U.S. Army Corps of Engineers' Use of Award Fees on Contracts in Iraq and Afghanistan

摘要

The overall objective was to determine whether award fees paid by the U.S. Army Corps of Engineers (USACE) Transatlantic Programs Center (TAC) to contractors in support of operations in Iraq and Afghanistan were justified. See the Appendix for a discussion of the scope and methodology and for prior coverage related to the audit objectives. We performed this audit pursuant to Public Law 110-181, 'The National Defense Authorization Act for Fiscal Year 2008,' section 842, 'Investigation of Waste, Fraud, and Abuse in Wartime Contracts and Contracting Processes in Iraq and Afghanistan,' January 28, 2008. Section 842 requires 'thorough audits...to identify potential waste, fraud, and abuse in the performance of (1) Department of Defense contracts, subcontracts, and task and delivery orders for the logistical support of coalition forces in Iraq and Afghanistan; and (2) Federal agency contracts, subcontracts, and task and delivery orders for the performance of security and reconstruction functions in Iraq and Aghanistan.'.