USAID's Regional Agricultural Development Program in Northern Afghanistan: Audit of Costs Incurred by DAI Global LLC
Abstract
On May 21, 2014, the U.S. Agency for International Development (USAID) awarded Development Alternatives Inc. (DAI) a 5-year,$78.4 million contract to implement the Regional Agricultural Development Program in Northern Afghanistan. The programs objective is to promote investments leading to sustained, long-term increases in farmers incomes and private-sector growth. USAID modified the contract 10 times, but the period of performance and funding remained unchanged. On April 21, 2016, DAI changed its name to DAI Global LLC. SIGARs financial audit, performed by Crowe LLP (Crowe), reviewed $30,233,589 charged to the contract from January 1, 2016, through December 31, 2017. The objectives of the audit were to (1) identify and report on significant deficiencies or material weaknesses in DAIs internal controls related to the contract; (2) identify and report on instances of material non compliance with the terms of the contract 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 Crowes report for the precise audit objectives. In contracting with an independent audit firm and drawing from the results of the audit, SIGAR is required by auditing standards to review the audit work performed. Accordingly, SIGAR oversaw 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
- Jun 01, 2019
- Accession Number
- AD1137648
Entities
People
- John Sopko
Organizations
- Special Inspector General for Afghanistan Reconstruction