Review of Iraq Relief and Reconstruction Fund Unmatched Disbursements at the Department of State
Abstract
This report discusses the results of the Special Inspector General for Iraq Reconstruction (SIGIR) review of internal controls over disbursements of Iraq Relief and Reconstruction Funds (IRRF) apportioned to the Department of State (DoS). On January 30, 2007, we reported the results of our reviews of internal controls related to disbursements of IRRF funds at the Department of Defense (DoD) and the U.S. Agency for International Development (USAID) [Review of Iraq Relief and Reconstruction Fund Unmatched Disbursements (SIGIR-06-043, January 30, 2007)]. At that time, we announced that a separate audit of unmatched disbursements at DoS would be performed due to the lack of access to data needed for our initial review, which included DoS. These are the results of our separate audit. We found that DoS has adequate internal controls to minimize the occurrence of unmatched disbursements of IRRF funds. We tested DoS's internal controls for a sample of the approximately $1.6 billion in funds obligated, and $1.3 billion in funds disbursed, as of September 30, 2006. In general, we found, that IRRF obligations and disbursements recorded in DoS's accounting system were supported by proper documentation; and that disbursements could be properly matched to existing obligations.
Document Details
- Document Type
- Technical Report
- Publication Date
- Apr 26, 2007
- Accession Number
- ADA466618