Internal Controls Related to the Cooperative Agreement We obtained an understanding of WAW’s system of internal control related to the cooperative agreement to understand the entity and its environment, identify and assess the risks of material misstatement of the SPFS, and assist in designing the nature, timing, and extent of further audit procedures. [...] The Statement is prepared by WAW on the basis of the terms of the cooperative agreement referred to above, which is a basis of accounting other than accounting principles generally accepted in the United States of America, to comply with the relevant provisions of the cooperative agreement referred to above. [...] Responsibilities of Management for the Special Purpose Financial Statement Management is responsible for the preparation and fair presentation of the Statement in accordance with the provisions of the cooperative agreement and requirements provided by SIGAR. [...] (2) Summary of Significant Accounting Policies (a) Basis of Accounting The Special Purpose Financial Statement (Statement) has been prepared to recognize revenues earned and costs incurred in accordance with the cost principles of Title 2, Part 200 and 600 of the Code of Federal Regulations on the basis of the terms of the cooperative agreement wherein certain types of expenses are not allowable a. [...] Purpose of This Report The purpose of this report is solely to describe the scope of our testing of internal control and the results of that testing, and not to provide an opinion on the effectiveness of WAW’s internal control.
- Pages
- 28
- Published in
- United States of America
Table of Contents
- Q9g1 - F273 WAW Final Audit Report.pdf -1
- WOMEN FOR AFGHAN WOMEN, INC. (WAW) 5
- Transmittal Letter 6
- WOMEN FOR AFGHAN WOMEN, INC. 7
- Background 7
- Summary of Award 7
- Work Performed 7
- Objectives, Scope, and Methodology 7
- Audit Objectives Defined by SIGAR 7
- WOMEN FOR AFGHAN WOMEN, INC. 8
- Scope 8
- Methodology 8
- WOMEN FOR AFGHAN WOMEN, INC. 9
- WOMEN FOR AFGHAN WOMEN, INC. 10
- Summary of Results 10
- WOMEN FOR AFGHAN WOMEN, INC. 11
- Independent Auditors’ Report 12
- Report on the Audit of the Special Purpose Financial Statement 12
- Other Reporting Required by Government Auditing Standards 13
- WOMEN FOR AFGHAN WOMEN, INC. 14
- Special Purpose Financial Statement1 14
- WOMEN FOR AFGHAN WOMEN, INC. 15
- Notes to Special Purpose Financial Statement2 15
- (2) Summary of Significant Accounting Policies 15
- (a) Basis of Accounting 15
- (b) Basis of Presentation 15
- (c) Foreign Currency Conversion Method 15
- WOMEN FOR AFGHAN WOMEN, INC. 16
- Notes to Special Purpose Financial Statement 16
- (4) Major Cost Categories 16
- (a) Personnel 16
- (b) Fringe Benefits 16
- (c) Travel and Transportation 16
- (d) Equipment and Supplies 16
- (e) Other Direct Costs 16
- WOMEN FOR AFGHAN WOMEN, INC. 17
- Notes to Questioned Costs Presented on the Consolidated Special Purpose Financial Statement3 17
- (B) Personnel Costs 17
- Independent Auditors’ Report on Internal Control Over Financial Reporting Based on an Audit of a Special Purpose Financial Statement Performed in Accordance With Government Auditing Standards 18
- Report on Internal Control over Financial Reporting 18
- Purpose of This Report 19
- Independent Auditors’ Report on Compliance and Other Matters Based on an Audit of a Special Purpose Financial Statement Performed in Accordance With Government Auditing Standards 20
- Report on Compliance and Other Matters 20
- Purpose of This Report 20
- WOMEN FOR AFGHAN WOMEN, INC. 21
- Schedule of Findings, Observations, and Questioned Costs, Management Responses, and Auditor’s Rebuttals 21
- Condition: 21
- Criteria: 21
- WOMEN FOR AFGHAN WOMEN, INC. 22
- Schedule of Findings, Observations, and Questioned Costs, Management Responses, and Auditor’s Rebuttals 22
- Recommendation: 22
- Observation 2023-02: Inability to Provide Certain Payroll Supporting Documentation Nature of Finding: Other Observation 22
- Criteria: 22
- WOMEN FOR AFGHAN WOMEN, INC. 23
- Schedule of Findings, Observations, and Questioned Costs, Management Responses, and Auditor’s Rebuttals 23
- WOMEN FOR AFGHAN WOMEN, INC. 24
- Status of Prior Audit Findings 24
- Audit Report: SIGAR 16-4 Financial Audit, "Department of State’s Promotion and Protection of Afghan Women’s Rights in Afghanistan Program: Audit of Costs Incurred by Women for Afghan Women for the Period of March 5, 2011 – June 3, 2014, which was cond... 24
- Status 24
- Finding No. WAW 2: New York Office Costs Charged Without Supporting Documentation 24
- Status 24
- WOMEN FOR AFGHAN WOMEN, INC. 25
- Status of Prior Audit Findings 25
- Status 25
- Status 25
- Status 25
- APPENDIX A: WAW’S RESPONSES TO AUDIT FINDINGS 26
- Finding 2023-01: Ineffective Controls Over Conversion Rates 26
- APPENDIX B: AUDITOR’S REBUTTAL TO WAW’S RESPONSES TO AUDIT FINDINGS 27
