USAID's Support of the Grain Research and Innovation Project in Afghanistan: Audit of Costs Incurred by Michigan State University
Abstract
On March 11, 2013, the U.S. Agency for International Development (USAID) awarded Michigan State University (MSU) a 5--year, $24.9 million cooperative agreement in support of MSUs Global Center for Food System Innovation (GCFSI). USAID modified the cooperative agreement nine times, increasing the total funding to $34.5 million, and extending the period of performance to September 30, 2022. The focus of this audit is the ninth modification that set aside $19.5 million for the Grain Research and Innovation (GRAIN) project. GRAINs objective is to helpbuild Afghan researchers abilities to conduct and manage research on wheat and cereals. SIGARs financial audit, performed by ConradLLP (Conrad), reviewed $1,370,438 charged to the cooperative agreement for the GRAIN project, from March 13, 2017, through March 12, 2018. The objectives of the audit were to (1) identify and report on significant deficiencies or material weaknesses in MSUs internal controls related to the cooperative agreement; (2) identify and report on instances of material noncompliance with the terms of the cooperative agreement and applicable laws and regulations, including any potential fraud or abuse; (3) determine and report on whether MSU has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of MSUs 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 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 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
- AD1137686
Entities
People
- John Sopko
Organizations
- Special Inspector General for Afghanistan Reconstruction