Middle East Regional Office. Management and Internal Controls over Construction of a Heated Parking Garage and a Recreational Center at the U.S. Embassy in Astana, Kazakhastan

摘要

The Middle East Regional Office (MERO) of the Office of Inspector General (OIG) performed this limited-scope review under the authority of the Inspector General Act of 1978, as amended, and at the request of the Bureau of Overseas Building Operations (OBO), due to concerns about project expenditures, procurement actions, and a lack of design documents and permits. The objectives of this review were to determine whether: (1) the expenditures at Embassy Astana for the heated garage, recreation center, and the basketball court were authorized and appropriate; (2) the design, permits, and construction by Embassy Astana followed approved Bureau of Overseas Building Operations (OBO) procedures; (3) Embassy Astana followed approved OBO procedures for selection of the contractor(s) to perform the required work; (4) funds were properly paid to either the contractor(s) or subcontractor(s); and (5) OBO has adequate internal management controls in effect that should have been applied by Embassy Astana. To meet these objectives, OIG reviewed the expenditures, procurement actions, and contract files for the projects. OIG also reviewed the regulations for unauthorized commitments, funds for construction, cashier operations, overseas contracting, and the design approval process. Finally, the OIG team physically toured the recreation center and heated parking garage. OIGs limited-scope review took place from May 2009 to July 2009 in Washington, DC and in Astana, Kazakhstan. During the review, OIG met with Embassy Astana administrative managers and obtained brieings and documents describing financial management and procurement internal controls.