Special Inspector General for Afghanistan Reconstruction (SIGAR): Department of the Army's UH-60A Afghanistan Enhanced Phase Maintenance Inspection Program: Audit of Costs Incurred by Support Systems Associates Inc.
Abstract
On April 12. 2018. Army Contracting Command Redstone (ACC) awarded a cost-plus-fixed-fee delivery order to Support Systems Associates Inc. (SSAI) to recondition UH-60A helicopters for the Afghan National Air Force under the Afghanistan Enhanced Phase Maintenance Inspection program. SSArs period of performance for the delivery order extended through February 28, 2019. After eight contract modifications, the delivery order's funding decreased from $7,192,780 to $5,321,151. SIGAR's financial audit, performed by Crowe LLP(Crowe). reviewed .... in costs charged to the award from April 12, 2018 through February 28, 2019. The Objectives of the audit were to (1) identify and report on material weaknesses or significant deficiencies in SSAI's internal controls related to the delivery order; (2) identify and report on instances of material noncompliance with the terms of the delivery order and applicable laws and regulations. including any Potential fraud or abuse; (3) determine and report on whether SSAI has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of SSAl's Special Purpose Financial Statement (SPFS). See Crowe's report for the precise audit objectives. In contracting with an independent audit firm and drawing from the results of the audit, auditing standards require SIGAR to review the audit work performed. Accordingly, SIGAR oversaw the audit and reviewed its results. Our review disclosed no instances wherein Crowe did not comply, in all material respects. with U.S. generally accepted government auditing standards.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jul 01, 2020
- Accession Number
- AD1123731
Entities
People
- John Sopko
Organizations
- Special Inspector General for Afghanistan Reconstruction