Administration of Contracts Funded by the Development Fund for Iraq

摘要

The overall objective of the audit was to determine whether the PCO complied with the Minister of Finance, IIG, memorandum, 'Administration of Development Fund for Iraq (DFI)-Funded Contracts,' June 15, 2004. Specifically, we were to determine whether the Director, PCO, effectively implemented the assigned responsibilities under the Memorandum to monitor and confirm contract performance, certify and/or make payments, and administer contracts or grants funded with monies from the DFI. Due to the absence of documentation and the impracticality of extended travel to all the PCO regions, we were unable to confirm contract performance for all the contracts reviewed or fully assess all aspects of the administration of contracts and grants. Further, because the Joint Area Support Group-Central (JASG-C) Comptroller, rather than the PCO, had responsibility for certifying and making payments, we modified our original objective to determine whether the Director, PCO, effectively monitored contracts to ensure the accurate recording of obligations, payments, and unpaid obligations, timely payments, and sufficient documentation for contracts and grants funded with monies from the DFI.