Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

download Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

of 54

Transcript of Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    1/54

    Zbehb HgrzxGnnkhb gn Kdxzbh|gr Ibdbrec

    ZH'Xrkdeab gnnkhb kd Zereaerkog E ^gcd|bbrx Fgab gd |fb Rzzbr Xrkdeab _k~br

    Ncei gn Xrkdeab

    Nkdec Elk| _bzgr|=

    Zbehb Hgrzx'Xrkdeab

    Ae{ ?:5:

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    2/54

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    3/54

    Nkdec Elk| _bzgr|= Zbehb Hgrzx'Xrkdeab k

    BVBHR\K^B XRAAE_[

    Yb ngdl |fe| Zbehb Hgrzx'Xrkdeabx nkdedhkec edl elakdkx|re|k~b gzbre|kgdx edl k|x

    hgazckedhb yk|f eibdh{ zgckhkbx edl nblbrec rbice|kgdx dbblbl kazrg~babd|$ Yb dg|bllbnkhkbdhkbx kd |frbb gn |fb nk~b kd|brdec hgd|rgc x|edlerlx gn |fb Ig~brdabd|Ehhgd|eokck|{ Gnnkhb= x|edlerlx rbukrkdi e hgd|rgc bd~krgdabd|# hgd|rgc eh|k~k|kbx# edlbnnbh|k~b agdk|grkdi$ Xgab gn |fb agrb kazgr|ed| nkdlkdix erb xaaerk}bl obcgy$

    Kazrbx| Ndl Aedeibabd|Kazrbx| ndl g~brxkif| o{ zgx| aedeibabd| yex kdelbue|b$ Agx| kazrbx| ndl~brknkhe|kgdx kd nkxhec {berx ?::6 edl ?::; ybrb zbrngrabl e| gr ergdl |fb bdl gn |fbagd|f# re|fbr |fed e| ~er{kdi |kabx lrkdi |fb agd|f$ Kd ellk|kgd# |fb hgd|r{ lkrbh|grlkl dg| zbrngra gdb rbukrbl uer|brc{ ~brknkhe|kgd# edl ngr gdb agd|f# dg ~brknkhe|kgdyex zbrngrabl$ Nr|fbr# |fb ~brknkhe|kgdx lkl dg| kdhclb e hgazcb|b rb~kby gn

    rbhgdhkckdi lghabd|x edl |fbkr zrgzbr rbhgrlkdi gd |fb hexf rbhgdhkcke|kgd x|e|babd|$\kabc{ edl hgazcb|b ~brknkhe|kgdx erb ed bxxbd|kec kd|brdec hgd|rgc g~br |fb zgx|x agx|ckukl exxb|$

    ^gcd|bbr Eccgyedhbx^gcd|bbrx ybrb dg| ecye{x zekl |fbkr ck~kdi edl xb||ckdi!kd eccgyedhbx gd |kab# lb |g|fb ce|b errk~ec gn |fb eccgyedhb hfbh`x$ Ecxg# e gdb!ybb` babribdh{ ck~kdi eccgyedhbel~edhb |g ^gcd|bbrx yex dg| lblh|bl nrga |fb ^gcd|bbrx xoxbubd| ck~kdieccgyedhb ze{abd|x$ Kd ellk|kgd# yfkcb |fb xr~b{ le|e rbxc|kdi nrga |fb zgx|x ?::6xb||ckdi!kd eccgyedhb xr~b{ yex hgazkcbl gd e xzrbelxfbb|# |fb zgx|x nkcbx fel dgedec{xkx gn |fb rbxc|x dgr hgdhcxkgd rbierlkdi |fb eccgyedhbx elbueh{$ Agrbg~br# ed

    kdlbzbdlbd| zrkhb xr~b{ yex dg| zbrngrabl$ \fb eog~b hgdlk|kgdx erb xkidknkhed| xkdhb^gcd|bbrx lbzbdl gd |kabc{ edl elbue|b eccgyedhbx ngr |fbkr fbec|f edl ybcc!obkdi$ Kdellk|kgd# |fb zgx| lkl dg| fe~b e abagredla gn eirbbabd| yk|f |fb oed` fedlckdi^gcd|bbr eccgyedhbx# bx|eockxfkdi edl lghabd|kdi |fb oed`x rbukrbabd|x edlrbxzgdxkokck|kbx$

    Okcckdix edl Hgccbh|kgdx\fb zgx| lkl dg| |reh` edl okcc ngr zbrxgdec xeib gn gnnkhb cedlckdb zfgdbx0 |fb zfgdbhgazed{x okccx lkl dg| zrg~klb zfgdb daobr lb|ekc$ \fb okcckdi gnnkhbr lkl dg| rb|ekd ehgz{ gn |fb okcc gn hgccbh|kgd &OGH+ dgr rbhbk~b e hgz{ gn |fb ibdbrec rbhbkz|# |g agdk|gr|fb x|e|x gn okcckdix edl ngccgy z ex dbblbl$ \fb elakdkx|re|k~b gnnkhbr lkl dg| rb~kby

    |fb OGH cgi# edl |fb cgix lbxhrkz|kgdx ybrb dg| ecye{x xnnkhkbd|c{ bvzcede|gr{ |gzbrak| ed kdngrabl rb~kby$

    Gockie|kgdx edl Ckukle|kgdx\fb zgx| lkl dg| ecye{x rbhgrl |fb gockie|kgd e| |fb |kab |fb hgd|reh| gr lbo| yexbx|eockxfbl$

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    4/54

    Nkdec Elk| _bzgr|= Zbehb Hgrzx'Xrkdeab kk

    Zrgzbr|{ Aedeibabd|Hgd|rgcx edl zrghblrbx g~br zrgzbr|{ kd~bd|gr{ ybrb lbnkhkbd|# edl |fb zgx|x zrgzbr|{kd~bd|gr{ le|eoexb hgd|ekdbl dabrgx lkxhrbzedhkbx$ \fb xeab zbrxgd aekd|ekdbl |fbzgx|x zrgzbr|{ le|eoexb edl zbrngrabl |fb zf{xkhec kd~bd|gr{ ~brknkhe|kgd$ Nr|fbr# |fble|eoexb yex dg| zle|bl ngr hfedibx# kdhclkdi |fb rbnrbxf gn hgaz|br bukzabd| kd

    Meder{ ?::;$ Ecxg# rbukrbl zbrkglkh rbhgdhkcke|kgdx o{ |fb zrgzbr|{ hgd|rgc gnnkhbr edl|fb elakdkx|re|k~b gnnkhbr ybrb dg| zbrngrabl$ Kd ellk|kgd# hx|gl{ rbhbkz|x ybrb dg|go|ekdbl ngr zrgzbr|{ fbcl kd |fb R$X$ lkrbh| fkrb rbxklbdhbx# edl ybrb dg| hgdxkx|bd|c{go|ekdbl ngr zrgzbr|{ fbcl o{ ^gcd|bbrx$

    ^bfkhcbx Aedeibabd|\fb ~bfkhcb xeib cgix ybrb dg| rb~kbybl# kdk|kecbl# edl le|bl o{ ecc rbukrbl kdlk~klecx#|g ~brkn{ |fe| |fb zgx|x ~bfkhcbx ybrb obkdi ezzrgzrke|bc{ xbl$ Nr|fbr# |fb cgixhgd|ekdbl lkxhrbzedhkbx$ Kd ellk|kgd# xb~brec e|fgrk}e|kgdx ngr fgab!|g!gnnkhb xb gnzgx| ~bfkhcbx ybrb ik~bd grecc{ edl lghabd|bl e| e ce|br le|b$

    Zbrxgddbc Aedeibabd|Zbrxgdec xbr~khbx hgd|reh|grx &ZXHx+ ybrb dg| ecye{x zekl gd |kab# lb |g |fb ce|b errk~ecgn |fb hfbh`x$ Nr|fbr# ZXHx |kabxfbb|x ybrb dg| ecye{x xoak||bl |kabc{ edl lkl dg|ecye{x kdlkhe|b |fb bv|re fgrx ygr`bl |fe| rbxc|bl kd hgazbdxe|gr{ |kab$ Agrbg~br#xzbr~kxgrx lkl dg| zbrkglkhecc{ rb~kby |fb gnnkhkec |kab edl e||bdledhb rbhgrlx# yfkhfhgd|ekdbl lkxhrbzedhkbx$ Ecxg# xb~brec x|enn abaobrx bvhbblbl |fb zgx|x ?

    \re~bc Aedeibabd|X|enn lkl dg| ecye{x xoak| |fbkr kd|brde|kgdec |re~bc ~ghfbrx yk|fkd nk~b le{x en|br |fb|rkzx hgazcb|kgd$ Ecxg# xb~brec kd|brde|kgdec |re~bc ~ghfbrx hgd|ekdbl lkxhrbzedhkbx#edl ngr gdb |re~bc ~ghfbr# |fb le|b xkidbl ex rb~kbybl yex berckbr |fed |fb le|b xkidblo{ |fb |re~bcbr$

    Nkcb Aedeibabd|\fb zgx|x nkcbx hgd|ekdbl elakdkx|re|k~b# zrgirea# edl ^gcd|bbr lghabd|x le|kdi oeh`|g |fb kdhbz|kgd gn |fb zrgirea kd 5;;2$ Dg| elfbrkdi |g eibdh{ nkcb rb|bd|kgd iklbckdbxkazblbx bnnkhkbd| nkcb aedeibabd| edl |fb bnnbh|k~b xb gn |fb zgx|x gnnkhb xzehb$

    Zrghrbabd|Gdb rbxklbd|kec cbexb xzbhknkbl ed kdhgrrbh| cbexb zbrkgl$ Nr|fbr# xb~brec cbexb gz|kgdrbdbyecx x|e|bl |fe| |fkx yex |fb nkdec gz|kgd# yfbd k| yex dg|# edl hbr|knkhe|bx gnehhbz|edhb ybrb dg| ecye{x hgazcb|bl$ Xgab x|e|babd|x gn ygr` ybrb bk|fbr akxxkdi

    nrga |fb ZXHx nkcbx gr dg| kdhclbl yk|f |fb eh|ec hgd|reh|x$ Ecxg# gdb x|enn abaobrxxbhrk|{ hcberedhb zle|b hgcl dg| ob cghe|bl# edl e ZXHx dby hgd|reh| hgd|ekdbl gdc{|fb nkrx| |yg zeibx re|fbr |fed |fb hgazcb|b hgd|reh| ecgdi yk|f |fb x|e|babd| gn ygr`$

    Ablkhec Xzzckbx\fb zgx| lkl dg| kazcbabd| |fb eibdh{x ablkhec xzzckbx zgckh{$ Hgd|rer{ |g zgckh{# |fbZbehb Hgrzx Ablkhec Gnnkhbr &ZHAG+ aekd|ekdbl ecc ablkhec xzzckbx kd~bd|gr{ rbhgrlx$Nr|fbr# |fb ablkhec exxkx|ed| zbrngrabl |fb zf{xkhec kd~bd|gr{ gn lrix gn e xzbhkecc{

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    5/54

    Nkdec Elk| _bzgr|= Zbehb Hgrzx'Xrkdeab kkk

    lbxkide|bl de|rb# yfkhf xfgcl fe~b obbd fedlcbl o{ e zbrxgd g|xklb |fb ablkhec dk|#o| yex dg|$ Agrbg~br# e zf{xkhec kd~bd|gr{ gn hgd|rgccbl xox|edhbx yex dg| zbrngrablo{ |fb hgd|r{ lkrbh|gr ngr gdb uer|br$ Kd ellk|kgd# |fb ablkhec exxkx|ed| re|fbr |fed ezbrxgd nrga g|xklb |fb ablkhec dk| gzbdbl# kd |fb zrbxbdhb gn |fb ZHAG# ablkhecxzzc{ rbhbkz|x e| |fb zgx|$ Nr|fbr# |fb ZHAG lkl dg| xb |fb rbukrbl lkxzbdxbl

    ablkhec xzzckbx ngra$ Ellk|kgdecc{# |fb hgd|r{ lkrbh|gr lkl dg| xoak| gd ed eddecoexkx |fb ablkhec kd~bd|gr{ hgd|rgc cgi |g Gnnkhb gn Ablkhec Xbr~khbx &GAX+$ Nkdecc{# ybngdl lkxhrbzedhkbx# kd ued|k|kbx edl bvzkre|kgd le|bx# ob|ybbd gr |bx| hgd|x edl |fbablkhec xzzckbx kd~bd|gr{ rbhgrlx$

    \fb zgx|x derre|k~b |g k|x nkxhec {ber ?:5:!?:5? Kd|bire|bl Zceddkdi edl Olib|kdiX{x|ba &KZOX+ rbzgr| xoak||bl |g fbeluer|brx# x|e|bx ex e igec Kazrg~blelakdkx|re|k~b aedeibabd| edl kdhclbx e daobr gn gombh|k~bx yfkhf ygcl fbczrbxgc~b aed{ gn |fb kxxbx dg|bl eog~b$

    Ezzbdlkv O kdhclbx hgaabd|x nrga zgx| x|enn edl ^gcd|bbrx kd|br~kbybl$ Gr rbzgr|

    hgd|ekdx >5 rbhgaabdle|kgdx# yfkhf# kn kazcbabd|bl# xfgcl x|rbdi|fbd kd|brdec hgd|rgcxedl hgrrbh| |fb lbnkhkbdhkbx lb|ekcbl kd |fb ehhgazed{kdi rbzgr|$

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    6/54

    \eocb gn Hgd|bd|x

    BVBHR\K^B XRAAE_[ $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ k

    KD\_GLRH\KGD $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 5

    ERLK\ _BXRC\X $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 5

    E$ EXXBXXABD\ GN KD\B_DEC HGD\_GC$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ ?

    O$ KAZ_BX\ NRDL AEDEIBABD\ $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 8

    H$ ^GCRD\BB_ ECCGYEDHBX $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ >

    L$ OKCCKDIX EDL HGCCBH\KGDX $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 6

    B$ GOCKIE\KGDX EDL CKURKLE\KGDX$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 5:

    N$ Z_GZB_\[ AEDEIBABD\ $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 55

    I$ ^BFKHCBX AEDEIBABD\ $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 52

    F$ ZB_XGDDBC AEDEIBABD\$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 59

    K$ \_E^BC AEDEIBABD\$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 5;

    M$ NKCBX AEDEIBABD\$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ ?:

    @$ Z_GHR_BABD\$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ ?5

    C$ ABLKHEC XRZZCKBX$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ ??

    URBX\KGDBL HGX\X EDL NRDLX \G OB ZR\ \G OB\\B_ RXB $$$$$$$$$$$$$$$$$$$$$$$$$$$$$ ?2

    ZGX\ X\ENNKDI $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ ?>

    CKX\ GN _BHGAABDLE\KGDX $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ ?9

    EZZBDLKV E= GOMBH\K^B# XHGZB# EDL AB\FGLGCGI[EZZBDLKV O= ERLK\ HGAZCB\KGD EDL GKI HGD\EH\

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    7/54

    Nkdec Elk| _bzgr|= Zbehb Hgrzx'Xrkdeab 5

    KD\_GLRH\KGD

    \fb Gnnkhb gn Kdxzbh|gr Ibdbrec hgdlh|bl ed elk| gn Zbehb Hgrzx'Xrkdeab Gh|gobr> ! 8:# ?::;$ Yb zrb~kgxc{ zbrngrabl ed kdxzbh|kgd gn |fb zgx| kd 5;;; &KI!;;!5?!?#

    Nkdec _bzgr| gd Kdxzbh|kgd gn Zbehb Hgrzx'Xrkdeab kxxbl Aerhf ?:::+$

    \fb Zbehb Hgrzx hgaabdhbl k|x zrgirea kd Xrkdeab kd 5;;2$ Xkdhb |fbd#ezzrgvkae|bc{ 8>: ^gcd|bbrx fe~b xbr~bl |fbrb$ E| |fb |kab gn gr ~kxk|# 8; ^gcd|bbrxybrb bdieibl kd |yg zrgmbh| erbex= hgaadk|{ fbec|f blhe|kgd# edl akhrg!bd|brzrkxbedl |grkxa lb~bcgzabd|$ \fb hgd|r{ lkrbh|gr errk~bl e| |fb zgx| kd Meder{ ?::9# edl|fb elakdkx|re|k~b gnnkhbr errk~bl kd akl!Aerhf ?::;$ Ob|ybbd Eix| ?::6 edl Aerhf?::;# |fb nkdedhkec exxkx|ed| xbr~bl ex eh|kdi elakdkx|re|k~b gnnkhbr$

    Gr g~brecc gombh|k~b kd elk|kdi g~brxbex zgx|x kx |g lb|brakdb yfb|fbr |fb nkdedhkec edlelakdkx|re|k~b gzbre|kgdx ybrb ndh|kgdkdi bnnbh|k~bc{ edl hgazckbl yk|f Zbehb Hgrzx

    zgckhkbx edl nblbrec rbice|kgdx lrkdi |fb zbrkgl dlbr elk|$ Ezzbdlkv E zrg~klbx encc lbxhrkz|kgd gn gr elk| gombh|k~b# xhgzb# edl ab|fglgcgi{$

    ERLK\ _BXRC\X

    Yb ngdl |fe| Zbehb Hgrzx'Xrkdeabx nkdedhkec edl elakdkx|re|k~b gzbre|kgdx dbblblkazrg~babd| edl lkl dg| ncc{ hgazc{ yk|f eibdh{ zgckhkbx edl nblbrec rbice|kgdx$

    Ngr bveazcb# yb ngdl |fe| |fb zgx| lkl dg|=

    Aekd|ekd ed elbue|b x{x|ba gn kd|brdec hgd|rgc lbxkidbl |g zrb~bd| edl lb|bh|yex|b# nrel# edl eoxb$

    Bvbrhkxb ezzrgzrke|b aedeibrkec g~brxkif| g~br |fb kazrbx| ndl$ Ze{ k|x ^gcd|bbrx edl k|x zbrxgdec xbr~khbx hgd|reh|grx &ZXHx+ gd |kab obhexb gn

    |fb ce|b errk~ec gn |fbkr hfbh`x$

    Hgdlh| zrgzbr xb||ckdi!kd eccgyedhb xr~b{x$ Ecye{x rbhgrl ed gockie|kgd e| |fb |kab |fb hgd|reh| gr g|fbr hgaak|abd| yex

    bx|eockxfbl$

    \reh` zbrxgdec xeib gn gnnkhb zfgdbx# edl okcc edl hgccbh| nrga x|enn$ Bx|eockxf elbue|b kd|brdec hgd|rgcx g~br zrgzbr|{ kd~bd|gr{ edl aekd|ekd

    ehhre|b zrgzbr|{ kd~bd|gr{ rbhgrlx$

    Zbrngra ybb`c{ rb~kbyx gn ~bfkhcb xeib cgix o{ ecc rbukrbl zbrxgdx$ @bbz ehhre|b gnnkhkec |kab edl e||bdledhb rbhgrlx edl bdxrb |fbkr zbrkglkh

    xzbr~kxgr{ rb~kby$

    Zrbzerb edl aekd|ekd hgazcb|b edl ehhre|b cbexb edl ZXH lghabd|e|kgd$

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    8/54

    Nkdec Elk| _bzgr|= Zbehb Hgrzx'Xrkdeab ?

    Kazcbabd| |fb eibdh{x zgckh{ gd ablkhec xzzckbx edl `bbz ehhre|b kd~bd|gr{rbhgrlx$

    Xkdhb fbr errk~ec kd Aerhf ?::;# |fb elakdkx|re|k~b gnnkhbr fex kdk|ke|bl eh|kgdx |g ellrbxxaed{ gn |fbxb erbex# kdhclkdi |fb fkrkdi kd Xbz|baobr ?::; gn e ibdbrec xbr~khbx

    hggrlkde|gr yk|f rbxzgdxkokck|{ ngr# eagdi g|fbr |fkdix# zrgzbr|{ kd~bd|gr{ hgd|rgc$ \fbhgd|r{ lkrbh|gr edl |fb elakdkx|re|k~b gnnkhbr erb eyerb |fe| hgrrbh|k~b eh|kgdx erbrbukrbl kd |fb eog~b edl g|fbr erbex$

    E$ EXXBXXABD\ GN KD\B_DEC HGD\_GC

    5$ Kd|brdec hgd|rgc e| |fb zgx| yex lbnkhkbd|$

    X|edlerlx ngr Kd|brdec Hgd|rgc kd |fb Nblbrec Ig~brdabd| kxxbl o{ |fb Ig~brdabd|Ehhgd|eokck|{ Gnnkhb &fbrben|br# IEG X|edlerlx+ x|kzce|bx nk~b x|edlerlx yfkhf lbnkdb

    |fb akdkaa cb~bc gn ueck|{ ehhbz|eocb ngr kd|brdec hgd|rgc kd ig~brdabd|$\fbxbx|edlerlx ezzc{ |g ecc exzbh|x gn ed eibdh{x gzbre|kgdx= zrgireaae|kh# nkdedhkec# edlhgazckedhb$

    Zbehb Hgrzx Aedec &ZHA+ xbh|kgd 96

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    9/54

    Nkdec Elk| _bzgr|= Zbehb Hgrzx'Xrkdeab 8

    Elbue|b kd|brdec hgd|rgc# ehhgrlkdi |g |fb IEG X|edlerlx# xbr~bx ex |fb nkrx| ckdb gnlbnbdxb kd xenbierlkdi exxb|x edl zrb~bd|kdi edl lb|bh|kdi brrgrx edl nrel$ Fe~kdix|rgdi kd|brdec hgd|rgcx kd zcehb# kdhclkdi kazcbabd|kdi zrgeh|k~b xzbr~kxkgd edlg~brxkif|# ygcl x|rbdi|fbd zgx| gzbre|kgdx$

    Yb rbhgaabdl=

    E$5$5 \fe| |fb hgd|r{ lkrbh|gr x|rbdi|fbd |fb zgx|xkd|brdec hgd|rgc bd~krgdabd|# eh|k~k|kbx# edlagdk|grkdi kd e aeddbr |fe| ykcc xenbierl exxb|xedl zrb~bd| edl lb|bh| yex|b# nrel# edl eoxb$

    E$5$? \fe| |fb hgd|r{ lkrbh|gr lbxhrkob |fb eh|kgdx |e`bd|g ehfkb~b |fb hgd|rgc x|edlerlx lbxhrkobl kd E$5 kde rbzgr| |g |fb rbikgdec lkrbh|gr edl |fb eibdh{x

    hfkbn hgazckedhb gnnkhbr$

    O$ KAZ_BX\ NRDL AEDEIBABD\

    5$ Zgx| aedeibabd|x g~brxkif| gn |fb kazrbx| ndl yex kdelbue|b$

    G~brxbex Nkdedhkec Aedeibabd| Fedlogg` &GNAF+ xbh|kgd 58$?$5 x|e|bx= \fb Hgd|r{Lkrbh|gr# ex |fb Zgx| Aedeibr# fex rbxzgdxkokck|{ ngr kazrbx| aedeibabd| obhexb gn |fbxb gn hexf edl |fb hgdxbubd| zg|bd|kec ngr kd|brdec hgd|rgc zrgocbax$

    \fb zgckh{ bdabre|bx xzbhknkh rbxzgdxkokck|kbx gn |fb hgd|r{ lkrbh|gr# yfkhf kdhclbbdxrkdi |fe| ed deddgdhbl# agd|fc{ ~brknkhe|kgd gn |fb kazrbx| ndl kx hgdlh|bl$ K| xfgcl ob hgdlh|bl uer|brc{ o{ |fb Hgd|r{ Lkrbh|gr# edl kd |fb rbaekdkdiagd|fx k| ae{ ob lbcbie|bl |g |fb Elakdkx|re|k~b Gnnkhbr$

    GNAF xbh|kgd 58$?2 &ckdb o{ ckdb+ edlhgazcb|kgd gn |fb Hfbh`ckx| ngr ^brkn{kdi Gnnkhbrx$

    Aedeibrkec g~brxkif| gn |fb kazrbx| ndl lrkdi |fb zbrkgl dlbr elk| yex kdelbue|b#ex ngccgyx=

    59 gn ?8 agd|fc{ edl uer|brc{ kazrbx| ndl ~brknkhe|kgdx kd nkxhec {berx &N[+ ?::6edl ?::; ybrb zbrngrabl e| gr yk|fkd |frbb le{x gn |fb bdl gn |fb agd|f re|fbr |fede| lknnbrbd| |kabx behf agd|f$

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    10/54

    Nkdec Elk| _bzgr|= Zbehb Hgrzx'Xrkdeab :$2$? x|e|bx= /\fb hexfkbr ax| zbrxgdecc{ xb| |fbhgaokde|kgd |g |fb xenb$ \fb Baoexx{ _bikgdec Xbhrk|{ Gnnkhbr &_XG+ gr |bhfdkhkedexxkx|kdi yk|f |fb hfedikdi gn |fb hgaokde|kgd kx dg| e|fgrk}bl |g xb| gr `dgy |fbhgaokde|kgd |g |fb xenb$

    \fb zgckh{ rbncbh|x |fb hexfkbrx rbxzgdxkokck|{ ngr xenbierlkdi |fb kazrbx| ndl edl fbr

    zbrxgdec ehhgd|eokck|{ ngr k|x hgd|bd|x$

    \fb _bikgdec Xbhrk|{ Gnnkhbr &_XG+# re|fbr |fed |fb hexfkbr# hfedibl |fb hgaokde|kgd |g|fb kazrbx| ndl xenb$ K| yex cex| lgdb kd Eix| ?::;$ \fb hexfkbr |gcl x |fe| xfb yexdg| |rekdbl fgy |g lg k|$

    Kd e abb|kdi yk|f |fb _XG edl |fb elakdkx|re|k~b gnnkhbr# |fb _XG x|e|bl |fe| |fbhexfkbrx xenb yex gcl edl k|x hgaokde|kgd yex lknnkhc| |g hfedib$ En|br bveakdkdi |fb

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    11/54

    Nkdec Elk| _bzgr|= Zbehb Hgrzx'Xrkdeab 2

    dbybr xenb gn |fb ec|brde|b hexfkbr# yfg lkl dg| aekd|ekd e xbzere|b ndl# |fb _XGrbhgaabdlbl |fe| |fb zgx| xyk|hf |fb xenbx gn |fb hexfkbr edl |fb ec|brde|b hexfkbr$

    Xoxbubd| |g |fb elk|# |fb elakdkx|re|k~b gnnkhbr hgdnkrabl |g x |fe| |fb xenbx ybrbxyk|hfbl edl |fe| |fb _XG |rekdbl |fb hexfkbr |g hfedib |fb xenbx hgaokde|kgd$

    O$?$5 \fe| |fb hexfkbr hfedib |fb kazrbx| ndl xenbhgaokde|kgd eddecc{# yfbd |fbrb kx e hfedib kdhexfkbrx# gr yfbdb~br |fb hgaokde|kgd obhgabx`dgyd |g e zbrxgd g|fbr |fed |fb hexfkbr$

    8$ \fb x|enn lkl dg| ecye{x hcber |fbkr kd|brka hexf el~edhbx yk|fkd |frbb ygr`kdi le{x$

    GNAF xbh|kgd 58$56$? rbukrbx |fe| kd|brka hexf el~edhbx ob ckukle|bl &ehhgd|bl ngr+

    yk|fkd |frbb &8+ ygr`kdi le{x$ \fb zgckh{ nr|fbr x|e|bx= K| kx |fb rbxzgdxkokck|{ gn |fbhexfkbr |g agdk|gr |fb hcberedhb gn kd|brka el~edhbx edl |g dg|kn{ |fb Elakdkx|re|k~bGnnkhbr kn el~edhbx erb dg| hcberbl yk|fkd 8 le{x ngr lkrbh| ngccgy!z eh|kgd$

    X|enn lkl dg| hgdxkx|bd|c{ hcber |fbkr kd|brka hexf el~edhbx yk|fkd |frbb ygr`kdi le{x$Agrbg~br# |fb zgx|x Agd|fc{ Hfbh`ckx| ngr ^brkn{kdi Gnnkhbr# yfkhf ehhgazedkbx |fbhexf rbhgdhkcke|kgd x|e|babd|# kdhgrrbh|c{ x|e|bl |fe| ngr Xrkdeab k| kx lgdb yk|fkd nk~bygr`kdi le{x$ \fb hexfkbr hgrrbh|bl |fkx lrkdi |fb hgrxb gn |fb elk|$

    Hcberkdi kd|brka hexf el~edhbx yk|fkd |frbb ygr`kdi le{x x|rbdi|fbdx hgd|rgc g~br |fbkazrbx| ndl edl zbrak|x e |kabc{ ehhgd|kdi ngr |fb el~edhbx$

    Yb rbhgaabdl=

    O$8$5 \fe| zgx| x|enn hcber |fbkr kd|brka hexf el~edhbxyk|fkd |frbb ygr`kdi le{x$

    O$8$? \fe| |fb hexfkbr agdk|gr |fb x|e|x gn kd|brkael~edhbx edl dg|kn{ |fb elakdkx|re|k~b gnnkhbr knel~edhbx erb dg| obkdi hcberbl yk|fkd |frbb le{x$

    O$8$8 \fe| |fb elakdkx|re|k~b gnnkhbr agdk|gr |fb x|e|x gng|x|edlkdi kd|brka el~edhbx kd grlbr |g bdxrb |fe||fb{ erb hcberbl yk|fkd |fb rbukrbl |kab zbrkgl$

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    12/54

    Nkdec Elk| _bzgr|= Zbehb Hgrzx'Xrkdeab >

    H$ ^GCRD\BB_ ECCGYEDHBX

    5$ ^gcd|bbrx lkl dg| ecye{x rbhbk~b |fbkr ck~kdi edl xb||ckdi!kd eccgyedhbx gd |kab$

    GNAF xbh|kgd ?$? x|e|bx |fe|# ngr xb||ckdi!kd eccgyedhbx= Ze{abd|x# kd cghec hrrbdh{#

    erb dgraecc{ aelb e| |fb bdl gn ZX\$ \kabckdbxx kx ecxg kazgr|ed| ngr ck~kdieccgyedhb ze{abd|x |g ^gcd|bbrx xg |fe|# ehhgrlkdi |g ZHA xbh|kgd ??5$2$5# |fb{ ae{xbr~b bnnbh|k~bc{ edl xenbc{ g~brxbex$ Kd |fb hexb gn Xrkdeab# |kabckdbxx kx hrk|khec exagx| ^gcd|bbrx |re~bc |g |fb hezk|ec# yfbrb |fb oed`x erb cghe|bl# |g rb|rkb~b |fbkreccgyedhbx edl |fb ndlx xfgcl ob kd |fbkr ehhgd|x yfbd |fb{ errk~b$

    ^gcd|bbrx lkl dg| rbhbk~b |fbkr ck~kdi edl xb||ckdi!kd eccgyedhbx kd e |kabc{ aeddbr lb|g |fb ce|b errk~ec gn |fb rbce|bl hfbh`x# ex ngccgyx=

    Dby ^gcd|bbrx lkl dg| rbhbk~b |fbkr xb||ckdi!kd edl kdk|kec ck~kdi eccgyedhbx yfbd|fb{ xygrb kd# xg |fb{ hgcl xfgz ngr nrdk|rb edl xzzckbx edl zrghbbl bvzblk|kgxc{

    |g |fbkr xk|bx$ \fb zgx| rbubx|bl |fb xb||ckdi!kd eccgyedhb ndlx gd Mc{ ?# ?::; edl|fb ck~kdi eccgyedhb ndlx gd Mc{ 5

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    13/54

    Nkdec Elk| _bzgr|= Zbehb Hgrzx'Xrkdeab 9

    Yb rbhgaabdl=

    H$5$5 \fe| |fb zgx| rbubx| ck~kdi edl xb||ckdi!kdeccgyedhb hfbh`x yk|f xnnkhkbd| cbel |kab |g zbrak||fb eccgyedhbx |kabc{ ze{abd| |g ^gcd|bbrx$

    H$5$? \fe| |fb zgx|# kd hgdxc|e|kgd yk|f |fb rbikgd#zbrngra e rb~kby |g klbd|kn{ og||cbdbh`x |grbhbk~kdi eccgyedhb hfbh`x gd |kab edl |e`b eh|kgd|g rbxgc~b |fbxb$

    H$5$8 \fe| |fb elakdkx|re|k~b gnnkhbr# kd hgdmdh|kgd yk|ffbeluer|brx edl |fb nkdedhkec xbr~khb hbd|br#lb|brakdb kn eccgyedhb ze{abd|x ae{ ob aelb o{BN\ edl# kn xg# kazcbabd| |fkx ze{abd| ~bfkhcb$

    ?$ \fb zgx| lkl dg| edec{}b |fb xb||ckdi!kd eccgyedhb xr~b{ rbxc|x dgr zbrngra ed

    kdlbzbdlbd| zrkhb xr~b{$

    E| |fb hgdhcxkgd gn zrb!xbr~khb |rekdkdi# dbyc{ xygrd!kd ^gcd|bbrx erb ik~bd e xb||ckdi!kd eccgyedhb |g zrg~klb ngr |fbkr dbblx yfbd errk~kdi e| |fbkr xk|bx$ ZHA xbh|kgd ??5$8$5x|e|bx |fe| |fb eccgyedhb kx ngr |fb zrhfexb gn dbhbxxer{ fgxkdi xzzckbx edlbukzabd|$

    \g ~brkn{ |fe| |fb eccgyedhb kx elbue|b# ZHA xbh|kgd ??5$

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    14/54

    Nkdec Elk| _bzgr|= Zbehb Hgrzx'Xrkdeab 6

    H$?$? \fe| |fb zgx| hgdlh| kdlbzbdlbd| zrkhb xr~b{x kdhgdmdh|kgd yk|f xb||ckdi!kd eccgyedhb xr~b{x |ghgrrgogre|b |fb rbxc|x gn |fb xb||ckdi!kd xr~b{x$

    8$ \fb zgx| lkl dg| fe~b e abagredla gn eirbbabd| yk|f |fb oed` fedlckdi^gcd|bbr eccgyedhbx$

    ZHA xbh|kgd ??5$>$5 rbukrbx |fe| |fb zgx| bvbh|b e abagredla gn eirbbabd| &AGE+yk|f |fb oed` fedlckdi ^gcd|bbr ck~kdi eccgyedhbx# kd |fb ngra xzbhknkbl o{ E||ehfabd|L |g |fb zgckh{$

    \fb zgx| lkl dg| fe~b ed AGE nrga k|x oed` fedlckdi ^gcd|bbr eccgyedhbx$ \fbelakdkx|re|k~b gnnkhbr |gcl x |fe| xfb kd|bdlbl |g rbubx| |fb AGE nrga |fb oed`$

    \fb AGE hcerknkbx |fb rbukrbabd|x edl rbxzgdxkokck|kbx gn |fb oed` kd k|x rbce|kgdxfkz

    yk|f |fb Zbehb Hgrzx edl fbczx |fb zgx| ae`bx hbr|ekd |fe| k| kx go|ekdkdi ecc |fb xbr~khbxeirbbl zgd$

    Yb rbhgaabdl=

    H$8$5 \fe| |fb zgx| bvbh|b e abagredla gn eirbbabd|yk|f |fb oed` fedlckdi ^gcd|bbr ck~kdi eccgyedhbx$

    L$ OKCCKDIX EDL HGCCBH\KGDX

    5$ \fb zgx| lkl dg| |reh` edl okcc ngr zbrxgdec zfgdb heccx$

    ZHA xbh|kgd 999$6$: x|e|bx= Lbo|x erb kdhrrbl |frgif |fb dgd!gnnkhkec xb gnIg~brdabd|!gydbl |redxzgr|e|kgd# hgaadkhe|kgd nehkck|kbx gr ck~kdi ehhgaagle|kgdx#cgxx gn ndlx# cgxx gr leaeib |g ig~brdabd|!gydbl bukzabd|# zrgzbr|{# b|h$ ZHAxbh|kgd 999$5>$< x|e|bx= Ed bazcg{bb kdlbo|bldbxx xfgcl ob xb||cbl zrgaz|c{$ \fkxrbukrbx |fe| |fb zgx| aekd|ekd e x{x|ba |fe| |reh`x edl okccx |fb x|enn ngr lbo|x# kdhclkdizbrxgdec heccx aelb gd zgx| zfgdbx$

    Kd ellk|kgd# GNAF xbh|kgd 9$5$5 x|e|bx |fe| eibdh{ zgckh{ e|fgrk}bx HLx |g bx|eockxf

    yrk||bd# zgx|!xzbhknkh zgckh{# ezzckheocb |g ecc x|enn &kdhclkdi NZ# NXD# edl ZXHx+ yfkhfxb|x e |frbxfgcl ngr okcckdi oexbl gd e hgdxklbre|kgd gn |fb hgx|x kdhrrbl kd |fb okcckdi edlhgccbh|kgd zrghbxx ! k$b$# kx k| hgx| bnnbh|k~b |g okcc ngr ed eagd| gn cbxx |fed v/$

    \fb zgx| lkl dg| |reh` edl okcc ngr zbrxgdec xeib gn gnnkhb zfgdbx$ \fb elakdkx|re|k~bgnnkhbr |gcl x |fe| |fb zgx|x |bcbhgaadkhe|kgdx x{x|ba lkl dg| zbrak| zfgdb daobr|reh`kdi edl |fe| |fb zfgdb hgazed{ lkl dg| zrg~klb zfgdb daobr lb|ekc |g klbd|kn{

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    15/54

    Nkdec Elk| _bzgr|= Zbehb Hgrzx'Xrkdeab ;

    zbrxgdec heccx$ Lrkdi |fb hgrxb gn |fb elk|# |fb zgx| kdx|eccbl e dby zfgdb x{x|bayfkhf kx |g zbrak| |fb k|bak}e|kgd edl |reh`kdi gn zfgdb heccx o{ bv|bdxkgd$

    Kd ellk|kgd# |fb zgx| fex dg| lb|brakdbl ed eagd| dlbr yfkhf k| ygcl dg| ob hgx|!bnnbh|k~b |g okcc ngr zfgdb hferibx$

    \kabc{ okcckdi gn x|enn zbrxgdec zfgdb hferibx# ecgdi yk|f bnnbh|k~b g~brxkif|# kx bxxbd|kec|g |fb aedeibabd| gn zgx| exxb|x$

    Yb rbhgaabdl=

    L$5$5 \fe| |fb okcckdi gnnkhbr okcc x|enn ngr zbrxgdec zfgdbhferibx$

    L$5$? \fe| |fb hgd|r{ lkrbh|gr lb|brakdb ed eagd|

    dlbr yfkhf k| ygcl dg| ob hgx|!bnnbh|k~b |g okccx|enn ngr zbrxgdec zfgdb xeib$

    ?$ \fb okcckdi gnnkhbr lkl dg| rb|ekd e hgz{ gn |fb okcc gn hgccbh|kgd dgr rbhbk~b e hgz{ gn

    |fb ibdbrec rbhbkz|$

    GNAF xbh|kgd 9$?$5 x|e|bx |fe| e hgz{ gn |fb OGH kx |g ob zcehbl kd |fb okcckdi gnnkhb nkcb$K| nr|fbr x|e|bx |fe| |fb ibdbrec rbhbkz| kx ecxg |g ob zcehbl kd |fb nkcb$

    \fb okcckdi gnnkhbr lkl dg| `bbz e hgz{ gn |fb okcc gn hgccbh|kgd &OGH+ kd fbr nkcbx$Agrbg~br# xfb lkl dg| rbhbk~b nrga |fb hgccbh|kgdx gnnkhbr e hgz{ gn |fb ibdbrec rbhbkz|$\fbxb erb rbukrbl kd grlbr |g agdk|gr |fb x|e|x gn okcckdix edl nehkck|e|b ngccgy!z exdbblbl$ Xfb |gcl x |fe| xfb agdk|grbl |fb hgccbh|kgdx x|e|x xkdi |fb g|x|edlkdihgccbh|kgdx rbzgr|$

    Aekd|ekdkdi okcckdi edl hgccbh|kgd lghabd|x kd |fb okcckdi gnnkhb nkcbx nehkck|e|bx rb~kbyedl ngccgy!z ex dbblbl |g hgccbh| |fb zgx|x lbo|x$

    Yb rbhgaabdl=

    L$?$5 \fe| |fb okcckdix gnnkhbr aekd|ekd hgzkbx gn okccx gnhgccbh|kgd edl ibdbrec rbhbkz|x kd fbr nkcbx$

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    16/54

    Nkdec Elk| _bzgr|= Zbehb Hgrzx'Xrkdeab 5:

    8$ \fb elakdkx|re|k~b gnnkhbr lkl dg| rb~kby |fb okccx gn hgccbh|kgd cgi# yfgxb

    lbxhrkz|kgdx ybrb dg| ecye{x kd xnnkhkbd| lb|ekc$

    GNAF xbh|kgd 9$?$5 zrg~klbx e ckx|kdi gn |fb okcckdi zrghblrbx kdhclkdi |fb ehhre|bzrbzere|kgd gn |fb okcc gn hgccbh|kgd edl rbce|bl lghabd|x$ Ed dlbrc{kdi rbukrbabd| kx

    |fe| |fb lbxhrkz|kgd gn |fb okcckdi ob xnnkhkbd|c{ hcber |g ob dlbrx|ggl o{ |fb lbo|gr edlo{ g|fbrx yfg xb |fb cgi edl ngccgy z lbnkhkbd| hgccbh|kgdx# edl |fe| |fb OGH cgi obzbrkglkhecc{ o{ aedeibabd|$

    \fb elakdkx|re|k~b gnnkhbr lkl dg| rb~kby |fb OGH cgi gd e zbrkglkh oexkx |g bdxrb |fe|okcckdix edl hgccbh|kgdx ybrb obkdi aelb |kabc{ edl zgx|bl ehhre|bc{$

    Kd ellk|kgd# |fb OGH cgix lbxhrkz|kgdx ybrb dg| ecye{x kd xnnkhkbd| lb|ekc |g zbrak| edkdngrabl rb~kby$ Ngr bveazcb# okcckdix |g R$X$ lkrbh| fkrb zbrxgddbc ngr zbrxgdec zfgdbxeib e| |fbkr rbxklbdhbx lkl dg| kdlkhe|b |fb agd|f gn |fb zfgdb okcc$

    Hcber edl zrbhkxb lbxhrkz|kgdx gd OGHx# edl aedeibrkec rb~kby gn |fb OGH cgi# fbczexxrb |fe| okcckdix ehhre|bc{ rbncbh| |fb hgrrbh| k|bax edl eagd|x edl |fe| hgccbh|kgdxerb aelb kd e |kabc{ aeddbr

    Yb rbhgaabdl=

    L$8$5 \fe| |fb okcckdix gnnkhbr hcberc{ x|e|b |fb de|rb gn|fb okcckdix gd |fb okccx gn hgccbh|kgdx$

    L$8$? \fe| |fb elakdkx|re|k~b gnnkhbr rb~kby |fb OGH cgigd e rbicer# zbrkglkh oexkx edl ngccgy!z dxecgr d|kabc{ okcckdix gr |fgxb g|x|edlkdi ngr edbv|bdlbl zbrkgl gn |kab$

    B$ GOCKIE\KGDX EDL CKURKLE\KGDX

    5$ \fb zgx| lkl dg| ecye{x rbhgrl gockie|kgdx kd e |kabc{ aeddbr$

    GNAF xbh|kgd 8?$8 x|e|bx= Ed gockie|kgd kx e nkra rbxbr~e|kgd gn ndlx |fe| hrbe|bx ecbiec ckeokck|{ gd |fb Ig~brdabd| ngr |fb ze{abd| gn ndlx ngr igglx gr xbr~khbxgrlbrbl$ \fb gockie|kgd kx aelb xkdi ndlx e~ekceocb e| |fb |kab |fb grlbr kx zcehbl grhgd|reh| bvbh|bl# b~bd |fgif ze{abd| ae{ |e`b zcehb kd e n|rb nkxhec {ber$Lghabd|x xbl ngr gockie|kgd kdhclb hgd|reh|x# cbexbx# zrhfexb grlbrx# edl |re~bce|fgrk}e|kgdx$

    Gd Ae{ 5?# ?::;# |fb Lkrbh|gr gn |fb Gnnkhb gn Ehukxk|kgdx edl Hgd|reh| Aedeibabd|&GEHA+ xbd| ed baekc |g hgd|r{ lkrbh|grx edl elakdkx|re|k~b gnnkhbrx# yk|f hgzkbx |grbikgdec aedeibabd| edl |fb eh|kdi ibdbrec hgdxbc# x|e|kdi |fe| |fb Gnnkhb gn Icgoec

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    17/54

    Nkdec Elk| _bzgr|= Zbehb Hgrzx'Xrkdeab 55

    Ehhgd|x Ze{eocb &GIEZ+ fel klbd|knkbl de|fgrk}bl hgaak|abd|x$ \fb baekc x|e|bl=\fb de|fgrk}bl hgaak|abd|x ybrb klbd|knkbl yfbd kd~gkhbx ybrb rbhbk~bl o| dghgd|reh| gr g|fbr ~eckl gockie|kdi lghabd| fel obbd bx|eockxfbl$ Yfbd |fkx ghhrx# |fbhgaak|abd| kx hgdxklbrbl de|fgrk}bl edl |fb kd~gkhb kx dg| zekl$/

    Kd rbxzgdxb |g |fb baekc# |fb nkdedhkec exxkx|ed| zbrngrabl e rb~kby gn zgx| okcckdix edlzrbzerbl e xzrbelxfbb| xfgykdi |fb okccx yb heddg| Pze{Q e| |fb agabd|# lb |g |fb dbyrcbx'kdx|rh|kgdx nrga FU$ Dkdb|bbd gockie|kgdx ybrb ckx|bl# agx| yk|f |fb bvzcede|kgddg agdb{ kd |fb bvkx|kdi gockie|kgd gr gockie|kgd hrbe|bl en|br |fb neh| gr dgkdlk~klec gockie|kgd hrbe|bl {b|$

    Gd Ae{ 58# ?::;# |fb elakdkx|re|k~b gnnkhbr# yfg e| |fb |kab fel obbd e| |fb zgx| eog||yg agd|fx# xbd| ed baekc |g |fb rbikgdec nkdedhkec aedeibabd| gnnkhbr edl |fb eh|kdihfkbn elakdkx|re|k~b gnnkhbr x|e|kdi= /K| rbhbd|c{ heab |g a{ e||bd|kgd |fe| Zgx| fex dg|obbd gockie|kdi ndlx e| |fb |kab e hgd|reh| kx xkidbl$$$$K| yex zrghblrb e| Zgx| |g xkid|fb hgd|reh| edl |fbd gockie|b rkif| obngrb ze{abd|$$$$ G~br |fb dbv| agd|f# |fb

    elakdkx|re|k~b gnnkhbr ygr`bl yk|f GIEZ edl GEHA |g rbxgc~b gockie|kgdx ex dbblbledl |g fe~b |fba zrghbxxbl edl zekl$

    \fb elakdkx|re|k~b gnnkhbr |gcl x |fe| xfb kd|bdlx |g rb~kby |fb x|e|x gn gockie|kgdx gd erbicer oexkx edl ~brkn{ |fe| k|bax erb gockie|bl hgrrbh|c{ edl e| |fb ezzrgzrke|b |kab$

    Yb rbhgaabdl=

    B$5$5 \fe| |fb zgx| rbhgrl gockie|kgdx e| |fb |kab |fbhgaak|abd| kx aelb gr lbo| kx lb|brakdbl$

    B$5$? \fe| |fb elakdkx|re|k~b gnnkhbr rb~kby |fb x|e|x gngockie|kgdx gd e rbicer oexkx edl ~brkn{ |fe|gockie|kgdx fe~b obbd hgrrbh|c{ edl |kabc{rbhgrlbl$

    N$ Z_GZB_\[ AEDEIBABD\

    5$ \fb zgx|x zrgzbr|{ kd~bd|gr{ le|eoexb yex kdelbue|bc{ aekd|ekdbl edl hgd|rgccbl$

    ZHA xbh|kgd 255$2$2 rbukrbx |fe| |fb zgx| bdxrb |fe| ecc hfedibx P|g k|x zrgzbr|{kd~bd|gr{Q fe~b obbd bd|brbl kd |fb zrgzbr|{ aedeibabd| le|eoexb$

    \fb zgckh{ ecxg x|e|bx= Obngrb obikddkdi kd~bd|gr{# |fb Zrgzbr|{ Gnnkhbr xfgcl hfbh`|fb zrgzbr|{ aedeibabd| rbhgrlx eiekdx| yrk||bd lghabd|e|kgd gn zrgzbr|{'bukzabd|hfedibx |g bdxrb |fe| ecc hfedibx fe~b obbd bd|brbl kd |fb zrgzbr|{ aedeibabd|le|eoexb$

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    18/54

    Nkdec Elk| _bzgr|= Zbehb Hgrzx'Xrkdeab 5?

    Nr|fbr# ZHA xbh|kgd 255$>$5 rbukrbx |fe| |fb Elakdkx|re|k~b Gnnkhbr rbhgdhkcb |fbkd~bd|gr{ eiekdx| rbhbk~kdi rbzgr|x edl rbukxk|kgd ngrax e| cbex| gdhb e uer|br$Ellk|kgdecc{# |fb IEG X|edlerlx x|e|b= @b{ l|kbx gr rbxzgdxkokck|kbx dbbl |g ob lk~klblgr xbirbie|bl eagdi lknnbrbd| zbgzcb$Dg gdb kdlk~klec xfgcl hgd|rgc ecc `b{ exzbh|xgn e |redxeh|kgd gr b~bd|$

    \fb zrgzbr|{ kd~bd|gr{ le|eoexb yex kdelbue|bc{ aekd|ekdbl edl hgd|rgccbl# ex ngccgyx=

    \fb xeab zbrxgd aekd|ekdbl |fb le|eoexb edl zbrngrabl |fb zf{xkhec kd~bd|gr{$ \fb le|eoexb yex dg| zle|bl ngr hfedibx xkdhb |fb cex| zf{xkhec kd~bd|gr{ kd

    Dg~baobr ?::6# kdhclkdi |fb rbnrbxf gn hgaz|br bukzabd| kd Meder{ ?::;$

    \fbrb yex dg b~klbdhb |fe| |fb ngrabr zrgzbr|{ hgd|rgc gnnkhbr rbhgdhkcbl |fble|eoexb |g bdxrb |fe| hfedibx ybrb rbhgrlbl obngrb |fb Dg~baobr ?::6 zf{xkheckd~bd|gr{ yex hgdlh|bl$

    \fb elakdkx|re|k~b gnnkhbr lkl dg| rbhgdhkcb |fb kd~bd|gr{ eiekdx| rbhbk~kdi rbzgr|xedl rbukxk|kgd ngrax e| cbex| gdhb e uer|br$

    \fb zgx| aekd|ekdbl kdelbue|b lghabd|e|kgd rbce|kdi |g k|x zrgzbr|{ lkxzgxecx o{eh|kgd |g zbrak| |fb zle|kdi gn |fb zrgzbr|{ kd~bd|gr{ le|eoexb$

    \fb ceh` gn hgd|kdk|{ kd kd~bd|gr{ rbxzgdxkokck|kbx e| |fb zgx| ck`bc{ hgd|rko|bl |g xgabgn |fb hgd|rgc kxxbx abd|kgdbl eog~b$ \frbb zbrxgdx fedlcbl |fb zrgzbr|{ kd~bd|gr{hgd|rgc ndh|kgd kd ?::;= |fb elakdkx|re|k~b exxkx|ed| d|kc fbr lbzer|rb Mdb 5# ?::;# |fbag|gr zggc xzbhkeckx| ngr eog| ngr agd|fx# edl |fb rbhbd|c{!fkrbl ibdbrec xbr~khbx

    hggrlkde|gr obikddkdi Xbz|baobr ?9# ?::;$

    Elbue|b edl zrgzbrc{ bvbh|bl kd~bd|gr{ hgd|rgcx edl elfbrbdhb |g zgckh{ rbukrbabd|xerb bxxbd|kec ngr bnnbh|k~b ehhgd|eokck|{ edl g~brxkif| g~br zgx| zrgzbr|{$

    Yb rbhgaabdl=

    N$5$5 \fe| |fb zgx| aekd|ekd ed ehhre|b zrgzbr|{kd~bd|gr{ le|eoexb kdhclkdi zle|kdi |fb le|eoexbgd e rbicer oexkx ngr hfedibx$

    N$5$? \fe| |fb zrgzbr|{ hgd|rgc gnnkhbr rbhgdhkcb |fble|eoexb yk|f hfedibx |g bdxrb |fb{ erb rbhgrlblobngrb |fb zf{xkhec kd~bd|gr{ kx hgdlh|bl$

    N$5$8 \fe| |fb elakdkx|re|k~b gnnkhbr rbhgdhkcb |fbkd~bd|gr{ eiekdx| rbhbk~kdi rbzgr|x edl rbukxk|kgdngrax e| cbex| uer|brc{$

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    19/54

    Nkdec Elk| _bzgr|= Zbehb Hgrzx'Xrkdeab 58

    N$5$< \fe| lknnbrbd| x|enn abaobrx aekd|ekd |fb zrgzbr|{kd~bd|gr{ le|eoexb edl zbrngra |fb zf{xkheckd~bd|gr{$

    N$5$2 \fe| |fb zgx| zrg~klb xnnkhkbd|c{ lb|ekcblkdngrae|kgd rbce|kdi |g zrgzbr|{ lkxzgxec |g zbrak||fb zle|kdi gn |fb zrgzbr|{ kd~bd|gr{ le|eoexb$

    ?$ \fb zrgzbr|{ kd~bd|gr{ le|eoexb hgd|ekdbl dabrgx lkxhrbzedhkbx$

    ZHA xbh|kgd 255$2$2 rbukrbx |fe| |fb zgx| aekd|ekd ehhre|b zrgzbr|{ kd~bd|gr{ rbhgrlxedl bdxrb |fe| ecc hfedibx P|g k|x zrgzbr|{ kd~bd|gr{Q fe~b obbd bd|brbl kd |fb zrgzbr|{aedeibabd| le|eoexb$

    \fb zgx|x zrgzbr|{ kd~bd|gr{ le|eoexb yex xzzgxbl |g kdhclb ecc kd~bd|gr{ ngr |fbgnnkhb &kdhclkdi |bhfdgcgi{+# |fb yerbfgxb# edl |fb rbxklbdhbx$ Gr |bx|kdi gn |fbkd~bd|gr{ rbhgrlx lkxhcgxbl lkxhrbzedhkbx |frgifg| |fb gnnkhb$ \fb{ kdhclbl kdhgrrbh|xbrkec daobrx# kdhgrrbh| |ei daobrx# ac|kzcb |eix# dg |ei# lzckhe|b ckx|kdix# edl k|baxakxxkdi nrga |fb le|eoexb$ Lbnkhkbdhkbx kd |fb zgx|x hgd|rgcx edl rbhgrl`bbzkdi#lbxhrkobl kd N$5# lkl dg| zbrak| ed ehhgd|kdi ngr |fb zgx|x cez|gz hgaz|brx$ Kd gdbxk|e|kgd# |fb zgx|x rbhgrlx xfgybl e x|enn abaobr |g ob kd |fb hrrbd| zgxxbxxkgd gn ecez|gz0 |fb zbrxgd &e cgdi!x|edlkdi edl |rx|bl abaobr gn |fb x|enn+ x|e|bl |fe| xfb feldb~br fel dgr xbl e zgx| cez|gz$

    \fb K\ Xzbhkeckx| &K\X+ aekd|ekdbl fkx gyd ckx|kdi gn K\ k|bax$ Yb ngdl |fe| ngr exox|ed|kec daobr gn k|bax# |fb zgx|)x kd~bd|gr{ le|eoexb lkl dg| eirbb yk|f |fb K\X)ckx|kdi$ \fb zrkdhkzec rbexgd yex |fe| |fb zgx|x le|eoexb yex dg| zle|bl ngr |fbhgaz|br rbnrbxf kd Meder{ ?::; yfkcb |fb K\X zle|bl fkx ckx|kdi ngr |fb rbnrbxf$

    Fgyb~br# |fb K\X) ckx|kdi yex dg| brrgr!nrbb$ Ngr bveazcb# |fb xheddbr cghe|bl kd |fbZHAGx gnnkhb yex rbhgrlbl dbk|fbr kd |fb zgx|x le|eoexb dgr gd |fb K\X ckx|kdi$Agrbg~br# yfkcb |fb K\X ckx|kdi yex |fb agx| ehhre|b# k| lkl dg| kdlkhe|b cghe|kgd#ae`kdi k| dbv| |g kazgxxkocb |g xb ex e |ggc |g ehhgd| ngr kdlk~klec zkbhbx gn hgaz|brbukzabd|# xhf ex hgaz|brx# agdk|grx# edl zrkd|brx# kd ac|kzcb cghe|kgdx$

    \fkx xk|e|kgd aelb |fb zgx| zer|khcerc{ ~cdbreocb |g yex|b# nrel# edl eoxb yk|frbxzbh| |g k|x zrgzbr|{$ Yk|fg| ezzrgzrke|b hgd|rgcx kd zcehb# edl yk|fg| ehhre|b edl

    rbckeocb kd~bd|gr{ le|e# zrgzbr|{ hgcl ybcc ig akxxkdi# kdel~br|bd|c{ gr el~br|ed|c{# edl|fb hgdlk|kgd dg| klbd|knkbl# yk|f e rbxc|kdi nkdedhkec cgxx |g |fb eibdh{$

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    20/54

    Nkdec Elk| _bzgr|= Zbehb Hgrzx'Xrkdeab 5$?$? rbukrbx |fe| hx|gl{ rbhbkz|x ob kxxbl yfbd rbcbexkdi dgd!bvzbdleocb zrgzbr|{ |g ^gcd|bbrx# x|enn gr hgd|reh|grx |g xb eye{ nrga |fb Zbehb Hgrzxgnnkhb$

    \fb zgx| lkl dg| kxxb hx|gl{ rbhbkz|x ngr nrdk|rb edl bukzabd| aekd|ekdbl kd |fbrbxklbdhbx gn |fb R$X$ lkrbh| fkrb x|enn$ \fb elakdkx|re|k~b gnnkhbr |gcl x |fe| xfbkd|bdlbl |g kxxb |fbxb edl zcehb |fba kd |fb elakdkx|re|k~b nkcbx$

    Kd ellk|kgd# |fb zgx| lkl dg| hgdxkx|bd|c{ kxxb hx|gl{ rbhbkz|x |g ^gcd|bbrx ngr zrgzbr|{zrg~klbl |g |fba ngr |fbkr xb$ ^gcd|bbrx yfg xygrb kd lrkdi ?::9 edl ?::6 rbhbk~blagrb zrgzbr|{ |fed yex ckx|bl gd |fb hx|gl{ rbhbkz| ngrax$ ^gcd|bbrx yfg xygrb kdlrkdi Mc{ ?::;# ehhgrlkdi |g |fb elakdkx|re|k~b gnnkhbr# rbhbk~bl zrgzbr|{ nrgalknnbrbd| xgrhbx &xenb|{ edl xbhrk|{# |fb ablkhec dk|# b|h$+# edl |fb k|bax ybrb ckx|bl gdac|kzcb ngrax# hgazckhe|kdi hgd|rgc$ \fb elakdkx|re|k~b gnnkhbr |gcl x |fe| xfb kd|bdlx|g kazcbabd| e xkdicb hx|gl{ rbhbkz| ngra |fe| ykcc kdhclb ecc k|bax kxxbl |g |fb^gcd|bbrx$

    Hx|gl{ rbhbkz|x erb kazgr|ed| |g lghabd| |fb zgxxbxxkgd gn eibdh{ zrgzbr|{ edl |fbehhgd|eokck|{ ngr aekd|ekdkdi edl rb|rdkdi k|$

    Yb rbhgaabdl=

    N$8$5 \fe| |fb zgx| kxxb hx|gl{ rbhbkz|x ngr zrgzbr|{fbcl kd |fb rbxklbdhbx gn |fb R$X$ lkrbh| fkrb x|enn

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    21/54

    Nkdec Elk| _bzgr|= Zbehb Hgrzx'Xrkdeab 52

    edl zcehb |fb hx|gl{ rbhbkz|x kd |fb elakdkx|re|k~bnkcbx$

    N$8$? \fe| |fb zgx| kxxb hx|gl{ rbhbkz|x ngr zrgzbr|{zrg~klbl |g ^gcd|bbrx ngr xb lrkdi |fbkr Zbehb

    Hgrzx xbr~khb edl bx|eockxf ed bnnbh|k~b hgd|rgcx{x|ba |g |reh` |fb zrgzbr|{$

    I$ ^BFKHCBX AEDEIBABD\

    5$ Ecc rbukrbl zbrxgddbc lkl dg| rb~kby# kdk|kec# edl le|b |fb ~bfkhcb xeib cgix

    ybb`c{0 nr|fbr# xgab cgix hgd|ekdbl lkxhrbzedhkbx$

    ZHA xbh|kgd 2?9$2$< rbukrbx |fe| |fb elakdkx|re|k~b gnnkhbr# |fb x|enn abaobrrbxzgdxkocb ngr kdk|ke|kdi ~bfkhcb rbzekrx gr aekd|ekdkdi |fb ~bfkhcb rbhgrlx# edl |fb x|enn

    abaobr rbxzgdxkocb ngr okcckdi e|fgrk}bl dgd!gnnkhkec ~bfkhcb xb rb~kby# kdk|kec# edlle|b |fb ~bfkhcb xeib cgix ybb`c{$

    Yb ngdl |fe| yfkcb |fb elakdkx|re|k~b gnnkhbr yex rb~kbykdi |fb ~bfkhcb xeib cgix gd eybb`c{ oexkx# |fb ag|gr zggc xzbhkeckx| edl |fb okcckdi gnnkhbr ybrb dg|$ Yb ecxg ngdl|fe| xb~brec cgix fel dg| obbd kdk|kecbl edl le|bl xkidkn{kdi rb~kby$

    Kd ellk|kgd# yb dg|bl lkxhrbzedhkbx kd |fb ~bfkhcb xeib cgix# xhf ex= dehhgd|bl!ngr`kcgab|brx gr dg bdlkdi `kcgab|brx# grkikd gr lbx|kde|kgd kdngrae|kgd akxxkdi# edlzgx|kdix aelb kd kdhgrrbh| hgcadx$ \fb lkxhrbzedhkbx akif| fe~b obbd heif| fel |fbezzrgzrke|b cgi rb~kbyx ghhrrbl$

    Hgazcb|b edl rb~kbybl ~bfkhcb xeib cgix erb kazgr|ed| kd bdxrkdi |fe| |fb zgx|x~bfkhcbx erb obkdi xbl ezzrgzrke|bc{$

    Yb rbhgaabdl=

    I$5$5 \fe| |fb rbukrbl x|enn abaobrx rb~kby# kdk|kec# edlle|b |fb ~bfkhcb xeib cgix ybb`c{$

    I$5$? \fe| x|enn rbhgrl ecc xeib gn zgx| ~bfkhcbx kd |fb~bfkhcb xeib cgix edl ncc{ hgazcb|b |fb rbukrblkdngrae|kgd$

    ?$ \fb zgx| lkl dg| zrg~klb |kabc{ yrk||bd e|fgrk}e|kgdx ngr fgab!|g!gnnkhb xb gn

    ~bfkhcbx$

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    22/54

    Nkdec Elk| _bzgr|= Zbehb Hgrzx'Xrkdeab 5>

    ZHA xbh|kgd 2??$

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    23/54

    Nkdec Elk| _bzgr|= Zbehb Hgrzx'Xrkdeab 59

    F$ ZB_XGDDBC AEDEIBABD\

    5$ ZXHx ybrb dg| ecye{x zekl gd |kab$

    GNAF xbh|kgd 89$?$6 x|e|bx= Ze{abd|x gd cgdi!|bra hgd|reh|x &g~br xkv agd|fx+ ykcc ob

    aelb ok!ybb`c{ ~ke F_AX PFaed _bxgrhbx Aedeibabd| X{x|baQ kd Gl{xxb{$

    \fb zgx|x ZXHx ybrb dg| ecye{x zekl gd |kab$ Ed edec{xkx o{ |fb nkdedhkec exxkx|ed|xfgybl |fe| ZXHx rbhbk~bl |fbkr ok!ybb`c{ ze{ ce|b gd ngr ghhexkgdx kd ?::;$ \fbze{abd|x ybrb kdk|ke|bl kd fbeluer|brx# edl |fb zgx| lbzgxk|bl |fb hfbh`x zgd |fbkrrbhbkz|$

    \fb elakdkx|re|k~b gnnkhbr |gcl x |fe| xfb ygcl kd~bx|kie|b |fb rbexgd ngr |fb ce|bhfbh`x# ex ybcc ex zrxkdi yk|f fbeluer|brx edl |fb nkdedhkec xbr~khb hbd|br |fbzgxxkokck|{ gn ze{kdi k|x ZXHx o{ bcbh|rgdkh ndlx |redxnbr &BN\+$

    Yb rbhgaabdl=

    F$5$5 \fe| |fb elakdkx|re|k~b gnnkhbr lb|brakdb# kdhgdmdh|kgd yk|f fbeluer|brx# |fb rbexgd ngr |fbce|b rbhbkz| gn ZXH xecer{ hfbh`x edl |e`b |fbrbukrbl rbablkec eh|kgdx$

    F$5$? \fe| |fb elakdkx|re|k~b gnnkhbr lb|brakdb kn |fbze{abd| gn ZXHx o{ BN\ kx zgxxkocb edl# kn xg#kazcbabd| |fkx ze{abd| ~bfkhcb$

    ?$ \fb zgx|x |kab edl e||bdledhb rbhgrlx edl rbce|bl hgd|rgc zrghblrbx ybrb

    lbnkhkbd|$

    ZHA xbh|kgdx 9

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    24/54

    Nkdec Elk| _bzgr|= Zbehb Hgrzx'Xrkdeab 56

    \fb zgx|x hgazbdxe|gr{ |kab zgckh{ x|e|bl |fe| e aevkaa gn ?< fgrx ae{ obherrkbl g~br# yk|f ed bvhbz|kgd ngr zrb!xbr~khb |rekdkdi$ Fgyb~br# xgab x|enn feloecedhbx bvhbblkdi |fb ?

    Xzbr~kxgrx lkl dg| rb~kby |fb gnnkhkec |kab edl e||bdledhb rbhgrlx zbrkglkhecc{$ \kabxfbb|x ybrb dg| ecye{x xoak||bl |kabc{$ Ngr bveazcb# |fb |kabxfbb|x gn gdb

    ZXH xbcbh|bl o{ x ngr rb~kby ybrb ce|b o{ agrb |fed xb~bd hecbdler le{x ngr bkif| gn|fb 5; ze{ zbrkglx |frgif Xbz|baobr ?;# ?::;$

    Xgab |kabxfbb|x lkl dg| xfgy |fb bv|re fgrx ygr`bl |fe| rbxc|bl kd hgazbdxe|gr{|kab$

    \fb rbukrbabd| ngr ehhre|b |kab edl e||bdledhb rbhgrlx ae`bx |fbkr hgdxhkbd|kgxzrbzere|kgd edl |kabc{ rb~kby bxxbd|kec$

    Yb rbhgaabdl=

    F$?$5 \fe| |fb |kab`bbzbr ~brkn{ |fe| |fb |kabxfbb|x erbxoak||bl |kabc{ edl zrbzerbl ehhre|bc{# edlngccgy z yk|f x|enn abaobrx ex dbblbl$

    F$?$? \fe| |fb elakdkx|re|k~b gnnkhbr kdx|rh| x|enn gd |fbzrgzbr rbhgrlkdi gn cbe~b# fgckle{x# edlhgazbdxe|gr{ |kab gd |fb |kabxfbb|x# edl gdlghabd|e|kgd# xhf ex cbe~b edl hgazbdxe|gr{

    |kab ngrax# yfkhf ax| ob e||ehfbl kd xzzgr| gn|fb |kabxfbb|x$

    F$?$8 \fe| xzbr~kxgrx zbrngra herbnc edl hgdxhkbd|kgxrb~kbyx gn |fb |kabxfbb|x gn |fbkr x|enn edl ngccgyz kaablke|bc{ |g hgrrbh| lkxhrbzedhkbx$

    F$?$< \fe| |fb elakdkx|re|k~b gnnkhbr rbakdl x|enn gn |fbzgx|x hgazbdxe|gr{ |kab zgckh{# kdhclkdi |fbaevkaa fgrx |fe| ae{ ob herrkbl g~br# edlagdk|gr |fb x|ennx hgazckedhb$

    F$?$2 \fe| |fb |kab`bbzbr rb~kby |fb gnnkhkec |kab edle||bdledhb rbhgrlx ngr |fb cex| |yg {berx edl ~brkn{|fe| |fb{ rbncbh| |fb eh|ec fgrx ygr`bl edl eh|eccbe~b |e`bd ex kdlkhe|bl gd |fb |kabxfbb|x$

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    25/54

    Nkdec Elk| _bzgr|= Zbehb Hgrzx'Xrkdeab 5;

    F$?$> \fe| xzbr~kxgrx rb~kby |fb gnnkhkec |kab edle||bdledhb rbhgrlx kd e rbicer# zbrkglkh aeddbr#edl xkid edl le|b |fb rbhgrlx xkidkn{kdi rb~kby$

    K$ \_E^BC AEDEIBABD\

    5$ X|enn lkl dg| ecye{x xoak| |fbkr kd|brde|kgdec |re~bc ~ghfbrx yk|fkd nk~b le{x en|br

    |fb |rkzx hgazcb|kgd$

    ZHA xbh|kgd 65?$56$5: x|e|bx |fe| |re~bc ~ghfbrx ax| ob hgazcb|bl edl xoak||blyk|fkd nk~b ygr`kdi le{x en|br hgazcb|kgd gn |re~bc$

    Gn |fb nk~b kd|brde|kgdec |re~bc ~ghfbrx yb xbcbh|bl ngr rb~kby# ngr ybrb xkidbl o{ |fb|re~bcbr ce|br |fed nk~b ygr`kdi le{x en|br |fb |re~bc hgazcb|kgd le|b$ \fb ngr ce|b |re~bc~ghfbrx ybrb xoak||bl ob|ybbd |yg edl nk~b ybb`x en|br hgazcb|kgd gn |fb rbce|bl|rkzx$

    Zrgaz| xoakxxkgd gn |re~bc ~ghfbrx zbrak|x |fbkr |kabc{ zrghbxxkdi# hcberkdi gn ed{hexf el~edhbx# edl rbkaorxbabd| |g |fb |re~bcbrx$

    Yb rbhgaabdl=

    K$5$5 \fe| |fb elakdkx|re|k~b gnnkhbr bdngrhb |fb nk~bygr`kdi le{ xoakxxkgd rbukrbabd| ngr |re~bc~ghfbrx edl agdk|gr |fb x|ennx hgazckedhb$

    ?$ \fb kd|brde|kgdec |re~bc ~ghfbrx hgd|ekdbl lkxhrbzedhkbx$

    ZHA xbh|kgd 65? zrg~klbx zgckh{ edl ikledhb gd |fb zrgzbr hgazcb|kgd gn |re~bc~ghfbrx$

    Ngr gdb kd|brde|kgdec |re~bc ~ghfbr# |fb le|b xkidbl ex rb~kbybl yex berckbr |fed |fb le|bxkidbl o{ |fb |re~bcbr$ Ngr edg|fbr ~ghfbr# |fbrb yex dg ezzrg~kdi gnnkhkecx xkide|rb$Yb ecxg dg|bl lkxhrbzedhkbx rbce|kdi |g zbr lkba re|bx$ Kd ellk|kgd# gdb |re~bc ~ghfbryex akxxkdi |fb |re~bc e|fgrk}e|kgd daobr edl |fb le|bx gn |re~bc$ Edg|fbr |re~bc~ghfbr fel bvzbdxbx ngr |evk edl hfbh`!hexfkdi kd |fb yrgdi hgcad$

    Yb rbhgaabdl=

    K$?$5 \fe| |fb elakdkx|re|k~b gnnkhbr fgcl e abb|kdi grxbakder ngr ecc x|enn gd zrgzbr edl |kabc{hgazcb|kgd gn |re~bc ~ghfbrx$

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    26/54

    Nkdec Elk| _bzgr|= Zbehb Hgrzx'Xrkdeab ?:

    K$?$? \fe|$|fb hgd|r{ lkrbh|gr kdx|rh| zgx| aedeibabd|x|enn |g bvbrhkxb herb kd elbue|bc{ zbrngrakdirb~kbyx gn |re~bc ~ghfbrx$

    M$ NKCBX AEDEIBABD\

    5$ \fb zgx|x nkcbx hgd|ekdbl gcl edl g|le|bl lghabd|x$

    ZHA xbh|kgd 6;?$>$> x|e|bx= Gnnkhbx xfecc bdxrb |fe| zbraedbd| rbhgrlx erb zrbxbr~bledl |fe| rbhgrlx |fe| erb dg cgdibr gn xb |g |fb Eibdh{ erb zrgzbrc{ lkxzgxbl gn grrb|krbl$ _b|bd|kgd x|edlerlx ngr Zbehb Hgrzx rbhgrlx erb hgd|ekdbl kd |fb _bhgrlxAedeibabd| Fedlogg`$

    \fb zgx|x nkcbx hgd|ekdbl gcl edl goxgcb|b elakdkx|re|k~b# zrgirea# edl ^gcd|bbrlghabd|x le|kdi oeh` |g |fb kdhbz|kgd gn |fb Xrkdeab zrgirea kd 5;;2$ Elakdkx|re|k~b

    nkcbx ybrb x|grbl kd |fb yerbfgxb kd herlogerl ogvbx edl ?5 ab|ec nkcb lreybrx$ \fblghabd|x kdhclbl hgd|reh|x# hgd|reh|gr nkcbx# ~ghfbrx# hgdx|rh|kgd bx|kae|bx# zrgmbh|rbzgr|x# edl ^gcd|bbr nkcbx yk|f deabx gd |fb ngclbrx edl zbrxgdec le|e kdxklb$ Gdbygglbd heokdb| yk|f nk~b xfbc~bx hgd|ekdbl zrgirea!rbce|bl rbhgrlx# kdhclkdi zrb!xbr~khb edl kd!xbr~khb |rekdkdi lghabd|x# fgabx|e{ kdngrae|kgd# edl |rekdkdi gn |rekdbrxlghabd|e|kgd# igkdi oeh` |g |fb {ber ?:::$

    \fb zgx|x derre|k~b |g k|x nkxhec {ber ?:5:!?:5? Kd|bire|bl Zceddkdi edl Olib|kdiX{x|ba &KZOX+ rbzgr| xzbhknkbl e daobr gn gombh|k~bx# kdhclkdi Lkxzgxb gn gcl rbhgrlxehhgrlkdi |g bx|eockxfbl zrghblrbx edl |kab|eocbx$

    Yb rbhgaabdl=

    M$5$5 \fe| |fb zgx| rb~kby k|x gcl elakdkx|re|k~b#zrgirea# edl ^gcd|bbr nkcbx edl lkxzgxb gn |fba kdehhgrledhb yk|f eibdh{ zgckh{$

    M$5$? \fe| |fb zgx| lb~bcgz ed kd|brdec zrghblrb ngrrbicer# zbrkglkh rb~kbyx edl lkxzgxk|kgd gn k|x nkcbx$

    http://inside.peacecorps.gov/index.cfm?viewDocument&document_id=16795&filetype=dochttp://inside.peacecorps.gov/index.cfm?viewDocument&document_id=16795&filetype=dochttp://inside.peacecorps.gov/index.cfm?viewDocument&document_id=16795&filetype=dochttp://inside.peacecorps.gov/index.cfm?viewDocument&document_id=16795&filetype=doc
  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    27/54

    Nkdec Elk| _bzgr|= Zbehb Hgrzx'Xrkdeab ?5

    @$ Z_GHR_BABD\

    5$ Xgab zgx| cbexb lghabd|x ybrb kdhgazcb|b gr kdhhre|b$

    \fb zgx|x cbexb nkcbx lkl dg| hgazc{ yk|f |fb x|edlerlx edl rbukrbabd|x gn ZHA xbh|kgd

    988# ex ngccgyx=

    Hbr|knkhe|bx gn ehhbz|edhb ybrb dg| ecye{x hgazcb|bl$ \fb xbd|bdhb \fkx hgdx|k||bx |fb nkdec gz|kgd zbrkgl yex brrgdbgxc{ kdhclbl kd

    |fb |bv| gn |frbb gz|kgd rbdbyec dg|khbx yfbd k| yex dg| |fb nkdec gz|kgd zbrkgl$

    Gdb rbxklbd|kec cbexb kdhgrrbh|c{ xzbhknkbl e cbexb zbrkgl gn ngr {berx edl 55 agd|fx zcx ngr nr|fbr gdb {ber gz|kgd zbrkglx$ Cbexbx xfgcl ob ngr e aevkaagn nk~b {berx kdhclkdi gz|kgd zbrkglx$

    _bxklbd|kec cbexbx gn |fb R$X$ lkrbh| fkrbx# yfkhf ybrb lbdgakde|bl kd R$X$ lgccerx#lkl dg| fe~b |fb rbukrbl ezzrg~ecx gn |fb Gnnkhb gn |fb Hfkbn Nkdedhkec Gnnkhbr edl|fb Hfkbn gn Akxxkgd$ \fb zgx| go|ekdbl |fb ezzrg~ecx lrkdi |fb hgrxb gn |fb elk|$

    Yb rbhgaabdl=

    @$5$5 \fe|# gd ed gdigkdi oexkx# |fb zgx| go|ekdhbr|knkhe|bx gn ehhbz|edhb ngr ecc cbexbx$

    @$5$? \fe| |fb zgx| bvbrhkxb herb kd k|x gz|kgd rbdbyec

    lghabd|x edl# kd zer|khcer# dg| kdhclb |fb |bv|\fkx hgdx|k||bx |fb nkdec gz|kgd zbrkgl yfbd |fe|kx dg| |fb hexb$

    @$5$8 \fe| |fb zgx| ehhre|bc{ rbncbh| |fb |brax gn |fbcbexbx kd |fb rbce|bl cbexb lghabd|x$

    @$5$< \fe|# gd ed gdigkdi oexkx# |fb zgx| go|ekd ezzrg~eckd el~edhb nrga |fb Gnnkhb gn |fb Hfkbn NkdedhkecGnnkhbr edl |fb Hfkbn gn Akxxkgd ngr cbexbxlbdgakde|bl kd R$X$ lgccerx$

    ?$ \fb zgx|x zbrxgdec xbr~khbx hgd|reh|gr &ZXH+ nkcbx ybrb akxxkdi rbukrbl

    lghabd|x$

    \fb zgx|x ZXH nkcbx lkl dg| ncc{ hgazc{ yk|f |fb rbukrbabd|x gn ZHA xbh|kgd 9

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    28/54

    Nkdec Elk| _bzgr|= Zbehb Hgrzx'Xrkdeab ??

    Xgab x|e|babd|x gn ygr` ybrb bk|fbr akxxkdi nrga |fb ZXH nkcbx gr zcehbl cggxbre|fbr |fed kd|bire|bl yk|f gr e||ehfbl |g |fb rbce|bl ZXH hgd|reh|x$

    Gdb x|enn abaobrx xbhrk|{ hcberedhb zle|b yex dg| cghe|bl$ \fb nkdedhkec exxkx|ed|yex dhbr|ekd kn k| fel obbd akxnkcbl gr dg| hgazcb|bl$

    E dby hgd|reh| hgd|ekdbl gdc{ |fb nkrx| |yg zeibx re|fbr |fed |fb hgazcb|b hgd|reh|edl |fb x|e|babd| gn ygr`$

    Gnnkhb gn Ablkhec Xbr~khbx &GAX+ ezzrg~ec ngr |fb hgd|reh| gn |fb Zbehb HgrzxAblkhec Gnnkhbr &ZHAG+# ecgdi yk|f fkx ezzrekxecx ngr ?::># ?::9# edl ?::6# ybrbdg| gd nkcb$ \fb hgd|r{ lkrbh|gr |gcl x |fe| |fbxb ybrb xbd| |g fbeluer|brx$

    Ex e rbxc|# hgazcb|b edl ehhre|b lghabd|e|kgd yex dg| e~ekceocb ngr zrgzbr hgd|reh|elakdkx|re|kgd$

    Yb rbhgaabdl=

    @$?$5 \fe| |fb zgx| zrbzerb x|e|babd|x gn ygr` &XGYx+ngr ecc x|enn edl |fe| |fb XGYx ob kd|bire|bl yk|f gre||ehfbl |g |fb rbce|bl ZXH hgd|reh|x edl kdhclblkd |fb ZXHx nkcbx$

    @$?$? \fe| |fb zgx| ~brkn{ |fe| k| fex ecc xbhrk|{ hcberedhbzle|bx edl rbubx| |fgxb dbblbl nrga |fb _bikgdecXbhrk|{ Gnnkhbr$

    @$?$8 \fe| |fb zgx| kdhclb |fb hgazcb|b dby hgd|reh|kdhclkdi ecc hgd|reh| zeibx edl |fb x|e|babd| gnygr` kd |fb ZXHx nkcb$

    @$?$< \fe| |fb zgx| aekd|ekd hgzkbx gn GAX ezzrg~ec gn|fb ZHAGx hgd|reh| edl |fb ZHAGx zbrngraedhbezzrekxecx$

    C$ ABLKHEC XRZZCKBX

    5$ \fb zgx| lkl dg| kazcbabd| |fb eibdh{x ablkhec xzzckbx kd~bd|gr{ zgckh{$

    ZHA xbh|kgd 98< xzbhknkbx |fb zgx|x rbxzgdxkokck|kbx edl rbukrbabd|x rbce|kdi |gablkhec xzzckbx kd~bd|gr{$ \fb zgx| lkl dg| kazcbabd| |fkx zgckh{# yfkhf yex kxxbl kdDg~baobr ?::6# ex ngccgyx=

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    29/54

    Nkdec Elk| _bzgr|= Zbehb Hgrzx'Xrkdeab ?8

    Hgd|rer{ |g zgckh{# |fb ZHAG aekd|ekdbl |fb kd~bd|gr{ rbhgrlx ngr ecc ablkhecxzzckbx$

    \fb ablkhec exxkx|ed|# re|fbr |fed e zbrxgd nrga g|xklb |fb ablkhec dk|# zbrngrabl|fb zf{xkhec kd~bd|gr{ gn xzbhkecc{ lbxkide|bl lrix# yfkhf |fb ZHAG |gcl x ybrb

    |fgxb kd |fb cgh`bl heokdb| kd fkx gnnkhb$ Fgyb~br# fb fel dg| klbd|knkbl |fb xzbhkecc{lbxkide|bl lrix kd |fb kd~bd|gr{ rbhgrlx$ Fb |gcl x fb |fgif| |fe| ikledhb ygclob zrg~klbl o{ GAX$

    \fb hgd|r{ lkrbh|gr# yfg zbrngrabl |fb kd~bd|gr{ ~brknkhe|kgdx gn hgd|rgccblxox|edhbx# lkl dg| zbrngra e ~brknkhe|kgd ngr gdb uer|br kd ?::;# ob|ybbd Ezrkc 58#?::; edl Eix| ?6# ?::;$

    \fb ablkhec exxkx|ed|# re|fbr |fed e lbxkide|bl ehhbz|edhb zgkd| hcbr` nrga g|xklb|fb ablkhec dk|# gzbdbl# kd |fb zrbxbdhb gn |fb ZHAG# ablkhec xzzckbx rbhbk~bl e||fb zgx|$

    \fb ZHAG lkl dg| xb |fb rbukrbl lkxzbdxbl ablkhec xzzckbx ngra$ \fb hgd|r{ lkrbh|gr lkl dg| xoak|# gd ed eddec oexkx# |fb ablkhec kd~bd|gr{ hgd|rgc

    cgi# lb Ezrkc 52# ?::;$ \fb cgi bdabre|bx kd~bd|grkbx gn hgd|rgccbl xox|edhbx edlxzbhkecc{ lbxkide|bl ablkhec xzzckbx ex gn Aerhf 85$

    Yb rbhgaabdl=

    C$5$5 \fe| |fb zgx| kazcbabd| |fb eibdh{x zgckh{ gd

    ablkhec xzzckbx# ZHA xbh|kgd 98

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    30/54

    Nkdec Elk| _bzgr|= Zbehb Hgrzx'Xrkdeab ?

    ZGX\ X\ENNKDI

    E| |fb |kab gn gr ~kxk|# |fb zgx| fel ?5 x|enn zgxk|kgdx= |frbb R$X$ lkrbh| fkrbx# |frbb

    ngrbkid xbr~khb de|kgdecx# edl 52 zbrxgdec xbr~khbx hgd|reh|grx$

    Yb kd|br~kbybl 5: x|enn abaobrx# kdhclkdi |fb |frbb R$X$ lkrbh| fkrb bazcg{bbx$ Eccx|enn kd|br~kbybl |gcl x |fe| |fb{ ~br{ ahf bdmg{bl ygr kdi e| |fb Zbehb Hgrzx$ \fb{x|e|bl |fe|# kd zer|khcer# |fb{ bdmg{bl kd|breh|kdi yk|f edl xzzgr|kdi |fb ^gcd|bbrx$

    ^gcd|bbrx |gcl x |fe| |fb{ ezzrbhke|bl |fb ybchgakdi e||k|lb gn |fb Zbehb Hgrzx x|ennyfbd |fb ^gcd|bbrx ~kxk|bl |fb gnnkhb# edl |fb kd|brbx| xfgyd o{ |fb x|enn kd |fbkr xhhbxxedl ybcc!obkdi$ ^gcd|bbrx ecxg x|e|bl |fe| |fb{ fel rbhbk~bl bnnbh|k~b gdigkdi xzzgr|nrga |fb elakdkx|re|k~b dk| edl xzbhknkhecc{ zrekxbl |fb e~ekceokck|{ edl fbcznc e||k|lbgn |fb elakdkx|re|k~b gnnkhbr edl |fb elakdkx|re|k~b x|enn$

    ZH'Xrkdeab Zgxk|kgdx

    Zgxk|kgd X|e|x

    Hgd|r{ Lkrbh|gr RXLF

    Zrgirea edl \rekdkdi Gnnkhbr RXLF

    Elakdkx|re|k~b Gnnkhbr RXLF

    Xenb|{ edl Xbhrk|{ Gnnkhbr ZXH

    Zrgirea Aedeibr'Fbec|f NXD

    Zrgirea Aedeibr'Oxkdbxx ZXH

    \rekdkdi Aedeibr ZXH

    Nkdedhkec Exxkx|ed| NXD

    Hexfkbr NXD

    Kdngrae|kgd \bhfdgcgi{ Xzbhkeckx| ZXH

    Ibdbrec Xbr~khbx Exxkx|ed| ZXH

    Ag|grzggc Xzbhkeckx| ZXH

    Zrgireaakdi edl \rekdkdi Xzbhkeckx|'Fbec|f ZXH

    Zrgireaakdi edl \rekdkdi Xzbhkeckx|'Oxkdbxx ZXH

    Zrgireaakdi edl \rekdkdi Exxkx|ed| ZXH

    Cedieib Hggrlkde|gr ZXH

    Fgxkdi Hggrlkde|gr'Lrk~br ZXH

    Zbehb Hgrzx Ablkhec Hgd|reh|gr ZXHAblkhec Exxkx|ed| ZXH

    Xbhrb|er{'_bhbz|kgdkx| ZXH

    Hcbedbr'Oeh`!z _bhbz|kgdkx| ZXH

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    33/54

    Nkdec Elk| _bzgr|= Zbehb Hgrzx'Xrkdeab ?9

    CKX\ GN _BHGAABDLE\KGDX

    Yb rbhgaabdl=

    E$5$5 \fe| |fb hgd|r{ lkrbh|gr x|rbdi|fbd |fb zgx|x kd|brdec hgd|rgc bd~krgdabd|#eh|k~k|kbx# edl agdk|grkdi kd e aeddbr |fe| ykcc xenbierl exxb|x edl zrb~bd| edllb|bh| yex|b# nrel# edl eoxb$

    E$5$? \fe| |fb hgd|r{ lkrbh|gr lbxhrkob |fb eh|kgdx |e`bd |g ehfkb~b |fb hgd|rgcx|edlerlx lbxhrkobl kd E$5 kd e rbzgr| |g |fb rbikgdec lkrbh|gr edl |fb eibdh{xhfkbn hgazckedhb gnnkhbr$

    O$5$5 \fe| |fb hgd|r{ lkrbh|gr bdxrb |fe| kazrbx| ndl ~brknkhe|kgdx erb zbrngrabluer|brc{ o{ |fb hgd|r{ lkrbh|gr edl kd g|fbr agd|fx o{ |fb elakdkx|re|k~b

    gnnkhbr$

    O$5$? \fe| |fb hgd|r{ lkrbh|gr edl |fb elakdkx|re|k~b gnnkhbr ~er{ |fb |kakdi behfagd|f gn |fbkr kazrbx| ndl ~brknkhe|kgdx$

    O$5$8 \fe| |fb hgd|r{ lkrbh|gr edl |fb elakdkx|re|k~b gnnkhbr zbrngra kazrbx| ndl~brknkhe|kgdx yk|f e hexf hgd| edl rb~kby gn xzzgr|kdi lghabd|x ngr eccoecedhbx$

    O$?$5 \fe| |fb hexfkbr hfedib |fb kazrbx| ndl xenb hgaokde|kgd eddecc{# yfbd |fbrbkx e hfedib kd hexfkbrx# gr yfbdb~br |fb hgaokde|kgd obhgabx `dgyd |g e zbrxgd

    g|fbr |fed |fb hexfkbr$

    O$8$5 \fe| zgx| x|enn hcber |fbkr kd|brka hexf el~edhbx yk|fkd |frbb ygr`kdi le{x$

    O$8$? \fe| |fb hexfkbr agdk|gr |fb x|e|x gn kd|brka el~edhbx edl dg|kn{ |fbelakdkx|re|k~b gnnkhbr kn el~edhbx erb dg| obkdi hcberbl yk|fkd |frbb le{x$

    O$8$8 \fe| |fb elakdkx|re|k~b gnnkhbr agdk|gr |fb x|e|x gn g|x|edlkdi kd|brka el~edhbxkd grlbr |g bdxrb |fe| |fb{ erb hcberbl yk|fkd |fb rbukrbl |kab zbrkgl$

    H$5$5 \fe| |fb zgx| rbubx| ck~kdi edl xb||ckdi!kd eccgyedhb hfbh`x yk|f xnnkhkbd| cbel

    |kab |g zbrak| |fb eccgyedhbx |kabc{ ze{abd| |g ^gcd|bbrx$

    H$5$? \fe| |fb zgx|# kd hgdxc|e|kgd yk|f |fb rbikgd# zbrngra e rb~kby |g klbd|kn{og||cbdbh`x |g rbhbk~kdi eccgyedhb hfbh`x gd |kab edl |e`b eh|kgd |g rbxgc~b|fbxb$

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    34/54

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    35/54

    Nkdec Elk| _bzgr|= Zbehb Hgrzx'Xrkdeab ?;

    N$5$2 \fe| |fb zgx| zrg~klb xnnkhkbd|c{ lb|ekcbl kdngrae|kgd rbce|kdi |g zrgzbr|{lkxzgxec |g zbrak| |fb zle|kdi gn |fb zrgzbr|{ kd~bd|gr{ le|eoexb$

    N$?$5 \fe| |fb zgx| hgdlh| e hgazcb|b zf{xkhec kd~bd|gr{ edl bdxrb |fe| |fb zrgzbr|{kd~bd|gr{ le|eoexb rbncbh|x |fb hrrbd| x|e|x# cghe|kgd# edl hgdlk|kgd gn ecc k|bax

    kdhclkdi |fb zgx|x K\ bukzabd|$

    N$?$? \fe| |fb zgx| klbd|kn{ k|bax yk|f lzckhe|b kd~bd|gr{ |eix# kdhgrrbh| |eix# gr dg|eix edl |e`b hgrrbh|k~b eh|kgd ex dbblbl$

    N$?$8 \fe| |fb zgx| lb~bcgz kd|brdec zgckhkbx edl zrghblrbx yfkhf ykcc zrg~klb ngrgdigkdi edl ehhre|b rbhgrl`bbzkdi# bnnbh|k~b hgd|rgcx# edl aedeibrkec g~brxkif|g~br zrgzbr|{ kd~bd|gr{$

    N$8$5 \fe| |fb zgx| kxxb hx|gl{ rbhbkz|x ngr zrgzbr|{ fbcl kd |fb rbxklbdhbx gn |fb R$X$lkrbh| fkrb x|enn edl zcehb |fb hx|gl{ rbhbkz|x kd |fb elakdkx|re|k~b nkcbx$

    N$8$? \fe| |fb zgx| kxxb hx|gl{ rbhbkz|x ngr zrgzbr|{ zrg~klbl |g ^gcd|bbrx ngr xblrkdi |fbkr Zbehb Hgrzx xbr~khb edl bx|eockxf ed bnnbh|k~b hgd|rgc x{x|ba |g|reh` |fb zrgzbr|{$

    I$5$5 \fe| |fb rbukrbl x|enn abaobrx rb~kby# kdk|kec# edl le|b |fb ~bfkhcb xeib cgixybb`c{$

    I$5$? \fe| x|enn rbhgrl ecc xeib gn zgx| ~bfkhcbx kd |fb ~bfkhcb xeib cgix edl ncc{hgazcb|b |fb rbukrbl kdngrae|kgd$

    I$?$5 \fe|# kd |fb n|rb# |fb hgd|r{ lkrbh|gr kxxb yrk||bd e|fgrk}e|kgdx ngr ezzrg~blfgab!|g!gnnkhb xb gn Zbehb Hgrzx ~bfkhcbx zrkgr |g |fb ~bfkhcbx xb edlaekd|ekd |fbxb kd |fb zgx|x nkcbx$

    I$8$5 \fe| |fb zgx| ennkv Kd Hexb gn Ehhklbd| herlx |g behf ~bfkhcb kd e zcehb |fe| kx~kxkocb |g |fb ghhzed|x$

    F$5$5 \fe| |fb elakdkx|re|k~b gnnkhbr lb|brakdb# kd hgdmdh|kgd yk|f fbeluer|brx# |fbrbexgd ngr |fb ce|b rbhbkz| gn ZXH xecer{ hfbh`x edl |e`b |fb rbukrbl rbablkeceh|kgdx$

    F$5$? \fe| |fb elakdkx|re|k~b gnnkhbr lb|brakdb kn |fb ze{abd| gn ZXHx o{ BN\ kxzgxxkocb edl# kn xg# kazcbabd| |fkx ze{abd| ~bfkhcb$

    F$?$5 \fe| |fb |kab`bbzbr ~brkn{ |fe| |fb |kabxfbb|x erb xoak||bl |kabc{ edl zrbzerblehhre|bc{# edl ngccgy z yk|f x|enn abaobrx ex dbblbl$

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    36/54

    Nkdec Elk| _bzgr|= Zbehb Hgrzx'Xrkdeab 8:

    F$?$? \fe| |fb elakdkx|re|k~b gnnkhbr kdx|rh| x|enn gd |fb zrgzbr rbhgrlkdi gn cbe~b#fgckle{x# edl hgazbdxe|gr{ |kab gd |fb |kabxfbb|x# edl gd lghabd|e|kgd# xhfex cbe~b edl hgazbdxe|gr{ |kab ngrax# yfkhf ax| ob e||ehfbl kd xzzgr| gn |fb|kabxfbb|x$

    F$?$8 \fe| xzbr~kxgrx zbrngra herbnc edl hgdxhkbd|kgx rb~kbyx gn |fb |kabxfbb|x gn|fbkr x|enn edl ngccgy z kaablke|bc{ |g hgrrbh| lkxhrbzedhkbx$

    F$?$< \fe| |fb elakdkx|re|k~b gnnkhbr rbakdl x|enn gn |fb zgx|x hgazbdxe|gr{ |kabzgckh{# kdhclkdi |fb aevkaa fgrx |fe| ae{ ob herrkbl g~br# edl agdk|gr |fbx|ennx hgazckedhb$

    F$?$2 \fe| |fb |kab`bbzbr rb~kby |fb gnnkhkec |kab edl e||bdledhb rbhgrlx ngr |fb cex||yg {berx edl ~brkn{ |fe| |fb{ rbncbh| |fb eh|ec fgrx ygr`bl edl eh|ec cbe~b|e`bd ex kdlkhe|bl gd |fb |kabxfbb|x$

    F$?$> \fe| xzbr~kxgrx rb~kby |fb gnnkhkec |kab edl e||bdledhb rbhgrlx kd e rbicer#zbrkglkh aeddbr# edl xkid edl le|b |fb rbhgrlx xkidkn{kdi rb~kby$

    K$5$5 \fe| |fb elakdkx|re|k~b gnnkhbr bdngrhb |fb nk~b ygr`kdi le{ xoakxxkgdrbukrbabd| ngr |re~bc ~ghfbrx edl agdk|gr |fb x|ennx hgazckedhb$

    K$?$5 \fe| |fb elakdkx|re|k~b gnnkhbr fgcl e abb|kdi gr xbakder ngr ecc x|enn gd zrgzbredl |kabc{ hgazcb|kgd gn |re~bc ~ghfbrx$

    K$?$? \fe|$|fb hgd|r{ lkrbh|gr kdx|rh| zgx| aedeibabd| x|enn |g bvbrhkxb herb kdelbue|bc{ zbrngrakdi rb~kbyx gn |re~bc ~ghfbrx$

    M$5$5 \fe| |fb zgx| rb~kby k|x gcl elakdkx|re|k~b# zrgirea# edl ^gcd|bbr nkcbx edllkxzgxb gn |fba kd ehhgrledhb yk|f eibdh{ zgckh{$

    M$5$? \fe| |fb zgx| lb~bcgz ed kd|brdec zrghblrb ngr rbicer# zbrkglkh rb~kbyx edllkxzgxk|kgd gn k|x nkcbx$

    @$5$5 \fe|# gd ed gdigkdi oexkx# |fb zgx| go|ekd hbr|knkhe|bx gn ehhbz|edhb ngr ecc cbexbx$

    @$5$? \fe| |fb zgx| bvbrhkxb herb kd k|x gz|kgd rbdbyec lghabd|x edl# kd zer|khcer# dg|kdhclb |fb |bv| \fkx hgdx|k||bx |fb nkdec gz|kgd zbrkgl yfbd |fe| kx dg| |fbhexb$

    @$5$8 \fe| |fb zgx| ehhre|bc{ rbncbh| |fb |brax gn |fb cbexbx kd |fb rbce|bl cbexblghabd|x$

    @$5$< \fe|# gd ed gdigkdi oexkx# |fb zgx| go|ekd ezzrg~ec kd el~edhb nrga |fb Gnnkhb gn|fb Hfkbn Nkdedhkec Gnnkhbr edl |fb Hfkbn gn Akxxkgd ngr cbexbx lbdgakde|bl kdR$X$ lgccerx$

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    37/54

    Nkdec Elk| _bzgr|= Zbehb Hgrzx'Xrkdeab 85

    @$?$5 \fe| |fb zgx| zrbzerb x|e|babd|x gn ygr` &XGYx+ ngr ecc x|enn edl |fe| |fb XGYxob kd|bire|bl yk|f gr e||ehfbl |g |fb rbce|bl ZXH hgd|reh|x edl kdhclbl kd |fbZXHx nkcbx$

    @$?$? \fe| |fb zgx| ~brkn{ |fe| k| fex ecc xbhrk|{ hcberedhb zle|bx edl rbubx| |fgxb

    dbblbl nrga |fb _bikgdec Xbhrk|{ Gnnkhbr$

    @$?$8 \fe| |fb zgx| kdhclb |fb hgazcb|b dby hgd|reh| kdhclkdi ecc hgd|reh| zeibx edl|fb x|e|babd| gn ygr` kd |fb ZXHx nkcb$

    @$?$< \fe| |fb zgx| aekd|ekd hgzkbx gn GAX ezzrg~ec gn |fb ZHAGx hgd|reh| edl |fbZHAGx zbrngraedhb ezzrekxecx$

    C$5$5 \fe| |fb zgx| kazcbabd| |fb eibdh{x zgckh{ gd ablkhec xzzckbx# ZHA xbh|kgd98

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    38/54

    EZZBDLKV E

    GOMBH\K^B#XHGZB# EDL AB\FGLGCGI[

    Gr gombh|k~b kd elk|kdi g~brxbex zgx|x kx |g lb|brakdb yfb|fbr |fb nkdedhkec edl

    elakdkx|re|k~b gzbre|kgdx erb ndh|kgdkdi bnnbh|k~bc{ edl hgazc{ yk|f Zbehb Hgrzxzgckhkbx edl nblbrec rbice|kgdx$ Gr elk| hgdhcxkgdx erb oexbl gd kdngrae|kgd nrga|frbb xgrhbx= &5+ lghabd| edl le|e edec{xkx# &?+ kd|br~kbyx# edl &8+ lkrbh| goxbr~e|kgd$Gr elk|x erb hgdlh|bl kd ehhgrledhb yk|f |fb ig~brdabd| elk|kdi x|edlerlxzrbxhrkobl o{ |fb Hgaz|rgccbr Ibdbrec gn |fb Rdk|bl X|e|bx$

    \fb elk| gn Zbehb Hgrzx'Xrkdeab hg~brbl nkxhec {berx ?::6 edl ?::;$ Yfkcb e| |fbzgx|# yb kd|br~kbybl `b{ x|enn kdhclkdi |fb hgd|r{ lkrbh|gr# |fb elakdkx|re|k~b gnnkhbr#|fb zrgirea edl |rekdkdi gnnkhbr# |fb xenb|{ edl xbhrk|{ hggrlkde|gr# x|enn rbxzgdxkocb ngrelakdkx|re|k~b xzzgr|# edl |fb ablkhec gnnkhbr$ Yb ecxg kd|br~kbybl ^gcd|bbrx |ggo|ekd |fbkr ~kbyx gd |fb bnnbh|k~bdbxx gn |fb zgx|x elakdkx|re|k~b edl nkdedhkec x{x|bax

    kd xzzgr|kdi |fba$ E| |fb bdl gn |fb elk|# yb orkbnbl |fb hgd|r{ lkrbh|gr edlelakdkx|re|k~b gnnkhbr$ E| fbeluer|brx# yb hgdlh|bl e ibdbrec orkbnkdi ngr rbikgdecx|enn$

    Yb rbckbl gd hgaz|br!zrghbxxbl le|e nrga |fb zgx|x ehhgd|kdi x{x|ba$ Yfkcb yb lkldg| |bx| |fb x{x|bax hgd|rgcx# yb obckb~b |fb kdngrae|kgd ibdbre|bl o{ |fb x{x|ba edlxbl o{ x yex xnnkhkbd|c{ rbckeocb ngr gr elk| gombh|k~b$

    Gr elk| hrk|brke ybrb lbrk~bl nrga |fb ngccgykdi xgrhbx= nblbrec rbice|kgdx# |fb ZbehbHgrzx aedec# G~brxbex Nkdedhkec Aedeibabd| Fedlogg`# edl hrrbd| Zbehb Hgrzxzgckhkbx edl kdk|ke|k~bx$

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    39/54

    EZZBDLKV O

    AEDEIBABD\X _BXZGDXB \G

    \FB Z_BCKAKDE_[ _BZG_\

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    40/54

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    41/54

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    42/54

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    43/54

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    44/54

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    45/54

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    46/54

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    47/54

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    48/54

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    49/54

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    50/54

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    51/54

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    52/54

    EZZBDLKV H

    AEDEIBABD\X _BXZGDXB \G

    \FB Z_BCKAKDE_[ _BZG_\

    Aedeibabd| hgdhrrbl yk|f ecc >5 rbhgaabdle|kgdx aelb kd gr rbzgr|$ Ex e rbxc| gnaedeibabd|x rbxzgdxb edl xzzgr|kdi lghabd|e|kgd# yb hcgxbl >: rbhgaabdle|kgdx$Gdb rbhgaabdle|kgd rbaekdx gzbd zbdlkdi hgdnkrae|kgd nrga |fb hfkbn hgazckedhbgnnkhbr |fe| |fb ngccgykdi fex obbd rbhbk~bl=

    Ngr rbhgaabdle|kgd H$8$5= lghabd|e|kgd |fe| |fb zgx| fex bvbh|bl eabagredla gn eirbbabd| yk|f k|x oed`$

    Kd |fbkr rbxzgdxb# aedeibabd| lbxhrkobx eh|kgdx |fb{ erb |e`kdi gr kd|bdl |g |e`b |gellrbxx |fb kxxbx |fe| zrgaz|bl behf gn gr rbhgaabdle|kgdx$ Yb ykxf |g dg|b |fe| kd

    hcgxkdi rbhgaabdle|kgdx# yb erb dg| hbr|kn{kdi |fe| |fb{ fe~b |e`bd |fbxb eh|kgdx dgr |fe|yb fe~b rb~kbybl |fbkr bnnbh|$ Hbr|kn{kdi hgazckedhb edl ~brkn{kdi bnnbh|k~bdbxx erbaedeibabd|x rbxzgdxkokck|kbx$ Fgyb~br# yfbd k| kx yerred|bl# yb ae{ hgdlh| e ngccgy!z rb~kby |g hgdnkra |fe| eh|kgd fex obbd |e`bd edl |g b~ece|b |fb kazeh|$

  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    53/54

    EZZBDLKV L

    ERLK\ HGAZCB\KGD EDL GKIHGD\EH\

    ERLK\ HGAZCB\KGD

    Xbdkgr elk|gr X|b~bd @ennbd zbrngrabl |fb elk| gn ZH'Xrkdeab$

    GKI HGD\EH\

    Kn {g ykxf |g hgaabd| gd |fb ueck|{ gr xbncdbxx gn |fkx rbzgr| |g fbcz x x|rbdi|fbdgr zrglh|# zcbexb baekc X|b~bd @ennbd# Eh|kdi Exxkx|ed| Kdxzbh|gr Ibdbrec ngr Elk|# e|x`ennbdJzbehbhgrzx$ig~# gr hecc fka e| ?:?$>;?$?;:2$

    mailto:[email protected]:[email protected]:[email protected]
  • 8/9/2019 Peace Corps Suriname Final Audit Report May 2010 PC Suriname Final Audit Report IG1006A

    54/54