USAID's Efforts to Improve Education through the Afghan Children Read Program: Audit of Costs Incurred by Creative Associates International
Abstract
On April 6, 2016, the U.S. Agency for International Development (USAID) awarded a cost-plus-fixed-fee task order for $69,547,810 to Creative Associates International (CAI) to support the Afghans Read program. USAID established the program to help the Afghan Ministry of Education provide various educational services, including the development of reading curricula and teacher training for early primary education. In January 2017, the agency changed the name to Afghan Children Read. The task order included a period of performance from April 6, 2016, through April 5, 2021. USAID modified the task order four times, but did not change the budget or period of performance. SIGARs financial audit, performed by Davis Farr LLP (Davis Farr), reviewed $13,048,489 in costs charged to the task order from October 1, 2017, through September 30, 2018. The objectives were to (1) identify and report on material weaknesses or significant deficiencies in CAIs internal controls related to the contracts; (2) identify and report on instances of material noncompliance with the terms of the contracts, and applicable laws and regulations, including any potential fraud or abuse; (3) determine and report on whether CAI has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of CAIs 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 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
- Sep 01, 2020
- Accession Number
- AD1137560
Entities
People
- John Sopko
Organizations
- Special Inspector General for Afghanistan Reconstruction