Department of Defense Task Force for Business and Stability Operations' Support for the Kabul Business Incubator: Audit of Costs Incurred by the Friends of the American University of Afghanistan
Abstract
On July 8, 2013, the Department of Defenses Washington Headquarters Services, on behalf of the Task Force for Business Stability Operations (TFBSO), awarded a 6-month, $1,348,255 grant to the Friends of the American University of Afghanistan (FAUAF). The grant was intended to fund a pilot program to assess the viability of a sustainable business incubator in Kabul, Afghanistan. After four modifications, the period of performance was extended through June 30, 2014. The grants ceiling did not change. SIGARs financial audit, performed by Williams Adley and Company-DC LLP (Williams Adley), reviewed $1,041,953 in expenditures charged to the grant from July 8, 2013, to January 7, 2014. Theobjectives of the audit were to (1) identify and report on significant deficiencies or material weaknesses in FAUAFs internal controls related to the grant; (2) identify and report on instances of material noncompliance with the terms of the grant and applicable laws and regulations,including any potential fraud or abuse; (3) determine and report on whether FAUAF has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of FAUAFs Special Purpose Financial Statement (SPFS). See Williams Adleys 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 Williams Adley did not comply, in all material respects, with U.S. generally accepted government auditing standards.
Document Details
- Document Type
- Technical Report
- Publication Date
- Apr 01, 2018
- Accession Number
- AD1139420
Entities
People
- John Sopko
Organizations
- Special Inspector General for Afghanistan Reconstruction