Department of the Army's Afghan National Army Depot Project: Audit of Costs Incurred by Raytheon Company
Abstract
On July 15, 2011, the Army Contracting Command (ACC) awarded a 1-year, $20.1million contract to Raytheon Company (Raytheon) to support the Afghan National Army (ANA) Depot Project. The project was intended to provide, among other things, management, operating, and logistics support, as well as personnel, materials, supplies, and equipment for two ANA depots in Kabul province. After several modifications, ACC exercised one additional option year, and project funding increased to $34,512,935. SIGAR's financial audit, performed by Crowe Horwath LLP (Crowe Horwath), of the ANA Depot contract reviewed $33,396,684 charged to the contract from July 15, 2011, through June 19, 2013. The audit objectives were to (1) identify and report on significant deficiencies or material weaknesses in Raytheons internal controls related to the contract; (2) identify and report on instances of material noncompliance with the terms of the contract and applicable laws and regulations, including any potential fraud or abuse; (3) determine and report on whether Raytheon has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of Raytheons Special Purpose Financial Statement. See Crowe Horwaths 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, we oversaw the audit and reviewed its results. Our review disclosed no instances where Crowe Horwath did not comply, in all material respects, with U.S. generally accepted government auditing standards.
Document Details
- Document Type
- Technical Report
- Publication Date
- Aug 01, 2015
- Accession Number
- AD1140093
Entities
People
- John Sopko
Organizations
- Special Inspector General for Afghanistan Reconstruction