Independent Auditor's Report on the Examination of DoD Execution of North Atlantic Treaty Organization-Contributing Countries' Donations to Afghan National Army Trust Fund
Abstract
We were engaged to examine whether receipts and expenditures were presented fairly in the accompanying Financial Statement1 of the North Atlantic Treaty Organization (NATO) Afghan National Army (ANA) Trust Fund contributions added to the U.S. Government Afghanistan Security Forces Fund (ASFF) through March 31, 2013 (financial schedule). The Office of the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, (OUSD[C]/CFO) is responsible for the financial schedule of the NATO ANA Trust Fund contributions. The OUSD(C)/CFO and NATO Training Mission Afghanistan (NTM-A)/Combined Security Transition Command Afghanistan (CSTC-A) are responsible for implementing effective internal controls and complying with laws and regulations governing contributions from the NATO ANA Trust Fund to the ASFF. OUSD(C)/CFO asserted that the funds received, obligated, and disbursed for NATO contributions in FY 2010, FY 2011, and FY 2012 were presented fairly.2 See the attachment for the assertion and financial schedule. However, the supporting schedule3 provided by OUSD(C)/CFO reported a material difference in obligations and disbursements. Additionally, OUSD(C)/CFO was unable to provide sufficient evidence, at the transaction level, to enable us to determine the accuracy and completeness of the project-level information. This limitation precluded us from determining whether material amounts of obligations and disbursements were fairly stated. Because of the restriction on the scope of our examination discussed in the preceding paragraph, the scope of our work was not sufficient to enable us to express, and we do not express, an opinion on whether the financial schedule referred to above presents, in all material respects, receipts and expenditures of funds contributed to the NATO ANA Trust Fund and transferred to DoD for execution, in accordance with generally accepted accounting principles.
Document Details
- Document Type
- Technical Report
- Publication Date
- Mar 24, 2014
- Accession Number
- ADA602859
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense