Construction of Facilities for the 1st Special Forces, 1st Commando Brigade, and Transient Kandak: Audit of Costs Incurred by Gilbane Federal
Abstract
On March 15, 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 Centerawarded a 20-month, $25,716,166 task order to Innovative Technical Solutions, Inc. (ITSI). In 2010, Gilbane Federal (Gilbane) acquired ITSI. The purpose of the task order was to support the construction of facilities for the Afghan National Armys 1st Special Forces, 1st Commando Brigade, and Transient Kandak in Gardez, Afghanistan. A kandak consists of approximately 800 soldiers and is equivalent to a U.S. Army battalion. After 18 modifications, the total cost of the task order increased to $31,588,250, and the period of performance was extended to July 8, 2014. SIGARs financial audit, performed by Crowe Horwath LLP (Crowe), reviewed $31,529,663 in expenditures charged to the task order from March 15, 2011, through July 8, 2014. The objectives of the audit were to (1) identify and report on significant deficiencies or material weaknesses in Gilbanes 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 Gilbane has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of Gilbanes Special Purpose Financial Statement (SPFS). See Crowes report for the precise auditobjectives. In contracting with an independent audit firm and drawing from the results of the audit, SIGAR is required by auditing standards toreview 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
- AD1140078
Entities
People
- John Sopko
Organizations
- Special Inspector General for Afghanistan Reconstruction