Accountability and Control Over Foreign Assistance

T-NSIAD-90-25: Published: Mar 29, 1990. Publicly Released: Mar 29, 1990.

Additional Materials:


Office of Public Affairs
(202) 512-4800

GAO discussed the Agency for International Development's (AID) potential for misuse of foreign economic and military aid funds. GAO found that: (1) past AID reviews identified many management and internal control problems; (2) questions of accountability and control remained because the AID policy for Economic Support Fund (ESF) cash transfers lacked agencywide standards for verifying and auditing dollar accounts; (3) the Commodity Import Program (CIP) and food assistance program showed that AID could not determine whether local currency generated from the assistance was deposited or used as required; (4) AID lacked accountable monitoring and auditing coverage of accounts, and suffered from poor host-country reporting and managing of account activities; (5) AID officials debated whether AID, or the host government should maintain accountability and control over local currencies; and (6) the AID overseas contracting system lacked accountability for certain property in the possession of contractors, inadequate contract close-out procedures and final audit coverage, and poor procurement planning by AID overseas missions. GAO also found that: (1) the AID malaria vaccine research project's inadequate monitoring, lack of financial auditing, and other management weaknesses directly contributed to the misuse of economic assistance funds; (2) many AID problems seemed systemic; and (3) U.S. military foreign aid also had many accountability and management problems.

Mar 28, 2018

Mar 22, 2018

Mar 16, 2018

Mar 8, 2018

Mar 6, 2018

Feb 27, 2018

Feb 14, 2018

Feb 6, 2018

Jan 29, 2018

Dec 14, 2017

Looking for more? Browse all our products here