Financial Audit of USAID Resources Managed by Liverpool Voluntary Care and Treatment Health in Kenya Under Multiple Awards, October 1, 2020, to September 30, 2021

We recommend that USAID/Kenya and East Africa determine the allowability of the $137,481 ineligible questioned costs on pages 18 to 19, and 25 of the audit report and recover any amount that is unallowable.

We recommend that USAID/Kenya and East Africa verify that Liverpool Voluntary Care and Treatment Health corrects the four instances of material noncompliance detailed on pages 33, 36 to 38 of the audit report.

We recommend that USAID/Kenya and East Africa verify that Liverpool Voluntary Care and Treatment Health provides FHI360 with a copy of the findings raised in the audit report for their review to (1) determine the allowability of the $2,591 in ineligible questioned costs identified on pages 18 and 25; and (2) take any appropriate action regarding the one instance of material noncompliance related to the subawards as detailed on pages 34 to 35 of the audit report.