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SIGAR 22-42 Financial Audit - Department of the Army's Security Ministries of Afghanistan Advisory Program: Audit of Costs Incurred by Amentum Services Inc.

Pays
Afghanistan
Sources
Govt. USA
Date de publication
Origine
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SIGAR 22-42-FA

WHAT SIGAR FOUND

Conrad identified one deficiency in Amentum's internal controls and one instance of noncompliance with the terms of the contract. Conrad identified 3 instances out of 294 sampled transactions in which cashier's checks for employee visas were purchased, charged to the government, but never used. The costs were not refunded to the government.

The internal control deficiency and instance of noncompliance resulted in $940 in total questioned costs, consisting entirely of $940 in ineligible costs-costs prohibited by the contract and applicable laws and regulations. Conrad did not identify any unsupported costs-costs not supported with adequate documentation or that did not have required prior approval.

Conrad identified six prior audit reports that were relevant to Amentum's contract. The reports had three findings that could have a material effect on the SPFS. Conrad conducted follow-up procedures and concluded that Amentum had not taken adequate corrective action on any of the findings.

Conrad issued an unmodified opinion on Amentum·s SPFS, noting it presents fairly, in all material respects, revenues received and costs incurred for the period audited.

WHAT SIGAR RECOMMENDS

Based on the results of the audit, SIGAR recommends that the responsible contracting officer at Army Contracting Command:

  1. Determine the allowability of and recover. as appropriate. $940 in questioned costs identified in the report

  2. Advise Amentum to address the report's one internal control finding_

  3. Advise Amentum to address the report's one noncompliance finding.