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At the request of the Chairman, House Committee on Foreign Affairs, the General Accounting Office reviewed options for streamlining and revising the contracting and procurement system of the Agency for International Development (AID). As part of that overall review, this report examines selected areas of internal control and accountability in AID'S system for contract administration. GAO examined the AID'S accounting for AID-owned and cooperating country titled nonexpendable property in the possession of contractors and its close out and audit of expired contracts to determine if these activities were being performed in accordance with federal and AID contract policies and regulations. GAO reviewed contract files and discussed related matters with AID officials at AID/Washington and at the AID missions in Quito, Ecuador, and La Paz, Bolivia. Analyzed were federal and AID Acquisition Regulations; other applicable agency policies and guidelines; and AID Inspector General and other internal audit and evaluation reports covering nonexpendable property, audit coverage, and close outs of AID contracts. GAO also reviewed AID'S latest internal control assessment report performed in compliance with the Financial Integrity Act to determine if it addressed the internal control weaknesses included in our report. (KAR) p. 13.