Financial Audit of USAID Resources Managed by Children of God Relief Institute in Kenya Under Cooperative Agreement AID-623-A-13-00001, January 1, 2021, to December 31, 2022

We recommend that USAID/Kenya and East Africa determine the allowability of $171,458 in questioned costs ($36,025 ineligible, $135,433 unsupported) on pages 12, 15, and 21 of the audit report and recover any amount that is unallowable.

We recommend that USAID/Kenya and East Africa verify that Children of God Relief Institute corrects the five material weaknesses in internal control detailed on pages 24 to 29 of the audit report.

We recommend that USAID/Kenya and East Africa verify that Children of God Relief Institute corrects the two instances of material noncompliance detailed on pages 37 to 39 of the audit report.