Agency-Contracted Audit of Locally Incurred Costs in USAID Resources Managed by African Development Solutions in Kenya Under Agreement AID-623-A-12-00026, August 14, 2012, to December 31, 2015

Submitting OIG:

Date Issued:

Tuesday, November 28, 2017

Agency Reviewed / Investigated:

Submitting OIG-Specific Report Number:

4-623-18-001-N

Location(s):

Kenya

Type of Report:

Other

Questioned Costs:

$21,905,537

Funds for Better Use:

Number of Recommendations:

Report updated under NDAA 5274:

Related Open Recommendations

Recommendation Number	Recommendation Status	Significant Recommendation	Additional Details
1	Open
USAID/Kenya and East Africa determine the allowability of the $17,468,497 in questioned costs ($15,730,500 ineligible and $1,737,997 unsupported) identified on pages 10, 11, 20, and 21 of Ernst & Young's audit report and recover from the African Development Solutions the amounts determined to be unallowable.
4	Open
USAID/Kenya and East Africa determine the allowability of $4,437,040 in unsupported questioned costs based upon Ernst & Young's disclaimer of opinion and recover from the African Development Solutions any amounts determined to be unallowable.