USAID's Strengthening Education in Afghanistan II Project: Audit of Costs Incurred by the Asia Foundation
Abstract
On May 19, 2014, the U.S. Agency for International Development (USAID) awarded a $29,835,920 cooperative agreement to The Asia Foundation (TAF) to support the Strengthening Education in Afghanistan II (SEA II) project. The project's objective is to improve institutional capacity, operations. management. and programming of educational institutions and civil society organizations in Afghanistan. The agreement's initial period of performance was from May 19, 2014, through May 18, 2019. However, USAID modified the agreement 11 times.extending the period of performance to September 30, 2020, and increasing the agreement's total estimated cost to $44,835,920. SIGAR's financial audit, performed by Crowe LLP (Crowe). reviewed $14,874,126 in costs charged to the agreement from October 1, 2015, throughSeptember 30, 2017. The objectives of the audit were to (1) identify and report on material weaknesses or significant deficiencies in TAF's internal controls related to the agreement (2) identify and report on instances of material noncompliance with the terms of the agreement and applicable laws and regulations. including any potential fraud or abuse; (3) determine and report on whether TAF has taken corrective action on prior findings and recommendations: and (4) express an opinion on the fair presentation of TAF's Special Purpose Financial Statement (SPFS). See Crowe's report for the precise audit objectives. In contracting with an independent audit firm and in 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
- May 01, 2019
- Accession Number
- AD1137680
Entities
People
- John Sopko
Organizations
- Special Inspector General for Afghanistan Reconstruction