USAID's Helping Mothers and Children Thrive Program: Audit of Costs Incurred by Jhpiego Corporation

Abstract

On January 7, 2015, the U.S. Agency for International Development (USAID) awarded Jhpiego Corporation (Jhpiego) a $60 million cooperative agreement to support the Family Planning, Maternal, Newborn, and Child Health program. The agreements objective was to increase the use of high quality maternal and child health services by strengthening existing primary care services provided through the private sector and the Afghan Ministry of Public Health. The agreements initial period of performance is scheduled to end on January 6,2020. As of December 2017, USAID had modified the agreement nine times, with no change in the total funding or period of performance. On July 16, 2015, the programs name was changed to Helping Mothers and Children Thrive. SIGARs financial audit, performed by Crowe LLP(Crowe), reviewed $28,437,143 in costs charged to the cooperative agreement from July1, 2015, through June 30, 2017. The objectives of the audit were to (1) identify and report on significant deficiencies or material weaknesses in Jhpiegos 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 Jhpiego has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of Jhpiegos 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.

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Document Details

Document Type
Technical Report
Publication Date
Mar 01, 2019
Accession Number
AD1137758

Entities

People

  • John Sopko

Organizations

  • Special Inspector General for Afghanistan Reconstruction

Tags

DTIC Thesaurus Topics

  • Accounting
  • Afghanistan
  • Auditing
  • Benefits
  • Contracts
  • Corporations
  • Disbursements
  • Governments
  • Health
  • Health Services
  • Indirect Costs
  • Law
  • Money
  • Procurement
  • Public Health
  • United States
  • Websites

Fields of Study

  • Business

Readers

  • Gender and Food Studies
  • Government Contracting/Procurement.
  • Naval Engineering and Maritime Security