OFFICE OF THE SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION

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SSIIGGIIRR--0066--001155 AAAPPPRRRIIILLL222888,,,222000000666 
SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION 

400 Army Navy Drive • Arlington, Virginia 22202 

April 28, 2006 

MEMORANDUM FOR COMMANDING GENERAL, JOINT CONTRACTING 

COMMAND-IRAQ/AFGHANISTAN 

SUBJECT: Audit Report on Iraqi Armed Forces Seized Assets Fund: Review of 

Contracts and Financial Documents (SIGIR-06-015) 

We are providing this audit report for your information and use. We performed the audit 

in accordance with our statutory duties contained in Public Law 108-106, as amended, 

which requires that we provide for the independent and objective conduct of audits, as 

well as leadership and coordination of and recommendations on policies designed to 

promote economy, efficiency, and effectiveness in the administration of Iraq relief and 

reconstruction programs and operations and to prevent and detect waste, fraud, and 

abuse. 

We considered comments from the Joint Contracting Command-Iraq/Afghanistan on the 

draft of this report when preparing the final. 

We appreciate the courtesies extended to the staff. For additional information on this 

report, please contact Mr. Joseph T. McDermott at (703) 343-7926, or by email at 

joseph.mcdermott@iraq.centcom.mil; or Mr. Clifton Spruill at (703) 343-9275, or by 

email at clifton.spruill@iraq.centcom.mil. For the report distribution, see Appendix D. 

 

Stuart W. Bowen, Jr. 

 Inspector General 

cc: Distribution 
i 

Special Inspector General for Iraq Reconstruction 

SIGIR-06-015 April 28, 2006 

Iraqi Armed Forces Seized Assets Fund: 

Review of Contracts and Financial Documents 

Executive Summary 

Introduction. In response to a U.S. Army Audit Agency recommendation, the MultiNational Security Transition Command-Iraq (MNSTC-I) requested the Special Inspector 

General for Iraq Reconstruction (SIGIR) conduct a further review of MNSTCI-I’s 

reconciliation of the Iraqi Armed Forces (IAF) Seized Assets Fund and associated 

financial disbursing documents to determine whether there were issues warranting further 

investigation. SIGIR subsequently obtained custody of MNSTC-I’s internal review 

workpapers and IAF Seized Assets Fund financial disbursing documents. The Joint 

Contracting Command-Iraq/Afghanistan (JCC-I/A) also maintains a centralized contract 

database and SIGIR used information in this database to verify MNSTC-I’s records. 

Objective. The objective of this review was to determine whether the JCC-I/A 

centralized contract database contained complete records of Seized Assets Fund 

transactions. 

Results. JCC-I/A does not have complete records of Seized Assets Fund transactions. 

We identified numerous documents in MNSTC-I’s records that were not in JCC-I/A’s 

database, and vice versa. Discrepancies included missing contracts and contract 

numbers, and supporting invoices. Our analysis of the combined records found payments 

exceeding documentation limits, potential overpayments, and potential de-obligations. 

We also reported separately on our review of the status of documentation maintained by 

MNSTC-I for the reconciliation of IAF seized assets.1

 

Indications of Potential Fraud. During this review, we also noted indications of 

potential fraud and referred those matters to the SIGIR Assistant Inspector General for 

Investigations for action. Related investigations are continuing. 

Management Actions. We noted during the course of our review that MNSTC-I had 

initiated training for its paying officers and developed standard operating procedures and 

other guidance that, if implemented and enforced, could address many of the problems 

discussed in this report. However, we did not address the effectiveness of these changes 

within the scope of this review. 

Recommendations. We recommend the Commanding General, JCC-I/A, in cooperation 

with the Commanding General, MNSTC-I: 

• Establish a plan and process and execute the handover of original and copied 

contract documents and files to, in so far as possible, meet the requirements for 

complete and accurate records for both organizations. 

 

1 Review of the Multi-National Security Transition Command-Iraq Reconciliation of the Iraqi Armed 

Forces Seized Assets Fund, SIGIR-06-010, April 2006. 
ii

• Review related contracting and payment actions in light of newly turned over 

documents and files to determine the extent previously completed payment, 

contract close outs, and other related actions should be reconsidered. 

• Take action to recover any overpayments or payments to wrong contractors. 

• Take action to de-obligate any funds that remain available for better use. 

Management Comments and Audit Response. JCC-I/A and MNSTC-I officials 

concurred with the finding and recommendations. Actions are underway to implement 

the recommendations. The comments received are fully responsive. 
Table of Contents 

Executive Summary i 

Introduction 

Background 1 

Objective 1 

Finding 

Iraqi Armed Forces Seized Assets Fund: 

 Contracts and Financial Documents 2 

Appendices 

A. Scope and Methodology 7 

B. Details of 2003 and 2004 Contracts Reviewed with 

 Potential Overpayments, De-obligation Actions and Payments 

 to Wrong Contractors 9 

C. Acronyms 11 

D. Report Distribution 12 

E. Audit Team Members 14

Management Comments 

Commanding General, Joint Contracting Command-Iraq/Afghanistan 15 

 
1

Introduction 

Background 

This review is a follow on to the Multi-National Security Transition Command-Iraq 

(MNSTC-I) draft Audit Report Project: No: IA-2005-01 – “Reconciliation of the Iraqi Armed 

Forces (IAF) Seized Assets Fund July 31, 2003 – April 20, 2005” (dated November 14, 

2005). On May 30, 2005, the U.S. Army Audit Agency, with the permission of MNSTC-I, 

took possession of available Iraqi Armed Forces (IAF) Seized Assets Fund contracting and 

financial records from offices located at Headquarters, MNSTC-I. These records were 

secured in the vault maintained by the Joint Area Support Group-Central (JASG-C) 

Comptroller, U.S. Embassy Baghdad. In Audit Report A-2005-0332-ALE (dated 

September 30, 2005), USAAA recommended MNSTC-I reconcile the IAF Seized Assets 

Fund and report any accounting discrepancies to SIGIR. 

MNSTC-I complied with the Army Audit Agency’s recommendation to perform a 

reconciliation of the IAF Seized Assets Fund. MNSTC-I concluded the available records 

were too incomplete and unreliable to be audited and a valid reconciliation could not be 

achieved. Based on these findings, MNSTC-I reported the results to SIGIR for further 

review. On December 10, 2005, SIGIR auditors obtained custody of MNSTC-I’s internal 

review workpapers and other secured financial documents for further, in-depth review, which 

we began in January 2006. 

Objective 

The objective of this review was to determine whether the JCC-I/A centralized contract 

database contained complete records of Seized Assets Fund transactions. 

For a discussion of the audit scope, methodology, and a summary of prior coverage, see 

Appendix A. For definitions of the acronyms used in this report, see Appendix C. For a list 

of the audit team members, see Appendix E. 
2

Iraqi Armed Forces Seized Assets Fund - Contracts and 

Financial Documents 

Our review and analysis revealed numerous examples of inconsistencies between IAF Seized 

Assets Fund records and those maintained by JCC-I/A. These include examples in which 

JCC-I/A had contract information, but was missing corresponding payment information, and 

where MNSTC-I had contract payment information but did not have copies of the applicable 

contracts. This condition, in part, may have existed because the IAF Seized Assets Fund 

records were secured in May 2005 and only released to the SIGIR auditors in 

December 2005. JCC-I/A may not have known the records existed. This lack of knowledge 

may have effectively blocked access to certain contracts and the pertinent contract 

information contained in those records. However, our review also determined that improved 

communications between MNSTC-I and JCC-I/A during the execution of the contracts could 

have eliminated many of the errors we found. 

JCC-I/A closed out numerous contracts based largely on anecdotal information from 

contractors regarding the status of the contract, whether contract requirements were met, and 

the extent payments had been made to the contractor. JCC-I/A did not have adequate 

documentation to support the receipt of goods and services or payments made to the 

contractors and did not know such documentation existed. We identified numerous examples 

where JCC-I/A closed the contracts without knowing documents existed to indicate potential 

overpayments or the potential to de-obligate funds. 

Years 2003 and 2004 Contract Files and Supporting 

Documentation 

While we identified some payments common to the JCC-I/A database and the contract files, 

overall, there were significant differences between the information contained in the JCC-I/A 

contract files, the JCC-I/A contracting database and the contracting and financial documents 

provided by MNSTC-I. Record keeping was inconsistent and coordination was lacking 

between the approving authorities, contracting officers, contract administrators, and 

disbursing officers making contracts payments. 

We identified contract files that lacked pertinent documents such as SF-30,2 SF-44a,3 SF1449,4

 SF-1034,5 DD-250,6 and DA-3953.7 We also identified several contract payments 

made without supporting documentation. The following is a summary of our review findings 

of the contract files and additional support documentation. We have included excerpts from 

the JCC-I/A database captured during our review. 

 

2

 Standard Form 30, Amendment of Solicitation/Modification of Contract. 

3

 Standard Form 44a3, Purchase Order-Invoice-Voucher. 4

 Standard Form 1449, Solicitation/Contract/Order for Commercial Items. 

5

 Standard Form 1034, Public Voucher for Purchases and Services Other Than Personal. 

6

 DD Form 250, Material Inspection and Receiving Report. 

7

 Department of the Army 3953, Purchase Request and Commitment. 
3

Table 1. Summary Findings 

Contract Files and Supporting Documentation 

(Years 2003 and 2004) 

 2003 Contracts 2004 Contracts 

Contract Issues Number Amount Number Amount 

Potential Overpayments 10 $3,343,847 7 $3,910,236

Potential De-obligation Actions 18 $96,876,208 19 $169,196,520

No Contract/Contract Number 21* $3,358,512 75** $12,919,802

Payments to Wrong Contractor 2 $584,192 5 $1,723,254

DD250s without SF1034 51 $30,226,132 27 $13,875,150

SF44s Over $2,500 6 $34,303 57 $751,695

*19 contract numbers without a corresponding contract, 2 transactions without contract 

numbers 

**28 contract numbers without a corresponding contract, 47 transactions without contract 

numbers 

Potential Overpayments. We identified 10 contracts from 2003 with potential over 

payments, estimated at $3,343,847 and 7 contracts from 2004 with potential over payments, 

estimated at $3,910,236. For example: 

• DABV01-03-M-0003. The JCC-I/A database indicated the contract award amount 

was $271,200. We identified documentation in the form of SF-1034s and DD-250s to 

support payments of $561,430, resulting in a potential overpayment of $290,230. 

• APFCRP40420001. The JCC-I/A database indicated the contract award amount was 

$500,000. We identified documentation in the form of SF-1034 and SF-44 to support 

payments of $581,000, resulting in a potential overpayment of $81,000. 

• DABV01-03-M-0034: Our analysis of MNSTC-I records shows a contract award for 

$4,302,337 supported by SF- 1449 and multiple SF-30s, and payments of $6,183,065 

based on SF-1034s and DD-250s. This indicates a potential overpayment of 

$1,880,728. A note in the JCC-I/A database stated that the contractor was overpaid 

but returned the overpayment. However, we could not reconcile the numbers in JCCI/A’s database. 

• DABV01-04-C3075: The incomplete contract has an estimated value of $2,355,008 

with multiple payments totaling about $4,758,407, resulting in possible overpayment 

of $2,403,399. Per the JCC-I/A database, the contractor confirmed the contract was 

paid in full. JCC-I/A showed award of $4,214,731 and payments of $3,061,339. 
4

Potential De-Obligation Actions. We examined contracts with potential de-obligation 

issues in the JCC-I/A Contracting database and identified 18 contracts with potential deobligations for 2003, estimated at $96,876,208 and 19 contracts with potential de-obligations 

for 2004, estimated at $169,196,520. 8 For example: 

• DABV01-03-M-0029. The JCC-I/A database indicated the contract award amount 

was $2,472,031, but no payments were documented for the contract. We located 

documentation (SF-1034s and DD-250) to support $1,030,272 in payments to the 

contractor, leaving a balance of $1,441,759 for potential de-obligation. 

• W914NS-04-D-0116. The JCC-I/A database indicated the contract award amount 

was $14,014,139, but no payments were documented for the contract. We located 

documentation (DD-250) to support $988,709 in payments to the contractor, leaving 

a balance of $13,025,430 for potential de-obligation. 

• W56HZV-04-D-0181: The JCC-I/A database showed no contract or payments for 

this contract number. Our records indicated a contract award of $120,125,151and 

possible payments totaling $2,690,642, leaving about $117,434,509 for potential deobligation. 

• DABV01-03-C-0002: The JCC-I/A database showed the contract award was for 

$101,386,373 with payments totaling $34,499,786, leaving a potential de-obligation 

of $66,886,575. 

Missing Contract/Contract Number. We identified 19 invoices/payments with contract 

numbers without a corresponding contract, and 2 transactions without contract numbers 

totaling $3,358,512 for 2003 and 28 invoices/payments with contract numbers without a 

corresponding contract and 47 transactions without contract numbers totaling $12,919,802 

for 2004. One contractor received multiple payments, totaling $93,474, without a contract or 

contract number to support the payment. 

• DABV01-03-C-0102. Cash payment on SF-1034 dated 24 January 2004 to a 

corporation of $810,248. This contract is not listed in JCC-I/A database.

• Missing Contract Number: Payment in cash was paid to a corporation on SF-1034 

dated December 24, 2003, for $182,810. 

• DABV01-04-M-0007. Contract is not identified. We located an SF-1034 with Iraqi 

receipts totaling 79,095,000 in Iraqi Dinars (converted @1500 to $1 = $52,730). Per 

JCC-I/A there is no record of services provided, invoices, receiving documents, or 

payment voucher receipts. This contract was either never awarded or cancelled. 

Attempts to contact the contractor were unsuccessful.

Payments to Wrong Contractor. We found 2 contracts in 2003 for $584,192 and 5 for 

$1,723,254 in 2004 where payments were made to the wrong contractor under the same 

contract number. For example: 

• DABV01-03-D-0001 and DABV01-03-M-0094. We identified four payments paid 

under these different contract numbers to contractors that differed from the 

contractor listed on the contract documents. The total of the incorrect payments is 

$584,192. 

 

8

 A de-obligation is a redistribution of either unobligated balances of budget authority provided in a previous 

year, or budget authority provided in the current year between appropriations or funds for the benefit of the 

gaining appropriation or fund. 
5

• DABV01-04-C-0002. A payment of $1,665,863 was paid to one corporation. We 

obtained copies of the contract and all related documents from the JCC-I/A database 

and verified the contractor under this contractor number was a different company. In 

addition, we identified five (5) improper contract payments totaling $57,391 possibly 

paid to wrong contractors. 

DD-250s without SF-1034. We identified 51 DD-250, Material Inspection and Receiving 

Reports, valued at approximately $30,226,132 for 2003, and 27 totaling $13,875,150 for 

2004 without supporting documentation of payments or receipts. This included DD-250s 

without the signatures required to validate the receipt of services or products. In many cases, 

the SF- 1034 indicated the payments were made on the basis of incomplete DD-250s. We 

also found payments documented in the JCC-I/A database without a supporting SF-1034 to 

document the payment. 

SF-44 Purchase Order, Invoice, Voucher. We noted numerous payments made based on 

SF-44s which exceeded the $2,500 limit for payment on an SF-44.9 For FY 2003, we 

identified 6 SF-44s exceeding the dollar-limit, ranging from $3,080 to $8,298. For FY 2004 

we identified 57 SF-44s exceeding the dollar limit, ranging from $2,560 to $500,000. We 

also identified numerous SF-44, Purchase Order, Invoice, and Voucher with contract 

numbers but without corresponding contracts in the available files, the JCC-I/A Contracting 

Database, or in the JCC-I/A contract files. We were unable to determine whether a log of 

the SF-44 payments existed or the procedures for issuing the contract numbers for micropurchases. Payments were made in cash to vendors with either US dollars or Iraqi Dinars. 

Conclusion 

During the execution of the contracts we reviewed, MNSTC-I and JCC-I/A did not 

effectively coordinate the management of the documents required to carryout and record 

contract management actions. JCC-I/A and IAF Seized Assets Fund contract files were 

incomplete. Some documents, including actual contract awards, were missing, as were some 

amendments/modifications, de-obligation confirmations, and closure checklists/forms. We 

noted different contract officers administered the contract over relatively short periods of 

time, indicating that personnel turnover may have contributed to the inconsistent 

coordination we observed in our review of the documentation. JCC-I/A appears to have 

followed its established procedures in attempting to validate the completion of contracts and 

contract payments with the individual contractors. 

We have informed JCC-I/A management of the existence of additional contract documents, 

including some FY 2005 contract files, which may affect the status of numerous contracts 

currently in the JCC-I/A Contracting Database and may require further action by the 

contracting office. We also reported separately on our review of the status of documentation 

maintained by MNSTC-I for the reconciliation of IAF seized assets.10 

Indications of Potential Fraud. During this review we noted indications of potential fraud 

and referred those matters to the SIGIR Assistant Inspector General for Investigations for 

action. Related investigations are continuing. 

 

9

 SF-44s were initially limited to $2,500, but the limit was later increased to $5,000. 

10 Review of the Multi-National Security Transition Command-Iraq Reconciliation of the Iraqi Armed Forces 

Seized Assets Fund, SIGIR-06-010, April 2006. 
6

Management Actions. We noted during the course of our review that MNSTC-I had 

initiated training for its paying officers and developed standard operating procedures and 

other guidance that, if implemented and enforced, could address many of the problems 

discussed in this report. However, we did not address the effectiveness of these changes 

within the scope of this report. 

Recommendations, Management Comments and Audit Response

We recommend the Commanding General, JCC-IA, in cooperation with the Commanding 

General, MNSTC-I: 

• Establish a plan and process and execute the handover of original and copied contract 

documents and files to, in so far as possible, meet the requirements for complete and 

accurate records for both organizations.

• Review related contracting and payment actions in light of newly turned over 

documents and files to determine the extent previously completed payment, contract 

close outs, and other related actions should be reconsidered. 

• Take action to recover any overpayments and payments to wrong contractors. 

• Take action to de-obligate any funds that remain available for better use.

JCC-I/A and MNSTC-I officials concurred with the finding and recommendations. Actions 

are underway to implement the recommendations. The comments received are fully 

responsive. 
7

Appendix A. Scope and Methodology 

We began this review in January 2006 (SIGIR Project No. 6001) after obtaining MNSTC-I 

draft Audit Report on the Iraqi Armed Forces Seized Assets Fund, (Project IA-2005-01, 

dated November 14, 2005), and supporting workpapers. To accomplish our objectives we 

reviewed the MNSTC-I audit report and supporting workpapers and revalidated the 

reconciliation. In addition, we obtained and conducted a thorough review of financial 

documents obtained from the Joint Area Support Group-Central Comptroller which included 

files of contracts, daily business transaction records, end of month payroll records and pay 

agent account records from June 1, 2003 - April 20, 2005. We conducted this review from 

January through March 2006. 

 

To obtain knowledge about the subject audit and recommendations to MNSTC-I for 

corrective action we reviewed Army Audit Agency Audit Report A-2005-0332-ALE, dated 

September 30, 2005, to MNSTC-I to reconcile the Iraqi Armed Forces Seized Assets Fund 

and report any accounting discrepancies to SIGIR. 

Following our review and analysis of the MNSTC-I internal audit report and workpapers, we 

met with the MNSTC-I internal auditors and obtained the financial records stored in the 

JASG-C Comptroller’s vault. The secured files were for the period of years 2003 and 2004. 

Our in-depth review and analysis included contract files, contracts, contractors, vendors, 

contracting officers, daily business transaction records, pay agent files, payroll files, 

certifying and approving officials, contract awards and disbursements based on available 

Standard Forms-1034 and Standard Forms-44 for check and cash payments. We then 

compared data to Joint Contracting Command-Iraq/Afghanistan Contracting Database and 

the JCC-I/A contract files to validate data. 

To determine if the contracts were potentially overpaid, had potential for needing deobligations, or if payments were made erroneously, we:

• reviewed the files and annotated relevant information in Excel spreadsheets, 

including the contract number, contracting officer, amount of the contract award and 

any amendments found, disbursements documented against the contract and officials 

signing off on the disbursements 

• summed the contract and amendment amounts and compared the disbursements made 

against the contract to determine any differences 

• examined the contracts in the JCC-I/A Contracting Database to verify contract awards 

and payments and obtained copies of the contract and all related documents from the 

JCC-I/A contract files for verification 

• verified some contract award and payment amounts, but concluded the JCC-I/A 

database was incomplete and did not contain much of the documentation we had in 

our possession 

• analyzed Daily Business Transaction records to match SF-1034 payments with 

applicable contract numbers 

We conducted this review from January 2006 through March 2006, in accordance with 

generally accepted government auditing standards. 
8

Use of Computer-Processed Data. We used computer-processed data from the JCCI/A contracting database, JCC-I/A contract files, and the Iraq Reconstruction 

Management System to perform this audit. We did not assess the general or application 

controls of any database or system. 

Prior Coverage. We reviewed the following reports: 

Special Inspector General for Iraq Reconstruction. Reports can be accessed on its website 

http://www.sigir.mil. 

• “Control of Cash Provided to South-Central Iraq,” (SIGIR 05-006, April 30, 2005) 

• “Coalition Provisional Authority Comptroller Cash Management Controls Over the 

Development Fund for Iraq,” (SIGIR 04-009, July 28, 2004) 

U.S. Army Audit Agency. 

• “Followup Audit of the Commanders’ Emergency Response Program and Quick 

Response Fund, Multi-National Security Transition Command-Iraq”, (A-2005-0332-

ALE, Sep. 30, 2005) 
9

Appendix B. Details of 2003 and 2004 Contracts 

Reviewed with Potential Overpayments, De-obligation 

Actions, and Payments to Wrong Contractors 

Exhibit 1. Potential Over Payments 

2003 2004

Contract Number Amount Contract Number Amount

DABV01-03-A-0005 $10,295 APFCRP40420001 $81,000

DABV01-03-C-0034 $173,246 DABV01-04-D-0001 $710,251

DABV01-03-D-0002 $806,333 DABV01-04-A-0013 $645,046

DABV01-03-M-0003 $290,230 DABV01-04-C-3075 $2,403,399

DABV01-03-M-0004 $28,392 DABV01-04-M-0016 $8,500

DABV01-03-M-0006 $83,453 W914NS-04-C-9005 $42,000

DABV01-03-M-0007 $66,500 W914NS-04-M-9040 $20,040

DABV01-03-M-0034 $1,880,728 Total $3,910,236

DABV01-03-M-0043 $3,670 

DABV01-03-M-0072 $1,000 

Total $3,343,847 
10

Exhibit 2. Potential De-Obligation Actions 

2003 2004

Contract Number Amount Contract Number Amount

DABV01-03-C-0002 $66,886,587 DABV01-04-A-0013 $118,613

DABV01-03-C-0018 $1,312,935 DABV01-04-C-0005 $956,488

DABV01-03-C-0021 $18,890,092 DABV01-04-C-3023 $34,800

DABV01-03-C-0033 $1,206,892 DABV01-04-C-3069 $3,177

DABV01-03-M-0005 $1,186,700 DABV01-04-M-0020 $1,142,880

DABV01-03-M-0009 $4,900 DABV01-04-M-0022 $19,110

DABV01-03-M-0011 $57,795 DABV01-04-M-0049 $495,600

DABV01-03-M-0015 $277,560 DABV01-04-M-0106 $260,480

DABV01-03-M-0021 $2,300 DABV01-04-M-J003 $27,705

DABV01-03-M-0022 $24,320 DABV01-04-M-J007 $8,688

DABV01-03-M-0027 $178,339 DABV01-04-M-J011 $3,500

DABV01-03-M-0029 $1,441,759 DABV01-04-M-J010 $107,100

DABV01-03-M-0032 $1,191 FY5866-04-C-0002 $6,157,850

DABV01-03-M-0036 $4,473,369 FY5866-04-C-0003 $6,459,300

DABV01-03-M-0093 $900,000 W56HZV-04-D-0181 $117,434,509

DABV01-03-M-0094 $1,325 W914NS-04-C-9001 $21,237,903

DABV01-03-M-0100 $23,594 W914NS-04-D-0107 $1,293,887

DABV01-03-M-5048 $6,550 W914NS-04-D-0116 $13,025,430

Total $96,876,208 W914NS-04-M-9193 $409,500

 Total $169,196,520

Exhibit 3. Payments to Wrong Contractor 

2003 2004

Contract Number Amount Contract Number Amount

DABV01-03-D-0001 $514,894 DABV01-04-C-0002 $1,665,863

DABV01-03-M-0094 $69,298 DABV01-04-M-0021 $2,750

Total $584,192 DABV01-04-M-0129 $28,074

 DABV01-04-M-3005 $12,700

 DABV01-04-M-3006 $13,867

 Total $1,723,254
11

Appendix C. Acronyms 

IAF Iraqi Armed Forces 

JASG-C Joint Area Support Group-Central 

JCC-I/A Joint Contracting Command-Iraq/Afghanistan 

MNSTC-I Multi-National Security Transition Command-Iraq 

SIGIR Special Inspector General for Iraq Reconstruction 
12

Appendix D. Report Distribution 

Department of State 

Secretary of State 

Senior Advisor to the Secretary and Coordinator for Iraq 

U.S. Ambassador to Iraq 

Director, Iraq Reconstruction Management Office 

Mission Director-Iraq, U.S. Agency for International Development 

Inspector General, Department of State 

Department of Defense 

Secretary of Defense 

Deputy Secretary of Defense 

Director, Defense Reconstruction Support Office 

Under Secretary of Defense (Comptroller)/Chief Financial Officer 

 Deputy Chief Financial Officer 

 Deputy Comptroller (Program/Budget) 

Inspector General, Department of Defense 

Director, Defense Contract Audit Agency 

Director, Defense Finance and Accounting Service 

Director, Defense Contract Management Agency 

Department of the Army 

Assistant Secretary of the Army for Acquisition, Logistics, and Technology 

Principal Deputy to the Assistant Secretary of the Army for Acquisition, Logistics, 

and Technology 

Deputy Assistant Secretary of the Army (Policy and Procurement) 

Director, Project and Contracting Office 

Commanding General, Joint Contracting Command-Iraq/Afghanistan 

Assistant Secretary of the Army for Financial Management and Comptroller 

Chief of Engineers and Commander, U.S. Army Corps of Engineers 

 Commanding General, Gulf Region Division 

Auditor General of the Army 

U.S. Central Command

Commanding General, Multi-National Force-Iraq 

Commanding General, Multi-National Security Transition Command-Iraq 

Commander, Joint Area Support Group-Central 

Other Federal Government Organizations 

Director, Office of Management and Budget 

Comptroller General of the United States 

Inspector General, Department of the Treasury 

Inspector General, Department of Commerce 

Inspector General, Department of Health and Human Services 

Inspector General, U.S. Agency for International Development 

President, Overseas Private Investment Corporation 

President, U.S. Institute for Peace 
13

Congressional Committees and Subcommittees, Chairman and 

Ranking Minority Member 

U.S. Senate 

Senate Committee on Appropriations 

Subcommittee on Defense 

Subcommittee on State, Foreign Operations and Related Programs 

Senate Committee on Armed Services 

Senate Committee on Foreign Relations 

Subcommittee on International Operations and Terrorism 

Subcommittee on Near Eastern and South Asian Affairs 

Senate Committee on Homeland Security and Governmental Affairs 

Subcommittee on Federal Financial Management, Government Information and 

International Security 

Subcommittee on Oversight of Government Management, the Federal Workforce, 

and the District of Columbia 

U.S. House of Representatives 

House Committee on Appropriations 

Subcommittee on Defense 

Subcommittee on Foreign Operations, Export Financing and Related Programs 

Subcommittee on Science, State, Justice and Commerce and Related Agencies 

House Committee on Armed Services 

House Committee on Government Reform 

Subcommittee on Management, Finance and Accountability 

Subcommittee on National Security, Emerging Threats and International Relations 

House Committee on International Relations 

Subcommittee on Middle East and Central Asia 
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Appendix E. Audit Team Members 

This report was prepared and the review was conducted under the direction of Joseph T. 

McDermott, Assistant Inspector General for Audit, Office of the Special Inspector General 

for Iraq Reconstruction. The staff members who contributed to the report include: 

Clifton Spruill 

Diane N. Recio 

Nancy Soderlund 
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Management Comments 

Commanding General, Joint Contracting CommandIraq/Afghanistan 
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