USAID's Women's Leadership Development Project in Afghanistan: Audit of Costs Incurred by ARD Inc
Abstract
On September 23, 2014, the U.S. Agency for International Development (USAID) awarded a $41,959,377 cost-plus-fixed-fee task order to ARD Inc. (ARD) to implement the Womens Leadership Development (WLD) project under the Promoting Gender Equity in National Priority Programs (Promote). The intent of WLD is to enable Afghan women to apply advanced management and leadership skills in Afghanistans public, private, and civil society sectors. The period of performance is from September 23, 2014, through September 22,2019. USAID modified the task order eight times, but did not change its amount or period of performance. SIGARs financial audit, performed by Crowe LLP(Crowe), reviewed $19,368,120 in expenditures and fixed fees charged to the task order from October 1, 2015, through September 30, 2017.The objectives of the audit were to (1) identify and report on material weaknesses or significant deficiencies in ARDs internal controls related to the task order; (2) identify and report on instances of material noncompliance with the terms of the task order and applicable laws and regulations, including any potential fraud or abuse; (3) determine and report on whether ARD has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of ARDs 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
- Mar 01, 2019
- Accession Number
- AD1137751
Entities
People
- John Sopko
Organizations
- Special Inspector General for Afghanistan Reconstruction