8-306-18-059-R - Recommendation 2

USAID/Afghanistan verify that the Ministry of Agriculture, Irrigation and Livestock corrects the three material weaknesses (1. the recipient has not exercised its right to liquidate the collaterals against the loans written off over the project period, 2. the recipient has no documented financial statement closing process, and 3. the recipient has weaknesses in information technology general controls) and one significant deficiency in internal control related to the accounting application used by the recipient as detailed on pages 27 to 32 of the audit report.