Closeout Audit of USAID Resources Managed by Hope Worldwide Nigeria (HWWN) Under the ssistance and Care for Children Orphaned and at Risk (ACCORD) Project (Agreement Number AID-620-A-00-08-00111) for the Period March 13, 2008, to October 11, 2013

Date Issued

Wednesday, September 23, 2015

Submitting OIG

U.S. Agency for International Development OIG

Agencies Reviewed/Investigated

U.S. Agency for International Development

Report Number

7-620-15-001-N

Report Type

Other

Location

Nigeria

Number of Recommendations

Questioned Costs

$7,584,372

Funds for Better Use

Report updated under NDAA 5274

Open Recommendations

This report has 3 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
1	No	$5,672,236	$0
USAID/Nigeria determine the allowability of $5,672,236 in unsupported questioned costs (page 6 of the audit report) and recover from Hope Worldwide Nigeria the amount determined to be unallowable.
2	No	$399,198	$0
USAID/Nigeria determine the allowability of $399,198 in ineligible questioned costs (page 6 of the audit report) and recover from Hope Worldwide Nigeria the amount determined to be unallowable.
6	No	$100,942	$0
USAID/Nigeria verify that Hope Worldwide Nigeria liquidate the advances identified on page 4 of the report and recover from Hope Worldwide Nigeria the amount determined to be unallowable.