Department of State's Demining Activities in Afghanistan: Audit of Costs Incurred by the Mine Detection Dog Center

Abstract

Between April 1, 2011, and April 1, 2013, the Department of State's Office of Weapons Removal and Abatement awarded six grants totaling more than $10.5 million to the Mine Detection Dog Center (MDC) to support demining activities in Afghanistan. MDC was established in 1989 and is an Afghan nongovernmental demining organization. The grants were intended to (1) protect victims of conflict, (2) restore access to land and infrastructure, (3) develop host-nation capacity, and (4) improve conventional weapons stockpile security and management practices. SIGAR's financial audit, performed by Williams, Adley and Company-DC, LLP (Williams Adley), reviewed $10,581,236 in expenditures charged to the six grants between April 1, 2011, and September 30, 2014. The objectives of the audit were to (1) identify and report on significant deficiencies or material weaknesses in MDC's internal controls related to the grants; (2) identify and report on instances of material noncompliance with the terms of the grants and applicable laws and regulations, including any potential fraud or abuse; (3) determine and report on whether MDC has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of MDC's Special Purpose Financial Statement. See Williams Adley'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 Williams Adley 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
Mar 01, 2016
Accession Number
AD1140067

Entities

People

  • John Sopko

Organizations

  • Special Inspector General for Afghanistan Reconstruction

Tags

Communities of Interest

  • Weapons Technologies

DTIC Thesaurus Topics

  • Afghanistan
  • Auditing
  • Business Administration
  • Contracts
  • Deficiencies
  • Department Of State
  • Detection
  • Governments
  • Law
  • Materials
  • Mine Clearance
  • Regulations
  • Security
  • Standards
  • United States

Readers

  • Defense Acquisition Program Management
  • Military and Counterinsurgency Studies.