Department of Defense's Ministerial Development Program for the Afghan Ministry of Defense: Audit of Costs Incurred by DynCorp International LLC

Abstract

On February 12, 2010, the Department of the Army awarded a 2-year, $232.4 million contract to DynCorp International LLC (DynCorp) to fund a ministerial development program for Afghanistans Ministry of Defense (MOD). The purpose of the program was to provide mentoring, training, subject matter expertise, and programmatic support to assist the MOD in assuming full responsibility for its own security needs. The Army Contracting Command (ACC) administered the contract. It was modified 33 times, increasing the total amount to $274.7 million and extending the period of performance to September 30, 2015. SIGARs financial audit, performed by Crowe LLP (Crowe), reviewed $33,104,542 in reimbursable costs charged to the contract from April 30, 2014, through September 30, 2015. The objectives of the audit were to (1) identify and report on significant deficiencies and material weaknesses in DynCorps internal controls related to the contract; (2) identify and report oninstances 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 DynCorp has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of DynCorps 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, SIGAR is required by auditing standards to review theaudit work performed. Accordingly, SIGAR oversaw the audit and reviewed its results. Our review disclosed no instances where Crowe did not comply, in all material respects, with U.S. generally accepted government auditing standards.

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Document Details

Document Type
Technical Report
Publication Date
Jul 01, 2018
Accession Number
AD1139367

Entities

People

  • John Sopko

Organizations

  • Special Inspector General for Afghanistan Reconstruction

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Acquisition
  • Afghanistan
  • Auditing
  • Commerce
  • Contractors
  • Contracts
  • Corporations
  • Costs
  • Governments
  • Indirect Costs
  • Law
  • Money
  • Procurement
  • Security
  • Training
  • United States

Readers

  • Defense Financial Management and Audit.