Objective
Our objective was to determine whether the Combined Security Transition Command–Afghanistan (CSTC–A) and the Afghanistan Ministry of Interior (MoI) have established effective controls for oversight of MoI fuel contracts.
Finding
CSTC–A and MoI oversight of the MoI fuel contracts was not effective. Although some CSTC–A officials performed limited oversight of MoI fuel activities, those officials did not coordinate their efforts. In addition, MoI did not consistently provide fuel consumption data to the Afghanistan National Police (ANP), and CSTC–A did not determine which ANP units were not reporting consumption data as required by the Fiscal Year 1394 Commitment Letter. This occurred because:
- CSTC–A’s organizational structure does not have well-defined roles and responsibilities for contract oversight.
- CSTC–A did not enforce the fuel reporting requirements within the commitment letter or hold MoI accountable when MoI did not institute controls over the contract management process.
As a result of the lack of contract oversight and insufficient reporting data, CSTC–A did not have reasonable assurance that the fuel ordered and delivered to the ANP on the three MoI contracts, valued at $437.6 million, supported actual ANP requirements and was used for its intended purpose.
Recommendations
We recommend that the Commander, CSTC–A, in conjunction with the Commander, United States Forces–Afghanistan:
- Issue guidance that establishes specific oversight responsibilities for the Afghan MoI fuel contracts for each essential function; and identify:
- a CSTC–A or United States Forces–Afghanistan official to determine the adequacy of ANP fuel consumption data;
- a CSTC–A official to impose the consequences outlined in the commitment letter agreements when MoI does not fulfil its requirements.
- Develop reliable methods to determine whether the reported MoI fuel consumption data had been accurately documented so that there is reasonable assurance that future contract fuel allocation rates are fair and meet Afghan requirements.
- Include in the Fiscal Year 1395 Commitment Letter improved reporting requirements designed to specify adequate documentation of the Afghan MoI fuel consumption and provide clearer consequences for MoI’s noncompliance that CSTC–A would be willing to impose.
Management Comments and Our Response
The Deputy Chief of Staff Security Assistance, responding for the Commander CSTC–A, addressed all specifics of Recommendations 1.a and 1.c and partially addressed 1.b. We request that the Deputy Chief of Staff provide additional comments on Recommendation 1.b.