USAID's Afghanistan Health Sector Resiliency Project: Audit of Costs Incurred by Palladium International LLC
Abstract
On September 25, 2015, the U.S. Agency for International Development (USAID) awarded a cost-plus-fixed-fee contract for $37,936,471 to Futures Group International LLC to support the Afghanistan Health Sector Resiliency Project a later modification to the contract recognized that Futures Group International changed its name to Palladium International LLC. The objective of the project was to help the Afghan government strengthen and reform the Afghan health system to become self-reliant. After 11 modifications, the contract's total funding decreased to $27,634,654 and end of the period of performance changed from September 30, 2019 to September 27, 2020. SIGAR's financial audit, performed by Davis Farr LLP (Davis Farr), reviewed $8,987,950 in costs charged to the contract from January 1, 2018, through September 30, 2019. The Objectives of the audit were to (1) identify and report on material weaknesses or significant deficiencies in Palladium's internal controls related to the contract; (2) identify and re Port on instances of material noncompliance with the terms of the contract and applicable laws and regulations, including any Potential fraud or abuse; (3) determine and report on whether Palladium has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of Palladium's Special Purpose Financial Statement (SPFS). See Davis Farr's report for the precise audit Objectives. In contracting with an independent audit firm and drawing from the results of the audit, auditing standards require SIGAR to review the audit work performed. Accordingly, SIGAR oversaw the audit and reviewed its results. Our review disclosed no instances where Davis Farr did not comply, in all material respects, with U.S. generally accepted government auditing standards.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jun 01, 2020
- Accession Number
- AD1137536
Entities
People
- John Sopko
Organizations
- Special Inspector General for Afghanistan Reconstruction