Where To Report Waste

Fraud, Abuse, Or Retaliation

Financial Audit of USAID Resources Managed by University of Nairobi in Kenya Under Cooperative Agreement 72061521CA00014, July 1, 2022, to June 30, 2023

Submitting OIG:

U.S. Agency for International Development OIG

Date Issued:

Tuesday, July 23, 2024

Agency Reviewed / Investigated:

U.S. Agency for International Development

Submitting OIG-Specific Report Number:

4-615-24-003-N

Location(s):

Kenya

Type of Report:

Other

Questioned Costs:

$487,436

Funds for Better Use:

$0

Number of Recommendations:

4

Report updated under NDAA 5274:

No

View Document:

Attachment	Size
4-615-24-003-N0.pdf	267.34 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 $487,436 in questioned costs ($375,984 ineligible, $111,452 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 corrects the four material weaknesses in internal control detailed on pages 37 to 39, 42 to 47, and 50 to 55 of the audit report.
3	Open
We recommend that USAID/Kenya and East Africa verify that University of Nairobi corrects the two instances of material noncompliance detailed on pages 88 to 89 of the audit report.
4	Open
We recommend that USAID/Kenya and East Africa determine the allowability of $944,325 in questioned cost-sharing contributions ($913,019 ineligible, $31,306 unsupported) on pages 91, 93, and 95 of the audit report and take any corrective action deemed necessary under ADS 303.3.10.3.