Interim Audit Report on Improper Obligations Using the Iraq Relief and Reconstruction Fund (IRRF 2)

Abstract

This review was announced on July 21, 2006, with the overall objective of determining the amount of Iraq Relief and Reconstruction Fund (IRRF) unmatched disbursements, and whether the U.S. Government agencies have established adequate management controls over IRRF unmatched disbursements. During our review of unmatched disbursements we found 96 obligations totaling about $362 million that described the vendor name as Dummy Vendor . The term Dummy Vendor was used in the U.S. Army Corps of Engineers Financial Management System to allow entering data into a data field for vendors when no specific vendor existed. We do not believe in using this term there was any attempt to mislead on the true status of obligations. The U.S. Army Corps of Engineers has since changed this terminology from dummy vendor to IRRF in-scope modifications and estimate cost-to-complete projects to more accurately reflect their purpose for the obligations. The objective of this interim audit was to assess whether these obligations of IRRF funds initially noted as Dummy Vendor met the criteria for proper obligations.

Open PDF

Document Details

Document Type
Technical Report
Publication Date
Sep 22, 2006
Accession Number
ADA460449

Entities

Organizations

  • Special Inspector General for Iraq Reconstruction

Tags

Communities of Interest

  • Biomedical

DTIC Thesaurus Topics

  • Army Corps Of Engineers
  • Business Administration
  • Congress
  • Contracts
  • Department Of Defense
  • Department Of State
  • Engineers
  • Finance
  • Financial Management
  • Foreign Relations
  • Governments
  • International Relations
  • Law
  • Management Personnel
  • National Security
  • Security
  • United States

Readers

  • Government Contracting/Procurement.
  • Public Financial Management and Budgeting
  • Systems Analysis and Design