Financial Audit of USAID Resources Managed by Jaramogi Oginga Odinga University of Science and Technology in Kenya Under Cooperative Agreement 72061521CA00004, May 11, 2021, to March 31, 2023

We recommend that USAID/Kenya and East Africa determine the allowability of $279,709 in questioned costs ($274,635 ineligible, $5,074 unsupported) on pages 23 and 32 of the audit report and recover any amount that is unallowable.

We recommend that USAID/Kenya and East Africa verify that Jaramogi Oginga Odinga University of Science and Technology corrects the one material weakness in internal control detailed on pages 36 and 37 of the audit report.

We recommend that USAID/Kenya and East Africa verify that Jaramogi Oginga Odinga University of Science and Technology corrects the five instances of material noncompliance detailed on pages 57 to 66 of the audit report.

We recommend that USAID/Kenya and East Africa determine the allowability of $204,015 in unsupported cost-sharing contributions on pages 65, 66, and 69 of the audit report and take any corrective action deemed necessary under ADS 303.3.10.3.