Financial Audit of USAID/Afghanistan Contracts and Grants including a review of compliance with vetting procedures.   5

Background
The U.S. Agency for International Development (USAID) Mission in Afghanistan, through its Office of Financial Management (OFM), requires financial audit and closeout audit services of costs incurred under multiple USAID/Afghanistan contracts and grants, including a review of compliance with vetting procedures.
This Task Order under the GSA Professional Services Schedule is intended to ensure that USAID funds are properly accounted for, used for their intended purposes, and in compliance with applicable regulations, policies, and procedures.

Work Details
Conduct financial or closeout audits of USAID-funded programs and awards in Afghanistan, including:
Pre-audit document review of agreements, sub-agreements, budgets, accounting systems and prior audits.
Examination and reconciliation of fund accountability statements covering revenues received, costs incurred, and commodities and technical assistance directly procured.
Tests of internal controls and assessment of control risk to identify reportable conditions and material weaknesses.
Compliance testing of agreement terms, applicable laws and regulations, and cost-sharing contributions.
Determination and classification of questioned, ineligible, and unsupported costs.
Audit of provisional indirect cost rates and preparation of indirect cost rate computation schedules.
Audit of general purpose financial statements of non-U.S. organizations under GAGAS and other applicable standards.
Review of compliance with National Technical Assistance salary scales and implementation guidelines.
Detailed review of compliance with vetting requirements for the prime and sub-awardees in accordance with USAID Mission Orders and Anti-Terrorism Certification provisions.
End-use verification of directly procured commodities.
Conduct entrance and exit conferences.
Deliver audit work plan and milestone schedule.
Submit draft audit reports and final audit reports including findings on fund accountability, internal control deficiencies, compliance, cost-sharing schedules, indirect cost rates, management comments, and follow-up on prior audit recommendations.

Period of Performance
A twelve (12) month base period from the date of award, with key deliverables due within 20 days (audit work plan and milestone schedule), 110 days (draft audit reports), and 160 days (final audit reports) post-award.

Place of Performance
Afghanistan, primarily at USAID/Afghanistan Mission offices in Kabul and at implementing partner sites throughout Afghanistan.

Bidder Requirements
Offerors must hold a current GSA Professional Services Schedule Multiple Award Schedule contract under Financial and Business Solutions Special Item Number 520-7 (Financial & Performance Audits).
Offerors must be a certified public accounting firm with experience conducting financial and closeout audits under U.S. Generally Accepted Government Auditing Standards (GAGAS), the USAID Financial Audit Guide, International Standards on Auditing, and ISSAIs.
Offerors must be capable of performing firm fixed-price audits with reimbursable travel and per diem.
Offerors must demonstrate capacity to perform on-site work in Afghanistan and comply with USAID vetting and security requirements.