USAID's Assessment of Learning Outcomes and Social Effects of Community-Based Education Program in Afghanistan: Audit of Costs Incurred by New York University
Abstract
On November 10, 2013, the U.S. Agency for International Development (USAID) awarded New York University (NYU) a 4-year grant worth $2,799,228 to fund the Assessment of Learning Outcomes and Social Effects (ALSE) of community-based education program in Afghanistan. The assessment examined how well community-based schools helped children in Afghanistan learn core subjects such as literacy and math. The initial period of performance began on January 1, 2014, and ran through December 31, 2017. USAID modified the award eight times, increasing the total amount of the grant to $6,288,391 and extending the period of performance through December 31, 2018. SIGARs financial audit, performed by Crowe LLP (Crowe), reviewed $1,361,403 in costs incurred from September 1, 2017, through December 31, 2018. The objectives of the audit were to (1) identify and report on significant deficiencies or material weaknesses in NYUs 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 NYU has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of NYUs 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 audit work performed. Accordingly, SIGA Rover saw the audit and reviewed its results. Our review disclosed no instances where Crowe did not comply, in all material respects, with U.S. generally accepted government auditing standards.
Document Details
- Document Type
- Technical Report
- Publication Date
- Mar 01, 2020
- Accession Number
- AD1137574
Entities
People
- John Sopko
Organizations
- Special Inspector General for Afghanistan Reconstruction