tailieunhanh - FIINAALL FORREENSSIIC AUDIITT REEPPORRTT OFF IIRRAAQ REECONSSTTRRUCTTIION FUNDSS

NOP officials did not ensure consistent oversight of organic operations by certifying agents. For example, the four certifying agents we visited had different criteria for determining whether noncompliances were major or minor and not all had them clearly defined. One of the certifying agents we visited developed outdoor access dimension requirements for poultry based on organic industry standards while the other three did not. We also found that three certifying agents did not ensure that six split operations9 adequately described procedures to prevent the commingling of organic products with nonorganic substances. These inconsistencies occurred because the review guide that AMS. | OFFICE OF THE SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION Final Forensic Audit Report of Iraq Reconstruction Funds SIGIR 12-017 July 13 2012 Special Inspector General for IRAQ Reconstruction Summary of Report SIGIR 12-017 Why SIGIR Did This Study Public Law 108-106 as amended requires the Special Inspector General for Iraq Reconstruction SIGIR to perform forensic audits and issue a final report on all funding appropriated for the relief and reconstruction of Iraq. A forensic audit involves the systematic examination of a program s internal controls over expenditures and financial data for indications of fraudulent wasteful or abusive activities. This report summarizes the results of SIGIR s forensic audits and investigations of Iraq reconstruction funds and satisfies the requirement for a final forensic audit report. Congress has appropriated about billion through Fiscal Year 2011 for Iraq reconstruction. The funds were appropriated or allocated to the Department of Defense DoD the Department of State DoS and the . Agency for International Development USAID . The funds were appropriated to the Iraq Relief and Reconstruction Fund Iraq Security Forces Fund Economic Support Fund Commander s Emergency Response Program and the International Narcotics Control and Law Enforcement account. Recommendations This report contains no recommendations. Management Comments We did not receive comments on this report. July 13 2012 Final Forensic Audit Report of Iraq Reconstruction Funds What SIGIR Found SIGIR audits inspections and investigations have found serious weaknesses in the government s controls over Iraq reconstruction funds that put billions of American taxpayer dollars at risk of waste and misappropriation. The precise amount lost to fraud and waste can never be known but SIGIR believes it is significant. As of June 30 2012 SIGIR audit reports had questioned million in costs and SIGIR Investigations working with other agencies had resulted in .

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