Construction of the 4th Special Forces Kandak Facilities and Renovation of the 2nd Commando Brigade Headquarters: Audit of Costs Incurred by PRI/DJI, A Construction JV
Abstract
On April 18, 2011, the 772nd Enterprise Sourcing Squadron, in support of the Air Force Center for Engineering and the Environment reorganized in 2012 as the Air Force Civil Engineer Center (AFCEC)awarded an 18- month, $15.6 million cost plus fixed fee task order to PRI/DJI, A Construction JV (PRI/DJI). The joint venture is comprised of Project Resources, Inc. and Del-Jen, Inc. The purpose of the task order was to design and construct facilities for the Afghan National Armys 4th Special Forces Kandak, and renovate existing facilities for the 2nd Commando Brigade Headquarters, both located at Shindand Airfield in Herat province, Afghanistan. Through seven modifications to the task order, the period of performance was extended to September 14, 2013, and the total award amount increased to $28.1 million. SIGARs financial audit, performed by Crowe Horwath LLP (Crowe), reviewed $28,179,391 in expenditures charged to the task order from April 18, 2011, through September 14, 2013. The objectives of the audit were to (1) identify and report on significant deficiencies or material weaknesses in PRI/DJIs 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 any potential fraud or abuse; (3) determine and report on whether PRI/DJI has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of PRI/DJIs Special Purpose Financial Statement. 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. Our review disclosed no instances where Crowe did not comply, in all material respects, with U.S. generally accepted government auditing standards.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jul 01, 2016
- Accession Number
- AD1140071
Entities
People
- John Sopko
Organizations
- Special Inspector General for Afghanistan Reconstruction