Department of the Army's Afghan National Army Communications Equipment Training and Sustainment Projects: Audit of Costs Incurred by DRS Global Enterprise Solutions
Abstract
On September 7, 2012, the Army Contracting Command (ACC) issued $17,309,800 task order 0005 under contract W15P7T-10-D-D416 to DRS Global Enterprise Solutions (DRS). The purpose of the task order was to advise the Afghan National Army (ANA) on using tactical ground communications systems equipment and accessories provided by the U.S. government. In addition, the task order required DRS to provide training and technical assistance to the ANAs systems repair technicians. The task order was modified 14 times. The seventh modificationexercised the option year, which increased the funding to $35,141,469, and the twelfth modification extended the period of performance fromSeptember 7, 2013 to December 31, 2014. In June 2015, SIGAR issued a financial audit examining $13.7 million incurred costs charged to the task order from June 17, 2012, through September 30, 2013. SIGARs financial audit performed by Crowe Horwath LLP (Crowe) reviewed $15,679,975 in expenditures that DRS charged to the task order from September 30, 2013, through December 31, 2014. The objectives of the audit were to (1) identify and report on material weaknesses or significant deficiencies in DRSs internal controls related to the task order; (2) identify and report on instances of material noncompliance with the terms of the task order and applicable laws and regulations, including anypotential fraud or abuse; (3) determine and report on whether DRS has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of DRSs 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 the audit work performed. Accordingly, SIGAR oversaw the audit and reviewed its results.
Document Details
- Document Type
- Technical Report
- Publication Date
- Apr 01, 2018
- Accession Number
- AD1139421
Entities
Organizations
- Special Inspector General for Afghanistan Reconstruction