Department of State's Assistance to the Legal Education Support Program-Afghanistan II: Audit of Costs Incurred by the University of Washington
Abstract
On March 22, 2017, the Department of States Bureau of International Narcotics and Law Enforcement Affairs awarded a 3-year, $7,000,000 grant to the University of Washington UW) in support of their Legal Education Support ProgramAfghanistan II (LESPA II). The LESPA II programs objectives included building capacity in legal education at public universities throughout Afghanistan by providing opportunities for Afghan faculty members to improve academic methods, developing English language skills, and strengthening legal analysis, research, and writing. The grant was modified once, but the period of performance did not change and ended on March 31, 2020. SIGARs financial audit, performed by Davis Farr LLP (Davis Farr), reviewed $4,258,262 in costs charged to the grant from April 1, 2017, through June 30, 2019. The objectives of the audit were to (1) identify and report on material weaknesses or significant deficiencies in UWs internal controls related to the grant; (2) identify and report on instances of material noncompliance with the terms of the grant, and applicable laws and regulations, including any potential fraud or abuse; (3) determine and report on whether UW has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of UWs Special Purpose Financial Statement (SPFS). See Davis Farrs 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 wherein 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
- May 01, 2020
- Accession Number
- AD1137542
Entities
People
- John Sopko
Organizations
- Special Inspector General for Afghanistan Reconstruction