Attestation Engagement Concerning the Award of Non-Competitive Contract DACA63-03-D-0005 to Kellogg, Brown, and Root Services, Inc

摘要

The Special Inspector General for Iraq Reconstruction (SIGIR) was asked by the DoD's Defense Reconstruction Support Office to provide an attestation on a noncompetitively awarded contract that Kellogg, Brown & Root obtained prior to the advent of the 2003 Iraq war. We performed agreed-upon procedures to determine whether the non-competitive award of the contract was appropriately justified and whether the goods and services delivered and billed for were those required under the contract. As the following report substantiates, we conclude that the use of the non-competitive contract was appropriately justified and that the goods and services delivered and billed for were those required under the contract. United Nations Security Council Resolution 1483 (UNSCR 1483), dated May 22, 2003, noted the establishment of the Development Fund for Iraq (DFI). UNSCR 1483 authorized the Coalition Provisional Authority (CPA), in consultation with the Iraqi interim administration, to direct disbursements from the DFI. Paragraph 14 of UNSCR 1483 directs that the DFI shall be used in a transparent manner to meet the humanitarian needs of the Iraqi people, for the economic reconstruction and repair of Iraq's infrastructure, for the continued disarmament of Iraq, for the costs of Iraqi civilian administration, and for other purposes benefiting the people of Iraq. The CPA ceased to exist on June 28, 2004, and the CPA Administrator passed governing authority to the Interim Iraqi Government.