Department of the Army's Military Helicopter Storage, Maintenance, and Pilot Training Programs in Afghanistan: Audit of Costs Incurred by Science and Engineering Services LLC
Abstract
The Army Contracting CommandRedstone awarded Science and Engineering Services LLC (SES) two cost plus-fixed-fee delivery orders to provide various support services for the UH-60 helicopter platform in Afghanistan. The first order, initially valued at$4,521,155, required SES to store and provide security for UH-60 helicopters for the U.S. Armys Black Hawk Exchange and Sales Transaction Program. The first orders period of performance was from November 4, 2014, through November 6, 2018. After 34 modifications, the end date changed to August 15, 2019, and funding increased to $22,587,341. The second order, initially valued at $13,369,114, required SES to maintain UH-60A military helicopters and train Afghan pilots; the period of performance for that order was June 30, 2017, through May 31, 2019. After seven modifications, funding for the second order increased to $46,301,575, while the period of performance remained the same. SIGARs financial audit, performed by Crowe LLP (Crowe), reviewed $45,477,884 in costs incurred from November 4, 2014, through August 15, 2019, for both orders. The objectives of the audit were to (1) identify and report on significant deficiencies or material weaknesses in SESs internal controls related to the delivery orders; (2) identify and report on instances of material noncompliance with the terms of the delivery orders and applicable laws and regulations, including any potential fraud or abuse; (3) determine and report on whether SES has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of SESs Special Purpose Financial Statement (SPFS). See Crowes 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.
Document Details
- Document Type
- Technical Report
- Publication Date
- Aug 01, 2020
- Accession Number
- AD1137564
Entities
People
- John Sopko
Organizations
- Special Inspector General for Afghanistan Reconstruction