USAID's Support of the Building a Culture of Resilience and Saving Lives through Integrated Emergency Response to Disaster and Conflict Affected Populations in Afghanistan Program: Audit of Costs Incurred by Save the Children Federation Inc.
Abstract
WHAT THE AUDIT REVIEWED. On September 24, 2018, the U.S. Agency for International Developments Office of U.S. Foreign Disaster Assistance (USAID/OFDA) awarded Save the Children Federation Inc. (Save the Children) a one-year $5 million grant for the Building a Culture of Resilience and Saving Lives through Integrated Emergency Response to Disaster and Conflict Affected Populations in Afghanistan program. The programs objectives included reducing and mitigating disaster risks, and supporting returnees, internally displaced peoples, and vulnerable households through improved health care, hygiene, and other interventions. There were two no-cost modifications to the grant, which extended the period of performance through December 31, 2019. SIGARs financial audit, performed by Crowe LLP(Crowe), reviewed $4,977,087 in costs charged to the grant from September 24, 2018, through December 31, 2019. The objectives of the audit were to (1) identify and report on material weaknesses or significant deficiencies in Save the Childrens 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 Save the Children has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of Save the Childrens Special Purpose Financial Statement (SPFS). See Crowes report for the precise audit objectives.
Document Details
- Document Type
- Technical Report
- Publication Date
- Mar 01, 2021
- Accession Number
- AD1149069
Entities
People
- John Sopko
Organizations
- Special Inspector General for Afghanistan Reconstruction