Department of Defense's Efforts to Maintain, Operate, and Sustain the Afghan Automated Biometrics Identification System: Audit of Costs Incurred by Ideal Innovations Inc
Abstract
Between 2015 and 2017, the Department of Defense, through the United States Navy's Space and Naval Warfare Systems Command (renamed the Naval Information Warfare Systems Command in 2019), awarded two cost-plus-fixed-fee contracts for a total estimated cost of $9,845,917 to Ideal Innovations Inc. (13). The contracts Objectives were to maintain, operate, and sustain the Afghan Automated Biometrics Identification System. The first contract totaled $5,952,023, and had a period of performance from July 16, 2015, to September 30, 2016. The second totaled $3,893.894 and had a period of performance from November 15, 2017, to September 30, 2018. The department modified the first contract seven times, which extended the first contract's period of performance to November 21, 2017, and increased funding by $4,941,871. The department modified the second contract twice; however neither of the modifications affected the period of performance or contract cost. SIGAR's financial audit, performed by CohnReznick LLP (CohnReznick). reviewed $14,423,703 in costs charged to the two contracts from July 16, 2015, through September 30, 2018. The objectives of the audit were to (1) identify and report on material weaknesses or significant deficiencies in 13's internal controls related to the contracts; (2) identify and report on instances of material noncompliance with the terms of the contracts, and applicable laws and regulations. including any potential fraud or abuse; (3) determine and report on whether 13 has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of l3's Special Purpose Financial Statement (SPFS). See Cohn Reznick'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 work performed. Accordingly, SIGAR oversaw the audit and reviewed its results.
Document Details
- Document Type
- Technical Report
- Publication Date
- Apr 01, 2020
- Accession Number
- AD1126442
Entities
People
- John Sopko
Organizations
- Special Inspector General for Afghanistan Reconstruction