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Nyumanzi Primary School, Uganda
refugee children supported by ADC
Monitoring & Evaluation Officer, Food Security, Liberia
Maryland Country, Liberia
Early Childhood Development Center
January 6 2016
To the Board of Directors
Africa Development Corps
Washington DC, USA
Independent Auditor’s Report
We have audited the accompanying statements of financial position of Africa Development Corps (formerly known as Visions in Action) as of December 31, 2014, and the related statement of activities and cash flows for the year then ended. These financial statements are the responsibility of Africa Development Corps' management. Our responsibility is to express an opinion on the financial statements based on our audit.
We conducted out audit in accordance with Generally Accepted Accounting Principles (GAAP) audit standards accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.
In our opinion, the financial statements referred to above represent fairly, in all material respects, the financial position of Africa Development Corps as of December 31, 2014 and the results of its operations and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America.
Roseline Jelimo, CPA
Certified Public Accountants