Interim Audit Report on Improper Obligations Using the Iraq Relief and Reconstruction Fund (IRRF 2)
SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION ARLINGTON VA
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This review was announced on July 21, 2006, with the overall objective of determining the amount of Iraq Relief and Reconstruction Fund IRRF unmatched disbursements, and whether the U.S. Government agencies have established adequate management controls over IRRF unmatched disbursements. During our review of unmatched disbursements we found 96 obligations totaling about 362 million that described the vendor name as Dummy Vendor . The term Dummy Vendor was used in the U.S. Army Corps of Engineers Financial Management System to allow entering data into a data field for vendors when no specific vendor existed. We do not believe in using this term there was any attempt to mislead on the true status of obligations. The U.S. Army Corps of Engineers has since changed this terminology from dummy vendor to IRRF in-scope modifications and estimate cost-to-complete projects to more accurately reflect their purpose for the obligations. The objective of this interim audit was to assess whether these obligations of IRRF funds initially noted as Dummy Vendor met the criteria for proper obligations.
- Economics and Cost Analysis
- Government and Political Science
- Logistics, Military Facilities and Supplies