USAID's Afghanistan Capacity Building and Change Management Program II: Audit of Costs Incurred by the Volunteers for Economic Growth Alliance
Abstract
On July 10, 2014, the U.S. Agency for International Development (USAID) awarded a $19.99 million fixed-fee cooperative agreement to the Volunteers for Economic Growth Alliance (VEGA) to fund the Capacity Building and Change Management Program-II. The programs purpose was to strengthen the Afghan governments human and institutional capacity to effectively deliver agricultural public services to farmers and herders. The agreements period of performance was from July 10, 2014, through July 9, 2017. USAID modified the agreement seven times, increasing the agreements obligation amount to $20.87 million. The performance period did not change. SIGARs financial audit, performed by Crowe LLP (Crowe), reviewed $11.9 million in revenues and expenses charged to the agreement from January 1, 2016, through July 9, 2017. The objectives of the audit were to (1) identify and report on material weaknesses or significant deficiencies in VEGAs internal controls relatedto the agreement; (2) identify and report on instances of material noncompliance with the terms of the task order and applicable laws andregulations, including any potential fraud or abuse; (3) determine and report on whether VEGA has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of VEGAs 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
- AD1137687
Entities
People
- John Sopko
Organizations
- Special Inspector General for Afghanistan Reconstruction