SIGAR 24-09-FA USAID’s Program: Audit of Costs Incurred

Special Purpose Financial Statement In reviewing the SPFS, we performed the following: • Reconciled the costs on the SPFS to the agreement, and the applicable general ledgers; • Documented procedures associated with controlling funds, including bank accounts and bank reconciliations; • Traced receipt of funds to the accounting records; • Sampled and tested the costs incurred to ensure the costs we. [...] Auditor's Opinion on the SPFS Conrad issued a modified opinion on the fairness of the presentation of the SPFS due to the aggregated questioned costs which are material to the SPFS. [...] (Agreement awarded b the United States A enc for International Develo ort the In our opinion, except for the possible effects of the matter described in the Basis for Qualified Opinion paragraph, the Special Purpose Financial Statement referred to above presents fairly, in all material respects, the respective revenue received, costs incurred, and balances for the indicated period of October 1, 20. [...] Responsibilities of Management for the Special Purpose Financial Statement Management is responsible for the preparation and fair presentation of the Special Purpose Financial Statement in accordance with the requirements provided by the Office of the Special Inspector General of Afghanistan Reconstruction. [...] Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control, and the result of that testing, and not to provide an opinion on the effectiveness of ’s internal control.