Financial Audit of USAID Resources Managed by University of Nairobi Enterprises and Services Limited in Kenya Under Cooperative Agreement AID-615-A-16-00013, July 1, 2021, to June 30, 2022

Submitting OIG:

Date Issued:

Monday, April 17, 2023

Agency Reviewed / Investigated:

Submitting OIG-Specific Report Number:

4-615-23-063-R

Location(s):

Kenya

Type of Report:

Other

Questioned Costs:

$110,901

Funds for Better Use:

Number of Recommendations:

View Document:

Attachment	Size
4-615-23-063-R.pdf	259.34 KB

Related Open Recommendations

Recommendation Number	Recommendation Status	Significant Recommendation	Additional Details
1	Open
We recommend that USAID/Kenya and East Africa determine the allowability of $110,901 in questioned costs ($80,380 ineligible, $30,521 unsupported) on pages 19, 20, and 27 of the audit report and recover any amount that is unallowable.
2	Open
We recommend that USAID/Kenya and East Africa verify that University of Nairobi Enterprises and Services Limited corrects the two material weaknesses in internal control detailed on pages 31 to 34 of the audit report.
3	Open
We recommend that USAID/Kenya and East Africa verify that University of Nairobi Enterprises and Services Limited corrects the four instances of material noncompliance detailed on pages 44 to 47 of the audit report.