USAID's Strengthening Watershed and Irrigation Management Program: Audit of Costs Incurred by AECOM International Development Inc.
Abstract
On December 7, 2016, the U.S. Agency for International Development (USAID) awarded AECOM International Development Inc. (AECOM) a 5-year, cost-plus-fixed-fee contract for $87,905,437 to support the Strengthening Watershed and Irrigation Management program. The contracts objective was to support sustainable economic growth in agriculture by working with farmers, the Afghan government, and USAIDs Regional Agriculture Development programs to strengthen their management of Afghanistans water resources. USAID modified the contract three times through August 14, 2018, for administrative reasons, but the modifications did not affect the contracts value or its period of performance end date of December 6, 2021. SIGARs financial audit, performed by Conrad LLP (Conrad), reviewed $10,467,195 in costs charged to the contract between December 7, 2016, and September 30, 2018. The objectives of the audit were to (1) identify and report on significant deficiencies or material weaknesses in AECOMs 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 AECOM has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of AECOMs 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, SIGAR 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
- Jul 01, 2019
- Accession Number
- AD1137678
Entities
People
- John Sopko
Organizations
- Special Inspector General for Afghanistan Reconstruction