Financial Audit of USAID Resources Managed by Liverpool Voluntary Care and Treatment Health in Kenya Under Multiple Awards, October 1, 2021, to September 30, 2022

We recommend that USAID/Kenya and East Arica determine the allowability of $201,617 in ineligible questioned costs on pages 22, 32 and 47 of the audit report and recover any amount that is unallowable.

We recommend that USAID/Kenya and East Arica verify that Liverpool Voluntary Care and Treatment Health corrects the four instances of material noncompliance detailed on pages 77 to 86 of the audit report.

We recommend that USAID/Kenya and East Arica verify that Liverpool Voluntary Care and Treatment Health provides FHI360 and University Research Company with a copy of the findings raised in the audit report for their review to (1) determine the allowability of the $5,371 and $6 in ineligible questioned costs identified on pages 48 to 49; and (2) take any appropriate action regarding the two instances of material noncompliance related to the subawards as detailed on pages 77 to 83 of the audit report.