Department of State's Introducing New Vocational Education and Skills Training in Kandahar Program: Audit of Costs Incurred by Mercy Corps
Abstract
On September 1, 2014, the Department of States Bureau of Population, Refugees, and Migration (State) commenced the first of four consecutive cooperative agreements to Mercy Corps totaling $5,616,210 in support of the Introducing New Vocational Education and SkillsTraining in Kandahar program. The objectives of the program were to reintegrate internally displaced people into their communities and expand economic opportunities. State modified the agreements six times, which decreased the total funding to $5,437,739 but did not changethe end date of June 30, 2018. SIGARs financial audit, performed by Williams, Adley and Company-DC LLP (Williams Adley), reviewed $5,412,478 in costs charged to the agreements from September 1, 2014, through June 30, 2018. The objectives of the audit were to (1) identify and report on material weaknesses or significant deficiencies in Mercy Corps internal controls related to the agreements; (2) identify and report on instances of material noncompliance with the terms of the agreements and applicable laws and regulations, including any potential fraud or abuse; (3) determine and report on whether Mercy Corps has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of Mercy Corps 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
- AD1137567
Entities
People
- John Sopko
Organizations
- Special Inspector General for Afghanistan Reconstruction