Financial Audit of USAID Resources Managed by Mission for Essential Drugs and Supplies in Kenya Under Multiple Awards, January to December 31, 2021

We recommend that USAID/Kenya and East Africa determine the allowability of $90,304 in questioned costs ($68,331 ineligible, $21,973 unsupported) on pages 22 and 35 of the audit report and recover any amount that is unallowable.

We recommend that USAID/Kenya and East Africa verify that Mission for Essential Drugs and Supplies corrects the five instances of material noncompliance detailed on pages 53 to 65 of the audit report.

We recommend that USAID/Kenya and East Africa verify that Mission for Essential Drugs and Supplies provides Christian Health Association of Kenya and AMREF Health Africa with copies of the audit report for their review to 1) determine the allowability of the $2,766 questioned costs ($23 ineligible; $2,743 unsupported) for Christian Health Association of Kenya; and $19,142 ineligible questioned cost for AMREF Health Africa and recover any amount that is unallowable; and 2) take any corrective action regarding the instances of material noncompliance identified in relation to the subawards detailed on pages 53 to 59, and 62 to 75 of the audit report.