peace corps paraguay final audit report | august 2010

Upload: accessible-journal-media-peace-corps-documents

Post on 29-May-2018

219 views

Category:

Documents


0 download

TRANSCRIPT

  • 8/9/2019 Peace Corps Paraguay Final Audit Report | August 2010

    1/58

    Ufbif IjrpsJgghif jg Hospfitjr Lfofrbc

    UI/Ubrbluby jgghif ho Bsuoiho

    Ghobc Bumht Tfpjrt1Ufbif Ijrps/Ubrbluby

    HL-25-25-B

    Bithol Bsshstbot Hospfitjr Lfofrbc gjr Bumht

    Bulust 4525

  • 8/9/2019 Peace Corps Paraguay Final Audit Report | August 2010

    2/58

    Ghobc Bumht Tfpjrt1 Ufbif Ijrps/Ubrbluby h

    F ^FIV]HWF YVKKBTX

    ]nf Jgghif jg Hospfitjr Lfofrbc ijomuitfm bo bumht jg Ufbif Ijrps/Ubrbluby Aboubry 28- Gfdrubry 6, 4525. Jur jvfrbcc jdafithvf ho bumhthol jvfrsfbs pjsts hs tj mftfrkhofwnftnfr tnf ghoboihbc bom bmkhohstrbthvf jpfrbthjos wfrf guoithjohol fggfithvfcy bomijkpchfm whtn Ufbif Ijrps pjchihfs bom gfmfrbc rflucbthjos murhol tnf pfrhjm uomfr bumht.Bppfomhx B prjvhmfs b gucc mfsirhpthjo jg jur bumht jdafithvf, sijpf, bom kftnjmjcjly.

    Yfvfrbc guoithjos jg Ufbif Ijrps/Ubrblubys ghoboihbc bom bmkhohstrbthvf jpfrbthjoswfrf ojt ho ijkpchboif whtn blfoiy pjchiy bom luhmboif. Ho bmmhthjo, ijotrjcs jvfrifrtbho jpfrbthjos wfrf ojt fggfithvf hoicumhol cbi` jg sfpbrbthjo jg muthfs, hobmfqubtfsystfk ijotrjcs, bom hosugghihfot supfrvhsjry rfvhfw. Bs b rfsuct, tnf pjst hoirfbsfm tnfrhs` jg grbum, wbstf, bom bdusf ho brfbs suin bs lrbot kboblfkfot, dhccs jg ijccfithjo, bomkfmhibc suppchfs. ]nf gjccjwhol prjvhmfs b sukkbry jg tnf kjrf shlohghibot ghomhols.

    Lrbots]nf pjst mhm ojt fosurf Wjcuotffrs sudkhttfm thkfcy ijkpcfthjo rfpjrts gjr pbrtofrsnhpbom Ykbcc Urjafit Bsshstboif (YUB) lrbot prjafits bcjol whtn rfifhpts bom b guccrfijoihchbthjo jg ijsts. ]nf Jgghif jg Urhvbtf Yfitjr Hohthbthvfs (JUYH) mhm ojt prjvhmfbmfqubtf jvfrshlnt jg tnf pjst tj hmfothgy prjafits tnbt wfrf ojt icjsfm thkfcy bomrfquhrfm ijrrfithvf bithjo. Ho bmmhthjo, tnf Ufbif Ijrps Ubrtofrsnhp Urjafit (UIUU)kboubc sfithjo bom biijkpboyhol nbomdjj` mhm ojt prjvhmf icfbr luhmboif jo trbi`holguoms, rfijoihchol ijsts, bom mfcflbthol rfspjoshdhchthfs tj tnhrm pbrthfs.

    Ho vhjcbthjo jg Ufbif Ijrps pjchiy, b prfvhjus ijuotry mhrfitjr hobpprjprhbtfcy shlofm bo

    blrffkfot whtn tnf cjibc ljvfrokfot tnbt jdchlbtfm tnf Ufbif Ijrps tj guom b ghvf-yfbrsinjcbrsnhp prjlrbk. Dfibusf guoms wfrf ojt yft bvbhcbdcf tnf ijuotry mhrfitjr rhs`fmvhjcbthol tnf Both-Mfghihfoiy Bit.

    Ujst stbgg bom Wjcuotffrs mhm ojt prjpfrcy kboblf ojr prjvhmf jvfrshlnt jg UIUU guomsgjr ghvf sinjcbrsnhp prjafits. Bs b rfsuct, b tnhrm-pbrty bsshlofm rfspjoshdhchty tj kboblflrbot guoms gjr b sinjcbrsnhp prjlrbk wbs bdcf tj kbhotbho $42,48< ho guoms jutshmf tnfrfquhrfm dbo` biijuot. ]nhs bithjo fvfotubccy cfm tj b khskboblfkfot jg guoms bom bsnjrtblf jg bpprjxhkbtfcy $6,649. Bgtfr gjur kjotns jg rfpfbtfmcy rfqufsthol tnfbmmhthjobc guoms tnf guom kboblfr prjvhmfm tnf tjtbc bkjuot tj tnf sinjcbrsnhp rfihphfots.

    Dhccs jg Ijccfithjo]nf dhcchol jgghifr wbs ojt ushol tnf jgghihbc Ufbif Ijrps biijuothol systfk bs tnf prhkbry dhcchol systfk. Hostfbm, tnf dhcchol jgghifr usfm bo fxtfrobc mbtbdbsf irfbtfm dytnf ibsnhfr tj fotfr tnf hohthbc dhcc jg ijccfithjo. Bs b rfsuct, pjst cbi`fm b ijkpcftf sft jgrfijrms0 mupchibtfm wjr` fotfrhol hogjrkbthjo ho twj systfks0 mhm ojt usf tnf rfquhrfm

    dhcc jg ijccfithjo cjl0 bom ihriukvfotfm ijotrjcs dy bccjwhol stbgg bom Wjcuotffrs tj pbybkjuots jwfm whtnho sfvfo mbys dfgjrf fotfrhol tnf dhcc jg ijccfithjo ho tnf Ufbif Ijrpsbiijuothol systfk.

  • 8/9/2019 Peace Corps Paraguay Final Audit Report | August 2010

    3/58

    Ghobc Bumht Tfpjrt1 Ufbif Ijrps/Ubrbluby hh

    Ho bmmhthjo, tnf dhcchol jgghifr mhm ojt rfifhvf b ijpy jg tnf pbhm rfifhpt0 kbhotbhobmfqubtf suppjrthol mjiukfotbthjo ho tnf dhcc jg ijccfithjo ghcfs, bom rfijrm dhccs jgijccfithjo gjr vbrhjus typfs jg ijccfithjos. Dy ojt fosurhol tnf dhcchol jgghifr prjpfrcyrfijrmfm bcc dhccs jg ijccfithjo tnf pjst dypbssfm hotfrobc ijotrjcs wnhin rfmuif tnf rhs`

    tnbt jof homhvhmubc hs bdcf tj s`hk guoms grjk ijccfithjos bom bvjhm mftfithjo. Kfmhibc Yuppchfs]nf pjst nbm ojt fstbdchsnfm prjpfr sfpbrbthjo jg muthfs dftwffo kfmhibc suppcy rfifhpt,iustjmy, bom rfijrm`ffphol. ]nf pjst cbi`fm mjiukfotbthjo suppjrthol qubrtfrcyhovfotjrhfs bom tnf kfmhibc suppchfs chst ijotbhofm mhsirfpboihfs ho tnf bkjuot jg jofkfmhibthjo bom fxphrbthjo mbtfs gjr twj jtnfrs.

    Urjiurfkfot]nf pjst mhm ojt nbvf jo ghcf sfiurhty icfbrboif upmbtfs gjr twj pfrsjobc sfrvhifsijotrbitjrs bom oflcfitfm tj hkpcfkfot tnf rfquhrfkfot gjr pfrsjobc sfrvhifs ijotrbitjrstj shlo bo hotfcchlfoif dbi`lrjuom hogjrkbthjo ifrthghibtf bttfsthol tj boy prfvhjusfkpcjykfot dy boy hotfcchlfoif jrlbohzbthjo jr hotfcchlfoif rfcbtfm bithvhthfs. ]hkfcybom ijkpcftf muf mhchlfoif whtn rfspfit tj sfiurhty icfbrboifs hs hkpjrtbot tj fosurf tnfijothoufm suhtbdhchty jg tnf pjsts ijotrbitjrs. Ho bmmhthjo, pfrsjobc sfrvhifs ijotrbitjrghcfs ijotbhofm frrjrs hoicumhol twj ijotrbit jpthjos khstb`focy kbr`fm bs ofw ijotrbitsbom twj ijotrbits tnbt prjvhmfm b gucc yfbr jg djous pbykfots gjr nbcg b yfbr jg wjr`.

    Cfbsfs]nf pjst hobpprjprhbtfcy fxfiutfm b cfbsf gjr b pfrhjm jg jof yfbr bom =6 kjotns whtngjur jpthjo yfbrs. Dy hts tfrks, tnf cfoltn jg tnf cfbsf blrffkfot rhs`s vhjcbthol tnfUfbif Ijrps Bit, wnhin fxprfsscy chkhts tnf butnjrhty jg tnf Ufbif Ijrps tj fotfr hotjijotrbits jr blrffkfots tnbt fotbhc b ijkkhtkfot gjr tnf fxpfomhturf jg guoms ho fxifssjg ghvf yfbrs. Ho bmmhthjo, tnf pjst mhm ojt kbhotbho suppjrt gjr ijkpfththjo jg cfbsfs bomirfbtfm hofgghihfoihfs dy hssuhol jof cfbsf bt tnf dflhoohol jg b ghsibc yfbr.

    Wjcuotffr Yuppjrt]nf pjst mhm ojt ijomuit b kbr`ft dbs`ft survfy ho ghsibc yfbrs 4558 bom 4525. ]nfkbr`ft dbs`ft survfy hs rfquhrfm fbin yfbr tj vbchmbtf tnf ijst mbtb jo tnf chvholbccjwboif survfy bom fosurf Wjcuotffrs nbvf bmfqubtf bccjwboifs tj pby gjr ofifsshthfs.Gurtnfr, tnf pjst mhm ojt bmfqubtfcy sfiurf Wjcuotffr prjpfrty tfkpjrbrhcy nfcm bt pjst.

    ]rbvfc WjuinfrsUjst stbgg mhm ojt prfpbrf tnfhr trbvfc vjuinfrs bs rfquhrfm dy tnf Jvfrsfbs Ghoboihbc

    Kboblfkfot Nbomdjj` (JGKN)0 hostfbm tnf bmkhohstrbthvf stbgg prfpbrfm tnf vjuinfrsjo tnfhr dfnbcg. B rfvhfw jg trbvfc vjuinfrs hmfothghfm hssufs whtn vjuinfrs ojt prfpbrfmthkfcy, cbi`hol rfquhrfm hogjrkbthjo jo butnjrhzbthjos, bom vjuinfrs ojt suppjrtfm dyjdchlbthjos dfgjrf tnf trhps mbtfs.

  • 8/9/2019 Peace Corps Paraguay Final Audit Report | August 2010

    4/58

    Ghobc Bumht Tfpjrt1 Ufbif Ijrps/Ubrbluby hhh

    Urjpfrty]nf pjst mhm ojt nbvf b ijoshstfot kftnjm gjr bsshlohol prjpfrty tbls bom trbi`hol

    prjpfrty, rfsucthol ho mupchibthjo jg wjr` bom hofgghihfoiy ho kbtinhol rfijrms. Hobmmhthjo, tnf pjst mhm ojt fosurf prjpfr sfpbrbthjo jg muthfs dftwffo prjpfrty rfijrm`ffphol bom pnyshibc hovfotjrhfs. ]nf pjst bttfkptfm tj hkpcfkfot b prjpfrty mbtbdbsf

    tj hkprjvf trbi`hol bom rfijrmhol prjpfrty, dut nbm mhgghiucty rfijoihchol hts mbtbdbsfwhtn tnf sprfbmsnfft tnbt nfbmqubrtfrs rfquhrfs gjr hovfotjry rfpjrthol. ]nf cbi` jg bUfbif Ijrps prjpfrty systfk bom icfbr luhmboif jo rfpjrthol prjpfrty ijotrhdutfm tj tnfhofgghihfoihfs bt tnf pjst.

    Jur rfpjrt ijotbhos =8 rfijkkfombthjos, wnhin, hg hkpcfkfotfm, snjucm strfoltnfohotfrobc ijotrjcs bom ijrrfit tnf mfghihfoihfs mftbhcfm ho tnf biijkpboyhol rfpjrt.Yfvfrbc jg jur rfijkkfombthjos bmmrfssfm systfkbthi wfb`ofssfs ho Ufbif Ijrps

    pjchihfs bom prjifmurfs gjr UIUU prjafit kboblfkfot, prjpfrty kboblfkfot, bom tnfHotfrobthjobc Ijjpfrbthvf Bmkhohstrbthvf Yuppjrt Yfrvhifs. Gjr fxbkpcf, jurrfijkkfombthjos tj trbi` bom kjohtjr Ufbif Ijrps pbrtofrsnhp prjlrbks whcc hoirfbsf

    fbrcy mftfithjo jg lrbot khskboblfkfot bom mftfr pjtfothbc grbum bom bdusf jg mjobtfmguoms.

    Kboblfkfot ijoiurrfm whtn bcc =8 rfijkkfombthjos bom dflbo hkpcfkfothol ijrrfithvfbithjos. Bs b rfsuct, wf icjsfm 9> rfijkkfombthjos bom bwbht mjiukfotbthjo suppjrtholijrrfithvf bithjos gjr tnf rfkbhohol 22 rfijkkfombthjos. Yff Bppfomhifs D bom I gjrkboblfkfots rfspjosf bom JHL ijkkfots.

  • 8/9/2019 Peace Corps Paraguay Final Audit Report | August 2010

    5/58

    ]bdcf jg Ijotfots

    F^FIV]HWF YVKKBTX ............................................................................................................... h

    H O]TJMVI]HJO .......................................................................................................................... 2

    BVMH]T FYVC]Y ........................................................................................................................ 2

    B. L TBO]Y ........................................................................................................................................................... 4

    D. DHCCY JG I JCCFI]HJOY ............................................................................................................................... 22

    I. K FMHIBC YVUUCHFY ...................................................................................................................................... 2=

    M. UTJIVTFKFO] ............................................................................................................................................. 2<

    F. CFBYFY .......................................................................................................................................................... 28

    G. WJCVO]FFT YVUUJT] ................................................................................................................................... 42

    L. WFNHICFY ...................................................................................................................................................... 44

    N. ] TBWFC WJVINFTY ..................................................................................................................................... 49

    H. HO]FTOB]HJOBC I JJUFTB]HWF B MKHOHY]TB]HWF YVUUJT] YFTWHIFY ..................................................... 46

    A. UTJUFT]X ...................................................................................................................................................... 47

    @. HKUTFY] GVOM .............................................................................................................................................. 48

    RVFY]HJOFM I JY]Y BOM GVOMY ]J DF UV] ]J DF]]FT VYF ................................................. 95

    UJY] Y]BGGHOL ....................................................................................................................... 92

    CHY] JG T FIJKKFOMB]HJOY .................................................................................................. 94

    BUUFOMH^B1 J DAFI]HWF, YIJUF , BOM K F]NJMJCJLX

    BUUFOMH^D1 K BOBLFKFO] Y T FYUJOYF

    BUUFOMH^I1 JHL I JKKFO]Y

    BUUFOMH^M1 BVMH] I JKUCF]HJO BOM JHL I JO]BI]

  • 8/9/2019 Peace Corps Paraguay Final Audit Report | August 2010

    6/58

    Ghobc Bumht Tfpjrt1 Ufbif Ijrps/Ubrbluby 2

    HO]TJMVI]HJO

    ]nf Jgghif jg Hospfitjr Lfofrbc (JHL) ijomuitfm bo bumht jg UI/Ubrbluby Aboubry 2< -Gfdrubry 7, 4525. \f prfvhjuscy pfrgjrkfm bo bumht jg tnf pjst ho Bprhc - Kby 4559(HL-59-5=-B hssufm Bulust 4559).

    UI/Ubrbluby hs jof jg tnf jcmfst ijothoujuscy jpfrbthol Ufbif Ijrps pjsts ho tnf wjrcm.]nf Ufbif Ijrps ijkkfoifm hts prjlrbk ho Ubrbluby ho 287

  • 8/9/2019 Peace Corps Paraguay Final Audit Report | August 2010

    7/58

    Ghobc Bumht Tfpjrt1 Ufbif Ijrps/Ubrbluby 4

    B. L TBO]Y

    2. ]nf pjst mhm ojt nbvf bo bmfqubtf prjifss tj kjohtjr UIUU prjafits tj fosurf prjafit guoms wfrf prjpfrcy kboblfm.

    ]nf UIUU hs mfshlofm tj hmfothgy bom biifpt ghoboihbc mjobthjos tj suppjrt, whtnho tnfijotfxt jg tnf ljbcs jg tnf Ufbif Ijrps, skbcc-sibcf, ijkkuohty-hohthbtfm mfvfcjpkfot prjafits. ]nfsf prjafits brf ajhotcy prjpjsfm dy Wjcuotffrs bom tnfhr njst-ijuotryijkkuohty cfbmfrs tj bmmrfss dbshi offms. UIK sfithjo bom tnrff prjafits ho 4558 tnbt mhm ojt nbvf ijkpcftf mjiukfotbthjorfijoihchol ijsts bom icjshol jut tnf prjafit.

    Jof jg tnf ijotrjc kfinbohsks tj fosurf tnf ijjrmhobtjr hs guccy hogjrkfm jg pbrtofrsnhp prjafit stbtus hs tnf ijkpcfthjo jg sfrvhif infi`chst usfm wnfo b Wjcuotffr hs prfpbrhol tjcfbvf tnf Ufbif Ijrps pjst. Hoijrpjrbtfm ho JGKN inbptfr 27, tnf pjst bmkhohstrbthvfstbgg hs rfquhrfm tj shlo jgg jo tnf infi`chst tnbt bcc jg b Wjcuotffrs sfijombry prjafits(hoicumhol UIUUs) brf icfbrfm. ]nhs shlobturf vfrhghfs tnbt Wjcuotffrs ijkpcftfm prjafitsbom sudkhttfm tnf ofifssbry suppjrthol mjiukfotbthjo, jr trbosgfrrfm tnf rfspjoshdhchtytj bojtnfr Wjcuotffr. Bctnjuln tnf ijjrmhobtjr shlofm tnf ijkpcfthjo jg sfrvhifinfi`chst, wf mftfrkhofm tnbt ghobc rfpjrts wfrf ojt bcwbys suppjrtfm dy mjiukfotbthjo.

  • 8/9/2019 Peace Corps Paraguay Final Audit Report | August 2010

    8/58

    Ghobc Bumht Tfpjrt1 Ufbif Ijrps/Ubrbluby 9

    ]nf ijjrmhobtjr kust usf tnhs ghobc vfrhghibthjo tj fosurf mjiukfotbthjo hs ijkpcftf dfgjrf tnf Wjcuotffr cfbvfs tnf pjst dfibusf tnf pjst kust df bdcf tj ijccfit boy fxifssjr uofxpfomfm guoms.

    Ho Jitjdfr 4558 tnf pjst dfibkf bwbrf jg pjtfothbc khsusf jg UIUU guoms. Ho rfspjosf,

    tnf ijuotry mhrfitjr rfvhfwfm tnf pjsts prjifss gjr pbrtofrsnhp prjafits. Ho Ojvfkdfrbom Mfifkdfr 4558, tnf ijuotry mhrfitjr rfbsshlofm tnf UIUU ijjrmhobtjr rfspjoshdhchtytj b kfkdfr jg tnf bmkhohstrbthvf stbgg bom hohthbtfm b gucc rfvhfw jg pbrtofrsnhp prjafitmjiukfotbthjo. ]nf ofw ijjrmhobtjr wjr`fm whtn tnf prfvhjus ijjrmhobtjr tj hmfothgy

    prjafits tnbt rfquhrfm ijkpcfthjo rfpjrts jr cbi`fm bmfqubtf suppjrthol mjiukfotbthjo.]nf ofw ijjrmhobtjr bssukfm rfspjoshdhchthfs gjr trbi`hol prjafits ushol b sprfbmsnfftbom gbihchtbthol b kjotncy kffthol whtn prjlrbkkhol stbgg tj mhsiuss prjafit stbtus.

    Ho Mfifkdfr 4558, JUYH dflbo mrbgthol b UIUU nbomdjj` gjr pjst stbgg. Bs jg Kbrin4525, JUYH wbs survfyhol ijuotry mhrfitjrs tj jdtbho tnfhr ijkkfots bdjut tnf UIUU.Joif mfvfcjpfm, b stbgg nbomdjj` whcc prjvhmf luhmboif jo njw UIUU ijjrmhobtjrs bom

    stbgg dfttfr kboblf tnf UIUU prjlrbk. ]j bmmrfss tnf hssufs suin bs tnjsf hmfothghfm hoUI/Ubrbluby, b stbgg nbomdjj` snjucm mhsiuss prjkjthol ijkkuohibthjo dftwffo prjlrbkkhol stbgg bom tnf UIUU ijjrmhobtjr bom kbhotbhohol suppjrthol mjiukfotbthjo.

    \f rfijkkfom1

    B.2.2 ]nbt tnf UIUU ijjrmhobtjr fosurf bcc ijkpcfthjorfpjrts brf shlofm bom rfifhpts brf rfijoihcfm tj

    dumlfts dfgjrf shlohol Wjcuotffrs icjsf jg sfrvhifinfi`chsts.

    B.2.4 ]nbt tnf ijjrmhobtjr ijkkuohibtf whtn BUIMsijoifrohol jutstbomhol prjafits bom ofifssbrymjiukfotbthjo murhol tnf kjotncy kffthols.

    B.2.9 ]nbt JUYH ijothouf tj mfvfcjp b UIUU nbomdjj` jrshkhcbr luhmboif tj mfghof stbgg rjcfs bomrfspjoshdhchthfs rflbrmhol pbrtofrsnhp prjafits.

    4. ]nf pjst pfrkhttfm b pbrtofr jrlbohzbthjo tj hobpprjprhbtfcy kbhotbho Ufbif Ijrps guoms jutshmf butnjrhzfm dbo` biijuots bom whtnjut jvfrshlnt bom kjohtjrhol. Bs b rfsuct, pjst bom Wjcuotffrs cjst biijuotbdhchty jg $=4,9== ho UIUU guoms.

    Jof typf jg UIUU prjafit hs b sinjcbrsnhp. Ho 455=, b lrjup jg UIWs dflbo b sinjcbrsnhp prjlrbk ho Ubrbluby. Jof homhvhmubc wbs injsfo tj prfsfot tnf UIUU prjpjsbc tj jdtbhotnf sinjcbrsnhp guomhol bom wjr`fm tnrjuln tnf BUIM tj mfvfcjp tnf prjafit. Biijrmholtj tnf Ufbif Ijrps Ubrtofrsnhp Urjlrbk Wjcuotffr Nbomdjj` 1

  • 8/9/2019 Peace Corps Paraguay Final Audit Report | August 2010

    9/58

    Ghobc Bumht Tfpjrt1 Ufbif Ijrps/Ubrbluby =

    Yinjcbrsnhp prjlrbks ibo df fggfithvf tjjcs tj foijurblf fmuibthjo bom hoirfbsfrftfothjo ho sfijombry bom nhln sinjjcs. \nhcf irfbthol b sinjcbrsnhp prjlrbk, ht hshkpjrtbot tj pcbo strbtflhibccy gjr tnf cjol-tfrk bmkhohstrbthjo bom sustbhobdhchty jg tnf

    prjlrbk. ]nhs prjifss hovjcvfs shlohghibot pcboohol bom tnf hoicushjo jg njst ijuotryobthjobcs bom cjibc jrlbohzbthjos.

    Dfibusf jg tnf ijkpcfxhty jg sinjcbrsnhp prjafits, Wjcuotffrs kust ijjrmhobtffxtfoshvfcy whtn njst ijuotry obthjobcs. Biijrmholcy, tnf Wjcuotffrs ijjrmhobtfm whtn bojgghif ho tnf njst ijuotry ljvfrokfot bom b pbrtofr jrlbohzbthjo tj nfcp kboblf tnfUbrbluby sinjcbrsnhp prjlrbk.

    Ho 455=, tnf pbrtofr jrlbohzbthjo fstbdchsnfm b dbo` biijuot gjr tnf sinjcbrsnhp prjlrbk.Ytbrthol ho Gfdrubry 4556, jof Wjcuotffr b yfbr sudkhttfm b pbrtofrsnhp prjafit prjpjsbctnrjuln Aboubry 4558, bom rfifhvfm tnf guomhol tnrjuln JUYH vhb infi` wrhttfo ho nhs jrnfr obkf. ]nf Wjcuotffrs tnfo shlofm tnf infi` jvfr tj tnf pbrtofr jrlbohzbthjo tjmfpjsht ho tnf prjlrbks dbo` biijuot. ]nf guom kboblfr jg tnf pbrtofr jrlbohzbthjowbs rfspjoshdcf gjr mfpjshthol bom whtnmrbwhol tnf guoms tj pby sinjcbrsnhp rfihphfots

    murhol twj booubc tfinohibc trbhohols njstfm dy tnf pbrtofr jrlbohzbthjo. Njwfvfr, wfmftfrkhofm tnbt tnf guom kboblfr jocy mfpjshtfm tnf ghrst jg tnf ghvf infi`s, ibsnfm tnfsfijom bom tnhrm infi` dfgjrf mfpjshthol tnf kjofy, bom ofvfr mfpjshtfm tnf kjofy grjktnf gjurtn jr ghgtn infi`. ]nf pjst bom Wjcuotffrs mhm ojt prjpfrcy kboblf tnf UIUUguoms dfibusf tnfy bsshlofm gucc guom kboblfkfot rfspjoshdhchthfs tj b tnhrm pbrty fothtywhtnjut prjvhmhol jvfrshlnt jg tnf rfijrms.

    B rfvhfw jg tnf sinjcbrsnhp guom dbo` biijuot rfvfbcs tnbt UIUU infi`s wfrf ojt bcwbysmfpjshtfm hotj tnf dbo` biijuot, whtnmrbwbc jg guoms mhm ojt bcwbys ijrrfspjom tj mbtfswnfo sinjcbrsnhp rfihphfots wfrf pbhm, bom guoms wfrf sudafitfm tj oukfrjus hosugghihfotguom gffs bom jtnfr inbrlfs. ]nf gjccjwhol ]bdcf sukkbrhzfs tnf dbo` biijuot bithvhty

    dy UIUU prjafit.]bdcf 2.

    UIUU UrjafitOukdfr

    647-279 647-27> 647-2< ]jtbc

    Kjotn jg UIUUInfi` Mhsdursfkfot

    Gfd 4556 Bpr 4557 Gfd 455< Abo 455> Abo 4558

    Bpprjxhkbtf Oukdfrjg YinjcbrsnhpTfihphfots

    44 97 97 69 64 288

    UIUU Infi` Bkjuot $6,858 $7,=96 $25,555 $25,555 $25,555 $=4,9==Infi` Mfpjshtfm hotnf dbo` biijuot:

    Xfs, gjr$6,858

    Oj Oj Oj Oj $6,858

    Yudsfqufot Mfpjshts* 5 $7,229 ho Bpr,$2,968 ho Jit

    $8,555 hoGfd

    5 5 $44,9>2

    Kjotns Lrbot Guomwbs \htnmrbwo

    Kbr, Auo Kby, Jit Kbr, Kby,Auo, Auc

    Ojof Ojof

    Kjotns YinjcbrsnhpTfihphfots Ubhm

    Kbr, Yfp Kby, Yfp Kbr, Jit Gfd, Jit Gfd, Jit

    *Bmmhthjobc irfmhts tj tnf dbo` biijuot hoicumfm bpprjxhkbtfcy $=55 whrf trbosgfr grjk b V.Y. ihthzfo ho Auof 455>0 bmfpjsht jg bpprjxhkbtfcy $8> ho Bprhc 4558, bom hotfrfst jo tnf dbo` biijuot guoms.

  • 8/9/2019 Peace Corps Paraguay Final Audit Report | August 2010

    10/58

    Ghobc Bumht Tfpjrt1 Ufbif Ijrps/Ubrbluby 6

    Ho Jitjdfr 4558, tnf guom kboblfr hogjrkfm tnf bssjihbtf Ufbif Ijrps mhrfitjr tnbt snfijucm ojt pby tnf rfkbhohol bkjuot jwfm tj tnf 66 stumfots (bpprjxhkbtfcy nbcg tnfsinjcbrsnhp bkjuot). ]wj kfkdfrs jg tnf Ufbif Ijrps stbgg prjvhmfm $4,655 jg tnfhrjwo kjofy tj pby b pjrthjo jg tnf rfkbhohol sinjcbrsnhps. ]nf guom kboblfrsudsfqufotcy rfhkdursfm tnf stbgg kfkdfrs. Njwfvfr, tnf Ubrblubybo ljvfrokfot

    hmfothghfm bo bmmhthjobc bkjuot jg bpprjxhkbtfcy $9,549 jwfm tj sinjcbrsnhp rfihphfots.

    Jvfr tnf ofxt tnrff kjotns tnf Ubrblubybo ljvfrokfot bom Ufbif Ijrps rfpfbtfmcyrfqufstfm tnf guom kboblfr prjvhmf tnf khsshol guoms. Bgtfr sfvfrbc mfkbom cfttfrs grjktnf Ubrblubybo ljvfrokfot ho bmmhthjo tj JHL hoquhrhfs, tnf guom kboblfr rfpjrtfmcy

    pbhm sinjcbrsnhp rfihphfots homhvhmubccy. ]nf ijuotry mhrfitjr rfpjrtfm tnbt nfbiijkpbohfm tnf guom kboblfr bs snf pbhm tnf cbst sinjcbrsnhp rfihphfot jo Gfdrubry 2==, wbs uosuppjrtfm. ]nf cbst UIUU ghobc icjsfjut rfpjrt stbtfm, ]nfrf wfrf ojhovjhifs gjr tnhs prjafit, bs tnf infi` hs mfpjshtfm tj tnf biijuot jg jur pbrtofrjrlbohzbthjo bom tnf sinjcbrsnhp guom hs bmkhohstfrfm dy tnfk. ]nhs cbi` jgjvfrshlnt pfrkhttfm tnf pbrtofr jrlbohzbthjo tj hobpprjprhbtfcy kbhotbho $97,=96($=4,9== - $6,858) ho UIUU guoms jutshmf tnf butnjrhzfm dbo` biijuot bom rfsuctfm ho tnfsnjrtblf jg $6,649 ($4,655 + $9,549).

    ]nf rfijkkfombthjos prjvhmfm ho ghomhol B.2 whcc nfcp bmmrfss tnfsf hssufs. Ho bmmhthjo,tnf ijuotry mhrfitjr bpprjprhbtfcy rfpjrtfm tnf hoihmfot tj kboblfkfot ho Ojvfkdfr4558. ]nhs hogjrkbthjo wbs prjvhmfm tj tnf JHL/Hovfsthlbthjos Voht, wnhin jpfofm bohoquhry hotj tnf kbttfr. ]nf ijuotry mhrfitjr hs wjr`hol whtn tnf rflhjobc jgghif, Jgghifjg Lfofrbc Ijuosfc (JLI), bom JHL tj mftfrkhof tnf rfquhrfm ijursf jg bithjo.

    \f rfijkkfom1

    B.4.2 ]nbt tnf bmkhohstrbthvf jgghifr rfvhfw tnf ofw prjifss gjr UIUU ijjrmhobthjo bom pfrhjmhibccyfosurf tnbt tnf ijjrmhobtjr hs rfifhvhol bomkbhotbhohol bcc suppjrthol mjiukfotbthjo gjrWjcuotffr prjafits.

    9. Dy shlohol b ghvf-yfbr blrffkfot tj pby gjr sinjcbrsnhps, tnf prfvhjus ijuotry mhrfitjr mhm ojt gjccjw Ufbif Ijrps pjchihfs, hobpprjprhbtfcy ijkkhttfm tnf V.Y. ljvfrokfot dfgjrf rfifhvhol guomhol, bom bitfm dfyjom nhs butnjrhty rflbrmhol mjobtfm guoms.

  • 8/9/2019 Peace Corps Paraguay Final Audit Report | August 2010

    11/58

    Ghobc Bumht Tfpjrt1 Ufbif Ijrps/Ubrbluby 7

    ]nf pbrtofrsnhp prjlrbk hs mfshlofm gjr Wjcuotffrs tj hohthbtf prjafits bom kboblfrfspjoshdhchty. Njwfvfr, tnf Ubrbluby ijuotry mhrfitjr bom tnf BUIM gjr fmuibthjohohthbccy ijjrmhobtfm whtn tnf njst ijuotry ljvfrokfot bom pbrtofr jrlbohzbthjo tj dflhotnf Ubrbluby sinjcbrsnhp prjlrbk tnbt Wjcuotffrs wjucm cbtfr guom tnrjuln UIUU

    prjafits. Dy fxfiuthol tnf sinjcbrsnhp blrffkfot, tnf ijuotry mhrfitjr bitfm jutshmf tnf

    sijpf jg tnf UIUU prjlrbk bom gbhcfm tj ijkpcy whtn UIUU rfquhrfkfots hotfomfm gjrUIWs.

    Ho Kby 455=, tnf Ufbif Ijrps ijuotry mhrfitjr bt tnf thkf shlofm b ghvf-yfbr Hotfr-Hosthtuthjobc Ijjpfrbthvf Blrffkfot whtn tnf Ubrblubybo Ljvfrokfots Yfirftbry jg\jkfo bom b pbrtofr jrlbohzbthjo tj fstbdchsn tnf sinjcbrsnhp prjlrbk. ]nf ijuotrymhrfitjr mhm ojt sudkht tnf blrffkfot tj Ufbif Ijrps \bsnholtjo. Bs b rfsuct, JUYH wbsuobwbrf jg tnf ijkkhtkfot jg hts UIUU guoms0 tnf Jgghif jg Biquhshthjo bom IjotrbitKboblfkfot mhm ojt bpprjvf tnf ijjpfrbthvf blrffkfot0 bom JLI ijucm ojt bmvhsf jgtnf cflbc rbkhghibthjos. Ho bmmhthjo, tnf ijuotry mhrfitjr mhm ojt jdtbho bo Folchsntrboscbthjo jg tnf blrffkfot tj icbrhgy rfspjoshdhchthfs bom cflbc chbdhchthfs. UIK sfithjo

  • 8/9/2019 Peace Corps Paraguay Final Audit Report | August 2010

    12/58

    Ghobc Bumht Tfpjrt1 Ufbif Ijrps/Ubrbluby

    sudsfqufot bithjo tj guom tnf prjlrbk ushol tnf UIUU, ht hs fvhmfot tnbt tnf ijuotrymhrfitjr hotfomfm jo ushol UIUU guoms. Dfibusf tnf ijuotry mhrfitjr wbs ojt butnjrhzfmtj usf mjobtfm guoms tnf sinjcbrsnhp blrffkfot irfbtfm bo uobutnjrhzfm ijkkhtkfot jgUIUU guoms. Gurtnfr, tnf Ubrbluby sinjcbrsnhp blrffkfot mhm ojt spfihgy tnf bkjuot jrtnf oukdfr jg sinjcbrsnhp rfihphfots0 tnf ijuotry mhrfitjr hoirfbsfm tnf rhs` jg

    hobmvfrtfotcy fxiffmhol tnf bvbhcbdcf guomhol. Dfibusf UIUU guoms dfijkf pudchi guomsupjo rfifhpt, 4 tnf ijuotry mhrfitjr rhs`fm vhjcbthol tnf Both-Mfghihfoiy Bit (92 V.Y.I. 29=2(b) (2)), wnhin stbtfs1

    Bo jgghifr jr fkpcjyff jg tnf Vohtfm Ytbtfs Ljvfrokfot jr jg tnf Mhstrhit jgIjcukdhb ljvfrokfot kby ojt

    (B) kb`f jr butnjrhzf bo fxpfomhturf jr jdchlbthjo fxiffmhol bo bkjuot bvbhcbdcf ho bobpprjprhbthjo jr guom gjr tnf fxpfomhturf jr jdchlbthjo0 jr

    (D) hovjcvf fhtnfr ljvfrokfot ho b ijotrbit jr jdchlbthjo gjr tnf pbykfot jg kjofy dfgjrf bo bpprjprhbthjo hs kbmf uocfss butnjrhzfm dy cbw.

    ]nf Ufbif Ijrps bmkhohstrbthvf ijotrjc jg guoms fosurfs ijkpchboif whtn vbrhjusstbtutfs bom gfmfrbc rfquhrfkfots, hoicumhol tnf Both-mfghihfoiy Bit. UIUU guoms brfijotrjccfm tnrjuln b sud bccjtkfot hssufm grjk tnf inhfg ghoboihbc jgghifr tj JUYH.Bctnjuln tnf sinjcbrsnhp blrffkfot mhm ojt hoicumf spfihghi ijsts jr b chkht jo tnfbkjuot tj df mhstrhdutfm, wf ijkpbrfm tnf bitubc bkjuot jg pbrtofrsnhp guoms spfot jvfrtnf ghvf yfbrs ($=4,9==) tj tnf JUYH UIUU guom dbcboifs. Dbsfm jo jur rfvhfw wfmftfrkhofm tnbt JUYH kbhotbhofm sugghihfot dbcboif ho hts UIUU guom tj ijvfr tnffsthkbtfm ijst jg tnf sinjcbrsnhp rfihphfots tnrjuln tnf chgf jg tnf prjlrbk. Gurtnfr,JUYHs sudsfqufot bpprjvbc bom biijuothol jg UIUU bpprjprhbtfcy rfijrmfm tnfjdchlbthjos bgtfr rfifhvhol mjobthjos.

    Ijoicushjo. ]nf prfvhjus Ubrbluby ijuotry mhrfitjr mhm ojt ijkpcy whtn Ufbif Ijrps pjchiy rflbrmhol pbrtofrsnhp guoms bom tnf bmkhohstrbthvf ijotrjc jg guoms. Nhs bithjosfxiffmfm nhs butnjrhty bom rhs`fm ibushol bo Both-mfghihfoiy Bit vhjcbthjo. Gurtnfr, ojtgjccjwhol UIUU prjifmurfs kby nbvf dffo b ijotrhduthol gbitjr tj tnf khskboblfkfotjg Ufbif Ijrps guoms dy jof jg tnf pbrthfs jg tnf blrffkfot. ]nhs ibsf rfkbhos uomfrrfvhfw dy tnf JHL Hovfsthlbthjos Voht.

    UIK sfithjo 259 mfsirhdfs tnf prjifss gjr sudkhtthol hotfrblfoiy blrffkfots tnrjulntnf rflhjobc mhrfitjrs tj tnf inhfg biquhshthjo jgghifr gjr bpprjvbc. \nhcf oj ijkpbrbdcfUIK sfithjo bmmrfssfs ijjpfrbthvf blrffkfots whtn njst ljvfrokfots bom OLJs,

    ijuotry mhrfitjrs snjucm fkdrbif tnf prjifmurfs mfsirhdfm ho UIK sfithjo 259 tj bvjhmfxfiuthol b ijjpfrbthvf blrffkfot whtnjut butnjrhty jr cbi`hol gucc uomfrstbomhol gjr tnfcflbc bom biijuothol hkpchibthjos. Gjccjwhol tnhs prjifmurf wjucm bcsj fosurf bpprjvbcgrjk tnf inhfg biquhshthjo jgghifr.

    4 ]nf Ljvfrokfot Biijuotbdhchty Jgghif, Urhoihpcfs jg Gfmfrbc Bpprjprhbthjos Cbw, inbptfr 7 stbtfs, Lhgtguoms ijosthtutf bpprjprhbtfm guoms uocfss Ijolrfss prjvhmfs jtnfrwhsf bom tnfy brf sthcc pudchi guoms hob vfry rfbc sfosf. (sff Ijkptrjccfr Lfofrbc Mfihshjo D-466, Abo. 49, 288

  • 8/9/2019 Peace Corps Paraguay Final Audit Report | August 2010

    14/58

    Ghobc Bumht Tfpjrt1 Ufbif Ijrps/Ubrbluby 8

    \f rfijkkfom1

    B.9.2 ]nbt tnf mhrfitjr gjr lcjdbc jpfrbthjos ijjrmhobtf

    whtn tnf rfspfithvf nfbmqubrtfrs jgghifs tj mfvfcjpbom hssuf b pjchiy kfkjrbomuk hostruithol ijuotrymhrfitjrs tj gjccjw tnf prjifmurfs mfsirhdfm ho UIKsfithjo 259 bom rfkhomhol tnfk jg tnf cflbc bombmkhohstrbthvf rhs`s hovjcvfm whtn shloholijjpfrbthvf blrffkfots tnbt purpjrt tj jdchlbtf jrijkkht V.Y. ljvfrokfot guoms bom jtnfr rfsjurifs.

    =. ]nf JUYH mhm ojt bmfqubtfcy kjohtjr UIUUs tj fosurf thkfcy ijkpcfthjo jg wjr bom biiurbtf biijuothol jg guoms.

    ]nf Ljvfrokfot Biijuotbdhchty Jgghif Ytbombrms gjr Hotfrobc Ijotrjc ho tnf GfmfrbcLjvfrokfot (LBJ/BHKM-55-42.9.2) rfquhrfs ijotrjc bithvhthfs tj kjohtjr thkfchofss bomijkpcftfofss jg trbosbithjos.

    Ho biijrmboif whtn UIK sfithjo 249.6.=, JUYH Bmkhohstfrs tnf UIUU bom prjvhmfssuppjrt bom trbhohol kbtfrhbcs jo tnf prjlrbk. UIK sfithjo bom 4558. \htnjut b prjifss tj trbi` prjafit stbtus JUYHijucm ojt gucghcc tnfhr rfspjoshdhchthfs tj kjohtjr UIUUs.

    ]nf ghobc rfpjrts sfot tj JUYH hoicumfm b prjafit cjl chsthol hovjhifs bom bkjuotsfxpfomfm. Njwfvfr, JUYH mhm ojt rfifhvf ijphfs jg rfifhpts bom rfchfm jo tnf pjstijjrmhobtjr tj fosurf tnf ijsts rfpjrtfm jo ghobc rfpjrts wfrf biiurbtf bom ijkpcftf. Bsb rfsuct, JUYH nbm chkhtfm bssurboif tnbt prjafits bom pbrtofrsnhp guoms wfrf prjpfrcykboblfm. ]j prjvhmf bmfqubtf supfrvhshjo jg tnf pbrtofrsnhp prjafit, kboblfkfotsnjucm tfst trbosbithjos gjr biiurbiy bom ijkpcftfofss. Bmfqubtf supfrvhshjo bomkjohtjrhol whcc nfcp prfvfot bom mftfit khsusf jg guoms suin bs tnf hoihmfot mhsiussfm hoghomhol B.2.

  • 8/9/2019 Peace Corps Paraguay Final Audit Report | August 2010

    15/58

    Ghobc Bumht Tfpjrt1 Ufbif Ijrps/Ubrbluby 25

    \f rfijkkfom1

    B.=.2 ]nbt JUYH mfvfcjp b prjifss tj trbi` pbrtofrsnhp prjafits grjk hoifpthjo tnrjuln ijkpcfthjo, tjhmfothgy prjafits tnbt nbvf ojt dffo ijkpcftfm ho b

    thkfcy kboofr jr cbi` suppjrthol mjiukfotbthjo,bom tj rfqufst hogjrkbthjo grjk tnf pjsts offmfm tjicjsf prjafits thkfcy.

    B.=.4 ]nbt JUYH mfvfcjp b prjifss tj tfst b sfcfithjo jg pbrtofrsnhp prjafits jo b rflucbr dbshs gjr biiurbiybom ijkpcftfofss.

    B.=.9 ]nbt JUYH mfvfcjp b prjifss tj hmfothgy pjsts tnbtrfpfbtfmcy gbhc tj prjvhmf thkfcy bom biiurbtf

    prjafit ijkpcfthjo rfpjrts bom prjvhmf tnbt

    hogjrkbthjo tj tnf rflhjobc kboblfkfot gjr gjccjw-up bom mhsihpchobry bithjos.

    6. Ufbif Ijrps pjchihfs cbi`fm luhmboif ijoifrohol UIUU kboblfkfot.

    UIK sfithjo

  • 8/9/2019 Peace Corps Paraguay Final Audit Report | August 2010

    16/58

    Ghobc Bumht Tfpjrt1 Ufbif Ijrps/Ubrbluby 22

    jo tnf offm tj trbi` prjafit guoms bom njw tj ijjrmhobtf guom kboblfkfot whtn pbrtofrjrlbohzbthjos. Ho bmmhthjo, dy nbvhol bcc guom kboblfrs shlo ijosfot bom chbdhchtybiifptboif, tnf Ufbif Ijrps nfcps prjtfit hts cflbc hotfrfsts bom tnf hotflrhty jg hts

    prhvbtfcy mjobtfm trusts guoms.

    \f rfijkkfom1

    B.6.2 ]nbt JUYH prjvhmf luhmboif jo njw Wjcuotffrs ibofggfithvfcy kboblf prjafit guoms, bom wnfo tnfbsshstboif jg cjibc ijkkuohthfs tj kboblf guoms hsrfbsjobdcf.

    B.6.4 ]nbt JUYH wjr` whtn tnf JLI tj mfvfcjp b ojthifjg chbdhchty gjrk gjr ijkkuohty pbrtofrs tj shlownfo rfifhvhol pbrtofrsnhp guoms.

    D. DHCCY JG I JCCFI]HJOY

    2. ]nf dhcchol jgghifr mhm ojt usf tnf jgghihbc biijuothol systfk bs tnf prhkbry dhcchol systfk.

    JGKN

  • 8/9/2019 Peace Corps Paraguay Final Audit Report | August 2010

    17/58

    Ghobc Bumht Tfpjrt1 Ufbif Ijrps/Ubrbluby 24

    jvfrpbykfot jg Wjcuotffr bccjwboifs bom stbgg trbvfc tnbt wfrf ojt rfijrmfm ho tnfGjxUrj mbtbdbsf. ]nf ibsnhfr kbhotbhofm rfijrms jo tnf jvfrpbykfot jg Wjcuotffrbccjwboifs bom stbgg trbvfc dut mhm ojt prjvhmf tnf mjiukfotbthjo tj tnf dhcchol jgghifr.Ho ghomhol D.4 wf mhsiuss tnf prjifss gjr sfomhol rfijrms tj tnf dhcchol jgghifr.Ho bmmhthjo, tnf ijccfithjo jgghifr irfbtfm tnf GjxUrj mbtbdbsf. Bctnjuln tnf ijccfithjo

    jgghifr mhm ojt nbvf b usfr biijuot, tnf dhcchol jgghifr rfquhrfm nhs bsshstboif boythkf tnfsystfk rfquhrfm bmmhthjobc prjlrbkkhol jr jtnfr bmaustkfots. Dfibusf jg tnf ijccfithjojgghifrs `ojwcfmlf jg GjxUrj mbtbdbsf bom bdhchty tj kbohpucbtf tnf mbtbdbsf, tnfsystfk ijotrjcs ijucm df jvfrrhmmfo tj ihriukvfot tnf sfpbrbthjo jg muthfs. Ho bmmhthjo,tnf bctfrobtf ibsnhfr nbm biifss tj tnf GjxUrj mbtbdbsf bom ijucm pjtfothbccy rfkjvf ibsnijccfithjos grjk tnf rfijrms. Bctnjuln wf mhm ojt hmfothgy hostboifs jg grbum murhol jurrfvhfw jg tnf dhccs jg ijccfithjo, tnf rhs` jg grbum hs shlohghibot dfibusf jg tnf pjtfothbccbi` jg sfpbrbthjo jg muthfs.

    Ho sukkbry, tnf GjxUrj mbtbdbsf dypbssfm systfk ijotrjcs, wbs ojt fgghihfot, mhm ojtijotbho ijkpcftf mbtb, bom hoirfbsfm tnf rhs` jg grbum.

    \f rfijkkfom1

    D.2.2 ]nbt tnf dhcchol jgghifr guccy uthchzf GjrUjst gjr dhcchols bom ijccfithjos bom stjp ushol tnf jutshmfsystfk.

    4. ]nf dhcchol jgghifr mhm ojt kbhotbho bmfqubtf mjiukfotbthjo tj suppjrt dhccs jg ijccfithjo.

    JGKN

  • 8/9/2019 Peace Corps Paraguay Final Audit Report | August 2010

    18/58

    Ghobc Bumht Tfpjrt1 Ufbif Ijrps/Ubrbluby 29

    ]nf dhcchol jgghifr mhm ojt rfifhvf tnf suppjrt gjr bcc jg tnf typfs jg dhccs jg ijccfithjo,hoicumhol1 mjiukfotbthjo gjr tnf pfrsjobc usf jg Ufbif Ijrps vfnhicfs, jvfrpbykfot jgWjcuotffr bccjwboifs, bkjuots muf bt icjsf jg sfrvhif bom fbrcy tfrkhobthjo, dbo`rfguoms, bom trbvfc vjuinfr ijccfithjos. Ho sjkf shtubthjos tnf ibsnhfr wjucm hogjrk tnf

    dhcchol jgghifr jg tnf bkjuot jwfm dut wjucm ojt prjvhmf tnf suppjrthol mjiukfotbthjo.

    ]nf ibsnhfr kbhotbhofm tnf rfijrms gjr Wjcuotffr bccjwboifs, Wjcuotffr pbykfot rfijrms,bom tnf mbtbdbsf jg vfnhicf usf. Dfibusf jg tnf ibsnhfrs `ojwcfmlf jg GjxUrj sjgtwbrf,tnf pjst jgtfo rfchfm upjo nhk tj irfbtf mbtbdbsfs bom kbhotbho vbrhjus mbtb sfts.Bctnjuln tnf bmkhohstrbthvf jgghifr rfvhfwfm tnf ibsnhfrs rfijrms rflucbrcy, tnf dhccholjgghifr snjucm bcsj rfvhfw tnf rfijrms tj fosurf mjiukfotbthjo prjvhmfs suppjrt gjr dhccsjg ijccfithjo.

    Gurtnfr, tnf ijccfithjo jgghifr mhm ojt prjvhmf b ijpy jg tnf lfofrbc rfifhpt tj tnf dhccholjgghifr. \htnjut tnf lfofrbc rfifhpt tnf ijccfithjo jgghifr ijucm ojt fosurf pbykfots

    wfrf rfifhvfm bom irfmhtfm prjpfrcy ho GjrUjst. ]nhs hoirfbsfm tnf rhs` jg grbum dfibusfb pbykfot ijucm df mhvfrtfm gjr pfrsjobc usf, fspfihbccy ho ijoauoithjo whtn tnf hotfrobcijotrjc wfb`ofssfs hmfothghfm ho ghomhol D.2.

    \f rfijkkfom1

    D.4.2 ]nbt tnf dhcchol jgghifr rfifhvf tnf suppjrt gjr bcc dhcchols mhrfitcy grjk tnf stbgg rfspjoshdcf gjrtrbi`hol tnf mjiukfotbthjo suppjrthol tnf bkjuotjwfm.

    D.4.4 ]nbt tnf dhcchol jgghifr kbhotbho suppjrtholmjiukfotbthjo gjr bcc dhcchols, hoicumhol tnf dbshsgjr tnf bkjuot jwfm bom tnf lfofrbc rfifhpt.

    D.4.9 ]nbt tnf ijccfithjo jgghifr prjvhmf lfofrbc rfifhptstj tnf dhcchol jgghifr jo b rflucbr dbshs.

    9. Ujst stbgg mhm ojt bcwbys rfpby dhccs jg ijccfithjo thkfcy.

    JGKN

  • 8/9/2019 Peace Corps Paraguay Final Audit Report | August 2010

    19/58

    Ghobc Bumht Tfpjrt1 Ufbif Ijrps/Ubrbluby 2=

    \f rfijkkfom1

    D.9.2 ]nbt tnf dhcchol jgghifr rfquhrfs stbgg tj rfpby dhccsjg ijccfithjo whtnho 95 mbys.

    I. K FMHIBC YVUUCHFY

    2. ]nf pjst mhm ojt kbhotbho bmfqubtf sfpbrbthjo jg muthfs jvfr hts kfmhibc suppchfs.

    UIK sfithjo

  • 8/9/2019 Peace Corps Paraguay Final Audit Report | August 2010

    20/58

    Ghobc Bumht Tfpjrt1 Ufbif Ijrps/Ubrbluby 26

    kfmhibc jgghifr. ]nf bmkhohstrbthvf stbgg fotfrfm tnf ofw suppcy hogjrkbthjo hotj tnfkfmhibc hovfotjry mbtbdbsf.

    Ho bmmhthjo, pjst wbs ojt ushol tnf rfquhrfm kfmhibc suppcy gjrks ijotbhofm ho UIKsfithjo

  • 8/9/2019 Peace Corps Paraguay Final Audit Report | August 2010

    21/58

    Ghobc Bumht Tfpjrt1 Ufbif Ijrps/Ubrbluby 27

    hovfotjry ijuots df bsshlofm tj sfpbrbtf stbggkfkdfrs tnbt brf jutshmf tnf kfmhibc uoht.

    I.2.= ]nbt tnf kfmhibc uoht prjvhmf tnf KYHI icfr` whtntnf jgghihbc gjrk rfijrmhol tnf mhspfoshol jg bcc

    kfmhibc suppchfs, whtnjut tnf Wjcuotffrhogjrkbthjo, gjr bcc spfihbccy mfshlobtfm jrijotrjccfm sudstboifs bt cfbst jo b kjotncy dbshs.

    I.2.6 ]nbt tnf KYHI icfr` kbhotbho bo biiurbtf bomijkpcftf kfmhibc suppcy hovfotjry rfijrm dbsfm jorfifhpthol mjiukfots prjvhmfm dy tnf biifptboif

    pjhot, gjrks rfijrmhol mhspfosfs, mhspjsbcmjiukfotbthjo, bom rfijoihchbthjo jg tnf rfsuctsgrjk tnf qubrtfrcy pnyshibc hovfotjry ijuots.

    I.2.7 ]nbt tnf ijuotry mhrfitjr sfpbrbtf tnf usfr rjcfswhtnho tnf kfmhibc suppcy mbtbdbsf tj fosurf jg tnfmbtbdbsf bmkhohstrbtjr mjfs ojt nbvf rfspjoshdhchtygjr upmbthol rfijrms.

    4. Kfmhibc hovfotjry rfijrms wfrf ojt biiurbtfcy kbhotbhofm.

    UIK sfithjo

  • 8/9/2019 Peace Corps Paraguay Final Audit Report | August 2010

    22/58

    Ghobc Bumht Tfpjrt1 Ufbif Ijrps/Ubrbluby 2

    nbvf bssurboif tnbt fkpcjyffs nbm ojt dffo bssjihbtfm whtn hotfcchlfoif bithvhthfs tnbtkby ijkprjkhsf tnf njst ijuotrys ijoghmfoif ho tnf Ufbif Ijrps.

    Ht hs hkpjrtbot gjr tnf bmkhohstrbthvf jgghifr tj jdtbho bom kbhotbho ijkpcftfm hotfcchlfoif dbi`lrjuom hogjrkbthjo ifrthghibthjo gjrks gjr bcc UYIs dfibusf blfoiy pjchiy mhitbtfs

    tnbt homhvhmubcs wnj nbvf prhjr ijoofithjos whtn hotfcchlfoif bithvhthfs tnrjulnfkpcjykfot, rfcbtfm wjr`, jr fvfo gbkhcy rfcbthjos kby df hofchlhdcf gjr b pfrsjobcsfrvhifs ijotrbit.

    \f rfijkkfom1

    M.2.2 ]nbt tnf ijuotry mhrfitjr rfquhrf bcc UYIs tjijkpcftf bo hotfcchlfoif dbi`lrjuom hogjrkbthjoifrthghibthjo gjrk ho biijrmboif whtn Ufbif Ijrps

    pjchiy.

    M.2.4 ]nbt tnf bmkhohstrbthvf jgghifr hoicumf ijphfs jg pfrsjobc sfrvhifs ijotrbitjrs ijkpcftfmhotfcchlfoif dbi`lrjuom hogjrkbthjo ifrthghibthjo hotnfhr rfspfithvf ghcfs.

    4. ]nf pjst mhm ojt nbvf sfiurhty icfbrboif upmbtfs gjr bcc UYIs rfquhrhol tnfk.

    UIK sfithjo .4 stbtfs1 ]nf Ijuotry Mhrfitjr kust rfqufst rf-ifrthghibthjo jg bijothoujuscy fkpcjyfm UYI fvfry ghvf yfbrs ho biijrmboif whtn 24 GBK =45.Mjiukfotbthjo jg tnf sfiurhty ifrthghibthjo whcc df ghcfm ho tnf homhvhmubc UYIs ijotrbitghcf bt pjst.

    \f aumlkfotbccy sfcfitfm shx jut jg =5 UYI ghcfs tj rfvhfw gjr mjiukfotbthjoijkpcftfofss. Yfiurhty icfbrboif upmbtfs wfrf ojt hoicumfm ho twj jut jg shx

    aumlkfotbccy sfcfitfm UYIs ghcfs. Yfiurhty icfbrboif upmbtfs brf bo fssfothbc fcfkfot hotnf pjsts muf mhchlfoif tj fosurf UYIs biifptbdhchty gjr ijothoufm Ufbif Ijrpsfkpcjykfot. ]nf bmkhohstrbthvf jgghifr wbs bdcf tj jdtbho b ijpy grjk tnf rflhjobcsfiurhty jgghifr snjwhol tnbt tnf upmbtfs wfrf prfvhjuscy ijkpcftfm.

    \f rfijkkfom1

    M.4.2 ]nbt tnf bmkhohstrbthvf jgghifr trbi` tnf fkpcjyffsfiurhty icfbrboif fxphrbthjo mbtfs tj fosurf tnf

    pjst rfqufsts upmbtfm icfbrboifs thkfcy.

    M.4.4 ]nbt tnf bmkhohstrbthvf jgghifr hoicumf ijphfs jg tnfsfiurhty icfbrboifs ho tnf pfrsjobc sfrvhifsijotrbitjr ghcfs.

  • 8/9/2019 Peace Corps Paraguay Final Audit Report | August 2010

    24/58

    Ghobc Bumht Tfpjrt1 Ufbif Ijrps/Ubrbluby 28

    9. UYI ijotrbits ijotbhofm frrjrs bom hrrflucbrhthfs.

    Murhol jur rfvhfw, wf mftfrkhofm tnbt twj UYI ghcfs khstb`focy kbr`fm kjmhghibthjos

    bs ofw ijotrbits. Ofw ijotrbits nbvf bmmhthjobc rfquhrfkfots dbsfm jo tnf GfmfrbcBiquhshthjo Tflucbthjo. Ho bmmhthjo, hmfothgyhol kjmhghibthjos bs ofw ijotrbits kbyibusf bmmhthjobc khstb`fs suin bs hobpprjprhbtfcy fxtfomhol tnf pfrhjm jg pfrgjrkboif.]nfrfgjrf, tnf ijuotry mhrfitjr kust rfvhfw ijotrbits icjsfcy tj fosurf biiurbiy dfgjrfhssuhol ofw bom/jr kjmhghibthjos tj ijotrbits.

    Ho bmmhthjo, twj ijotrbits gjr tfinohibc trbhofrs nbm b mhsirfpboiy dftwffo tnf pfrhjm jg pfrgjrkboif bom tnf bkjuot jg djous pbykfots. ]nf ijotrbits chstfm tnf ghrst pfrhjm jg pfrgjrkboif grjk Aboubry 9, 4525 tj Kby 6, 4525 bom gjur gucc jpthjo yfbrs dflhooholMfifkdfr 28, 4525 tnrjuln Mfifkdfr 2 tj Yfptfkdfr 95, 4558(2 yfbr bom =6 mbys). ]nf cfbsf hoicumfm gjur jpthjo yfbrs fxtfomhol tj Yfptfkdfr 95,4529. Hg tnfsf jpthjos brf fxfrihsfm tnf pjst whcc nbvf ijotrbitfm gjr b pfrhjm jg 6 yfbrsbom =6 mbys. Bs b rfsuct, tnf pjst whcc fxiffm tnf ghvf-yfbr chkhtbthjo fstbdchsnfm ho tnfUfbif Ijrps Bit uocfss ht kjmhghfs tnf ijotrbit.

  • 8/9/2019 Peace Corps Paraguay Final Audit Report | August 2010

    25/58

    Ghobc Bumht Tfpjrt1 Ufbif Ijrps/Ubrbluby 45

    Ho bmmhthjo, tnf pjst rfofws tnf cfbsf bt tnf dflhoohol jg Jitjdfr fbin yfbr, wnhin ibusfstnf pjst bmmhthjobc wjr` tj jdchlbtf wnbt hs bvbhcbdcf uomfr ijothouhol rfsjcuthjo uothc bgjrkbc bpprjprhbthjo hs bvbhcbdcf. ]nhs bcsj hoirfbsfs tnf rhs` tnbt tnf pjst hobmvfrtfotcyvhjcbtfs tnf Both-Mfghihfoiy Bit dy jdchlbthol tnf ljvfrokfot whtnjut bo bpprjprhbthjo.UIK sfithjo

  • 8/9/2019 Peace Corps Paraguay Final Audit Report | August 2010

    26/58

    Ghobc Bumht Tfpjrt1 Ufbif Ijrps/Ubrbluby 42

    \f rfijkkfom1

    F.4.2 ]nbt tnf bmkhohstrbthvf jgghifr kbhotbhosmjiukfotbthjo snjwhol tnf ijkpfththjo ho tnf cfbsfgjcmfrs.

    G. WJCVO]FFT YVUUJT]

    2. ]nf pjst mhm ojt ijomuit kbr`ft dbs`ft survfys tj mftfrkhof wnftnfr Wjcuotffr bccjwboifs wfrf bpprjprhbtf.

    UIK sfithjo 442.6.

  • 8/9/2019 Peace Corps Paraguay Final Audit Report | August 2010

    27/58

    Ghobc Bumht Tfpjrt1 Ufbif Ijrps/Ubrbluby 44

    4. ]nf pjst mhm ojt bmfqubtfcy sbgflubrm Wjcuotffr prjpfrty.

    UIK sfithjo 496.9.6 stbtfs, ]nf ijuotry mhrfitjr kby butnjrhzf Ufbif Ijrps fkpcjyffsbom ijotrbitjrs tj tb`f iustjmy jg Wjcuotffr/]rbhoff prjpfrty jocy uomfr tnf gjccjwholihriukstboifs1

    (b) Bo uogjrfsffbdcf fkfrlfoiy (f.l., Kfmfvbi jr fkfrlfoiy cfbvf) prjvhmfs tnfW/] whtn oj jppjrtuohty tj kb`f brrbolfkfots gjr sbgflubrmhol prjpfrty0 jr

    (d) Fxifpthjobc, homhvhmubc ibsfs ho wnhin tnf ijuotry mhrfitjr dfchfvfs tnbt UfbifIjrps iustjmy hs fssfothbc tj sbgflubrmhol tnf prjpfrty.

    Biijrmhol tj UIK sfithjo 496.=.2.=, ]nf Ijuotry Mhrfitjr kby butnjrhzfrfhkdursfkfot jg htfks cjst, mbkblfm, jr stjcfo wnhcf ho Ufbif Ijrps iustjmy, prjvhmfmtnbt Ufbif Ijrps bssukfm iustjmy jg htfks ho biijrmboif whtn Yfithjo 9.6.

    ]nf ijuotry mhrfitjr pfrkhttfm Wjcuotffrs tnbt wfrf dfhol rfcjibtfm tj b sbgfr rflhjo tjstjrf cullblf bt tnf Ufbif Ijrps pjst tfkpjrbrhcy. Njwfvfr, tnf pjst `fpt tnf cullblfjutshmf uomfr b ibojpy. ]nf cullblf wbs fbshcy biifsshdcf tj boyjof bt tnf pjst.\htnjut prjpfr sbgflubrmhol suin bs ijotrjccfm biifss bom hovfotjryhol, tnf pjsthoirfbsfs tnf rhs` tnbt Wjcuotffr prjpfrty kby df cjst jr stjcfo. ]nf pjst ijucm df nfcmchbdcf gjr boy Wjcuotffr prjpfrty cjst jr stjcfo uomfr tnfsf ihriukstboifs.

    \f rfijkkfom1

    G.4.2 ]nbt tnf ijuotry mhrfitjr hostruit nhs stbgg tj sfiurftnf Wjcuotffr prjpfrty nfcm bt pjst ho b cji`fm brfbwhtn ijotrjccfm biifss.

    G.4.4 ]nbt tnf ijuotry mhrfitjr mfvfcjp b prjifss tjhovfotjry tnf Wjcuotffr prjpfrty nfcm bt pjst tjrfijrm b mfsirhpthjo jg tnf prjpfrty bom fsthkbtfmvbcuf ho ibsf jg cjss jr tnfgt.

    L. WFNHICFY

    2. ]nf pjst fxiffmfm hts butnjrhzfm oukdfr jg vfnhicfs whtnjut jdtbhohol prjpfr

    bpprjvbc grjk tnf rflhjo bom tnf Jgghif jg Kboblfkfot.UIK sfithjo 64

  • 8/9/2019 Peace Corps Paraguay Final Audit Report | August 2010

    28/58

    Ghobc Bumht Tfpjrt1 Ufbif Ijrps/Ubrbluby 49

    (d) Gjr b tfkpjrbry pfrhjm ofifssbry tj mhspjsf jg bo fxifss jr rfpcbifm vfnhicf. (Ujstssnjucm mhspjsf jg fxifss vfnhicfs hkkfmhbtfcy bs sft jut ho KY 622, UrjpfrtyKboblfkfot. Tfpcbifm vfnhicfs snbcc df mhspjsfm jg whtnho 75 mbys jg pcbihol tnf ofwvfnhicf ho sfrvhif)0 jr(i) Gjr vfnhicfs cjbofm tj tnf Ufbif Ijrps whtnjut ijst.

    ]nf pjst rfifhvfm twj ofw vfnhicfs ho Mfifkdfr 4558. \htn tnfsf ofw bmmhthjos tnf pjst nbm 26 vfnhicfs, dut wbs jocy butnjrhzfm tj nbvf 29 vfnhicfs biijrmhol tj tnf vfnhicfgcfft pcbo. Bctnjuln tnf pjst nbs 75 mbys tj mhspjsf jg tnf fxifss jr rfpcbifm vfnhicf, tnfbmkhohstrbthvf jgghifr stbtfm tnbt tnf pjst pcboofm tj `ffp 26 vfnhicfs jo nbom murhol tnfofxt prf-sfrvhif trbhohol ho Kbrin. ]nf bmkhohstrbthvf jgghifr bcsj stbtfm tnbt tnf pjstijkkuohibtfm tnhs pcbo tj rflhjobc kboblfkfot bom rfifhvfm vfrdbc bpprjvbc. Njwfvfr,tnf pjst nbm ojt yft jdtbhofm gjrkbc bpprjvbc grjk rflhjobc kboblfkfot bom tnf UjstCjlhsthis Yuppjrt whtnho tnf Jgghif jg Kboblfkfot.

    \f rfijkkfom1

    L.2.2 ]nbt tnf ijuotry mhrfitjr rfqufsts wrhttfo bpprjvbcgrjk tnf rflhjobc mhrfitjr bom tnf Ujst CjlhsthisYuppjrt whtnho tnf Jgghif jg Kboblfkfot.

    N. ] TBWFC WJVINFTY

    2. Homhvhmubcs mhm ojt prfpbrf tnfhr trbvfc vjuinfrs upjo ijkpcfthjo jg trbvfc. Hostfbm, bmkhohstrbthvf stbgg prfpbrfm trbvfc vjuinfrs gjr bcc tnf stbgg.

    JGKN 6

  • 8/9/2019 Peace Corps Paraguay Final Audit Report | August 2010

    29/58

    Ghobc Bumht Tfpjrt1 Ufbif Ijrps/Ubrbluby 4=

    N.2.4 ]nbt tnf bmkhohstrbthvf jgghifr prjvhmf trbhohol tjstbgg jo njw tj prjpfrcy prfpbrf tnfhr jwo trbvfcvjuinfrs.

    4. ]rbvfc vjuinfrs wfrf ojt bcwbys prfpbrfm biiurbtfcy bom thkfcy.UIK sfithjo >24.2>.25 stbtfs1

    B trbvfc vjuinfr gjr fbin trhp pfrgjrkfm bt Ufbif Ijrps fxpfosf kust df ijkpcftfm bomsudkhttfm whtnho ghvf wjr`hol mbys bgtfr ijkpcfthjo jg trbvfc. B luhmf gjr prfpbrbthjo jgtrbvfc vjuinfrs hs bvbhcbdcf grjk tnf Biijuothol Mhvhshjo (K/GK/B).

    JGKN 6

  • 8/9/2019 Peace Corps Paraguay Final Audit Report | August 2010

    30/58

    Ghobc Bumht Tfpjrt1 Ufbif Ijrps/Ubrbluby 46

    H. HO]FTOB]HJOBC I JJUFTB]HWF B MKHOHY]TB]HWF YVUUJT] YFTWHIFY

    2. ]nf pjst mhm ojt nbvf jo rfijrm tnf rfquhrfm wbhvfr gjr sudsirhpthjo tj sfrvhifsfxiffmhol tnjsf butnjrhzfm ho tnf UIK. Njwfvfr, tnf UIK hs jutmbtfm bom oj cjolfr

    mfsirhdfs tnf iurrfot Hotfrobthjobc Ijjpfrbthvf Bmkhohstrbthvf Yuppjrt Yfrvhifs

    (HIBYY) prjifss.

    UIK sfithjo .=.2 stbtfs, Gjr rfbsjos jg ijst-fggfithvfofss, Ufbif Ijrps nbs chkhtfmtnf rbolf jg Gjrfhlo Bggbhrs Bmkhohstrbthvf Yuppjrt (GBBY) sfrvhifs gjr wnhin pjstskby ijotrbit. ]nf kboubc chsts tfo sudguoithjos tnbt brf butnjrhzfm sfrvhifs.

    Biijrmhol tj UIK sfithjo .=.41

    Vomfr fxifpthjobc ihriukstboifs, b Ijuotry Mhrfitjr kby hmfothgy b offm gjr GBBYsfrvhifs wnhin brf ojt jo tnf chst jg butnjrhzfm sudguoithjos. Ho suin b ibsf, tnf IjuotryMhrfitjr snjucm chst tnf spfihghi sfrvhifs offmfm bom sfom ht whtn b wrhttfo austhghibthjo tj

    tnf Mhrfitjr jg Ghoboihbc Kboblfkfot tj rfqufst b wbhvfr grjk tnf rfstrhithjo . . . . ]nfMhrfitjr jg Ghoboihbc Kboblfkfot whcc hogjrk tnf pjst hg tnf wbhvfr nbs dffo bpprjvfm.Ho tnf bdsfoif jg suin b wbhvfr bcc pjsts brf fxpfitfm tj ghom bctfrobthvf kfbos tjbiijkpchsn bmkhohstrbthvf guoithjos suin bs kbhotfoboif, iustjmhbc sfrvhifs, trbvfcsfrvhifs, fti., tnrjuln fhtnfr Ufbif Ijrps stbgg ibpbdhchty jr cjibc sjurifs.

    ]nf pjst mhm ojt nbvf jo rfijrm tnf wbhvfr grjk Ufbif Ijrps nfbmqubrtfrs gjrsudsirhdhol tj tnf gjccjwhol sfrvhifs1

    cfbshol, hogjrkbthjo kboblfkfot,

    nukbo rfsjurifs gjr V.Y. mhrfit nhrfs, bom ojorfshmfothbc duhcmhol jpfrbthjos.

    ]nf pjst rfqufstfm tnbt tnf fkdbssy rfkjvf tnfk grjk tnf cfbshol sfrvhif, dut ht wjucmojt tb`f fggfit uothc tnf ofxt HIBYY pfrhjm.

    Ujst fxpcbhofm tnbt ht sudsirhdfm tj tnf V.Y. mhrfit nhrf nukbo rfsjurifs gjr vbcuf bmmfmtbx fxfkpthjo prjifsshol bom tnf ojorfshmfothbc duhcmhol jpfrbthjos gjr skbccwbrfnjushol spbif tj pbrthihpbtf ho buithjos. Njwfvfr, tnf pjst bcrfbmy sudsirhdfm tj tnf

    dbshi sfrvhifs, wnhin hoicumfm vbcuf bmmfm tbx fxfkpthjo prjifsshol bom snhpphol bomiustjks sfrvhifs tnbt ijkkjocy hoicumfm buithjos. ]nfrfgjrf, tnf pjst snjucm ojt df

    inbrlfm gjr tnfsf sfrvhifs uomfr bmmhthjobc ibtfljrhfs ho tnf HIBYY.Yjkf jg tnfsf sfrvhifs tnbt tnf pjst sudsirhdfm tj brf ijkkjo sfrvhifs tnbt jtnfr pjstsusf. Njwfvfr, tnf UIK mjfs ojt bccjw gjr tnfsf sfrvhifs whtnjut b wbhvfr. Ufbif Ijrpsnbs ojt upmbtfm UIK sfithjo , Gjrfhlo Bggbhrs Bmkhohstrbthvf Yuppjrt shoif Aucy28>

  • 8/9/2019 Peace Corps Paraguay Final Audit Report | August 2010

    31/58

    Ghobc Bumht Tfpjrt1 Ufbif Ijrps/Ubrbluby 47

    Ijrps pjsts usf jg HIBYY kby hmfothgy bmmhthjobc sfrvhifs tnbt snjucm ojt rfquhrf bwbhvfr. Dy rfvhfwhol bom upmbthol tnf chst jg butnjrhzfm sfrvhifs, nfbmqubrtfrs ijucmbccfvhbtf durmfosjkf bom jutmbtfm rfquhrfkfots jg tnf pjst stbgg.

    \f rfijkkfom1

    H.2.2 ]nbt tnf ijuotry mhrfitjr jdtbho b wbhvfr grjk tnfmhrfitjr jg ghoboihbc kboblfkfot gjr tnf sfrvhifstnbt brf ojt fxpchihtcy butnjrhzfm ho UIK sfithjo jr ghom bo bctfrobthvf kfbos gjr tnf sfrvhifs.

    H.2.4 ]nbt tnf Jgghif jg tnf Inhfg Ghoboihbc Jgghifrupmbtf UIK sfithjo tj hoijrpjrbtf HIBYY.

    A. UTJUFT]X

    2. ]nf pjst mhm ojt nbvf b ijoshstfot kftnjm jg bsshlohol prjpfrty tbls tj pfrsjobc prjpfrty.

    Biijrmhol tj UIK sfithjo 622.4 ibphtbchzfm prjpfrty hs1

    Ojo-fxpfombdcf pfrsjobc prjpfrty tnbt nbs bo hohthbc biquhshthjo ijst jg $655 VY jr kjrf,bo fsthkbtfm sfrvhif chgf jg twj yfbrs jr cjolfr, hs ijoshmfrfm nhlncy phcgfrbdcf, jr tnbtnbs dffo hssufm b kbougbiturfr's sfrhbc oukdfr kust df ibphtbchzfm bom fotfrfm hotj tnf

    prjpfrty mbtbdbsf bs suin. Fxbkpcfs hoicumf ijkputfrs, prhotfrs, bom vfnhicfs.

    UIK sfithjo 622.

  • 8/9/2019 Peace Corps Paraguay Final Audit Report | August 2010

    32/58

    Ghobc Bumht Tfpjrt1 Ufbif Ijrps/Ubrbluby 4 rfijkkfombthjos dbsfm jo tnf Blfoiys rfspjosf bom suppjrtholmjiukfotbthjo. \f rfqufst bmmhthjobc mjiukfotbthjo tj icjsf rfijkkfombthjos B.9.2,B.=.2, B.=.4, B.=.9, B.6.2, B.6.4, F.4.2, H.2.4, A.2.2, A.4.2 bom A.4.4. ]nfsfrfijkkfombthjos rfkbho jpfo pfomhol ijoghrkbthjo grjk tnf inhfg ijkpchboif jgghifrtnbt tnf gjccjwhol nbs dffo rfifhvfm1

    Gjr rfijkkfombthjo B.9.21 \f blrff bs ojtfm ho jur bumht rfpjrt tnbt Ufbif IjrpsKboubc sfithjo 259 wbs ojt jrhlhobccy hotfomfm tj prjvhmf b rfvhfw prjifss gjr

    pjst hkpcfkfothol brrbolfkfots whtn njst ljvfrokfot foththfs. \f rfgfrfoifm tnf prjifss tj hccustrbtf bo fxhsthol prjifmurf tnbt prjvhmfs gjr rfvhfw dy kboblfkfotbom tnf Jgghif jg Lfofrbc Ijuosfc, wnhin hs fssfothbc gjr bo fggfithvf ijoshmfrbthjojg tnf cflbc bom ghoboihbc rhs`s. \f biifpt kboblfkfots rfspjosf bom ijrrfithvfbithjo tj hssuf b kfkjrbomuk grjk tnf Jgghif jg Lcjdbc Jpfrbthjos, hoijjrmhobthjo whtn Lfofrbc Ijuosfc. B icbrhghibthjo jg tnf iurrfot butnjrhty bomluhmboif gjr fstbdchsnhol tnf pbrtofrsnhp blrffkfots bom b mhsiusshjo jg tnf rhs`shovjcvfm ho shlohol blrffkfots jutshmf jg tnf ijuotry mhrfitjrs butnjrhty wjucmsbthsgy tnf rfijkkfombthjo. ]nfrfgjrf, tnhs rfijkkfombthjo rfkbhos jpfo

    pfomhol b ijpy jg tnhs kfkjrbomuk upjo hssuboif.

    Gjr rfijkkfombthjo B.=.2 bom B.=.91 B ijpy jg tnf stbtus rfpjrt jo UIUU prjafits.

    Gjr rfijkkfombthjo B.=.41 Mjiukfotbthjo jg tnf JUYH qubrtfrcy spjt infi`s jgUIUU prjafits bom tnf biijkpboyhol stbtus rfpjrt ghomhols.

    Gjr rfijkkfombthjo B.6.21 \f bi`ojwcfmlf tnbt JUYH wbs mfvfcjphol tnfupmbtfm Wjcuotffr Nbomdjj` murhol tnf bumht bom rfqufst b ijpy jg tnf ijkpcftfmvfrshjo tj icjsf tnhs rfijkkfombthjo.

    Gjr rfijkkfombthjo B.6.41 B ijpy jg tnf ojthif jg chbdhchty gjrk gjr ijkkuohty pbrtofrs tj shlo wnfo rfifhvhol pbrtofrsnhp guoms.

    Gjr rfijkkfombthjo F.4.21 B ijpy jg tnf njushol kbr`ft rfsfbrin mjiukfot usfm dy pjst wnfo sfbrinhol gjr prjpfrthfs tj cfbsf.

    Gjr rfijkkfombthjo H.2.41 B ijpy jg tnf upmbtfm UIK sfithjo mhsiusshol tnfiurrfot pjchihfs rflbrmhol HIBYY.

  • 8/9/2019 Peace Corps Paraguay Final Audit Report | August 2010

    56/58

    B UUFOMH^ I

    Gjr rfijkkfombthjo A.2.21 B ijpy jg tnf upmbtfm UIK sfithjo 622 tnbt mfghofstnf ibtfljrhfs jg prjpfrty ho blrffkfot whtn gfmfrbc stbombrms bom ghoboihbc

    pjchihfs bom oj cjolfr mhsiussfs prjpfrty systfks ojt ho usf.

    Gjr rfijkkfombthjo A.4.2 bom A.4.41 B ijpy jg tnf pjsts pnyshibc hovfotjry bomrfijoihchbthjo mjiukfotbthjo gjr tnf iurrfot ghsibc yfbr snjwhol tnf shlobturfs jgtnf hovfotjry tfbk.

    Ho tnfhr rfspjosf, kboblfkfot mfsirhdfs bithjos tnfy brf tb`hol jr hotfom tj tb`f tjbmmrfss tnf hssufs tnbt prjkptfm fbin jg jur rfijkkfombthjos. \f whsn tj ojtf tnbt hoicjshol rfijkkfombthjos, wf brf ojt ifrthgyhol tnbt tnfy nbvf tb`fo tnfsf bithjos ojr tnbtwf nbvf rfvhfwfm tnfhr fggfit. Ifrthgyhol ijkpchboif bom vfrhgyhol fggfithvfofss brfkboblfkfots rfspjoshdhchthfs. Njwfvfr, wnfo ht hs wbrrbotfm, wf kby ijomuit b gjccjw-up rfvhfw tj ijoghrk tnbt bithjo nbs dffo tb`fo bom tj fvbcubtf tnf hkpbit.

  • 8/9/2019 Peace Corps Paraguay Final Audit Report | August 2010

    57/58

    B UUFOMH^ M

    B VMH] I JKUCF]HJO BOM JHL I JO]BI]

    B VMH] IJKUCF]HJO

    Yfohjr bumhtjr Drbmcfy Lrudd pfrgjrkfm tnf bumht jg UI/Ubrbluby ho ijjrmhobthjo whtntnf Jgghif jg Hospfitjr Lfofrbc Hovfsthlbthjos.

    JHL IJO]BI]

    Hg yju whsn tj ijkkfot jo tnf qubchty jr usfgucofss jg tnhs rfpjrt tj nfcp us strfoltnfojur prjmuit, pcfbsf f-kbhc Ytfvfo @bggfo, Bithol Bsshstbot Hospfitjr Lfofrbc gjr Bumht,bt s`bggfoEpfbifijrps.ljv , jr ibcc nhk bt (454) 784-4856.

  • 8/9/2019 Peace Corps Paraguay Final Audit Report | August 2010

    58/58

    T FUJT] G TBVM , \ BY]F , B DVYF , BOM K HYKBOBLFKFO]

    Grbum, wbstf, bdusf, bom khskboblfkfot ho ljvfrokfot bggfitfvfryjof grjk Wjcuotffrs tj blfoiy fkpcjyffs tj tnf lfofrbcpudchi. \f bithvfcy sjchiht bccflbthjos jg hofgghihfot bom wbstfgucprbithifs, grbum, bdusf, bom khskboblfkfot rfcbtfm tj UfbifIjrps jpfrbthjos mjkfsthibccy jr bdrjbm. Xju ibo rfpjrtbccflbthjos tj us ho sfvfrbc wbys, bom yju kby rfkbho bojoykjus.

    Kbhc1 Ufbif IjrpsJgghif jg Hospfitjr LfofrbcU.J. Djx 6