Department of the Army's Afghan Ministry of Interiors Network Operations Center and Joint Operations Center Project: Audit of Costs Incurred by IAP Worldwide Services Inc
Abstract
On May 12, 2016, the Army Contracting Command (ACC) awarded delivery order 0003, worth $36,250,064, under contract number W52P1J-13-D-0107 to DRS Technical Services Inc. (DRS). The purpose of the delivery order was to support the modernization and expansion of the Afghan Ministry of Interior's Network Operations Center and Joint Operations Center. After 14 modifications, the delivery order's total funding increased to $50,902,910, and the period of performance was extended from November 8, 2016, to December 3, 2018. In November 2015, IAP Worldwide Services Inc. (IAP) acquired DRS. Therefore, the audit report refers to IAP. SIGAR's financial audit, performed by ConradLLP (Conrad), reviewed $49,736,625 in costs charged to the delivery order from May 12, 2016, through July 31, 2018. The objectives of the audit were to (1) identify and report on material weaknesses or significant deficiencies in IAP'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 IAP has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of IAP's Special Purpose Financial Statement (SPFS). See Conrad's 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 Conrad did not comply, in all material respects, with U.S. generally accepted government auditing standards.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jan 01, 2019
- Accession Number
- AD1137753
Entities
People
- John Sopko
Organizations
- Special Inspector General for Afghanistan Reconstruction