Construction of Afghan District Headquarters Uniform Police Stations in Helmand Province: Audit of Costs Incurred by PRI/DJI, A Construction JV

Abstract

On September 1, 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--awarded a 21-month, $8.8 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 two District Headquarters Uniform Police stations for the Afghan National Police in Marjah and Balakina in Helmand province, Afghanistan. Construction of the Balakina police station was terminated for convenience on February 23, 2012, so only the police station in Marjah was completed. Through seven modifications to the task order, the period of performance was extended to December 20, 2013, and the total award amount increased to $14.3 million. SIGAR's financial audit, performed by Crowe Horwath LLP (Crowe), reviewed $14,318,329 in expenditures charged to the task order from September 1, 2011, through December 20, 2013. The objectives of the audit were to (1) identify and report on significant deficiencies or material weaknesses in PRI/DJI's 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/DJI's Special Purpose Financial Statement. See Crowe'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.

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Document Details

Document Type
Technical Report
Publication Date
Jul 01, 2016
Accession Number
AD1140073

Entities

People

  • John Sopko

Organizations

  • Special Inspector General for Afghanistan Reconstruction

Tags

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  • Human Systems

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  • Acquisition
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Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.
  • Military and Counterinsurgency Studies.