The State Audit Office of Georgia has audited the Schedule of Expenditures of the USAID awards of LEPL National Food Agency for the period from April 1, 2022, to April 1, 2023. Preparation of the Schedule of Expenditures of USAID awards is the responsibility of The National Food Agency’s management. Our responsibility is to express an opinion on the Schedule of Expenditures of the USAID awards based on our audit.
We conducted our audit of the Schedule of Expenditures of USAID awards in accordance with The International Standards of Supreme Audit Institutions (ISSAIs) developed by the International Organization of Supreme Audit Institutions (INTOSAI) in conjunction with US Internationally Recognized Public Auditing Standards (GAGAS). The responsibilities that these standards impose on us are described in detail in the section of our report titled – “Management’s and Auditor’s Responsibility”.
We are independent of the auditee in accordance with the requirements of the INTOSAIs' and have fulfilled other ethical obligations imposed by INTOSAI. We believe the audit evidence we have obtained is sufficient and appropriate to provide a basis for our unmodified opinion.
In our opinion, the Schedule of Expenditures of the USAID awards referred to above presents fairly, in all material respects, in accordance with the terms of the agreement, program revenues, costs incurred and reimbursed, acquisitions, and technical assistance.
We also evaluated the internal control system of the Agency related to the Activity and the compliance of the activities carried out with the terms of the agreement and applicable laws and regulations related to the Activity. The results are presented in the form of separate subsections and are an integral part of this report.
