U.S. Air Force Support for Pilatus PC-12 Knight Ryder Aircraft in Afghanistan: Audit of Costs Incurred by Sierra Nevada Corp.
Abstract
On May 17, 2014, the Air Force Life Cycle Management Center (AFLCMC) awarded a $34,425.000 contract to Sierra Nevada Corp. (SNC) to support a fleet of up to 13 modified Pilatus PC-12 Knight Ryder aircraft and three aircrew and four spare parts trainers for the North Atlantic Treaty Organization Special Operations Component Command and the Afghan Special Mission Wing, based at Kabul International Airport and Kandahar Airfield. The initial period of performance was May 17, 2014, through December 16, 2014. After 13 modifications, the contract amount increased to $39,154.162, and the period of performance was extended to March 16, 2015. SIGAR's financial audit, performed by Mayer Hoffman McCann (MHM), reviewed $29,540,958 in expenditures charged to the contract from May 17, 2014, through March 16, 2015. The objectives of the audit were to (1) identify and report on significant deficiencies or material weaknesses in SNC's 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 SNC has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of SNC's Special Purpose Financial Statement (SPFS). See MHM'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 MHM did not comply, in all material respects. with U.S. generally accepted government auditing standards.
Document Details
- Document Type
- Technical Report
- Publication Date
- Oct 01, 2017
- Accession Number
- AD1139542
Entities
People
- John Sopko
Organizations
- Special Inspector General for Afghanistan Reconstruction