Cost-to-Complete Estimates and Financial Reporting for the Management of the Iraq Relief and Reconstruction Fund

Abstract

In March 2005, we initiated an audit to determine whether the information systems used by U.S. government organizations resulted in the effective management of Iraq Relief and Reconstruction Fund programs. This audit report is the first of a series of reports addressing management controls over information systems used by U.S. government organizations within Iraq to manage Iraq Relief and Reconstruction Fund programs. This report discusses the Project and Contracting Office systems used to develop cost-to-complete estimates for Iraq Relief and Reconstruction Fund projects and report financial obligation data. In November 2003, $18.6 billion was appropriated by the Congress under the Emergency Supplemental Appropriations Act for Defense and the Reconstruction of Iraq and Afghanistan (Public Law 108-106). The law created the Iraq Relief and Reconstruction Fund, of which $18.4 billion of the appropriation was designated for Iraq. Section 2207 of Public Law 108-106, November 6, 2003, required the Director of the Office of Management and Budget, in consultation with the Administrator of the Coalition Provisional Authority, to submit a report to Congress every three months that updated the proposed uses of all Iraq Relief and Reconstruction Fund funds on a project-by- project basis, including estimates of the costs required to complete each project. The Section 2207 Report on Iraq Relief and Reconstruction (Section 2207 Report) is now the responsibility of the Iraq Reconstruction Management Office due to the dissolution of the Coalition Provisional Authority on June 28, 2004. The Iraq Reconstruction Management Office collates the Iraq Relief and Reconstruction Fund management information from all agencies apportioned Iraq Relief and Reconstruction Fund funds, primarily the Department of State, the Department of Defense, and the U.S. Agency for International Development and prepares the Section 2207 Report for transmission by the Department of State to the Congress. The Pr

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Document Details

Document Type
Technical Report
Publication Date
Jul 26, 2005
Accession Number
ADA524240

Entities

People

  • Dan Haigler
  • James Carrera
  • James Kojak
  • Timothy Baum

Organizations

  • Special Inspector General for Iraq Reconstruction

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Application Software
  • Army Corps Of Engineers
  • Business Administration
  • Congress
  • Department Of Defense
  • Department Of State
  • Financial Management
  • Governments
  • Information Systems
  • International Relations
  • Management Information Systems
  • Management Personnel
  • National Security
  • Program Management
  • Project Management
  • Security
  • United States Government

Readers

  • Defense Financial Management and Audit.
  • Military and Counterinsurgency Studies.