USAIDs Commercial Horticulture and Agricultural Marketing Program in Afghanistan: Audit of Costs Incurred by Roots of Peace
Abstract
WHAT THE AUDIT REVIEWED. On February 1, 2010, the U.S. Agency for International Development (USAID) awarded Roots of Peace (RoP) a $30,420,241 cooperative agreement to support the Commercial Horticulture and Agricultural Marketing program(CHAMP), which was designed to increase Afghan farmers productivity by creating jobs, opening new markets, and mainstreaming new agricultural practices. The cooperative agreement required RoP to share or match $4,491,941 of the program costs, and its initial period of performance was from February 1, 2010, through January 31, 2014. After 28 modifications, the end date changed to January 31, 2020, funding increased to $71,292,850, and RoPs cost share requirement increased to $12,259,953.SIGARs financial audit, performed by Davis Farr LLP (Davis Farr), reviewed $11,269,988 of total costs incurred and $3,402,183 in incurred cost share expenses from January 1, 2019, through January 31, 2020. The objectives of the audit were to (1) identify and report on material weaknesses or significant deficiencies in RoPs internal controls related to the cooperative agreement; (2) identify and report on instances of material noncompliance with the terms of the cooperative agreement and applicable laws and regulations, including any potential fraud or abuse; (3) determine and report on whether RoP has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of RoPs Special Purpose Financial Statement (SPFS). See Davis Farrs report for the precise audit objectives.
Document Details
- Document Type
- Technical Report
- Publication Date
- Mar 01, 2021
- Accession Number
- AD1149078
Entities
Organizations
- Special Inspector General for Afghanistan Reconstruction