Dec. 1, 2016
The Combined Security Transition Command-Afghanistan Needs to Strengthen the Controls Over U.S. Direct Assistance Funding
We determined whether the Combined Security Transition Command–Afghanistan (CSTC-A) and the Government of Islamic Republic of Afghanistan’s (GIRoA’s) Ministries of Defense and Interior (MoD and MoI) have established and implemented effective controls over the contract management process.
This is one in a series of DoD Office of Inspector General audits and evaluations of controls over U.S. direct assistance provided to GIRoA in support of the Afghan National Defense and Security Forces. We initiated the series of audits in response to the FY 2015 National Defense Authorization Act, which required that the DoD Office of the Inspector General conduct a comprehensive assessment of the financial management capacity and risks within the Afghanistan MoD and MoI. Previous audits focused on CSTC-A and GIRoA controls over the contract management process and GIRoA’s controls to effectively manage asset accountability for vehicles; while an ongoing audit is currently focused on CSTC-A and GIRoA’s oversight of large fuel contracts.