USAID's Support to the Sheberghan Gas Generation Activity: Audit of Costs Incurred by Advanced Engineering Associates International Inc.
Abstract
On December 21, 2011, the U.S. Agency for International Development (USAID) awarded a $31,780,600 cost-plus-fixed-fee task order to Advanced Engineering Associates International Inc. (AEAI). AEAI was to provide training and technical assistance, and increase employeesability to manage activities for the Afghan Ministry of Mines (MOM) in support of the Sheberghan Gas Generation Activity. The period of performance was from December 21, 2011, to June 20, 2013. USAID modified the task order six times, extending the date of completion to July 31, 2016, and reducing the cost to $30,440,956. SIGARs financial audit, performed by Crowe LLP (Crowe), reviewed $4,571,929 in costs and fixed fees charged to the task order from January 1, 2016, through July 31, 2016. The objectives of the audit were to (1) identify and report onmaterial weaknesses or significant deficiencies in AEAIs 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 AEAI has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of AEAIs 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
- Jan 01, 2019
- Accession Number
- AD1137762
Entities
People
- John Sopko
Organizations
- Special Inspector General for Afghanistan Reconstruction