Financial Closeout Audit of USAID Resources Managed by Ministry of Health Luapula Provincial Health Office in Zambia Under Development Objective Grant 611-000-G-20-0000, Implementation Letter 611-000-G-20-0000-21-G2G-IL3, June 15, 2021, to September 30, 2

We recommend that USAID/Zambia verify that Ministry of Health Luapula Provincial Health Office corrects the 13 material weaknesses in internal control detailed on pages 41 to 62 of the audit report.

We recommend that USAID/Zambia verify that Ministry of Health Luapula Provincial Health Office corrects the 7 instances of material noncompliance detailed on pages 66 to 74 of the audit report.

We recommend that USAID/Zambia determine the allowability of $69,733 in questioned costs ($10,024 ineligible, $59,709 unsupported) on pages 25, 31 to 32 of the audit report and recover any amount that is unallowable.