SIGAR 23-08-FA USAID’s Emergency Lifesaving, Protection, and Early Recovery Assistance for Shock-Affected Populations Program in Afghanistan

(4) Finding 2022-04: partially agreed with the portion of this finding related to the costs of the employees’ R&R trips being allocated 100% to the Program without employees working 100% on the Program, and the costs of the employees’ R&R trips being allocated 50% to the Program without evidence to justify the allocation percentage. [...] In our opinion, 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 April 14, 2020 through December 31, 2021 , in accordance with the terms of the agreement and requirements provided by the Office of Special Inspector General of Afghanistan Reconstruction. [...] We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions 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 Genera. [...] 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 internal control. [...] Purpose of this Report The purpose of this report is solely to describe the scope of our testing of compliance, and the results of that testing, and not to provide an opinion on compliance.