Financial Audit of USAID Resources Managed by World Vision Kenya Under Multiple Awards, October 1, 2021, to September 30, 2022

We recommend that USAID/Kenya and East Africa determine the allowability of $84,547 in ineligible questioned costs on pages 23, 39 to 41 of the audit report and recover any amount that is unallowable.

We recommend that USAID/Kenya and East Africa verify that World Vision Kenya corrects the four instances of material noncompliance detailed on pages 37 to 41 of the audit report.

We recommend that USAID/Kenya and East Africa verify that World Vision Kenya provides University Research Co., LLC with a copy of the findings raised in the audit report for their review to (1) determine the allowability of the $615 in ineligible questioned costs identified on page 23; and (2) take any appropriate action regarding the one instance of material noncompliance related to the subaward as detailed on pages 39 to 40 of the audit report.