Iraq Reconstruction Funds: Forensic Audits Identifying Fraud, Waste, and Abuse - Interim Report #5

Abstract

Abstract : Public Law 108-106, as amended, requires that the Special Inspector General for Iraq Reconstruction (SIGIR) prepare a final forensic audit report on all funding appropriated for the reconstruction of Iraq, which to date totals about $53.8 billion. We are reporting our results periodically to keep Congress apprised, and a final cumulative report will eventually address all findings identified through this effort. This report, the fifth in a series of interim reports, describes the methodology and updates the results of our forensic audit efforts to date. Our first interim report discussed our analysis of Department of Defense (DoD) expenditures. Our second interim report discussed our analysis of U.S. Agency for International Development (USAID) expenditure. Our third interim report discussed our analysis of Department of State (DoS) expenditure data. Our fourth interim report discussed our analysis of possible duplicative payments at DoD and USAID. This report provides the results of our analysis of possible duplicate payments at DoS and our analysis of separation of duties in Commander's Emergency Response Program (CERP) transactions entered into DoD's Deployable Disbursing System (DDS). It also updates information on our review of anomalies identified in earlier reports. The information is being reported cumulatively, and a final report will encompass total reconstruction funds. Table 1 identifies total appropriations by fund as reported in the July 30, 2010, SIGIR Quarterly Report to the Congress.