Department of State's Afghanistan Flexible Implementation and Assessment Team Program: Audit of Costs Incurred by TigerSwan LLC
Abstract
The Department of States Bureau of International Narcotics and Law Enforcement Affairs awarded two task orders to TigerSwan LLC to support the Afghanistan Flexible Implementation and Assessment Team program. Under these task orders, TigerSwan was to ensure the quality of data that the programs implementers reported to the bureau, and provide training to enumerators, conduct data quality reviews, and take steps against potential fraud. The first task order, valued at $4,587,943, included a period of performance from November 4, 2015, through November 3, 2016. After eight modifications, the total funding increased to $5,373,449, and the end date extended to November 3, 2019. The second task order, valued at $953,752, included a period of performance from December 15, 2015, through December 14, 2016. After 20 modifications, the total funding increased to $4,073,638, and the end date extended to December 14, 2019. SIGARs financial audit, performed by Crowe LLP (Crowe), reviewed in total costs charged to the task orders from November 4, 2015, through December 14, 2018. The objectives of the audit were to (1) identify and report on material weaknesses or significant deficiencies in TigerSwans internal controls related to the task orders; (2) identify and report on instances of material noncompliance with the terms of the task orders and applicable laws and regulations, including any potential fraud or abuse;(3) determine and report on whether TigerSwan has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of TigerSwans Special Purpose Financial Statement (SPFS). See Crowes 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 work performed. Accordingly, SIGAR oversaw the audit and reviewed its results.
Document Details
- Document Type
- Technical Report
- Publication Date
- Aug 01, 2020
- Accession Number
- AD1137549
Entities
People
- John Sopko
Organizations
- Special Inspector General for Afghanistan Reconstruction