USAID contracted Deloitte to access internal controls of Sokoine University of Agriculture. While it was found that SUA’s internal controls are adequate, four main risks areas were identified:
a) internal controls
b) Accounting
c) Audit and
d) Procurement.

It is therefore important for SUA to have a risk mitigation plan along with ESUA-CICT. therefore, SUA has developed and adopted a risk mitigation plan. The risk mitigation plan includes but not limited to   the risks identified in the 2011 Public Financial Management Risk Assessment Framework (PFMRAF) Report. The risk mitigation plan is provided in the Appendix II