Review of Iraq Relief and Reconstruction Fund Unmatched Disbursements
Abstract
This review was announced on July 21, 2006, with the overall objective to determine the amount of IRRF unmatched disbursements, and whether U.S. government agencies have established adequate management controls over IRRF 1 and IRRF 2 unmatched disbursements. To accomplish this objective, we addressed these questions: 1) How much of the IRRF monies have been identified as unmatched disbursements? 2) How often are unmatched disbursements reviewed by government officials, and who makes the determination that the disbursement was an IRRF expenditure? 3) Have IRRF unmatched disbursements subsequently been identified to other IRRF projects? 4) What management controls are in place to eliminate and resolve unmatched disbursements? Our results were limited to an assessment of DoD and USAID because DoS officials did not provide access to the detailed IRRF obligations and disbursements data needed for our review. DoD and USAID have effective internal controls to prevent unmatched disbursements. We tested DoD controls over $9.2 billion in disbursements and found, in all instances that DOD disbursements could be matched with obligations in accounting records. Similarly, we tested USAID s controls over $4.3 billion in disbursements and found no unmatched disbursements.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jan 30, 2007
- Accession Number
- ADA489021
Entities
People
- B. Q. Lynch
- Joseph T. Mcdermott
- Karen D. Bell
- Kenneth A. Littlefield
- Richard P. Mcvay
- Robert L. Pelletier
- Shawn D. Kline
- Steven H. Sternlieb
Organizations
- Special Inspector General for Iraq Reconstruction