Financial Audit of USAID Resources Managed by Liverpool Voluntary Care and Treatment Health in Kenya Under Multiple Awards, October 1, 2024, to September 30, 2025

We recommend that USAID determine the allowability of $62,314 in ineligible questioned costs on pages 19 and 34 of the audit report and recover any amount that is unallowable.

We recommend that USAD verify that Liverpool Voluntary Care and Treatment corrects the one instance of material noncompliance detailed on pages 37 to 39 of the audit report.

We recommend that USAD verify that Liverpool Voluntary Care and Treatment provides FHI360 with a copy of the finding raised in Ernst & Young LLP's audit report for their review (a) to determine the allowability of any ineligible questioned costs identified on pages 19 and 34 of the audit report pertaining to their particular subaward; and (b) to take any corrective actions regarding the instance of material noncompliance related to the subaward detailed on pages 37 to 39 of the report.