USAID's Power Transmission Expansion and Connectivity Project: Audit of Costs Incurred by Da Afghanistan Breshna Sherkat Results in Approximately $16 Million in Questioned Costs
Abstract
On December 5, 2012, the U.S. Agency for International Development awarded $698.9 million through an implementation letter to Da Afghanistan Breshna Sherkat (DABS) to support the Power Transmission Expansion and Connectivity project. The purpose of the project was to support the Afghan government in providing affordable, reliable, accessible, and sustainable power, and promote political, economic, and social development. The project was implemented through a partnership between USAID, DABS, and the Afghan Ministry of Finance, and Ministry of Energy, and Water. After three modifications to the letter, the total funding increased to $830 million, and the period of performance was extended from December 31, 2016, to December 31, 2018. SIGAR's financial audit, performed by Crowe LLP (Crowe), reviewed $186,707,186 in total costs incurred by DABS for funds received under the implementation letter from January 1, 2013, through December 31, 2018. The objectives of the audit were to (1) identify and report on material weaknesses or significant deficiencies in DABS's internal controls related to the implementation letter; (2) identify and report on instances of material noncompliance with the terms of the implementation letter and applicable laws and regulations, including any 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 Crowe's report for the precise audit objectives. In contracting with an independent audit firm and drawing from the results of the audit, auditing standards require SIGAR to review the work performed. Accordingly, SIGAR oversaw the audit and reviewed its results. Our review disclosed no instances wherein Crowe did not comply, in all material respects, with U.S. generally accepted government auditing standards.
Document Details
- Document Type
- Technical Report
- Publication Date
- Dec 01, 2020
- Accession Number
- AD1149075
Entities
People
- John Sopko
Organizations
- Special Inspector General for Afghanistan Reconstruction