Agency-Contracted Audit of Locally Incurred Costs in USAID Resources Managed by African Development Solutions in Kenya Under Agreement AID-623-A-12-00026, August 14, 2012, to December 31, 2015

Recommendation
1

USAID/Kenya and East Africa determine the allowability of the $17,468,497 in questioned costs ($15,730,500 ineligible and $1,737,997 unsupported) identified on pages 10, 11, 20, and 21 of Ernst & Young's audit report and recover from the African Development Solutions the amounts determined to be unallowable.

Questioned Cost
17468497
Funds for Better Use
0
Close Date
Recommendation
2

USAID/Kenya and East Africa verify that African Development Solutions corrects the three material weaknesses in internal control detailed on pages 28 to 31 of Ernst & Young's audit report.

Close Date
Recommendation
3

USAID/Kenya and East Africa verify that African Development Solutions corrects the seventeen instances of material noncompliance detailed on pages 34 to 60 of Ernst & Young's audit report.

Questioned Cost
0
Close Date
Recommendation
4

USAID/Kenya and East Africa determine the allowability of $4,437,040 in unsupported questioned costs based upon Ernst & Young's disclaimer of opinion and recover from the African Development Solutions any amounts determined to be unallowable.

Questioned Cost
4437040
Funds for Better Use
0
Close Date