USAID's Strong Hubs for Afghan Hope and Resilience: Audit of Costs Incurred by DAI Global LLC
Abstract
On November 30, 2014, the U.S. Agency for International Development (USAID) awarded DAI Washington a 3-year, $73.5 million cost-plus-fixed-fee contract to implement the Strong Hubs for Afghan Hope and Resilience Program in Afghanistan. The programs objective is to create well-governed and fiscally sustainable Afghan municipalities that are capable of meeting the needs of Afghanistans growing urban population. USAID modified the contract seven times, extending the period of performance by 2 years to November 29, 2019, and decreasing the total funding to $62 million. On April 21, 2016, DAI Washington changed its name to DAI Global LLC (DAI). SIGARs financial audit, performed by Crowe LLP (Crowe), reviewed $29,510,225 charged to the contract from January 1, 2016, through November 30, 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 noncompliance 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
- Jul 01, 2019
- Accession Number
- AD1137658
Entities
Organizations
- Special Inspector General for Afghanistan Reconstruction