**GAO-09-165**                      Published: Nov 24, 2008. Publicly Released: Nov 24, 2008.                  

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## Highlights

The U.S. Agency for International Development's (USAID)Cuba Program provides assistance to support human rights and promote nonviolent democratic change in Cuba. From 1996 through 2008, the program awarded $83 million in grants to nongovernmental organizations and universities. In 2006, GAO found weaknesses in program oversight that increased the risk of grantees' improperly using grant funds and failing to comply with U.S. laws. In 2008, misuse of grant funds at organizations with the program's two largest grants was detected. GAO was asked to examine (1) actions that USAID has taken since 2006, or plans to take, to improve its award and oversight of the Cuba Program's grants and (2) actions that USAID has taken in response to the recently detected misuses of grant funds. GAO analyzed USAID and grantee records, conducted limited reviews at five grantees, and interviewed agency and grantee officials.

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## Topics

International Affairs

AccountabilityAccounting standardsAuditing standardsCost sharing (finance)Federal fundsFederal grantsFinancial managementFund auditsFunds managementGrant monitoringGrantsInternal auditsInternal controlsProcurementProcurement evaluationProgram evaluationProgram managementRecordsRecords managementStandardsStandards evaluationExecutive agency oversight