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<classification authority="sudocs">GA 1.13:NSIAD-94-29</classification>
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 <subject>Accountability</subject>
 <subject>Accounting procedures</subject>
 <subject>Internal controls</subject>
 <subject>International food programs</subject>
 <subject>Foreign aid programs</subject>
 <subject>Program management</subject>
 <subject>Food relief programs</subject>
 <subject>Gifts or gratuities</subject>
 <subject>International relations</subject>
 <subject>Developing countries</subject>
 <identifier>USDA Section 416(b) Program</identifier>
 <identifier>Somalia</identifier>
 <identifier>Yugoslavia</identifier>
 <identifier>Africa</identifier>
 <identifier>Liberia</identifier>
 <identifier>Ethiopia</identifier>
 <identifier>Afghanistan</identifier>
 <identifier>Pakistan</identifier>
 <identifier>Persian Gulf</identifier>
 <identifier>UN World Food Program</identifier>
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<titleInfo>
 <title>Foreign Assistance: Inadequate Accountability for U.S. Donations to the World Food Program</title>
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<abstract>Intended as emergency food relief for countries such as Ethiopia,
Pakistan, and Afghanistan, thousands of tons of U.S. commodities donated
to the World Food Program of the United Nations have been lost, stolen,
or mishandled due to lax accountability and internal controls. The
program is exempt from accountability requirements that the Agency for
International Development (AID) places on other program sponsors, and
AID did not follow its own regulations governing its relationship with
the program. GAO also notes that the United States does not always
respond quickly to the World Food Program&apos;s emergency food requests.
During fiscal year 1992, U.S. donations generally arrived nearly 8
months after being requested. The slow response occurred because AID
does not routinely treat World Food Program emergency requests as
emergencies and because the Agriculture Department uses the same
procurement and shipping procedures for emergency and nonemergency
orders. Despite the slow U.S. response, emergency victims have not
suffered because the program is able to substitute food stocks from
other sources until U.S. donations arrive.</abstract>
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<note>Chapter Report</note>
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 <topic>Accountability</topic>
 <topic>Accounting procedures</topic>
 <topic>Internal controls</topic>
 <topic>International food programs</topic>
 <topic>Foreign aid programs</topic>
 <topic>Program management</topic>
 <topic>Food relief programs</topic>
 <topic>Gifts or gratuities</topic>
 <topic>International relations</topic>
 <topic>Developing countries</topic>
 <topic>USDA Section 416(b) Program</topic>
 <topic>Somalia</topic>
 <topic>Yugoslavia</topic>
 <topic>Africa</topic>
 <topic>Liberia</topic>
 <topic>Ethiopia</topic>
 <topic>Afghanistan</topic>
 <topic>Pakistan</topic>
 <topic>Persian Gulf</topic>
 <topic>UN World Food Program</topic>
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