Department of State's Support of the Afghanistan Legal Education Project: Audit of Costs Incurred by the Board of Trustees of the Leland Stanford Junior University
Abstract
On January 12, 2010, the Department of State, Bureau of International Narcotics and Law Enforcement Affairs (State) awarded a 2-year grant to the Board of Trustees of the Leland Stanford Junior University (Stanford) totaling $1,269,575 in support of the Afghanistan Legal Education Project (ALEP). The grants objective was to develop and expand legal education programs in Afghanistan. State issued a second grant on September 11, 2012, awarding Stanford an additional $9,016,701 to extend its work on ALEP over a 5-year period. Together these two grants totaled almost $10.3 million, and covered more than a 7-year period. State amended these two grants nine times, which reduced total funding from about $10.3 million to about $9.2 million, and extended the period of performance to December 31, 2017. SIGARs financial audit, performed by Conrad LLP (Conrad), reviewed $7,325,489 charged to the two grants from January 15, 2010, through December 31, 2017. The objectives of the audit were to (1) identify and report on significant deficiencies or material weaknesses in Stanfords internal controls related to the grants; (2) identify and report on instances of material noncompliance with the terms of the grants and applicable laws and regulations,including any potential fraud or abuse; (3) determine and report on whether Stanford took corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of Stanfords Special Purpose Financial Statement (SPFS). See Conrads 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 Conrad did not comply, in all material respects, with U.S. generally accepted government auditing standards.
Document Details
- Document Type
- Technical Report
- Publication Date
- Aug 01, 2019
- Accession Number
- AD1137668
Entities
People
- John Sopko
Organizations
- Special Inspector General for Afghanistan Reconstruction