmd tor ola}gt ta tbm oht}oc ola}gt~miln}~xmd ogd ogocypm tbm dieem~mghmx ta dmtm~ligm {bmtbm~ vaxt hog v~auidmodditiagoc dmtoicx a~ ilv~aum itx v~ahmxx ta ~md}hm tbm ola}gt ae ~m`mhtmd hcoilx'

    ?5'Tbot tbm di~mhta~ ae logokmlmgt ogd avm~otiagx ~mhaghicm tbm vbyxihoc igumgta~y tojmg{itb tbm v~avm~ty igumgta~y dotonoxm ogd ~mxmo~hb ogy dixh~mvoghimx'

    ?;'Tbot tbm ha}gt~y di~mhta~ oxxikg xmvo~otm igdiuid}ocx ta hagd}ht tbm vbyxihoc igumgta~yogd loigtoig tbm ~mha~dx dah}lmgtigk tbm v~avm~ty dotonoxm'

    ?2'Tbot tbm di~mhta~ ae logokmlmgt ogd avm~otiagx ~mligd vaxt xtoee ae tbm ~mq}i~mlmgt tax}nlit tbmi~ t~oumc ua}hbm~x {itbig eium {a~jigk doyx ogd lagita~ tbm xtot}x ta mgx}~mtbot oduoghmx# ie ogy# o~m hcmo~md ig o tilmcy loggm~'

    ?9'Tbot tbm hoxbim~ hbogkm tbm halnigotiag ogd v~auidm o havy ae tbm halnigotiag ig oxmocmd mgumcavm ta tbm ]'X' Mlnoxxy ~mkiagoc xmh}~ity aeeihm~'

    >6'Tbot tbm di~mhta~ ae logokmlmgt ogd avm~otiagx igxtocc o v~igtm~ igxidm tbm hoxbim~ hokmxa tbm hoxbim~ damxgt cmoum bm~ hokm e~mq}mgtcy'

    >?'Tbot tbm di~mhta~ ae logokmlmgt ogd avm~otiag mxtoncixb ogd mgea~hm ea~loc v~ahmd}~mxta mgx}~m tbot occ dixn}~xmlmgtx o~m occahotmd ta ovv~av~iotm an`mht hcoxx hadmx'

    >>'Tbot tbm vaxt mxtoncixb ea~loc v~ahmd}~mx ta t~ohj Vmohm Ha~vx Vo~tgm~xbiv V~ak~olv~a`mhtx ogd ta ~mhaghicm tbm oht}oc mrvmgdit}~m {itb tbm n}dkmtmd mrvmgdit}~mx'

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    22/36

    OVVMGDIR O

    E igoc O }dit ^ mva~t0 Vmohm Ha~vx! C mxatba ?2

    AN@MHTIUM#XHAVM# OGD LMTBADACAKY

    A}~ an`mhtium ig o}ditigk aum~xmox vaxtx ix ta dmtm~ligm {bmtbm~ tbm eigoghioc ogd odligixt~otiumavm~otiagx o~m e}ghtiagigk meemhtiumcy ogd halvcy {itb Vmohm Ha~vx vacihimx ogd emdm~oc

    ~mk}cotiagx' A}~ o}dit haghc}xiagx o~m noxmd ag igea~lotiag e~al tb~mm xa}~hmx0 "?) dah}lmgtogd doto ogocyxix# ">) igtm~uim{x# ogd "8) di~mht anxm~uotiag'[m hagd}htmd tbix vm~ea~loghmo}dit ig ohha~doghm {itb kmgm~occy ohhmvtmd kaum~glmgt o}ditigk xtogdo~dx' Tbaxm xtogdo~dx~mq}i~m tbot {m vcog ogd vm~ea~l tbm o}dit ta antoig x}eeihimgt# ovv~av~iotm muidmghm ta v~auidm o~moxagoncm noxix ea~ a}~ eigdigkx ogd haghc}xiagx noxmd ag a}~ o}dit an`mhtiumx' [m nmcimum tbottbm muidmghm antoigmd v~auidmx o ~moxagoncm noxix ea~ a}~ eigdigkx ogd haghc}xiagx noxmd ag a}~o}dit an`mhtiumx'

    A}~ o}dit haum~md eixhoc ymo~x >669# >6?6 ogd >6??# mrhmvt ea~ tbm NAHx ogd UOT' Noxmd aga}~ v~aemxxiagoc `}dklmgt# {m mrvogdmd a}~ o}dit xhavm ae UOT ogd NAHx ea~ og odditiagoc t{aymo~x "EYx >66; ogd >662') [m ocxa hagtohtmd tbm C^O ta antoig o xtotmlmgt ae UOT voylmgtx

    xighm >66;' [m halvo~md tbm vaxtx ~mha~dx {itb tbm C^Ox xtotmlmgt ta oxxmxx tbm~moxagoncmgmxx ae tbm UOT hcoilmd ogd haccmhtmd' [m vm~ea~lmd ogocyxix ae UOT ~me}gdx taq}ogtiey tbm vatmgtioc }ghcoilmd UOT'

    [bicm ot tbm vaxt# {m igtm~uim{md jmy xtoee ighc}digk tbm HD# tbm DLA# odligixt~otium x}vva~txtoee# ogd tbm VHLA' O g}lnm~ ae cahoc xtoee ~mq}mxtmd tbot tbm vaxt igitiotm o t~oigigk ogddmumcavlmgt v~ak~ol ta xt~mgktbmg tbmi~ h}~~mgt `an xjiccx ogd ta cmo~g gm{ xjiccx' Ox vo~t ae tbmo}dit v~ahmxx# {m n~imemd tbm HD ogd DLA' Ot bmodq}o~tm~x# {m hagd}htmd o kmgm~oc n~imeigk ea~~mkiagoc xtoee'

    [m ~mcimd ag halv}tm~,v~ahmxxmd doto e~al tbm vaxtx ohha}gtigk xyxtml ig haccona~otiag {itb

    dah}lmgtotiag x}hb ox iguaihmx# hagt~ohtx# ogd ~mhmivtx' [bicm {m did gat tmxt tbm xyxtmlxhagt~acx# {m nmcimum tbm igea~lotiag kmgm~otmd ny tbm xyxtml ogd }xmd ny }x {ox x}eeihimgtcy~mcioncm ea~ a}~ o}dit an`mhtium'

    A}~ o}dit h~itm~io {m~m dm~iumd e~al tbm eacca{igk xa}~hmx0 emdm~oc ~mk}cotiagx# tbm Vmohm Ha~vxLog}oc# tbm Aum~xmox Eigoghioc Logokmlmgt Bogdnaajogd h}~~mgt Vmohm Ha~vx vacihimx'

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    23/36

    OVVMGDIR N

    E igoc O }dit ^ mva~t0 Vmohm Ha~vx! C mxatba ?9

    CIXT AE OH^AGYLX

    OVH Ohhmvtoghm Vaigt Hcm~j

    OA Odligixt~otium Aeeihm~

    NAH Nicc ae HaccmhtiagHD Ha}gt~y Di~mhta~HA Hagt~ohtigk Aeeihm~

    DLA Di~mhta~ ae Logokmlmgt ogd Avm~otiagxEY Eixhoc Ymo~

    KOA Kaum~glmgt Ohha}gtonicity Aeeihm

    C^O Cmxatba ^mumg}m O}tba~ityLX Vmohm Ha~vx Log}oc Xmhtiag

    LXIH Lmdihoc X}vvcy Igumgta~y Hagt~ac

    AOHL Aeeihm ae Ohq}ixitiagx ogd Hagt~oht Logokmlmgt

    AELB Aum~xmox Eigoghioc Logokmlmgt BogdnaajAIK Aeeihm ae Igxvmhta~ Kmgm~oc

    ALN Aeeihm ae Logokmlmgt ogd N}dkmtALX Aeeihm ae Lmdihoc Xm~uihmVHLA Vmohm Ha~vx Lmdihoc Aeeihm~

    VHVV Vmohm Ha~vx Vo~tgm~xbiv V~ak~ol

    VXH Vm~xagoc Xm~uihmx Hagt~ohta~

    ]XD ]'X' Dacco~]XDM ]'X' Dacco~ mq}iuocmgt

    UOT Uoc}m Oddmd Tor

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    24/36

    OVVMGDIR H

    E igoc O }dit ^ mva~t0 Vmohm Ha~vx! C mxatba >6

    LOGOKMLMGTX ^MXVAGXM TA TBM V^MCILIGO^Y ^MVA^T

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    25/36

    OVVMGDIR H

    E igoc O }dit ^ mva~t0 Vmohm Ha~vx! C mxatba >?

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    26/36

    OVVMGDIR H

    E igoc O }dit ^ mva~t0 Vmohm Ha~vx! C mxatba >>

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    27/36

    OVVMGDIR H

    E igoc O }dit ^ mva~t0 Vmohm Ha~vx! C mxatba >8

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    28/36

    OVVMGDIR H

    E igoc O }dit ^ mva~t0 Vmohm Ha~vx! C mxatba >4

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    29/36

    OVVMGDIR H

    E igoc O }dit ^ mva~t0 Vmohm Ha~vx! C mxatba >=

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    30/36

    OVVMGDIR H

    E igoc O }dit ^ mva~t0 Vmohm Ha~vx! C mxatba >5

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    31/36

    OVVMGDIR H

    E igoc O }dit ^ mva~t0 Vmohm Ha~vx! C mxatba >;

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    32/36

    OVVMGDIR H

    E igoc O }dit ^ mva~t0 Vmohm Ha~vx! C mxatba >2

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    33/36

    OVVMGDIR H

    E igoc O }dit ^ mva~t0 Vmohm Ha~vx! C mxatba >9

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    34/36

    OVVMGDIR D

    E igoc O }dit ^ mva~t0 Vmohm Ha~vx! C mxatba 86

    AIKHALLMGTX

    Logokmlmgt hagh}~~md {itb occ >> tbm ~mhallmgdotiagx' [m hcaxmd >6 ~mhallmgdotiagx noxmdag muidmghm ae ha~~mhtium ohtiagx tbot odd~mxx tbm ~mhallmgdotiagx' Tbm eacca{igk t{a

    ~mhallmgdotiagx "g}lnm~x ?> ogd ?8) {icc ~mloig avmg vmgdigk hagei~lotiag e~al tbm hbimehalvcioghm aeeihm~ tbot tbm dah}lmgtotiag nmca{ ix ~mhmiumd tb~a}kb tbm TmolHmgt~oc~mhallmgdotiag t~ohjigk xyxtml'

    Ig tbmi~ ~mxvagxm# logokmlmgt dmxh~inmd ohtiagx it ix tojigk a~ igtmgdx ta tojm ta odd~mxx tbmixx}mx tbot v~alvtmd mohb ae a}~ ~mhallmgdotiagx' [m {ixb ta gatm tbot ig hcaxigk~mhallmgdotiagx# {m o~m gat hm~tieyigk tbot tbm ~mkiag a~ vaxt box tojmg tbmxm ohtiagx# ga~ tbot{m boum ~muim{md tbmi~ meemht' Hm~tieyigk halvcioghm ogd um~ieyigk meemhtiumgmxx o~mlogokmlmgtx ~mxvagxinicitimx' Ba{mum~# {bmg {m emmc it ix {o~~ogtmd# {m loy hagd}ht oeacca{,}v ~muim{ ta hagei~l tbot ohtiag box nmmg tojmg ogd ta muoc}otm tbm ilvoht'

  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    35/36

    OVVMGDIR M

    E igoc O }dit ^ mva~t0 Vmohm Ha~vx! C mxatba 8?

    O]DIT HALVCMTIAG OGD AIKHAGTOHT

    O]DIT HALVCMTIAG [obmmd Goxxm~# Xmgia~ O}dita~ vm~ea~lmd tbm o}dit ae VmohmHa~vx!Cmxatba'

    N~odcmy K~}nnOxxixtogt Igxvmhta~ Kmgm~oc ea~ O}dit

    AIKHAGTOHT Ie ya} {ixb ta hallmgt ag tbm q}ocity a~ }xme}cgmxx ae tbix~mva~t ta bmcv }x xt~mgktbmg a}~ v~ad}ht# vcmoxm mloic Oxxixtogt

    Igxvmhta~ Kmgm~oc ea~ O}dit N~odcmy K~}nn otnk~}nnFvmohmha~vx'kau# a~ hocc bil ot ">6>) 59>,>9?4'

    mailto:[email protected]:[email protected]:[email protected]
  • 7/31/2019 Peace Corps Lesotho Final Audit Report IG1205A

    36/36

    Bmcv V~alatm tbm Igtmk~ity# Meeihimghy# ogd

    Meemhtiumgmxx ae tbm Vmohm Ha~vx

    Ogyagm jga{igk ae {oxtme}c v~ohtihmx# on}xm# lixlogokmlmgt#e~o}d# a~ }gco{e}c ohtiuity iguacuigk Vmohm Ha~vx v~ak~olx a~vm~xaggmc xba}cd hocc a~ {~itm tbm Aeeihm ae Igxvmhta~ Kmgm~oc'

    ^mva~tx a~ halvcoigtx hog ocxa nm lodm ogagyla}xcy'

    Hagtoht AIK

    Batcigm0

    ]'X'!Igtm~gotiagoc0 >6>'59>'>9?=Tacc,E~mm "]'X' agcy)0 266'>88'=2;4

    Mloic0 AIKFvmohmha~vx'kau[mn Ea~l0 {{{'vmohmha~vx'kau!AIK!Hagtoht]x

    Loic0 Vmohm Ha~vx Aeeihm ae Igxvmhta~ Kmgm~ocV'A' Nar =;?>9[oxbigktag# D'H' >668;,;?>9

    Loig Aeeihm0 >6>'59>'>966

    http://www.peacecorps.gov/OIG/ContactUshttp://www.peacecorps.gov/OIG/ContactUshttp://www.peacecorps.gov/OIG/ContactUs