A government watchdog is questioning nearly a quarter of the money spent by the Wildlife Conservation Society in a government-funded project in Afghanistan.
The Special Inspector General for Afghanistan Reconstruction commissioned a financial audit, done by Davis and Associates Certified Public Accountants, that looked at all expenses from the Wildlife Conservation Society between July 1, 2013, and Dec. 30, 2014, in the Improving Livelihoods and Governance through Natural Resource Management in Afghanistan project.
The audit found that $1.2 million of the $4.6 million spent during the 18-month period was unsupported and raised questions. According to the audit, $891,082 of that money went to consultants, $91,780 went to fringe benefits and $165,711 were indirect costs.
The money was “not supported with adequate documentation or did not have required prior approvals or authorizations,” the inspector general’s report said.
The Wildlife Conservation Society was working with the U.S. Agency for International Development, or USAID, as a part of a three-year, $14 million contract. The deal started in April 2010.
The project is meant to assist the development of Afghan communities by training local residents about sustainable natural resource management, according to the report.
None of the costs identified by the auditors turned up any expenses deemed ineligible.
However, the auditors were concerned about the lack of documentation for the hours worked by consultants hired by the Wildlife Conservation Society.
“In reviewing payments to consultants, the auditors found that the consultants were being paid without being required to submit documentation to support the services rendered,” the report stated. The Wildlife Conservation Society “does not require consultants to submit timesheets to keep track of their work on the project. We have questioned the full amount of consultant labor charged to the project for the period of performance under audit. These costs are not adequately documented with sufficient verification of hours worked or level of effort.”
The Wildlife Conservation Society responded that it approves payment requests from consultants as a part of their contracts.
According to the group, those requests “are an indication that the consultant has completed their work for the specific time period being reimbursed for and danger pay logs that document their time in Afghanistan. This material was deemed as sufficient evidence in the prior audits conducted on this project.”
The auditors recommended the Wildlife Conservation Society reimburse all questioned costs or provide documentation for them.
The inspector general also wants the group to change its practices for working with consultants and begin requiring them to submit timesheets for projects funded by USAID.