Department of State's Efforts to Develop and Sustain Afghanistan's Drug Treatment System: Audit of Costs Incurred by the Colombo Plan for Cooperative Economics and Social Development in Asia and the Pacific Results in More than $23 Million in Questioned Costs
Abstract
Between 2014 and 2018, the Department of State (State) awarded nine letters of agreement to the Colombo Plan for Cooperative Economic and Social Development in Asia and the Pacific (Colombo) to help State and the Afghan government develop and sustain a drug treatment system. Although the letters did not explicitly include a defined period of performance, they were signed on October 30, 2014, and included November 25, 2020, as the end of the performance period. The letters obligated up to $51,826,653. State did not modify the letters during the period SIGAR reviewed. SIGARs financial audit, performed by Williams, Adley and Company-DC LLP (Williams Adley), reviewed $39,338,326 in costs charged to the letters from October 30, 2014, through December 31, 2018. The objectives of the audit were to (1) identify and report on material weaknesses or significant deficiencies in Colombos internal controls related to the agreements; (2) identify and report on instances of material noncompliance with the terms of the letters and applicable laws and regulations, including any potential fraud or abuse;(3) determine and report on whether Colombo has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of Colombos Special Purpose Financial Statement (SPFS). See Williams Adleys 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 Williams Adley did not comply, in all material respects, with U.S. generally accepted government auditing standards.
Document Details
- Document Type
- Technical Report
- Publication Date
- Sep 01, 2020
- Accession Number
- AD1137554
Entities
People
- John Sopko
Organizations
- Special Inspector General for Afghanistan Reconstruction