Financial Closeout Audit of USAID Resources Managed by Ministry of Health Northern Provincial Health Office in Zambia Under Development Objective Grant 611-000-G-20-0000, Implementation Letter 611-000-G-20-0000-21-G2G-IL4, June 15, 2021, to September 30,

We recommend that USAID/Zambia verify that Ministry of Health Northern Provincial Health Office corrects the ten instances of material noncompliance detailed on pages 59 to 79 of the audit report.

We recommend that USAID/Zambia verify that Ministry of Health Northern Provincial Health Office corrects the eight material weaknesses in internal control detailed on pages 42 to 52 of the audit report.

We recommend that USAID/Zambia determine the allowability of $541,887 in questioned costs ($154,931 ineligible, $386,956 unsupported) on page 27 of the audit report and recover any amount that is unallowable.