Department of States Demining Activities in Afghanistan: Audit of Incurred Costs by Mine Clearance Planning Agency

From April 1, 2008, to March 31, 2013, the Department of States Bureau of Political-Military Affairs Office of Weapons Removal and Abatement (PMWRA) issued five grants to the Mine Clearance Planning Agency (MCPA)an Afghanistan-based international humanitariandemining organizationfor demining activities in Afghanistan. Totaling over $13 million, these grants were to provide support for the removalof land mines and unexploded ordnance in Afghanistan. SIGARs financial audit, performed by RMA Associates, LLC (RMA), reviewed $13.4 million in expenditures charged to the five grants from April 1, 2008, through March 31, 2013. The objectives of the audit were to (1) identify and report on significant deficiencies or material weaknesses in MCPAs internal controls related to the grants; (2) identify and report oninstances of material noncompliance with the terms of the grants and applicable laws and regulations, including any potential fraud orabuse; (3) determine and report on whether MCPA had taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of MCPAs Special Purpose Financial Statement. See RMAs report for the precise audit objectives. In contracting with an independent audit firm and drawing from the results of a contracted audit, SIGAR is required by auditing standards to provide oversight of the work performed. Accordingly, SIGAR reviewed RMAs audit results and found them to be in accordance with generally accepted government auditing standards.