USAID's Afghan Women in the Economy Project: Audit of Costs Incurred by DAI Global LLC

Abstract

On July 1, 2015, the U.S. Agency for International Development (USAID) awarded a 5-year, cost plus-fixed-fee task order for $15,000,000 to Development Alternatives Inc. to support the Afghan Womens Leadership in the Economy project. The projects goals were to improve employment opportunities for educated Afghan women between ages of 18 and 30, and increase income and viability for women-owned businesses in Afghanistan. In 2016, the projects name changed to Afghan Women in the Economy. After five modifications, the task orders total funding increased to $44,598,984, and the period of performance changed from June 30, 2020, to June 30, 2019. In January 2016, Development Alternatives Inc. was renamed DAI Global LLC (DAI). SIGARs financial audit, performed by Williams Adley and Company-DC LLP (Williams Adley), reviewed $33,616,783 in costs charged to the task order from July 1, 2015, through June 30, 2018. The objectives of the audit were to (1) identify and report on material weaknesses or significant deficiencies in DAIs internal controls related to the task order; (2) identify and report on instances of material noncompliance with the terms of the task order and applicable laws and regulations, including any potential fraud or abuse; (3) determine and report on whether DAI has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of DAIs 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 where Williams Adley did not comply, in all material respects, with U.S. generally accepted government auditing standards.

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Document Details

Document Type
Technical Report
Publication Date
Jan 01, 2020
Accession Number
AD1137579

Entities

People

  • John Sopko

Organizations

  • Special Inspector General for Afghanistan Reconstruction

Tags

Communities of Interest

  • Engineered Resilient Systems

DTIC Thesaurus Topics

  • Accounting
  • Auditing
  • Business Administration
  • Commerce
  • Contractors
  • Contracts
  • Employment
  • Governments
  • Indirect Costs
  • Inventory
  • Law
  • Management Personnel
  • Money
  • Payment
  • Procurement
  • United States
  • Urban Areas

Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.