Department of States Afghanistan Interdiction and Support Services Program: Audit of Costs Incurred by PAE Justice Support
Abstract
On March 19, 2016, the Department of State (State) awarded a $55,278,747 cost-plus-fixed-fee contract to PAE Justice Support (PAE) to support the Afghanistan Interdiction and Support Services program. The contracts objective was to support the National Interdiction Unit andSensitive Investigation Unit of the Afghan governments Counter Narcotics Police. The contract also supported the Afghan Counter Narcotics Justice Center and 10 U.S. government locations and properties in the International Zone in Kabul. After 17 modifications, the contracts total funding increased to $68,194,033, and the period of performance was extended from March 17, 2017, through September 18, 2017. SIGARs financial audit, performed by Davis Farr LLP (Davis Farr), reviewed $32,616,282 in costs charged to the contract from March 19, 2016, through September 18, 2017. The objectives of the audit were to (1) identify and report on material weaknesses or significant deficiencies in PAEs internal controls related to the contract; (2) identify and report on instances of material noncompliance with the terms of the contract and applicable laws and regulations, including any potential fraud or abuse; (3) determine and report on whether PAE has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of PAEs Special Purpose Financial Statement (SPFS). See Davis Farrs report for the precise audit objectives. In contracting with an independent audit firm and drawing from the results of the audit, SIGAR is required by auditing standards to review the audit work performed. Accordingly, SIGAR oversaw the audit and reviewed its results. Our review disclosed no instances where Davis Farr did not comply, in all material respects, with U.S. generally accepted government auditing standards.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jun 01, 2019
- Accession Number
- AD1137675
Entities
People
- John Sopko
Organizations
- Special Inspector General for Afghanistan Reconstruction