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

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.

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.

USAID/Nigeria verify that Hope Worldwide Nigeria correct the internal control material weakness and the significant deficiency identified on page 15 of the audit report relating to its inabilities to reconcile subsidiary accounting books to the trial balance and provide a detail transactions list for lump sum amounts recorded in the general ledger.

USAID/Nigeria determine the allowability of $1,411,996 in unsupported questioned costs relating to costsharing contribution, and recover from Hope Worldwide Nigeria the amount determined to be unallowable (page 12 of the audit report).

USAID/Nigeria verify that Hope Worldwide Nigeria implement the outstanding prior year audit recommendations identified on page 32 of the management letter.

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.