Construction of the Afghan Defense University: Audit of Costs Incurred by Amec Foster Wheeler Environment and Infrastructure, Inc
Abstract
On September 11, 2008, the Air Force Center for Engineering and the Environmentreorganized in 2012 as the Air Force Civil Engineer Center (AFCEC)awarded a 33-month, $70.2 million task order to AMEC Earth and Environment, Inc., which was renamed Amec Foster Wheeler Environment and Infrastructure, Inc. (AmecFW) in 2015. The project was intended to plan and construct the Afghan Defense University in Qarghah, Kabul province, Afghanistan. After 18 modifications, the total cost of the task order was increased to $94,672,773, and the period of performance was extended to February 26, 2013. SIGARs financial audit, performed by Crowe Horwath LLP (Crowe), reviewed $94,637,719 in expenditures charged to the task order from September 11, 2008, through February 26, 2013. The objectives of the audit were to (1) identify and report on significant deficiencies or material weaknesses in AmecFWs internal controls related to the task order; (2) identify and report on instances of material non compliance with the terms of the task order and applicable laws and regulations, including any potential fraud or abuse; (3)determine and report on whether AmecFW has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of AmecFWs 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
- May 01, 2016
- Accession Number
- AD1140076
Entities
People
- John Sopko
Organizations
- Special Inspector General for Afghanistan Reconstruction