USAID's Early Grade Reading Survey: Audit of Costs Incurred by Chemonics International Inc.
Abstract
On July 27, 2015, the U.S. Agency for International Development (USAID) awarded a $12,487,469 task order to Chemonics International Inc. (Chemonics) to implement the Early Grade Reading Survey project. The project's goal was to gather data on student literacy in primary and community-based schools in Afghanistan. The task order required Chemonics to (1) establish an inventory of early grade reading materials; (2) assess second- and fourth-grade students' reading skills; (3) conduct a study of school management and safety; (4) hold workshops to discuss the results of the assessment and study; (5) assess the Afghan government's ability to implement reading reforms; and (6) assess the potential of establishing public-private partnerships. USAID modified the task order four times, which extended the period of performance from March 26, 2017, to May 15, 2017. SIGAR's financial audit, performed by Castro and Company LLC (Castro), reviewed $11,380,760 in expenditures that Chemonics charged to the task order from July 27, 2015, through May 15, 2017. The objectives of the audit were to (1) identify and report on material weaknesses or significant deficiencies in Chemonics' 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 Chemonics has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of Chemonics' Special Purpose Financial Statement. See Castro's 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.
Document Details
- Document Type
- Technical Report
- Publication Date
- May 01, 2018
- Accession Number
- AD1139425
Entities
People
- John Sopko
Organizations
- Special Inspector General for Afghanistan Reconstruction