SIGAR

SIGAR oversight Activities
competitive procurement processes related to consultants, travel, vendor
payments, and other direct costs. MHM also found that URC did not adhere
to its internal policies and task order terms related to payroll records.
Finally, MHM determined that URC could not provide sufficient support
that it reviewed the Excluded Parties List System before contracting with
vendors to verify the vendors were not suspended, debarred, or otherwise
excluded from receiving federal funds.
As a result of the internal-control deficiencies and instances of noncompliance,
MHM identified $208,435 in total questioned costs, consisting of
$162 in ineligible costs—costs prohibited by the task order, applicable laws,
or regulations—and $208,273 in unsupported costs—costs not supported
with adequate documentation or that did not have required prior approval.
MHM did not identify any prior audits, reviews, or evaluations related to
URC’s work to support the HCI project in Afghanistan.
MHM issued an unmodified opinion on URC’s Special Purpose Financial
Statement, noting that it presents fairly, in all material respects, revenues
received, and costs incurred in Afghanistan for the period audited.
Based on the results of the audit, SIGAR recommends that the responsible
contracting officer at USAID:
1. Determine the allowability of and recover, as appropriate, $208,435 in
questioned costs identified in the report.
2. Advise URC to address the report’s three internal control findings.
3. Advise URC to address the report’s three noncompliance findings.
COMPLETED INSPECTION REPORTS
• Inspection Report 16-16-IP: Afghan
Ministry of Defense Headquarters
• Inspection Report 16-22-IP:
Department of Defense
Reconstruction Projects
• Inspection Report 16-26-IP: Afghan Air
Force University
Inspections
Inspection Reports Published
This quarter SIGAR published three inspection reports. One report examined
whether the construction of a Ministry of Defense (MOD) headquarters
building in Kabul, Afghanistan, was completed in accordance with contract
requirements and construction standards, and whether the building was
being used as intended and maintained. A second examined similar issues
with respect to renovation work and new construction for the Afghan Air
Force University. A third report identified common themes in 36 inspection
reports dealing with DOD reconstruction projects that were issued by
SIGAR from 2009 to 2015, including whether DOD had implemented recommendations
made in the reports. SIGAR has 14 inspections ongoing.
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Special inspector general I Afghanistan reconstruction