U.S. Army Contracting Command's Interim Contractor Training Support for the Afghan National Army to Maintain and Sustain Mobile Strike Force Vehicles: Audit of Costs Incurred by Textron Inc. Marine and Land Systems
Abstract
On August 31, 2015, the U.S. Army Contracting Command (ACC) awarded a $17,434,922 contract to Textron Inc. Marine and Land Systems (Textron) to provide interim contractor training support, including mentorship, supply support, and parts management, for the Afghan National Army (ANA). The contact's purpose was to enable the ANA to become self-sufficient in maintaining and sustaining its fleet of Mobile Strike Force Vehicles. After three modifications, the contracts funding increased to $23,723,646, and the period of performance was extended from August 31, 2016, to February 28, 2017. SIGAR's financial audit, performed by Mayer Hoffman McCann (MHM), reviewed $8,011,422 in expenditures that Textron charged to the contract for the period from August 31, 2015, through August 31, 2016. The objectives of the audit were to (1) identify and report on material weaknesses or significant deficiencies in Textron'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 Textron has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of Textrons 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
- AD1139781
Entities
People
- John Sopko
Organizations
- Special Inspector General for Afghanistan Reconstruction