summary of u.s. oversight in iraq · • u.s. army audit agency (usaaa) • department of defense...
TRANSCRIPT
Appendix L
JAnUARY 30, 2007 i REPORT TO CONGRESS i L-�
sUMMARY of U.s. oveRsiGHt in iRAq
This appendix contains a list of completed audits, reports, and testimonies on Iraq reconstruction activities, as of December 31, 2006, released by the Special Inspector General for Iraq Reconstruction (SIGIR) and these agencies: • U.S. Army Audit Agency (USAAA)• Department of Defense Office of Inspector
General (DoD OIG)• Department of State Office of Inspector
General (DoS OIG)
• Government Accountability Office (GAO)• U.S. Agency for International Development
Office of Inspector General (USAID OIG)• Department of Treasury Office of Inspector
General (Treasury OIG)
This appendix does not include the SIGIR audits released after December 31, 2006. For the most recent SIGIR audits, see Section 3 of this Report.
Appendix L
L-2 i SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
1D
oD
OIG
D-2
004-
057
03/1
8/20
04C
on
trac
ts A
war
ded
fo
r C
oal
itio
n P
rovi
sio
nal
A
uth
ori
ty b
y D
efen
se
Co
ntr
acti
ng
Co
mm
and
-W
ash
ing
ton
01. E
xam
ine
con
trac
tin
g p
roce
du
res
use
d b
y D
CC
-W t
o a
war
d s
elec
ted
co
ntr
acts
fo
r C
PA.
01. W
e re
com
men
d t
hat
th
e D
epu
ty
Secr
etar
y o
f D
efen
se d
esig
nat
e an
offi
ce
wit
hin
th
e D
epar
tmen
t o
f D
efen
se t
o s
tud
y ex
isti
ng
Do
D p
ost
-war
str
ateg
y an
d e
stab
lish
re
spo
nsi
bili
ties
, po
licie
s, a
nd
pro
ced
ure
s fo
r th
e ra
pid
acq
uis
itio
n o
f n
eces
sary
go
od
s an
d
serv
ices
in s
up
po
rt o
f an
y fu
ture
po
st-w
ar
occ
up
atio
n o
r re
lief
op
erat
ion
s.
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
h
as b
een
left
ou
t. T
o v
iew
th
e co
mp
lete
set
, p
leas
e ac
cess
th
e o
ffici
al d
ocu
men
t fo
un
d
on
th
e D
oD
OIG
web
site
: htt
p://
ww
w.d
od
ig.
osd
.mil/
Au
dit
/rep
ort
s/in
dex
.htm
l.)
01. D
oD
did
no
t ad
equ
atel
y p
lan
fo
r th
e ac
qu
isit
ion
su
pp
ort
re
qu
ired
by
OR
HA
/CPA
to
per
form
its
mis
sio
n.
2D
oD
OIG
D-2
005-
053
04/2
9/20
05O
per
atio
ns
and
Mai
nte
nan
ce
Fun
ds
for
the
FY 2
004
Emer
gen
cy S
up
ple
men
tal
Ap
pro
pri
atio
n A
lloca
ted
to
th
e D
efen
se In
form
atio
n
Syst
ems
Ag
ency
01. T
o e
valu
ate
acco
un
tin
g c
on
tro
ls a
nd
p
roce
du
res,
as
wel
l as
the
valid
atio
n a
nd
o
vers
igh
t o
f co
nti
ng
ency
op
erat
ion
co
sts
incu
rred
by
Do
D a
gen
cies
su
pp
ort
ing
th
e G
lob
al W
ar o
n T
erro
rism
.
No
t A
vaila
ble
(FO
UO
)
3D
oD
OIG
D-2
005-
045
05/0
9/20
05O
per
atio
ns
and
Mai
nte
nan
ce
Fun
ds
for
the
FY 2
004
Emer
gen
cy S
up
ple
men
tal
Ap
pro
pri
atio
n A
lloca
ted
to
th
e D
efen
se L
og
isti
cs A
gen
cy
01. T
o e
valu
ate
acco
un
tin
g c
on
tro
ls a
nd
p
roce
du
res,
as
wel
l as
the
valid
atio
n a
nd
o
vers
igh
t o
f co
nti
ng
ency
op
erat
ion
co
sts
incu
rred
by
the
Do
D a
gen
cies
su
pp
ort
ing
th
e G
lob
al W
ar o
n T
erro
rism
.
No
t A
vaila
ble
(FO
UO
)
4D
oD
OIG
IE-2
005-
002/
ISP-
IQO
-05-
7207
/15/
2005
Do
S/D
oD
Inte
rag
ency
Ev
alu
atio
n o
f Ir
aqi P
olic
e Tr
ain
ing
01. E
valu
ate
the
U.S
. go
vern
men
t-fu
nd
ed
(ap
pro
pri
ated
fu
nd
s) p
rog
ram
s in
ac
com
plis
hin
g t
he
trai
nin
g a
nd
eq
uip
pin
g o
f th
e Ir
aqi P
olic
e Se
rvic
e (I
PS).
02
. Exa
min
e th
e ef
fect
iven
ess
of
coo
rdin
atio
n
and
co
op
erat
ion
bet
wee
n D
epar
tmen
t o
f St
ate
(Do
S) a
nd
Dep
artm
ent
of
Def
ense
(D
oD
) ac
tivi
ties
fo
r d
evel
op
ing
, im
ple
men
tin
g, a
nd
co
nd
uct
ing
tra
inin
g f
or
the
IPS.
01. C
oal
itio
n a
uth
ori
ties
sh
ou
ld p
lan
an
d
imp
lem
ent
trai
nin
g f
ocu
sed
on
qu
alit
ativ
e st
and
ard
s ra
ther
th
an o
n t
he
nu
mb
ers
of
trai
ned
IPs.
02
. Co
alit
ion
an
d M
issi
on
Iraq
offi
cial
s sh
ou
ld s
up
po
rt a
nd
en
cou
rag
e ef
fort
s b
y th
e Ir
aqi T
ran
siti
on
al G
ove
rnm
ent
(ITG
) to
str
eng
then
MO
I co
ntr
ol o
ver
the
IPS
thro
ug
h r
e-ce
ntr
aliz
atio
n o
f ad
min
istr
ativ
e p
roce
sses
an
d d
evel
op
men
t o
f re
leva
nt
SOPs
. (A
ctio
n: M
NST
C-I
an
d E
mb
assy
B
agh
dad
.)
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
h
as b
een
left
ou
t. T
o v
iew
th
e co
mp
lete
set
, p
leas
e ac
cess
th
e o
ffici
al d
ocu
men
t fo
un
d
on
th
e D
oD
OIG
web
site
: htt
p://
ww
w.d
od
ig.
osd
.mil/
Au
dit
/rep
ort
s/in
dex
.htm
l.)
01. A
lth
ou
gh
th
e IP
S is
no
t ye
t ca
pab
le o
f si
ng
le-h
and
edly
m
eeti
ng
th
e se
curi
ty c
hal
len
ges
, rel
evan
t C
oal
itio
n t
rain
ing
ef
fort
s h
ave
resu
lted
in a
qu
alifi
ed s
ucc
ess.
02
. Rec
ruit
men
t an
d v
etti
ng
pro
ced
ure
s ar
e fa
ult
y.
03. M
ost
of
the
IPS
trai
nin
g p
rog
ram
s h
ave
bee
n d
esig
ned
an
d
exec
ute
d b
y th
e C
oal
itio
n w
ith
insu
ffici
ent
inp
ut
fro
m Ir
aqi
lead
ers.
04
. Em
ph
asis
on
nu
mb
ers
ove
rsh
ado
ws
the
atte
nti
on
th
at s
ho
uld
b
e g
iven
to
th
e q
ual
itat
ive
per
form
ance
of
tho
se t
rain
ed.
05. W
ith
in p
rese
nt
bu
dg
et c
on
stra
ints
, th
e Ir
aqi M
OI c
ann
ot
fun
d t
he
min
istr
y’s
exis
tin
g s
taff
of
abo
ut
170,
000,
let
alo
ne
the
add
itio
nal
nu
mb
ers
pro
ject
ed f
or
trai
nin
g.
06. M
OI o
ffici
als
are
no
t en
thu
sias
tic
abo
ut
trai
nin
g Ir
aqis
at
the
JIPT
C.
07. I
raq
i offi
cial
s, n
ota
bly
to
incl
ud
e th
e M
inis
ter
of
Inte
rio
r, ar
e ad
aman
t th
at h
ence
fort
h t
rain
ing
of
raw
rec
ruit
s sh
ou
ld b
e su
spen
ded
in f
avo
r o
f in
-ser
vice
tra
inin
g.
08. U
nle
ss a
nd
un
til t
he
MO
I tak
es f
ull
resp
on
sib
ility
fo
r th
e m
anag
emen
t an
d a
dm
inis
trat
ion
of
the
IPS
trai
nin
g p
rog
ram
, th
e C
oal
itio
n is
des
tin
ed t
o f
all s
ho
rt in
hel
pin
g t
o c
reat
e an
eff
ecti
ve
po
lice
forc
e.
09. T
he
Dep
artm
ent
of
Def
ense
an
d t
he
Dep
artm
ent
of
Stat
e n
eed
to
fo
rmu
late
pla
ns
for
assu
mp
tio
n o
f re
sid
ual
U.S
. g
ove
rnm
ent
trai
nin
g r
esp
on
sib
iliti
es b
y th
e D
epar
tmen
t o
f St
ate.
5D
oD
OIG
D-2
006-
010
10/2
8/20
05C
on
trac
t Su
rvei
llan
ce f
or
Serv
ice
Co
ntr
acts
01. O
ur
ove
rall
aud
it o
bje
ctiv
e w
as t
o e
valu
ate
wh
eth
er t
he
go
vern
men
t p
rovi
ded
su
ffici
ent
con
trac
t o
vers
igh
t fo
r se
rvic
e co
ntr
acts
to
en
sure
th
at c
on
trac
tors
per
form
ed in
ac
cord
ance
wit
h t
he
con
trac
t.
01. W
e re
com
men
d t
hat
th
e U
nd
er S
ecre
tary
o
f D
efen
se f
or
Acq
uis
itio
n,T
ech
no
log
y, a
nd
Lo
gis
tics
: a. E
mp
has
ize
to s
enio
r co
ntr
acti
ng
o
ffici
als
and
pro
gra
m m
anag
ers
the
req
uir
emen
t to
dev
elo
p q
ual
ity
assu
ran
ce
surv
eilla
nce
pla
ns
for
mo
nit
ori
ng
co
ntr
acto
r p
erfo
rman
ce a
nd
co
sts
of
serv
ice
con
trac
ts.
b. E
nsu
re t
hat
pro
gra
m o
ffice
offi
cial
s ar
e su
ffici
entl
y tr
ain
ed o
n t
he
pre
par
atio
n
of
qu
alit
y as
sura
nce
su
rvei
llan
ce p
lan
s fo
r se
rvic
e co
ntr
acts
th
at e
mp
has
ize
the
use
of
met
rics
fo
r m
easu
rin
g c
on
trac
tor
per
form
ance
. c. T
o a
void
an
y d
up
licat
ion
of
effo
rt, e
nsu
re t
hat
co
ntr
act
and
pro
gra
m
offi
ce p
erso
nn
el c
oo
rdin
ate
wit
h t
he
DC
AA
o
ffice
th
at h
as r
esp
on
sib
ility
fo
r vo
uch
er
revi
ew f
or
all.
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
has
bee
n le
ft o
ut.
To
vie
w
the
com
ple
te s
et, p
leas
e ac
cess
th
e o
ffici
al
do
cum
ent
fou
nd
on
th
e D
oD
OIG
web
site
: h
ttp
://w
ww
.do
dig
.osd
.mil/
Au
dit
/rep
ort
s/in
dex
.htm
l.)
01. C
on
trac
tin
g o
ffici
als
and
req
uir
ing
act
ivit
y p
erso
nn
el d
id
no
t p
rovi
de
suffi
cien
t o
vers
igh
t fo
r se
rvic
e co
ntr
acts
to
en
sure
th
at c
on
trac
tors
wer
e p
erfo
rmin
g in
acc
ord
ance
wit
h c
on
trac
t sp
ecifi
cati
on
s.
Appendix L
JAnUARY 30, 2007 i REPORT TO CONGRESS i L-3
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
6D
oD
OIG
IPO
2004
-C00
508
/25/
2006
Rev
iew
of
Cri
min
al
Inve
stig
atio
ns
of
Alle
ged
D
etai
nee
Ab
use
01. T
his
rev
iew
eva
luat
ed t
he
inve
stig
ativ
e su
ffici
ency
of
50 c
lose
d D
oD
cri
min
al
inve
stig
atio
ns
into
alle
gat
ion
s o
f d
etai
nee
ab
use
, in
clu
din
g d
eath
cas
es.
7D
oD
OIG
D20
04-D
INT0
1-01
7408
/25/
2006
Rev
iew
of
Do
D-d
irec
ted
In
vest
igat
ion
s o
f D
etai
nee
A
bu
se
01. D
oD
co
nti
nu
ed t
o p
rovi
de
ove
rsig
ht
of
the
inve
stig
atio
ns
and
re
view
s co
nd
uct
ed in
to d
etai
nee
ab
use
alle
gat
ion
s an
d d
eten
tio
n
op
erat
ion
s in
Iraq
. Do
D h
as c
om
ple
ted
an
ass
essm
ent
of
the
13
sen
ior-
leve
l rep
ort
s o
n d
etai
nee
ab
use
.8
Do
D O
IGIE
-200
5-00
207
/15/
2006
Follo
w-u
p t
o D
epar
tmen
t o
f St
ate/
Dep
artm
ent
of
Def
ense
In
tera
gen
cy A
sses
smen
t o
f Ir
aq P
olic
e Tr
ain
ing
01. T
his
fo
llow
-up
eva
luat
ion
ass
esse
d t
he
pro
gre
ss t
ow
ard
imp
lem
enta
tio
n o
f th
e 30
re
com
men
dat
ion
s in
th
e o
rig
inal
Ju
ly 1
5,
2005
inte
rag
ency
rep
ort
. Do
D w
as r
esp
on
sib
le
for
21 r
eco
mm
end
atio
ns,
th
e D
epar
tmen
t o
f St
ate
(Do
S) f
or
7, a
nd
(D
ue
to s
pac
e co
nst
rain
ts),
so
me
info
rmat
ion
has
bee
n le
ft
ou
t. T
o v
iew
th
e co
mp
lete
set
, ple
ase
acce
ss
the
offi
cial
do
cum
ent
fou
nd
on
th
e D
oD
OIG
w
ebsi
te: h
ttp
://w
ww
.do
dig
.osd
.mil/
Au
dit
/re
po
rts/
ind
ex.h
tml.)
9D
oD
OIG
D-2
007-
001
10/6
/200
6In
form
atio
n O
per
atio
ns
Act
ivit
ies
in S
ou
thw
est
Asi
a10
Do
D O
IGD
-200
7-03
012
/8/2
006
Man
agem
ent
of
the
Iraq
Se
curi
ty F
orc
es F
un
d in
So
uth
wes
t A
sia
- Ph
ase
I11
Do
D O
IGD
-200
7-01
011
/02/
2006
The
Arm
y Sm
all A
rms
Pro
gra
m
that
Rel
ated
to
Ava
ilab
ility
, M
ain
tain
abili
ty, a
nd
Rel
iab
ility
o
f Sm
all A
rms
for
the
War
fig
hte
r 12
Do
S O
IGA
UD
/CG
-07-
0209
/30/
2006
Ag
reed
-Up
on
Pro
ced
ure
s o
n
Ind
irec
t C
ost
Rat
es P
rop
ose
d
by
the
Nat
ion
al E
nd
ow
men
t fo
r D
emo
crac
y13
Do
S O
IGA
UD
/CD
07-0
309
/30/
2006
Ag
reed
-Up
on
Pro
ced
ure
s o
n
Ind
irec
t C
ost
-Rat
es P
rop
ose
d
by
Inte
rnat
ion
al R
epu
blic
an
Inst
itu
te14
Do
S O
IGA
UD
/CG
-07-
0412
/01/
2006
Ag
reed
-Up
on
Pro
ced
ure
s R
evie
w o
f In
dir
ect
Rat
es
Pro
po
sed
by
Cen
ter
for
Inte
rnat
ion
al P
riva
te
Ente
rpri
se15
Do
S O
IGA
UD
/CG
-07-
0509
/30/
2006
Ag
reed
-Up
on
Pro
ced
ure
s o
n
Ind
irec
t C
ost
Rat
es P
rop
ose
d
by
the
Nat
ion
al D
emo
crat
ic
Inst
itu
te f
or
Inte
rnat
ion
al
Aff
airs
16D
oS
OIG
ISP-
IQO
-06-
0110
/01/
2005
Insp
ecti
on
of
Ru
le-o
f-La
w
Pro
gra
ms,
Em
bas
sy B
agh
dad
01. O
IG s
urv
eyed
U.S
.-fu
nd
ed r
ule
-of-
law
p
rog
ram
s in
Iraq
to
det
erm
ine
ho
w e
ffec
tive
ly
the
pro
gra
ms
add
ress
th
ese
mu
ltip
le
com
po
nen
ts o
f Ir
aq’s
just
ice
sect
or.
01. E
mb
assy
Bag
hd
ad, i
n c
oo
rdin
atio
n
wit
h t
he
Bu
reau
s o
f H
um
an R
eso
urc
es,
Nea
r Ea
ster
n A
ffai
rs, a
nd
Inte
rnat
ion
al
Nar
coti
cs a
nd
Law
En
forc
emen
t A
ffai
rs,
sho
uld
des
ign
ate
a se
nio
r o
ffice
r to
be
the
rule
-of-
law
co
ord
inat
or
excl
usi
vely
. (A
ctio
n:
Emb
assy
Bag
hd
ad, i
n c
oo
rdin
atio
n w
ith
D
GH
R, N
EA, a
nd
INL)
(D
ue
to s
pac
e co
nst
rain
ts, s
om
e in
form
atio
n
has
bee
n le
ft o
ut.
To
vie
w t
he
com
ple
te
set,
ple
ase
acce
ss t
he
offi
cial
do
cum
ent
fou
nd
on
th
e D
oS
OIG
web
site
: htt
p://
ww
w.
stat
e.g
ov/
.)
01. A
fu
lly in
teg
rate
d a
pp
roac
h t
o ju
stic
e-se
cto
r re
form
in Ir
aq is
es
sen
tial
an
d d
oes
no
t ex
ist
at p
rese
nt.
An
ap
pro
ved
, in
teg
rate
d,
adju
stab
le s
trat
egic
pla
n w
ou
ld s
har
pen
th
e d
ebat
e an
d s
hap
e th
e th
ou
gh
ts o
f p
olic
ymak
ers
for
each
sta
ge
of
the
pro
cess
.
17D
oS
OIG
AU
D/C
G/0
6-20
Ind
epen
den
t A
cco
un
tan
t’s
Rep
ort
on
th
e A
pp
licat
ion
of
Ag
reed
-Up
on
Pro
ced
ure
s o
n
Ind
irec
t C
ost
Rat
es P
rop
ose
d
by
Sch
ola
stic
, In
c.
01. T
o d
eter
min
e w
het
her
th
e ra
tes
and
co
st
pri
nci
ple
s w
ere
in c
om
plia
nce
wit
h O
MB
C
ircu
lar
A-1
22, C
ost
Pri
nci
ple
s fo
r N
on
-Pro
fit
Org
aniz
atio
ns.
01. H
arri
s re
po
rted
th
at S
cho
last
ic’s
gen
eral
led
ger
sys
tem
did
no
t ca
ptu
re d
irec
t an
d in
dir
ect
exp
ense
s in
a m
ann
er t
hat
eff
ecti
vely
id
enti
fied
ap
pro
pri
ate
ind
irec
t co
st p
oo
ls a
s re
qu
ired
by
OM
B
Cir
cula
r A
-122
. H
ow
ever
, Sch
ola
stic
mai
nta
ined
co
mp
reh
ensi
ve
and
det
aile
d s
up
po
rt f
or
its
pro
gra
m e
xpen
ses,
wh
ich
en
able
d
Har
ris
to c
om
pu
te t
he
corp
ora
tio
n’s
ind
irec
t co
st r
ates
fo
r it
s Fi
scal
Yea
rs e
nd
ed M
ay 3
1, 2
005,
an
d 2
004.
Th
e in
dep
end
ent
acco
un
tan
t re
com
men
ded
th
at A
/LM
/AQ
M r
equ
ire
Sch
ola
stic
to
d
evel
op
an
Ind
irec
t C
ost
Allo
cati
on
Pla
n in
co
nfo
rman
ce w
ith
O
MB
Cir
cula
r A
-122
an
d t
he
Fed
eral
Acq
uis
itio
n R
egu
lati
on
Par
t 31
.2 a
nd
mai
nta
in a
Jo
b C
ost
Acc
ou
nti
ng
Sys
tem
.
Appendix L
L-� i SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
18D
oS
OIG
AU
D/IQ
O-0
6-16
Ap
plic
atio
n o
f A
gre
ed-U
po
n
Pro
ced
ure
s o
f D
epar
tmen
t o
f St
ate
Pro
cure
men
t C
om
pet
itio
ns
To S
up
po
rt
Arm
ore
d V
ehic
les
in Ir
aq
01. T
o d
eter
min
e w
het
her
acq
uis
itio
n
pla
ns
wer
e p
rep
ared
an
d w
het
her
th
e p
rocu
rem
ents
, wh
ich
to
tale
d a
bo
ut
$43.
4 m
illio
n, w
ere
adeq
uat
ely
com
pet
ed a
nd
p
erfo
rmed
in a
cco
rdan
ce w
ith
th
e p
rovi
sio
ns
of
the
FAR
an
d D
OSA
R.
01. W
ith
reg
ard
to
th
e ve
hic
le a
rmo
rin
g s
ervi
ces,
th
e d
epar
tmen
t ex
ecu
ted
th
e ju
stifi
cati
on
s fo
r le
ss t
han
fu
ll an
d
op
en c
om
pet
itio
n in
acc
ord
ance
wit
h t
he
pro
visi
on
s o
f FA
R a
nd
D
OSA
R.
02. W
ith
reg
ard
to
th
e p
rocu
rem
ents
fo
r b
allis
tic
gla
ss, t
he
dep
artm
ent
iden
tifi
ed a
deq
uat
e co
mp
etit
ion
.19
Do
S O
IGA
UD
/IQO
-05-
1603
/01/
2005
Rev
iew
of
Ag
reed
-Up
on
Pr
oce
du
res
for
the
Ver
ifica
tio
n o
f Ex
cess
ive
Fuel
C
har
ges
in S
up
po
rt o
f JI
PTC
No
ne
No
ne
20D
oS
OIG
IT-I
QO
-05-
0405
/01/
2005
Surv
ey o
f Ir
aq IT
Wai
vers
No
ne
No
ne
21D
oS
OIG
0331
1-20
05D
1790
009
05/0
1/20
05A
ud
it o
f C
ost
-Plu
s C
on
trac
t fo
r Po
lice
Trai
nin
gN
on
eN
on
e
22D
oS
OIG
AU
D/IQ
O-0
6-17
Ap
plic
atio
n o
f A
gre
ed-U
po
n
Pro
ced
ure
s R
elat
ing
to
DEC
O,
Inc.
, Tas
k O
rder
No
. SA
LMEC
-04
-F-0
996
01. W
het
her
DEC
O’s
load
ed h
ou
rly
rate
s o
n
Task
Ord
er N
o. S
ALM
EC-0
4-F-
0996
du
plic
ated
w
hat
th
e B
ure
au o
f O
vers
eas
Bu
ildin
gs
Op
erat
ion
s (O
BO
) p
aid
as
dir
ect
trav
el
reim
bu
rsem
ent
for
the
per
iod
Au
gu
st 2
, 200
4,
to M
ay 3
1, 2
005.
02
. Wh
eth
er D
ECO
’s p
olic
ies
for
incl
ud
ing
co
sts
in t
he
ho
url
y ra
te c
om
plie
d w
ith
FA
R,
Part
31.
Un
der
th
e te
rms
of
the
task
ord
er,
DEC
O w
as t
o p
rovi
de
con
stru
ctio
n s
ite
secu
rity
m
on
ito
rin
g s
ervi
ces
in B
agh
dad
, Ira
q.
01. O
IG f
ou
nd
th
at D
ECO
’s lo
aded
ho
url
y ra
tes
did
no
t d
up
licat
e w
hat
OB
O p
aid
as
dir
ect
trav
el r
eim
bu
rsem
ent.
Ho
wev
er,
DEC
O’s
po
licie
s fo
r in
clu
din
g c
ost
s in
th
e h
ou
rly
rate
did
no
t al
way
s co
mp
ly w
ith
FA
R, P
art
31.
As
a re
sult
, OIG
qu
esti
on
ed
cost
s to
talin
g $
13,4
58. O
f th
at a
mo
un
t, O
IG c
lass
ified
$12
,808
as
un
allo
wab
le a
nd
$65
0 as
un
sup
po
rted
bec
ause
of
eith
er
inad
equ
ate
or
a la
ck o
f d
ocu
men
tati
on
. O
IG r
eco
mm
end
ed
that
A/L
M/A
QM
req
uir
e D
ECO
to
rei
mb
urs
e th
e d
epar
tmen
t fo
r u
nal
low
able
co
sts
and
pro
vid
e ad
dit
ion
al d
ocu
men
tati
on
fo
r th
e u
nsu
pp
ort
ed c
ost
s.
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
has
bee
n le
ft o
ut.
To
vi
ew t
he
com
ple
te s
et, p
leas
e ac
cess
th
e o
ffici
al d
ocu
men
t fo
un
d
on
th
e D
oS
OIG
web
site
: htt
p://
ww
w.s
tate
.go
v/.)
23D
oS
OIG
0414
1-20
05B
1790
0005
08/0
1/20
05B
illed
Co
sts
Un
der
Tas
k O
rder
s Su
bm
itte
d B
y R
ON
CO
(D
emin
ing
)
No
ne
No
ne
24D
oS
OIG
IT-I
QO
-05-
0608
/01/
2005
Emb
assy
Bag
hd
ad
Co
mm
un
icat
ion
s Se
curi
ty
Eval
uat
ion
No
ne
No
ne
25D
oS
OIG
ISP-
IQO
-05-
6007
/01/
2005
Rev
iew
of
Secu
rity
Pro
gra
ms
at U
.S. E
mb
assy
Bag
hd
adN
on
eN
on
e
26D
oS
OIG
3311
-20
05K
1790
0015
07/2
2/20
05A
pp
licat
ion
of
Ag
reed
-Up
on
Pr
oce
du
res
To C
alcu
late
Dai
ly
Life
Su
pp
ort
Rat
es U
nd
er
LOG
CA
P TO
100
No
ne
No
ne
27D
oS
OIG
ISP-
IQO
-05-
6107
/01/
2005
Rev
iew
of
Staf
fin
g P
roce
ss
at E
mb
assy
Bag
hd
ad’s
New
Em
bas
sy C
om
po
un
d
No
ne
No
ne
28D
oS
OIG
AU
D/IQ
O-0
5-24
03/2
8/20
05A
gre
ed-U
po
n P
roce
du
res
Rev
iew
of
Ind
irec
t R
ates
an
d
Equ
ipm
ent
Del
iver
y C
har
ge
Pro
po
sed
by
a D
epar
tmen
t C
on
trac
tor
and
Rev
iew
of
Acc
ou
nti
ng
Sys
tem
01. A
t th
e re
qu
est
of
the
Dep
artm
ent,
th
e D
oS
OIG
per
form
ed t
his
rev
iew
.01
. Th
e D
oS
OIG
did
no
t ta
ke e
xcep
tio
n t
o t
he
pro
po
sed
ind
irec
t ra
tes
or
equ
ipm
ent
del
iver
y ch
arg
e, b
ut
had
res
erva
tio
ns
as t
o
wh
eth
er t
he
equ
ipm
ent
del
iver
y ch
arg
e w
as p
rop
erly
tre
ated
as
an in
dir
ect
exp
ense
. (D
ue
to s
pac
e co
nst
rain
ts, s
om
e in
form
atio
n h
as b
een
left
ou
t. T
o
view
th
e co
mp
lete
set
, ple
ase
acce
ss t
he
offi
cial
do
cum
ent
fou
nd
o
n t
he
Do
S O
IG w
ebsi
te: h
ttp
://w
ww
.sta
te.g
ov/
.)29
Do
S O
IGA
UD
/CG
-05-
1802
/15/
2005
Surv
ey o
f D
epar
tmen
t o
f St
ate’
s Fu
nd
ing
fo
r Ir
aq01
. Id
enti
fy a
nd
qu
anti
fy f
un
din
g r
ecei
ved
by
Do
S ea
rmar
ked
fo
r Ir
aq. A
scer
tain
met
ho
ds
or
inst
rum
ents
use
d t
o c
on
vey
fun
ds,
an
d
com
pile
inve
nto
ry o
f au
dit
able
en
titi
es.
30D
oS
OIG
IBO
/IQO
-A-0
5-02
10/0
1/20
04R
evie
w o
f R
adio
Saw
a Su
pp
ort
To
Tra
nsi
tio
n in
Po
st-
Sad
dam
Iraq
01. D
eter
min
e if
USA
ID f
un
ds
use
d e
ffec
tive
ly
to e
nh
ance
dis
sem
inat
ion
of
hu
man
itar
ian
in
form
atio
n.
02. D
eter
min
e if
BB
G s
ucc
essf
ully
lau
nch
ed
03. P
rog
ram
co
mp
on
ents
of
inte
rag
ency
ag
reem
ent:
est
ablis
hin
g s
trin
ger
net
wo
rk,
airi
ng
pro
gra
ms
add
ress
ing
hu
man
itar
ian
an
d r
eco
nst
ruct
ion
eff
ort
s, a
nd
co
nd
uct
ing
au
die
nce
res
earc
h.
01. W
e re
com
men
d t
hat
Em
bas
sy B
agh
dad
es
tab
lish
a m
emo
ran
du
m o
f ag
reem
ent
wit
h t
he
U.S
. Arm
y to
en
sure
th
at it
co
nti
nu
es t
o p
rovi
de
the
emb
assy
wit
h
cash
ieri
ng
ser
vice
s as
nee
ded
. (D
ue
to s
pac
e co
nst
rain
ts, s
om
e in
form
atio
n
has
bee
n le
ft o
ut.
To
vie
w t
he
com
ple
te
set,
ple
ase
acce
ss t
he
offi
cial
do
cum
ent
fou
nd
on
th
e D
oS
OIG
web
site
: htt
p://
ww
w.
stat
e.g
ov/
.)
01. B
BG
did
no
t u
se f
un
ds
to e
nh
ance
dis
sem
inat
ion
of
rep
ort
s as
ex
pec
ted
an
d t
her
efo
re, f
un
din
g p
lan
no
t co
mp
lete
d.
02. B
BG
par
tial
ly m
et t
he
pri
nci
pal
req
uir
emen
ts o
f th
e in
tera
gen
cy a
gre
emen
t: s
etti
ng
up
a R
adio
Saw
a st
rin
ger
n
etw
ork
in Ir
aq, b
road
cast
ing
hu
man
itar
ian
pro
gra
mm
ing
, an
d
init
iati
ng
au
die
nce
res
earc
h.
03. B
BG
did
no
t p
rovi
de
per
iod
ic p
erfo
rman
ce r
epo
rts
or
pu
rch
ase
spec
ific
equ
ipm
ent.
Appendix L
JAnUARY 30, 2007 i REPORT TO CONGRESS i L-�
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
31D
oS
OIG
ISP-
IQO
-05-
5312
/01/
2004
Rev
iew
of
Off
-sit
e Su
pp
ort
to
Em
bas
sy B
agh
dad
N/A
32D
oS
OIG
AU
D/IQ
O-0
5-13
01/0
1/20
05A
gre
ed-U
po
n P
roce
du
res
of
Dai
ly D
irec
t La
bo
r, A
eria
l Su
pp
ort
Eq
uip
men
t &
Ind
irec
t Ex
pen
se R
ates
Pro
po
sed
b
y B
lack
wat
er S
ecu
rity
C
on
sult
ants
, Co
ntr
acto
r’s
Acc
ou
nti
ng
Sys
tem
&
Tim
ekee
pin
g P
roce
du
res
01. D
efin
itiz
atio
n s
up
po
rt t
o c
on
trac
t n
um
ber
S-
AQ
MPD
-04-
D-0
061
(BW
SC).
01. L
ack
of
tim
e sh
eets
, em
plo
yee
cert
ifica
tio
n, a
nd
ap
pro
val.
02. L
ack
of
wri
tten
pro
ced
ure
s fo
r ti
me
shee
ts.
03. A
lloca
tio
n o
f In
dir
ect
Co
sts.
04
. Co
sts
by
Co
ntr
act
Lin
e It
em -
OD
Cs.
05
. Pay
roll
and
Lab
or
Rec
ord
ing
. 06
. In
adeq
uat
e/u
nre
liab
le d
ata.
07
. In
con
sist
enci
es b
etw
een
th
e Pr
op
osa
l an
d A
cco
un
tin
g S
yste
m.
33D
oS
OIG
AU
D/C
G-0
4-41
07/0
1/20
04Fa
ct S
hee
t o
n Ir
aqi N
atio
nal
C
on
gre
ss S
up
po
rt F
ou
nd
atio
n34
Do
S O
IGIS
P-IQ
O-0
5-57
03/0
1/20
05R
evie
w o
f St
affi
ng
Em
bas
sy
Bag
hd
ad35
Do
S O
IGA
UD
/IQO
-04-
4809
/01/
2004
Rev
iew
of
Cas
hie
rin
g
Op
erat
ion
s at
Em
bas
sy
Bag
hd
ad
01. R
evie
w E
mb
assy
’s li
mit
ed c
ash
ieri
ng
o
per
atio
ns
and
sp
ecifi
cally
eva
luat
e in
tern
al
con
tro
ls r
elat
ed t
o c
ash
ieri
ng
op
erat
ion
at
U.S
. Em
bas
sy, B
agh
dad
incl
ud
ing
ad
equ
acy
of
fun
ds
adva
nce
d t
o c
ash
ier.
01.
No
fo
rmal
ag
reem
ent
w/D
oD
fo
r se
rvic
es c
urr
entl
y b
ein
g
per
form
ed b
y U
.S. A
rmy.
02
. No
po
licie
s/p
roce
du
res
for
Emb
assy
Bag
hd
ad/Ir
aqi S
up
po
rt
Un
it A
mm
an c
oo
rdin
atio
n/s
up
po
rt.
03. N
o f
ull-
tim
e IM
sp
ecia
list
ded
icat
ed t
o p
rovi
din
g s
up
po
rt t
o
offi
ces
in c
han
cery
.36
Do
S O
IGA
UD
/IQO
-04-
4709
/01/
2004
Rev
iew
of
Dep
artm
ent
of
Stat
e Pr
ocu
rem
ent
Co
mp
etit
ion
s To
Su
pp
ort
th
e Ir
aqi P
olic
e Tr
ain
ing
Pro
gra
m
01. R
evie
w c
om
plia
nce
w/c
on
trac
t co
mp
etit
ion
an
d a
war
d p
roce
du
res
asso
ciat
ed w
ith
th
e B
ure
au f
or
Inte
rnat
ion
al N
arco
tics
an
d L
aw
Enfo
rcem
ent
Aff
airs
(IN
L) p
rocu
rem
ent
acti
on
s su
pp
ort
ing
tra
inin
g Ir
aqi p
olic
e.
01.
Co
ntr
acti
ng
per
son
nel
fo
llow
ed a
pp
licab
le r
egu
lati
on
s an
d
pro
ced
ure
s.
02. H
ow
ever
, SO
W f
or
init
ial a
ctio
n d
id n
ot
accu
rate
ly d
escr
ibe
serv
ices
req
uir
ed.
37G
AO
GA
O-0
4-57
9T03
/18/
2004
Rec
ove
rin
g Ir
aq’s
Ass
ets:
Pr
elim
inar
y O
bse
rvat
ion
s o
n
U.S
. Eff
ort
s an
d C
hal
len
ges
38G
AO
GA
O-0
4-74
6R05
/25/
2004
Rep
ort
on
Iraq
Tra
nsi
tio
nal
La
w01
. Th
e ti
me
fram
es a
nd
Iraq
i go
vern
men
tal
stru
ctu
res
esta
blis
hed
by
the
tran
siti
on
al la
w.
02. A
rran
gem
ents
in t
he
law
fo
r th
e U
.S.-
led
m
ult
inat
ion
al f
orc
e, Ir
aqi s
ecu
rity
fo
rces
, an
d
mili
tias
. 03
. Mec
han
ism
s in
th
e la
w f
or
reso
lvin
g
dis
pu
tes
ove
r p
rop
erty
an
d t
erri
tori
es w
ith
in
Iraq
.
01. T
he
tran
siti
on
al la
w d
oes
no
t sp
ecif
y h
ow
th
e in
teri
m
go
vern
men
t is
to
be
form
ed o
r st
ruct
ure
d, b
ut
stat
es t
hat
th
e in
teri
m g
ove
rnm
ent
will
go
vern
in a
cco
rdan
ce w
ith
an
an
nex
to
b
e d
evel
op
ed.
02. T
he
tran
siti
on
al la
w c
on
tain
s so
me
pro
visi
on
s ad
dre
ssin
g
two
of
the
key
chal
len
ges
fac
ing
th
e in
teri
m a
nd
tra
nsi
tio
nal
g
ove
rnm
ents
—m
ain
tain
ing
a u
nifi
ed Ir
aq a
nd
en
suri
ng
its
secu
rity
—b
ut
man
y is
sues
rem
ain
op
en.
39G
AO
GA
O-0
4-86
9T06
/15/
2004
Co
ntr
act
Man
agem
ent:
C
on
trac
tin
g f
or
Iraq
R
eco
nst
ruct
ion
an
d G
lob
al
Log
isti
cs S
up
po
rt (
Test
imo
ny)
01. W
e m
ade
seve
ral r
eco
mm
end
atio
ns
to t
he
Secr
etar
y o
f th
e A
rmy,
incl
ud
ing
re
view
ing
ou
t-o
f-sc
op
e ta
sk o
rder
s to
ad
dre
ss o
uts
tan
din
g is
sues
an
d t
ake
app
rop
riat
e ac
tio
ns,
as
nec
essa
ry.
02. W
e al
so r
eco
mm
end
ed t
hat
th
e Se
cret
ary
of
Def
ense
eva
luat
e th
e le
sso
ns
lear
ned
in Ir
aq a
nd
dev
elo
p a
str
ateg
y fo
r as
suri
ng
th
at a
deq
uat
e ac
qu
isit
ion
sta
ff a
nd
o
ther
res
ou
rces
can
be
mad
e av
aila
ble
in a
ti
mel
y m
ann
er.
40G
AO
GA
O-0
3-79
2R05
/15/
2003
Reb
uild
ing
Iraq
01. B
ased
on
oth
er s
tud
ies.
Ask
s q
ues
tio
ns
as
to t
he
ove
rsig
ht
of
Iraq
Rec
on
stru
ctio
n.
41G
AO
GA
O-0
4-10
0609
/14/
2004
Fore
ign
Reg
imes
’ Ass
ets:
Th
e U
.S. F
aces
Ch
alle
ng
es in
R
eco
veri
ng
Ass
ets,
bu
t H
as
Mec
han
ism
s th
at C
ou
ld G
uid
e Fu
ture
Ass
ets
01. T
his
rep
ort
des
crib
es t
he
app
roac
h t
he
U.S
. g
ove
rnm
ent
use
s to
rec
ove
r fo
reig
n r
egim
es’
asse
ts.
02. E
xam
ines
th
e ch
alle
ng
es t
he
Un
ited
Sta
tes
face
s in
rec
ove
rin
g f
ore
ign
reg
imes
’ ass
ets.
03
. Exa
min
es t
he
mec
han
ism
s th
e U
nit
ed
Stat
es h
as u
sed
to
rec
ove
r Ir
aqi a
sset
s an
d
thei
r ap
plic
abili
ty t
o f
utu
re e
ffo
rts.
01. T
he
Dep
artm
ents
of
the
Trea
sury
an
d
Stat
e sh
ou
ld w
ork
wit
h U
.S. i
nte
llig
ence
an
d la
w e
nfo
rcem
ent
agen
cies
to
imp
rove
th
e ac
cura
cy a
nd
co
mp
lete
nes
s o
f ac
cou
nt
iden
tify
ing
info
rmat
ion
nee
ded
by
fin
anci
al
inst
itu
tio
ns
to id
enti
fy a
nd
fre
eze
asse
ts o
f fo
reig
n r
egim
es.
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
h
as b
een
left
ou
t. T
o v
iew
th
e co
mp
lete
se
t, p
leas
e ac
cess
th
e o
ffici
al d
ocu
men
t fo
un
d o
n t
he
GA
O w
ebsi
te: h
ttp
://w
ww
.gao
.g
ov/
do
csea
rch
/pas
twee
k.h
tml.)
01. U
.S. a
gen
cies
may
no
t b
e ab
le t
o r
ead
ily o
bta
in a
ccu
rate
an
d
com
ple
te in
form
atio
n o
n t
arg
eted
en
titi
es, s
uch
as
the
spel
ling
o
f n
ames
, ad
dre
sses
, an
d d
ates
of
bir
th.
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
has
bee
n le
ft o
ut.
To
vi
ew t
he
com
ple
te s
et, p
leas
e ac
cess
th
e o
ffici
al d
ocu
men
t fo
un
d
on
th
e G
AO
web
site
: htt
p://
ww
w.g
ao.g
ov/
do
csea
rch
/pas
twee
k.h
tml.)
Appendix L
L-� i SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
42G
AO
GA
O-0
5-43
1T03
/14/
2005
Reb
uild
ing
Iraq
: Pre
limin
ary
Ob
serv
atio
ns
on
Ch
alle
ng
es
in T
ran
sfer
rin
g S
ecu
rity
R
esp
on
sib
iliti
es t
o Ir
aqi
Mili
tary
an
d P
olic
e
01. G
AO
pro
vid
es p
relim
inar
y o
bse
rvat
ion
s o
n t
he
stra
teg
y fo
r tr
ansf
erri
ng
sec
uri
ty
resp
on
sib
iliti
es t
o Ir
aqi m
ilita
ry a
nd
po
lice
forc
es.
02. T
he
dat
a o
n t
he
stat
us
of
forc
es.
03. C
hal
len
ges
th
at t
he
Mu
lti-
Nat
ion
al F
orc
e in
Iraq
fac
es in
tra
nsf
erri
ng
sec
uri
ty m
issi
on
s to
th
ese
forc
es.
01. W
ith
ou
t re
liab
le r
epo
rtin
g d
ata,
a m
ore
cap
able
Iraq
i fo
rce,
an
d s
tro
ng
er Ir
aqi l
ead
ersh
ip, t
he
Dep
artm
ent
of
Def
ense
fac
es
dif
ficu
ltie
s in
imp
lem
enti
ng
its
stra
teg
y to
dra
w d
ow
n U
.S. f
orc
es
fro
m Ir
aq.
02. T
he
mu
ltin
atio
nal
fo
rce
is t
akin
g s
tep
s to
ad
dre
ss t
hes
e ch
alle
ng
es, s
uch
as
dev
elo
pin
g a
sys
tem
to
ass
ess
un
it r
ead
ines
s an
d e
mb
edd
ing
U.S
. fo
rces
wit
hin
Iraq
i un
its.
43G
AO
GA
O-0
5-32
803
/17/
2005
Def
ense
Lo
gis
tics
- H
igh
Lev
el
Do
D C
oo
rdin
atio
n is
Nee
ded
To
Fu
rth
er Im
pro
ve t
he
Man
agem
ent
of
the
Arm
y’s
LOG
CA
P C
on
trac
t
01. T
his
rep
ort
ass
esse
s th
e ex
ten
t to
wh
ich
th
e A
rmy
is t
akin
g a
ctio
n t
o im
pro
ve t
he
man
agem
ent
and
ove
rsig
ht
of
LOG
CA
P an
d
wh
eth
er f
urt
her
op
po
rtu
nit
ies
for
usi
ng
th
is
con
trac
t ef
fect
ivel
y ex
ist.
01. T
o m
ake
mo
re e
ffec
tive
use
of
LOG
CA
P w
e re
com
men
d t
hat
th
e Se
cret
ary
of
Def
ense
tak
e th
e fo
llow
ing
act
ion
s:
- D
esig
nat
e a
LOG
CA
P co
ord
inat
or
wit
h t
he
auth
ori
ty t
o p
arti
cip
ate
in d
elib
erat
ion
s an
d a
dvo
cate
fo
r th
e m
ost
eff
ecti
ve a
nd
ef
fici
ent
use
of
the
LOG
CA
P co
ntr
act.
Are
as
wh
ere
we
bel
ieve
th
is c
oo
rdin
ato
r sh
ou
ld
pro
vid
e o
vers
igh
t in
clu
de
(1)
revi
ewin
g
pla
nn
ing
fo
r th
e u
se o
f LO
GC
AP
to e
nsu
re
it is
in a
cco
rdan
ce w
ith
Arm
y d
oct
rin
e an
d
gu
idan
ce; (
2) e
valu
atin
g t
he
typ
es a
nd
fr
equ
ency
of
serv
ices
to
be
pro
vid
ed; a
nd
(3)
ev
alu
atin
g t
he
exte
nt
to w
hic
h t
he
con
trac
t is
bei
ng
use
d e
con
om
ical
ly a
nd
effi
cien
tly.
02
. Dir
ect
the
coo
rdin
ato
r to
ad
vise
th
e Se
cret
ary
of
un
reso
lved
dif
fere
nce
s am
on
g
the
Do
D c
om
po
nen
ts o
n h
ow
bes
t to
use
LO
GC
AP,
an
d t
o r
epo
rt t
o t
he
Secr
etar
y p
erio
dic
ally
reg
ard
ing
ho
w e
ffec
tive
ly
LOG
CA
P is
bei
ng
use
d.
01. F
irst
, alt
ho
ug
h D
oD
co
nti
nu
es t
o a
gre
e w
ith
ou
r Ju
ly 2
004
reco
mm
end
atio
n t
o c
reat
e te
ams
of
sub
ject
mat
ter
exp
erts
to
rev
iew
co
ntr
act
acti
viti
es f
or
eco
no
my
and
effi
cien
cy, i
t h
as n
ot
do
ne
so y
et b
ecau
se t
he
nee
d t
o r
esp
on
d t
o s
tatu
tory
re
qu
irem
ents
to
ok
pre
ced
ence
. 02
. Th
e se
con
d a
rea
nee
din
g a
tten
tio
n is
th
e co
ord
inat
ion
of
con
trac
t ac
tivi
ties
bet
wee
n D
oD
co
mp
on
ents
invo
lved
wit
h u
sin
g
LOG
CA
P.
44G
AO
GA
O-0
5-28
0R04
/29/
2005
Def
ense
Bas
e A
ct In
sura
nce
The
ob
ject
ives
of
ou
r re
view
wer
e to
:
01. I
den
tify
th
e co
st t
o t
he
U.S
. go
vern
men
t
of
insu
ran
ce c
ove
rag
e p
urc
has
ed u
nd
er D
BA
. 02
. To
ass
ess
the
act’
s im
ple
men
tati
on
.
01. I
t is
dif
ficu
lt t
o d
eter
min
e w
het
her
all
DB
A in
sura
nce
is
pu
rch
ased
in a
co
st-e
ffec
tive
man
ner
or
if a
gen
cies
’ im
ple
men
tati
on
ch
alle
ng
es h
ind
er t
hei
r ef
fect
iven
ess
in
pro
vid
ing
wo
rker
s’ c
om
pen
sati
on
co
vera
ge
un
der
DB
A.
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
has
bee
n le
ft o
ut.
To
vi
ew t
he
com
ple
te s
et, p
leas
e ac
cess
th
e o
ffici
al d
ocu
men
t fo
un
d
on
th
e G
AO
web
site
: htt
p://
ww
w.g
ao.g
ov/
do
csea
rch
/pas
twee
k.h
tml.)
45G
AO
GA
O-0
5-23
302
/01/
2005
Pro
gre
ss in
Imp
lem
enti
ng
th
e Se
rvic
es A
cqu
isit
ion
Ref
orm
A
ct (
SAR
A)
01. G
AO
was
ask
ed t
o r
epo
rt o
n p
rog
ress
in
imp
lem
enti
ng
SA
RA
’s p
rovi
sio
ns.
01. W
hile
nea
rly
all t
he
key
pro
visi
on
s o
f SA
RA
are
bei
ng
im
ple
men
ted
, so
me
pro
visi
on
s ar
e fu
rth
er a
lon
g t
han
oth
ers.
02
. Ju
st o
ver
a ye
ar a
fter
th
e en
actm
ent
of
SAR
A, p
rog
ress
mad
e o
n r
egu
lati
on
s, g
uid
ance
, an
d o
ther
imp
lem
enti
ng
act
ion
s va
ries
.46
GA
OG
AO
-04-
605
06/0
1/20
04R
ebu
ildin
g Ir
aq -
Fis
cal
Year
200
3 C
on
trac
t A
war
d
Pro
ced
ure
s an
d M
anag
emen
t C
hal
len
ges
01. G
AO
det
erm
ined
wh
eth
er a
gen
cies
had
co
mp
lied
wit
h c
om
pet
itio
n r
equ
irem
ents
in
aw
ard
ing
new
co
ntr
acts
an
d is
suin
g t
ask
ord
ers
and
eva
luat
ed a
gen
cies
’ in
itia
l eff
ort
s in
car
ryin
g o
ut
con
trac
t ad
min
istr
atio
n t
asks
.
01. W
e re
com
men
d t
hat
th
e Se
cret
ary
of
the
Arm
y ta
ke t
he
follo
win
g f
ou
r ac
tio
ns:
R
evie
w t
he
ou
t-o
f-sc
op
e ta
sk o
rder
s fo
r Ir
aqi
med
ia a
nd
su
bje
ct m
atte
r ex
per
ts is
sued
b
y th
e D
efen
se C
on
trac
tin
g C
om
man
d-
Was
hin
gto
n a
nd
tak
e an
y n
eces
sary
re
med
ial a
ctio
ns.
02
. En
sure
th
at a
ny
futu
re t
ask
ord
ers
un
der
th
e LO
GC
AP
con
trac
t fo
r Ir
aq r
eco
nst
ruct
ion
ac
tivi
ties
are
wit
hin
th
e sc
op
e o
f th
at
con
trac
t.
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
h
as b
een
left
ou
t. T
o v
iew
th
e co
mp
lete
se
t, p
leas
e ac
cess
th
e o
ffici
al d
ocu
men
t fo
un
d o
n t
he
GA
O w
ebsi
te: h
ttp
://w
ww
.gao
.g
ov/
do
csea
rch
/pas
twee
k.h
tml.)
01. A
gen
cies
use
d s
ole
-so
urc
e o
r lim
ited
co
mp
etit
ion
ap
pro
ach
es
to is
sue
new
rec
on
stru
ctio
n c
on
trac
ts, a
nd
wh
en d
oin
g s
o,
gen
eral
ly c
om
plie
d w
ith
ap
plic
able
law
s an
d r
egu
lati
on
s.
02. A
gen
cies
did
no
t, h
ow
ever
, alw
ays
com
ply
wit
h r
equ
irem
ents
w
hen
issu
ing
tas
k o
rder
s u
nd
er e
xist
ing
co
ntr
acts
.
47G
AO
GA
O-0
4-90
2R06
/01/
2004
Reb
uild
ing
Iraq
- R
eso
urc
e,
Secu
rity
, Go
vern
ance
, Ess
enti
al
Serv
ices
, an
d O
vers
igh
t Is
sues
01. T
his
rep
ort
fo
cuse
s o
n is
sues
ass
oci
ated
w
ith
res
ou
rces
, sec
uri
ty, g
ove
rnan
ce, a
nd
es
sen
tial
ser
vice
s.
01. S
ever
al k
ey c
hal
len
ges
will
aff
ect
the
po
litic
al t
ran
siti
on
, th
e p
ace
and
co
st o
f re
con
stru
ctio
n, a
nd
th
e ty
pe
of
assi
stan
ce
pro
vid
ed b
y th
e in
tern
atio
nal
co
mm
un
ity.
02
. Giv
en t
he
inst
abili
ty a
nd
un
cert
ain
ty in
Iraq
, th
ere
are
also
q
ues
tio
ns
abo
ut
wh
at o
pti
on
s an
d c
on
tin
gen
cy p
lan
s ar
e b
ein
g
dev
elo
ped
to
ad
dre
ss t
hes
e o
ng
oin
g a
nd
fu
ture
ch
alle
ng
es.
48G
AO
GA
O-0
4-55
904
/01/
2004
Stat
e D
ept.
Issu
es A
ffec
tin
g
Iraq
Nat
ion
al C
on
gre
ssG
AO
was
ask
ed t
o r
evie
w: 0
1. T
he
his
tory
of
the
Dep
artm
ent
of
Stat
e’s
fun
din
g o
f IN
CSF
b
road
cast
ing
act
ivit
ies.
02
. Th
e ke
y is
sues
aff
ecti
ng
Sta
te’s
fu
nd
ing
d
ecis
ion
s.
01. T
hro
ug
h t
hei
r in
abili
ty t
o w
ork
to
get
her
to
res
tart
Lib
erty
TV
, Sta
te a
nd
INC
SF m
isse
d a
ch
ance
to
rea
ch t
he
Iraq
i peo
ple
at
crit
ical
tim
es p
rio
r to
an
d d
uri
ng
th
e M
arch
200
3 w
ar in
Iraq
.
Appendix L
JAnUARY 30, 2007 i REPORT TO CONGRESS i L-7
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
49G
AO
GA
O-0
5-73
707
/28/
2005
Reb
uild
ing
Iraq
: Act
ion
s N
eed
ed T
o Im
pro
ve U
se o
f Pr
ivat
e Se
curi
ty P
rovi
der
s
01. G
AO
eva
luat
ed t
he
exte
nt
to w
hic
h U
.S.
agen
cies
an
d c
on
trac
tors
acq
uir
ed s
ecu
rity
se
rvic
es f
rom
pri
vate
pro
vid
ers.
02
. Th
e U
.S. m
ilita
ry a
nd
pri
vate
sec
uri
ty
pro
vid
ers
dev
elo
ped
a w
ork
ing
rel
atio
nsh
ip.
03. U
.S. a
gen
cies
ass
esse
d t
he
cost
s o
f u
sin
g
pri
vate
sec
uri
ty p
rovi
der
s o
n r
eco
nst
ruct
ion
co
ntr
acts
.
01. T
o a
ssis
t co
ntr
acto
rs o
per
atin
g in
h
ost
ile e
nvi
ron
men
ts in
ob
tain
ing
sec
uri
ty
serv
ices
req
uir
ed t
o e
nsu
re s
ucc
essf
ul
con
trac
t ex
ecu
tio
n, w
e re
com
men
d t
hat
th
e Se
cret
ary
of
Stat
e, t
he
Secr
etar
y o
f D
efen
se, a
nd
th
e A
dm
inis
trat
or,
U.S
. Ag
ency
fo
r In
tern
atio
nal
Dev
elo
pm
ent,
exp
lore
o
pti
on
s th
at w
ou
ld e
nab
le c
on
trac
tors
to
o
bta
in s
uch
ser
vice
s q
uic
kly
and
effi
cien
tly.
Su
ch o
pti
on
s m
ay in
clu
de,
fo
r ex
amp
le,
iden
tify
ing
min
imu
m s
tan
dar
ds
for
pri
vate
se
curi
ty p
erso
nn
el q
ual
ifica
tio
ns,
tra
inin
g
req
uir
emen
ts, a
nd
oth
er k
ey p
erfo
rman
ce
char
acte
rist
ics
that
pri
vate
sec
uri
ty
per
son
nel
sh
ou
ld p
oss
ess;
est
ablis
hin
g
qu
alifi
ed v
end
or
lists
; an
d/o
r es
tab
lish
ing
co
ntr
acti
ng
veh
icle
s w
hic
h c
on
trac
tors
co
uld
b
e au
tho
rize
d t
o u
se.
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
h
as b
een
left
ou
t. T
o v
iew
th
e co
mp
lete
se
t, p
leas
e ac
cess
th
e o
ffici
al d
ocu
men
t fo
un
d o
n t
he
GA
O w
ebsi
te: h
ttp
://w
ww
.gao
.g
ov/
do
csea
rch
/pas
twee
k.h
tml)
01. O
vera
ll, G
AO
fo
un
d t
hat
co
ntr
acto
rs r
epla
ced
th
eir
init
ial
secu
rity
pro
vid
ers
on
mo
re t
han
hal
f th
e 20
03 c
on
trac
ts it
re
view
ed. C
on
trac
tor
offi
cial
s at
trib
ute
d t
his
tu
rno
ver
to v
ario
us
fact
ors
, in
clu
din
g t
he
abse
nce
of
use
ful a
gen
cy g
uid
ance
. (D
ue
to s
pac
e co
nst
rain
ts, s
om
e in
form
atio
n h
as b
een
left
ou
t. T
o
view
th
e co
mp
lete
set
, ple
ase
acce
ss t
he
offi
cial
do
cum
ent
fou
nd
o
n t
he
GA
O w
ebsi
te: h
ttp
://w
ww
.gao
.go
v/d
ocs
earc
h/p
astw
eek.
htm
l.)
50G
AO
GA
O-0
5-93
2R09
/07/
2005
Reb
uild
ing
Iraq
: U.S
. A
ssis
tan
ce f
or
the
Jan
uar
y 20
05 E
lect
ion
s
01. R
epo
rt p
rovi
des
info
rmat
ion
on
U.S
. as
sist
ance
to
Iraq
fo
r th
e el
ecti
on
s an
d
imp
rove
men
ts in
th
e el
ecti
on
s p
roce
ss t
hat
p
arti
cip
atin
g o
rgan
izat
ion
s id
enti
fied
fo
r fu
ture
ele
ctio
ns.
01. C
on
fere
nce
par
tici
pan
ts id
enti
fied
ele
ctio
ns
man
agem
ent,
m
edia
invo
lvem
ent
in t
he
elec
tio
ns
pro
cess
, an
d v
ote
r ed
uca
tio
n
as a
reas
nee
din
g im
pro
vem
ent.
02
. In
ad
dit
ion
, par
tici
pan
ts s
ug
ges
ted
th
at t
he
IEC
I dev
elo
p a
w
ay t
o a
dd
ress
reg
ion
al d
iffe
ren
ces
in v
ote
r ed
uca
tio
n.
51G
AO
GA
O-0
5-87
209
/07/
2005
Reb
uild
ing
Iraq
: U.S
. Wat
er
and
San
itat
ion
Eff
ort
s N
eed
Imp
rove
d M
easu
res
for
Ass
essi
ng
Imp
act
and
Su
stai
ned
Res
ou
rces
fo
r M
ain
tain
ing
Fac
iliti
es
Ass
essm
ent
of
U.S
. act
ivit
ies
in t
he
wat
er a
nd
sa
nit
atio
n s
ecto
r in
clu
din
g
01. T
he
fun
din
g a
nd
sta
tus
of
U.S
. act
ivit
ies,
02
. U.S
. eff
ort
s to
mea
sure
pro
gre
ss,
03. T
he
fact
ors
aff
ecti
ng
th
e im
ple
men
tati
on
o
f re
con
stru
ctio
n a
ctiv
itie
s, a
nd
04
. Th
e su
stai
nab
ility
of
U.S
. fu
nd
ed p
roje
cts.
01. S
ecre
tary
of
Stat
e sh
ou
ld e
stab
lish
an
d
mo
nit
or
imp
rove
d in
dic
ato
rs a
nd
mea
sure
s th
at a
sses
s h
ow
U.S
. eff
ort
s ar
e im
pro
vin
g
wat
er a
nd
san
itat
ion
ser
vice
s in
Iraq
an
d
02. W
ork
wit
h Ir
aqi m
inis
trie
s to
ass
ess
and
o
bta
in t
he
reso
urc
es n
eed
ed t
o o
per
ate
and
m
ain
tain
fac
iliti
es.
01. S
tate
has
set
bro
ad g
oal
s fo
r p
rovi
din
g e
ssen
tial
ser
vice
s in
Iraq
, bu
t th
e la
ck o
f so
un
d p
erfo
rman
ce d
ata
and
mea
sure
s fo
r th
e w
ater
an
d s
anit
atio
n s
ecto
r p
rese
nt
chal
len
ges
in
det
erm
inin
g t
he
imp
act
of
U.S
. pro
ject
s.
02. U
SAID
-fu
nd
ed s
urv
eys
rep
ort
th
at Ir
aqis
exp
erie
nce
low
leve
ls
of
acce
ss a
nd
sat
isfa
ctio
n w
ith
wat
er a
nd
san
itat
ion
ser
vice
s.
03. P
oo
r se
curi
ty a
nd
man
agem
ent
chal
len
ges
hav
e ad
vers
ely
affe
cted
th
e U
.S. w
ater
an
d s
anit
atio
n r
eco
nst
ruct
ion
pro
gra
m,
lead
ing
to
pro
ject
del
ays
and
incr
ease
d c
ost
s.
04. O
ther
fac
tors
th
at im
ped
e p
rog
ress
an
d in
crea
se c
ost
incl
ud
e la
ck o
f ag
reem
ent
on
pro
ject
sco
pe,
sta
ffin
g t
urn
ove
r, in
flat
ion
, u
nan
tici
pat
ed s
ite
con
dit
ion
s, a
nd
un
cert
ain
ow
ner
ship
of
pro
ject
si
tes.
52G
AO
GA
O-0
5-87
607
/28/
2005
Reb
uild
ing
Iraq
: Sta
tus
of
Fun
din
g a
nd
Rec
on
stru
ctio
nR
epo
rt p
rovi
des
info
rmat
ion
on
01
. Th
e fu
nd
ing
ap
plie
d t
o t
he
reco
nst
ruct
ion
ef
fort
, 02
. U.S
. act
ivit
ies
and
pro
gre
ss m
ade
in t
he
oil,
po
wer
, wat
er, a
nd
hea
lth
sec
tors
an
d k
ey
chal
len
ges
th
at t
hes
e se
cto
rs f
ace.
01. T
he
U.S
. has
co
mp
lete
d p
roje
cts
in Ir
aq t
hat
hav
e h
elp
ed
to r
esto
re b
asic
ser
vice
s, s
uch
as
reh
abili
tati
ng
oil
wel
ls a
nd
re
fin
erie
s, in
crea
sin
g e
lect
rica
l gen
erat
ion
cap
acit
y, r
esto
rin
g
wat
er t
reat
men
t p
lan
ts, a
nd
ree
stab
lish
ing
Iraq
i bas
ic h
ealt
h c
are
serv
ices
. 02
. Rec
on
stru
ctio
n e
ffo
rts
con
tin
ue
to f
ace
chal
len
ges
su
ch
as r
ebu
ildin
g in
an
inse
cure
en
viro
nm
ent,
en
suri
ng
th
e su
stai
nab
ility
of
com
ple
ted
pro
ject
s, a
nd
mea
suri
ng
pro
gra
m
resu
lts.
53G
AO
GA
O-0
4-65
1T04
/07/
2004
UN
ITED
NA
TIO
NS
Ob
serv
atio
ns
on
th
e O
il fo
r Fo
od
Pro
gra
m
01. G
AO
rep
ort
s o
n it
s es
tim
ates
of
the
reve
nu
e d
iver
ted
fro
m t
he
pro
gra
m.
02. P
rovi
des
pre
limin
ary
ob
serv
atio
ns
on
th
e p
rog
ram
’s a
dm
inis
trat
ion
. 03
. Des
crib
es s
om
e ch
alle
ng
es in
its
tran
sfer
to
th
e C
PA.
04. D
iscu
sses
th
e ch
alle
ng
es Ir
aq f
aces
as
it
assu
mes
pro
gra
m r
esp
on
sib
ility
.
01. I
nad
equ
ate
ove
rsig
ht
and
co
rru
pti
on
in t
he
Oil
for
Foo
d
pro
gra
m r
aise
co
nce
rns
abo
ut
the
Iraq
i go
vern
men
t’s
abili
ty t
o
imp
ort
an
d d
istr
ibu
te O
il fo
r Fo
od
co
mm
od
itie
s an
d m
anag
e at
le
ast
$32
bill
ion
in e
xpec
ted
do
no
r re
con
stru
ctio
n f
un
ds.
54G
AO
GA
O-0
4-83
1R05
/27/
2004
Fin
anci
al S
ervi
ces:
Po
st-
hea
rin
g Q
ues
tio
ns
Reg
ard
ing
R
eco
veri
ng
Fo
reig
n R
egim
es’
Ass
ets
(Tes
tim
on
y)
N/A
Appendix L
L-8 i SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
55G
AO
GA
O-0
4-85
407
/01/
2004
MIL
ITA
RY O
PER
ATI
ON
S D
oD
’s
Exte
nsi
ve U
se o
f Lo
gis
tics
Su
pp
ort
Co
ntr
acts
Req
uir
es
Stre
ng
then
ed O
vers
igh
t
01. A
s re
qu
este
d, G
AO
ass
esse
d D
oD
’s
pla
nn
ing
in it
s u
se o
f lo
gis
tics
su
pp
ort
co
ntr
acts
in c
on
tin
gen
cy o
per
atio
ns;
d
eter
min
ed w
het
her
Do
D h
as h
ad c
on
trac
t o
vers
igh
t p
roce
sses
th
at a
re a
deq
uat
e to
en
sure
th
at q
ual
ity
serv
ices
wer
e p
rovi
ded
in
an e
con
om
ical
an
d e
ffici
ent
man
ner
. 02
. Ass
esse
d t
he
exte
nt
to w
hic
h D
oD
p
rovi
ded
tra
ined
per
son
nel
qu
alifi
ed t
o
ove
rsee
its
con
trac
tors
.
01. E
mp
has
ize
to t
he
hea
ds
of
Do
D
com
po
nen
ts t
he
nee
d t
o c
om
ply
wit
h
gu
idan
ce t
o id
enti
fy o
per
atio
nal
re
qu
irem
ents
th
at a
re t
o b
e p
rovi
ded
by
con
trac
tors
ear
ly in
th
e p
lan
nin
g p
roce
ss
and
invo
lve
the
con
trac
tor
in t
he
pla
nn
ing
, w
her
e p
ract
icab
le. I
f se
curi
ty c
on
cern
s p
reve
nt
the
invo
lvem
ent
of
the
con
trac
tor,
dir
ect
that
un
clas
sifi
ed s
tate
men
ts o
f w
ork
be
dev
elo
ped
an
d p
rovi
ded
to
th
e co
ntr
acto
r. (D
ue
to s
pac
e co
nst
rain
ts, s
om
e in
form
atio
n
has
bee
n le
ft o
ut.
To
vie
w t
he
com
ple
te
set,
ple
ase
acce
ss t
he
offi
cial
do
cum
ent
fou
nd
on
th
e G
AO
web
site
: htt
p://
ww
w.g
ao.
go
v/d
ocs
earc
h/p
astw
eek.
htm
l.)
01. T
he
effe
ctiv
enes
s o
f D
oD
’s p
lan
nin
g t
o u
se t
he
log
isti
cs
sup
po
rt c
on
trac
ts d
uri
ng
co
nti
ng
ency
op
erat
ion
s va
ries
wid
ely
bet
wee
n t
he
com
man
ds
that
use
th
em a
nd
th
e co
ntr
acts
th
emse
lves
. 02
. Do
D’s
co
ntr
act
ove
rsig
ht
pro
cess
es w
ere
gen
eral
ly g
oo
d,
alth
ou
gh
th
ere
is r
oo
m f
or
imp
rove
men
t.
03. D
oD
did
no
t h
ave
suffi
cien
t n
um
ber
s o
f tr
ain
ed p
erso
nn
el
in p
lace
to
pro
vid
e ef
fect
ive
ove
rsig
ht
of
its
log
isti
cs s
up
po
rt
con
trac
tors
.
56G
AO
GA
O-0
4-73
0T04
/28/
2004
UN
ITED
NA
TIO
NS
O
bse
rvat
ion
s o
n t
he
Man
agem
ent
and
Ove
rsig
ht
of
the
Oil
for
Foo
d P
rog
ram
01. G
AO
rep
ort
s o
n it
s es
tim
ates
of
the
illeg
al
reve
nu
e ac
qu
ired
by
the
form
er Ir
aqi r
egim
e in
vio
lati
on
of
UN
san
ctio
ns.
02
. Pro
vid
es o
bse
rvat
ion
s o
n p
rog
ram
ad
min
istr
atio
n.
03. D
escr
ibes
th
e ch
alle
ng
es f
acin
g t
he
CPA
an
d t
he
Iraq
i go
vern
men
t in
ad
min
iste
rin
g
rem
ain
ing
co
ntr
acts
. 04
. Dis
cuss
es p
ote
nti
al is
sues
fo
r fu
rth
er
inve
stig
atio
n.
01. S
um
mar
ies
of
inte
rnal
au
dit
rep
ort
s p
oin
ted
to
so
me
con
cern
s re
gar
din
g p
rocu
rem
ent,
co
ord
inat
ion
, mo
nit
ori
ng
, an
d o
vers
igh
t an
d c
on
clu
ded
th
at O
IP h
ad g
ener
ally
res
po
nd
ed t
o a
ud
it
reco
mm
end
atio
ns.
57G
AO
GA
O-0
4-88
0T06
/16/
2004
UN
ITED
NA
TIO
NS
O
bse
rvat
ion
s o
n t
he
Oil
for
Foo
d P
rog
ram
an
d Ir
aq’s
Fo
od
Se
curi
ty
01. G
AO
rep
ort
s o
n it
s es
tim
ates
of
the
illeg
al
reve
nu
e ac
qu
ired
by
the
form
er Ir
aqi r
egim
e in
vio
lati
on
of
UN
san
ctio
ns.
02
. Pro
vid
es o
bse
rvat
ion
s o
n p
rog
ram
ad
min
istr
atio
n .
3. D
escr
ibes
th
e cu
rren
t an
d f
utu
re c
hal
len
ges
in
ach
ievi
ng
fo
od
sec
uri
ty.
01. E
volv
ing
po
licy
and
imp
lem
enta
tio
n d
ecis
ion
s o
n t
he
foo
d
dis
trib
uti
on
sys
tem
an
d t
he
wo
rsen
ing
sec
uri
ty s
itu
atio
n h
ave
affe
cted
th
e m
ove
men
t o
f fo
od
co
mm
od
itie
s w
ith
in Ir
aq.
58G
AO
GA
O-0
4-95
3T07
/08/
2004
UN
ITED
NA
TIO
NS
O
bse
rvat
ion
s o
n t
he
Oil
for
Foo
d P
rog
ram
an
d A
reas
fo
r Fu
rth
er In
vest
igat
ion
01. G
AO
rep
ort
s o
n e
stim
ates
of
the
illeg
al
reve
nu
e ac
qu
ired
by
the
form
er Ir
aqi r
egim
e in
vio
lati
on
of
UN
san
ctio
ns.
02
. Pro
vid
es s
om
e o
bse
rvat
ion
s o
n t
he
adm
inis
trat
ion
of
the
pro
gra
m.
03. S
ug
ges
ts a
reas
fo
r ad
dit
ion
al a
nal
ysis
an
d
sum
mar
izes
th
e st
atu
s o
f se
vera
l on
go
ing
in
vest
igat
ion
s.
01. O
ng
oin
g in
vest
igat
ion
s o
f th
e O
il fo
r Fo
od
pro
gra
m m
ay
wis
h t
o f
urt
her
exa
min
e h
ow
th
e st
ruct
ure
of
the
pro
gra
m
enab
led
th
e Ir
aqi g
ove
rnm
ent
to o
bta
in il
leg
al r
even
ues
, th
e ro
le
of
mem
ber
sta
tes
in m
on
ito
rin
g a
nd
en
forc
ing
th
e sa
nct
ion
s,
acti
on
s ta
ken
to
red
uce
oil
smu
gg
ling
, an
d t
he
resp
on
sib
iliti
es
and
pro
ced
ure
s fo
r as
sess
ing
pri
ce r
easo
nab
len
ess
in c
om
mo
dit
y co
ntr
acts
.
59G
AO
GA
O-0
6-17
9T10
/18/
2005
REB
UIL
DIN
G IR
AQ
: En
han
cin
g
Secu
rity
, Mea
suri
ng
Pro
gra
m
Res
ult
s, a
nd
Mai
nta
inin
g
Infr
astr
uct
ure
Are
Nec
essa
ry
To M
ake
Sig
nifi
can
t an
d
Sust
ain
able
Pro
gre
ss
01. I
n t
his
tes
tim
on
y, G
AO
dis
cuss
es: T
he
fun
din
g u
sed
to
reb
uild
an
d s
tab
ilize
Iraq
; 02
. Th
e ch
alle
ng
es t
hat
th
e U
nit
ed S
tate
s fa
ces
in it
s re
bu
ildin
g a
nd
sta
bili
zati
on
eff
ort
s.
The
Un
ited
Sta
tes
face
s th
ree
key
chal
len
ges
in s
tab
ilizi
ng
an
d
reb
uild
ing
Iraq
:
01. T
he
secu
rity
en
viro
nm
ent
and
th
e co
nti
nu
ing
str
eng
th o
f th
e in
surg
ency
hav
e m
ade
it d
iffi
cult
fo
r th
e U
nit
ed S
tate
s to
tr
ansf
er s
ecu
rity
res
po
nsi
bili
ties
to
Iraq
i fo
rces
an
d t
o e
ng
age
in
reb
uild
ing
eff
ort
s.
02. I
nad
equ
ate
per
form
ance
dat
a an
d m
easu
res
mak
e it
d
iffi
cult
to
det
erm
ine
the
ove
rall
pro
gre
ss a
nd
imp
act
of
U.S
. re
con
stru
ctio
n e
ffo
rts.
03
. Th
e U
.S. r
eco
nst
ruct
ion
pro
gra
m h
as e
nco
un
tere
d
dif
ficu
ltie
s w
ith
Iraq
’s a
bili
ty t
o m
ain
tain
new
an
d r
ehab
ilita
ted
in
fras
tru
ctu
re p
roje
cts
and
to
ad
dre
ss m
ain
ten
ance
nee
ds
in t
he
wat
er, s
anit
atio
n, a
nd
ele
ctri
city
sec
tors
.60
GA
OG
AO
-03-
1088
09/0
1/20
03M
ILIT
ARY
OPE
RA
TIO
NS
Fisc
al
Year
200
3 O
blig
atio
ns
Are
Su
bst
anti
al, b
ut
May
Res
ult
in
Les
s O
blig
atio
ns
Than
Ex
pec
ted
To e
xam
ine
the
adeq
uac
y o
f fu
nd
ing
fo
r th
e G
lob
al W
ar o
n T
erro
rism
(G
WO
T), w
e re
view
ed:
01
. Th
e Pr
esid
ent’
s Fi
scal
Yea
r 20
03 b
ud
get
re
qu
est
for
sup
ple
men
tal a
pp
rop
riat
ion
s.
02. A
pp
licab
le la
ws
and
acc
om
pan
yin
g r
epo
rts
app
rop
riat
ing
fu
nd
s fo
r G
WO
T.
03. D
oD
rep
ort
s o
n t
he
ob
ligat
ion
of
fun
ds.
01. G
AO
rec
om
men
ds
that
th
e D
epar
tmen
t o
f D
efen
se (
Do
D)
take
sev
eral
act
ion
s to
en
sure
th
at t
he
Fisc
al Y
ear
2003
fu
nd
s ap
pro
pri
ated
fo
r G
WO
T ar
e fu
lly u
tiliz
ed,
incl
ud
ing
th
at t
he
Secr
etar
y o
f D
efen
se
revi
ew t
he
serv
ices
’ sp
end
ing
pla
ns
bef
ore
tr
ansf
erri
ng
ad
dit
ion
al f
un
ds
fro
m t
he
Iraq
i Fr
eed
om
Fu
nd
to
en
sure
th
e fu
nd
s w
ill b
e o
blig
ated
as
pla
nn
ed.
02. G
AO
als
o s
ug
ges
ts t
hat
, giv
en t
he
resu
lts
of
this
rev
iew
, Co
ng
ress
no
t p
rovi
de
the
$1.4
b
illio
n r
equ
este
d b
y th
e Pr
esid
ent
for
Do
D
in F
isca
l Yea
r 20
04 f
or
con
tin
ued
su
pp
ort
of
Op
erat
ion
s D
eser
t Sp
rin
g a
nd
No
rth
ern
an
d
Sou
ther
n W
atch
sin
ce D
oD
can
cele
d t
hem
.
01. W
hile
fu
nd
s o
blig
ated
by
Do
D f
or
GW
OT,
incl
ud
ing
th
e w
ar
wit
h Ir
aq, i
n F
isca
l Yea
r 20
03 a
re s
ub
stan
tial
, ab
ou
t $3
9 b
illio
n
thro
ug
h J
un
e 20
03, t
he
fun
ds
app
rop
riat
ed b
y C
on
gre
ss a
pp
ear
to b
e su
ffici
ent
for
Fisc
al Y
ear
2003
, an
d s
om
e o
f th
e se
rvic
es m
ay
no
t o
blig
ate
all o
f th
e fu
nd
s th
ey w
ere
app
rop
riat
ed f
or
Fisc
al
Year
200
3.
Appendix L
JAnUARY 30, 2007 i REPORT TO CONGRESS i L-9
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
61G
AO
GA
O-0
4-30
5R12
/18/
2003
Def
ense
Lo
gis
tics
: Pre
limin
ary
Ob
serv
atio
ns
on
th
e Ef
fect
iven
ess
of
Log
isti
cs
Act
ivit
ies
du
rin
g O
per
atio
n
Iraq
i Fre
edo
m (
Bri
efin
g)
01. T
o s
tud
y a
nu
mb
er o
f is
sues
rel
ated
to
lo
gis
tics
su
pp
ort
to
dep
loye
d f
orc
es.
01. A
lth
ou
gh
maj
or
com
bat
op
erat
ion
s d
uri
ng
th
e in
itia
l ph
ases
o
f O
IF w
ere
succ
essf
ul,
ou
r p
relim
inar
y w
ork
ind
icat
ed t
hat
th
ere
wer
e su
bst
anti
al lo
gis
tics
su
pp
ort
pro
ble
ms
in t
he
OIF
th
eate
r.
62G
AO
GA
O-0
4-48
404
/01/
2004
OPE
RA
TIO
N IR
AQ
I FR
EED
OM
: Lo
ng
-sta
nd
ing
Pro
ble
ms
Ham
per
ing
Mai
l Del
iver
y N
eed
To
Be
Res
olv
ed
01. G
AO
was
dir
ecte
d t
o r
evie
w m
ail d
eliv
ery
to t
roo
ps
stat
ion
ed in
th
e M
idd
le E
ast.
In t
his
re
po
rt, G
AO
ass
esse
s: T
he
tim
elin
ess
of
mai
l d
eliv
ery
to a
nd
fro
m t
roo
ps
in O
per
atio
n Ir
aqi
Free
do
m.
02.
Ho
w m
ail d
eliv
ery
issu
es a
nd
pro
ble
ms
du
rin
g t
his
op
erat
ion
co
mp
ared
wit
h t
ho
se
exp
erie
nce
d d
uri
ng
Op
erat
ion
s D
eser
t Sh
ield
/St
orm
in 1
991.
03
. Ef
fort
s to
iden
tify
act
ion
s to
res
olv
e p
rob
lem
s in
est
ablis
hin
g m
ail o
per
atio
ns
for
futu
re c
on
tin
gen
cies
.
GA
O is
rec
om
men
din
g t
hat
th
e Se
cret
ary
of
Def
ense
: 01
. Im
ple
men
t a
new
sys
tem
to
acc
ura
tely
tr
ack,
cal
cula
te, a
nd
rep
ort
po
stal
tra
nsi
t ti
mes
. 02
. Co
nso
lidat
e le
sso
ns
lear
ned
fro
m
Op
erat
ion
Iraq
i Fre
edo
m a
nd
dev
elo
p a
nd
im
ple
men
t a
spec
ific
cou
rse
of
acti
on
to
re
solv
e th
em.
01. T
he
tim
elin
ess
of
mai
l del
iver
y to
tro
op
s se
rvin
g in
Op
erat
ion
Ir
aqi F
reed
om
can
no
t b
e ac
cura
tely
ass
esse
d b
ecau
se t
he
Dep
artm
ent
of
Def
ense
(D
oD
) d
oes
no
t h
ave
a re
liab
le, a
ccu
rate
sy
stem
in p
lace
to
mea
sure
tim
elin
ess.
(D
ue
to s
pac
e co
nst
rain
ts, s
om
e in
form
atio
n h
as b
een
left
ou
t. T
o
view
th
e co
mp
lete
set
, ple
ase
acce
ss t
he
offi
cial
do
cum
ent
fou
nd
o
n t
he
GA
O w
ebsi
te: h
ttp
://w
ww
.gao
.go
v/d
ocs
earc
h/p
astw
eek.
htm
l.)
63G
AO
GA
O-0
4-56
2T03
/24/
2004
MIL
ITA
RY P
REP
OSI
TIO
NIN
G:
Ob
serv
atio
ns
on
Arm
y an
d
Mar
ine
Co
rps
Pro
gra
ms
Du
rin
g O
per
atio
n Ir
aqi
Free
do
m a
nd
Bey
on
d
(Tes
tim
on
y)
01. T
his
tes
tim
on
y d
escr
ibes
: Th
e p
erfo
rman
ce
and
ava
ilab
ility
of
Arm
y an
d M
arin
e C
orp
s p
rep
osi
tio
ned
eq
uip
men
t an
d s
up
plie
s to
su
pp
ort
Op
erat
ion
Iraq
i Fre
edo
m (
OIF
).
02. C
urr
ent
stat
us
of
the
sto
cks
and
pla
ns
to
reco
nst
itu
te t
hem
. 03
. K
ey is
sues
fac
ing
th
e m
ilita
ry a
s it
re
shap
es t
hes
e p
rog
ram
s to
su
pp
ort
Do
D’s
fo
rce
tran
sfo
rmat
ion
eff
ort
s.
01. T
he
imp
ort
ance
of
pre
po
siti
on
ed s
tock
s w
as d
ram
atic
ally
ill
ust
rate
d d
uri
ng
OIF
. Wh
ile t
hey
fac
ed s
om
e ch
alle
ng
es, t
he
Arm
y an
d M
arin
e C
orp
s re
lied
hea
vily
on
pre
po
siti
on
ed c
om
bat
eq
uip
men
t an
d s
up
plie
s to
dec
isiv
ely
def
eat
the
Iraq
i mili
tary
. Th
ey b
oth
rep
ort
ed t
hat
pre
po
siti
on
ed s
tock
s w
ere
a ke
y fa
cto
r in
th
e su
cces
s o
f O
IF.
02. M
uch
of
the
pre
po
siti
on
ed e
qu
ipm
ent
is s
till
bei
ng
use
d t
o
sup
po
rt c
on
tin
uin
g o
per
atio
ns
in Ir
aq.
03. I
n t
he
nea
r te
rm, t
he
Arm
y an
d M
arin
es m
ust
nec
essa
rily
fo
cus
on
su
pp
ort
ing
on
go
ing
OIF
op
erat
ion
s. W
hile
wai
tin
g t
o
reco
nst
itu
te it
s p
rog
ram
, th
e A
rmy
also
has
an
op
po
rtu
nit
y to
ad
dre
ss s
ho
rtfa
lls a
nd
mo
der
niz
e re
mai
nin
g s
tock
s.64
GA
OG
AO
-04-
668
05/0
1/20
04M
ILIT
ARY
OPE
RA
TIO
NS:
Do
D’s
Fi
scal
Yea
r 20
03 F
un
din
g
and
Rep
ort
ed O
blig
atio
ns
in
Sup
po
rt o
f th
e G
lob
al W
ar o
n
Terr
ori
sm
01. T
his
rep
ort
co
nti
nu
es t
he
revi
ew o
f Fi
scal
Ye
ar 2
003
by
anal
yzin
g o
blig
atio
ns
rep
ort
ed
in s
up
po
rt o
f th
e G
lob
al W
ar o
n T
erro
rism
an
d r
evie
ws
wh
eth
er t
he
amo
un
t o
f fu
nd
ing
re
ceiv
ed b
y th
e m
ilita
ry s
ervi
ces
was
ad
equ
ate
to c
ove
r D
oD
’s o
blig
atio
ns
for
the
war
fro
m
Oct
ob
er 1
, 200
2, t
hro
ug
h S
epte
mb
er 3
0,
2003
. GA
O w
ill a
lso
rev
iew
th
e w
ar’s
rep
ort
ed
ob
ligat
ion
s an
d f
un
din
g f
or
Fisc
al Y
ear
2004
.
01. I
n F
isca
l Yea
r 20
03, D
oD
rep
ort
ed o
blig
atio
ns
of
mo
re t
han
$6
1 b
illio
n in
su
pp
ort
of
the
Glo
bal
War
on
Ter
rori
sm.
02. G
AO
’s a
nal
ysis
of
the
ob
ligat
ion
dat
a sh
ow
ed t
hat
64%
of
Fisc
al Y
ear
2003
ob
ligat
ion
s re
po
rted
fo
r th
e w
ar o
n t
erro
rism
w
ent
for
Op
erat
ion
Iraq
i Fre
edo
m.
03. A
mo
ng
th
e D
oD
co
mp
on
ents
, th
e A
rmy
had
th
e m
ost
o
blig
atio
ns
(46%
); a
nd
am
on
g a
pp
rop
riat
ion
acc
ou
nts
th
e o
per
atio
n a
nd
mai
nte
nan
ce a
cco
un
t h
ad t
he
hig
hes
t le
vel o
f re
po
rted
ob
ligat
ion
s (7
1%).
65G
AO
GA
O-0
4-91
507
/01/
2004
MIL
ITA
RY O
PER
ATI
ON
S: F
isca
l Ye
ar 2
004
Co
sts
for
the
Glo
bal
W
ar o
n T
erro
rism
Will
Exc
eed
Su
pp
lem
enta
l, R
equ
irin
g D
oD
To
Sh
ift
Fun
ds
fro
m O
ther
U
ses
01. G
AO
rev
iew
ed t
he
adeq
uac
y o
f cu
rren
t fu
nd
ing
fo
r Fi
scal
Yea
r 20
04 w
ar-r
elat
ed
acti
viti
es.
02. A
ctio
ns
Do
D is
un
der
taki
ng
to
co
ver
anti
cip
ated
sh
ort
falls
, if
any.
03
. GA
O is
als
o m
akin
g o
bse
rvat
ion
s o
n
effo
rts
to r
equ
ire
gre
ater
acc
ou
nta
bili
ty t
o t
he
Co
ng
ress
on
th
e u
se o
f fu
nd
s ap
pro
pri
ated
to
D
oD
fo
r co
nti
ng
ency
op
erat
ion
s.
01. G
AO
rec
om
men
ds
that
th
e Se
cret
ary
of
Def
ense
rev
ise
Do
D c
ost
rep
ort
ing
gu
idan
ce
so t
hat
larg
e am
ou
nts
of
ob
ligat
ion
s ar
e n
ot
sho
wn
in “
mis
cella
neo
us”
cat
ego
ries
.
01. G
AO
’s a
nal
ysis
su
gg
ests
th
at a
nti
cip
ated
co
sts
will
exc
eed
th
e su
pp
lem
enta
l fu
nd
ing
pro
vid
ed f
or
the
war
by
abo
ut
$12.
3 b
illio
n f
or
the
curr
ent
Fisc
al Y
ear.
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
has
bee
n le
ft o
ut.
To
vi
ew t
he
com
ple
te s
et, p
leas
e ac
cess
th
e o
ffici
al d
ocu
men
t fo
un
d
on
th
e G
AO
web
site
: htt
p://
ww
w.g
ao.g
ov/
do
csea
rch
/pas
twee
k.h
tml.)
66G
AO
GA
O-0
4-10
3109
/01/
2004
MIL
ITA
RY P
ERSO
NN
EL:
Do
D
Nee
ds
To A
dd
ress
Lo
ng
-ter
m
Res
erve
Fo
rce
Ava
ilab
ility
an
d
Rel
ated
Mo
bili
zati
on
an
d
Dem
ob
iliza
tio
n Is
sues
01. T
his
rev
iew
sp
ecifi
cally
exa
min
ed t
he
exte
nt
to w
hic
h: D
oD
’s im
ple
men
tati
on
of
a ke
y m
ob
iliza
tio
n a
uth
ori
ty a
nd
per
son
nel
p
olic
es a
ffec
t re
serv
e fo
rce
avai
lab
ility
. 2.
Th
e A
rmy
was
ab
le t
o e
xecu
te it
s m
ob
iliza
tio
n a
nd
dem
ob
iliza
tio
n p
lan
s ef
fici
entl
y.
3. D
oD
can
man
age
the
hea
lth
of
its
mo
bili
zed
res
erve
fo
rces
.
01. G
AO
rec
om
men
ds
that
Do
D d
evel
op
a
stra
teg
ic f
ram
ewo
rk w
ith
per
son
nel
po
licie
s lin
ked
to
hu
man
cap
ital
go
als,
up
dat
e p
lan
nin
g a
ssu
mp
tio
ns,
det
erm
ine
the
mo
st
effi
cien
t m
ob
iliza
tio
n s
up
po
rt o
pti
on
s,
up
dat
e h
ealt
h g
uid
ance
, set
a t
imel
ine
for
sub
mit
tin
g h
ealt
h a
sses
smen
ts e
lect
ron
ical
ly,
and
imp
rove
med
ical
ove
rsig
ht.
01. D
oD
’s im
ple
men
tati
on
of
a ke
y m
ob
iliza
tio
n a
uth
ori
ty t
o
invo
lun
tari
ly c
all u
p r
eser
ve c
om
po
nen
t m
emb
ers
and
per
son
nel
p
olic
ies
gre
atly
aff
ects
th
e n
um
ber
s o
f re
serv
e m
emb
ers
avai
lab
le
to fi
ll re
qu
irem
ents
. 02
. Th
e A
rmy
was
no
t ab
le t
o e
ffici
entl
y ex
ecu
te it
s m
ob
iliza
tio
n
and
dem
ob
iliza
tio
n p
lan
s, b
ecau
se t
he
pla
ns
con
tain
ed o
utd
ated
as
sum
pti
on
s co
nce
rnin
g t
he
avai
lab
ility
of
faci
litie
s an
d s
up
po
rt
per
son
nel
.
67G
AO
GA
O-0
5-79
01/0
1/20
05A
RM
Y N
ATI
ON
AL
GU
AR
D:
Inef
fici
ent,
Err
or-
Pro
ne
Pro
cess
Res
ult
s in
Tra
vel
Rei
mb
urs
emen
t Pr
ob
lem
s fo
r M
ob
ilize
d S
old
iers
GA
O w
as a
sked
to
det
erm
ine:
01
. Th
e im
pac
t o
f th
e re
cen
t in
crea
sed
o
per
atio
nal
tem
po
on
th
e p
roce
ss u
sed
to
rei
mb
urs
e A
rmy
Gu
ard
so
ldie
rs f
or
trav
el e
xpen
ses
and
th
e ef
fect
th
at t
rave
l re
imb
urs
emen
t p
rob
lem
s h
ave
had
on
so
ldie
rs
and
th
eir
fam
ilies
. 02
. Th
e ad
equ
acy
of
the
ove
rall
des
ign
of
con
tro
ls o
ver
the
pro
cess
es, h
um
an c
apit
al,
and
au
tom
ated
sys
tem
s re
lied
on
fo
r A
rmy
Gu
ard
tra
vel r
eim
bu
rsem
ents
. 03
. Wh
eth
er t
he
Dep
artm
ent
of
Def
ense
’s
(Do
D)
curr
ent
effo
rts
to a
uto
mat
e it
s tr
avel
re
imb
urs
emen
t p
roce
ss w
ill r
eso
lve
the
pro
ble
ms
iden
tifi
ed.
01. G
AO
mak
es 2
3 re
com
men
dat
ion
s to
ad
dre
ss A
rmy
Gu
ard
tra
vel r
eim
bu
rsem
ent
wea
knes
ses
in t
he
area
s o
f p
roce
ss, h
um
an
cap
ital
, an
d s
yste
ms.
02
. GA
O a
lso
rec
om
men
ds
that
Do
D e
nsu
re
that
its
lon
ger
ter
m s
yste
m im
pro
vem
ent
effo
rts
incl
ud
e co
mp
lete
an
d la
stin
g
solu
tio
ns
to t
he
iden
tifi
ed w
eakn
esse
s.
01. M
ob
ilize
d A
rmy
Gu
ard
so
ldie
rs h
ave
exp
erie
nce
d
sig
nifi
can
t p
rob
lem
s g
etti
ng
acc
ura
te, t
imel
y, a
nd
co
nsi
sten
t re
imb
urs
emen
ts f
or
ou
t-o
f-p
ock
et t
rave
l exp
ense
s.
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
has
bee
n le
ft o
ut.
To
vi
ew t
he
com
ple
te s
et, p
leas
e ac
cess
th
e o
ffici
al d
ocu
men
t fo
un
d
on
th
e G
AO
web
site
: htt
p://
ww
w.g
ao.g
ov/
do
csea
rch
/pas
twee
k.h
tml.)
Appendix L
L-�0 i SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
68G
AO
GA
O-0
5-12
011
/01/
2004
DEF
ENSE
HEA
LTH
CA
RE:
Fo
rce
Hea
lth
Pro
tect
ion
an
d S
urv
eilla
nce
Po
licy
Co
mp
lian
ce W
as M
ixed
, bu
t A
pp
ears
Bet
ter
for
Rec
ent
Dep
loym
ents
GA
O w
as a
sked
in N
ove
mb
er 2
003
to a
lso
d
eter
min
e:
01. T
he
exte
nt
to w
hic
h t
he
serv
ices
met
Do
D’s
p
olic
ies
for
Op
erat
ion
Iraq
i Fre
edo
m (
OIF
) an
d, w
her
e ap
plic
able
, co
mp
are
resu
lts
wit
h
OEF
/OJG
. 02
. Wh
at s
tep
s D
oD
has
tak
en t
o e
stab
lish
a
qu
alit
y as
sura
nce
pro
gra
m t
o e
nsu
re t
hat
th
e m
ilita
ry s
ervi
ces
com
ply
wit
h f
orc
e h
ealt
h
pro
tect
ion
an
d s
urv
eilla
nce
po
licie
s.
01. O
vera
ll co
mp
lian
ce w
ith
Do
D’s
fo
rce
hea
lth
pro
tect
ion
an
d s
urv
eilla
nce
po
licie
s fo
r se
rvic
e m
emb
ers
wh
o d
eplo
yed
in
su
pp
ort
of
OIF
var
ied
by
serv
ice,
inst
alla
tio
n, a
nd
po
licy
req
uir
emen
t. (
Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
h
as b
een
left
ou
t. T
o v
iew
th
e co
mp
lete
set
, ple
ase
acce
ss t
he
offi
cial
do
cum
ent
fou
nd
on
th
e G
AO
web
site
: htt
p://
ww
w.g
ao.
go
v/d
ocs
earc
h/p
astw
eek.
htm
l)
69G
AO
GA
O-0
5-20
104
/01/
2005
INTE
RA
GEN
CY
CO
NTR
AC
TIN
G:
Pro
ble
ms
wit
h D
oD
’s a
nd
In
teri
or’
s O
rder
s To
Su
pp
ort
M
ilita
ry O
per
atio
ns
01. W
e re
view
ed t
he
pro
cess
th
at t
he
Dep
artm
ent
of
Def
ense
(D
oD
) u
sed
to
acq
uir
e in
terr
og
atio
n a
nd
cer
tain
oth
er s
ervi
ces
thro
ug
h t
he
Dep
artm
ent
of
the
Inte
rio
r to
su
pp
ort
mili
tary
op
erat
ion
s in
Iraq
. On
beh
alf
of
Do
D, I
nte
rio
r is
sued
11
task
ord
ers,
val
ued
at
ove
r $6
6 m
illio
n, o
n a
n e
xist
ing
co
ntr
act.
01. A
nu
mb
er o
f co
rrec
tive
act
ion
s ar
e al
read
y u
nd
erw
ay, s
uch
as
clar
ifyi
ng
po
licie
s an
d a
dd
ing
tra
inin
g r
equ
irem
ents
. GA
O
mak
es r
eco
mm
end
atio
ns
on
ste
ps
that
In
teri
or
and
Do
D s
ho
uld
tak
e to
fu
rth
er
refi
ne
thei
r ef
fort
s.
01. D
oD
, fac
ed w
ith
an
urg
ent
nee
d f
or
inte
rro
gat
ion
an
d o
ther
se
rvic
es in
su
pp
ort
of
mili
tary
op
erat
ion
s in
Iraq
, tu
rned
to
th
e D
epar
tmen
t o
f th
e In
teri
or
for
con
trac
tin
g a
ssis
tan
ce. N
um
ero
us
bre
akd
ow
ns
occ
urr
ed in
th
e is
suan
ce a
nd
ad
min
istr
atio
n o
f th
e o
rder
s fo
r th
ese
serv
ices
. 02
. A la
ck o
f ef
fect
ive
man
agem
ent
con
tro
ls—
in p
arti
cula
r in
suffi
cien
t m
anag
emen
t o
vers
igh
t an
d a
lack
of
adeq
uat
e tr
ain
ing
—le
d t
o t
he
bre
akd
ow
ns.
03
. In
res
po
nse
to
th
e ab
ove
co
nce
rns,
Inte
rio
r an
d D
oD
hav
e ta
ken
act
ion
s to
str
eng
then
man
agem
ent
con
tro
ls.
70G
AO
GA
O-0
5-27
504
/01/
2005
DEF
ENSE
LO
GIS
TIC
S A
ctio
ns:
N
eed
ed T
o Im
pro
ve t
he
Ava
ilab
ility
of
Cri
tica
l Ite
ms
du
rin
g C
urr
ent
and
Fu
ture
O
per
atio
ns
01. A
sses
sin
g w
hat
su
pp
ly s
ho
rtag
es w
ere
exp
erie
nce
d b
y U
.S. f
orc
es in
Iraq
bet
wee
n
Oct
ob
er 2
002
and
Sep
tem
ber
200
4 an
d w
hat
im
pac
t th
e sh
ort
ages
had
on
th
eir
op
erat
ion
s.
02. W
hat
pri
mar
y d
efici
enci
es in
th
e su
pp
ly
syst
em c
on
trib
ute
d t
o a
ny
iden
tifi
ed s
up
ply
sh
ort
ages
. 03
. Wh
at a
ctio
ns
Do
D h
as t
aken
to
imp
rove
th
e ti
mel
y av
aila
bili
ty o
f su
pp
lies
for
curr
ent
and
fu
ture
op
erat
ion
s.
01. T
his
rep
ort
co
nta
ins
seve
ral
reco
mm
end
atio
ns
to t
he
Secr
etar
y o
f D
efen
se d
irec
tin
g t
hat
act
ion
s, s
uch
as
ensu
rin
g t
he
accu
racy
of
Arm
y w
ar r
eser
ve
req
uir
emen
ts a
nd
dev
elo
pin
g a
nd
exe
rcis
ing
d
eplo
yab
le d
istr
ibu
tio
n c
apab
iliti
es,
be
take
n t
o im
pro
ve D
oD
’s s
yste
m f
or
sup
ply
ing
item
s to
U.S
. fo
rces
.
01. U
.S. t
roo
ps
exp
erie
nce
d s
ho
rtag
es o
f se
ven
of
the
nin
e it
ems
GA
O r
evie
wed
. 02
. Th
e d
ocu
men
ted
imp
act
of
thes
e sh
ort
ages
var
ied
bet
wee
n
com
bat
un
its.
03
. GA
O id
enti
fied
five
sys
tem
ic d
efici
enci
es t
hat
co
ntr
ibu
ted
to
sh
ort
ages
of
the
revi
ewed
item
s, in
clu
din
g in
accu
rate
Arm
y w
ar
rese
rve
spar
e p
arts
req
uir
emen
ts a
nd
inef
fect
ive
dis
trib
uti
on
.
71G
AO
GA
O-0
5-34
6T02
/15/
2005
UN
ITED
NA
TIO
NS:
Oil
for
Foo
d
Pro
gra
m A
ud
its
01. G
AO
pro
vid
es in
form
atio
n o
n U
nit
ed
Nat
ion
s’ O
ffice
of
Inte
rnal
Ove
rsig
ht
Serv
ices
(O
IOS)
bac
kgro
un
d, s
tru
ctu
re, a
nd
res
ou
rces
. 02
. Hig
hlig
hts
th
e fi
nd
ing
s o
f th
e in
tern
al
aud
it r
epo
rts.
03
. Dis
cuss
es li
mit
atio
ns
on
th
e au
dit
s’
cove
rag
e.
01. O
IOS’
au
dit
s an
d s
um
mar
y re
po
rts
reve
aled
defi
cien
cies
in
th
e m
anag
emen
t an
d in
tern
al c
on
tro
ls o
f th
e O
il fo
r Fo
od
Pr
og
ram
. Ho
wev
er, O
IOS
did
no
t ex
amin
e ce
rtai
n h
ead
qu
arte
rs
fun
ctio
ns—
par
ticu
larl
y O
IP’s
ove
rsig
ht
of
the
con
trac
ts f
or
cen
tral
an
d s
ou
ther
n Ir
aq t
hat
acc
ou
nte
d f
or
59%
or
alm
ost
$40
bill
ion
in
Oil
for
Foo
d p
roce
eds.
02
. UN
man
agem
ent
and
th
e O
ffice
of
the
Iraq
Pro
gra
m
pre
ven
ted
OIO
S fr
om
rep
ort
ing
its
aud
it r
esu
lts
dir
ectl
y to
th
e Se
curi
ty C
ou
nci
l.72
GA
OG
AO
-05-
392T
03/0
2/20
05U
NIT
ED N
ATI
ON
S: S
ust
ain
ed
Ove
rsig
ht
Is N
eed
ed f
or
Ref
orm
s To
Ach
ieve
Las
tin
g
Res
ult
s
01. G
AO
pro
vid
es o
bse
rvat
ion
s o
n a
reas
fo
r U
N r
efo
rm b
ased
on
ou
r 20
04 r
epo
rt a
nd
o
ur
con
tin
uin
g r
evie
w o
f th
e O
il fo
r Fo
od
p
rog
ram
, in
clu
din
g o
ur
anal
ysis
of
inte
rnal
au
dit
rep
ort
s an
d o
ther
do
cum
ents
.
01. T
he
Un
ited
Nat
ion
s n
eed
s su
stai
ned
ove
rsig
ht
at a
ll le
vels
of
the
org
aniz
atio
n t
o a
chie
ve la
stin
g r
esu
lts
on
its
refo
rm a
gen
da.
02
. At
the
pro
gra
m le
vel,
man
agem
ent
revi
ews
that
co
mp
are
actu
al p
erfo
rman
ce t
o e
xpec
ted
res
ult
s ar
e cr
itic
al e
lem
ents
of
effe
ctiv
e o
vers
igh
t an
d a
cco
un
tab
ility
. 03
. A s
tro
ng
inte
rnal
au
dit
fu
nct
ion
pro
vid
es a
dd
itio
nal
ove
rsig
ht
and
acc
ou
nta
bili
ty t
hro
ug
h in
dep
end
ent
asse
ssm
ents
of
UN
ac
tivi
ties
, as
dem
on
stra
ted
by
aud
its
of
the
U.N
Oil
for
Foo
d
pro
gra
m.
73G
AO
GA
O-0
5-68
0R06
/27/
2005
Op
po
rtu
nit
ies
Exis
t To
Imp
rove
Fu
ture
C
om
pre
hen
sive
Mas
ter
Plan
s fo
r C
han
gin
g U
.S. D
efen
se
Infr
astr
uct
ure
Ove
rsea
s
This
rep
ort
dis
cuss
es t
he
exte
nt
to w
hic
h:
01. O
SD h
as p
rovi
ded
su
ffici
ent
gu
idan
ce
to o
vers
eas
reg
ion
al c
om
man
ds
to m
eet
the
rep
ort
ing
req
uir
emen
ts c
on
tain
ed in
co
ng
ress
ion
al m
and
ates
an
d a
s su
gg
este
d
by
GA
O.
02. O
vers
eas
reg
ion
al c
om
man
ds
com
plie
d
wit
h t
he
rep
ort
ing
req
uir
emen
ts a
nd
in d
oin
g
so, p
rovi
ded
info
rmat
ion
in a
co
mp
lete
, cle
ar,
and
co
nsi
sten
t m
ann
er.
03. W
het
her
imp
rove
men
ts in
gu
idan
ce a
nd
re
po
rtin
g w
ere
nee
ded
.
01. W
e ar
e m
akin
g r
eco
mm
end
atio
ns
to t
he
Secr
etar
y o
f D
efen
se t
hat
are
inte
nd
ed t
o
mak
e fu
ture
co
mp
reh
ensi
ve m
aste
r p
lan
s m
ore
co
mp
lete
, cle
ar, a
nd
co
nsi
sten
t to
fa
cilit
ate
ann
ual
rev
iew
an
d o
vers
igh
t b
y C
on
gre
ss a
nd
oth
er u
sers
of
the
pla
ns.
01. T
he
sco
pe
of
OSD
’s g
uid
ance
issu
ed t
o d
ate
gen
eral
ly
exce
eded
th
e re
po
rtin
g r
equ
irem
ents
est
ablis
hed
by
Co
ng
ress
fo
r th
e co
mp
reh
ensi
ve m
aste
r p
lan
s an
d in
clu
ded
mo
st a
dd
itio
nal
re
po
rtin
g e
lem
ents
pre
vio
usl
y re
com
men
ded
by
us,
exc
ept
for
resi
du
al v
alu
e.
02. T
he
ove
rsea
s re
gio
nal
co
mm
and
s g
ener
ally
co
mp
lied
wit
h
the
rep
ort
ing
req
uir
emen
ts d
efin
ed b
y O
SD, a
nd
by
exte
nsi
on
o
f C
on
gre
ss, b
ut
vari
ed in
th
e ex
ten
t to
wh
ich
th
ey p
rovi
ded
co
mp
lete
, cle
ar, a
nd
co
nsi
sten
t in
form
atio
n in
th
eir
mas
ter
pla
ns.
Appendix L
JAnUARY 30, 2007 i REPORT TO CONGRESS i L-��
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
74G
AO
GA
O-0
5-12
502
/01/
2005
MIL
ITA
RY P
AY:
Gap
s in
Pay
an
d B
enefi
ts C
reat
e Fi
nan
cial
H
ard
ship
s fo
r In
jure
d A
rmy
Nat
ion
al G
uar
d a
nd
Res
erve
So
ldie
rs
01. P
rovi
de
per
spec
tive
on
th
e n
atu
re o
f p
ay d
efici
enci
es in
th
e ke
y ar
eas
of
ove
rall
envi
ron
men
t an
d m
anag
emen
t co
ntr
ols
, p
roce
sses
, an
d s
yste
ms.
02
. GA
O a
lso
ass
esse
d w
het
her
rec
ent
acti
on
s th
e A
rmy
has
tak
en t
o a
dd
ress
th
ese
pro
ble
ms
will
off
er e
ffec
tive
an
d la
stin
g s
olu
tio
ns.
01. G
AO
mak
es 2
0 re
com
men
dat
ion
s fo
r im
med
iate
act
ion
s in
clu
din
g (
1) e
stab
lish
ing
co
mp
reh
ensi
ve p
olic
ies
and
pro
ced
ure
s,
(2)
pro
vid
ing
ad
equ
ate
infr
astr
uct
ure
an
d r
eso
urc
es, a
nd
(3)
mak
ing
pro
cess
im
pro
vem
ents
to
co
mp
ensa
te f
or
inad
equ
ate,
sto
vep
iped
sys
tem
s.
02. I
n a
dd
itio
n, G
AO
rec
om
men
ds
two
ac
tio
ns,
as
par
t o
f lo
ng
er t
erm
sys
tem
im
pro
vem
ent
init
iati
ves,
to
inte
gra
te t
he
Arm
y’s
ord
er w
riti
ng
, pay
, per
son
nel
, an
d
med
ical
elig
ibili
ty s
yste
ms.
01. I
nju
red
an
d il
l Res
erve
co
mp
on
ent
sold
iers
—w
ho
are
en
titl
ed t
o e
xten
d t
hei
r ac
tive
du
ty s
ervi
ce t
o r
ecei
ve m
edic
al
trea
tmen
t—h
ave
bee
n in
app
rop
riat
ely
rem
ove
d f
rom
act
ive
du
ty
stat
us
in t
he
auto
mat
ed s
yste
ms
that
co
ntr
ol p
ay a
nd
acc
ess
to
med
ical
car
e.
02. T
he
Arm
y’s
pro
cess
fo
r ex
ten
din
g a
ctiv
e d
uty
ord
ers
for
inju
red
so
ldie
rs la
cks
an a
deq
uat
e co
ntr
ol e
nvi
ron
men
t an
d
man
agem
ent
con
tro
ls.
75G
AO
GA
O-0
5-29
305
/01/
2005
DEF
ENSE
MA
NA
GEM
ENT:
Pr
oce
sses
To
Est
imat
e an
d T
rack
Eq
uip
men
t R
eco
nst
itu
tio
n C
ost
s C
an B
e Im
pro
ved
01. G
AO
rev
iew
ed t
his
pro
cess
fo
r th
e Fi
scal
Yea
r 20
04 s
up
ple
men
tal b
ud
get
to
d
eter
min
e th
e ex
ten
t to
wh
ich
th
e p
roce
ss
pro
du
ced
rel
iab
le e
stim
ates
of
reco
nst
itu
tio
n
req
uir
emen
ts in
th
e Fi
scal
Yea
r 20
04
sup
ple
men
tal b
ud
get
. 02
. Wh
eth
er D
oD
is a
ccu
rate
ly t
rack
ing
an
d
rep
ort
ing
rec
on
stit
uti
on
co
sts.
01. D
oD
’s t
wo
-ph
ased
pro
cess
to
dev
elo
p it
s Fi
scal
Yea
r 20
04
equ
ipm
ent
reco
nst
itu
tio
n c
ost
est
imat
es c
on
tain
ed w
eakn
esse
s th
at p
rod
uce
d e
rro
rs w
hic
h m
ay r
esu
lt in
mis
stat
emen
ts o
f fu
ture
-yea
r re
con
stit
uti
on
co
st r
equ
irem
ents
. 02
. Th
e m
od
el D
oD
use
d t
o e
stim
ate
cost
s in
th
e fi
rst
ph
ase
of
the
pro
cess
gen
erat
ed u
nre
liab
le e
stim
ates
Do
D h
as n
ot
accu
rate
ly t
rack
ed a
nd
rep
ort
ed it
s eq
uip
men
t re
con
stit
uti
on
co
st b
ecau
se t
he
serv
ices
are
un
able
to
seg
reg
ate
equ
ipm
ent
reco
nst
itu
tio
n f
rom
oth
er m
ain
ten
ance
req
uir
emen
ts a
s re
qu
ired
.76
GA
OG
AO
-05-
775
08/1
1/20
05D
efen
se L
og
isti
cs: D
oD
Has
B
egu
n T
o Im
pro
ve S
up
ply
D
istr
ibu
tio
n O
per
atio
ns,
bu
t Fu
rth
er A
ctio
ns
Are
Nee
ded
to
Su
stai
n T
hes
e Ef
fort
s.
01. T
o w
hat
ext
ent
has
Do
D d
efin
ed t
he
des
ired
en
d s
tate
fo
r it
s in
itia
tive
s an
d
iden
tifi
ed g
oal
s, r
eso
urc
es, a
nd
tim
efra
mes
? 02
. Ho
w s
ucc
essf
ul h
ave
log
isti
cs in
itia
tive
s b
een
to
dat
e an
d w
hat
are
th
e ch
alle
ng
es/
bar
rier
s fo
r b
road
er im
ple
men
tati
on
? 03
. To
wh
at e
xten
t ar
e D
oD
’s in
itia
tive
s in
teg
rate
d a
nd
do
th
ey c
om
ple
men
t th
e d
epar
tmen
t’s
ove
rall
forc
e tr
ansf
orm
atio
n
pla
ns?
04
. To
wh
at e
xten
t h
ave
thes
e in
itia
tive
s im
pro
ved
th
e ef
fect
iven
ess
of
sup
po
rt t
o t
he
war
fig
hte
r?
01.W
e r
eco
mm
end
th
at t
he
Secr
etar
y o
f D
efen
se t
ake
the
follo
win
g a
ctio
ns:
Cla
rify
th
e re
spo
nsi
bili
ties
, acc
ou
nta
bili
ty, a
nd
au
tho
rity
bet
wee
n t
he
DPO
an
d D
efen
se
Log
isti
cs E
xecu
tive
; 02
. Iss
ue
a d
irec
tive
to
inst
itu
te t
hes
e cl
arifi
cati
on
s;
03. D
irec
t th
at im
pro
vem
ents
be
mad
e in
D
oD
’s lo
gis
tics
tra
nsf
orm
atio
n s
trat
egy;
an
d
04. A
dd
ress
un
der
fun
din
g o
f n
ew
com
mu
nic
atio
ns
and
tra
ckin
g s
yste
ms.
01. A
lth
ou
gh
Do
D h
as m
ade
pro
gre
ss in
ad
dre
ssin
g s
up
ply
d
istr
ibu
tio
n p
rob
lem
s, t
he
dep
artm
ent’
s ab
ility
to
mak
e co
ord
inat
ed, s
yste
mic
imp
rove
men
ts t
hat
cu
t ac
ross
th
e m
ult
iple
o
rgan
izat
ion
s in
volv
ed in
th
e d
istr
ibu
tio
n s
yste
m is
sty
mie
d
bec
ause
of
pro
ble
ms
in d
efin
ing
wh
o h
as a
cco
un
tab
ility
an
d
auth
ori
ty f
or
mak
ing
su
ch im
pro
vem
ents
an
d b
ecau
se t
he
curr
ent
stra
teg
y to
tra
nsf
orm
log
isti
cs d
oes
no
t p
rovi
de
a cl
ear
visi
on
to
gu
ide
and
syn
chro
niz
e fu
ture
dis
trib
uti
on
imp
rove
men
t ef
fort
s.
02. T
wo
of
Do
D’s
five
dis
trib
uti
on
init
iati
ves
GA
O r
evie
wed
h
ave
bee
n s
ucc
essf
ul e
no
ug
h t
o w
arra
nt
app
licat
ion
to
fu
ture
o
per
atio
ns,
bu
t th
e fu
ture
of
the
oth
er t
hre
e is
less
cer
tain
b
ecau
se t
hey
lack
fu
nd
ing
or
oth
er s
up
po
rt.
77G
AO
GA
O-0
5-88
209
/21/
2005
Glo
bal
War
on
Ter
rori
sm:
Do
D N
eed
s To
Imp
rove
th
e R
elia
bili
ty o
f C
ost
Dat
a an
d
Pro
vid
e A
dd
itio
nal
Gu
idan
ce
to C
on
tro
l Co
sts
01. A
sses
s w
het
her
Do
D’s
rep
ort
ed w
ar c
ost
s ar
e b
ased
on
rel
iab
le d
ata,
02
. Th
e ex
ten
t to
wh
ich
Do
D’s
exi
stin
g
fin
anci
al m
anag
emen
t p
olic
y is
ap
plic
able
to
w
ar s
pen
din
g, a
nd
03
. Wh
eth
er D
oD
has
imp
lem
ente
d c
ost
co
ntr
ols
as
op
erat
ion
s m
atu
re.
01. U
nd
erta
ke a
ser
ies
of
step
s to
en
sure
th
at r
epo
rted
GW
OT
cost
s ar
e re
liab
le,
02. E
xpan
d it
s fi
nan
cial
man
agem
ent
reg
ula
tio
n f
or
con
tin
gen
cy o
per
atio
ns
to
incl
ud
e co
nti
ng
enci
es a
s la
rge
as G
WO
T, a
nd
03
. Est
ablis
h g
uid
elin
es t
o c
on
tro
l co
sts.
01. G
AO
fo
un
d n
um
ero
us
pro
ble
ms
in D
oD
’s p
roce
sses
fo
r re
cord
ing
an
d r
epo
rtin
g c
ost
s fo
r G
WO
T, r
aisi
ng
sig
nifi
can
t co
nce
rns
abo
ut
the
ove
rall
relia
bili
ty o
f D
oD
’s r
epo
rted
co
st d
ata.
02
. Fu
rth
er c
om
plic
atin
g t
he
dat
a re
liab
ility
issu
e is
th
e fa
ct t
hat
D
oD
has
no
t u
pd
ated
its
po
licy
to a
dd
ress
GW
OT
spen
din
g.
03. W
hile
ind
ivid
ual
co
mm
and
s h
ave
take
n s
tep
s to
co
ntr
ol c
ost
s an
d D
oD
po
licy
gen
eral
ly a
dvi
ses
its
offi
cial
s o
f th
eir
fin
anci
al
man
agem
ent
resp
on
sib
iliti
es t
o e
nsu
re t
he
pru
den
t u
se o
f co
nti
ng
ency
fu
nd
ing
, Do
D h
as n
ot
esta
blis
hed
gu
idel
ines
th
at
wo
uld
req
uir
e al
l co
mm
and
s in
volv
ed in
GW
OT
to t
ake
step
s to
co
ntr
ol c
ost
s an
d t
o k
eep
Do
D in
form
ed o
f th
ose
ste
ps
and
th
eir
succ
ess.
78G
AO
GA
O-0
6-42
8T02
/08/
2006
Reb
uild
ing
Iraq
: Sta
bili
zati
on
, R
eco
nst
ruct
ion
, an
d F
inan
cin
g
Ch
alle
ng
es
01. T
o d
iscu
ss t
he
chal
len
ges
th
at t
he
Un
ited
St
ates
fac
es in
its
reb
uild
ing
an
d s
tab
iliza
tio
n
effo
rts.
02
. To
dis
cuss
th
e ch
alle
ng
es t
hat
th
e Ir
aqi
go
vern
men
t fa
ces
in fi
nan
cin
g f
utu
re
req
uir
emen
ts.
01. S
ecre
tary
of
Stat
e ad
dre
ss t
his
issu
e o
f m
easu
rin
g p
rog
ress
an
d im
pac
t in
th
e w
ater
an
d s
anit
atio
n s
ecto
r.
01. T
he
secu
rity
en
viro
nm
ent
and
th
e co
nti
nu
ing
str
eng
th o
f th
e in
surg
ency
hav
e m
ade
it d
iffi
cult
fo
r th
e U
nit
ed S
tate
s to
tra
nsf
er
secu
rity
res
po
nsi
bili
ties
to
Iraq
i fo
rces
an
d p
rog
ress
ivel
y d
raw
d
ow
n U
.S. f
orc
es. T
he
secu
rity
sit
uat
ion
in Ir
aq h
as d
eter
iora
ted
si
nce
Ju
ne
2003
, wit
h s
ign
ifica
nt
incr
ease
s in
att
acks
ag
ain
st
Iraq
i an
d c
oal
itio
n f
orc
es. I
n a
dd
itio
n, t
he
secu
rity
sit
uat
ion
has
af
fect
ed t
he
cost
an
d s
ched
ule
of
reb
uild
ing
eff
ort
s. T
he
Stat
e D
epar
tmen
t h
as r
epo
rted
th
at s
ecu
rity
co
sts
rep
rese
nt
16 t
o 2
2 p
erce
nt
of
the
ove
rall
cost
s o
f m
ajo
r in
fras
tru
ctu
re p
roje
cts.
(D
ue
to s
pac
e co
nst
rain
ts, s
om
e in
form
atio
n h
as b
een
left
ou
t. T
o
view
th
e co
mp
lete
set
, ple
ase
acce
ss t
he
offi
cial
do
cum
ent
fou
nd
o
n t
he
GA
O w
ebsi
te: h
ttp
://w
ww
.gao
.go
v/d
ocs
earc
h/p
astw
eek.
htm
l.)79
GA
OG
AO
-06-
1094
T (G
AO
-06-
673C
)09
/11/
2006
Stab
ilizi
ng
Iraq
: An
A
sses
smen
t o
f th
e Se
curi
ty
Situ
atio
n
01. W
hat
po
litic
al, e
con
om
ic, a
nd
sec
uri
ty
con
dit
ion
s m
ust
be
ach
ieve
d b
efo
re t
he
Un
ited
Sta
tes
can
dra
w d
ow
n a
nd
wit
hd
raw
? 02
. Wh
y h
ave
secu
rity
co
nd
itio
ns
con
tin
ued
to
det
erio
rate
eve
n a
s Ir
aq h
as m
et p
olit
ical
m
ilest
on
es, i
ncr
ease
d t
he
nu
mb
er o
f tr
ain
ed
and
eq
uip
ped
fo
rces
, an
d in
crea
sin
gly
as
sum
ed t
he
lead
fo
r se
curi
ty?
03. I
f ex
isti
ng
U.S
. po
litic
al, e
con
om
ic, a
nd
se
curi
ty m
easu
res
are
no
t re
du
cin
g v
iole
nce
in
Iraq
, wh
at a
dd
itio
nal
mea
sure
s, if
an
y, w
ill
the
adm
inis
trat
ion
pro
po
se f
or
stem
min
g t
he
vio
len
ce?
Appendix L
L-�2 i SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
80G
AO
GA
O-0
6-78
807
/01/
2006
Reb
uild
ing
Iraq
: Mo
re
Co
mp
reh
ensi
ve N
atio
nal
St
rate
gy
Nee
ded
To
Hel
p
Ach
ieve
U.S
. Go
als
01. A
sses
ses
the
evo
lvin
g U
.S. n
atio
nal
st
rate
gy
for
Iraq
. 02
. Eva
luat
es w
het
her
th
e N
SVI a
nd
its
sup
po
rtin
g d
ocu
men
ts a
dd
ress
th
e d
esir
able
ch
arac
teri
stic
s o
f an
eff
ecti
ve n
atio
nal
st
rate
gy
dev
elo
ped
by
GA
O in
pre
vio
us
wo
rk.
01. C
om
ple
te t
he
stra
teg
y b
y ad
dre
ssin
g a
ll si
x ch
arac
teri
stic
s o
f an
eff
ecti
ve n
atio
nal
st
rate
gy
in a
sin
gle
do
cum
ent.
81G
AO
GA
O-0
6-88
5T07
/18/
2006
Glo
bal
War
On
Ter
rori
sm:
Ob
serv
atio
ns
on
Fu
nd
ing
, C
ost
s, a
nd
Fu
ture
C
om
mit
men
ts
01. T
o d
iscu
ss t
he
fun
din
g C
on
gre
ss h
as
app
rop
riat
ed t
o t
he
Dep
artm
ent
of
Def
ense
(D
oD
) an
d o
ther
U.S
. go
vern
men
t ag
enci
es
for
GW
OT-
rela
ted
mili
tary
op
erat
ion
s an
d
reco
nst
ruct
ion
act
ivit
ies
sin
ce 2
001.
02
. To
dis
cuss
co
sts
rep
ort
ed f
or
op
erat
ion
s an
d a
ctiv
itie
s an
d t
he
relia
bili
ty o
f D
oD
’s
rep
ort
ed c
ost
s.
03. T
o d
iscu
ss is
sues
wit
h e
stim
atin
g f
utu
re
U.S
. fin
anci
al c
om
mit
men
ts a
sso
ciat
ed w
ith
co
nti
nu
ed in
volv
emen
t in
GW
OT.
01. U
nd
erta
ke a
ser
ies
of
step
s to
en
sure
th
at t
he
serv
ices
’ rep
ort
ed G
WO
T co
sts
are
accu
rate
an
d r
elia
ble
. 02
. Dir
ect
the
Offi
ce o
f th
e U
nd
er S
ecre
tary
o
f D
efen
se (
Co
mp
tro
ller)
to
ove
rsee
th
e se
rvic
es’ e
ffo
rts
and
to
dev
elo
p a
sys
tem
atic
p
roce
ss t
o r
evie
w a
nd
tes
t th
e re
liab
ility
of
the
ove
rall
GW
OT
rep
ort
s.
03. E
xpan
d t
he
dep
artm
ent’
s fi
nan
cial
m
anag
emen
t re
gu
lati
on
fo
r co
nti
ng
ency
o
per
atio
ns
to in
clu
de
con
tin
gen
cies
as
larg
e as
GW
OT.
04
. Est
ablis
h g
uid
elin
es t
o c
on
tro
l co
sts
and
req
uir
e th
e se
rvic
es t
o k
eep
th
e C
om
ptr
olle
r’s
offi
ce in
form
ed o
f th
eir
effo
rts
in t
his
are
a.
01. N
eith
er D
oD
no
r th
e C
on
gre
ss r
elia
bly
kn
ow
ho
w m
uch
th
e w
ar is
co
stin
g a
nd
ho
w a
pp
rop
riat
ed f
un
ds
are
bei
ng
use
d o
r h
ave
his
tori
cal d
ata
use
ful i
n c
on
sid
erin
g f
utu
re f
un
din
g n
eed
s.
82G
AO
GA
O-0
6-92
8R09
/05/
2006
Def
ense
Lo
gis
tics
: Ch
ang
es t
o
Stry
ker
Veh
icle
Mai
nte
nan
ce
Sup
po
rt S
ho
uld
Iden
tify
St
rate
gie
s fo
r A
dd
ress
ing
Im
ple
men
tati
on
Ch
alle
ng
es
01. D
evel
op
str
ateg
ies
to e
nab
le t
he
Arm
y to
rec
ruit
an
d r
etai
n t
he
add
itio
nal
so
ldie
rs
nee
ded
to
imp
lem
ent
the
chan
ges
, in
lig
ht
of
exis
tin
g p
erso
nn
el c
hal
len
ges
. (D
ue
to s
pac
e co
nst
rain
ts, s
om
e in
form
atio
n
has
bee
n le
ft o
ut.
To
vie
w t
he
com
ple
te
set,
ple
ase
acce
ss t
he
offi
cial
do
cum
ent
fou
nd
on
th
e G
AO
web
site
: htt
p://
ww
w.g
ao.
go
v/d
ocs
earc
h/p
astw
eek.
htm
l.)
01. T
he
Arm
y’s
chan
ge
fro
m c
on
trac
tor
per
son
nel
to
so
ldie
rs
con
du
ctin
g m
ain
ten
ance
on
th
e St
ryke
r ve
hic
le m
ay n
ot
fully
ac
hie
ve it
s in
ten
ded
ou
tco
me
of
incr
easi
ng
th
e b
rig
ade’
s fl
exib
ility
to
per
form
in d
iffe
ren
t ty
pes
of
com
bat
op
erat
ion
s.
83G
AO
GA
O-0
6-95
3T07
/11/
2006
Reb
uild
ing
Iraq
: Mo
re
Co
mp
reh
ensi
ve N
atio
nal
St
rate
gy
Nee
ded
To
Hel
p
Ach
ieve
U.S
. Go
als
and
O
verc
om
e C
hal
len
ges
01. D
iscu
ss t
he
exte
nt
to w
hic
h t
he
NSV
I an
d it
s su
pp
ort
ing
do
cum
ents
ad
dre
ss t
he
six
char
acte
rist
ics
of
an e
ffec
tive
nat
ion
al
stra
teg
y.
02. A
sses
s h
ow
sec
uri
ty, p
olit
ical
, an
d
eco
no
mic
fac
tors
will
aff
ect
ach
ievi
ng
th
e U
.S.
stra
teg
y fo
r Ir
aq.
01. F
ocu
s o
n t
he
nee
d t
o im
pro
ve t
he
U.S
. st
rate
gy
for
Iraq
, no
t ju
st t
he
NSV
I.01
. Th
e N
ove
mb
er 2
005
NSV
I an
d s
up
po
rtin
g d
ocu
men
ts
rep
rese
nt
the
resu
lts
of
effo
rts
to im
pro
ve t
he
stra
teg
ic p
lan
nin
g
pro
cess
fo
r th
e ch
alle
ng
ing
an
d c
ost
ly U
.S. m
issi
on
in Ir
aq.
Alt
ho
ug
h t
he
stra
teg
y is
an
imp
rove
men
t o
ver
earl
ier
effo
rts,
it
is in
com
ple
te e
ven
wh
en c
on
sid
ered
in t
he
con
text
of
all
sup
po
rtin
g d
ocu
men
ts, b
oth
cla
ssifi
ed a
nd
un
clas
sifi
ed.
84G
AO
GA
O-0
6-11
30T
09/2
8/20
06R
ebu
ildin
g Ir
aq: C
on
tin
ued
Pr
og
ress
Req
uir
es O
verc
om
ing
C
on
trac
t M
anag
emen
t C
hal
len
ges
01. D
iscu
ss t
he
ove
rall
pro
gre
ss t
hat
has
bee
n
mad
e in
reb
uild
ing
Iraq
. 02
. Des
crib
es c
hal
len
ges
fac
ed b
y D
oD
in
ach
ievi
ng
su
cces
sfu
l ou
tco
mes
on
ind
ivid
ual
p
roje
cts.
01. O
vera
ll, t
he
Un
ited
Sta
tes
gen
eral
ly h
as n
ot
met
its
go
als
for
reco
nst
ruct
ion
act
ivit
ies
in Ir
aq w
ith
res
pec
t to
th
e o
il, e
lect
rici
ty,
and
wat
er s
ecto
rs. A
s o
f A
ug
ust
200
6, o
il p
rod
uct
ion
is b
elo
w
the
pre
war
leve
l, an
d t
he
rest
ora
tio
n o
f el
ectr
icit
y an
d n
ew o
r re
sto
red
wat
er t
reat
men
t ca
pac
ity
rem
ain
bel
ow
sta
ted
go
als.
O
ne-
thir
d o
f D
oD
’s p
lan
ned
co
nst
ruct
ion
wo
rk s
till
nee
ds
to b
e co
mp
lete
d a
nd
so
me
wo
rk is
no
t p
lan
ned
fo
r co
mp
leti
on
un
til
late
200
8. C
on
tin
uin
g v
iole
nce
in t
he
reg
ion
is o
ne
of
the
reas
on
s th
at D
oD
is h
avin
g d
iffi
cult
y ac
hie
vin
g it
s g
oal
s.85
GA
OG
AO
-06-
1132
09/0
1/20
06Ir
aq C
on
trac
t C
ost
s: D
oD
C
on
sid
erat
ion
of
Def
ense
C
on
trac
t A
ud
it A
gen
cy’s
Fi
nd
ing
s
01. D
eter
min
e if
th
e co
sts
iden
tifi
ed b
y D
CA
A
as q
ues
tio
ned
or
un
sup
po
rted
. 02
. Det
erm
ine
wh
at a
ctio
ns
Do
D h
as t
aken
to
ad
dre
ss D
CA
A a
ud
it fi
nd
ing
s, in
clu
din
g t
he
exte
nt
to w
hic
h f
un
ds
wer
e w
ith
hel
d f
rom
co
ntr
acto
rs.
01. D
efen
se C
on
trac
t A
ud
it A
gen
cy a
ud
it r
epo
rts
issu
ed b
etw
een
Fe
bru
ary
2003
an
d F
ebru
ary
2006
iden
tifi
ed $
2.1
bill
ion
in
qu
esti
on
ed c
ost
s an
d $
1.4
bill
ion
in u
nsu
pp
ort
ed c
ost
s o
n
Iraq
co
ntr
acts
. DC
AA
defi
nes
qu
esti
on
ed c
ost
s as
co
sts
that
ar
e u
nac
cep
tab
le f
or
neg
oti
atin
g r
easo
nab
le c
on
trac
t p
rice
s,
and
un
sup
po
rted
co
sts
as c
ost
s fo
r w
hic
h t
he
con
trac
tor
has
n
ot
pro
vid
ed s
uffi
cien
t d
ocu
men
tati
on
. Th
is in
form
atio
n is
p
rovi
ded
to
Do
D f
or
its
neg
oti
atio
ns
wit
h c
on
trac
tors
. Bas
ed o
n
info
rmat
ion
pro
vid
ed b
y D
CA
A, D
oD
co
ntr
acti
ng
offi
cial
s h
ave
take
n a
ctio
ns
to a
dd
ress
$1.
4 b
illio
n in
qu
esti
on
ed c
ost
s.86
GA
OG
AO
-06-
274
06/0
1/20
06La
ck o
f a
Syn
chro
niz
ed
Ap
pro
ach
bet
wee
n t
he
Mar
ine
Co
rps
and
Arm
y A
ffec
ted
th
e Ti
mel
y Pr
od
uct
ion
an
d In
stal
lati
on
of
Mar
ine
Co
rps
Tru
ck A
rmo
r
01. D
eter
min
e th
e ex
ten
t to
wh
ich
tru
ck
arm
or
was
pro
du
ced
an
d in
stal
led
to
mee
t id
enti
fied
req
uir
emen
ts.
02. I
den
tify
wh
at f
acto
rs a
ffec
ted
th
e ti
me
to
pro
vid
e tr
uck
arm
or.
03. I
den
tify
wh
at a
ctio
ns
the
Mar
ine
Co
rps
and
Do
D h
ave
take
n t
o im
pro
ve t
he
tim
ely
avai
lab
ility
of
tru
ck a
rmo
r.
01. E
stab
lish
a p
roce
ss f
or
shar
ing
in
form
atio
n o
n d
evel
op
ing
mat
eria
l so
luti
on
s 02
. Cla
rify
th
e p
oin
t at
wh
ich
th
e jo
int
req
uir
emen
ts p
roce
ss s
ho
uld
be
uti
lized
.
Appendix L
JAnUARY 30, 2007 i REPORT TO CONGRESS i L-�3
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
87G
AO
GA
O-0
6-33
004
/01/
2006
Less
on
s Le
arn
ed f
rom
Oil
for
Foo
d P
rog
ram
Ind
icat
e th
e N
eed
To
Str
eng
then
U
N In
tern
al C
on
tro
ls a
nd
O
vers
igh
t A
ctiv
itie
s
01. T
o a
sses
s th
e p
rog
ram
’s c
on
tro
l en
viro
nm
ent.
02
. To
ass
ess
key
elem
ents
of
the
oth
er
inte
rnal
co
ntr
ol s
tan
dar
ds.
01. E
nsu
re t
hat
UN
pro
gra
ms
wit
h
con
sid
erab
le fi
nan
cial
ris
k ap
ply
in
tern
atio
nal
ly a
ccep
ted
inte
rnal
co
ntr
ol
stan
dar
ds.
02
. Str
eng
then
inte
rnal
co
ntr
ols
th
rou
gh
ou
t th
e U
N, b
ased
on
less
on
s fr
om
th
e O
il fo
r Fo
od
pro
gra
m.
88G
AO
GA
O-0
6-69
7T04
/25/
2006
REB
UIL
DIN
G IR
AQ
: G
ove
rnan
ce, S
ecu
rity
, R
eco
nst
ruct
ion
, an
d F
inan
cin
g
Ch
alle
ng
es
01. U
nd
erta
ke a
ch
alle
ng
ing
an
d c
ost
ly
effo
rt t
o s
tab
ilize
an
d r
ebu
ild Ir
aq f
ollo
win
g
mu
ltip
le w
ars
and
dec
ades
of
neg
lect
by
the
form
er r
egim
e.
01. I
t is
imp
ort
ant
that
th
e U
nit
ed S
tate
s co
nti
nu
e tr
ain
ing
an
d e
qu
ipp
ing
Iraq
i se
curi
ty f
orc
es a
nd
, mo
re im
po
rtan
tly,
en
suri
ng
th
at t
hes
e fo
rces
hav
e th
e lo
gis
tica
l cap
abili
ties
to
su
pp
ort
an
d s
ust
ain
th
emse
lves
. 02
. Th
e U
nit
ed S
tate
s al
on
g w
ith
th
e in
tern
atio
nal
co
mm
un
ity
sho
uld
als
o
hel
p Ir
aqis
dev
elo
p t
he
bu
dg
etin
g a
nd
ad
min
istr
ativ
e to
ols
th
ey n
eed
to
ru
n t
hei
r n
atio
nal
an
d p
rovi
nci
al g
ove
rnm
ents
. 03
. Tra
nsp
aren
cy a
nd
acc
ou
nta
bili
ty
mec
han
ism
s ar
e es
sen
tial
giv
en t
he
leg
acy
of
corr
up
tio
n in
her
ited
fro
m t
he
pre
vio
us
reg
ime.
04
. Eff
ort
s sh
ou
ld a
lso
be
take
n t
o e
nsu
re
that
Iraq
is a
re c
apab
le o
f m
ain
tain
ing
p
ow
er p
lan
ts, w
ater
tre
atm
ent
faci
litie
s,
and
oth
er U
.S.-
fun
ded
infr
astr
uct
ure
.
01. I
raq
is h
ave
incr
easi
ng
ly p
arti
cip
ated
in t
he
po
litic
al p
roce
ss.
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
has
bee
n le
ft o
ut.
To
vi
ew t
he
com
ple
te s
et, p
leas
e ac
cess
th
e o
ffici
al d
ocu
men
t fo
un
d
on
th
e G
AO
web
site
: htt
p://
ww
w.g
ao.g
ov/
do
csea
rch
/pas
twee
k.h
tml.)
89G
AO
GA
O-0
6-10
8509
/29/
2006
Do
D C
ivili
an P
erso
nn
el:
Gre
ater
Ove
rsig
ht
and
Qu
alit
y A
ssu
ran
ce N
eed
ed t
o E
nsu
re
Forc
e H
ealt
h P
rote
ctio
n
and
Su
rvei
llan
ce f
or
tho
se
Dep
loye
d90
GA
OG
AO
-06-
711T
05/0
2/20
06O
il fo
r Fo
od
Pro
gra
m P
rovi
des
Le
sso
ns
for
Futu
re S
anct
ion
s an
d O
ng
oin
g R
efo
rm
01. A
sses
ses
the
con
tro
l en
viro
nm
ent
the
UN
es
tab
lish
ed f
or
man
agin
g t
he
san
ctio
ns
and
O
il fo
r Fo
od
pro
gra
m.
02. A
sses
s o
ther
key
inte
rnal
co
ntr
ol e
lem
ents
.
01. E
nsu
re t
hat
UN
pro
gra
ms
wit
h
con
sid
erab
le fi
nan
cial
ris
k ap
ply
in
tern
atio
nal
ly a
ccep
ted
inte
rnal
co
ntr
ol
stan
dar
ds.
02
. Str
eng
then
inte
rnal
co
ntr
ols
th
rou
gh
ou
t th
e U
N, b
ased
on
th
e le
sso
ns
fro
m O
il fo
r Fo
od
pro
gra
m.
01. T
he
UN
Sec
uri
ty C
ou
nci
l, th
e Se
cret
aria
t, a
nd
mem
ber
sta
tes-
esta
blis
hed
a w
eak
con
tro
l en
viro
nm
ent
for
the
Oil
for
Foo
d
pro
gra
m a
t th
e b
egin
nin
g.
02. T
he
UN
allo
wed
Iraq
to
co
ntr
ol c
on
trac
t n
ego
tiat
ion
s fo
r im
po
rted
co
mm
od
itie
s w
ith
litt
le o
vers
igh
t, e
nab
ling
th
e re
gim
e to
ob
tain
illic
it f
un
ds
thro
ug
h s
urc
har
ges
an
d k
ickb
acks
. 03
. Th
e sa
nct
ion
s w
ere
effe
ctiv
e in
hel
pin
g t
o p
reve
nt
the
Iraq
re
gim
e fr
om
ob
tain
ing
mili
tary
item
s, b
ut
the
UN
was
less
ri
go
rou
s in
ove
rsee
ing
eco
no
mic
act
ivit
ies
such
as
mo
nit
ori
ng
th
e p
rice
an
d v
alu
e o
f Ir
aq’s
co
ntr
acts
. 04
. Th
e U
N d
id n
ot
adeq
uat
ely
add
ress
key
inte
rnal
co
ntr
ol
elem
ents
as
it im
ple
men
ted
th
e O
il fo
r Fo
od
pro
gra
m.
91G
AO
GA
O-0
6-86
5T06
/13/
2006
Act
ion
s St
ill N
eed
ed T
o
Imp
rove
th
e U
se o
f Pr
ivat
e Se
curi
ty P
rovi
der
s
01. T
o a
dd
ress
th
e ex
ten
t to
wh
ich
co
ord
inat
ion
bet
wee
n t
he
U.S
. mili
tary
an
d
pri
vate
sec
uri
ty p
rovi
der
s h
as im
pro
ved
sin
ce
GA
O’s
200
5 re
po
rt.
02. T
o a
dd
ress
th
e ab
ility
of
pri
vate
sec
uri
ty
pro
vid
ers
and
th
e D
epar
tmen
t o
f D
efen
se
(Do
D)
to c
on
du
ct c
om
pre
hen
sive
bac
kgro
un
d
scre
enin
gs
of
emp
loye
es.
03. T
o a
dd
ress
th
e ex
ten
t to
wh
ich
U.S
. or
inte
rnat
ion
al s
tan
dar
ds
exis
t fo
r es
tab
lish
ing
p
riva
te s
ecu
rity
pro
vid
er a
nd
em
plo
yee
qu
alifi
cati
on
s.
01. I
den
tify
ing
min
imu
m s
tan
dar
ds
for
pri
vate
sec
uri
ty p
erso
nn
el q
ual
ifica
tio
ns.
02
. Id
enti
fyin
g t
rain
ing
req
uir
emen
ts a
nd
o
ther
key
per
form
ance
ch
arac
teri
stic
s th
at
pri
vate
sec
uri
ty p
erso
nn
el s
ho
uld
po
sses
s.
03. E
stab
lish
ing
qu
alifi
ed v
end
or
lists
. 04
. Est
ablis
hin
g c
on
trac
tin
g v
ehic
les
wh
ich
co
ntr
acto
rs c
ou
ld b
e au
tho
rize
d t
o u
se.
01. P
riva
te s
ecu
rity
pro
vid
ers
con
tin
ue
to e
nte
r th
e b
attl
e sp
ace
wit
ho
ut
coo
rdin
atin
g w
ith
th
e U
.S. m
ilita
ry, p
utt
ing
bo
th t
he
mili
tary
an
d s
ecu
rity
pro
vid
ers
at a
gre
ater
ris
k fo
r in
jury
. 02
. U.S
. mili
tary
un
its
are
no
t tr
ain
ed, p
rio
r to
dep
loym
ent,
on
th
e o
per
atin
g p
roce
du
res
of
pri
vate
sec
uri
ty p
rovi
der
s in
Iraq
an
d t
he
role
of
the
Rec
on
stru
ctio
n O
per
atio
ns
Cen
ter,
wh
ich
is t
o
coo
rdin
ate
mili
tary
-pro
vid
er in
tera
ctio
ns.
92G
AO
GA
O-0
7-40
10/1
6/20
06R
ebu
ildin
g Ir
aq: S
tatu
s o
f C
om
pet
itio
n f
or
Iraq
R
eco
nst
ruct
ion
Co
ntr
acts
93G
AO
GA
O-0
7-76
11/1
3/20
06G
lob
al W
ar o
n T
erro
rism
: Fi
scal
Yea
r 20
06 O
blig
atio
n
Rat
es A
re W
ith
in F
un
din
g
Leve
ls a
nd
Sig
nifi
can
t M
ult
iyea
r Pr
ocu
rem
ent
Fun
ds
Will
Lik
ely
Rem
ain
Ava
ilab
le
for
Use
in F
isca
l Yea
r 20
07
Appendix L
L-�� i SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
94G
AO
GA
O-0
7-14
512
/18/
2006
Mili
tary
Op
erat
ion
s: H
igh
Le
vel D
oD
Act
ion
Nee
ded
To
Ad
dre
ss L
on
g-s
tan
din
g
Pro
ble
ms
wit
h M
anag
emen
t an
d O
vers
igh
t o
f C
on
trac
tors
Su
pp
ort
ing
Dep
loye
d F
orc
es95
GA
OG
AO
-07-
30R
12/1
5/20
06R
ebu
ildin
g Ir
aq: S
tatu
s o
f D
oD
’s R
eco
nst
ruct
ion
Pro
gra
m96
SIG
IRSI
GIR
-06-
014
07/2
7/20
06R
evie
w o
f Ef
fort
s To
Incr
ease
Ir
aq’s
Cap
abili
ty T
o P
rote
ct
Its
Ener
gy
Infr
astr
uct
ure
(C
lass
ified
)
01. T
o a
dd
ress
th
e fa
cto
rs a
ffec
tin
g Ir
aq‘s
in
fras
tru
ctu
re, i
ncl
ud
ing
att
acks
, ph
ysic
al
con
dit
ion
, an
d c
rim
inal
act
ivit
y. T
his
is a
n
exp
ansi
on
of
SIG
IR‘s
ori
gin
al o
bje
ctiv
e o
f fo
cusi
ng
on
att
acks
in r
eco
gn
itio
n o
f th
e im
po
rtan
ce o
f fa
cto
rs o
ther
th
an a
ttac
ks. T
his
o
bje
ctiv
e‘s
pu
rpo
se is
to
iden
tify
th
e sc
op
e o
f re
qu
irem
ents
/nee
ds.
(D
ue
to s
pac
e co
nst
rain
ts, s
om
e in
form
atio
n
has
bee
n le
ft o
ut.
To
vie
w t
he
com
ple
te li
st,
ple
ase
acce
ss t
he
offi
cial
do
cum
ent
fou
nd
on
th
e SI
GIR
web
site
: htt
p://
ww
w.s
igir.
mil/
aud
its/
Def
ault
.asp
x.)
01. E
nco
ura
ge
acti
on
by
the
Iraq
i g
ove
rnm
ent
by
con
tin
uin
g t
o e
mp
has
ize
the
acti
on
s th
at t
he
new
ly f
orm
ed Ir
aqi
go
vern
men
t m
ust
tak
e to
en
han
ce
infr
astr
uct
ure
inte
gri
ty, m
akin
g a
ctio
ns
that
nee
d t
o b
e ta
ken
by
the
new
Iraq
i g
ove
rnm
ent
par
t o
f su
bse
qu
ent
U.S
. act
ion
ag
end
as, a
nd
em
ph
asiz
ing
th
e ca
pac
ity-
bu
ildin
g p
roce
ss in
dis
cuss
ion
s w
ith
th
e n
ew
go
vern
men
t.
02. S
up
po
rt t
ran
siti
on
pla
ns
by
wo
rkin
g
wit
h t
he
Iraq
i min
istr
ies
to d
evel
op
a
per
form
ance
-bas
ed r
epo
rtin
g c
apab
ility
to
id
enti
fy t
hei
r m
easu
rab
le e
ven
ts a
nd
gau
ge
pro
gre
ss in
th
eir
infr
astr
uct
ure
inte
gri
ty
cap
abili
ties
.
01. A
nu
mb
er o
f fa
cto
rs in
clu
din
g a
ttac
ks, a
gin
g, a
nd
po
orl
y m
ain
tain
ed in
fras
tru
ctu
re, a
nd
cri
min
al a
ctiv
ity
are
adve
rsel
y af
fect
ing
Iraq
’s a
bili
ty t
o d
evel
op
a v
iab
le e
ner
gy
sect
or.
Thes
e fa
cto
rs h
ave
com
bin
ed t
o h
old
do
wn
Iraq
’s o
il ex
po
rts
and
th
e av
aila
bili
ty o
f el
ectr
icit
y. A
s a
resu
lt, S
IGIR
est
imat
es t
hat
b
etw
een
Jan
uar
y 20
04 a
nd
Mar
ch 2
006,
Iraq
lost
a p
ote
nti
al $
16
bill
ion
in r
even
ue
fro
m o
il ex
po
rts
bec
ause
of
limit
atio
ns
on
its
abili
ty t
o e
xpo
rt o
il. In
ad
dit
ion
to
lost
exp
ort
rev
enu
es, I
raq
is
pay
ing
bill
ion
s o
f d
olla
rs t
o im
po
rt r
efin
ed p
etro
leu
m p
rod
uct
s to
su
pp
ort
th
e co
nsu
mp
tio
n n
eed
s o
f it
s ci
tize
ns.
97SI
GIR
SIG
IR-0
6-02
810
/23/
2006
Rev
iew
of
Ad
min
istr
ativ
e Ta
sk
Ord
ers
for
Iraq
Rec
on
stru
ctio
n
Co
ntr
acts
This
au
dit
was
init
iate
d t
o e
valu
ate
the
effe
ctiv
enes
s o
f p
roje
ct m
anag
emen
t an
d
the
mo
nit
ori
ng
an
d c
on
tro
ls e
xerc
ised
by
adm
inis
trat
ive
con
trac
tin
g o
ffice
rs. T
he
ob
ject
ives
of
the
aud
it w
ere
to d
eter
min
e w
het
her
ATO
s va
ry o
ne
des
ign
-bu
ild
con
trac
tor
to a
no
ther
; ATO
s ac
com
plis
hed
th
e in
ten
ded
pu
rpo
se, t
o c
aptu
re t
he
fixe
d a
dm
inis
trat
ive
cost
s o
f d
esig
n-b
uild
co
ntr
acto
rs; d
id in
crea
sed
or
dec
reas
ed
per
iod
s o
f co
ntr
act/
task
ord
er p
erfo
rman
ce
imp
act
the
valu
e o
f A
TO c
ost
; did
th
e d
e-sc
op
ing
of
pro
ject
s im
pas
t th
e n
eed
fo
r ce
rtai
n a
dm
inis
trat
ive
cost
s in
clu
ded
in t
he
ATO
. ATO
s w
ere
issu
ed f
or
6 o
f th
e 12
DB
co
ntr
acts
; on
e o
f th
e 6
DB
co
ntr
acts
wit
h
an A
TO w
as t
erm
inat
ed a
nd
dem
ob
ilize
d
less
th
an o
ne
year
aft
er c
on
trac
t aw
ard
. Th
e re
view
fo
cuse
d o
n t
he
11 a
ctiv
e D
B c
on
trac
ts,
of
wh
ich
5 w
ere
issu
ed o
ne
or
mo
re A
TOs.
01. E
nsu
re t
hat
co
st-r
eim
bu
rsem
ent
con
trac
ts c
on
tain
exp
licit
req
uir
emen
ts
for
all c
on
trac
tors
in Ir
aq a
nd
fu
ture
re
con
stru
ctio
n e
ffo
rts
for
seg
reg
atin
g,
trac
kin
g, a
nd
bill
ing
ad
min
istr
ativ
e co
sts-
-su
ch a
s th
rou
gh
th
e u
se o
f co
ntr
actu
al
dir
ecti
on
, in
clu
din
g s
egre
gat
ing
an
d
rep
ort
ing
ad
min
istr
ativ
e co
sts
in
man
agm
ent
cost
rep
ort
s.
02. E
nsu
re t
hat
ad
equ
ate
pro
ject
pla
nn
ing
is
co
nd
uct
ed t
o m
inim
ize
con
trac
tor
do
wn
-ti
me
bet
wee
n t
he
issu
ance
of
mo
bili
zati
on
o
rder
s an
d t
he
beg
inn
ing
of
dir
ect
pro
ject
ac
tivi
ty.
03. I
mp
rove
pro
cess
es t
o m
on
ito
r co
ntr
acto
r co
sts
to e
nsu
re t
hat
th
e le
vel
of
adm
inis
trat
ive
acti
vity
is a
pp
rop
riat
ely
adju
sted
to
refl
ect
any
wo
rk s
top
pag
es d
e-sc
op
ing
act
ion
, an
d r
edu
ctio
ns
attr
ibu
tab
le
to p
roje
ct c
om
ple
tio
n o
r cl
ose
ou
t.98
SIG
IRSI
GIR
-06-
035
10/2
6/20
06In
teri
m A
ud
it R
epo
rt
on
Inap
pro
pri
ate
Use
of
Pro
pri
etar
y D
ata
Mar
kin
gs
by
the
Log
isti
cs C
ivil
Au
gm
enta
tio
n P
rog
ram
(L
OG
CA
P) C
on
trac
tor
The
ove
rall
ob
ject
ive
was
to
det
erm
ine
wh
eth
er t
he
U.S
. go
vern
men
t is
rec
eivi
ng
th
e se
rvic
es p
aid
fo
r u
nd
er L
og
isti
cs C
ivil
Au
gm
enta
tio
n P
rog
ram
(LO
GC
AP)
Tas
k O
rder
13
0 an
d w
het
her
th
e su
pp
ort
pro
vid
ed is
re
aso
nab
le, e
ffici
ent,
an
d c
ost
-eff
ecti
ve.
Kel
log
g B
row
n a
nd
Ro
ot
Serv
ice,
Inc.
(K
BR
),
con
tin
uo
usl
y m
arke
d a
ll in
form
atio
n p
rovi
ded
to
th
e g
ove
rnm
ent
as P
rop
riet
ary
Dat
a. In
ad
dit
ion
, th
e co
ntr
acto
r in
itia
lly r
efu
sed
to
p
rovi
de
SIG
IR w
ith
req
ues
t d
ata
in it
s n
ativ
e fo
rmat
bec
ause
KB
R c
laim
ed t
he
actu
al
spre
adsh
eets
or
dat
abas
es c
on
tain
ed s
pec
ific
pro
pri
etar
y in
form
atio
n r
elat
ed t
o h
ow
KB
R
con
du
cts
its
bu
sin
ess.
Th
is in
teri
m r
evie
w w
as
to p
rovi
de
an a
sses
smen
t o
f w
het
her
KB
R
is f
ollo
win
g a
pp
licab
le F
eder
al A
cqu
isit
ion
R
egu
lati
on
(FA
R)
dir
ecti
on
on
cla
ssif
yin
g
pro
pri
etar
y d
ata
and
is c
om
ply
ing
wit
h
con
trac
t p
rovi
sio
ns
reg
ard
ing
info
rmat
ion
.
Appendix L
JAnUARY 30, 2007 i REPORT TO CONGRESS i L-��
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
99SI
GIR
SIG
IR-0
6-03
110
/27/
2006
Man
agem
ent
of
the
Iraq
i In
teri
m G
ove
rnm
ent
Fun
d01
. Th
e O
bje
ctiv
es o
f th
is a
ud
it a
re t
o
det
erm
ine
if M
NF-
I can
pro
per
ly a
cco
un
t fo
r th
e fu
nd
s p
rovi
ded
by
the
Iraq
i In
teri
m
Go
vern
men
t an
d h
as u
sed
th
e fu
nd
s fo
r th
eir
inte
nd
ed p
urp
ose
s.
02. T
he
ob
ject
ives
of
this
au
dit
are
to
d
eter
min
e if
MN
F-I c
an p
rop
erly
acc
ou
nt
for
the
fun
ds
pro
vid
ed b
y th
e Ir
aqi I
nte
rim
G
ove
rnm
ent
and
has
use
d t
he
fun
ds
for
thei
r in
ted
ed p
urp
ose
s.
01. P
rovi
de
the
Iraq
i go
vern
men
t th
e re
qu
ired
acc
ou
nti
ng
of
the
use
of
thes
e fu
nd
s. T
his
acc
ou
nti
ng
sh
ou
ld b
e in
co
mp
lian
ce w
ith
MIN
F-I F
rag
men
tary
Ord
er
603
‘Acc
ou
nta
bili
ty o
f Fu
nd
s fr
om
th
e Ir
aqi
Inte
rim
Go
vern
men
t,’ a
nd
be
hen
cefo
rth
su
bm
itte
d m
on
thly
, as
req
uir
ed.
02. E
nfo
rce
exis
tin
g g
uid
ance
on
m
ain
tain
ing
pro
ject
rec
ord
s, in
clu
din
g
con
du
ctin
g q
uar
terl
y re
view
s to
en
sure
th
e ac
cura
cy o
f IIG
F p
roje
ct fi
les.
03
. Dev
elo
p a
tra
ckin
g s
yste
m f
or
con
tro
llin
g a
nd
pro
cess
ing
IIG
F p
roje
ct fi
les
thro
ug
h t
he
enti
re m
anag
emen
t p
roce
ss.
04. C
on
tin
ue
effo
rts
to im
pro
ve IR
MS
accu
racy
fo
r IIG
F p
roje
cts.
100
SIG
IRSI
GIR
-06-
032
10/2
8/20
06Ir
aqi S
ecu
rity
Fo
rces
: Rev
iew
o
f Pl
ans
to Im
ple
men
t Lo
gis
tics
Cap
abili
ties
01. T
he
pu
rpo
se o
f th
is r
evie
w w
as t
o id
enti
fy
wh
eth
er e
ffo
rts
to b
uild
log
isti
cs c
apab
iliti
es
wit
hin
th
e IS
P ar
e b
ein
g p
rop
erly
man
aged
an
d a
re a
chie
vin
g t
hei
r in
ten
ded
ou
tco
mes
. Sp
ecifi
cally
, Do
D’s
pla
ns
and
tim
elin
es
for
imp
lem
enti
ng
a f
un
ctio
nin
g lo
gis
tics
o
per
atio
ns
wit
hin
ISF;
pla
ns
and
tim
elin
es f
or
tran
siti
on
ing
a s
ust
ain
able
an
d m
ain
tain
able
lo
gis
itic
s o
per
atio
n t
o t
he
Min
istr
y o
f D
efen
se
and
th
e M
inis
try
of
Inte
rio
r fo
r su
stai
nin
g a
nd
m
ain
tain
ing
th
e fo
rce
stru
ctu
re; b
arri
ers
and
re
sou
rce
limit
atio
ns
to t
he
succ
ess
of
lon
g-
term
su
stai
nm
ent
cap
abili
ties
wit
hin
th
e IS
F.
01. I
n c
oo
per
atio
n w
ith
th
e M
inis
try
of
Def
ense
, id
enti
fy Ir
aqi A
rmy
log
isit
ics
per
son
nel
req
uir
emen
ts a
nd
fo
rmu
late
a
pla
n f
or
trai
nin
g t
hes
e p
erso
nn
el.
02. I
n c
oo
per
atio
n w
ith
th
e M
inis
try
of
Inte
rio
r, id
enti
fy Ir
aqi‘s
loca
l an
d
nat
ion
al p
olic
e fo
rces
log
isit
ics
per
son
nel
re
qu
irem
ents
an
d f
orm
ula
te a
pla
n f
or
trai
nin
g t
hes
e p
erso
nn
el.
03. O
n r
ecei
pt
of
the
Iraq
i Min
istr
y o
f D
efen
se a
nd
Min
istr
y o
f In
teri
or
bu
dg
ets
for
2007
, id
enti
fy t
he
exte
nt
to w
hic
h t
hey
ad
equ
atel
y su
pp
ort
th
e lo
gis
tics
cap
abili
ties
th
at M
NF-
I pla
ns
to t
ran
sfer
to
it.
04. P
rovi
de
Co
ng
ress
an
ass
essm
ent
in t
he
qu
arte
rly
rep
ort
, ‘M
easu
rin
g S
ecu
rity
an
d
Stab
ility
in Ir
aq’,
to in
clu
de:
det
ails
of
MN
F-I
pla
n(s
) an
d p
rog
ress
in e
xecu
tin
g t
he
pla
n(s
) to
tra
in IS
F lo
gis
itic
s p
erso
nn
el, f
or
bo
th
the
Min
istr
y o
f D
efen
se a
nd
th
e M
inis
try
of
Inte
rio
r; t
he
adeq
uac
y o
f th
e M
inis
try
of
Def
ense
an
d M
inis
try
of
Inte
rio
r b
ud
get
s to
su
pp
ort
th
eir
resp
ecit
ve lo
gis
tics
cap
abili
ty.
101
SIG
IRSI
GIR
-06-
033
10/2
8/20
06U
.S. D
epar
tmen
t o
f D
efen
se
Usi
ng
th
e Ir
aq R
elie
f an
d
Rec
on
stru
ctio
n F
un
d
This
au
dit
ad
dre
sses
th
e ty
pe,
qu
anti
ty, a
nd
q
ual
ity
of
wea
po
ns
pu
rch
ased
wit
h t
he
Iraq
Rel
ief
and
Rec
on
stru
ctio
n F
un
d (
IRR
F)
for
the
ISF,
as
wel
l as
the
ISP’
s ca
pab
ility
to
in
dep
end
entl
y m
ain
tain
an
d s
ust
ain
th
ese
wea
po
ns.
01. D
eter
min
e th
e re
qu
isit
e sp
are
par
ts a
nd
te
chn
ical
rep
air
man
ual
req
uir
emen
ts b
y w
eap
on
s ty
pe
and
, if
app
licab
le, w
eap
on
s m
od
el a
nd
pro
vid
e th
is in
form
atio
n t
o t
he
min
istr
ies
of
Def
ense
an
d In
teri
or.
02. R
evie
w p
olic
ies
and
pro
ced
ure
s fo
r fi
llin
g v
acan
t ar
ms
mai
nte
nan
ce p
osi
tio
ns
and
imp
lem
ent
corr
ecti
ve a
ctio
ns
for
sust
ain
men
t.
03. E
stab
lish
acc
ura
te w
eap
on
inve
nto
ries
. 04
. In
itia
te a
ctio
n t
o p
rovi
de
wea
po
ns
seri
al
nu
mb
ers
for
com
plia
nce
wit
h t
he
Do
D S
mal
l A
rms
Seri
aliz
atio
n P
rog
ram
.10
2SI
GIR
SIG
IR-0
6-03
410
/29/
2006
Stat
us
of
the
Pro
vin
cial
R
eco
nst
ruct
ion
Tea
m P
rog
ram
in
Iraq
The
ob
ject
ives
of
this
au
dit
wer
e to
det
erm
ine
wh
eth
er P
RTs
are
fully
em
po
wer
ed, s
taff
ed,
and
res
ou
rced
to
mee
t th
eir
mis
sio
n a
nd
to
iden
tify
an
y o
ther
bar
rier
s im
ped
ing
ac
hie
vem
ent
of
the
PRT
mis
sio
n. S
pec
ifica
lly,
the
aud
it a
dd
ress
ed t
he
follo
win
g q
ues
tio
ns:
1)
Are
sec
uri
ty c
on
cern
s af
fect
ing
PRT
o
per
atio
ns?
2)
Are
par
tici
pat
ing
org
aniz
atio
ns
effe
ctiv
ely
coo
rdin
atin
g t
hei
r p
rog
ram
s an
d o
per
atio
nal
su
pp
ort
? 3)
Are
su
ffici
ent
fin
anci
al a
nd
hu
man
res
ou
rces
ava
ilab
le t
o
sup
po
rt t
he
PRT
mis
sio
n?
01. I
ssu
e a
join
t st
atem
ent
reaf
firm
ing
th
at
the
PRT
init
iati
ves
is a
Do
S-D
oD
pri
ori
ty,
clea
rly
defi
nin
g t
he
mis
sio
n a
nd
del
inea
tin
g
the
lines
of
auth
ori
ty a
nd
co
ord
inat
ion
b
etw
een
civ
ilian
an
d m
ilita
ry p
erso
nn
el.
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
h
as b
een
left
ou
t. T
o v
iew
th
e co
mp
lete
list
, p
leas
e ac
cess
th
e o
ffici
al d
ocu
men
t fo
un
d
on
th
e SI
GIR
web
site
: htt
p://
ww
w.s
igir.
mil/
aud
its/
Def
ault
.asp
x.)
Appendix L
L-�� i SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
103
SIG
IRSI
GIR
-06-
017
07/2
8/20
06Tr
ansi
tio
n o
f Ir
aq R
elie
f an
d
Rec
on
stru
ctio
n F
un
d P
roje
cts
to t
he
Iraq
i Go
vern
men
t
01. D
o e
ach
of
the
U.S
. go
vern
men
t m
anag
emen
t o
ffice
s in
Iraq
hav
e a
stra
teg
ic
pla
n in
pla
ce f
or
tran
siti
on
ing
th
eir
resp
ecti
ve
reco
nst
ruct
ion
pro
gra
ms
and
pro
ject
s?
02. A
re s
uffi
cien
t re
sou
rces
to
op
erat
e an
d
mai
nta
in n
ew U
.S. p
rovi
ded
pla
nts
an
d
equ
ipm
ent
avai
lab
le?
03. H
as t
he
Iraq
i go
vern
men
t su
ffici
entl
y p
lan
ned
an
d b
ud
get
ed f
or
esse
nti
al
op
erat
ion
s an
d m
ain
ten
ance
of
the
U.S
.-p
rovi
ded
infr
astr
uct
ure
? 04
. Ho
w w
ill t
he
pac
e o
f re
con
stru
ctio
n a
nd
p
roje
ct c
om
ple
tio
n a
ffec
t tr
ansi
tio
n p
lan
nin
g
and
co
mp
leti
on
?
01. D
evel
op
a s
ing
le, u
nif
orm
pro
cess
fo
r as
set
reco
gn
itio
n a
nd
tra
nsf
er o
f al
l co
mp
lete
d p
roje
cts
to t
he
Iraq
i go
vern
men
t.
This
pro
cess
sh
ou
ld b
e fo
llow
ed b
y al
l of
the
IRR
F-im
ple
men
tin
g a
gen
cies
, an
d s
uffi
cien
t re
sou
rces
sh
ou
ld b
e m
ade
avai
lab
le t
o
imp
lem
ent
the
pro
cess
in t
ime
for
the
Iraq
i g
ove
rnm
ent’
s u
se in
bu
dg
et p
lan
nin
g.
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
h
as b
een
left
ou
t. T
o v
iew
th
e co
mp
lete
list
, p
leas
e ac
cess
th
e o
ffici
al d
ocu
men
t fo
un
d
on
th
e SI
GIR
web
site
: htt
p://
ww
w.s
igir.
mil/
aud
its/
Def
ault
.asp
x.)
01. T
her
e is
no
ove
rall
stra
teg
ic p
lan
fo
r tr
ansi
tio
nin
g
IRR
F-fu
nd
ed r
eco
nst
ruct
ion
pro
ject
s an
d a
sset
s to
th
e Ir
aqi
go
vern
men
t. A
n a
sset
tra
nsf
er p
roce
ss h
as b
een
dev
elo
ped
, bu
t p
lan
s fo
r su
stai
nm
ent
and
cap
acit
y-d
evel
op
men
t ac
tivi
ties
rem
ain
in
dra
ft a
nd
pro
vid
e fe
w d
etai
ls t
o g
uid
e ag
enci
es.
Ad
dit
ion
ally
, U
SAID
has
ch
ose
n n
ot
to p
arti
cip
ate
in t
he
Do
S-le
d a
sset
tra
nsf
er
pro
cess
, cre
atin
g a
dd
itio
nal
ris
k th
at a
sset
s w
ill n
ot
be
turn
ed
ove
r in
tim
e fo
r th
e Ir
aqis
to
pla
n f
or
thei
r su
pp
ort
. (D
ue
to s
pac
e co
nst
rain
ts, s
om
e in
form
atio
n h
as b
een
left
ou
t. T
o
view
th
e co
mp
lete
list
, ple
ase
acce
ss t
he
offi
cial
do
cum
ent
fou
nd
o
n t
he
SIG
IR w
ebsi
te: h
ttp
://w
ww
.sig
ir.m
il/au
dit
s/D
efau
lt.a
spx.
)
104
SIG
IRSI
GIR
-06-
019
07/2
8/20
06R
evie
w o
f th
e U
se o
f D
efin
itiz
atio
n R
equ
irem
ents
fo
r C
on
trac
ts S
up
po
rtin
g
Rec
on
stru
ctio
n in
Iraq
01. T
o d
eter
min
e w
het
her
th
e d
efin
itiz
atio
n
pro
cess
fo
r co
ntr
acts
(in
clu
din
g le
tter
co
ntr
acts
an
d t
ask
ord
ers)
fu
nd
ed b
y th
e IR
RF
com
plie
d w
ith
ap
plic
able
reg
ula
tio
ns,
po
licie
s,
and
pro
ced
ure
s an
d w
het
her
su
ch c
on
trac
ts
wer
e b
ein
g d
efin
itiz
ed o
n a
tim
ely
bas
is.
01. I
ssu
e w
ritt
en c
lari
fica
tio
n r
egar
din
g
the
app
licab
ility
of
DFA
RS
for
defi
nit
izin
g
task
ord
ers
issu
ed u
nd
er ID
IQ c
on
trac
ts in
al
ign
men
t w
ith
th
e o
pin
ion
of
the
Offi
ce o
f th
e A
rmy
Gen
eral
Co
un
sel.
01. T
her
e w
as a
lack
of
clar
ity
reg
ard
ing
th
e re
gu
lato
ry
req
uir
emen
t fo
r d
efin
itiz
atio
n o
f ta
sk o
rder
s is
sued
un
der
co
ntr
acts
cla
ssifi
ed a
s In
defi
nit
e-D
eliv
ery/
Ind
efin
ite-
Qu
anti
ty
(ID
IQ)
on
th
e p
art
of
the
pri
mar
y U
.S. A
rmy
org
aniz
atio
ns
invo
lved
in a
war
din
g a
nd
ad
min
iste
rin
g d
iffe
ren
t ty
pes
of
con
trac
ts f
or
Iraq
rec
on
stru
ctio
n.
105
SIG
IRSI
GIR
-06-
020
07/2
8/20
06R
evie
w o
f th
e A
dva
nce
d F
irst
R
esp
on
der
Net
wo
rk01
. To
wh
at e
xten
t d
oes
AFR
N p
rovi
de
effe
ctiv
e em
erg
ency
co
mm
un
icat
ion
s fo
r th
e ci
tize
ns
of
Iraq
, th
e p
olic
e, fi
re, e
mer
gen
cy
med
ical
dep
artm
ents
, an
d r
elat
ed c
om
man
d
and
co
ntr
ol o
rgan
izat
ion
s.
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
h
as b
een
left
ou
t. T
o v
iew
th
e co
mp
lete
list
, p
leas
e ac
cess
th
e o
ffici
al d
ocu
men
t fo
un
d o
n
the
SIG
IR w
ebsi
te: h
ttp
://w
ww
.sig
ir.m
il/au
dit
s/D
efau
lt.a
spx)
.
01. W
e re
com
men
d t
hat
th
e C
om
man
din
g
Gen
eral
, Mu
lti-
Nat
ion
al S
ecu
rity
Tra
nsi
tio
n
Co
mm
and
-Ira
q e
nsu
re t
hat
th
e co
ntr
acto
r co
nd
uct
ing
th
e A
FRN
ass
essm
ent
is
req
uir
ed t
o c
oo
rdin
ate
wit
h t
he
Iraq
i M
inis
try
of
Inte
rio
r an
d Ir
aqi M
inis
try
of
Co
mm
un
icat
ion
s Ir
aq T
elep
ho
ne
and
Po
stal
C
om
pan
y in
dia
gn
osi
ng
an
d r
eso
lvin
g t
he
spec
ific
tech
nic
al r
easo
n o
r re
aso
ns
wh
y co
nn
ecti
vity
bet
wee
n t
he
thre
e A
FRN
zo
nes
d
oes
no
t ex
ist.
(D
ue
to s
pac
e co
nst
rain
ts, s
om
e in
form
atio
n
has
bee
n le
ft o
ut.
To
vie
w t
he
com
ple
te li
st,
ple
ase
acce
ss t
he
offi
cial
do
cum
ent
fou
nd
o
n t
he
SIG
IR w
ebsi
te: h
ttp
://w
ww
.sig
ir.m
il/au
dit
s/D
efau
lt.a
spx.
)
01. T
he
init
ial a
ssu
mp
tio
ns
to b
uild
th
e A
FRN
sys
tem
up
on
th
e ex
isti
ng
Iraq
i ele
ctri
cal a
nd
fib
er o
pti
c in
fras
tru
ctu
re e
xace
rbat
ed
the
exte
nt
to w
hic
h U
.S. i
mp
lem
enti
ng
ag
enci
es c
ou
ld e
ffici
entl
y an
d e
ffec
tive
ly m
anag
e th
e A
FRN
pro
ject
. 02
. Eff
ecti
ven
ess
has
bee
n im
pac
ted
by
no
co
nn
ecti
vity
bet
wee
n
the
thre
e zo
nes
of
the
AFR
N s
yste
m; i
nab
ility
to
rec
eive
em
erg
ency
cal
ls f
rom
cit
izen
s at
th
e m
ajo
rity
of
firs
t re
spo
nd
er
dis
pat
ch c
ente
rs; n
o n
etw
ork
per
form
ance
mo
nit
ori
ng
fo
r tw
o
of
the
zon
es; a
nd
insu
ffici
ent
bac
kup
gen
erat
ors
to
po
wer
th
e va
rio
us
syst
em e
lem
ents
wh
en c
om
mer
cial
po
wer
is u
nav
aila
ble
.
106
SIG
IRSI
GIR
-06-
021
07/2
8/20
06Jo
int
Surv
ey o
f th
e U
.S.
Emb
assy
-Ira
q’s
An
tico
rru
pti
on
Pr
og
ram
01. T
o d
eter
min
e w
hic
h U
.S. g
ove
rnm
ent
agen
cies
par
tici
pat
e in
th
e an
tico
rru
pti
on
p
rog
ram
in Ir
aq, a
nd
wh
eth
er t
hey
hav
e a
coo
rdin
ated
str
ateg
ic p
lan
wit
h id
enti
fied
g
oal
s.
02. T
o d
eter
min
e w
het
her
pro
gra
m o
utc
om
es
and
met
rics
hav
e b
een
est
ablis
hed
to
mea
sure
p
rog
ress
an
d s
ucc
ess.
03
. To
det
erm
ine
wh
eth
er o
rgan
izat
ion
al
role
s an
d r
esp
on
sib
iliti
es h
ave
bee
n c
lear
ly
iden
tifi
ed a
nd
res
ou
rces
pro
vid
ed t
o m
eet
the
pro
gra
m g
oal
s.
01. I
n r
esp
on
se t
o t
he
req
ues
t fr
om
th
e U
.S.
Emb
assy
-Ira
q’s
Eco
no
mic
Co
un
selo
r, p
rovi
de
the
nec
essa
ry r
eso
urc
es t
o h
ave
suffi
cien
t d
irec
tio
n a
nd
ove
rsig
ht
of
the
U.S
. Em
bas
sy’s
an
tico
rru
pti
on
pro
gra
m, i
ncl
ud
ing
a s
enio
r le
ader
fro
m t
he
Dep
artm
ent
of
Stat
e an
d
a se
nio
r o
ffice
r fr
om
th
e M
ult
i-N
atio
nal
Fo
rce-
Iraq
. B
oth
of
thes
e p
osi
tio
ns
sho
uld
b
e fi
lled
wit
h s
taff
th
at h
as a
val
uab
le
bac
kgro
un
d.
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
h
as b
een
left
ou
t. T
o v
iew
th
e co
mp
lete
list
, p
leas
e ac
cess
th
e o
ffici
al d
ocu
men
t fo
un
d
on
th
e SI
GIR
web
site
: htt
p://
ww
w.s
igir.
mil/
aud
its/
Def
ault
.asp
x.)
01. S
IGIR
iden
tifi
ed t
hat
U.S
. go
vern
men
t ex
pen
dit
ure
s o
n
anti
corr
up
tio
n a
ctiv
itie
s h
ave
bee
n m
od
est
wh
en c
om
par
ed t
o
the
tota
l sp
ent
for
Iraq
rec
on
stru
ctio
n.
107
SIG
IRSI
GIR
-06-
023
07/2
8/20
06C
han
ges
in Ir
aq R
elie
f an
d
Rec
on
stru
ctio
n F
un
d P
rog
ram
A
ctiv
itie
s Ja
nu
ary
thro
ug
h
Mar
ch 2
006
01. T
o d
eter
min
e th
e ch
ang
es, i
f an
y, in
th
e D
epar
tmen
t o
f St
ate’
s Ir
aq r
elie
f an
d
reco
nst
ruct
ion
pla
ns
bet
wee
n J
anu
ary
1, 2
006
and
Mar
ch 3
1, 2
006.
02
. To
iden
tify
rea
son
s fo
r th
ose
ch
ang
es.
01. S
ecto
r fu
nd
ing
rem
ain
ed f
airl
y co
nst
ant
thro
ug
h t
he
last
q
uar
ter
wit
h o
nly
$15
.9 m
illio
n in
fu
nd
ing
mo
vin
g b
etw
een
se
cto
rs, a
nd
$10
7.8
mill
ion
mo
vin
g b
etw
een
IRR
F p
roje
cts.
02
. Th
e m
ino
r ad
just
men
ts t
o p
roje
ct a
ctiv
itie
s ar
e lik
ely
attr
ibu
tab
le t
o t
he
fact
th
at 8
8.4%
of
IRR
F d
olla
rs h
ave
bee
n
ob
ligat
ed a
s o
f th
e en
d o
f th
e q
uar
ter
($16
.3 b
illio
n o
f th
e $1
8.4
bill
ion
ap
pro
pri
ated
).
Appendix L
JAnUARY 30, 2007 i REPORT TO CONGRESS i L-�7
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
108
SIG
IRSI
GIR
-06-
024
07/2
6/20
06Jo
int
Cas
h C
ou
nt
- Ir
aq
Nat
ion
al W
eap
on
s C
ard
Pr
og
ram
01. T
he
Dir
ecto
r o
f th
e Ir
aq N
atio
nal
Wea
po
ns
Car
d P
rog
ram
(IN
WC
P) r
equ
este
d a
ssis
tan
ce
fro
m t
he
Trea
sury
Att
ach
é, U
.S. E
mb
assy
-Ira
q,
for
the
tran
sfer
of
INW
CP
fun
ds
that
had
bee
n
colle
cted
fo
r w
eap
on
s re
gis
trat
ion
to
th
e Ir
aqi
Go
vern
men
t. C
on
seq
uen
tly,
th
e Tr
easu
ry
Att
ach
é, U
.S. E
mb
assy
-Ira
q, r
equ
este
d
the
Spec
ial I
nsp
ecto
r G
ener
al f
or
Iraq
R
eco
nst
ruct
ion
(SI
GIR
) to
co
nd
uct
a c
ou
nt
of
INW
CP
fun
ds
that
wer
e u
nd
er t
he
sup
ervi
sio
n
of
the
INW
CP
Dir
ecto
r. S
IGIR
was
als
o a
sked
to
rec
on
cile
th
e fu
nd
s, t
o t
he
exte
nt
po
ssib
le,
to w
eap
on
s re
gis
trat
ion
car
d r
eco
rds
hel
d b
y th
e IN
WC
P D
irec
tor.
SIG
IR w
as jo
ined
by
a re
pre
sen
tati
ve o
f th
e M
ult
i-N
atio
nal
Sec
uri
ty
Tran
siti
on
Co
mm
and
-Ira
q (
MN
STC
-I)
to
con
du
ct t
his
rev
iew
.
01. S
IGIR
det
erm
ined
th
at t
he
avai
lab
le r
eco
rds
gen
eral
ly s
up
po
rt
the
amo
un
t o
f IN
WC
P fu
nd
s in
th
e D
irec
tor’
s p
oss
essi
on
as
of
May
19
and
20,
200
6.
02. S
IGIR
det
erm
ined
th
at t
he
INW
CP
Dir
ecto
r w
as in
po
sses
sio
n
of
305,
575,
000
ID, o
r th
e eq
uiv
alen
t o
f $2
07,8
82.6
7 in
U.S
. d
olla
rs.
109
SIG
IRSI
GIR
-06-
025
07/2
8/20
06R
evie
w o
f th
e M
edic
al
Equ
ipm
ent
Purc
has
ed f
or
the
Prim
ary
Hea
lth
care
Cen
ters
A
sso
ciat
ed w
ith
Par
son
s G
lob
al S
ervi
ces,
Inc.
, Co
ntr
act
Nu
mb
er W
914N
S-04
-D-0
006
01. W
her
e ar
e th
e m
edic
al e
qu
ipm
ent
sets
lo
cate
d a
nd
wh
ich
org
aniz
atio
ns
mai
nta
in
ph
ysic
al c
on
tro
l of
the
asse
ts?
02. H
ow
an
d w
hen
will
th
e U
.S. g
ove
rnm
ent
tran
sfer
th
e eq
uip
men
t?
03. W
hat
are
th
e “l
esso
ns
lear
ned
” fr
om
th
e m
anag
emen
t an
d e
xecu
tio
n o
f th
e n
on
-co
nst
ruct
ion
pro
cess
an
d p
ract
ices
rel
ated
to
th
is c
on
trac
t?
01. S
IGIR
rec
om
men
ds
that
th
e D
irec
tor,
Iraq
R
eco
nst
ruct
ion
an
d M
anag
emen
t O
ffice
(I
RM
O)
con
tin
ue
to w
ork
wit
h G
RD
-PC
O t
o
dev
elo
p a
co
mp
reh
ensi
ve w
ritt
en u
tiliz
atio
n
and
tra
nsf
er p
lan
fo
r al
l of
the
131
med
ical
eq
uip
men
t se
ts s
tore
d in
th
e w
areh
ou
se.
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
h
as b
een
left
ou
t. T
o v
iew
th
e co
mp
lete
list
, p
leas
e ac
cess
th
e o
ffici
al d
ocu
men
t fo
un
d
on
th
e SI
GIR
web
site
: htt
p://
ww
w.s
igir.
mil/
aud
its/
Def
ault
.asp
x)
01. T
wen
ty o
f th
e 15
1 m
edic
al e
qu
ipm
ent
sets
pro
cure
d w
ere
ph
ysic
ally
loca
ted
at
the
site
s o
f 20
PH
Cs
that
wer
e fu
lly o
r p
arti
ally
co
nst
ruct
ed b
y Pa
rso
ns.
02
. Nei
ther
JC
C-I
/A n
or
GR
D-P
CO
del
egat
ed r
ecei
pt
and
ac
cep
tan
ce a
uth
ori
ty f
or
the
Pars
on
s co
ntr
act
to a
ny
auth
ori
zed
U
.S. g
ove
rnm
ent
rep
rese
nta
tive
. 03
. Th
e Ir
aq R
eco
nst
ruct
ion
Man
agem
ent
Offi
ce (
IRM
O)
has
co
ord
inat
ed w
ith
JC
C-I
/A a
nd
GR
D-P
CO
to
ob
tain
fu
nd
ing
fo
r an
d
con
tin
ue
con
stru
ctio
n o
n t
he
add
itio
nal
PH
Cs
no
t co
mp
lete
d b
y Pa
rso
ns
and
inte
nd
s to
use
th
e m
edic
al e
qu
ipm
ent
sets
in t
hes
e PH
Cs
wh
en t
hey
are
fin
ally
co
mp
lete
d.
110
SIG
IRSI
GIR
-06-
026
07/3
1/20
06R
evie
w o
f th
e U
.S. A
gen
cy f
or
Inte
rnat
ion
al D
evel
op
men
t’s
Man
agem
ent
of
the
Bas
rah
C
hild
ren
’s H
osp
ital
Pro
ject
01. T
o d
eter
min
e w
het
her
USA
ID h
as e
ffec
tive
p
olic
ies,
pro
ced
ure
s, a
nd
man
agem
ent
con
tro
ls in
pla
ce t
o a
chie
ve e
xpec
ted
pro
ject
o
utc
om
es.
02. T
o d
eter
min
e w
het
her
USA
ID h
as
adeq
uat
e fi
nan
cial
co
ntr
ols
in p
lace
to
ef
fect
ivel
y m
on
ito
r th
e p
roje
ct a
nd
to
co
llect
an
d r
epo
rt o
n c
ost
to
co
mp
lete
. 03
. To
det
erm
ine
wh
eth
er U
SAID
an
d IR
MO
h
ave
effe
ctiv
e m
anag
emen
t re
po
rtin
g
pro
cess
es in
pla
ce t
o e
nsu
re e
ffec
tive
tr
ansp
aren
cy o
f p
roje
ct c
ost
, sch
edu
le, a
nd
p
erfo
rman
ce.
01. D
irec
t U
SAID
Mis
sio
n D
irec
tor-
Iraq
to
: (a
) is
sue
a st
op
wo
rk o
rder
to
Bec
hte
l an
d
its
sub
con
trac
tors
un
til t
her
e ar
e su
ffici
ent
pla
ns,
res
ou
rces
, an
d p
roce
sses
in p
lace
to
en
sure
a s
ucc
essf
ul p
roje
ct. (
b)
rep
ort
on
th
e to
tal p
roje
ct, i
ncl
ud
ing
Pro
ject
HO
PE’s
ac
tivi
ties
, in
its
Sect
ion
220
7 R
epo
rt. (
c).
Pro
vid
e th
e IR
MO
Dir
ecto
r w
ith
tim
ely,
ac
cura
te, a
nd
co
mp
lete
info
rmat
ion
as
dee
med
nec
essa
ry t
o e
nsu
re t
he
pro
ject
has
in
dep
end
ent
ove
rsig
ht.
02
. Dir
ect
the
IRM
O D
irec
tor
and
th
e U
SAID
M
issi
on
Dir
ecto
r-Ir
aq t
o: (
a) p
rom
ptl
y re
po
rt o
n t
he
answ
ers
to t
he
Dep
uty
Ch
ief
of
Mis
sio
n’s
qu
esti
on
s p
rovi
ded
on
Ju
ne
6, 2
006;
(b
) co
nsi
der
alt
ern
ativ
e fo
rms
of
con
trac
tin
g a
nd
pro
ject
man
agem
ent
to c
om
ple
te t
he
pro
ject
; (c)
dev
elo
p a
m
anag
emen
t st
ruct
ure
to
en
sure
th
e su
cces
s o
f th
is p
roje
ct.
01. B
ecau
se o
f su
bco
ntr
acto
r p
erfo
rman
ce c
on
cern
s, B
ech
tel
ann
ou
nce
d in
Oct
ob
er 2
005
that
it w
as c
on
du
ctin
g a
sp
ecia
l as
sess
men
t o
f th
e p
roje
ct s
ched
ule
. 02
. In
late
Dec
emb
er 2
005,
th
e C
orp
s o
n-s
ite
eng
inee
r re
po
rted
th
e p
roje
ct a
s 11
1 d
ays
beh
ind
sch
edu
le a
nd
th
e p
rim
e co
ntr
acto
r w
as r
epo
rtin
g a
del
ay o
f 45
day
s. H
ow
ever
, USA
ID r
epo
rted
no
d
elay
s w
ith
th
e p
roje
ct in
eit
her
its
Jan
uar
y 20
06 S
ecti
on
220
7 R
epo
rt o
r Pr
oje
ct A
sses
smen
t R
epo
rt.
03. B
etw
een
Jan
uar
y 2
and
Mar
ch 2
2, 2
006,
Bec
hte
l rep
ort
ed
sch
edu
le im
pac
ts r
ang
ing
fro
m 2
5 d
ays
to 7
7 d
ays.
Th
e n
um
ber
of
del
ay d
ays
flu
ctu
ated
as
Bec
hte
l wo
rked
wit
h t
he
sub
con
trac
tor
to e
stab
lish
rec
ove
ry p
lan
s.
04. I
n M
arch
200
6, t
he
Gu
lf R
egio
n D
ivis
ion
, U.S
. Arm
y C
orp
s o
f En
gin
eers
co
nd
uct
ed a
“n
o-n
oti
ce a
sses
smen
t” o
f th
e B
asra
h
Ch
ildre
n’s
Ho
spit
al.
In m
id M
arch
200
6, t
hey
est
imat
ed a
co
mp
leti
on
dat
e o
f Ju
ne
2007
. 05
. On
Mar
ch 2
6, 2
006,
Bec
hte
l rel
ease
d it
s sp
ecia
l ass
essm
ent
des
crib
ing
th
e p
roje
ct a
s 27
3 d
ays
beh
ind
sch
edu
le, a
slip
of
197
day
s fr
om
th
e d
elay
no
ted
in it
s re
po
rt o
f M
arch
22,
200
6.
06. I
n M
arch
200
6, t
he
USA
ID o
n-s
ite
man
ager
rep
ort
ed s
ched
ule
co
nce
rns.
No
net
hel
ess,
in t
he
Ap
ril 2
006
Sect
ion
220
7 R
epo
rt,
USA
ID r
epo
rted
no
pro
ble
ms
wit
h t
he
pro
ject
sch
edu
le.
07. T
wo
wee
ks la
ter
in it
s A
pri
l 200
6 Pr
oje
ct A
sses
smen
t R
epo
rt,
USA
ID fi
nal
ly r
epo
rted
th
e p
roje
ct a
s d
elay
ed b
y 27
3 d
ays,
wit
h
an e
stim
ated
co
mp
leti
on
dat
e o
f Ju
ly 3
1, 2
007.
111
SIG
IRSI
GIR
-06-
037
09/2
2/20
06In
teri
m A
ud
it R
epo
rt o
n
Imp
rop
er O
blig
atio
ns
Usi
ng
th
e Ir
aq R
elie
f an
d
Rec
on
stru
ctio
n F
un
d (
IRR
F2)
01. T
he
ob
ject
ive
of
this
inte
rim
au
dit
was
to
as
sess
wh
eth
er t
hes
e o
blig
atio
ns
of
IRR
F fu
nd
s in
itia
lly n
ote
d a
s “D
um
my
Ven
do
r” m
et t
he
crit
eria
fo
r p
rop
er o
blig
atio
ns.
SIG
IR r
eco
mm
end
s th
at t
he
Co
mm
and
ing
G
ener
al, U
SAC
E, d
irec
t th
e G
ulf
Reg
ion
D
ivis
ion
-Pro
ject
an
d C
on
trac
tin
g O
ffice
to
imm
edia
tely
rev
iew
th
e 96
ob
ligat
ion
s es
tab
lish
ed f
or
“du
mm
y ve
nd
ors
,” a
nd
to
th
e ex
ten
t p
ract
icab
le, t
ake
step
s to
o
blig
ate
thes
e fu
nd
s co
nsi
sten
t w
ith
GA
O
and
Do
D g
uid
ance
on
wh
at c
on
stit
ute
s p
rop
er o
blig
atio
ns
by
Sep
tem
ber
30,
200
6;
or
alte
rnat
ely
take
ste
ps
to a
ssu
re t
hat
th
e fu
nd
s re
mai
n le
gal
ly a
vaila
ble
.
01. S
IGIR
‘s r
evie
w o
f th
e Pr
oje
ct a
nd
Co
ntr
acti
ng
Offi
ce
ob
ligat
ion
s re
cord
ed in
USA
CE’
s fi
nan
cial
rec
ord
s d
eter
min
ed
that
th
e $3
62 m
illio
n r
eco
rded
un
der
th
e ve
nd
or
nam
e as
“D
um
my
Ven
do
r” d
o n
ot
con
stit
ute
pro
per
ob
ligat
ion
s.
Appendix L
L-�8 i SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
112
SIG
IRSI
GIR
-06-
038
09/2
7/20
06U
ncl
assi
fied
Su
mm
ary
of
SIG
IR’s
Rev
iew
of
Effo
rts
to
Incr
ease
Iraq
’s C
apab
ility
To
Pro
tect
Its
Ener
gy
Infr
astr
uct
ure
01. T
o a
dd
ress
fac
tors
aff
ecti
ng
Iraq
’s
infr
astr
uct
ure
, in
clu
din
g a
ttac
ks, p
hys
ical
co
nd
itio
n, a
nd
cri
min
al a
ctiv
ity.
Th
is is
an
exp
ansi
on
of
ou
r o
rig
inal
ob
ject
ive
of
focu
sin
g o
n a
ttac
ks in
rec
og
nit
ion
of
the
imp
ort
ance
of
fact
ors
oth
er t
han
att
acks
. Th
is
ob
ject
ive’
s p
urp
ose
is t
o id
enti
fy t
he
sco
pe
of
req
uir
emen
ts/n
eed
s.
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
h
as b
een
left
ou
t. T
o v
iew
th
e co
mp
lete
list
, p
leas
e ac
cess
th
e o
ffici
al d
ocu
men
t fo
un
d o
n
the
SIG
IR w
ebsi
te: h
ttp
://w
ww
.sig
ir.m
il/au
dit
s/D
efau
lt.a
spx.
)
01. E
nco
ura
ge
acti
on
by
the
Iraq
i g
ove
rnm
ent
by
con
tin
uin
g t
o e
mp
has
ize
the
acti
on
s th
at t
he
new
ly f
orm
ed Ir
aqi
go
vern
men
t m
ust
tak
e to
en
han
ce
infr
astr
uct
ure
inte
gri
ty, m
akin
g a
ctio
ns
that
nee
d t
o b
e ta
ken
by
the
new
Iraq
i g
ove
rnm
ent
par
t o
f su
bse
qu
ent
U.S
. act
ion
ag
end
as, a
nd
em
ph
asiz
ing
th
e ca
pac
ity-
b
uild
ing
pro
cess
in d
iscu
ssio
ns
wit
h t
he
new
g
ove
rnm
ent.
02
. Su
pp
ort
tra
nsi
tio
n p
lan
s, w
ork
ing
w
ith
th
e Ir
aqi m
inis
trie
s to
dev
elo
p a
p
erfo
rman
ce-b
ased
rep
ort
ing
cap
abili
ty
to id
enti
fy t
hei
r m
easu
rab
le e
ven
ts a
nd
to
gau
ge
pro
gre
ss in
th
eir
infr
astr
uct
ure
in
teg
rity
cap
abili
ties
.
01. A
nu
mb
er o
f fa
cto
rs, i
ncl
ud
ing
att
acks
, ag
ing
an
d p
oo
rly
mai
nta
ined
infr
astr
uct
ure
, an
d c
rim
inal
act
ivit
y ar
e ad
vers
ely
affe
ctin
g Ir
aq’s
ab
ility
to
dev
elo
p a
via
ble
en
erg
y se
cto
r. Th
ese
fact
ors
hav
e co
mb
ined
to
ho
ld d
ow
n Ir
aq’s
oil
exp
ort
s an
d t
he
avai
lab
ility
of
elec
tric
ity.
As
a re
sult
, we
esti
mat
e th
at b
etw
een
Ja
nu
ary
2004
an
d M
arch
200
6, d
ue
to li
mit
atio
ns
on
its
abili
ty
to e
xpo
rt o
il, Ir
aq lo
st a
po
ten
tial
$16
bill
ion
in r
even
ue
fro
m o
il ex
po
rts.
In a
dd
itio
n t
o lo
st e
xpo
rt r
even
ues
, Ira
q is
pay
ing
bill
ion
s o
f d
olla
rs t
o im
po
rt r
efin
ed p
etro
leu
m p
rod
uct
s to
su
pp
ort
th
e co
nsu
mp
tio
n n
eed
s o
f it
s ci
tize
ns.
113
SIG
IRSI
GIR
-06-
018
(Do
S: A
UD
/IQO
-06
-30)
07/0
1/20
06Su
rvey
of
the
Stat
us
of
Fun
din
g f
or
Iraq
Pro
gra
ms
Allo
cate
d t
o t
he
Dep
artm
ent
of
Stat
e’s
Bu
reau
of
Inte
rnat
ion
al N
arco
tics
an
d
Law
En
forc
emen
t A
ffai
rs a
s o
f D
ecem
ber
31,
200
5
01. I
den
tify
fu
nd
ing
rec
eive
d a
nd
exp
end
ed
by
INL
that
was
ear
mar
ked
fo
r Ir
aq.
02. E
valu
ate
INL
acco
un
tin
g p
roce
du
res
for
tho
se f
un
ds.
01. D
oS
OIG
an
d S
IGIR
rec
om
men
d t
hat
th
e B
ure
au o
f In
tern
atio
nal
Nar
coti
cs a
nd
La
w E
nfo
rcem
ent
Aff
airs
est
ablis
h p
olic
ies
and
pro
ced
ure
s to
do
cum
ent
man
agem
ent
dec
isio
ns
reg
ard
ing
acc
ou
nti
ng
or
rep
ort
ing
o
f Ir
aq f
un
din
g, i
ncl
ud
ing
co
ord
inat
ion
w
ith
oth
er D
epar
tmen
t en
titi
es, s
uch
as
the
Bu
reau
of
Res
ou
rce
Man
agem
ent.
02
. IN
L sh
ou
ld m
od
ify
exis
tin
g a
nd
fu
ture
mem
o o
f ag
reem
ent
wit
h n
on
-d
epar
tmen
tal f
un
din
g r
ecip
ien
ts t
o p
rovi
de
qu
arte
rly
rep
ort
s th
at c
on
tain
su
ffici
ent
info
rmat
ion
, so
, if
nec
essa
ry, I
NL
can
ad
d
accr
ual
s to
its
sup
ple
men
tary
acc
ou
nti
ng
re
cord
s so
th
at r
epo
rts
pre
par
ed b
y IN
L ca
n
mo
re a
ccu
rate
ly r
eflec
t th
e ac
tual
fin
anci
al
stat
us
of
a p
rog
ram
sec
tor.
03. I
NL
sho
uld
ele
ctro
nic
ally
sav
e a
cop
y o
f it
s su
pp
lem
enat
ry a
cco
un
tin
g r
eco
rds
for
fun
ds
for
Iraq
at
the
clo
se o
f ea
ch S
ecti
on
20
07 r
epo
rtin
g p
erio
d.
01. A
s o
f D
ecem
ber
31,
200
5, m
ore
th
an $
1.3
bill
ion
in
sup
ple
men
tal a
pp
rop
riat
ion
s fu
nd
ing
has
su
pp
ort
ed a
var
iety
o
f D
epar
tmen
t p
roje
cts
and
init
iati
ves
in Ir
aq, i
ncl
ud
ing
im
pro
vin
g t
he
secu
rity
cap
abili
ties
of
the
Iraq
i po
lice
forc
e an
d
oth
er ju
dic
ial i
nit
iati
ves,
pro
mo
tin
g d
emo
crat
izat
ion
eff
ort
s,
pea
ceke
epin
g o
per
atio
ns,
dem
inin
g r
emo
val a
nd
tra
inin
g, a
nd
se
curi
ty o
per
atio
ns.
114
SIG
IRSI
GIR
-05-
028
01/2
4/20
06G
RD
-PC
O M
anag
emen
t o
f th
e Tr
ansf
er o
f IR
RF-
Fun
ded
Ass
ets
to t
he
Iraq
i Go
vern
men
t
01. T
he
ove
rall
ob
ject
ive
of
this
au
dit
was
to
det
erm
ine
wh
eth
er t
he
U.S
. go
vern
men
t o
rgan
izat
ion
s re
spo
nsi
ble
fo
r m
anag
ing
IR
RF
pro
ject
s h
ave
dev
elo
ped
an
d a
pp
rove
d
po
licie
s an
d p
roce
du
res
for
tran
sfer
rin
g t
he
bill
ion
s o
f d
olla
rs w
ort
h o
f as
sets
pu
rch
ased
, re
no
vate
d, a
nd
co
nst
ruct
ed w
ith
IRR
F fu
nd
s to
th
e g
ove
rnm
ent
of
Iraq
an
d it
s ci
tize
ns.
01. W
e re
com
men
d t
hat
th
e C
om
man
din
g
Gen
eral
, Gu
lf R
egio
n D
ivis
ion
, U.S
. Arm
y C
orp
s o
f En
gin
eers
dir
ect
the
GR
D-P
CO
, in
co
ord
inat
ion
wit
h t
he
Iraq
Rec
on
stru
ctio
n
Man
agem
ent
Offi
ce, t
o c
om
ple
te t
he
dev
elo
pm
ent
of
a co
mm
on
po
licy
and
p
roce
ss f
acili
tati
ng
th
e tr
ansf
er o
f co
mp
lete
d p
roje
ct a
sset
s to
th
e g
ove
rnm
ent
of
Iraq
.
01. E
ffec
tive
ass
et r
eco
gn
itio
n a
nd
tra
nsf
er r
equ
ires
th
at a
sset
s b
e p
rop
erly
acc
epte
d b
y th
e U
.S. g
ove
rnm
ent,
acc
ou
nte
d f
or,
and
th
en f
orm
ally
tra
nsf
erre
d t
o t
he
Go
vern
men
t o
f Ir
aq. G
RD
-PC
O o
ffici
als
told
us
they
are
in t
he
pro
cess
of
dev
elo
pin
g, i
n
coo
rdin
atio
n w
ith
th
e IR
MO
an
d o
ther
s, a
co
mm
on
pro
cess
an
d
po
licy
faci
litat
ing
th
e tr
ansf
er o
f as
sets
to
th
e g
ove
rnm
ent
of
Iraq
an
d e
stim
ate
that
th
ese
po
licie
s an
d p
lan
s w
ill b
e co
mp
lete
d
by
Mar
ch 3
1, 2
006,
co
nti
ng
ent
up
on
th
e g
ove
rnm
ent
of
Iraq
’s
par
tici
pat
ion
an
d c
on
curr
ence
.11
5SI
GIR
SIG
IR-0
5-02
701
/27/
2006
Met
ho
do
log
ies
for
Rep
ort
ing
C
ost
-to
-Co
mp
lete
Est
imat
es01
. To
det
erm
ine
the
adeq
uac
y o
f m
eth
od
olo
gie
s u
sed
to
est
imat
e an
d r
epo
rt
the
cost
s to
co
mp
lete
fo
r p
roje
cts
fun
ded
w
ith
IRR
F.
01. D
irec
tor,
IRM
O, r
equ
ired
to
tak
e th
e fo
llow
ing
act
ion
s: a
. Fo
rmal
ize
its
cost
-to
-co
mp
lete
act
ion
pla
n b
y is
suin
g a
fo
rmal
p
olic
y to
fin
aliz
e co
nsi
sten
t p
roce
du
res
acro
ss a
ll su
pp
ort
ing
IRR
F o
rgan
izat
ion
s fo
r th
e co
llect
ion
an
d c
om
pila
tio
n o
f th
e co
sts-
to-c
om
ple
te in
form
atio
n.
b. I
n t
he
nex
t D
oS
Sect
ion
220
7 R
epo
rt, p
rovi
de
dat
a to
Co
ng
ress
on
th
e ad
equ
acy
of
cost
-to
-co
mp
lete
met
ho
do
log
ies
in t
he
oth
er
sect
ors
. (D
ue
to s
pac
e co
nst
rain
ts, s
om
e in
form
atio
n
has
bee
n le
ft o
ut.
To
vie
w t
he
com
ple
te li
st,
ple
ase
acce
ss t
he
offi
cial
do
cum
ent
fou
nd
o
n t
he
SIG
IR w
ebsi
te: h
ttp
://w
ww
.sig
ir.m
il/au
dit
s/D
efau
lt.a
spx.
)
01. T
he
Do
D, G
RD
-PC
O, a
nd
MN
STC
-I, a
s w
ell a
s th
e U
SAID
, fai
led
to
est
imat
e an
d r
epo
rt r
elia
ble
an
d t
ran
spar
ent
cost
-to
-co
mp
lete
in
form
atio
n f
or
IRR
F p
roje
cts
- F&
T se
cto
r. M
NST
C-I
did
no
t su
bm
it a
rep
ort
fo
r th
e Se
pte
mb
er 3
0, 2
005,
PA
R, a
nd
GR
D-P
CO
an
d U
SAID
su
bm
itte
d r
epo
rts
wit
h e
rro
rs t
hat
wer
e si
gn
ifica
nt
eno
ug
h t
o u
nd
erm
ine
use
rs’ c
on
fid
ence
in t
he
rep
ort
ing
.
116
SIG
IRSI
GIR
-05-
026
01/2
7/20
06Fa
ct S
hee
t o
n t
he
Use
of
the
$50
Mill
ion
Ap
pro
pri
atio
n T
o
Sup
po
rt t
he
Man
agem
ent
and
R
epo
rtin
g o
f th
e Ir
aq R
elie
f an
d R
eco
nst
ruct
ion
Fu
nd
01. T
o d
eter
min
e w
het
her
th
e $5
0 m
illio
n
app
rop
riat
ed b
y C
on
gre
ss w
as u
sed
ap
pro
pri
atel
y an
d in
an
effi
cien
t an
d e
ffec
tive
m
ann
er.
01. $
50 m
illio
n w
as in
itia
lly a
pp
ort
ion
ed b
y th
e O
MB
to
Do
D a
s “O
per
atin
g E
xpen
ses
of
the
Co
alit
ion
Pro
visi
on
al A
uth
ori
ty”
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
has
bee
n le
ft o
ut.
To
vi
ew t
he
com
ple
te li
st, p
leas
e ac
cess
th
e o
ffici
al d
ocu
men
t fo
un
d
on
th
e SI
GIR
web
site
: htt
p://
ww
w.s
igir.
mil/
aud
its/
Def
ault
.asp
x)
Appendix L
JAnUARY 30, 2007 i REPORT TO CONGRESS i L-�9
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
117
SIG
IRSI
GIR
-05-
025
01/2
3/20
06M
anag
emen
t o
f th
e C
om
man
der
’s E
mer
gen
cy
Res
po
nse
Pro
gra
m f
or
Fisc
al
Year
200
5
01. I
mp
lem
ente
d c
on
tro
ls t
o e
ffec
tive
ly
man
age
FY 2
005
CER
P p
roje
cts,
fu
nd
s, a
nd
re
cord
s.
02. E
ffec
tive
ly c
oo
rdin
ated
CER
P p
roje
cts,
w
her
e ap
pro
pri
ate,
wit
h D
oS
and
U
SAID
to
op
tim
ize
avai
lab
le r
eso
urc
es
for
the
sust
ain
men
t o
f p
roje
cts
and
th
e re
con
stru
ctio
n o
f Ir
aq.
01. C
on
du
ct a
th
oro
ug
h e
xam
inat
ion
of
all
FY 2
005
CER
P fu
nd
s an
d p
roje
cts
to a
cco
un
t fo
r p
roje
ct s
tatu
s re
po
rtin
g e
rro
rs.
In
add
itio
n, i
f it
is d
eter
min
ed t
hat
fu
nd
s w
ere
inap
pro
pri
atel
y o
blig
ated
ag
ain
st t
he
FY
2005
ap
pro
pri
atio
n, M
NF-
I sh
ou
ld in
itia
te
a d
e-o
blig
atio
n f
rom
FY
200
5 fu
nd
s an
d
re-o
blig
ate
pro
ject
s w
ith
th
e ap
pro
pri
ate
fun
ds.
(D
ue
to s
pac
e co
nst
rain
ts, s
om
e in
form
atio
n
has
bee
n le
ft o
ut.
To
vie
w t
he
com
ple
te li
st,
ple
ase
acce
ss t
he
offi
cial
do
cum
ent
fou
nd
o
n t
he
SIG
IR w
ebsi
te: h
ttp
://w
ww
.sig
ir.m
il/au
dit
s/D
efau
lt.a
spx.
)
01. M
NF-
I uti
lized
sev
eral
pro
cess
es t
o im
pro
ve t
he
man
agem
ent
of
the
CER
P in
FY
200
5. S
pec
ifica
lly, M
NF-
I: (a
). Im
ple
men
ted
th
ree
pro
cess
es w
ith
in it
s ch
ain
of
com
man
d t
o e
ffec
tive
ly a
lign
C
ERP
pro
ject
s w
ith
th
e st
rate
gic
ob
ject
ives
of
its
Cam
pai
gn
Pla
n.
(b).
Req
uir
ed a
ll su
bo
rdin
ate
un
its
to r
epo
rt t
he
stat
us
of
pro
ject
s an
d f
un
ds
twic
e a
mo
nth
to
MN
C-I
, an
d f
or
MN
C-I
to
co
nso
lidat
e th
ese
rep
ort
s an
d p
rovi
de
them
to
MN
F-I (
c).
Cen
tral
ized
th
e co
llect
ion
an
d m
anag
emen
t o
f p
roje
ct r
eco
rds
at M
NC
-I, a
nd
re
qu
ired
th
e M
SCs
to t
urn
in t
hei
r re
cord
s fo
r co
mp
lete
d p
roje
cts
at t
he
end
of
each
mo
nth
. 02
. MN
F-I’s
act
ion
s to
eff
ecti
vely
co
ord
inat
e C
ERP
pro
ject
s w
ith
D
oS
and
USA
ID v
arie
d in
FY
200
5. T
he
pri
mar
y m
eth
od
s o
f co
ord
inat
ing
th
e C
ERP
wit
h D
oS
and
USA
ID t
oo
k p
lace
in t
he
wee
kly
Co
ord
inat
ed E
mb
assy
Rec
on
stru
ctio
n T
eam
mee
tin
g in
th
e U
.S. E
mb
assy
in B
agh
dad
.11
8SI
GIR
SIG
IR-0
5-02
401
/23/
2006
Man
agem
ent
of
the
Man
suri
a El
ectr
ical
Rec
on
stru
ctio
n
Pro
ject
01. T
o e
valu
ate
the
effe
ctiv
enes
s o
f p
roje
ct m
anag
emen
t an
d t
he
mo
nit
ori
ng
an
d c
on
tro
ls e
xerc
ised
by
adm
inis
trat
ive
con
trac
tin
g o
ffice
rs.
02. T
o a
sses
s th
e m
anag
emen
t co
ntr
ol o
ver
the
pro
ject
by
USA
ID a
nd
th
e IR
MO
.
01. T
he
Man
suri
a Pr
oje
ct r
esu
lted
fro
m t
he
Feb
ruar
y 20
04 t
ask
ord
er, i
ssu
ed b
y th
e C
PA-P
MO
, in
res
po
nse
to
a r
equ
est
by
the
Iraq
i Min
istr
y o
f El
ectr
icit
y. T
he
task
ord
er d
irec
ted
USA
ID
to p
roce
ed w
ith
dev
elo
pm
ent
and
co
nst
ruct
ion
of
elec
tric
al
gen
erat
ion
fac
iliti
es in
th
e ar
ea o
f B
agh
dad
, Ira
q.
The
app
rove
d
esti
mat
ed d
irec
t co
st o
f th
e re
sult
ing
Man
suri
a Pr
oje
ct jo
b o
rder
w
as $
381.
3 m
illio
n.
The
pro
ject
was
su
bse
qu
entl
y ca
nce
lled
wit
h
the
fin
al jo
b o
rder
dir
ect
cost
s cu
rren
tly
esti
mat
ed t
o b
e $6
2.7
mill
ion
as
of
Dec
emb
er 2
2, 2
005.
119
SIG
IRSI
GIR
-06-
001
04/2
4/20
06M
anag
emen
t o
f Ir
aq R
elie
f an
d R
eco
nst
ruct
ion
Fu
nd
Pr
og
ram
: Th
e Ev
olu
tio
n
of
the
Iraq
Rec
on
stru
ctio
n
Man
agem
ent
Syst
em
01. T
o d
eter
min
e w
het
her
info
rmat
ion
sy
stem
s u
sed
by
U.S
. go
vern
men
t o
rgan
izat
ion
s su
pp
ort
th
e ef
fect
ive
man
agem
ent
of
IRR
F p
rog
ram
s. S
pec
ifica
lly,
this
au
dit
fo
cuse
d o
n t
he
dev
elo
pm
ent
and
ev
olu
tio
n o
f th
e in
form
atio
n m
anag
emen
t sy
stem
inte
nd
ed t
o s
up
po
rt a
ll o
rgan
izat
ion
s fo
r th
e re
po
rtin
g o
f IR
RF
pro
ject
an
d f
un
din
g
info
rmat
ion
.
01. D
evel
op
a d
etai
led
pla
n t
o m
itig
ate
the
pre
sen
ce (
to t
he
exte
nt
req
uir
ed a
t ti
me
of
tran
sfer
) o
f al
l exp
ort
co
ntr
ol s
oft
war
e an
d
sub
stit
ute
, wh
ere
app
rop
riat
e, a
lter
nat
ive
solu
tio
ns
to r
etai
n o
vera
ll so
luti
on
inte
gri
ty
and
fu
nct
ion
alit
y at
tim
e o
f tr
ansf
er.
02. D
evel
op
a s
oft
war
e m
ain
ten
ance
an
d li
cen
sin
g t
ran
sfer
pla
n t
o e
nsu
re t
he
valu
e o
f th
e so
ftw
are
and
infr
astr
uct
ure
in
vest
men
t is
pro
tect
ed b
y m
ain
tain
ing
ap
pro
pri
ate
leve
ls o
f an
nu
al m
ain
ten
ance
su
pp
ort
, lic
ensi
ng
ag
reem
ents
, an
d
exec
uti
ng
so
un
d e
qu
ipm
ent
mai
nte
nan
ce
pra
ctic
es.
Furt
her
, as
par
t o
f th
is p
lan
, a
form
al t
urn
ove
r fo
lder
sh
ou
ld b
e cr
eate
d
con
tain
ing
all
of
the
nec
essa
ry d
ocu
men
ts
to o
ffici
ally
tra
nsf
er t
his
so
ftw
are
fro
m t
he
U.S
. go
vern
men
t to
th
e Ir
aqi g
ove
rnm
ent.
01. A
det
aile
d jo
int-
use
tra
inin
g a
nd
tra
nsi
tio
n p
lan
fo
r th
e IIM
S re
qu
irem
ents
exi
sted
in f
rag
men
ted
fo
rm a
nd
was
no
t fo
rmal
ized
. 02
. Th
ere
are
mu
ltip
le s
oft
war
e ap
plic
atio
ns
wh
ich
will
req
uir
e lic
ensi
ng
tra
nsf
ers
fro
m t
he
U.S
. go
vern
men
t to
th
e re
cip
ien
t Ir
aqi m
inis
try.
03
. Th
ere
are
also
a n
um
ber
of
exp
ort
-co
ntr
olle
d s
oft
war
e co
mp
on
ents
as
a p
art
of
IIMS
that
will
req
uir
e sp
ecia
l han
dlin
g o
r re
mo
val p
rio
r to
tra
nsf
er t
o t
he
Iraq
i go
vern
men
t.
120
SIG
IRSI
GIR
-06-
003
04/2
8/20
06R
evie
w o
f D
ata
Entr
y an
d
Gen
eral
Co
ntr
ols
in t
he
Co
llect
ing
an
d R
epo
rtin
g
of
the
Iraq
Rel
ief
and
R
eco
nst
ruct
ion
Fu
nd
01. T
o d
eter
min
e w
het
her
po
licie
s,
pro
ced
ure
s, a
nd
inte
rnal
co
ntr
ols
est
ablis
hed
b
y U
.S. g
ove
rnm
ent
org
aniz
atio
ns
ensu
re
valid
an
d r
elia
ble
dat
a fo
r ef
fect
ive
man
agem
ent
of
Iraq
rec
on
stru
ctio
n p
roje
cts.
01. S
IGIR
rec
om
men
ds
that
th
e D
irec
tor
of
the
Iraq
Rec
on
stru
ctio
n M
anag
emen
t O
ffice
dev
elo
p a
nd
issu
e a
po
licy
req
uir
ing
al
l org
aniz
atio
ns
ente
rin
g d
ata
into
IRM
S to
hav
e d
ocu
men
ted
inte
rnal
co
ntr
ol
pro
ced
ure
s th
at r
equ
ire
valid
atio
n o
f al
l d
ata
ente
rin
g t
he
syst
em.
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
h
as b
een
left
ou
t. T
o v
iew
th
e co
mp
lete
list
, p
leas
e ac
cess
th
e o
ffici
al d
ocu
men
t fo
un
d
on
th
e SI
GIR
web
site
: htt
p://
ww
w.s
igir.
mil/
aud
its/
Def
ault
.asp
x.)
01. T
he
dev
elo
pm
ent
of
po
licie
s an
d p
roce
du
res
to v
alid
ate
the
dat
a b
ein
g e
nte
red
into
IRM
S h
as b
een
ad
ho
c at
bes
t.
02. M
anag
emen
t o
ffici
als
of
the
GR
D-P
CO
Co
mm
un
icat
ion
s an
d
Info
rmat
ion
Tec
hn
olo
gy
fun
ctio
n (
GR
D-P
CO
G-6
) st
ated
th
at t
hey
re
ly o
n t
he
org
aniz
atio
ns
ow
nin
g t
he
dat
a to
pro
vid
e th
e q
ual
ity
assu
ran
ce c
on
tro
ls o
n t
he
secu
rity
an
d a
ccu
racy
of
the
dat
a b
ein
g
pro
vid
ed t
o IR
MS.
03
. Th
e re
liab
ility
of
the
rep
ort
s g
ener
ated
by
IRM
S is
dim
inis
hed
w
ith
ou
t as
sura
nce
th
at t
he
init
ial d
ata
ente
rin
g t
he
syst
em a
re
com
ple
te, a
ccu
rate
, an
d v
alid
.
121
SIG
IRSI
GIR
-06-
004
04/2
8/20
06C
han
ges
in Ir
aq R
elie
f an
d
Rec
on
stru
ctio
n F
un
d P
rog
ram
A
ctiv
itie
s O
cto
ber
th
rou
gh
D
ecem
ber
200
5
01.
To d
eter
min
e th
e ch
ang
es, i
f an
y, in
th
e D
epar
tmen
t o
f St
ate’
s Ir
aq r
elie
f an
d
reco
nst
ruct
ion
pla
ns
bet
wee
n O
cto
ber
1, 2
005
and
Dec
emb
er 3
1, 2
005.
02
. To
iden
tify
rea
son
s, if
an
y, f
or
tho
se
chan
ges
.
01. S
ign
ifica
nt
adju
stm
ents
to
IRR
F p
rog
ram
pla
ns
con
tin
ued
th
rou
gh
th
e la
st q
uar
ter
wit
h $
353.
3 m
illio
n in
pro
gra
m c
han
ges
. 02
. Alt
og
eth
er, $
195.
3 m
illio
n in
fu
nd
ing
mo
ved
bet
wee
n s
ecto
rs,
and
an
oth
er $
158
mill
ion
mo
ved
wit
hin
sec
tors
.
122
SIG
IRSI
GIR
-06-
005
04/2
8/20
06Fo
llow
-up
on
R
eco
mm
end
atio
ns
Mad
e in
SI
GIR
Au
dit
Rep
ort
s R
elat
ed
to M
anag
emen
t an
d C
on
tro
l o
f th
e D
evel
op
men
t Fu
nd
fo
r Ir
aq
01. T
o d
eter
min
e w
het
her
th
e U
.S.
Am
bas
sad
or
to Ir
aq, J
ASG
-C, a
nd
JC
C-I
/A h
ave
dev
elo
ped
an
d im
ple
men
ted
act
ion
pla
ns
to
corr
ect
the
defi
cien
cies
iden
tifi
ed b
y SI
GIR
.
01. T
he
Co
mm
and
er, J
ASG
-C, i
mp
lem
ente
d a
pp
rop
riat
e ac
tio
ns
to c
lose
eig
ht
reco
mm
end
atio
ns
fro
m t
he
abo
ve r
epo
rts
and
has
act
ion
s u
nd
er w
ay t
o a
dd
ress
th
e re
mai
nin
g s
even
re
com
men
dat
ion
s.
02. T
he
Co
mm
and
ing
Gen
eral
, JC
C-I
/A, i
mp
lem
ente
d a
pp
rop
riat
e ac
tio
n t
o c
lose
13
reco
mm
end
atio
ns
and
is in
th
e p
roce
ss o
f im
ple
men
tin
g a
new
rev
iew
pro
cess
th
at s
ho
uld
ad
dre
ss t
he
rem
ain
ing
6 r
eco
mm
end
atio
ns.
03
. Th
e U
.S. A
mb
assa
do
r im
ple
men
ted
ap
pro
pri
ate
acti
on
to
cl
ose
tw
o r
eco
mm
end
atio
ns
and
is c
oo
rdin
atin
g a
ctio
ns
wit
h
JCC
-I/A
an
d J
ASG
-C t
o r
eso
lve
the
issu
e in
th
e fo
ur
rem
ain
ing
re
com
men
dat
ion
s.
Appendix L
L-20 i SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
123
SIG
IRSI
GIR
-06-
006
04/0
2/20
06M
ult
i-N
atio
nal
Sec
uri
ty
Tran
siti
on
Co
mm
and
-Ir
aq M
anag
emen
t o
f th
e Tr
ansf
er o
f Ir
aq R
elie
f an
d
Rec
on
stru
ctio
n F
un
d P
roje
cts
to t
he
Iraq
i Go
vern
men
t
01. T
o d
eter
min
e w
het
her
th
e U
.S.
go
vern
men
t o
rgan
izat
ion
s re
spo
nsi
ble
fo
r m
anag
ing
IRR
F p
roje
cts
hav
e d
evel
op
ed
and
ap
pro
ved
po
licie
s an
d p
roce
du
res
for
tran
sfer
rin
g t
he
bill
ion
s o
f d
olla
rs o
f as
sets
–
pu
rch
ased
, ren
ova
ted
, an
d c
on
stru
cted
wit
h
IRR
F fu
nd
s –
to t
he
Iraq
i go
vern
men
t an
d it
s ci
tize
ns.
01. S
IGIR
rec
om
men
ds
that
MN
STC
-I c
on
tin
ue
to p
arti
cip
ate
fully
in t
he
dev
elo
pm
ent
of
a co
mm
on
U.S
. go
vern
men
t p
olic
y an
d p
roce
ss f
acili
tati
ng
th
e tr
ansf
er
of
com
ple
ted
pro
ject
ass
ets
to t
he
Iraq
i g
ove
rnm
ent,
an
d le
nd
th
eir
pro
fess
ion
al
eng
inee
rin
g a
nd
fac
iliti
es m
anag
emen
t ex
per
tise
to
th
e w
ork
ing
gro
up
pro
cess
.
01. M
NST
C-I
use
d s
tan
dar
d U
.S. D
epar
tmen
t o
f D
efen
se (
Do
D)
faci
litie
s m
anag
emen
t p
roce
du
res
to t
ran
sfer
pro
ject
ass
ets
to t
he
Iraq
i go
vern
men
t at
th
e lo
cal l
evel
, bu
t d
id n
ot
pro
vid
e fo
rmal
n
oti
fica
tio
n o
f th
e p
roje
ct a
sset
tra
nsf
er t
o t
he
Iraq
i Min
istr
y o
f Pl
ann
ing
an
d M
inis
try
of
Fin
ance
, lar
gel
y b
ecau
se a
req
uir
emen
t to
rep
ort
pro
ject
s at
th
at le
vel h
as n
ot
yet
bee
n e
stab
lish
ed.
02. A
lth
ou
gh
MN
STC
-I is
act
ivel
y p
arti
cip
atin
g in
th
e D
oS
asse
t re
cog
nit
ion
an
d t
ran
sfer
pro
gra
m, a
nu
mb
er o
f si
gn
ifica
nt
chal
len
ges
rem
ain
. 03
. MN
STC
-I h
as a
wel
l-es
tab
lish
ed p
roce
ss f
or
tran
sfer
rin
g
cap
ital
ass
ets
to t
he
Iraq
i Min
istr
y o
f D
efen
se.
04. T
he
pro
ble
ms
wit
hin
th
e M
inis
try
of
Inte
rio
r m
ay b
e h
elp
ed
by
the
Do
S Ir
aq R
eco
nst
ruct
ion
Man
agem
ent
Offi
ce’s
(IR
MO
’s)
new
ly c
reat
ed m
inis
teri
al c
apac
ity
dev
elo
pm
ent
pro
gra
m.
124
SIG
IRSI
GIR
-06-
007
04/2
9/20
06U
.S. A
gen
cy f
or
Inte
rnat
ion
al
Dev
elo
pm
ent:
Man
agem
ent
of
the
Tran
sfer
of
Iraq
R
elie
f an
d R
eco
nst
ruct
ion
Fu
nd
Pro
ject
s to
th
e Ir
aqi
Go
vern
men
t
01.
To d
eter
min
e w
het
her
th
e U
.S.
go
vern
men
t o
rgan
izat
ion
s re
spo
nsi
ble
fo
r m
anag
ing
IRR
F p
roje
cts
hav
e d
evel
op
ed
and
ap
pro
ved
po
licie
s an
d p
roce
du
res
for
tran
sfer
rin
g t
he
bill
ion
s o
f d
olla
rs o
f as
sets
p
urc
has
ed, r
eno
vate
d, a
nd
co
nst
ruct
ed w
ith
IR
RF
fun
ds
to t
he
Iraq
i go
vern
men
t an
d it
s ci
tize
ns.
01. S
IGIR
rec
om
men
ds
that
USA
ID, i
n
coo
rdin
atio
n w
ith
th
e Ir
aq R
eco
nst
ruct
ion
M
anag
emen
t O
ffice
, co
mp
lete
th
e d
evel
op
men
t o
f a
com
mo
n p
olic
y an
d
pro
cess
fac
ilita
tin
g t
he
tran
sfer
of
com
ple
ted
pro
ject
ass
ets
to t
he
Iraq
i g
ove
rnm
ent.
01. U
SAID
has
rec
og
niz
ed t
he
nee
d f
or
form
al a
sset
rec
og
nit
ion
an
d t
ran
sfer
po
licie
s an
d p
roce
du
res,
an
d is
wo
rkin
g, i
n
coo
rdin
atio
n w
ith
th
e Ir
aq R
eco
nst
ruct
ion
Man
agem
ent
Offi
ce
and
oth
ers,
to
res
olv
e th
e is
sue.
02
. Cu
rren
t U
SAID
po
licie
s an
d p
roce
du
res
do
no
t fu
lly a
dd
ress
th
e in
form
atio
n n
eed
s o
f th
e Ir
aqi m
inis
trie
s re
spo
nsi
ble
fo
r p
lan
nin
g t
he
inte
gra
tio
n a
nd
su
stai
nm
ent
of
com
ple
ted
pro
ject
s.
03. U
SAID
has
ack
no
wle
dg
ed t
he
issu
e an
d is
par
tici
pat
ing
in
thre
e w
ork
ing
gro
up
s to
dev
elo
p a
co
mm
on
po
licy
and
pro
cess
fo
r fa
cilit
atin
g t
he
leg
al, fi
nan
cial
, an
d lo
gis
tica
l tra
nsf
er o
f as
sets
to
th
e Ir
aqi g
ove
rnm
ent.
125
SIG
IRSI
GIR
-06-
008
04/2
8/20
06D
evel
op
men
t Fu
nd
fo
r Ir
aq–C
ash
Acc
ou
nta
bili
ty
Rev
iew
: Jo
int
Are
a Su
pp
ort
G
rou
p-C
entr
al
01.
To p
rovi
de
assu
ran
ce t
hat
fu
nd
s o
n h
and
ag
reed
wit
h g
ove
rnm
ent
reco
rds.
01. D
evel
op
a fi
le s
yste
m t
o s
tore
an
d m
ore
re
adily
ret
riev
e sp
ecifi
c p
aym
ent
pac
kag
es.
02. E
nsu
re t
hat
cu
rren
t si
gn
atu
res
are
affi
xed
to
th
e se
aled
en
velo
ped
co
nta
inin
g
the
safe
co
mb
inat
ion
an
d d
up
licat
e ke
y w
hen
ever
a n
ew D
isb
urs
ing
Offi
cer
take
s cu
sto
dy
of
the
cash
ass
ets.
03
. Dev
elo
p a
co
nti
ng
ency
pla
n f
or
secu
re
and
rel
iab
le a
cces
s to
th
e va
ult
an
d it
s co
nte
nts
to
low
er t
he
risk
of
un
auth
ori
zed
ac
cess
or
in t
he
even
t o
f m
ech
anic
al f
ailu
re
of
the
com
bin
atio
n lo
ck.
01. P
rovi
ded
ass
ura
nce
th
at t
he
$28.
5 m
illio
n f
un
ds
on
han
d
agre
ed w
ith
go
vern
men
t re
cord
s.
02. T
her
e is
no
file
sys
tem
to
sto
re a
nd
rea
dily
ret
riev
e th
e p
ayin
g
agen
t’s
do
cum
ents
. 03
. Th
e p
roce
ss f
or
pro
per
ly id
enti
fyin
g t
he
curr
ent
acco
un
tab
le
Dis
bu
rsin
g O
ffice
r fo
r b
acku
p a
cces
s to
th
e va
ult
ed D
FI f
un
ds
did
n
ot
follo
w a
pp
licab
le D
oD
Fin
anci
al M
anag
emen
t R
egu
lati
on
s.
04. T
he
mec
han
ical
co
nd
itio
n o
f th
e va
ult
do
es n
ot
allo
w f
or
the
per
iod
ic c
han
gin
g o
f th
e lo
ck c
om
bin
atio
n in
acc
ord
ance
wit
h
Do
D r
equ
irem
ents
.
126
SIG
IRSI
GIR
-06-
009
04/2
8/20
06R
evie
w o
f Ta
sk F
orc
e Sh
ield
Pr
og
ram
s01
. To
ad
dre
ss t
he
exte
nt
to w
hic
h U
.S.
agen
cies
in c
har
ge
of
reco
nst
ruct
ion
act
ivit
ies
pro
vid
ed a
cle
ar m
anag
emen
t st
ruct
ure
fo
r Ta
sk F
orc
e Sh
ield
. 02
. To
ad
dre
ss t
he
exte
nt
to w
hic
h t
he
Task
Fo
rce
Shie
ld t
rain
ed a
nd
eq
uip
ped
a
com
pet
ent
Oil
Pro
tect
ion
Fo
rce.
03
. To
ad
dre
ss t
he
exte
nt
to w
hic
h t
he
Task
Fo
rce
Shie
ld t
rain
ed a
nd
eq
uip
ped
a
com
pet
ent
Elec
tric
al P
ow
er S
ecu
rity
Ser
vice
.
01. I
n c
oo
per
atio
n w
ith
JC
C-I
/A, d
eter
min
e th
e cu
rren
t st
atu
s o
f eq
uip
men
t p
rocu
red
fo
r th
e O
PF a
nd
th
e EP
SS p
rog
ram
s,
incl
ud
ing
eq
uip
men
t tr
ansf
erre
d t
o
the
Min
istr
y o
f O
il an
d t
he
Min
istr
y o
f El
ectr
icit
y.
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
h
as b
een
left
ou
t. T
o v
iew
th
e co
mp
lete
list
, p
leas
e ac
cess
th
e o
ffici
al d
ocu
men
t fo
un
d
on
th
e SI
GIR
web
site
: htt
p://
ww
w.s
igir.
mil/
aud
its/
Def
ault
.asp
x.)
01. A
lth
ou
gh
th
e O
PF s
ho
wed
so
me
init
ial s
ucc
ess,
th
e EP
SS
pro
gra
m b
arel
y g
ot
star
ted
bef
ore
it w
as c
ance
lled
. 02
. SIG
IR f
ou
nd
lim
ited
rec
ord
s d
ocu
men
tin
g p
rog
ram
co
st, h
ow
th
e m
on
ey w
as u
sed
, or
the
loca
tio
n o
f th
e m
illio
ns
of
do
llars
of
equ
ipm
ent
pu
rch
ased
wit
h T
ask
Forc
e Sh
ield
fu
nd
s.
03. S
IGIR
fo
un
d in
dic
atio
ns
of
po
ten
tial
fra
ud
an
d r
efer
red
th
ese
mat
ters
to
th
e A
ssis
tan
t In
spec
tor
Gen
eral
fo
r In
vest
igat
ion
s,
Offi
ce o
f th
e Sp
ecia
l In
spec
tor
Gen
eral
fo
r Ir
aq R
eco
nst
ruct
ion
.
127
SIG
IRSI
GIR
-06-
010
Rev
iew
of
the
Mu
lti-
Nat
ion
al
Secu
rity
Tra
nsi
tio
n C
om
man
d-
Iraq
Rec
on
cilia
tio
n o
f th
e Ir
aqi
Arm
ed F
orc
es S
eize
d A
sset
s Fu
nd
01. T
o d
eter
min
e w
het
her
su
ffici
ent
do
cum
enta
tio
n e
xist
ed t
o c
om
ple
te t
he
MN
STC
-I r
eco
nci
liati
on
of
the
IAF
Seiz
ed
Ass
ets
Fun
d.
02. T
o d
eter
min
e w
het
her
an
y ac
ts b
y re
spo
nsi
ble
inte
rnal
an
d e
xter
nal
cer
tify
ing
o
ffici
als,
pay
ag
ents
, ven
do
rs a
nd
co
ntr
acto
rs
cou
ld b
e id
enti
fied
th
at w
arra
nte
d f
urt
her
in
vest
igat
ion
.
01. E
stab
lish
a p
lan
an
d p
roce
ss a
nd
ex
ecu
te t
he
han
do
ver
of
ori
gin
al a
nd
co
pie
d c
on
trac
t d
ocu
men
ts a
nd
file
s in
so
fa
r as
po
ssib
le, i
n c
oo
per
atio
n w
ith
th
e C
om
man
din
g G
ener
al, J
CC
-I/A
, to
mee
t th
e re
qu
irem
ents
fo
r co
mp
lete
an
d a
ccu
rate
re
cord
kee
pin
g.
01. T
he
reco
rds
wer
e to
o in
com
ple
te a
nd
un
relia
ble
to
be
aud
ited
, an
d a
val
id r
eco
nci
liati
on
co
uld
no
t b
e ac
hie
ved
.
128
SIG
IRSI
GIR
-06-
011
04/2
9/20
06M
anag
emen
t o
f th
e Pr
imar
y H
ealt
hca
re C
ente
rs
Co
nst
ruct
ion
Pro
ject
s
01. T
o d
eter
min
e if
th
e co
ntr
acto
r w
as in
co
mp
lian
ce w
ith
th
e te
rms
of
the
con
trac
t o
r ta
sk o
rder
s an
d w
het
her
th
e g
ove
rnm
ent
rep
rese
nta
tive
s w
ere
com
ply
ing
wit
h
gen
eral
leg
isla
tive
an
d r
egu
lato
ry g
uid
ance
co
nce
rnin
g c
on
trac
t ad
min
istr
atio
n a
nd
fi
nan
cial
man
agem
ent.
02
. To
eva
luat
e th
e ef
fect
iven
ess
of
the
mo
nit
ori
ng
an
d c
on
tro
ls in
pla
ce b
y ad
min
istr
ativ
e co
ntr
act
offi
cers
.
01. D
evel
op
a P
roje
ct D
eliv
ery
Team
to
m
eet
per
iod
ical
ly a
nd
fac
ilita
te c
on
trac
t co
mp
leti
on
, in
co
op
erat
ion
wit
h J
CC
-I/A
, G
RD
-PC
O a
nd
Par
son
s.
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
h
as b
een
left
ou
t. T
o v
iew
th
e co
mp
lete
list
, p
leas
e ac
cess
th
e o
ffici
al d
ocu
men
t fo
un
d
on
th
e SI
GIR
web
site
: htt
p://
ww
w.s
igir.
mil/
aud
its/
Def
ault
.asp
x.)
01.
As
of
Mar
ch 6
, 200
6, a
pp
roxi
mat
ely
$186
mill
ion
(ab
ou
t 77
p
erce
nt
of
the
defi
nit
ized
co
st)
was
sp
ent
on
th
e PH
C p
roje
ct,
ove
r a
two
-yea
r p
erio
d, w
ith
litt
le p
rog
ress
mad
e.
02. C
on
trac
tor
per
form
ance
an
d U
.S. g
ove
rnm
ent
man
agem
ent
acti
on
s w
ere
bo
th f
acto
rs in
th
e fa
ilure
to
co
mp
lete
th
e PH
C
pro
ject
as
pla
nn
ed.
03.
Ove
rall
man
agem
ent
of
the
pri
mar
y h
ealt
hca
re c
ente
rs
con
stru
ctio
n p
roje
cts
cou
ld h
ave
bee
n b
ette
r ex
ecu
ted
bet
wee
n
Mar
ch 2
5, 2
004,
to
ear
ly J
uly
200
5.
Appendix L
JAnUARY 30, 2007 i REPORT TO CONGRESS i L-2�
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
129
SIG
IRSI
GIR
-06-
012
04/2
8/20
06D
evel
op
men
t Fu
nd
fo
r Ir
aq
Cas
h A
cco
un
tab
ility
Rev
iew
: Jo
int
Are
a Su
pp
ort
Gro
up
-C
entr
al/F
allu
ja
01. T
he
ove
rall
aud
it o
bje
ctiv
e w
as t
o p
rovi
de
assu
ran
ce t
hat
DFI
fu
nd
s tu
rned
in b
y th
e Fa
lluja
DLA
ag
reed
wit
h g
ove
rnm
ent
reco
rds.
01. S
IGIR
mad
e n
o r
eco
mm
end
atio
ns
in t
his
re
po
rt.
01.
The
$7.9
mill
ion
in c
ash
an
d p
aym
ent
pac
kets
tu
rned
in b
y th
e Fa
lluja
DLA
ag
reed
wit
h g
ove
rnm
ent
reco
rds.
02
. Th
e p
roce
sses
em
plo
yed
by
the
DLA
an
d t
he
JASG
-C
Dis
bu
rsin
g O
ffice
r fo
r co
mp
leti
ng
, co
ntr
olli
ng
, an
d m
ain
tain
ing
ac
cura
te r
eco
rds
for
the
cash
(D
FI/F
allu
ja)
and
th
e cl
eari
ng
of
cash
acc
ou
nt
bal
ance
s w
ere
acce
pta
ble
.
130
SIG
IRSI
GIR
-06-
013
04/2
8/20
06B
riefi
ng
to
th
e In
tern
atio
nal
A
dvi
sory
an
d M
on
ito
rin
g
Bo
ard
fo
r Ir
aq:
Man
agem
ent
Co
ntr
ols
Ove
r th
e D
evel
op
men
t Fu
nd
fo
r Ir
aq
01. T
o d
eter
min
e b
y fo
llow
-up
an
d r
epo
rt
sem
ian
nu
ally
on
act
ion
s p
lan
ned
or
take
n t
o
imp
lem
ent
the
reco
mm
end
atio
ns
mad
e in
SI
GIR
au
dit
rep
ort
s.
01.
SIG
IR f
ou
nd
th
at a
ll re
com
men
dat
ion
s w
ere
bei
ng
im
ple
men
ted
sat
isfa
cto
rily
or
are
in t
he
pro
cess
of
bei
ng
im
ple
men
ted
. Sp
ecifi
cally
, of
the
40 r
eco
mm
end
atio
ns,
23
wer
e cl
ose
d, a
nd
17
had
co
rrec
tive
act
ion
s u
nd
er w
ay o
r p
lan
ned
.
131
SIG
IRSI
GIR
-06-
015
04/2
8/20
06Ir
aqi A
rmed
Fo
rces
Sei
zed
A
sset
s Fu
nd
: Rev
iew
of
Co
ntr
acts
an
d F
inan
cial
D
ocu
men
ts
01. T
o d
eter
min
e w
het
her
th
e JC
C-I
/A
cen
tral
ized
co
ntr
act
dat
abas
e co
nta
ined
co
mp
lete
rec
ord
s o
f Se
ized
Ass
ets
Fun
d
tran
sact
ion
s.
01. E
stab
lish
a p
lan
an
d p
roce
ss a
nd
exe
cute
th
e h
and
ove
r o
f o
rig
inal
an
d c
op
ied
co
ntr
act
do
cum
ents
an
d fi
les
to, i
n s
o f
ar
as p
oss
ible
, mee
t th
e re
qu
irem
ents
fo
r co
mp
lete
an
d a
ccu
rate
rec
ord
s fo
r b
oth
o
rgan
izat
ion
s.
02. R
evie
w r
elat
ed c
on
trac
tin
g a
nd
p
aym
ent
acti
on
s in
lig
ht
of
new
ly t
urn
ed
ove
r d
ocu
men
ts a
nd
file
s to
det
erm
ine
the
exte
nt
pre
vio
usl
y co
mp
lete
d p
aym
ent,
co
ntr
act
clo
seo
uts
, an
d o
ther
rel
ated
act
ion
s sh
ou
ld b
e re
con
sid
ered
. 03
. Tak
e ac
tio
n t
o r
eco
ver
any
ove
rpay
men
ts
or
pay
men
ts t
o w
ron
g c
on
trac
tors
. 04
. Tak
e ac
tio
n t
o d
e-o
blig
ate
any
fun
ds
that
rem
ain
ava
ilab
le f
or
bet
ter
use
.
01. J
CC
-I/A
do
es n
ot
hav
e co
mp
lete
rec
ord
s o
f Se
ized
Ass
ets
Fun
d
tran
sact
ion
s. W
e id
enti
fied
nu
mer
ou
s d
ocu
men
ts in
MN
STC
-I’s
rec
ord
s th
at w
ere
no
t in
JC
C-I
/A’s
dat
abas
e, a
nd
vic
e ve
rsa.
D
iscr
epan
cies
incl
ud
ed m
issi
ng
co
ntr
acts
an
d c
on
trac
t n
um
ber
s,
and
su
pp
ort
ing
invo
ices
. O
ur
anal
ysis
of
the
com
bin
ed r
eco
rds
fou
nd
pay
men
ts e
xcee
din
g d
ocu
men
tati
on
lim
its,
po
ten
tial
o
verp
aym
ents
, an
d p
ote
nti
al d
e-o
blig
atio
ns.
We
also
rep
ort
ed
sep
arat
ely
on
ou
r re
view
of
the
stat
us
of
do
cum
enta
tio
n
mai
nta
ined
by
MN
STC
-I f
or
the
reco
nci
liati
on
of
IAF
seiz
ed a
sset
s.
132
SIG
IRSI
GIR
-06-
016
04/0
4/20
06In
teri
m A
ud
it R
epo
rt o
n t
he
Rev
iew
of
the
Equ
ipm
ent
Purc
has
ed f
or
Prim
ary
Hea
lth
care
Cen
ters
Ass
oci
ated
w
ith
Par
son
s G
lob
al S
ervi
ces,
C
on
trac
t N
um
ber
W91
4NS-
04-D
-000
6
01. T
o d
eter
min
e w
het
her
med
ical
eq
uip
men
t ac
qu
ired
by
Pars
on
s is
pro
per
ly a
cco
un
ted
fo
r an
d t
o id
enti
fy t
he
imp
act
of
de-
sco
pin
g t
he
con
trac
t fo
r th
e m
edic
al e
qu
ipm
ent.
01.
Pars
on
‘s r
epre
sen
tati
ves
advi
sed
SIG
IR t
hat
th
ey e
xpec
t to
d
eliv
er m
edic
al e
qu
ipm
ent
sets
to
an
Iraq
i Min
istr
y o
f H
ealt
h
war
eho
use
loca
ted
in E
rbil,
Iraq
in s
ever
al s
hip
men
ts a
nd
th
at
wh
en e
ach
sh
ipm
ent
get
s to
th
e w
areh
ou
se a
rep
rese
nta
tive
at
the
war
eho
use
will
inve
nto
ry a
nd
sig
n f
or
the
equ
ipm
ent.
02
. SIG
IR b
elie
ves
that
th
e U
.S. g
ove
rnm
ent
may
no
t b
e in
a
po
siti
on
to
ass
ure
th
at t
he
del
iver
ed m
edic
al e
qu
ipm
ent
sets
are
p
rop
erly
pro
tect
ed a
nd
acc
ou
nte
d f
or
wh
ile s
tore
d in
an
Iraq
i M
inis
try
of
Hea
lth
war
eho
use
bec
ause
of
the
curr
ent
po
litic
al
and
sec
uri
ty u
nce
rtai
nti
es in
Iraq
.13
3SI
GIR
SIG
IR-0
5-00
804
/30/
2005
Ad
min
istr
atio
n o
f C
on
trac
ts
Fun
ded
by
the
Dev
elo
pm
ent
Fun
d f
or
Iraq
01. D
eter
min
e w
het
her
th
e PC
O c
om
plie
d
wit
h t
he
Min
iste
r o
f Fi
nan
ce, I
raq
i In
teri
m
Go
vern
men
t, m
emo
ran
du
m, “
Ad
min
istr
atio
n
of
Dev
elo
pm
ent
Fun
d f
or
Iraq
(D
FI)-
Fun
ded
C
on
trac
ts,”
Ju
ne
15, 2
004.
Sp
ecifi
cally
, d
eter
min
e w
het
her
th
e D
irec
tor,
PCO
, ef
fect
ivel
y im
ple
men
ted
th
e as
sig
ned
re
spo
nsi
bili
ties
un
der
th
e m
emo
ran
du
m t
o
mo
nit
or
and
co
nfi
rm c
on
trac
t p
erfo
rman
ce,
cert
ify
and
/or
mak
e p
aym
ents
, an
d a
dm
inis
ter
con
trac
ts o
r g
ran
ts f
un
ded
wit
h m
on
ies
fro
m
the
DFI
.
01. S
IGIR
rec
om
men
ds
that
th
e C
hie
f o
f M
issi
on
of
the
Un
ited
Sta
tes
Emb
assy
B
agh
dad
an
d C
om
man
der
, Mu
lti-
Nat
ion
al
Forc
e-Ir
aq:
Defi
ne
and
ass
ign
th
e Pr
oje
ct
and
Co
ntr
acti
ng
Offi
ce a
nd
Jo
int
Are
a Su
pp
ort
Gro
up
-Cen
tral
Co
mp
tro
ller
role
s,
resp
on
sib
iliti
es, a
nd
met
ho
ds
to e
ffec
tive
ly
man
age
and
acc
ura
tely
det
erm
ine
the
curr
ent
valu
e o
f o
blig
atio
ns,
pay
men
ts, a
nd
u
np
aid
ob
ligat
ion
s fo
r D
evel
op
men
t Fu
nd
fo
r Ir
aq c
on
trac
ts.
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
h
as b
een
left
ou
t. T
o v
iew
th
e co
mp
lete
list
, p
leas
e ac
cess
th
e o
ffici
al d
ocu
men
t fo
un
d
on
th
e SI
GIR
web
site
: htt
p://
ww
w.s
igir.
mil/
aud
its/
Def
ault
.asp
x)
01. T
he
PCO
did
no
t fu
lly c
om
ply
wit
h t
he
req
uir
emen
ts
des
crib
ed in
th
e m
emo
ran
du
m f
rom
th
e Ir
aqi I
nte
rim
G
ove
rnm
ent
Min
iste
r o
f Fi
nan
ce t
o t
he
Dir
ecto
r, PC
O, t
o m
on
ito
r D
FI c
on
trac
t ad
min
istr
atio
n.
02. T
he
PCO
an
d t
he
JASG
-C C
om
ptr
olle
r co
uld
no
t ac
cura
tely
id
enti
fy t
he
curr
ent
valu
e o
f o
blig
atio
ns,
pay
men
ts, a
nd
un
pai
d
ob
ligat
ion
s fo
r D
FI c
on
trac
ts.
Ho
wev
er, c
ash
pay
men
ts a
pp
eare
d
to b
e m
ade
in a
tim
ely
man
ner
. 03
. Ad
dit
ion
ally
, th
e PC
O la
cked
th
e n
eces
sary
co
ntr
ols
an
d a
deq
uat
e d
ocu
men
tati
on
to
eff
ecti
vely
per
form
its
resp
on
sib
iliti
es t
o m
on
ito
r an
d a
dm
inis
ter
con
trac
ts f
un
ded
by
the
DFI
.
134
SIG
IRSI
GIR
-05-
005
04/2
0/20
05C
om
plia
nce
wit
h C
on
trac
t N
o.
W91
1S0-
04-C
-000
3 A
war
ded
to
Aeg
is D
efen
ce S
ervi
ces
Lim
ited
01. D
eter
min
e w
het
her
th
e co
ntr
acto
r is
co
mp
lyin
g w
ith
th
e te
rms
of
the
con
trac
t.
Spec
ifica
lly,
det
erm
ine
wh
eth
er t
he
con
trac
tor
is p
rovi
din
g a
deq
uat
e se
rvic
es,
valid
do
cum
enta
tio
n, a
nd
pro
per
invo
ices
as
req
uir
ed in
th
e co
ntr
act.
01. S
IGIR
rec
om
men
ds
that
th
e D
irec
tor,
Pro
ject
an
d C
on
trac
tin
g O
ffice
-Ira
q: E
nsu
re
that
Aeg
is D
efen
ce S
ervi
ces
Lim
ited
is in
co
mp
lian
ce w
ith
th
e te
rms
and
co
nd
itio
ns
of
Co
ntr
act
No
. W91
1S0-
04-C
-000
3.
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
h
as b
een
left
ou
t. T
o v
iew
th
e co
mp
lete
list
, p
leas
e ac
cess
th
e o
ffici
al d
ocu
men
t fo
un
d
on
th
e SI
GIR
web
site
: htt
p://
ww
w.s
igir.
mil/
aud
its/
Def
ault
.asp
x)
01. A
egis
did
no
t fu
lly c
om
ply
wit
h a
ll re
qu
irem
ents
in fi
ve a
reas
o
f th
e co
ntr
act.
02
. Als
o, A
egis
was
no
t fu
lly p
erfo
rmin
g s
ever
al s
pec
ific
resp
on
sib
iliti
es r
equ
ired
by
the
con
trac
t in
th
e ar
eas
of
per
son
al
secu
rity
det
ail q
ual
ifica
tio
ns,
reg
ion
al o
per
atio
ns
cen
ters
, an
d
secu
rity
esc
ort
s an
d m
ove
men
t co
ntr
ol.
03. F
urt
her
, SIG
IR id
enti
fied
defi
cien
cies
in t
he
mo
nit
ori
ng
of
the
con
trac
t b
y th
e Pr
oje
ct a
nd
Co
ntr
acti
ng
Offi
ce (
PCO
).
Appendix L
L-22 i SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
135
SIG
IRSI
GIR
-05-
023
01/2
3/20
06M
anag
emen
t o
f R
apid
R
egio
nal
Res
po
nse
Pro
gra
m
Co
ntr
acts
in S
ou
th-C
entr
al
Iraq
01. T
he
ove
rall
ob
ject
ive
of
this
au
dit
is
to d
eter
min
e: H
ow
wer
e th
e p
lan
s an
d
exp
ecta
tio
ns
for
the
IRR
F ca
rrie
d o
ut?
02
. Ho
w e
ffec
tive
wer
e th
e U
.S. g
ove
rnm
ent
agen
cies
in c
arry
ing
ou
t th
ose
pla
ns
and
m
eeti
ng
th
e ex
pec
tati
on
s?
03. S
IGIR
will
als
o a
ttem
pt
to id
enti
fy a
ny
cau
ses
that
div
erte
d e
xecu
tio
n o
f th
ose
p
lan
s an
d w
hat
th
e U
.S. g
ove
rnm
ent
did
in
resp
on
se.
01. S
IGIR
rec
om
men
ds
that
th
e U
.S.
Am
bas
sad
or
to Ir
aq r
eco
ver
spec
ifica
lly t
he
$571
,823
th
at w
as o
verp
aid
on
11
con
trac
ts.
02. S
IGIR
rec
om
men
ds
that
th
e C
om
man
din
g G
ener
al, J
oin
t C
on
trac
tin
g
Co
mm
and
Ira
q/A
fgh
anis
tan
est
ablis
h
adeq
uat
e an
d r
equ
ired
do
cum
enta
tio
n
to r
eco
rd t
he
rece
ipt
and
dis
po
sal o
f al
l p
urc
has
ed p
rop
erty
. 03
. SIG
IR r
eco
mm
end
s th
at t
he
Co
mm
and
er,
Join
t A
rea
Sup
po
rt G
rou
p C
entr
al, r
equ
ire
pay
ing
ag
ents
to
ob
tain
pro
per
co
ntr
act
app
rova
l do
cum
enta
tio
n p
rio
r to
mak
ing
d
isb
urs
emen
ts.
01. S
ou
th-C
entr
al R
egio
n p
erso
nn
el, u
nd
er t
he
dir
ecti
on
of
Co
alit
ion
Pro
visi
on
al A
uth
ori
ty, d
id n
ot
effe
ctiv
ely
man
age
907
con
trac
ts a
nd
1,2
12 m
icro
pu
rch
ase
con
trac
ts a
war
ded
th
rou
gh
th
e R
apid
Reg
ion
al R
esp
on
se P
rog
ram
in t
he
amo
un
t o
f $8
8.1
mill
ion
. (D
ue
to s
pac
e co
nst
rain
ts, s
om
e in
form
atio
n h
as b
een
left
ou
t. T
o
view
th
e co
mp
lete
list
, ple
ase
acce
ss t
he
offi
cial
do
cum
ent
fou
nd
o
n t
he
SIG
IR w
ebsi
te: h
ttp
://w
ww
.sig
ir.m
il/au
dit
s/D
efau
lt.a
spx)
136
SIG
IRSI
GIR
-05-
029
01/2
6/20
06C
hal
len
ges
Fac
ed In
C
arry
ing
Ou
t Ir
aq R
elie
f an
d
Rec
on
stru
ctio
n F
un
d A
ctiv
itie
s
01. D
eter
min
e th
e ef
fect
iven
ess
of
U.S
. ag
enci
es in
car
ryin
g o
ut
pla
ns
for
Iraq
re
con
stru
ctio
n a
ctiv
itie
s.
02. I
den
tify
th
e re
aso
ns,
if a
ny,
fo
r ch
ang
es
in p
lan
s.
01. C
hal
len
ges
in im
ple
men
tin
g t
he
IRR
F Pr
og
ram
: 1)
Secu
rity
co
sts
hav
e b
een
hig
her
th
an a
nti
cip
ated
, 2)
Str
ateg
y ch
ang
es
hav
e h
ad a
larg
e im
pac
t o
n Ir
aq p
lan
s, 3
) Th
e n
eed
fo
r la
rge-
scal
e su
stai
nm
ent
acti
viti
es w
as n
ot
fore
seen
, 4)
So
me
IRR
F ad
min
istr
ativ
e ex
pen
ses
wer
e n
ot
con
sid
ered
in in
itia
l pla
ns,
5)
Init
ial p
lan
s w
ere
imp
reci
se.
02. M
easu
res
for
Det
erm
inin
g P
roje
ct Im
pac
t: 1
) Si
gn
ifica
nt
fun
din
g c
han
ge
mea
ns
that
man
y o
f th
e o
rig
inal
ly p
lan
ned
p
roje
cts
will
no
t b
e co
mp
lete
d. 2
) La
ck o
f a
det
aile
d a
nd
acc
ura
te
bas
elin
e d
ata
on
th
e ac
tual
sta
tus
of
the
sect
ors
pri
or
to t
he
star
t o
f re
con
stru
ctio
n a
ctiv
ity.
137
SIG
IRSI
GIR
-06-
002
02/0
3/20
06Pr
om
pt
Paym
ent
Act
: An
alys
is
of
Exp
end
itu
res
Mad
e fr
om
th
e Ir
aq R
elie
f an
d
Rec
on
stru
ctio
n F
un
d
01. T
he
ob
ject
ive
of
this
au
dit
was
to
d
eter
min
e w
het
her
exp
end
itu
res
by
U.S
. g
ove
rnm
ent
org
aniz
atio
ns
resp
on
sib
le
for
the
man
agem
ent
of
the
Iraq
Rel
ief
and
Rec
on
stru
ctio
n F
un
d w
ere
mad
e in
co
mp
lian
ce w
ith
th
e Pr
om
pt
Paym
ent
Act
an
d
oth
er a
pp
licab
le p
olic
ies
and
reg
ula
tio
ns.
01. S
IGIR
rec
om
men
ds
that
th
e A
ssis
tan
t Se
cret
ary
of
the
Arm
y (F
inan
cial
M
anag
emen
t an
d C
om
ptr
olle
r) id
enti
fy
and
mo
nit
or
inte
rest
pen
alty
pay
men
ts
fro
m Ir
aq R
elie
f an
d R
eco
nst
ruct
ion
Fu
nd
to
en
sure
th
at A
rmy
org
aniz
atio
ns
man
agin
g
Iraq
Rel
ief
and
Rec
on
stru
ctio
n F
un
d f
un
ds
con
sist
entl
y m
eet
esta
blis
hed
Arm
y g
oal
s.
01. D
uri
ng
Fis
cal Y
ear
2005
, ap
pro
xim
atel
y $1
.4 m
illio
n in
in
tere
st p
enal
ty p
aym
ents
wer
e m
ade
by
the
Arm
y ag
ain
st
IRR
F d
isb
urs
emen
ts o
f ab
ou
t $5
.275
bill
ion
mad
e b
y D
oD
o
rgan
izat
ion
s b
ecau
se o
f la
te p
aym
ent
of
con
trac
tor
invo
ices
. 02
. Arm
y m
anag
ers
did
no
t p
lace
su
ffici
ent
emp
has
is o
n t
he
iden
tifi
cati
on
an
d r
eso
luti
on
of
pro
ble
ms
asso
ciat
ed w
ith
h
igh
inte
rest
pen
alty
pay
men
ts; p
arti
cula
rly
the
late
rec
eip
t o
f re
qu
ired
su
pp
ort
ing
do
cum
enta
tio
n f
or
the
pay
men
t o
f in
voic
es
pro
vid
ed b
y th
e PC
O-G
RD
, a s
ub
ord
inat
e co
mm
and
of
the
USA
CE,
or
cert
ain
ven
do
rs.
03. I
nte
rest
pen
alti
es p
aid
to
co
ntr
acto
rs f
rom
th
e IR
RF
app
rop
riat
ion
red
uce
d, d
olla
r-fo
r-d
olla
r, th
e av
aila
bili
ty o
f fu
nd
s ap
pro
pri
ated
fo
r th
e re
con
stru
ctio
n o
f Ir
aq a
nd
fo
r th
e b
enefi
t o
f th
e Ir
aqi p
eop
le.
138
SIG
IRSI
GIR
-05-
009
07/0
8/20
05R
eco
nci
liati
on
of
Rep
ort
ing
D
iffe
ren
ces
of
the
Sou
rce
of
Fun
ds
Use
d o
n C
on
trac
ts A
fter
Ju
ne
28, 2
004
01. T
he
ove
rall
ob
ject
ive
of
this
au
dit
was
to
d
eter
min
e w
het
her
co
ntr
acts
aw
ard
ed a
fter
Ju
ne
28, 2
004,
an
d id
enti
fied
as
fun
ded
by
the
DFI
, wer
e ac
tual
ly f
un
ded
by
the
DFI
or
wer
e in
stea
d f
un
ded
by
the
Iraq
Rel
ief
and
R
eco
nst
ruct
ion
Fu
nd
(IR
RF)
. 02
. A s
eco
nd
ary
ob
ject
ive
was
to
rep
ort
to
th
e fu
nd
man
ager
s th
e n
eces
sary
act
ion
s th
at m
ay
be
nee
ded
to
co
rrec
t th
e o
blig
atio
n a
mo
un
ts,
the
curr
ent
dat
a fi
les,
an
d o
ther
act
ion
s as
ap
pro
pri
ate.
01. S
IGIR
co
ncl
ud
ed t
hat
th
e 48
co
ntr
acts
rev
iew
ed d
iscl
ose
d
no
inst
ance
s o
f in
corr
ect
ob
ligat
ion
s o
f D
FI f
un
ds.
In
39
con
trac
ts, t
he
ob
ligat
ion
s o
f D
FI o
ccu
rred
bef
ore
Ju
ne
28,
2004
. O
blig
atio
ns
for
the
rem
ain
ing
9 c
on
trac
ts d
id n
ot
cite
DFI
fu
nd
s b
ut
rath
er U
.S. f
un
ds
app
rop
riat
ed b
y th
e C
on
gre
ss.
The
ob
ligat
ion
do
cum
ents
fo
r th
e 6
con
trac
ts id
enti
fied
as
the
Mu
lti-
Nat
ion
al C
orp
s-Ir
aq c
ited
Co
mm
and
er’s
Em
erg
ency
Res
po
nse
Pr
og
ram
fu
nd
s an
d t
he
oth
er 3
co
ntr
acts
cit
ed t
he
IRR
F as
th
e so
urc
e o
f th
e fu
nd
ing
. 02
. We
also
co
ncl
ud
ed t
hat
th
e JC
C-I
cu
rren
t co
ntr
act
dat
a fi
les
wer
e n
ot
accu
rate
an
d n
ot
adeq
uat
ely
sup
po
rted
. O
ur
revi
ew
sho
wed
th
at 4
8 o
f th
e 69
co
ntr
acts
co
nta
ined
dat
a en
try
erro
rs
in d
ocu
men
tin
g t
he
dat
e o
f th
e co
ntr
act
awar
d o
r th
e so
urc
e o
f th
e fu
nd
ing
. 03
. Th
ere
wer
e 21
co
ntr
acts
th
at c
ou
ld n
ot
be
loca
ted
.13
9SI
GIR
SIG
IR-0
5-01
007
/26/
2005
Inte
rim
Bri
efin
g t
o t
he
Pro
ject
an
d C
on
trac
tin
g O
ffice
Iraq
an
d t
he
Join
t C
on
trac
tin
g
Co
mm
and
- Ir
aq o
n t
he
Au
dit
o
f th
e A
war
d F
ee P
roce
ss
01. O
ur
ove
r-ar
chin
g o
bje
ctiv
e is
to
det
erm
ine
wh
eth
er a
war
d f
ees
are
adeq
uat
ely
revi
ewed
, p
rop
erly
ap
pro
ved
, an
d a
war
ded
acc
ord
ing
to
es
tab
lish
ed s
tan
dar
ds.
01. T
he
PCO
-I a
nd
th
e JC
C-I
hav
e b
een
p
roac
tive
in im
ple
men
tin
g c
orr
ecti
ve
acti
on
s.
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
h
as b
een
left
ou
t. T
o v
iew
th
e co
mp
lete
list
, p
leas
e ac
cess
th
e o
ffici
al d
ocu
men
t fo
un
d
on
th
e SI
GIR
web
site
: htt
p://
ww
w.s
igir.
mil/
aud
its/
Def
ault
.asp
x.)
01. E
valu
atio
n c
rite
ria
was
su
bje
ctiv
e w
ith
few
met
rics
bei
ng
u
sed
. D
efin
ed m
etri
cs w
ou
ld in
clu
de
spec
ified
tim
e p
erio
ds,
ac
cep
tab
le e
rro
r ra
tes,
etc
. 02
. Th
e ef
fect
of
stat
ed e
valu
atio
n c
rite
ria
wit
ho
ut
esta
blis
hed
d
efin
able
met
rics
co
uld
res
ult
in o
ver-
infl
ated
co
ntr
acto
r p
erfo
rman
ce e
valu
atio
ns.
Appendix L
JAnUARY 30, 2007 i REPORT TO CONGRESS i L-23
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
140
SIG
IRSI
GIR
-05-
011
07/2
6/20
05C
ost
-to
-Co
mp
lete
Est
imat
es
and
Fin
anci
al R
epo
rtin
g f
or
the
Man
agem
ent
of
the
Iraq
R
elie
f an
d R
eco
nst
ruct
ion
Fu
nd
01. T
he
spec
ific
ob
ject
ive
of
this
firs
t au
dit
in
th
is s
erie
s w
as t
o d
eter
min
e w
het
her
th
ose
info
rmat
ion
sys
tem
s an
d t
he
dat
a co
nta
ined
in t
ho
se s
yste
ms
use
d b
y th
e Ir
aq
Rec
on
stru
ctio
n M
anag
emen
t O
ffice
an
d t
he
Pro
ject
an
d C
on
trac
tin
g O
ffice
to
mo
nit
or
Iraq
Rel
ief
and
Rec
on
stru
ctio
n F
un
d p
roje
cts
wer
e ad
equ
atel
y re
liab
le a
nd
su
ffici
entl
y co
ord
inat
ed a
mo
ng
th
ose
org
aniz
atio
ns
to
ensu
re t
he
accu
rate
, co
mp
lete
, an
d t
imel
y re
po
rtin
g t
o s
enio
r g
ove
rnm
ent
offi
cial
s an
d
the
Co
ng
ress
on
th
e u
se o
f Ir
aq R
elie
f an
d
Rec
on
stru
ctio
n F
un
d f
un
ds.
01. S
IGIR
rec
om
men
ds
that
th
e D
irec
tor,
Pro
ject
an
d C
on
trac
tin
g O
ffice
: a.
Co
mp
lete
th
e in
teg
rati
on
of
the
U.S
. Arm
y C
orp
s o
f En
gin
eers
Fin
anci
al M
anag
emen
t Sy
stem
d
atab
ase
wit
h t
he
Pro
ject
an
d C
on
trac
tin
g
Offi
ce O
racl
e Pr
oje
ct A
cco
un
tin
g in
terf
ace.
b
. Fin
aliz
e an
d u
pd
ate,
on
a p
roje
ct-b
y-p
roje
ct b
asis
, th
e cu
rren
t an
d b
est
esti
mat
e o
f co
sts
req
uir
ed t
o c
om
ple
te e
ach
pro
ject
. (D
ue
to s
pac
e co
nst
rain
ts, s
om
e in
form
atio
n
has
bee
n le
ft o
ut.
To
vie
w t
he
com
ple
te li
st,
ple
ase
acce
ss t
he
offi
cial
do
cum
ent
fou
nd
o
n t
he
SIG
IR w
ebsi
te: h
ttp
://w
ww
.sig
ir.m
il/au
dit
s/D
efau
lt.a
spx.
)
01. T
he
Sect
ion
220
7 R
epo
rt f
or
Ap
ril 2
005,
co
mp
iled
by
the
Iraq
Rec
on
stru
ctio
n M
anag
emen
t O
ffice
, did
no
t m
eet
the
con
gre
ssio
nal
ly m
and
ated
req
uir
emen
t to
incl
ud
e es
tim
ates
, on
a
pro
ject
-by-
pro
ject
bas
is, o
f th
e co
sts
req
uir
ed t
o c
om
ple
te e
ach
p
roje
ct.
02. T
he
accu
racy
of
the
$7.9
bill
ion
of
Dep
artm
ent
of
Def
ense
o
blig
atio
ns
rep
ort
ed o
n t
he
Secr
etar
y o
f th
e A
rmy
Rep
ort
issu
ed
Mar
ch 2
7, 2
005,
co
uld
no
t b
e ve
rifi
ed.
141
SIG
IRSI
GIR
-05-
012
07/2
2/20
05Po
licie
s an
d P
roce
du
res
Use
d f
or
Iraq
Rel
ief
and
R
eco
nst
ruct
ion
Fu
nd
Pro
ject
M
anag
emen
t -
Co
nst
ruct
ion
Q
ual
ity
Ass
ura
nce
01. T
he
ob
ject
ive
of
this
au
dit
was
to
iden
tify
th
e p
olic
ies,
pro
ced
ure
s, a
nd
inte
rnal
co
ntr
ols
est
ablis
hed
by
U.S
. go
vern
men
t o
rgan
izat
ion
s fo
r m
on
ito
rin
g a
nd
rev
iew
ing
Ir
aq r
eco
nst
ruct
ion
pro
ject
s.
01. T
he
Pro
ject
an
d C
on
trac
tin
g O
ffice
an
d t
he
U.S
. Arm
y C
orp
s o
f En
gin
eers
, th
e tw
o m
ajo
r o
rgan
izat
ion
s in
volv
ed in
Iraq
Rel
ief
and
Rec
on
stru
ctio
n F
un
d p
roje
cts,
hav
e is
sued
wri
tten
po
licie
s an
d p
roce
du
res
for
esta
blis
hin
g a
nd
man
agin
g c
on
stru
ctio
n
qu
alit
y m
anag
emen
t p
rog
ram
s fo
r re
con
stru
ctio
n p
roje
cts
fun
ded
by
the
Iraq
Rel
ief
and
Rec
on
stru
ctio
n F
un
d.
142
SIG
IRSI
GIR
-05-
021
10/2
4/20
05M
anag
emen
t o
f Ir
aq R
elie
f an
d R
eco
nst
ruct
ion
Fu
nd
Pr
og
ram
s: C
ost
-to
-Co
mp
lete
Es
tim
ate
Rep
ort
ing
01. T
he
ob
ject
ive
of
this
au
dit
was
to
d
eter
min
e th
e ad
equ
acy
of
pro
ced
ure
s an
d
pro
cess
es u
sed
to
est
imat
e an
d r
epo
rt t
he
cost
s to
co
mp
lete
fo
r p
roje
cts
fun
ded
wit
h
IRR
F fu
nd
s.
01. S
IGIR
rec
om
men
ds
that
th
e D
irec
tor
of
the
IRM
O f
orm
aliz
e it
s co
st-t
o-c
om
ple
te
acti
on
pla
n b
y is
suin
g a
fo
rmal
po
licy
that
fi
nal
izes
co
nsi
sten
t p
roce
du
res
acro
ss a
ll su
pp
ort
ing
IRR
F o
rgan
izat
ion
s fo
r th
e co
llect
ion
an
d c
om
pila
tio
n o
f th
e co
st-t
o-
com
ple
te in
form
atio
n r
equ
ired
by
Sect
ion
22
07 o
f Pu
blic
Law
108
-106
.
01. I
RM
O h
as m
ade
imp
ort
ant
pro
gre
ss in
sec
uri
ng
imp
rove
d
rep
ort
ing
on
co
st-t
o-c
om
ple
te d
ata
and
has
an
act
ion
pla
n in
p
lace
to
pro
vid
e su
ch d
ata
on
a c
on
tin
uin
g b
asis
.
143
SIG
IRSI
GIR
-05-
014
10/1
3/20
05M
anag
emen
t o
f C
om
man
der
’s
Emer
gen
cy R
esp
on
se P
rog
ram
fo
r Fi
scal
Yea
r 20
04
01. T
he
ove
rall
ob
ject
ive
of
this
au
dit
was
to
eva
luat
e th
e ad
equ
acy
of
con
tro
ls o
ver
Co
mm
and
er’s
Em
erg
ency
Res
po
nse
Pro
gra
m
(CER
P) f
un
ds.
Sp
ecifi
cally
, SIG
IR s
ou
gh
t to
d
eter
min
e w
het
her
: 1. F
un
d a
lloca
tio
n
pro
ced
ure
s w
ere
adeq
uat
e. 2
. Fu
nd
s w
ere
use
d f
or
inte
nd
ed p
urp
ose
s. 3
. Fin
anci
al
reco
rds
wer
e ac
cura
tely
mai
nta
ined
an
d
sup
po
rted
.
01. S
IGIR
co
ncl
ud
ed t
hat
, wh
ile C
ERP-
app
rop
riat
ed f
un
ds
wer
e p
rop
erly
use
d f
or
thei
r in
ten
ded
pu
rpo
ses,
ove
rall
con
tro
ls o
ver
CER
P p
roce
sses
req
uir
ed im
pro
vem
ent.
Fed
eral
Acq
uis
itio
n
Reg
ula
tio
ns
(FA
R)
and
Dep
artm
ent
of
Def
ense
(D
oD
) co
ntr
ols
o
ver
the
dis
trib
uti
on
of
app
rop
riat
ed f
un
ds
wer
e n
ot
con
sist
entl
y fo
llow
ed, a
nd
th
e re
qu
ired
tra
ckin
g d
ocu
men
ts w
ere
no
t co
nsi
sten
tly
use
d t
o e
nsu
re a
cco
un
tab
ility
of
pro
ject
s.
144
SIG
IRSI
GIR
-05-
018
10/2
1/20
05M
anag
emen
t o
f Ir
aq R
elie
f an
d R
eco
nst
ruct
ion
Fu
nd
Pr
og
ram
: Acq
uis
itio
n o
f A
rmo
red
Veh
icle
s Pu
rch
ased
Th
rou
gh
Co
ntr
act
W91
4NS-
05-M
-118
9
01. D
eter
min
e w
het
her
ad
equ
ate
pro
cure
men
t p
ract
ices
wer
e u
sed
to
acq
uir
e ar
mo
red
veh
icle
s.
02. D
eter
min
e w
het
her
th
e g
ove
rnm
ent
rece
ived
ap
pro
pri
ate
valu
e fo
r th
e m
on
ey
spen
t.
01. S
IGIR
rec
om
men
d t
hat
th
e C
om
man
din
g
Gen
eral
, Mu
lti-
Nat
ion
al S
ecu
rity
Tra
nsi
tio
n
Co
mm
and
Iraq
: En
sure
th
at r
equ
irem
ents
ar
e ap
pro
pri
atel
y an
d a
ccu
rate
ly d
efin
ed
to p
rocu
rem
ent
offi
cers
, in
clu
din
g t
he
tech
nic
al s
pec
ifica
tio
ns,
du
rin
g t
he
acq
uis
itio
n p
roce
ss.
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
h
as b
een
left
ou
t. T
o v
iew
th
e co
mp
lete
list
, p
leas
e ac
cess
th
e o
ffici
al d
ocu
men
t fo
un
d
on
th
e SI
GIR
web
site
: htt
p://
ww
w.s
igir.
mil/
aud
its/
Def
ault
.asp
x.)
01. S
IGIR
co
ncl
ud
ed t
hat
MN
STC
-I p
urc
has
ed s
even
arm
ore
d
Mer
ced
es-B
enz
veh
icle
s th
at d
id n
ot
hav
e th
e re
qu
ired
leve
l of
arm
ore
d p
rote
ctio
n.
02. I
n a
dd
itio
n, M
NST
C-I
co
uld
no
t lo
cate
on
e o
f th
e ve
hic
les
afte
r d
eliv
ery
was
mad
e. T
hu
s SI
GIR
co
ncl
ud
ed t
hat
MN
STC
-I m
ay
hav
e p
aid
$94
5,00
0 fo
r ar
mo
red
veh
icle
s th
at w
ill n
ot
mee
t th
e p
urp
ose
inte
nd
ed a
nd
may
no
t b
e av
aila
ble
fo
r u
se.
145
SIG
IRSI
GIR
-05-
022
10/2
4/20
05M
anag
ing
Su
stai
nm
ent
for
Iraq
Rel
ief
and
Rec
on
stru
ctio
n
Fun
d P
rog
ram
s
01. D
id t
he
U.S
. org
aniz
atio
ns
resp
on
sib
le
for
man
agin
g t
he
IRR
F es
tab
lish
ad
equ
ate
pla
ns
and
pro
gra
ms
for
the
tran
siti
on
an
d
sust
ain
men
t o
f co
nst
ruct
ion
an
d n
on
-co
nst
ruct
ion
pro
ject
s?
02. D
id t
hes
e o
rgan
izat
ion
s es
tab
lish
th
e b
ud
get
s, f
un
din
g s
ou
rces
, an
d d
etai
led
tr
ansi
tio
nal
gu
idel
ines
nec
essa
ry t
o e
nsu
re
that
ad
equ
ate
trai
nin
g, m
ater
ials
, an
d
sup
plie
s ar
e p
rovi
ded
to
th
e Ir
aqi g
ove
rnm
ent
and
its
citi
zen
s to
en
able
th
em t
o p
erfo
rm
op
erat
ion
s an
d m
ain
ten
ance
on
co
nst
ruct
ion
an
d n
on
-co
nst
ruct
ion
pro
ject
s p
lace
d u
nd
er
thei
r co
ntr
ol?
01. S
IGIR
rec
om
men
d t
hat
th
e U
.S.
Am
bas
sad
or
to Ir
aq, i
n c
oo
rdin
atio
n w
ith
th
e C
om
man
din
g G
ener
al, M
ult
i-N
atio
nal
Fo
rce-
Iraq
, dir
ect
the
new
su
stai
nm
ent
offi
ce t
o t
ake
thes
e ac
tio
ns:
Fo
rmu
late
an
d im
ple
men
t a
pla
n, w
ith
cle
ar g
oal
s an
d o
bje
ctiv
es f
or
the
sust
ain
men
t o
f IR
RF
pro
ject
s.
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
h
as b
een
left
ou
t. T
o v
iew
th
e co
mp
lete
list
, p
leas
e ac
cess
th
e o
ffici
al d
ocu
men
t fo
un
d
on
th
e SI
GIR
web
site
: htt
p://
ww
w.s
igir.
mil/
aud
its/
Def
ault
.asp
x.)
01. S
IGIR
fo
un
d t
hat
IRM
O h
as m
ade
pro
gre
ss in
iden
tify
ing
an
d
add
ress
ing
th
e ch
alle
ng
es o
f su
stai
nin
g IR
RF
pro
ject
s, w
hic
h
dir
ectl
y af
fect
s th
e la
rger
ch
alle
ng
e o
f su
stai
nin
g a
dem
ocr
atic
an
d v
iab
le g
ove
rnm
ent
in Ir
aq.
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
has
bee
n le
ft o
ut.
To
vi
ew t
he
com
ple
te li
st, p
leas
e ac
cess
th
e o
ffici
al d
ocu
men
t fo
un
d
on
th
e SI
GIR
web
site
: htt
p://
ww
w.s
igir.
mil/
aud
its/
Def
ault
.asp
x.)
Appendix L
L-2� i SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
146
SIG
IRSI
GIR
-05-
013
09/0
9/20
05C
on
tro
ls o
ver
Equ
ipm
ent
Acq
uir
ed b
y Se
curi
ty
Co
ntr
acto
rs
01. T
he
ob
ject
ive
of
this
au
dit
was
to
d
eter
min
e w
het
her
co
ntr
ols
ove
r eq
uip
men
t ac
qu
ired
by
secu
rity
co
ntr
acto
rs w
ere
esta
blis
hed
, im
ple
men
ted
, an
d a
re e
ffec
tive
. Sp
ecifi
cally
, we
pro
po
sed
to
exa
min
e se
lect
ed
con
trac
ts t
o d
eter
min
e w
het
her
req
uir
emen
ts
for
the
acq
uis
itio
n o
f eq
uip
men
t w
ere
valid
, ad
equ
atel
y su
pp
ort
ed, p
rop
erly
ap
pro
ved
, an
d t
he
equ
ipm
ent
was
acc
ou
nte
d f
or
and
sa
feg
uar
ded
. D
uri
ng
th
e co
urs
e o
f o
ur
aud
it,
we
nar
row
ed t
he
sco
pe
of
the
aud
it t
o f
ocu
s o
n p
rop
erty
acc
ou
nta
bili
ty.
01. W
e d
eter
min
ed t
hat
th
e Pr
oje
ct a
nd
Co
ntr
acti
ng
Offi
ce (
PCO
) h
ad e
stab
lish
ed c
on
trac
t p
roce
du
res
reg
ard
ing
go
vern
men
t p
rop
erty
in J
uly
200
4.
02. A
dd
itio
nal
ly, w
e d
eter
min
ed t
hat
th
e JC
C-I
/A g
ove
rnm
ent
pro
per
ty a
dm
inis
trat
or
rein
forc
ed t
he
nee
d f
or
the
app
licat
ion
o
f th
ese
pro
ced
ure
s in
lett
ers
to c
on
trac
tin
g c
hie
fs in
Sep
tem
ber
20
04.
147
SIG
IRSI
GIR
-05-
015
10/2
5/20
05M
anag
emen
t o
f R
apid
R
egio
nal
Res
po
nse
Pro
gra
m
Gra
nts
in S
ou
th-C
entr
al Ir
aq
01. T
he
ove
rall
aud
it o
bje
ctiv
e w
as t
o
det
erm
ine
wh
eth
er d
isb
urs
ing
offi
cers
in
sele
cted
loca
tio
ns
in s
ou
ther
n Ir
aq c
om
plie
d
wit
h a
pp
licab
le g
uid
ance
an
d p
rop
erly
co
ntr
olle
d a
nd
acc
ou
nte
d f
or
Dev
elo
pm
ent
Fun
d f
or
Iraq
(D
FI)
cash
ass
ets
and
ex
pen
dit
ure
s.
01. S
IGIR
rec
om
men
d t
hat
th
e U
nit
ed
Stat
es A
mb
assa
do
r to
Iraq
det
erm
ine
the
par
ty r
esp
on
sib
le f
or
colle
ctin
g t
he
ove
rpai
d g
ran
t am
ou
nts
an
d d
irec
t th
e re
spo
nsi
ble
ind
ivid
ual
to
tak
e ac
tio
n t
o
seek
rei
mb
urs
emen
t fo
r th
e o
verp
aid
gra
nt
amo
un
ts.
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
h
as b
een
left
ou
t. T
o v
iew
th
e co
mp
lete
set
, p
leas
e ac
cess
th
e o
ffici
al d
ocu
men
t fo
un
d
on
th
e D
oD
OIG
web
site
: htt
p://
ww
w.d
od
ig.
osd
.mil/
Au
dit
/rep
ort
s/in
dex
.htm
l.)
01. S
IGIR
fo
un
d t
hat
So
uth
-Cen
tral
Reg
ion
per
son
nel
, un
der
th
e d
irec
tio
n o
f th
e C
PA, d
id n
ot
effe
ctiv
ely
man
age
74 g
ran
ts
awar
ded
th
rou
gh
th
e R
apid
Reg
ion
al R
esp
on
se P
rog
ram
(R
3P)
amo
un
tin
g t
o $
20.8
mill
ion
. 02
. SIG
IR c
ou
ld n
ot
det
erm
ine
ho
w g
ran
t re
cip
ien
ts a
ctu
ally
use
d
the
cash
th
at S
ou
th-C
entr
al R
egio
n d
istr
ibu
ted
th
rou
gh
th
e R
3P.
03. B
ased
on
th
e d
ocu
men
tati
on
exa
min
ed d
uri
ng
th
e re
view
, SI
GIR
co
ncl
ud
ed t
hat
th
e So
uth
-Cen
tral
Reg
ion
fai
led
to
man
age
its
R3P
gra
nt
pro
gra
m.
148
SIG
IRSI
GIR
-05-
017
10/2
5/20
05A
war
d F
ee P
roce
ss f
or
Co
ntr
acto
rs In
volv
ed In
Iraq
R
eco
nst
ruct
ion
01. T
he
ob
ject
ive
of
this
au
dit
was
to
d
eter
min
e w
het
her
aw
ard
fee
s p
rovi
ded
to
co
ntr
acto
rs p
erfo
rmin
g IR
RF-
fun
ded
pro
ject
s ar
e ad
equ
atel
y re
view
ed, p
rop
erly
ap
pro
ved
, su
ffici
entl
y su
bst
anti
ated
, an
d a
war
ded
ac
cord
ing
to
est
ablis
hed
sta
nd
ard
s.
01. S
IGIR
rec
om
men
d t
hat
th
e C
om
man
din
g
Gen
eral
, Jo
int
Co
ntr
acti
ng
Co
mm
and
Ir
aq/A
fgh
anis
tan
: En
sure
th
at t
he
app
oin
tmen
ts o
f th
e m
emb
ers
of
the
Aw
ard
Fee
Eva
luat
ion
Bo
ard
, sp
ecifi
cally
th
e C
hai
rper
son
of
the
bo
ard
, th
e b
oar
d
mem
ber
s (b
oth
vo
tin
g a
nd
no
n-v
oti
ng
),
and
th
e co
ntr
act
per
form
ance
mo
nit
ors
are
d
ocu
men
ted
. (D
ue
to s
pac
e co
nst
rain
ts, s
om
e in
form
atio
n
has
bee
n le
ft o
ut.
To
vie
w t
he
com
ple
te li
st,
ple
ase
acce
ss t
he
offi
cial
do
cum
ent
fou
nd
o
n t
he
SIG
IR w
ebsi
te: h
ttp
://w
ww
.sig
ir.m
il/au
dit
s/D
efau
lt.a
spx.
)
01. A
fter
rev
iew
ing
th
e aw
ard
fee
file
s, S
IGIR
fo
un
d t
hat
th
e A
war
d F
ee E
valu
atio
n B
oar
d r
eco
mm
end
atio
ns
and
d
eter
min
atio
ns
of
fees
wer
e n
ot
do
cum
ente
d in
su
ffici
ent
det
ail
to s
ho
w t
hat
th
e in
teg
rity
of
the
awar
d f
ee d
eter
min
atio
n
pro
cess
had
bee
n m
ain
tain
ed. T
hu
s, t
he
do
cum
enta
tio
n S
IGIR
re
view
ed in
co
ntr
act
file
s w
as in
suffi
cien
t to
su
bst
anti
ate
the
awar
d f
ees
that
wer
e ap
pro
ved
.
149
SIG
IRSI
GIR
-05-
016
10/2
6/20
05M
anag
emen
t o
f th
e C
on
trac
ts
and
Gra
nts
Use
d T
o C
on
stru
ct
and
Op
erat
e th
e B
abyl
on
Po
lice
Aca
dem
y
01. T
he
ove
rall
aud
it o
bje
ctiv
e w
as t
o
det
erm
ine
wh
eth
er d
isb
urs
ing
offi
cers
in
sele
cted
loca
tio
ns
in s
ou
ther
n Ir
aq c
om
plie
d
wit
h a
pp
licab
le g
uid
ance
an
d p
rop
erly
co
ntr
olle
d a
nd
acc
ou
nte
d f
or
DFI
cas
h a
sset
s an
d e
xpen
dit
ure
s.
01. S
IGIR
rec
om
men
d t
hat
th
e D
irec
tor,
Iraq
R
eco
nst
ruct
ion
Man
agem
ent
Offi
ce, e
nsu
re
that
est
ablis
hed
po
licie
s an
d p
roce
du
res
for
auth
ori
zin
g, a
war
din
g, a
nd
co
nso
lidat
ing
co
ntr
acts
an
d g
ran
ts a
re e
ffec
tive
ly
imp
lem
ente
d a
nd
fo
llow
ed a
nd
th
at
com
ple
te fi
les
to s
up
po
rt t
ran
sact
ion
s m
ade
for
con
trac
ts a
nd
gra
nts
are
mai
nta
ined
. (D
ue
to s
pac
e co
nst
rain
ts, s
om
e in
form
atio
n
has
bee
n le
ft o
ut.
To
vie
w t
he
com
ple
te li
st,
ple
ase
acce
ss t
he
offi
cial
do
cum
ent
fou
nd
o
n t
he
SIG
IR w
ebsi
te: h
ttp
://w
ww
.sig
ir.m
il/au
dit
s/D
efau
lt.a
spx.
)
01. S
ou
th-C
entr
al R
egio
n p
erso
nn
el, u
nd
er t
he
dir
ecti
on
of
CPA
, d
id n
ot
com
ply
wit
h a
pp
licab
le g
uid
ance
an
d d
id n
ot
pro
per
ly
man
age
app
roxi
mat
ely
$7.3
mill
ion
of
R3P
fu
nd
s.
150
SIG
IRSI
GIR
-05-
019
09/3
0/20
05A
ttes
tati
on
En
gag
emen
t R
epo
rt C
on
cern
ing
th
e A
war
d o
f N
on
-Co
mp
etit
ive
Co
ntr
act
DA
CA
63-0
3-D
-000
5 to
Kel
log
g, B
row
n a
nd
Ro
ot
Serv
ices
, In
c.
01. T
he
ove
rall
ob
ject
ives
of
this
att
esta
tio
n
eng
agem
ent
wer
e to
det
erm
ine
wh
eth
er
adeq
uat
e d
ocu
men
tati
on
exi
sted
th
at:
A n
on
-co
mp
etit
ive
con
trac
t w
as ju
stifi
ed;
02. A
fai
r an
d r
easo
nab
le p
rice
was
ob
tain
ed;
03. T
he
con
trac
tin
g o
ffici
al h
ad t
he
auth
ori
ty
to e
nte
r in
to a
no
n-c
om
pet
itiv
e co
ntr
act;
04
. Go
od
s an
d s
ervi
ces
rece
ived
an
d p
aid
fo
r u
nd
er t
he
con
trac
t w
ere
the
go
od
s an
d
serv
ices
pro
vid
ed f
or
in t
he
con
trac
t; a
nd
05
. Th
e to
tal a
mo
un
t o
f d
isb
urs
emen
ts u
nd
er
the
con
trac
t d
id n
ot
exce
ed t
he
tota
l co
ntr
act
amo
un
t.
01. T
he
no
n-c
om
pet
itiv
e aw
ard
of
con
trac
t n
um
ber
DA
CA
63-0
3-D
-000
5 to
Bro
wn
an
d R
oo
t Se
rvic
es, a
div
isio
n o
f K
ello
gg
, Bro
wn
an
d R
oo
t, w
as p
rop
erly
just
ified
. (D
ue
to s
pac
e co
nst
rain
ts, s
om
e in
form
atio
n h
as b
een
left
ou
t. T
o
view
th
e co
mp
lete
list
, ple
ase
acce
ss t
he
offi
cial
do
cum
ent
fou
nd
o
n t
he
SIG
IR w
ebsi
te: h
ttp
://w
ww
.sig
ir.m
il/au
dit
s/D
efau
lt.a
spx)
Appendix L
JAnUARY 30, 2007 i REPORT TO CONGRESS i L-2�
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
151
SIG
IRSI
GIR
-04-
001
06/2
5/20
04C
oal
itio
n P
rovi
sio
nal
A
uth
ori
ty C
oo
rdin
atio
n o
f D
on
ated
Fu
nd
s
01. D
eter
min
e w
het
her
th
e C
PA p
roce
sses
by
wh
ich
rec
on
stru
ctio
n p
rio
riti
es a
re e
stab
lish
ed
and
ap
pro
ved
pro
vid
e ad
equ
ate
tran
spar
ency
an
d c
oo
rdin
atio
n in
th
e al
loca
tio
n o
f d
on
ated
fu
nd
s to
th
e re
con
stru
ctio
n o
f Ir
aq.
01. S
IGIR
rec
om
men
ds
the
CPA
’s S
enio
r A
dvi
sor
coo
rdin
ate
wit
h t
he
Min
istr
y o
f Pl
ann
ing
an
d D
evel
op
men
t C
oo
per
atio
n
to d
ocu
men
t p
roce
du
res
to id
enti
fy a
nd
tr
ack
pro
ject
s to
be
fun
ded
fro
m d
on
ated
fu
nd
s, a
cco
un
t fo
r d
on
ated
eq
uip
men
t an
d
mat
eria
l, an
d s
ub
mit
qu
arte
rly
up
dat
es
on
th
e p
rog
ress
of
pro
ject
s fi
nan
ced
wit
h
do
nat
ed f
un
ds.
02
. We
also
rec
om
men
d t
he
CPA
Se
nio
r A
dvi
sor
coo
rdin
ate
wit
h t
he
CPA
Pro
gra
m M
anag
emen
t O
ffice
to
d
evel
op
an
d d
ocu
men
t a
Mem
ora
nd
um
o
f U
nd
erst
and
ing
th
at d
escr
ibes
ho
w
the
offi
ces
will
sh
are
info
rmat
ion
on
re
con
stru
ctio
n p
roje
cts.
01. N
o p
roce
ss d
evel
op
ed f
or
trac
kin
g o
r co
ord
inat
ing
in
tern
atio
nal
ly f
un
ded
pro
ject
s w
/oth
er C
PA r
eco
nst
ruct
ion
ef
fort
s.
02. T
her
e w
as li
ttle
gu
idan
ce p
rovi
ded
to
th
e Ir
aqi m
inis
trie
s o
n
mai
nta
inin
g a
deq
uat
e su
pp
ort
ing
do
cum
enta
tio
n t
hat
des
crib
es
the
reco
nst
ruct
ion
eff
ort
s to
be
fun
ded
fro
m d
on
ated
fu
nd
s.
152
SIG
IRSI
GIR
-04-
002
06/2
5/20
04M
anag
emen
t o
f Pe
rso
nn
el
Ass
ign
ed t
o t
he
Co
alit
ion
Pr
ovi
sio
nal
Au
tho
rity
in
Bag
hd
ad, I
raq
01. D
eter
min
e w
het
her
CPA
had
co
ntr
ol
ove
r an
d in
sig
ht
into
th
e n
um
ber
of
civi
lian
s as
sig
ned
to
CPA
in B
agh
dad
, in
clu
din
g b
oth
U
.S. g
ove
rnm
ent
and
co
ntr
acto
r p
erso
nn
el
and
wh
eth
er t
her
e w
ere
less
on
s to
be
lear
ned
fr
om
CPA
’s m
anag
emen
t o
f ci
vilia
n p
erso
nn
el
in a
po
st-w
ar c
oal
itio
n e
nvi
ron
men
t.
01. C
PA/H
RM
-Fo
rwar
d d
id n
ot
hav
e ac
cura
te a
cco
un
t o
f ci
vilia
n
per
son
nel
ass
ign
ed t
o it
s o
per
atio
ns.
02
. Fac
tors
inh
ibit
ing
acc
ura
te in
form
atio
n:
a. e
xist
ence
of
mu
ltip
le e
ntr
y PO
E in
to C
PA B
agh
dad
, b
. fai
lure
of
org
aniz
atio
ns
wit
hin
CPA
to
fo
llow
pu
blis
hed
pro
ced
ure
s re
gar
din
g in
/ou
t-p
roce
ssin
g ,
c. s
ho
rt-t
erm
nat
ure
of
assi
gn
men
ts, d
. ab
sen
ce o
f in
terl
inke
d c
ivili
an p
erso
nn
el d
atab
ase.
153
SIG
IRSI
GIR
-04-
003
06/2
5/20
04Fe
der
al D
eplo
ymen
t C
ente
r Fo
rwar
d O
per
atio
ns
at t
he
Ku
wai
t H
ilto
n
01. D
eter
min
e w
het
her
th
e C
PA e
ffici
entl
y an
d e
ffec
tive
ly o
per
ated
FD
C-F
orw
ard
. Sp
ecifi
cally
, ob
ject
ives
wer
e to
: det
erm
ine
wh
eth
er F
DC
-Fo
rwar
d m
et t
he
pu
rpo
se f
or
wh
ich
it w
as e
stab
lish
ed b
y D
epar
tmen
t o
f A
rmy
Exec
uti
on
Ord
er.
02. E
stab
lish
po
licy
to li
mit
th
e u
se o
f FD
C-
Forw
ard
fac
ility
to
au
tho
rize
d p
erso
nn
el.
01. S
IGIR
rec
om
men
ds
that
th
e C
PA D
epu
ty
Ch
ief
of
Staf
f R
equ
ire
the
Ad
min
istr
atio
n
Co
ntr
act
Offi
cer
(AC
O)
to c
on
du
ct a
det
aile
d
revi
ew o
f co
ntr
acto
r co
st r
epo
rts.
(D
ue
to s
pac
e co
nst
rain
ts, s
om
e in
form
atio
n
has
bee
n le
ft o
ut.
To
vie
w t
he
com
ple
te li
st,
ple
ase
acce
ss t
he
offi
cial
do
cum
ent
fou
nd
o
n t
he
SIG
IR w
ebsi
te: h
ttp
://w
ww
.sig
ir.m
il/au
dit
s/D
efau
lt.a
spx)
01. F
DC
-Fo
rwar
d m
et p
urp
ose
est
ablis
hed
by
DA
EO.
02. N
o C
PA p
olic
y ex
iste
d f
or
usa
ge
lead
ing
to
inef
fici
ent
use
of
CPA
res
ou
rces
. Sp
ecifi
cally
, CPA
fai
led
to
: a. P
rovi
de
adeq
uat
e o
vers
igh
t o
f o
per
atio
ns
to e
nsu
re c
ost
lim
ited
to
au
tho
rize
d
use
rs. b
. est
ablis
hed
defi
ned
po
licy
iden
tify
ing
per
son
s el
igib
le t
o
use
FD
C f
acili
ties
.
154
SIG
IRSI
GIR
-04-
006
07/2
1/20
04C
orp
ora
te G
ove
rnan
ce f
or
Co
ntr
acto
rs P
erfo
rmin
g Ir
aq
Rec
on
stru
ctio
n E
ffo
rts
01. D
eter
min
e ad
equ
acy
and
eff
ecti
ven
ess
of
corp
ora
te s
elf-
go
vern
ance
pro
gra
ms
of
con
trac
tors
aw
ard
ed c
on
trac
ts o
n t
ask
ord
ers
fun
ded
by
the
“Em
erg
ency
Su
pp
lem
enta
l A
pp
rop
riat
ion
s A
ct f
or
the
Def
ense
an
d
Rec
on
stru
ctio
n o
f Ir
aq”.
01. R
evie
w o
f fi
ve m
ajo
r co
ntr
acts
rev
eals
th
at v
iab
le p
rog
ram
s ex
ist
at e
ach
of
tho
se c
on
trac
tors
.
155
SIG
IRSI
GIR
-04-
005
07/2
3/20
04A
war
d o
f Se
cto
r D
esig
n-B
uild
C
on
stru
ctio
n C
on
trac
ts01
. Eva
luat
e p
roce
du
res
use
d w
hen
aw
ard
ing
se
cto
r co
ntr
acts
. Sp
ecifi
cally
, eva
luat
ed
wh
eth
er c
om
pet
itiv
e p
roce
du
res
use
d t
o
awar
d c
on
trac
ts t
o r
ebu
ild Ir
aqi i
nfr
astr
uct
ure
.
01. E
xcep
t th
at c
om
pet
itio
n g
ener
ally
lim
ited
to
des
ign
ated
co
un
trie
s, D
oD
Co
mp
on
ents
use
d c
om
pet
itiv
e p
roce
du
res
req
uir
ed b
y FA
R t
o a
war
d D
esig
n-B
uild
co
ntr
acts
fo
r ea
ch s
ecto
r.
156
SIG
IRSI
GIR
-04-
007
07/2
6/20
04O
il fo
r Fo
od
Cas
h C
on
tro
ls
for
the
Offi
ce o
f Pr
oje
ct
Co
ord
inat
ion
in E
rbil,
Iraq
01. D
eter
min
e if
CPA
est
ablis
hed
an
d
imp
lem
ente
d a
pp
rop
riat
e p
olic
ies
and
p
roce
du
res
for
acco
un
tin
g, c
on
tro
llin
g, a
nd
m
on
ito
rin
g t
he
tran
sfer
of
$1.5
B in
cas
h t
o
the
Ku
rdis
h R
egio
nal
Go
vern
men
t as
par
t o
f O
FF p
rog
ram
.
01. S
IGIR
rec
om
men
ds
that
th
e D
epu
ty
Gen
eral
of
the
Offi
ce o
f Pr
oje
ct
Co
ord
inat
ion
ob
tain
, rev
iew
, val
idat
e, a
nd
ap
pro
ve c
ash
tra
nsf
er p
roce
du
res
for
the
use
of
loca
l fo
reig
n-n
atio
nal
co
uri
ers
bef
ore
co
ntr
acti
ng
fo
r th
ose
typ
es o
f se
rvic
es.
01. C
PA d
id e
stab
lish
an
d im
ple
men
t ap
pro
pri
ate
po
licie
s an
d
pro
ced
ure
s fo
r ac
cou
nti
ng
, co
ntr
olli
ng
, an
d m
on
ito
rin
g t
ran
sfer
o
f ca
sh t
o t
he
Ku
rdis
h g
ove
rnm
ent.
02
. Ho
wev
er, C
PA d
id n
ot
ob
tain
, val
idat
e, r
evie
w, a
nd
ap
pro
ve
cash
tra
nsf
er p
roce
du
res
for
usi
ng
fo
reig
n-n
atio
nal
co
uri
ers
to
tran
sfer
cas
h w
ith
in E
rbil.
157
SIG
IRSI
GIR
-04-
011
07/2
6/20
04A
ud
it o
f th
e A
cco
un
tab
ility
an
d C
on
tro
l of
Mat
erie
l Ass
ets
of
the
Co
alit
ion
Pro
visi
on
al
Au
tho
rity
in B
agh
dad
01. E
valu
ate
the
effe
ctiv
enes
s o
f p
olic
ies,
p
roce
du
res,
an
d p
rop
erty
acc
ou
nta
bili
ty
mea
sure
s u
sed
to
acc
ou
nt
for
and
co
ntr
ol
mat
eria
l at
CPA
bra
nch
offi
ces,
hea
dq
uar
ters
, an
d w
areh
ou
se lo
cati
on
s.
01. S
IGIR
rec
om
men
ds
the
Co
mm
and
er,
Def
ense
Co
ntr
act
Man
agem
ent
Ag
ency
, Ir
aq e
nsu
re a
n a
ccu
rate
pro
per
ty c
on
tro
l sy
stem
an
alys
is is
per
form
ed a
fter
on
go
ing
co
rrec
tive
act
ion
s ar
e co
mp
lete
d.
02. S
IGIR
rec
om
men
ds
the
Co
mm
and
er,
Def
ense
Co
ntr
act
Man
agem
ent
Ag
ency
, Ir
aq c
on
du
ct a
th
oro
ug
h r
evie
w o
f C
oal
itio
n
Pro
visi
on
al A
uth
ori
ty p
rop
erty
in B
agh
dad
, Ir
aq t
o lo
cate
th
e m
issi
ng
pro
per
ty.
Up
on
co
mp
leti
on
of
the
revi
ew, t
he
Def
ense
C
on
trac
t M
anag
emen
t A
gen
cy s
ho
uld
see
k to
rec
ove
r th
e co
st o
f m
issi
ng
eq
uip
men
t fr
om
th
e re
spo
nsi
ble
per
son
nel
. Fu
rth
er,
the
Def
ense
Co
ntr
act
Man
agem
ent
Ag
ency
sh
ou
ld in
itia
te a
pp
rop
riat
e re
cove
ry a
ctio
ns
fro
m K
ello
gg
Bro
wn
& R
oo
t, if
it f
aile
d t
o
fulfi
ll it
s co
ntr
actu
al o
blig
atio
ns.
01. I
nad
equ
ate
/ mis
sin
g p
rop
erty
acc
ou
nti
ng
pro
ced
ure
s in
p
lace
. Sp
ecifi
cally
, KB
R c
ou
ld n
ot
acco
un
t fo
r 34
% o
f p
rop
erty
it
ems
surv
eyed
. 02
. KB
R d
id n
ot
effe
ctiv
ely
man
age
go
vern
men
t p
rop
erty
as
it
did
no
t p
rop
erly
co
ntr
ol C
PA p
rop
erty
item
s an
d it
s p
rop
erty
re
cord
s w
ere
no
t su
ffici
entl
y ac
cura
te o
r av
aila
ble
to
acc
ou
nt
for
CPA
eq
uip
men
t it
ems.
03
. Pro
ject
th
at p
rop
erty
val
ued
at
mo
re t
han
$18
.6M
was
no
t ac
cura
tely
acc
ou
nte
d f
or.
Appendix L
L-2� i SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
158
SIG
IRSI
GIR
-04-
013
07/2
7/20
04C
oal
itio
n P
rovi
sio
nal
A
uth
ori
ty’s
Co
ntr
acti
ng
Pr
oce
sses
Lea
din
g U
p T
o a
nd
In
clu
din
g C
on
trac
t A
war
d
01. E
valu
ate
the
pro
ced
ure
s u
sed
by
the
CPA
Co
ntr
acti
ng
Act
ivit
y to
aw
ard
co
ntr
acts
. Sp
ecifi
cally
, eva
luat
e p
olic
ies
and
pro
ced
ure
s as
soci
ated
wit
h a
cqu
isit
ion
pla
nn
ing
, so
urc
e se
lect
ion
, use
of
com
pet
itio
n, a
nd
co
ntr
act
neg
oti
atio
ns.
01. S
IGIR
rec
om
men
ded
th
at t
he
Hea
d o
f C
on
trac
tin
g A
ctiv
ity
req
ues
t th
e D
efen
se
Co
ntr
act
Au
dit
Ag
ency
per
form
a p
ost
-aw
ard
au
dit
of
con
trac
t D
AB
V01
-03-
C-0
015,
th
e N
atio
nal
Cu
rren
cy E
xch
ang
e Pr
og
ram
.
01. C
on
trac
t fi
les
wer
e m
issi
ng
an
d/o
r in
com
ple
te.
02. C
on
trac
t o
ffice
rs d
id n
ot
alw
ays
ensu
re t
hat
co
ntr
act
pri
ces
wer
e fa
ir a
nd
rea
son
able
, co
ntr
acto
rs w
ere
cap
able
of
mee
tin
g
del
iver
y sc
hed
ule
s, a
nd
pay
men
ts w
ere
mad
e in
acc
ord
ance
wit
h
con
trac
t re
qu
irem
ents
. C
PA C
on
trac
tin
g A
ctiv
ity
did
no
t is
sue
stan
dar
d o
per
atin
g p
roce
du
res
or
dev
elo
p a
n e
ffec
tive
co
ntr
act
revi
ew, t
rack
ing
, an
d m
on
ito
rin
g s
yste
m.
03. C
PA n
ot
able
to
acc
ura
tely
rep
ort
nu
mb
er o
f co
ntr
acts
ac
tual
ly a
war
ded
an
d in
abili
ty t
o d
emo
nst
rate
th
e tr
ansp
aren
cy
req
uir
ed o
f th
e C
PA w
hen
it a
war
ded
co
ntr
acts
usi
ng
DFI
fu
nd
s.15
9SI
GIR
SIG
IR-0
4-00
407
/28/
2004
Task
Ord
ers
Aw
ard
ed b
y th
e A
ir F
orc
e C
ente
r fo
r En
viro
nm
enta
l Exc
elle
nce
in
Su
pp
ort
of
the
Co
alit
ion
Pr
ovi
sio
nal
Au
tho
rity
01. E
valu
ate
po
licie
s an
d p
roce
du
res
use
d
by
the
CPA
, th
e C
PA P
rog
ram
Man
agem
ent
Offi
ce (
PMO
), a
nd
AFC
EE t
o a
war
d Ir
aqi
reco
nst
ruct
ion
tas
k o
rder
s u
nd
er t
he
AFC
EE
Ind
efin
ite
Del
iver
y/In
defi
nit
e Q
uan
tity
(ID
/IQ)
con
trac
ts.
Spec
ifica
lly, w
e ev
alu
ated
th
ose
p
olic
ies
and
pro
ced
ure
s as
soci
ated
wit
h
acq
uis
itio
n p
lan
nin
g, s
ou
rce
sele
ctio
n, u
se
of
free
an
d o
pen
co
mp
etit
ion
, an
d c
on
trac
t n
ego
tiat
ion
.
01. T
he
CPA
’s s
ucc
esso
r ag
ency
wit
h
resp
on
sib
ility
fo
r re
con
stru
ctio
n o
f Ir
aq s
ho
uld
exe
cute
a M
emo
ran
du
m o
f A
gre
emen
t w
ith
AFC
EE t
o c
lari
fy t
he
sco
pe
of
pro
ject
s th
at A
FCEE
is e
xpec
ted
to
su
pp
ort
. Th
e M
OA
sh
ou
ld s
pec
ify
con
trac
tor
req
uir
emen
ts (
such
as
smal
l or
min
ori
ty b
usi
nes
ses)
an
d d
efin
e m
utu
al
con
trac
t ad
min
istr
atio
n r
esp
on
sib
iliti
es.
As
nec
essa
ry, t
he
MO
A s
ho
uld
be
up
dat
ed
so t
hat
it a
ccu
rate
ly r
eflec
ts t
he
bu
sin
ess
rela
tio
nsh
ip b
etw
een
th
e C
PA’s
su
cces
sor
and
AFC
EE.
01. A
FCEE
’s r
ole
has
exp
and
ed b
eyo
nd
th
e o
rig
inal
ro
le
envi
sio
ned
by
Do
D a
nd
th
e C
PA w
hic
h w
as t
he
urg
ent
reco
nst
ruct
ion
su
pp
ort
ing
th
e N
ew Ir
aqi A
rmy
($23
8.6M
).
02. A
FCEE
has
aw
ard
ed $
439M
tas
k o
rder
s su
pp
ort
ing
NIA
an
d
also
aw
ard
ed 3
T/O
s ($
42M
) u
nre
late
d t
o N
IA s
up
po
rt.
160
SIG
IRSI
GIR
-04-
009
07/2
8/20
04C
oal
itio
n P
rovi
sio
nal
A
uth
ori
ty C
om
ptr
olle
r C
ash
M
anag
emen
t C
on
tro
ls O
ver
the
Dev
elo
pm
ent
Fun
d f
or
Iraq
01. D
eter
min
e w
het
her
CPA
inst
itu
ted
an
d
use
d a
pp
rop
riat
e p
olic
ies
and
pro
ced
ure
s in
ac
cou
nti
ng
fo
r, h
and
ling
, mo
nit
ori
ng
, an
d
con
tro
llin
g c
ash
.
01. S
IGIR
rec
om
men
ds
that
th
e D
irec
tor
of
the
Iraq
Rec
on
stru
ctio
n M
anag
emen
t O
ffice
, th
e su
cces
sor
to t
he
Co
alit
ion
Pr
ovi
sio
nal
Au
tho
rity
, req
uir
e th
e C
om
ptr
olle
r to
est
ablis
h a
deq
uat
e in
tern
al
con
tro
ls in
clu
din
g: 1
. Im
ple
men
t a
sin
gle
set
o
f ex
isti
ng
sta
nd
ard
s su
ch a
s th
e D
oD
FM
R
to c
on
tro
l th
e u
se o
f D
FI.
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
h
as b
een
left
ou
t. T
o v
iew
th
e co
mp
lete
list
, p
leas
e ac
cess
th
e o
ffici
al d
ocu
men
t fo
un
d
on
th
e SI
GIR
web
site
: htt
p://
ww
w.s
igir.
mil/
aud
its/
Def
ault
.asp
x.)
01. C
PA c
reat
ed p
olic
ies
that
did
no
t es
tab
lish
eff
ecti
ve f
un
ds
con
tro
l an
d a
cco
un
tab
ility
ove
r $6
00M
in D
FI f
un
ds
hel
d a
s ca
sh.
Spec
ifica
lly: P
rop
er c
ash
acc
ou
nta
bili
ty w
as n
ot
mai
nta
ined
. 02
. Ph
ysic
al s
ecu
rity
was
inad
equ
ate.
03
. Fu
nd
ag
ent
reco
rds
wer
e n
ot
com
ple
te.
04. F
un
d m
anag
ers’
res
po
nsi
bili
ties
an
d li
abili
ties
wer
e n
ot
pro
per
ly a
ssig
ned
.
161
SIG
IRSI
GIR
-04-
008
07/3
0/20
04C
oal
itio
n P
rovi
sio
nal
A
uth
ori
ty C
on
tro
l ove
r Se
ized
an
d V
este
d A
sset
s
01. D
eter
min
e w
het
her
th
e C
PA im
ple
men
ted
ef
fect
ive
safe
gu
ard
s to
en
sure
acc
ou
nta
bili
ty
and
co
ntr
ol f
or
the
seiz
ed a
nd
ves
ted
as
sets
. Sp
ecifi
cally
, SIG
IR‘s
ob
ject
ives
wer
e to
d
eter
min
e w
het
her
th
e C
PA h
ad a
deq
uat
e an
d e
ffec
tive
po
licie
s an
d p
roce
du
res
in p
lace
to
pre
ven
t fr
aud
, was
te, a
nd
ab
use
in t
he
man
agem
ent
of
seiz
ed a
nd
ves
ted
fu
nd
s; in
th
e al
loca
tio
n, d
istr
ibu
tio
n, a
nd
co
ntr
ols
of
Iraq
i no
n-c
ash
ass
ets;
an
d w
het
her
all
seiz
ed
and
ves
ted
ass
ets
wer
e u
sed
fo
r th
e b
enefi
t o
f th
e Ir
aqi p
eop
le.
01. T
he
Faci
litie
s M
anag
emen
t O
ffice
rev
iew
al
l ou
tsta
nd
ing
rec
eip
ts f
or
bo
rro
wed
as
sets
an
d d
eter
min
e w
her
e th
e as
sets
are
lo
cate
d. E
nsu
re t
hat
th
e p
erso
nn
el s
ign
ed
as b
ein
g r
esp
on
sib
le f
or
the
asse
ts h
ave
no
t re
dep
loye
d a
nd
th
at t
he
loca
tio
ns
of
the
asse
ts a
re k
no
wn
. 02
. Th
e Fa
cilit
ies
Man
agem
ent
Offi
ce
pro
vid
e th
e M
inis
try
of
Cu
ltu
re w
ith
han
d
rece
ipts
fo
r se
ized
ass
ets
sig
ned
ou
t b
y in
div
idu
als
or
org
aniz
atio
ns.
03
. Th
e C
om
ptr
olle
r’s
offi
ce e
nsu
re
seiz
ed a
nd
ves
ted
pay
men
t fi
les
con
tain
d
ocu
men
tati
on
ap
pro
vin
g t
he
use
an
d
dis
bu
rsem
ent
of
fun
ds.
01. F
acili
ties
Man
agem
ent
Offi
ce p
erso
nn
el d
id n
ot
adeq
uat
ely
man
age,
sec
ure
, an
d s
afeg
uar
d n
on
-cas
h a
sset
s in
co
mp
lian
ce
w/C
PA e
stab
lish
ed p
olic
ies
and
pro
ced
ure
s. In
ven
tory
was
no
t p
erfo
rmed
to
det
erm
ine
no
n-c
ash
ass
ets
in C
PA c
ust
od
y.
162
SIG
IRSI
GIR
-05-
001
10/2
2/20
04C
oal
itio
n P
rovi
sio
nal
A
uth
ori
ty C
on
tro
l of
Ap
pro
pri
ated
Fu
nd
s
01. E
xam
ine
wh
eth
er p
roce
sses
use
d t
o
iden
tify
, rev
iew
, an
d v
alid
ate
req
uir
emen
ts
wer
e re
aso
nab
le a
nd
su
pp
ort
able
.
01. C
PA h
ad a
deq
uat
e co
ntr
ols
to
iden
tify
, rev
iew
, an
d v
alid
ate
the
pro
po
sed
use
s o
f ap
pro
pri
ated
fu
nd
s fo
r it
s o
per
atio
nal
re
qu
irem
ents
an
d t
hat
th
ose
fu
nd
s w
ere
app
rove
d f
or
the
pu
rpo
ses
inte
nd
ed.
Appendix L
JAnUARY 30, 2007 i REPORT TO CONGRESS i L-27
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
163
SIG
IRSI
GIR
-05-
002
10/2
5/20
04A
cco
un
tab
ility
an
d C
on
tro
l o
f M
ater
iel A
sset
s o
f th
e C
oal
itio
n P
rovi
sio
nal
A
uth
ori
ty in
Ku
wai
t
01. E
valu
ate
the
effe
ctiv
enes
s o
f p
olic
ies,
p
roce
du
res,
an
d p
rop
erty
acc
ou
nta
bili
ty
mea
sure
s u
sed
to
acc
ou
nt
for
and
co
ntr
ol
mat
eria
l at
CPA
bra
nch
offi
ces,
hea
dq
uar
ters
, an
d w
areh
ou
se lo
cati
on
s.
01. S
IGIR
rec
om
men
ds
the
Co
mm
and
er,
Def
ense
Co
ntr
act
Man
agem
ent
Ag
ency
, Ir
aq: R
eeva
luat
e th
e K
ello
gg
Bro
wn
& R
oo
t,
Inc.
, Lo
gis
tics
Civ
il A
ug
men
tati
on
Pro
gra
m
III p
rop
erty
co
ntr
ol s
yste
m t
o d
eter
min
e th
at p
roce
du
res
exis
t to
en
sure
th
e ac
cura
cy
and
eff
ecti
ven
ess
of
the
syst
em a
nd
hav
e b
een
pro
per
ly im
ple
men
ted
. If
no
t, id
enti
fy
corr
ecti
ve a
ctio
ns
to b
e ta
ken
by
Kel
log
g
Bro
wn
& R
oo
t, In
c., a
nd
su
spen
d a
pp
rova
l o
f th
e sy
stem
un
til t
ho
se c
orr
ecti
ve a
ctio
ns
hav
e b
een
imp
lem
ente
d.
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
h
as b
een
left
ou
t. T
o v
iew
th
e co
mp
lete
list
, p
leas
e ac
cess
th
e o
ffici
al d
ocu
men
t fo
un
d
on
th
e SI
GIR
web
site
: htt
p://
ww
w.s
igir.
mil/
aud
its/
Def
ault
.asp
x.)
01. I
G p
roje
cted
th
at K
BR
co
uld
no
t ac
cou
nt
for
42.8
% o
f p
rop
erty
item
s va
lued
at
mo
re t
han
$3.
7M. C
ause
: KB
R d
id n
ot
effe
ctiv
ely
man
age
go
vern
men
t p
rop
erty
.
164
SIG
IRSI
GIR
-05-
003
11/2
3/20
04Ta
sk O
rder
004
4 o
f th
e Lo
gis
tics
Civ
ilian
A
ug
men
tati
on
Pro
gra
m II
I C
on
trac
t
01. D
eter
min
e w
het
her
CPA
man
agem
ent
effi
cien
tly
and
eff
ecti
vely
man
aged
th
e LO
GC
AP
III c
on
trac
t to
pro
vid
e fo
r lo
gis
tics
an
d li
fe s
up
po
rt f
or
per
son
nel
ass
ign
ed t
o t
he
CPA
mis
sio
n.
01. T
he
AC
O d
id n
ot
rece
ive
suffi
cien
t o
r re
liab
le c
ost
in
form
atio
n t
o e
ffec
tive
ly m
anag
e TO
004
4.
02. T
he
lack
of
cert
ified
bill
ing
or
cost
an
d s
ched
ule
rep
ort
ing
sy
stem
s h
amp
ered
th
e A
CO
fro
m e
ffec
tive
ly m
on
ito
rin
g c
on
trac
t co
sts.
03
. Du
e to
th
e la
ck o
f co
ntr
acto
r-p
rovi
ded
det
aile
d c
ost
in
form
atio
n t
o s
up
po
rt a
ctu
al e
xpen
ses
incu
rred
, res
ou
rce
man
ager
s w
ere
un
able
to
acc
ura
tely
fo
reca
st f
un
din
g
req
uir
emen
ts t
o c
om
ple
te T
O 0
044.
165
SIG
IRSI
GIR
-05-
004
01/3
0/20
05O
vers
igh
t o
f Fu
nd
s Pr
ovi
ded
to
Iraq
i Min
istr
ies
thro
ug
h t
he
Nat
ion
al B
ud
get
Pro
cess
01. D
eter
min
e w
het
her
th
e C
PA e
stab
lish
ed
and
imp
lem
ente
d a
deq
uat
e m
anag
eria
l, fi
nan
cial
, an
d c
on
trac
tual
co
ntr
ols
ove
r D
FI
dis
bu
rsem
ents
pro
vid
ed t
o in
teri
m Ir
aqi
min
istr
ies
thro
ug
h t
he
nat
ion
al b
ud
get
p
roce
ss.
01. T
he
CPA
pro
vid
ed le
ss t
han
ad
equ
ate
con
tro
ls f
or
app
roxi
mat
ely
$8.8
bill
ion
in D
FI f
un
ds
pro
vid
ed t
o Ir
aqi
min
istr
ies
thro
ug
h t
he
nat
ion
al b
ud
get
pro
cess
.
166
SIG
IRSI
GIR
-05-
006
04/3
0/20
05C
on
tro
l of
Cas
h P
rovi
ded
to
So
uth
-Cen
tral
Iraq
01. D
eter
min
e w
het
her
dis
bu
rsin
g o
ffice
rs in
se
lect
ed lo
cati
on
s in
so
uth
ern
Iraq
co
mp
lied
w
ith
ap
plic
able
gu
idan
ce a
nd
pro
per
ly
con
tro
lled
an
d a
cco
un
ted
fo
r D
FI c
ash
ass
ets
and
exp
end
itu
res.
01. S
IGIR
rec
om
men
ds
that
th
e C
om
man
der
, Jo
int
Are
a Su
pp
ort
Gro
up
Cen
tral
, req
uir
e th
ese
acti
on
s o
f th
e D
evel
op
men
t Fu
nd
fo
r Ir
aq A
cco
un
t M
anag
er: S
cru
tin
ize,
ve
rify
, an
d in
vest
igat
e St
atem
ents
of
Ag
ent
Offi
cer’
s A
cco
un
t m
ain
tain
ed t
o id
enti
fy
stat
emen
t er
rors
, om
issi
on
s, in
accu
raci
es,
and
inco
mp
lete
nes
s.
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
h
as b
een
left
ou
t. T
o v
iew
th
e co
mp
lete
list
, p
leas
e ac
cess
th
e o
ffici
al d
ocu
men
t fo
un
d
on
th
e SI
GIR
web
site
: htt
p://
ww
w.s
igir.
mil/
aud
its/
Def
ault
.asp
x.)
01. T
he
DFI
Acc
ou
nt
Man
ager
’s o
ffice
did
no
t m
ain
tain
fu
ll co
ntr
ol a
nd
acc
ou
nta
bili
ty f
or
app
roxi
mat
ely
$119
.9 m
illio
n o
f D
FI c
ash
issu
ed t
o S
ou
th-C
entr
al R
egio
n p
ayin
g a
gen
ts in
su
pp
ort
o
f R
RR
P p
roje
cts.
02
. So
uth
-Cen
tral
Reg
ion
pay
ing
ag
ents
an
d t
he
DFI
Acc
ou
nt
Man
ager
can
no
t p
rop
erly
acc
ou
nt
for
or
sup
po
rt $
96.6
mill
ion
in
cash
an
d r
ecei
pts
.
167
SIG
IRSI
GIR
-05-
007
04/3
0/20
05A
dm
inis
trat
ion
of
Iraq
Rel
ief
and
Rec
on
stru
ctio
n F
un
d
Co
ntr
act
File
s
01. E
valu
ate
wh
eth
er c
on
trac
ts a
war
ded
by
the
PCO
fo
r Ir
aq r
elie
f an
d r
eco
nst
ruct
ion
ef
fort
s co
nta
in a
deq
uat
ely
pre
par
ed
stat
emen
ts o
f w
ork
, cle
arly
neg
oti
ated
co
ntr
act
term
s, a
nd
sp
ecifi
c co
ntr
act
del
iver
able
s.
01. S
IGIR
rec
om
men
ded
th
at t
he
Co
mm
and
er, J
oin
t C
on
trac
tin
g C
om
man
d
Iraq
, or
Dir
ecto
r, Pr
oje
ct a
nd
Co
ntr
acti
ng
O
ffice
, res
pec
tive
ly, e
nsu
re t
hat
har
dco
py
and
ele
ctro
nic
co
ntr
act
file
s ar
e p
rop
erly
m
ain
tain
ed t
o a
ttai
n a
vaila
bili
ty,
com
ple
ten
ess,
co
nsi
sten
cy, a
nd
rel
iab
ility
o
f th
e fi
les.
(D
ue
to s
pac
e co
nst
rain
ts, s
om
e in
form
atio
n
has
bee
n le
ft o
ut.
To
vie
w t
he
com
ple
te li
st,
ple
ase
acce
ss t
he
offi
cial
do
cum
ent
fou
nd
o
n t
he
SIG
IR w
ebsi
te: h
ttp
://w
ww
.sig
ir.m
il/au
dit
s/D
efau
lt.a
spx.
)
01. T
he
37 c
on
trac
ts a
nd
ass
oci
ated
co
ntr
act
file
s re
view
ed a
t PC
O C
A, v
alu
ed a
t m
ore
th
an $
184
mill
ion
, wer
e n
ot
bei
ng
ad
equ
atel
y m
ain
tain
ed t
o f
ully
su
pp
ort
tra
nsa
ctio
ns
rela
tin
g t
o
the
per
form
ance
of
con
trac
t ad
min
istr
atio
n p
roce
sses
. 02
. Fu
rth
er, t
he
PCO
CA
co
uld
no
t p
rod
uce
21%
, or
10 o
f th
e 48
ra
nd
om
ly s
elec
ted
co
ntr
act
file
s, f
or
revi
ew.
168
Trea
sury
O
IGO
IG-0
6-02
903
/23/
2006
Rev
iew
of
Trea
sury
Act
ivit
ies
for
Iraq
Rec
on
stru
ctio
n01
. Id
enti
fy T
reas
ury
act
ivit
ies
and
fu
nd
ing
in
volv
ing
Iraq
rel
ief
and
rec
on
stru
ctio
n.
02. D
eter
min
e th
e co
mp
lete
nes
s an
d a
ccu
racy
o
f th
e in
form
atio
n p
rovi
ded
by
the
Offi
ce o
f Te
chn
olo
gy
Ass
essm
ent
(OTA
) in
its
rep
ort
s to
SIG
IR r
egar
din
g it
s ac
tivi
ties
fo
r Ir
aq
reco
nst
ruct
ion
.
01. T
reas
ury
pro
vid
es t
ech
nic
al a
ssis
tan
ce a
nd
su
pp
ort
to
m
od
ern
ize
the
Iraq
i ban
kin
g s
yste
m.
02. T
he
fin
anci
al in
form
atio
n p
rovi
ded
by
Trea
sury
to
SIG
IR f
airl
y p
rese
nte
d t
he
fun
d-u
se s
tatu
s o
f th
e re
con
stru
ctio
n a
ctiv
itie
s.
Trea
sury
ob
ligat
ed $
32.9
mill
ion
ou
t o
f $3
5.1
mill
ion
ap
po
rtio
ned
to
th
e re
con
stru
ctio
n p
rog
ram
s, a
nd
dis
bu
rsed
$26
.3 m
illio
n a
s o
f Fe
bru
ary
28, 2
006.
Appendix L
L-28 i SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
169
USA
AA
A-2
006-
0090
-ALE
03/3
1/20
06Fo
llow
-up
Au
dit
II o
f th
e C
om
man
der
’s E
mer
gen
cy
Res
po
nse
Pro
gra
m a
nd
Qu
ick
Res
po
nse
Fu
nd
01. T
o d
eter
min
e w
het
her
pro
ject
s w
ere
man
aged
, an
d c
om
ple
ted
, an
d f
un
ds
dis
bu
rsed
wer
e co
nsi
sten
t w
ith
th
e ch
arte
r o
r im
ple
men
tin
g g
uid
ance
. 02
. To
det
erm
ine
wh
eth
er t
he
Mu
lti-
Nat
ion
al S
ecu
rity
Tra
nsi
tio
n C
om
man
d-I
raq
im
ple
men
ted
: (1)
Th
e re
com
men
dat
ion
s fr
om
th
e p
rio
r re
po
rt a
nd
did
th
e co
rrec
tive
act
ion
s fi
x th
e p
rob
lem
; (2
) A
n e
ffec
tive
fo
llow
-up
sy
stem
fo
r tr
acki
ng
th
e im
ple
men
tati
on
of
corr
ecti
ve a
ctio
ns
un
til f
ull
com
ple
tio
n.
01. D
irec
t th
e J-
8 C
om
ptr
olle
r to
rev
iew
th
e m
on
thly
pro
cure
men
t lo
gs
and
co
nta
ct t
he
fiel
d c
on
trac
tin
g o
ffice
rs w
hen
th
e re
qu
ired
in
form
atio
n is
no
t p
rovi
ded
fo
r as
sig
ned
p
roje
cts.
Co
mm
and
sh
ou
ld d
eco
mm
it a
nd
d
eob
ligat
e p
roje
ct f
un
din
g if
req
uir
emen
ts
are
no
lon
ger
req
uir
ed.
02. R
equ
est
a w
ork
load
stu
dy
for
the
J-8
Co
mp
tro
ller’
s O
ffice
an
d fi
eld
co
ntr
acti
ng
o
ffice
rs t
o d
eter
min
e if
th
e o
rgan
izat
ion
is
adeq
uat
ely
staf
fed
to
per
form
mis
sio
n.
01. M
NST
C-I
, th
rou
gh
its
J-8
Co
mp
tro
ller,
man
aged
, co
mp
lete
d,
and
dis
bu
rsed
fu
nd
ing
fo
r C
ERP
and
QR
F p
roje
cts.
Co
mm
and
’s
acti
on
s w
ere
con
sist
ent
wit
h t
he
char
ter
and
imp
lem
enti
ng
g
uid
ance
fo
r m
eeti
ng
th
e h
um
anit
aria
n r
elie
f an
d r
eco
nst
ruct
ion
re
qu
irem
ents
of
the
Iraq
i peo
ple
an
d f
or
trai
nin
g a
nd
eq
uip
pin
g
the
Iraq
i Sec
uri
ty F
orc
es.
02. M
NST
C-I
imp
lem
ente
d t
he
reco
mm
end
atio
ns,
an
d t
he
corr
ecti
ve a
ctio
ns
it t
oo
k fi
xed
th
e co
nd
itio
ns
iden
tifi
ed in
th
e p
rio
r re
po
rt.
170
USA
AA
A-2
006-
0047
-ALL
01/1
1/20
06B
ase
Clo
sure
Pro
cess
in t
he
Iraq
Are
a o
f O
per
atio
ns
01. S
IGIR
’s a
ud
it o
bje
ctiv
e fo
r th
is a
ud
it r
epo
rt
was
to
det
erm
ine
if t
he
Co
rps
had
ad
equ
ate
po
licie
s an
d p
roce
du
res
in p
lace
to
en
sure
th
at a
pp
rop
riat
e d
ocu
men
tati
on
is p
rep
ared
an
d f
un
din
g r
equ
irem
ents
are
eva
luat
ed
wh
en c
losi
ng
fo
rwar
d o
per
atin
g b
ases
wit
hin
th
e Ir
aq a
rea
of
op
erat
ion
s.
01. C
on
sid
er e
stab
lish
ing
a f
ull-
tim
e te
am
staf
fed
wit
h r
epre
sen
tati
ves
fro
m t
he
app
rop
riat
e C
orp
s st
aff
sect
ion
s w
ho
se s
ole
p
urp
ose
is t
o m
on
ito
r b
ase
clo
sin
gs
and
re
solv
e d
ay-t
o-d
ay is
sues
.
01. D
uri
ng
SIG
IR’s
au
dit
, th
e C
orp
s w
as im
ple
men
tin
g it
s b
ase
clo
sin
g p
olic
ies
and
pro
ced
ure
s. T
he
rece
nt
clo
sin
gs
wer
e m
ain
ly
smal
l bas
es t
hat
did
no
t re
qu
ire
exte
nsi
ve p
lan
nin
g o
r fu
nd
ing
to
clo
se. T
he
Co
rps
reco
gn
ized
th
at u
pco
min
g b
ase
clo
sin
gs
wo
uld
invo
lve
sig
nifi
can
tly
larg
er b
ases
an
d w
ou
ld r
equ
ire
gre
ater
pla
nn
ing
an
d c
on
trac
tor
assi
stan
ce. A
s a
resu
lt, t
he
Co
rps
was
refi
nin
g a
lrea
dy
esta
blis
hed
pro
ced
ure
s to
en
sure
effi
cien
t cl
osi
ng
s in
th
e fu
ture
. 02
. Co
nsi
der
ing
th
e la
rge
nu
mb
er o
f b
ases
su
bje
ct t
o f
utu
re
clo
sure
th
rou
gh
FY
200
6, t
he
curr
ent
bas
e cl
osu
re m
anag
emen
t st
ruct
ure
may
bre
ak d
ow
n d
ue
to a
lack
of
full-
tim
e p
erso
nn
el
focu
sin
g o
n t
he
clo
sin
g p
roce
ss. T
he
Co
rps’
pre
sen
t b
asin
g
con
cep
t ca
lls f
or
sub
stan
tial
ly r
edu
cin
g t
he
tota
l nu
mb
er o
f b
ases
b
y th
e en
d o
f FY
200
6. C
urr
entl
y, t
he
Co
rps
has
th
e B
ase
Clo
sure
W
ork
ing
Gro
up
th
at is
co
mp
ose
d o
f re
pre
sen
tati
ves
fro
m t
he
app
rop
riat
e st
aff
elem
ents
th
at m
eet
wee
kly.
In a
dd
itio
n, t
he
lead
rep
rese
nta
tive
s vi
sit
clo
sin
g a
nd
gai
nin
g b
ases
as
nee
ded
, an
d r
eso
lve
issu
es w
ith
th
e m
ajo
r su
bo
rdin
ate
com
man
ds,
bas
e m
anag
ers,
co
ntr
acto
r lia
iso
n p
erso
nn
el, a
nd
fo
rces
ass
ign
ed t
o
the
bas
es. T
he
un
iqu
enes
s o
f th
e in
div
idu
al b
ases
als
o a
dd
s to
th
e w
ork
load
.17
1U
SAA
AA
-200
5-03
32-A
LE09
/30/
2005
Follo
w-u
p o
f C
om
man
der
’s
Emer
gen
cy R
esp
on
se P
rog
ram
(C
ERP)
an
d Q
uic
k R
esp
on
se
Fun
d (
QR
F)
01. W
ere
fun
ds
for
the
Co
mm
and
er’s
Em
erg
ency
Res
po
nse
Pro
gra
m a
nd
Qu
ick
Res
po
nse
Fu
nd
rec
eive
d, a
cco
un
ted
fo
r, an
d
rep
ort
ed in
acc
ord
ance
wit
h a
pp
licab
le la
ws
and
reg
ula
tio
ns?
02
. Wer
e p
roje
cts
man
aged
, co
mp
lete
d, a
nd
fu
nd
s d
isb
urs
ed c
on
sist
ent
wit
h t
he
char
ter
or
imp
lem
enti
ng
gu
idan
ce?
03. D
id M
ult
i-N
atio
nal
Sec
uri
ty
Tran
siti
on
Co
mm
and
-Ira
q im
ple
men
t th
e re
com
men
dat
ion
s fr
om
th
e p
rio
r re
po
rt a
nd
d
id t
he
corr
ecti
ve a
ctio
ns
fix
the
pro
ble
m?
04. D
id M
ult
i-N
atio
nal
Sec
uri
ty T
ran
siti
on
C
om
man
d-I
raq
imp
lem
ent
an e
ffec
tive
fo
llow
-u
p s
yste
m f
or
trac
kin
g t
he
imp
lem
enta
tio
n o
f co
rrec
tive
act
ion
s u
nti
l fu
ll co
mp
leti
on
?
01. S
IGIR
rec
om
men
ded
th
at M
NST
C-I
: R
equ
ire
J-7
Eng
inee
rs t
o r
evie
w a
ll Q
uic
k R
esp
on
se F
un
d c
on
stru
ctio
n p
roje
cts
or
the
reas
on
able
nes
s o
f co
sts
bef
ore
th
e J-
8 C
om
ptr
olle
r ap
pro
ves
the
pro
ject
s.
02. R
edu
ce t
hre
e p
urc
has
e re
qu
ests
by
abo
ut
$537
,000
. 03
. Est
ablis
h p
rop
on
ents
fo
r m
anag
emen
t o
vers
igh
t o
ver
pro
ject
s fo
r b
oth
pro
gra
ms,
re
view
pro
ject
s ea
ch m
on
th, a
nd
ad
just
th
e p
roje
cts
as n
eed
ed.
04. R
evie
w t
he
valid
ity
of
all o
pen
pro
ject
s fo
r b
oth
pro
gra
ms
and
can
cel t
ho
se f
ou
nd
to
be
inva
lid.
05. R
eco
nci
le t
he
Fun
d f
or
Iraq
an
d t
he
Iraq
i Arm
y Fu
nd
s (S
eize
d A
sset
s). R
epo
rt
dis
crep
anci
es t
o t
he
Spec
ial I
nsp
ecto
r G
ener
al f
or
Iraq
i Rec
on
stru
ctio
n.
01. T
he
Mu
lti-
Nat
ion
al S
ecu
rity
Tra
nsi
tio
n C
om
man
d Ir
aq
(MN
STC
-I)
rece
ived
, acc
ou
nte
d f
or,
and
rep
ort
ed f
un
ds
acco
rdin
g
to a
pp
licab
le la
ws,
reg
ula
tio
ns,
an
d g
uid
ance
. Co
mm
and
er’s
Em
erg
ency
Res
po
nse
Pro
gra
m a
nd
Qu
ick
Res
po
nse
Fu
nd
pro
ject
s m
et t
he
inte
nt
of
pro
gra
m g
uid
ance
. 02
. Co
mm
and
per
son
nel
dem
on
stra
ted
ad
equ
ate
ove
rsig
ht
ove
r ad
min
istr
ativ
e p
roce
sses
an
d p
roce
ssed
cas
h d
isb
urs
emen
ts
pro
per
ly f
or
bo
th p
rog
ram
s.
03. H
ow
ever
, MN
STC
-I n
eed
ed t
o e
nsu
re t
hat
its
per
son
nel
re
view
ed Q
uic
k R
esp
on
se F
un
d p
roje
cts
for
reas
on
able
nes
s an
d t
rack
ed t
he
stat
us
of
mili
tary
inte
rdep
artm
enta
l pu
rch
ase
req
ues
ts.
172
USA
AA
A-2
004-
0305
-FFG
05/1
8/20
04Ti
me
Sen
siti
ve R
epo
rt, A
ud
it
of
Ves
ted
an
d S
eize
d A
sset
s,
Op
erat
ion
Iraq
i Fre
edo
m
01. D
id a
deq
uat
e au
dit
tra
ils e
xist
to
su
pp
ort
o
n-h
and
bal
ance
of
vest
ed a
nd
sei
zed
ass
et
acco
un
t.
01. S
erio
us
pro
ble
ms
exis
t w
ith
acc
ou
nta
bili
ty a
nd
sec
uri
ty o
f n
on
-cas
h s
eize
d a
sset
s.
02. D
oD
gu
idan
ce r
egar
din
g a
cco
un
tab
ility
of
seiz
ed a
sset
s n
ot
follo
wed
.17
3U
SAA
AA
-200
4-04
38-
AM
L08
/12/
2004
Defi
nit
izat
ion
of
Task
Ord
ers
for
LOG
CA
P01
. Eva
luat
e o
vera
ll m
anag
emen
t o
f co
ntr
acts
u
nd
er L
OG
CA
P. S
pec
ifica
lly, e
valu
ate
tim
elin
ess
of
defi
nit
izat
ion
of
task
ord
ers
un
der
LO
GC
AP.
01. T
ake
acti
on
s, a
s ap
pro
pri
ate,
to
pre
ssu
re
the
con
trac
tor
to m
eet
the
con
trac
t ta
rget
d
ates
fo
r th
e su
bm
issi
on
of
cost
pro
po
sals
an
d f
or
the
defi
nit
izat
ion
of
task
ord
ers.
Fo
r ex
amp
le, c
on
sid
er t
he
po
ssib
ility
of
wit
hh
old
ing
pay
men
ts t
o t
he
con
trac
tor
un
til t
he
con
trac
tor
sub
mit
s q
ual
ifyi
ng
co
st p
rop
osa
ls t
o t
he
Defi
nit
izat
ion
Offi
ce.
R
eite
rate
th
e n
eed
to
th
e co
ntr
acto
r to
hir
e m
ore
per
son
nel
to
pre
par
e an
d s
ub
mit
th
e q
ual
ifyi
ng
co
st p
rop
osa
ls o
n t
ime.
01. C
on
clu
ded
defi
nit
izat
ion
of
TOs
for
Co
ntr
act
Nu
mb
er
DA
AA
09-0
2-D
-000
7 w
as n
ot
tim
ely.
02
. Est
ablis
hm
ent
of
the
defi
nit
izat
ion
offi
ce g
reat
ly im
pro
ved
th
e co
ntr
ols
. 03
. Th
e p
roce
ss o
f th
e co
ntr
acto
r su
bm
itti
ng
th
e co
st p
rop
osa
ls
nee
ded
to
be
imp
rove
d.
Appendix L
JAnUARY 30, 2007 i REPORT TO CONGRESS i L-29
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
174
USA
AA
A-2
005-
0043
-ALE
11/2
4/20
04LO
GC
AP
Ku
wai
t01
. To
eva
luat
e th
e o
vera
ll m
anag
emen
t o
f th
e LO
GC
AP
con
trac
t.
02. T
o e
valu
ate
the
pro
ced
ure
s in
pla
ce t
o
con
tro
l co
sts
un
der
LO
GC
AP
con
trac
ts.
03. T
o e
valu
ate
the
man
agem
ent
of
asse
ts
use
d in
co
nju
nct
ion
wit
h L
OG
CA
P co
ntr
acts
—as
sets
co
ntr
acto
rs a
cqu
ired
an
d a
sset
s th
e g
ove
rnm
ent
pro
vid
ed t
o c
on
trac
tors
.
01. H
ave
the
pro
gra
m m
anag
emen
t o
ffice
is
sue
inst
ruct
ion
s fo
r p
erfo
rman
ce-b
ased
st
atem
ents
of
wo
rk t
o t
he
LOG
CA
P Su
pp
ort
U
nit
in S
ou
thw
est
Asi
a. M
ake
sure
th
e in
stru
ctio
ns
incl
ud
e sp
ecifi
c g
uid
ance
fo
r p
rep
arin
g p
erfo
rman
ce r
equ
irem
ent
sum
mar
ies
and
per
form
ance
ass
essm
ent
pla
ns.
Als
o, d
eter
min
e h
ow
Def
ense
C
on
trac
t M
anag
emen
t A
gen
cy is
dev
elo
pin
g
its
per
form
ance
ass
essm
ent
pla
ns
to m
ake
sure
cu
sto
mer
req
uir
emen
ts a
re s
atis
fied
. (D
ue
to s
pac
e co
nst
rain
ts, s
om
e in
form
atio
n
has
bee
n le
ft o
ut.
To
vie
w t
he
com
ple
te li
st,
ple
ase
acce
ss t
he
offi
cial
do
cum
ent
fou
nd
o
n t
he
USA
AA
web
site
: htt
p://
ww
w.h
qd
a.ar
my.
mil/
aaaw
eb/)
01. T
he
con
trac
t fo
r LO
GC
AP
nee
ded
bet
ter
man
agem
ent.
02
. Co
ntr
ols
ove
r co
ntr
act
cost
s n
eed
ed im
pro
vem
ent
du
rin
g t
ask
ord
er p
lan
nin
g.
Co
sts
cou
ld h
ave
bee
n r
edu
ced
by
at le
ast
$40M
. 03
. Th
e A
rmy
did
no
t fu
lly a
cco
un
t fo
r m
ore
th
an $
77 m
illio
n
wo
rth
of
go
vern
men
t-fu
rnis
hed
pro
per
ty u
sed
in c
on
jun
ctio
n
wit
h t
he
con
trac
t.
175
USA
AA
A-2
005-
0095
-FFG
02/1
6/20
05V
este
d &
Sei
zed
Ass
ets,
O
per
atio
n Ir
aqi F
reed
om
01. W
ere
adeq
uat
e p
roce
du
res
and
co
ntr
ols
in
pla
ce a
nd
op
erat
ing
to
pro
per
ly s
ecu
re a
nd
ac
cou
nt
for
vest
ed a
nd
sei
zed
ass
ets?
02
. Did
ad
equ
ate
aud
it t
rails
exi
st t
o s
up
po
rt
the
on
-han
d b
alan
ce o
f th
e ve
sted
an
d s
eize
d
asse
t ac
cou
nts
?
01. I
nco
rpo
rate
th
e Ju
ly 3
1, 2
003
mem
ora
nd
um
on
pro
ced
ure
s fo
r ve
sted
an
d
seiz
ed a
sset
s as
a p
erm
anen
t p
art
of
the
Do
D F
inan
cial
Man
agem
ent
Reg
ula
tio
n t
o
ensu
re g
uid
ance
will
be
avai
lab
le f
or
futu
re
con
tin
gen
cy o
per
atio
ns.
02
. Dev
elo
p a
sta
nd
ing
op
erat
ing
pro
ced
ure
fo
r fi
ling
do
cum
ents
in t
hea
ter
that
list
s al
l re
qu
ired
do
cum
ents
th
at m
ust
be
reta
ined
to
su
pp
ort
dis
bu
rsem
ent
tran
sact
ion
s.
03. E
stab
lish
co
ntr
ols
an
d p
roce
du
res
to
mai
nta
in a
su
itab
le a
rea
for
reta
inin
g a
ll re
qu
ired
su
pp
ort
ing
do
cum
enta
tio
n f
or
dis
bu
rsem
ent
tran
sact
ion
s.
04. M
ake
sure
th
at a
ll d
isb
urs
emen
t vo
uch
ers
for
tran
sact
ion
s u
sin
g v
este
d
and
sei
zed
ass
ets
are
scan
ned
an
d s
ent
to
Def
ense
Fin
ance
an
d A
cco
un
tin
g S
ervi
ce-
Ro
me
on
a d
aily
bas
is.
01. U
SA d
id p
rop
erly
sec
ure
an
d a
cco
un
t fo
r se
ized
cas
h a
nd
m
etal
bar
s.
02. C
PA d
id n
ot
mai
nta
in a
deq
uat
e co
ntr
ols
ove
r n
on
-cas
h
bel
on
gin
gs.
03
. Ad
equ
ate
aud
it t
rails
did
no
t ex
ist.
176
USA
AA
A-2
005-
0078
-FFG
03/0
2/20
05C
oal
itio
n P
rovi
sio
nal
A
uth
ori
ty T
rave
l Pro
ced
ure
s01
. Wer
e ap
pro
pri
ate
man
agem
ent
con
tro
ls
ove
r th
e tr
avel
pro
cess
fro
m o
rder
gen
erat
ion
to
vo
uch
er s
ettl
emen
t in
pla
ce a
nd
op
erat
ing
? 02
. Wer
e fu
nd
co
ntr
ol p
roce
du
res
adeq
uat
e to
en
sure
ob
ligat
ion
s w
ere
com
ple
te a
nd
ac
cura
te, a
nd
dis
bu
rsem
ents
wer
e m
ade
in a
tim
ely
man
ner
to
cle
ar u
nliq
uid
ated
o
blig
atio
ns?
03
. Did
th
e p
lan
to
tra
nsi
tio
n t
he
trav
el
fun
ctio
ns
of
the
CPA
Rep
rese
nta
tive
to
o
ther
ag
enci
es o
n J
un
e 30
, 200
4, p
rovi
de
suffi
cien
t d
etai
l an
d c
ove
rag
e to
min
imiz
e an
y d
isru
pti
on
in s
up
po
rt t
o C
PA p
erso
nn
el a
nd
to
cl
ose
ou
t o
pen
act
ion
s?
01. M
anag
emen
t co
ntr
ols
wer
e n
ot
alw
ays
in p
lace
/op
erat
ing
. 02
. Th
ree
con
tro
l wea
knes
ses
rela
ted
to
tra
vel v
ou
cher
p
roce
ssin
g.
03. F
un
d c
on
tro
l pro
ced
ure
s w
ere
no
t ad
equ
ate
to e
nsu
re
com
ple
te a
nd
acc
ura
te a
cco
un
tin
g r
eco
rds
for
ob
ligat
ion
s an
d
dis
bu
rsem
ents
. 04
. Tra
nsi
tio
n p
lan
was
pre
par
ed a
nd
in s
uffi
cien
t d
etai
l.
177
USA
AA
A-2
005-
0194
-ALA
05/2
6/20
05Pr
oje
ct M
anag
emen
t Su
pp
ort
o
f Ir
aq R
eco
nst
ruct
ion
PC
O01
. Th
e o
vera
ll o
bje
ctiv
e is
to
det
erm
ine
if
the
Arm
y an
d t
he
PCO
hav
e p
ut
con
tro
ls a
nd
so
un
d b
usi
nes
s p
roce
sses
in p
lace
to
mit
igat
e p
revi
ou
sly
iden
tifi
ed h
igh
-ris
k ar
eas.
01. S
IGIR
rec
om
men
ded
th
at t
he
Dir
ecto
r, Pr
oje
ct a
nd
Co
ntr
acti
ng
Offi
ce, m
ake
sure
al
l Do
D-m
anag
ed c
on
trac
ts a
war
ded
wit
h
FY 2
004
IRR
F ar
e lo
aded
into
th
e St
and
ard
Pr
ocu
rem
ent
Syst
em a
nd
tie
d t
o t
he
Co
rps’
sy
stem
. (D
ue
to s
pac
e co
nst
rain
ts, s
om
e in
form
atio
n
has
bee
n le
ft o
ut.
To
vie
w t
he
com
ple
te li
st,
ple
ase
acce
ss t
he
offi
cial
do
cum
ent
fou
nd
o
n t
he
USA
AA
web
site
: htt
p://
ww
w.h
qd
a.ar
my.
mil/
aaaw
eb/)
01. S
IGIR
fo
un
d t
hat
th
e A
rmy
and
th
e PC
O h
ave
pu
t m
any
con
tro
ls in
pla
ce t
o m
itig
ate
pre
vio
usl
y id
enti
fied
hig
h-r
isk
area
s.
Ho
wev
er, a
dd
itio
nal
act
ion
s ar
e n
eed
ed t
o s
tren
gth
en c
on
tro
ls.
02. A
lth
ou
gh
th
e PC
O e
stab
lish
ed c
on
tro
ls f
or
mo
nit
ori
ng
an
d
mea
suri
ng
ob
ligat
ion
s, a
dd
itio
nal
co
ntr
ols
wer
e n
eed
ed t
o
acco
un
t fo
r al
l Do
D o
blig
atio
ns
and
to
mea
sure
th
e p
rog
ress
of
the
FY 2
004
IRR
F p
rog
ram
. 03
. Th
e PC
O e
stab
lish
ed c
on
tro
ls t
o h
elp
defi
nit
ize
con
trac
ts in
a
tim
ely
man
ner
, bu
t th
ose
co
ntr
ols
wer
e n
ot
fully
eff
ecti
ve.
04. T
he
PCO
’s c
on
tro
ls f
or
usi
ng
pro
gra
m m
anag
emen
t su
pp
ort
co
ntr
acto
rs w
ere
gen
eral
ly e
ffec
tive
, bu
t ad
dit
ion
al c
on
tro
ls
wer
e n
eed
ed t
o r
edu
ce t
he
risk
ass
oci
ated
wit
h (
i) c
on
trac
tors
p
erfo
rmin
g in
her
entl
y g
ove
rnm
enta
l fu
nct
ion
s, (
ii) r
eal o
r p
erce
ived
co
nfl
icts
of
inte
rest
s w
ith
co
ntr
acto
rs o
vers
eein
g
con
trac
tors
, an
d (
iii)
awar
d f
ee p
lan
s.
Appendix L
L-30 i SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
178
USA
AA
A-2
005-
0173
-ALE
05/0
2/20
05C
om
man
der
’s E
mer
gen
cy
Res
po
nse
Pro
gra
m a
nd
Qu
ick
Res
po
nse
Fu
nd
01. W
ere
fun
ds
for
the
Co
mm
and
er’s
Em
erg
ency
Res
po
nse
Pro
gra
m a
nd
Qu
ick
Res
po
nse
Fu
nd
rec
eive
d, a
cco
un
ted
fo
r, an
d
rep
ort
ed in
acc
ord
ance
wit
h a
pp
licab
le la
ws
and
reg
ula
tio
ns?
02
. Wer
e d
isb
urs
emen
ts c
on
sist
ent
wit
h
the
inte
nt
of
the
char
ter
or
imp
lem
enti
ng
g
uid
ance
?
01. S
IGIR
rec
om
men
ded
th
at M
NST
C-I
: Iss
ue
com
man
d p
olic
y d
esig
nat
ing
au
tho
rize
d
app
rovi
ng
offi
cial
s fo
r p
urc
has
e re
qu
ests
an
d c
om
mit
men
ts.
02. D
eob
ligat
e fu
nd
ing
fo
r an
arm
or
veh
icle
p
anel
pro
ject
, val
ued
at
$59,
000,
fu
nd
ed
thro
ug
h t
he
Qu
ick
Res
po
nse
Fu
nd
. 03
. Co
ord
inat
e w
ith
th
e 33
6th
Fin
ance
B
rig
ade
to r
eco
nci
le d
isb
urs
emen
ts m
on
thly
. 04
. Est
ablis
h a
n in
tern
al a
ud
ito
r p
osi
tio
n
wit
hin
th
e co
mm
and
gro
up
rep
ort
ing
d
irec
tly
to t
he
com
man
din
g g
ener
al.
05. U
pd
ate
the
stan
din
g o
per
atin
g
pro
ced
ure
s to
req
uir
e th
e m
ain
ten
ance
o
f al
l su
pp
ort
ing
do
cum
enta
tio
n (
such
as
pu
rch
ase
req
ues
ts, c
on
trac
ts, r
ecei
vin
g
rep
ort
s, a
nd
vo
uch
ers)
in p
rog
ram
pro
ject
fi
les.
01. M
NST
C-I
’s J
8 C
om
ptr
olle
r ad
min
iste
red
fu
nd
s ac
cord
ing
to
ap
plic
able
gu
idan
ce in
th
e fo
rm o
f fr
agm
enta
ry o
rder
s, s
tan
din
g
op
erat
ing
pro
ced
ure
s, la
ws,
an
d r
egu
lati
on
s.
02. D
isb
urs
emen
ts w
ere
pro
cess
ed c
on
sist
ent
wit
h f
un
din
g
gu
idan
ce.
179
USA
AA
A-2
006-
0046
-ALA
01/3
1/20
06A
ud
it o
f Fu
nd
Acc
ou
nta
bili
ty
for
Iraq
Rel
ief
and
R
eco
nst
ruct
ion
Fu
nd
-2 (
IRR
F2)
01. D
id t
he
PCO
’s fi
nan
cial
man
agem
ent
syst
em a
nd
pro
cess
es h
ave
the
con
tro
ls
nee
ded
to
mak
e su
re c
om
mit
men
ts,
ob
ligat
ion
s, a
nd
dis
bu
rsem
ents
wer
e ac
cura
tely
rec
ord
ed?
02. D
id t
he
PCO
hav
e ad
equ
ate
con
tro
ls in
p
lace
to
mak
e su
re o
per
atin
g c
ost
s w
ere
pro
per
ly r
eco
rded
? u
nkn
ow
n
01. D
eter
min
e th
e st
atu
s o
f fu
nd
s d
istr
ibu
ted
to
oth
er f
eder
al a
ctiv
itie
s an
d e
stab
lish
wri
tten
pro
ced
ure
s fo
r m
ain
tain
ing
vis
ibili
ty o
f th
ese
fun
ds.
02
. Rev
iew
Acc
ou
nts
Pay
able
rep
ort
s an
d
follo
w u
p o
n o
uts
tan
din
g in
voic
es a
nd
re
ceiv
ing
rep
ort
s.
03. R
equ
ire
the
Fin
ance
Dir
ecto
r to
co
nd
uct
tr
ian
nu
al r
evie
ws
in a
cco
rdan
ce w
ith
th
e Fi
nan
cial
Man
agem
ent
Reg
ula
tio
n, a
nd
p
rovi
de
a si
gn
ed c
on
firm
atio
n s
tate
men
t.
04. M
ain
tain
do
cum
enta
tio
n t
hat
fu
lly
sup
po
rts
op
erat
ing
bu
dg
et li
ne
item
es
tim
ates
. 05
. Im
pro
ve a
nd
fo
rmal
ize
the
pro
cess
of
reco
rdin
g o
per
atin
g c
ost
s.
06. R
eco
nci
le t
he
pay
roll
exp
ense
s ch
arg
ed
to t
he
op
erat
ing
bu
dg
et.
07. P
erfo
rm m
on
thly
fu
nd
sta
tus
revi
ews
of
each
op
erat
ing
co
st’s
bu
dg
et li
ne
item
an
d r
eallo
cate
an
y ex
cess
fu
nd
s. R
eallo
cate
th
e $1
2.4
mill
ion
in u
nu
sed
civ
ilian
p
ayro
ll b
ud
get
to
th
e u
nfi
nan
ced
sec
uri
ty
req
uir
emen
t.
01. T
he
PCO
’s fi
nan
cial
man
agem
ent
syst
em a
nd
pro
cess
es
wer
e g
ener
ally
eff
ecti
ve f
or
ensu
rin
g t
he
accu
rate
re
cord
ing
of
com
mit
men
ts, o
blig
atio
ns,
an
d d
isb
urs
emen
ts.
Ho
wev
er, c
on
tro
l wea
knes
ses
exis
ted
rel
ated
to
han
dlin
g
Mili
tary
Inte
rdep
artm
enta
l Pu
rch
ase
Req
ues
ts (
MIP
Rs)
an
d
no
nco
nst
ruct
ion
co
ntr
act
pay
men
ts, a
nd
per
form
ing
fu
nd
sta
tus
revi
ews.
02
. Alt
ho
ug
h S
IGIR
fo
un
d t
hat
th
e PC
O g
ener
ally
had
ad
equ
ate
con
tro
ls t
o e
nsu
re o
per
atin
g c
ost
s w
ere
pro
per
ly r
eco
rded
, are
as
for
imp
rove
men
t w
ere
iden
tifi
ed.
180
USA
AA
A-2
007-
0011
-ALL
11/1
6/20
06N
on
tact
ical
Veh
icle
Usa
ge
in
the
Iraq
Are
a o
f O
per
atio
ns,
A
ud
it o
f Lo
gis
tics
Civ
il A
ug
men
tati
on
Pro
gra
m
Op
erat
ion
s in
Su
pp
ort
of
Op
erat
ion
Iraq
i Fre
edo
m18
1U
SAA
AA
-200
7-00
19-A
LL11
/21/
2006
Dis
trib
uti
on
Fu
nct
ion
s,
Au
dit
of
Log
isti
cs C
ivil
Au
gm
enta
tio
n P
rog
ram
O
per
atio
ns
in S
up
po
rt o
f O
per
atio
n Ir
aqi F
reed
om
182
USA
AA
A-2
007-
ALL
-032
9A
ud
it o
f U
.S. A
rmy
Co
ntr
acti
ng
Co
mm
and
So
uth
wes
t A
sia-
Ku
wai
t
Appendix L
JAnUARY 30, 2007 i REPORT TO CONGRESS i L-3�
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
183
USA
AA
A-2
006-
0081
-ALL
03/1
7/20
06U
nliq
uid
ated
Ob
ligat
ion
s,
Au
dit
of
Log
isti
cs C
ivil
Au
gm
enta
tio
n P
rog
ram
O
per
atio
ns
in S
up
po
rt o
f O
per
atio
n Ir
aqi F
reed
om
01. T
he
ob
ject
ive
add
ress
ed in
th
is r
epo
rt w
as
to r
evie
w o
blig
atio
ns
reco
rded
un
der
Tas
k O
rder
59
of
the
curr
ent
LOG
CA
P co
ntr
act
to d
eter
min
e w
het
her
an
y o
blig
ated
fu
nd
s co
uld
be
deo
blig
ated
an
d m
ade
avai
lab
le f
or
oth
er u
ses.
01. F
or
the
Co
mm
and
er, M
ult
i-N
atio
nal
Fo
rces
Iraq
; fo
r th
e C
om
man
der
, M
ult
i-N
atio
nal
Co
rps-
Iraq
; an
d f
or
the
Co
mm
and
er, U
.S. A
rmy
Fiel
d S
up
po
rt
Co
mm
and
: Ob
tain
th
e lis
t o
f al
l co
sts
app
rove
d, b
ut
no
t ye
t in
curr
ed b
y th
e co
ntr
acto
r. (T
hes
e co
sts
are
liste
d in
th
e Es
tim
ate
to C
om
ple
te c
olu
mn
of
the
con
trac
tor’
s co
st r
epo
rt).
Co
nd
uct
a
coo
rdin
ated
rev
iew
of
thes
e re
qu
irem
ents
to
en
sure
th
e re
qu
irem
ents
are
sti
ll va
lid.
02. F
or
the
Co
mm
and
er, U
.S. A
rmy
Fiel
d
Sup
po
rt C
om
man
d: R
equ
est
the
Def
ense
C
on
trac
t A
ud
it A
gen
cy t
o e
valu
ate
the
po
licie
s, p
roce
du
res,
an
d a
ccu
racy
of
the
con
trac
tor’
s b
iwee
kly
cost
rep
ort
.
01. B
ased
on
th
e p
roce
ss u
sed
to
ob
ligat
e fu
nd
s to
fu
nd
wo
rk
ord
ered
un
der
Tas
k O
rder
59,
SIG
IR id
enti
fied
no
fu
nd
s th
at
wer
e av
aila
ble
fo
r d
eob
ligat
ion
an
d a
vaila
ble
fo
r o
ther
use
s.
Spec
ifica
lly, c
om
man
d o
blig
ated
fu
nd
s fo
r th
is t
ask
ord
er,
incr
emen
tally
on
an
“as
nee
ded
” b
asis
. As
a re
sult
, th
e am
ou
nt
of
fun
ds
ob
ligat
ed c
lose
ly a
pp
roxi
mat
ed t
he
fun
ds
exp
end
ed t
o
dat
e fo
r w
ork
per
form
ed u
nd
er t
he
task
ord
er. B
ased
on
SIG
IR
revi
ew o
f av
aila
ble
info
rmat
ion
, it
app
ears
ab
ou
t $6
44 m
illio
n
will
nee
d t
o b
e o
blig
ated
to
co
mp
lete
wo
rk u
nd
er t
his
tas
k o
rder
a s
ign
ifica
nt
amo
un
t o
f w
hic
h w
as u
nkn
ow
n t
o t
he
Arm
y u
nti
l th
e co
ntr
acto
r su
bm
itte
d it
s m
ost
rec
ent
cost
rep
ort
. SIG
IR
bel
ieve
s th
e A
rmy
nee
ds
bet
ter
visi
bili
ty o
ver
the
con
trac
tor’
s cu
rren
t an
d p
lan
ned
exp
end
itu
res.
SIG
IR p
lan
s to
ad
dre
ss t
his
is
sue
in a
sep
arat
e re
po
rt o
n p
rog
ram
man
agem
ent.
184
USA
AA
A-2
006-
0083
-ALL
03/2
1/20
06R
etro
gra
de
Op
erat
ion
s (T
ask
Ord
er 8
7) -
- A
ud
it o
f Lo
gis
tics
C
ivil
Au
gm
enta
tio
n P
rog
ram
O
per
atio
ns
in S
up
po
rt o
f O
per
atio
n Ir
aqi F
reed
om
01. T
he
ob
ject
ive
add
ress
ed in
th
is r
epo
rt
was
to
det
erm
ine
wh
eth
er t
he
Arm
y is
ac
qu
irin
g t
he
serv
ices
un
der
tas
k o
rder
87
for
per
form
ing
ret
rog
rad
e o
per
atio
ns
in K
uw
ait
in t
he
mo
st c
ost
-eff
ecti
ve m
ann
er.
01. E
nsu
re o
ng
oin
g w
ork
to
tra
nsi
tio
n
op
erat
ion
s lis
ted
in T
ask
Ord
er 8
7 fr
om
LO
GC
AP
to a
su
stai
nm
ent
con
trac
t co
nti
nu
es t
o f
ruit
ion
. To
mo
nit
or
the
tran
siti
on
pro
gre
ss, e
stab
lish
mile
sto
nes
an
d
req
ues
t m
on
thly
up
dat
es o
n p
rog
ress
mad
e.
01. O
vera
ll, S
IGIR
co
ncl
ud
ed t
hat
th
e A
rmy
was
n’t
acq
uir
ing
th
e se
rvic
es u
nd
er T
ask
Ord
er 8
7 fo
r p
erfo
rmin
g r
etro
gra
de
op
erat
ion
s in
Ku
wai
t in
th
e m
ost
co
st-e
ffec
tive
man
ner
. SIG
IR
bel
ieve
th
e A
rmy
can
no
w e
stim
ate
the
wo
rk r
equ
irem
ents
fo
r re
tro
gra
de
op
erat
ion
s cu
rren
tly
per
form
ed in
Ku
wai
t w
ith
su
ffici
ent
accu
racy
to
allo
w t
he
wo
rk t
o b
e o
bta
ined
in a
mo
re
cost
-eff
ecti
ve m
ann
er b
y tr
ansi
tio
nin
g t
he
wo
rk t
o a
su
stai
nm
ent
con
trac
t o
uts
ide
LOG
CA
P.18
5U
SAA
AA
-200
6-00
91-A
LL04
/04/
2006
Thea
ter
Tran
spo
rtat
ion
M
issi
on
(Ta
sk O
rder
88
) --
Au
dit
of
Log
isti
cs
Civ
il A
ug
men
tati
on
Pro
gra
m
Op
erat
ion
s in
Su
pp
ort
of
Op
erat
ion
Iraq
i Fre
edo
m
01. T
he
ob
ject
ive
add
ress
ed in
th
is r
epo
rt w
as
to d
eter
min
e w
het
her
wo
rk p
erfo
rmed
un
der
th
e ta
sk o
rder
fo
r th
e th
eate
r tr
ansp
ort
atio
n
mis
sio
n (
Task
Ord
er 8
8) w
as p
erfo
rmed
ef
fect
ivel
y an
d a
cqu
ired
in t
he
mo
st c
ost
-ef
fici
ent
man
ner
.
01. E
nsu
re o
ng
oin
g w
ork
to
tra
nsf
er t
asks
lis
ted
in T
ask
Ord
er 8
8 fo
r w
ork
th
at is
p
rim
arily
per
form
ed in
Iraq
is t
ran
sfer
red
to
Tas
k O
rder
89.
To
mo
nit
or
the
tran
siti
on
p
rog
ress
, est
ablis
h m
ilest
on
es a
nd
req
ues
t m
on
thly
up
dat
es o
n p
rog
ress
mad
e.
01. O
vera
ll, U
SAA
A c
on
clu
ded
th
e w
ork
per
form
ed u
nd
er t
he
task
ord
er f
or
the
thea
ter
tran
spo
rtat
ion
mis
sio
n w
as s
atis
fyin
g
forc
e re
qu
irem
ents
. Ho
wev
er, s
om
e o
f th
e w
ork
per
form
ed
un
der
th
e ta
sk o
rder
is p
erfo
rmed
in Ir
aq a
nd
co
uld
be
man
aged
m
ore
eff
ecti
vely
un
der
Tas
k O
rder
89,
wh
ich
is t
he
task
ord
er t
hat
co
vers
th
e m
ajo
rity
of
wo
rk p
erfo
rmed
in Ir
aq u
nd
er t
he
LOG
CA
P co
ntr
act.
In a
dd
itio
n, S
IGIR
bel
ieve
s w
ork
req
uir
emen
ts u
nd
er
the
task
ord
er f
or
wo
rk p
erfo
rmed
in K
uw
ait
can
be
esti
mat
ed
wit
h s
uffi
cien
t ac
cura
cy t
o a
llow
th
e w
ork
to
be
ob
tain
ed in
a
mo
re c
ost
-effi
cien
t m
ann
er b
y tr
ansi
tio
nin
g t
he
wo
rk t
o fi
rm
fixe
d-p
rice
co
ntr
acts
.18
6U
SAA
AA
-200
6-00
99-A
LL04
/25/
2006
Pro
gra
m M
anag
emen
t in
th
e Ir
aq A
rea
of
Op
erat
ion
s-
Au
dit
of
Log
isti
cs C
ivil
Au
gm
enta
tio
n P
rog
ram
O
per
atio
ns
in S
up
po
rt o
f O
per
atio
n Ir
aqi F
reed
om
01. T
he
ob
ject
ive
add
ress
ed in
th
is r
epo
rt
was
to
det
erm
ine
wh
eth
er t
he
go
vern
men
t’s
curr
ent
man
agem
ent
stru
ctu
re o
ver
LOG
CA
P o
per
atio
ns
is c
on
du
cive
to
en
suri
ng
th
e p
rog
ram
is m
anag
ed in
th
e m
ost
eff
ecti
ve a
nd
ef
fici
ent
man
ner
.
01. E
stab
lish
wit
hin
th
e M
ult
i-N
atio
nal
Fo
rces
co
mm
and
str
uct
ure
, a f
orc
es
req
uir
emen
ts b
ran
ch t
o p
rovi
de
cen
tral
ized
co
ntr
ol w
ith
in t
he
com
man
d o
ver
LOG
CA
P re
qu
irem
ents
an
d t
o in
terf
ace
dir
ectl
y w
ith
LO
GC
AP
pro
gra
m m
anag
emen
t p
erso
nn
el w
ith
in t
he
thea
ter.
Ensu
re t
he
bra
nch
is h
ead
ed b
y an
ind
ivid
ual
cap
able
o
f ef
fect
ivel
y in
terf
acin
g w
ith
th
e h
igh
est
leve
ls o
f co
mm
and
an
d in
teg
rati
ng
LO
GC
AP
into
op
erat
ion
al p
lan
nin
g, a
nd
is s
taff
ed
wit
h a
su
ffici
ent
nu
mb
er o
f p
erso
nn
el
wh
o h
ave
exp
erti
se in
fiel
d lo
gis
tics
, bas
e o
per
atio
ns
sup
po
rt, a
nd
co
st a
nal
ysis
.
01. T
he
curr
ent
man
agem
ent
stru
ctu
re o
ver
LOG
CA
P o
per
atio
ns
in t
he
Iraq
AO
is n
ot
con
du
cive
to
en
suri
ng
th
e p
rog
ram
is
man
aged
in t
he
mo
st e
ffec
tive
an
d e
ffici
ent
man
ner
. Bo
th t
he
in-c
ou
ntr
y an
d C
ON
US
offi
ces
invo
lved
, as
wel
l as
the
pri
me
con
trac
tor,
con
tin
ue
to m
ake
imp
rove
men
ts in
th
e o
vera
ll m
anag
emen
t o
f th
e p
rog
ram
.
187
USA
AA
A-2
006-
0158
-ALL
07/1
1/20
06R
epo
rt o
n C
lass
IX (
Avi
atio
n)
War
eho
use
Sta
ffin
g, C
amp
A
nac
on
da,
Au
dit
of
Log
isti
cs
Civ
il A
ug
men
tati
on
Pro
gra
m
Op
erat
ion
s in
Su
pp
ort
of
Op
erat
ion
Iraq
i Fre
edo
m
(Pro
ject
A-2
006-
ALL
-026
4.00
1),
Au
dit
Rep
ort
01. T
o d
eter
min
e w
het
her
th
e C
lass
IX
(Avi
atio
n)
war
eho
use
at
Cam
p A
nac
on
da
was
st
affe
d in
th
e m
ost
co
st-e
ffec
tive
man
ner
.
01. R
evie
w t
he
line
item
s au
tho
rize
d
for
sto
ckin
g in
th
e C
lass
IX (
Avi
atio
n)
war
eho
use
an
d r
etu
rn a
ll u
nn
eed
ed it
ems
to d
epo
t st
ock
s. U
sin
g t
he
resu
lts
of
this
re
view
, red
uce
th
e n
um
ber
of
line
item
s (s
urg
e ca
pac
ity)
req
uir
ed in
th
e co
ntr
act
and
co
ntr
act
staf
fin
g a
llow
ed f
or
op
erat
ion
s at
su
rge
cap
acit
y.
02. L
oad
an
d u
nlo
ad t
ruck
s d
irec
tly
to a
nd
fr
om
th
e w
areh
ou
se t
hro
ug
h t
he
ove
rhea
d
do
ors
. Ad
just
war
eho
use
sta
ffin
g a
s ap
pro
pri
ate.
01. B
ased
on
his
tori
cal w
areh
ou
se d
istr
ibu
tio
n o
f w
ork
load
b
etw
een
mili
tary
an
d c
on
trac
t p
erso
nn
el, t
he
Cla
ss IX
(A
viat
ion
) w
areh
ou
se w
as n
ot
staf
fed
in a
co
st-e
ffec
tive
man
ner
an
d t
he
req
ues
ted
20
add
itio
nal
co
ntr
act
per
son
nel
wer
e n
ot
nee
ded
. 02
. Red
uce
d S
taffi
ng
Lev
els.
As
a re
sult
of
dis
cuss
ion
s w
ith
re
spo
nsi
ble
per
son
nel
of
the
Mu
lti-
Nat
ion
al C
orp
s-Ir
aq, t
he
C-4
d
enie
d t
he
req
ues
t fo
r 20
ad
dit
ion
al w
areh
ou
se w
ork
ers
and
d
irec
ted
th
e D
efen
se C
on
trac
t M
anag
emen
t A
gen
cy t
o r
edu
ce
the
nu
mb
er o
f co
ntr
act
wo
rker
s as
sig
ned
to
th
e w
areh
ou
se.
Appendix L
L-32 i SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
188
USA
AA
A-2
006-
0168
-ALL
08/0
4/20
06R
epo
rt o
n t
he
Sub
sist
ence
Pr
ime
Ven
do
r C
on
trac
t,
Au
dit
of
Log
isti
cs C
ivil
Au
gm
enta
tio
n P
rog
ram
O
per
atio
ns
in S
up
po
rt o
f O
per
atio
n Ir
aqi F
reed
om
01. T
o e
valu
ate
the
effi
cien
cy a
nd
ef
fect
iven
ess
of
op
erat
ion
s re
late
d t
o
pro
vid
ing
su
bsi
sten
ce it
ems
un
der
th
e p
rim
e ve
nd
or
con
trac
t to
din
ing
fac
iliti
es o
per
ated
b
y th
e LO
GC
AP
con
trac
tor.
01. M
on
ito
r th
e co
ntr
acto
r’s
pro
gre
ss
to e
nsu
re t
he
con
trac
tor
com
ple
tes
the
reo
rgan
izat
ion
of
the
bu
lk s
tora
ge
war
eho
use
s w
ith
a lo
cati
on
gri
d p
lan
an
d
sub
seq
uen
t w
areh
ou
sin
g o
f o
per
atio
nal
ra
tio
ns
wit
h s
pec
ific
loca
tio
n a
reas
in t
he
war
eho
use
s. T
hen
en
sure
co
ntr
acto
r re
cord
s u
pd
ated
loca
tio
ns
of
thes
e ra
tio
ns
in t
he
WM
S d
atab
ase
to e
nsu
re p
hys
ical
loca
tio
n
of
pro
du
cts
mat
ch t
he
dat
abas
e.
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
h
as b
een
left
ou
t. T
o v
iew
th
e co
mp
lete
list
, p
leas
e ac
cess
th
e o
ffici
al d
ocu
men
t fo
un
d
on
th
e U
SAA
A w
ebsi
te: h
ttp
://w
ww
.hq
da.
arm
y.m
il/aa
aweb
/)
01. O
per
atio
ns
rela
ted
to
pro
vid
ing
su
bsi
sten
ce it
ems
un
der
th
e p
rim
e ve
nd
or
con
trac
t to
din
ing
fac
iliti
es o
per
ated
by
the
LOG
CA
P co
ntr
acto
r w
ere
effi
cien
t an
d e
ffec
tive
fo
r it
ems
ow
ned
an
d m
anag
ed b
y th
e p
rim
e ve
nd
or.
189
USA
AA
A-2
006-
0233
-ALL
09/2
2/20
06C
loth
ing
Issu
e Fa
cilit
ies,
A
ud
it o
f Lo
gis
tics
Civ
il A
ug
men
tati
on
Pro
gra
m
Op
erat
ion
s in
Su
pp
ort
of
Op
erat
ion
Iraq
i Fre
edo
m
01. T
o d
eter
min
e w
het
her
clo
thin
g is
sue
faci
litie
s w
ere
effe
ctiv
ely
man
aged
to
fu
rnis
h
reas
on
able
an
d c
ost
-eff
ecti
ve s
ervi
ces
for
sati
sfyi
ng
so
ldie
rs’ r
equ
irem
ents
.
01. I
mp
lem
ent
the
PBU
SE a
cco
un
tab
le
syst
em a
nd
po
licie
s an
d p
roce
du
res
con
tain
ed in
th
e 71
0 se
ries
reg
ula
tio
ns
at
clo
thin
g is
sue
faci
litie
s.
02. P
erfo
rm 1
00-p
erce
nt
inve
nto
ries
of
all
thre
e cl
oth
ing
issu
e fa
cilit
ies
SIG
IR a
ud
ited
, p
rep
are
dis
crep
ancy
rep
ort
s, a
nd
per
form
ca
usa
tive
res
earc
h o
n a
ll d
iscr
epan
cies
. (D
ue
to s
pac
e co
nst
rain
ts, s
om
e in
form
atio
n
has
bee
n le
ft o
ut.
To
vie
w t
he
com
ple
te li
st,
ple
ase
acce
ss t
he
offi
cial
do
cum
ent
fou
nd
o
n t
he
USA
AA
web
site
: htt
p://
ww
w.h
qd
a.ar
my.
mil/
aaaw
eb/)
01. S
old
iers
wer
e re
ceiv
ing
pro
mp
t se
rvic
es t
o s
atis
fy t
hei
r cl
oth
ing
issu
e, t
urn
-in
, an
d e
xch
ang
e n
eed
s. T
he
cen
tral
issu
e fa
cilit
y at
Cam
p A
nac
on
da
mai
nta
ined
su
ffici
ent
staf
fin
g a
nd
in
ven
tory
to
fu
lfill
its
role
as
the
cen
tral
clo
thin
g is
sue
po
int
for
the
Iraq
are
a o
f o
per
atio
ns.
02
. In
tern
al c
on
tro
ls f
or
op
erat
ing
th
e cl
oth
ing
issu
e fa
cilit
ies
wer
e in
adeq
uat
e an
d c
ou
ld n
ot
be
relie
d u
po
n t
o d
etec
t p
ote
nti
al d
iver
sio
n o
f g
ove
rnm
ent
pro
per
ty.
190
USA
AA
A-2
006-
0246
-ALL
09/2
7/20
06A
ud
it o
f th
e C
ost
-Ef
fect
iven
ess
of
Tran
siti
on
ing
Ta
sk O
rder
66
-- K
uw
ait
Nav
al
Bas
e C
amp
Su
pp
ort
fro
m
Co
nti
ng
ency
to
Su
stai
nm
ent
Co
ntr
acti
ng
, Au
dit
of
Log
isti
cs
Civ
il A
ug
men
tati
on
Pro
gra
m
Op
erat
ion
s in
Su
pp
ort
of
Op
erat
ion
Iraq
i Fre
edo
m
– Ph
ase
II
01. W
as t
he
tran
siti
on
of
wo
rk p
erfo
rmed
to
su
pp
ort
th
e K
uw
ait
Nav
al B
ase
Cam
p u
nd
er
the
Log
isti
cs C
ivil
Au
gm
enta
tio
n P
rog
ram
co
ntr
act
to s
ust
ain
men
t co
ntr
acti
ng
co
st-
effe
ctiv
e?
01. I
n c
oo
rdin
atio
n w
ith
th
e A
rea
Sup
po
rt
Gro
up
Ku
wai
t an
d U
SAC
C-S
WA
-KU
, en
sure
ad
equ
ate
SOW
s fo
r fo
llow
-on
co
ntr
acts
are
fi
nal
ized
bef
ore
tra
nsi
tio
n o
f re
qu
irem
ents
fr
om
co
nti
ng
ency
to
fo
llow
-on
co
ntr
acto
rs.
(Du
e to
sp
ace
con
stra
ints
, so
me
info
rmat
ion
h
as b
een
left
ou
t. T
o v
iew
th
e co
mp
lete
list
, p
leas
e ac
cess
th
e o
ffici
al d
ocu
men
t fo
un
d
on
th
e U
SAA
A w
ebsi
te: h
ttp
://w
ww
.hq
da.
arm
y.m
il/aa
aweb
/)
01. C
om
man
d d
id n
ot
per
form
co
st a
nal
yses
bef
ore
its
dec
isio
n
to t
ran
siti
on
wo
rk. U
nit
pri
cin
g f
or
som
e re
qu
irem
ents
was
si
gn
ifica
ntl
y h
igh
er u
nd
er t
he
follo
w-o
n c
on
trac
t th
an t
he
con
tin
gen
cy c
on
trac
t.
02. C
om
man
d d
id n
ot
fin
aliz
e St
atem
ents
of
Wo
rk (
SOW
s) f
or
the
follo
w-o
n c
on
trac
t. T
he
Arm
y ca
nn
ot
adeq
uat
ely
mea
sure
co
ntr
acto
r p
erfo
rman
ce w
ith
ou
t fi
nal
ized
SO
Ws.
Bec
ause
ch
ang
es in
ser
vice
wer
e n
ot
defi
ned
at
the
tim
e o
f tr
ansi
tio
n,
tro
op
lab
or
was
nee
ded
to
su
pp
lem
ent
cam
p o
per
atio
ns
such
as
emer
gen
cy m
ain
ten
ance
. 03
. Th
e co
nti
ng
ency
co
ntr
acto
r’s
cost
rep
ort
ing
sys
tem
use
s a
wo
rk-b
reak
do
wn
str
uct
ure
th
at d
oes
no
t ag
gre
gat
e co
sts
by
req
uir
emen
t, w
hic
h is
nee
ded
by
the
Arm
y to
iso
late
th
e co
st-o
f-w
ork
tra
nsi
tio
nin
g. T
his
lim
its
the
go
vern
men
t’s
abili
ty
to a
deq
uat
ely
mo
nit
or
the
con
trac
tor
and
mak
e d
ecis
ion
s co
nce
rnin
g t
he
tran
siti
on
of
wo
rk.
04. D
ocu
men
tati
on
of
con
trac
tor
per
form
ance
in d
aily
sit
uat
ion
re
po
rts
(SIT
REP
s) is
inco
nsi
sten
t. T
he
Arm
y’s
abili
ty t
o m
on
ito
r co
ntr
acto
r p
erfo
rman
ce is
imp
aire
d w
hen
acc
ura
te d
ata
is n
ot
avai
lab
le.
191
USA
AA
A-2
006-
0253
-ALL
09/2
8/20
06A
ud
it o
f th
e C
ost
-Eff
ecti
ven
ess
of
Tran
siti
on
ing
th
e G
ener
al
Sup
po
rt S
up
ply
Su
pp
ort
A
ctiv
ity
(Tas
k O
rder
87)
Fro
m
Co
nti
ng
ency
to
Su
stai
nm
ent
Co
ntr
acti
ng
, Au
dit
of
Log
isti
cs
Civ
il A
ug
men
tati
on
Pro
gra
m
Op
erat
ion
s in
Su
pp
ort
of
Op
erat
ion
Iraq
i Fre
edo
m
01. T
o d
eter
min
e if
th
e tr
ansi
tio
n o
f th
e G
S SS
A m
issi
on
un
der
th
e LO
GC
AP
con
tin
gen
cy
con
trac
t in
Ku
wai
t to
su
stai
nm
ent
con
trac
tin
g
was
co
st-e
ffec
tive
.
01. D
irec
t th
e C
on
trac
tin
g O
ffice
r R
epre
sen
tati
ves
to c
om
pile
co
nti
ng
ency
co
ntr
acto
r’s
per
form
ance
dat
a o
n a
wee
kly,
m
on
thly
, an
d y
earl
y b
asis
. In
ad
dit
ion
, re
qu
ire
the
rep
rese
nta
tive
to
co
nd
uct
an
d s
ub
mit
mo
nth
ly t
ren
d a
nal
yses
to
th
e A
dm
inis
trat
ive
Co
ntr
act
Offi
cer
to e
valu
ate
the
con
trac
tor’
s p
erfo
rman
ce.
02. R
equ
est
USA
CC
-SW
A-K
U t
o r
equ
ire
the
follo
w-o
n c
on
trac
tor
to r
eneg
oti
ate
the
CSS
C-K
GS
SSA
su
bco
ntr
act
lab
or
con
trac
t.
As
a re
sult
, we
pro
ject
th
at C
FLC
C/A
SG-K
w
ill r
ealiz
e m
on
etar
y sa
vin
gs
of
abo
ut
$11.
1 m
illio
n o
ver
the
pro
gra
m o
bje
ctiv
e m
emo
ran
du
m.
03. I
ncl
ud
e p
rovi
sio
ns
in t
he
LOG
CA
P IV
n
ego
tiat
ion
s to
req
uir
e th
e co
nti
ng
ency
co
ntr
acto
r to
pro
vid
e co
st d
ata
that
is
aud
itab
le a
nd
iden
tifi
es c
ost
by
mis
sio
n.
01.T
he
tran
siti
on
of
the
GS
SSA
mis
sio
n f
rom
th
e LO
GC
AP
con
tin
gen
cy c
on
trac
t to
a f
ollo
w-o
n c
on
trac
t w
as c
ost
-eff
ecti
ve.
Appendix L
JAnUARY 30, 2007 i REPORT TO CONGRESS i L-33
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
192
USA
AA
A-2
006-
0254
-ALL
09/2
9/20
06A
ud
it o
f th
e Pr
oce
du
res
for
Tran
sfer
rin
g P
rop
erty
Du
rin
g
the
Bas
e C
losu
re P
roce
ss in
Su
pp
ort
of
Op
erat
ion
Iraq
i Fr
eed
om
01. W
ere
thea
ter
po
licie
s an
d p
roce
du
res
esta
blis
hed
to
tra
nsf
er e
xces
s g
ove
rnm
ent
pro
per
ty d
uri
ng
th
e b
ase
clo
sure
pro
cess
to
en
titi
es w
ith
in t
he
go
vern
men
t o
f Ir
aq in
co
mp
lian
ce w
ith
ap
plic
able
U.S
. law
s an
d
reg
ula
tio
ns?
01. T
he
thea
ter
po
licie
s an
d p
roce
du
res
esta
blis
hed
to
tra
nsf
er
exce
ss U
.S. g
ove
rnm
ent
pro
per
ty d
uri
ng
th
e b
ase
clo
sure
pro
cess
to
en
titi
es w
ith
in t
he
go
vern
men
t o
f Ir
aq w
ere
in c
om
plia
nce
w
ith
U.S
. law
s an
d r
egu
lati
on
s.
193
USA
ID-O
IGE-
267-
06-0
04-P
07/1
0/20
06A
ud
it o
f U
SAID
/Iraq
’s L
oca
l G
ove
rnan
ce A
ctiv
itie
s01
. Th
e m
ain
ob
ject
ive
of
the
aud
it w
as
to d
eter
min
e w
het
her
USA
ID/Ir
aq’s
Lo
cal
Go
vern
ance
act
ivit
ies
wer
e ac
hie
vin
g t
hei
r in
ten
ded
ou
tpu
ts.
01. U
SAID
OIG
was
un
able
to
det
erm
ine
if U
SAID
/Iraq
’s
loca
l go
vern
ance
act
ivit
ies
ach
ieve
d t
hei
r in
ten
ded
ou
tpu
ts
bec
ause
USA
ID/Ir
aq d
id n
ot
req
uir
e R
esea
rch
Tri
ang
le In
stit
ute
In
tern
atio
nal
to
su
bm
it a
ll re
po
rtin
g a
nd
mo
nit
ori
ng
do
cum
ents
sp
ecifi
ed in
th
e co
ntr
act.
Th
e au
dit
fo
un
d t
hat
USA
ID/Ir
aq d
id n
ot
pro
per
ly a
pp
rove
all
rap
id-r
esp
on
se g
ran
ts, p
rep
are
con
trac
tor
per
form
ance
eva
luat
ion
s, o
r re
view
pay
men
t vo
uch
ers
sub
mit
ted
b
y th
e co
ntr
acto
r. Th
e re
po
rt r
eco
mm
end
ed im
pro
vem
ent
in
thes
e ar
eas.
194
USA
ID-O
IGE-
267-
06-0
04-P
08/1
6/20
06A
ud
it o
f U
SAID
’S T
ran
siti
on
In
itia
tive
s in
Iraq
01. T
he
mai
n o
bje
ctiv
e o
f th
e au
dit
was
to
d
eter
min
e w
het
her
th
e U
SAID
Tra
nsi
tio
n
Init
iati
ves
in Ir
aq a
chie
ved
th
eir
inte
nd
ed
ou
tpu
ts.
01. U
SAID
OIG
was
no
t ab
le t
o d
eter
min
e if
USA
ID’s
Tra
nsi
tio
n
Init
iati
ves
in Ir
aq a
chie
ved
th
eir
inte
nd
ed o
utp
uts
bec
ause
o
f in
suffi
cien
t d
ocu
men
tati
on
mai
nta
ined
by
the
Offi
ce o
f Tr
ansi
tio
n In
itia
tive
s in
Iraq
an
d it
s im
ple
men
tin
g p
artn
er. A
lso
, se
curi
ty r
estr
icti
on
s lim
ited
th
e n
um
ber
of
site
vis
its.
Th
e au
dit
fo
un
d t
hat
a p
roje
cted
$14
6 m
illio
n in
gra
nts
did
no
t h
ave
sup
po
rtin
g d
ocu
men
tati
on
to
ver
ify
the
ach
ieve
men
t o
f in
ten
ded
o
utp
uts
, an
d a
pro
ject
ed $
294
mill
ion
in g
ran
ts d
id n
ot
hav
e su
ffici
ent
do
cum
enta
tio
n o
f m
on
ito
rin
g. H
ow
ever
, fo
r th
e si
te
visi
ts a
ble
to
be
per
form
ed f
or
32 s
elec
ted
act
ivit
ies,
inte
nd
ed
ou
tpu
ts w
ere
met
fo
r 31
act
ivit
ies.
Th
e au
dit
als
o f
ou
nd
a la
ck
of
coo
rdin
atio
n c
ause
d a
du
plic
atio
n o
f ef
fort
s. T
he
Offi
ce o
f Tr
ansi
tio
n In
itia
tive
in Ir
aq c
oo
rdin
ated
wit
h t
he
U.S
. mili
tary
an
d
pre
vio
usl
y co
ord
inat
ed w
ith
USA
ID/Ir
aq o
ffice
s; n
ever
thel
ess,
d
uri
ng
th
e p
ast
year
, co
ord
inat
ion
was
insu
ffici
ent
wit
h o
ther
o
ffice
s in
th
e U
SAID
/Iraq
Mis
sio
n.
195
USA
ID-O
IGE-
267-
07-0
01-P
11/0
5/20
06A
ud
it o
f U
SAID
/Iraq
’s C
ivil
Soci
ety
Act
ivit
ies
196
USA
ID-O
IGE-
267-
05-0
03-P
06/2
9/20
05Ir
aq’s
Ele
ctri
cal G
ener
atio
n
Act
ivit
ies
01. A
re U
SAID
/Iraq
’s e
lect
rica
l po
wer
sec
tor
pro
ject
s ac
hie
vin
g t
hei
r p
lan
ned
ou
tpu
ts?
02. I
s U
SAID
/Iraq
ad
dre
ssin
g in
stit
uti
on
al
cap
acit
y-b
uild
ing
in it
s p
roje
cts
to r
ebu
ild
and
reh
abili
tate
Iraq
’s e
lect
rica
l po
wer
sec
tor
infr
astr
uct
ure
?
01. T
he
OIG
rec
om
men
ded
th
at U
SAID
d
evel
op
a m
ult
i-ye
ar s
trat
egy
of
acti
viti
es t
o
stre
ng
then
th
e M
E’s
inst
itu
tio
nal
cap
acit
y to
o
per
ate
and
mai
nta
in t
his
infr
astr
uct
ure
.
01.
USA
ID’s
ele
ctri
cal p
ow
er s
ecto
r p
roje
cts
wer
e n
ot
alw
ays
ach
ievi
ng
th
eir
inte
nd
ed o
utp
uts
. 02
. O
f th
e 22
pro
ject
s re
view
ed, 7
(3%
) h
ad n
ot
or
wer
e n
ot
ach
ievi
ng
th
eir
inte
nd
ed o
utp
uts
fo
r re
aso
ns
bey
on
d U
SAID
’s
con
tro
l. 03
. Tw
o o
f th
e se
ven
pro
ject
s w
ere
imp
acte
d b
y th
e U
.S.
go
vern
men
t’s
earl
ier
effo
rts
to r
epro
gra
m g
ove
rnm
ent-
wid
e in
fras
tru
ctu
re f
un
din
g f
rom
th
e el
ectr
ical
sec
tor
to s
ecu
rity
an
d
oth
er p
rio
rity
are
as, r
esu
ltin
g in
th
e ca
nce
llati
on
of
the
two
p
roje
cts.
04
. Se
vera
l oth
er p
roje
cts
wer
e ex
per
ien
cin
g im
ple
men
tati
on
d
elay
s o
r h
amp
ered
by
a la
ck o
f co
op
erat
ion
fro
m t
he
Iraq
i M
inis
try
of
Elec
tric
ity
(ME)
sta
ff, d
eter
iora
tin
g s
ecu
rity
, an
d o
ther
fa
cto
rs.
05.
USA
ID w
as f
ou
nd
to
be
add
ress
ing
inst
itu
tio
nal
cap
acit
y-b
uild
ing
un
der
its
elec
tric
al p
ow
er s
ecto
r p
roje
cts,
mo
stly
th
rou
gh
th
e p
rovi
sio
n o
f tr
ain
ing
. Mo
re n
eed
ed t
o b
e d
on
e to
ad
dre
ss t
he
pro
ble
ms
and
ch
alle
ng
es b
oth
at
the
po
wer
pla
nts
an
d a
t th
e m
inis
try
leve
l.19
7U
SAID
-OIG
E-26
7-05
-004
-P06
/30/
2005
Iraq
’s W
ater
/San
itat
ion
A
ctiv
itie
s01
. Are
USA
ID/Ir
aq’s
wat
er a
nd
san
itat
ion
re
hab
ilita
tio
n p
roje
cts
ach
ievi
ng
th
eir
pla
nn
ed
ou
tpu
ts?
02. I
s U
SAID
/Iraq
ad
dre
ssin
g in
stit
uti
on
al
cap
acit
y-b
uild
ing
in it
s p
roje
cts
to r
ebu
ild a
nd
re
hab
ilita
te Ir
aq’s
wat
er a
nd
san
itat
ion
sec
tor
infr
astr
uct
ure
?
01. T
he
aud
it f
ou
nd
th
at t
he
wat
er a
nd
san
itat
ion
reh
abili
tati
on
p
roje
cts
wer
e ac
hie
vin
g in
ten
ded
ou
tpu
ts w
ith
so
me
exce
pti
on
s.
02. O
f th
e 34
pro
ject
s re
view
ed, 3
0 p
roje
cts
(88%
) ac
hie
ved
or
wer
e ac
hie
vin
g t
hei
r in
ten
ded
ou
tpu
ts w
hile
4 p
roje
cts
(12%
) w
ere
no
t b
ecau
se o
f se
curi
ty c
on
dit
ion
s, a
cces
s to
pro
ject
sit
e p
rob
lem
s, a
nd
lack
of
loca
l go
vern
men
t co
op
erat
ion
wh
ich
wer
e b
eyo
nd
th
e co
ntr
ol o
f th
e U
SAID
an
d it
s im
ple
men
tin
g p
artn
ers.
03
. Th
e U
SAID
ad
dre
ssed
th
e is
sue
of
cap
acit
y-b
uild
ing
in it
s p
roje
cts
to r
ebu
ild a
nd
reh
abili
tate
Iraq
’s w
ater
an
d s
anit
atio
n
infr
astr
uct
ure
th
rou
gh
th
e p
rovi
sio
n o
f tr
ain
ing
an
d o
per
atio
n
man
ual
s.19
8U
SAID
-OIG
E-26
6-04
-001
-P03
/19/
2004
Au
dit
of
USA
ID’s
Res
ult
s D
ata
for
its
Edu
cati
on
Act
ivit
ies
in Ir
aq
01. H
as U
SAID
acc
ura
tely
rep
ort
ed d
ata
and
re
sult
s fo
r it
s ed
uca
tio
n a
ctiv
itie
s in
Iraq
?01
. We
reco
mm
end
th
at U
SAID
/Iraq
dev
elo
p
pro
ced
ure
s to
ver
ify
dat
a in
clu
ded
in
rep
ort
s p
rio
r to
th
e is
suan
ce o
f th
e re
po
rts
to e
nsu
re t
he
dat
a re
po
rted
is a
ccu
rate
.
01. T
he
dat
a w
as r
epo
rted
inac
cura
tely
(ed
uca
tio
n a
ctiv
itie
s).
Appendix L
L-3� i SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
199
USA
ID-O
IGA
-000
-04-
003-
P05
/19/
2004
Cap
pin
g R
epo
rt o
n A
ud
it
of
USA
ID’s
Co
mp
lian
ce
wit
h F
eder
al R
egu
lati
on
s in
A
war
din
g t
he
Iraq
Ph
ase
I C
on
trac
ts.
01. D
id U
SAID
co
mp
ly w
ith
fed
eral
reg
ula
tio
ns
in a
war
din
g t
he
Iraq
co
ntr
acts
? 02
. Wh
at im
pro
vem
ents
can
be
mad
e to
th
e p
roce
ss?
01. W
e re
com
men
d t
hat
th
e A
ssis
tan
t A
dm
inis
trat
or
for
the
Bu
reau
fo
r M
anag
emen
t in
stru
ct t
he
Offi
ce o
f Pr
ocu
rem
ent
to: (
a) d
evel
op
an
d im
ple
men
t a
stan
dar
d c
hec
klis
t o
f si
gn
ifica
nt
do
cum
enta
tio
n a
nd
pro
cure
men
t st
eps
for
con
trac
ts a
war
ded
usi
ng
oth
er t
han
fu
ll an
d
op
en c
om
pet
itio
n, a
nd
(b
) d
evel
op
a p
olic
y to
mai
nta
in a
nd
up
dat
e th
e ch
eckl
ist
on
a
recu
rrin
g b
asis
. (D
ue
to s
pac
e co
nst
rain
ts, s
om
e in
form
atio
n
has
bee
n le
ft o
ut.
To
vie
w t
he
com
ple
te li
st,
ple
ase
acce
ss t
he
offi
cial
do
cum
ent
fou
nd
o
n t
he
USA
ID w
ebsi
te: h
ttp
://w
ww
.usa
id.
go
v/p
ress
/rel
ease
s/)
01.
Inad
equ
ate
do
cum
enta
tio
n o
f m
arke
t re
sear
ch r
elat
ing
to
av
aila
ble
/qu
alifi
ed c
on
trac
tors
. 02
. Fai
lure
to
ob
tain
an
d d
ocu
men
t le
gal
an
alys
is r
egar
din
g
po
ssib
le c
on
flic
t o
f in
tere
st w
ith
co
ntr
acto
rs.
03. F
ailu
re t
o n
oti
fy a
nd
deb
rief
no
n-a
war
d b
idd
ers.
04
. Fai
lure
to
do
cum
ent
mit
igat
ion
of
un
fair
co
mp
etit
ive
adva
nta
ge.
200
USA
ID-O
IGE-
266-
04-0
02-P
06/0
3/20
04A
ud
it o
f U
SAID
/Iraq
’s
Infr
astr
uct
ure
Rec
on
stru
ctio
n
and
Reh
abili
tati
on
Pro
gra
m
01. A
re U
SAID
/Iraq
’s in
fras
tru
ctu
re a
nd
re
hab
ilita
tio
n a
ctiv
itie
s p
erfo
rmed
by
Bec
hte
l o
n s
ched
ule
to
ach
ieve
pla
nn
ed o
utp
uts
?
01. E
stab
lish
pro
ced
ure
s en
suri
ng
th
at B
ech
tel N
atio
nal
, In
c. s
ub
mit
an
en
viro
nm
enta
l rev
iew
, an
d w
her
e ap
plic
able
, an
en
viro
nm
enta
l ass
essm
ent,
w
ith
eac
h r
equ
est
for
the
issu
ance
of
a jo
b o
rder
, or
that
USA
ID/Ir
aq o
bta
in a
fo
rmal
wri
tten
det
erm
inat
ion
exe
mp
tin
g
the
pro
gra
m a
ctiv
itie
s fr
om
USA
ID’s
en
viro
nm
enta
l pro
ced
ure
s, a
nd
ob
tain
an
acc
epta
ble
en
viro
nm
enta
l rev
iew
fo
r th
e ex
isti
ng
job
ord
ers
for
wh
ich
on
e is
re
qu
ired
. (D
ue
to s
pac
e co
nst
rain
ts, s
om
e in
form
atio
n
has
bee
n le
ft o
ut.
To
vie
w t
he
com
ple
te li
st,
ple
ase
acce
ss t
he
offi
cial
do
cum
ent
fou
nd
o
n t
he
USA
ID w
ebsi
te: h
ttp
://w
ww
.usa
id.
go
v/p
ress
/rel
ease
s/)
01. M
issi
on
’s m
anag
emen
t co
ntr
ols
rel
ated
to
infr
astr
uct
ure
re
hab
ilita
tio
n p
roje
cts
nee
d im
pro
vem
ents
. 02
. In
adeq
uat
e en
viro
nm
enta
l rev
iew
s p
rio
r to
sta
rt o
f co
nst
ruct
ion
. 03
. Jo
b o
rder
sp
ecifi
c p
lan
s (J
OSP
s) n
ot
sub
mit
ted
as
req
uir
ed.
04. C
om
ple
ted
job
ord
ers
no
t cl
ose
d.
201
USA
ID-O
IGE-
266-
04-0
03-P
08/0
6/20
04A
ud
it o
f U
SAID
’s C
om
plia
nce
w
ith
Fed
eral
Reg
ula
tio
ns
in A
war
din
g P
has
e II
Rec
on
stru
ctio
n a
nd
R
ehab
ilita
tio
n, P
rog
ram
A
dvi
sors
an
d O
vers
igh
t C
on
trac
ts
01. D
id U
SAID
co
mp
ly w
ith
FA
R in
aw
ard
ing
Iraq
Ph
ase
II R
eco
nst
ruct
ion
an
d R
ehab
ilita
tio
n, P
rog
ram
Ad
viso
rs a
nd
O
vers
igh
t C
on
trac
ts?
01. F
or
the
area
s re
view
ed, S
IGIR
det
erm
ined
th
at U
SAID
co
mp
lied
wit
h a
pp
licab
le f
eder
al r
egu
lati
on
s in
aw
ard
ing
th
e Ir
aq P
has
e II
Rec
on
stru
ctio
n a
nd
Reh
abili
tati
on
, Pro
gra
m A
dvi
sors
an
d O
vers
igh
t C
on
trac
t.
202
USA
ID-O
IGE-
266-
04-0
04-P
09/2
0/20
04A
ud
it o
f U
SAID
’s Ir
aq’s
Ec
on
om
ic R
efo
rm P
rog
ram
01. D
id U
SAID
/Iraq
’s E
con
om
ic R
efo
rm
Pro
gra
m a
chie
ve in
ten
ded
ou
tpu
ts?
01. S
IGIR
rec
om
men
ded
th
at U
SAID
/Iraq
im
ple
men
t U
SAID
’s d
ocu
men
tati
on
m
anag
emen
t p
roce
du
res
req
uir
ing
dec
isio
ns
imp
acti
ng
on
th
e d
esig
n a
nd
sta
tus
of
acti
viti
es t
o b
e o
ffici
ally
do
cum
ente
d in
th
e ac
tivi
ty fi
le.
02. S
IGIR
rec
om
men
ded
th
at, f
or
futu
re
con
trac
tin
g a
ctio
ns
un
der
th
e Ec
on
om
ic
Ref
orm
Pro
gra
m, U
SAID
/Iraq
dev
elo
p
pro
ced
ure
s to
en
sure
th
at c
on
trac
tors
fu
rnis
h m
on
thly
fin
anci
al r
epo
rts
that
p
rese
nt
a b
reak
do
wn
of
the
actu
al le
vel o
f ef
fort
bill
ed f
or
the
mo
nth
by
acti
vity
.
01. I
mp
rove
rec
ord
kee
pin
g p
roce
du
res
for
do
cum
enti
ng
act
ion
s,
dec
isio
ns,
sta
tus.
02
. Rev
ise
con
trac
tor
rep
ort
ing
req
uir
emen
ts.
203
USA
ID-O
IGA
-000
-04-
004-
P09
/23/
2004
Au
dit
of
USA
ID’s
Co
mp
lian
ce
wit
h F
eder
al R
egu
lati
on
s in
A
war
din
g Ir
aq B
asic
Ed
uca
tio
n
Phas
e II
Co
ntr
act
01. D
id U
SAID
co
mp
ly w
ith
FA
R in
aw
ard
ing
th
e Ir
aq B
asic
Ed
uca
tio
n P
has
e II
Co
ntr
act?
01. F
or
the
area
s re
view
ed, S
IGIR
det
erm
ined
th
at U
SAID
co
mp
lied
wit
h a
pp
licab
le f
eder
al r
egu
lati
on
s in
aw
ard
ing
th
e Ir
aq B
asic
Ed
uca
tio
n P
has
e II
Co
ntr
act.
Appendix L
JAnUARY 30, 2007 i REPORT TO CONGRESS i L-3�
All
Com
plet
edA
udit
sby
All
Age
ncie
s(E
xpo
rted
on
1/11
/200
7)Ag
ency
Repo
rtN
umbe
rD
ate
Repo
rtT
itle
Obj
ecti
ves
Reco
mm
enda
tio
nsFi
ndin
gs
204
USA
ID-O
IGA
-267
-05-
005-
P01
/06/
2005
Au
dit
of
USA
ID’s
Co
mp
lian
ce
wit
h F
ed. R
egu
lati
on
s in
A
war
din
g t
he
Co
ntr
act
to
Kro
ll Se
curi
ty S
ervi
ces
Inc.
01. D
id U
SAID
co
mp
ly w
ith
FA
R in
aw
ard
ing
th
e co
ntr
act
for
secu
rity
ser
vice
in Ir
aq?
01. S
IGIR
rec
om
men
ded
th
at U
SAID
’s C
hie
f
Acq
uis
itio
n O
ffice
r is
sue
a n
oti
ce r
emin
din
g
all B
ure
au o
f M
anag
emen
t, O
ffice
of
Acq
uis
itio
n a
nd
Ass
ista
nce
per
son
nel
th
at
adeq
uat
e an
d c
om
ple
te d
ocu
men
tati
on
m
ust
be
pre
par
ed a
nd
ret
ain
ed in
all
pro
cure
men
ts w
hen
usi
ng
less
th
an f
ull
and
op
en c
om
pet
itio
n. T
his
do
cum
enta
tio
n
sho
uld
ad
equ
atel
y ex
pla
in t
he
con
trac
tor
sele
ctio
n a
nd
wh
y m
ult
iple
co
ntr
acto
rs
cou
ld n
ot
or
wer
e n
ot
con
sid
ered
fo
r th
e p
rocu
rem
ent.
(D
ue
to s
pac
e co
nst
rain
ts, s
om
e in
form
atio
n
has
bee
n le
ft o
ut.
To
vie
w t
he
com
ple
te li
st,
ple
ase
acce
ss t
he
offi
cial
do
cum
ent
fou
nd
o
n t
he
USA
ID w
ebsi
te: h
ttp
://w
ww
.usa
id.
go
v/p
ress
/rel
ease
s/)
01. U
SAID
did
no
t ad
equ
atel
y d
ocu
men
t u
se o
f le
ss t
han
fu
ll/o
pen
co
mp
etit
ion
. 02
. Ob
tain
ed s
ecu
rity
ser
vice
s u
sin
g le
tter
co
ntr
act
that
did
no
t m
eet
FAR
req
uir
emen
ts.
03. I
ncu
rred
mu
ltip
le p
ote
nti
al f
un
ds
con
tro
l vio
lati
on
s.
04. P
urc
has
ed a
rmo
red
veh
icle
s th
at d
id n
ot
mee
t U
SG a
rmo
rin
g
stan
dar
ds.
205
USA
ID-O
IGE-
267-
05-0
01-P
01/3
1/20
05A
ud
it o
f U
SAID
/Iraq
’s
Co
mm
un
ity
Act
ion
Pro
gra
m01
. Did
USA
ID/Ir
aq’s
Co
mm
un
ity
Act
ion
Pr
og
ram
ach
ieve
inte
nd
ed o
utp
uts
?01
. SIG
IR r
eco
mm
end
ed t
hat
USA
ID/Ir
aq
dev
elo
p a
nd
imp
lem
ent
a p
lan
of
acti
on
to
imp
rove
th
e in
teg
rity
of
the
dat
a in
th
e C
om
mu
nit
y A
ctio
n P
rog
ram
’s P
roje
ct
List
in o
rder
fo
r it
to
be
a m
ore
eff
ecti
ve
mo
nit
ori
ng
to
ol a
nd
a m
ore
acc
ura
te a
nd
re
liab
le d
ata
sou
rce
for
rep
ort
ing
pu
rpo
ses.
01. C
AP
ach
ieve
d in
ten
ded
ou
tpu
ts, b
ut
inte
rnal
co
ntr
ols
nee
d
to b
e st
ren
gth
ened
to
imp
rove
CA
P m
on
ito
rin
g a
nd
rep
ort
ing
p
roce
sses
.
206
USA
ID-O
IGE-
267-
05-0
02-P
02/2
8/20
05A
ud
it o
f U
SAID
/Iraq
’s H
ealt
h
Syst
em S
tren
gth
enin
g
Co
ntr
act
Act
ivit
ies
01. D
id U
SAID
/Iraq
’s H
ealt
h S
yste
m
Stre
ng
then
ing
Co
ntr
act
ach
ieve
inte
nd
ed
ou
tpu
ts?
01. S
IGIR
rec
om
men
ded
th
at U
SAID
/Iraq
d
evel
op
wri
tten
pro
ced
ure
s co
veri
ng
th
e re
view
an
d a
pp
rova
l of
con
trac
tor
and
C
og
niz
ant
Tech
nic
al O
ffice
r re
qu
ests
fo
r m
od
ifica
tio
ns
to f
utu
re h
ealt
h s
ecto
r co
ntr
acts
to
en
sure
tim
ely
and
effi
caci
ou
s d
isp
osi
tio
n o
f th
ese
req
ues
ts.
01.
Act
ivit
ies
un
der
th
is c
on
trac
t d
id n
ot
ach
ieve
inte
nd
ed
ob
ject
ives
. 02
. Co
ntr
acto
r d
id n
ot
effe
ctiv
ely
man
age
pro
gra
ms
to e
nsu
re
acti
viti
es w
ere
com
ple
ted
as
sch
edu
led
an
d d
eliv
erab
les
effe
ctiv
ely
pro
du
ced
. 03
. R
edu
ctio
n in
co
ntr
acto
r’s
cost
-cei
ling
pro
mp
ted
co
ntr
acto
r to
cu
rtai
l/can
cel a
ctiv
itie
s.
04.
Mis
sio
n n
eed
s to
imp
rove
pro
cess
fo
r re
view
ing
/ap
pro
vin
g
req
ues
ts f
or
con
trac
t m
od
ifica
tio
ns.
207
USA
ID-O
IGE-
267-
05-0
05-P
09/2
7/20
05U
SAID
/Iraq
’s C
ash
Co
ntr
ol
Pro
ced
ure
s01
. Did
USA
ID/Ir
aq m
anag
e it
s ca
shie
rin
g
op
erat
ion
s in
acc
ord
ance
wit
h e
stab
lish
ed
reg
ula
tio
ns,
po
licie
s, a
nd
pro
ced
ure
s?
02. D
id U
SAID
/Iraq
pro
per
ly c
alcu
late
an
d
dis
bu
rse
cash
pay
roll
pay
men
ts t
o it
s fo
reig
n
serv
ice
nat
ion
al w
ork
forc
e in
acc
ord
ance
w
ith
est
ablis
hed
reg
ula
tio
ns,
po
licie
s, a
nd
p
roce
du
res?
01. S
IGIR
rec
om
men
ded
th
at U
SAID
/Iraq
fi
nal
ize
and
imp
lem
ent
its
dra
ft p
olic
y re
qu
irin
g r
egio
nal
offi
ces
to a
ccep
t, in
w
riti
ng
, pet
ty c
ash
fu
nd
s d
eliv
ered
to
th
em
by
the
Mis
sio
n’s
cas
hie
r’s
offi
ce.
01. W
ith
on
e ex
cep
tio
n, U
SAID
/Iraq
man
aged
its
cash
ieri
ng
o
per
atio
ns
in a
cco
rdan
ce w
ith
est
ablis
hed
reg
ula
tio
ns,
po
licie
s,
and
pro
ced
ure
s.
02. U
SAID
/Iraq
pro
per
ly c
alcu
late
d a
nd
dis
bu
rsed
cas
h p
ayro
ll p
aym
ents
to
its
fore
ign
ser
vice
nat
ion
al (
FSN
) w
ork
forc
e fo
r th
e p
erio
d o
f Ja
nu
ary
1 to
May
31,
200
5.
208
USA
ID-O
IGE-
267-
06-0
02-P
02/1
6/20
06A
ud
it o
f U
SAID
/Iraq
’s N
on
-Ex
pen
dab
le P
rop
erty
01. T
o d
eter
min
e if
USA
ID/Ir
aq m
anag
ed it
s n
on
-exp
end
able
pro
per
ty in
acc
ord
ance
wit
h
agen
cy g
uid
elin
es.
01. U
SAID
/Iraq
pro
per
ty v
alu
ed a
t $2
3.5
mill
ion
in it
s n
on
-ex
pen
dab
le p
rop
erty
dat
abas
e w
as n
ot
man
aged
in a
cco
rdan
ce
wit
h U
SAID
gu
idan
ce.
02. T
he
aud
it c
ou
ld n
ot
veri
fy t
hat
a p
roje
cted
$21
.3 m
illio
n
was
co
rrec
tly
valu
ed in
th
e d
atab
ase,
no
r th
e ex
iste
nce
of
a p
roje
cted
$2.
9 m
illio
n in
no
n-e
xpen
dab
le p
rop
erty
incl
ud
ed in
th
e d
atab
ase.
03
. Mis
sio
n v
ehic
les
valu
ed a
t $2
.3 m
illio
n w
ere
no
t p
rop
erly
sa
feg
uar
ded
.