The Government of Islamic Republic of Afghanistan's Controls Over the Contract Management Process for U.S. Direct Assistance Need Improvement
Abstract
We determined whether the Combined Security Transition Command Afghanistan (CSTC-A) and the Government of Islamic Republic of the Afghanistan s (GIRoA s) Ministries of Defense and Interior (MoD and MoI) have established effective controls over the contract management process. GIRoA MoI and MoD did not have effective controls over the contract management process for U.S. direct assistance funding provided to sustain the Afghan National Security Forces. Specifically, the ministries did not adequately develop, award, execute, or monitor individual contracts funded with U.S. direct assistance. This occurred because the Ministry of Finance (MoF) did not sufficiently oversee MoD and MoI s planning, accounting, and expenditure of U.S. direct assistance funding, and MoD and MoI did not develop internal compliance functions within the ministries to ensure adherence to the Procurement Law and Bilateral Financial Commitment Letters (commitment letters). MoD and MoI Inspectors General did not adequately oversee the contract management process. This occurred because the Inspectors General did not identify areas of high risk within the process, conduct compliance audits or inspections, or investigate senior ministry officials. Furthermore, CSTC-A has not fully developed the capacity of the ministries to operate effectively, independently, and transparently.
Document Details
- Document Type
- Technical Report
- Publication Date
- Feb 25, 2015
- Accession Number
- ADA619563
Entities
People
- Michael J. Roark
Organizations
- Office of the Inspector General, U.S. Department of Defense