USAID's Installation of Turbine Generator Unit 2 at Kajaki Dam Hydropower Plant: Audit of Costs Incurred by Da Afghanistan Breshna Sherkat (REV)
Abstract
On April 22, 2013, the U.S. Agency for International Development (USAID) signed a $75 million implementation letter (IL) for Da Afghanistan Breshna Sherkat (DABS) to install turbine generator unit 2 at the Kajaki Dam hydropower plant, located in Helmand province. The ILs purpose was to support the Kajaki Unit 2 Project in expanding and improving Afghanistan's electricity generation capacity to provide affordable, reliable, and sustainable power to Afghans. In early 2013, at the Afghan governments request, USAID removed the installation of unit 2 from its Kandahar Helmand Power Project and transferred that responsibility to the Afghan government. USAID amended the IL to extend the period of performance from December 1, 2014, to February 29, 2016. SIGARs financial audit, performed by Mayer Hoffman McCann (MHM), reviewed $26,323,329 in expenditures that DABS charged to the IL for the period from January 1, 2015, through December 31, 2015. The objectives of the audit were to (1) identify and report on material weaknesses or significant deficiencies in DABSs internal controls related to the IL; (2) identify and report on instances of material noncompliance with the terms of the IL and applicable laws and regulations, including any on potential fraud or abuse; (3) determine and report on whether DABS has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of DABSs Special Purpose Financial Statement (SPFS). See MHMs 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 MHM did not comply, in all material respects, with U.S. generally accepted government auditing standards.
Document Details
- Document Type
- Technical Report
- Publication Date
- Aug 14, 2018
- Accession Number
- AD1139377
Entities
People
- John Sopko
Organizations
- Special Inspector General for Afghanistan Reconstruction