Coalition Provisional Authority Control of Appropriated Funds

Abstract

This audit report discusses the procedures used to identify, review, and validate the use of appropriated funds for Coalition Provisional Authority operational requirements and Iraq Project and Contracting Office reconstruction projects in Iraq. The Iraq Project and Contracting Office was formerly the Program Management Office. Public Law 108-106, "Emergency Supplemental Appropriations Act for Defense and for the Reconstruction of Iraq and Afghanistan, 2004," November 6, 2003, under Title II, Chapter 2, "Other Bilateral Economic Assistance" (117 Stat. 1225) appropriated $18.6 billion to carry out the purposes of the Foreign Assistance Act of 1961. The funds were to be used for reconstruction, rehabilitation, relief, and security in Iraq and were to remain available for obligation until September 30, 2006. The legislation identified the funds as the Iraq Relief and Reconstruction Fund. The initial objective of the audit was to determine if adequate accountability controls were in place to ensure that appropriated funds were used for the purpose specified in the "Emergency Supplemental Appropriations Act for Defense and for the Reconstruction of Iraq and Afghanistan, 2004." Due to time constraints and other audit priorities, we revised our audit objective to examine whether processes used to identify, review, and validate requirements were reasonable and supportable. The Coalition Provisional Authority had adequate procedures to identify, review, and validate the proposed uses of appropriated funds for its operational requirements and that those funds were approved for the purposes intended in Public Law 108-106. The Project and Contracting Office had adequate procedures to identify, review, and validate the proposed uses of appropriated funds for reconstruction projects in Iraq and that those funds were approved for the purposes intended in Public Law 108-106.

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Document Details

Document Type
Technical Report
Publication Date
Oct 22, 2004
Accession Number
ADA528815

Entities

People

  • Brian Flynn
  • John Betar
  • Leslie Barnes
  • Robert Murrell
  • Troy Zigler
  • William Whitehead

Organizations

  • Special Inspector General for Iraq Reconstruction

Tags

Communities of Interest

  • Biomedical
  • Human Systems

DTIC Thesaurus Topics

  • Business Administration
  • Congress
  • Contracts
  • Department Of Defense
  • Education
  • Financial Management
  • Governments
  • Health Care
  • Infrastructure
  • Law
  • Law Enforcement
  • National Security
  • Procurement
  • Program Management
  • Public Safety
  • Security
  • United States Government

Readers

  • Defense Financial Management and Audit.
  • Nuclear Non-Proliferation and International Security
  • Public Financial Management and Budgeting