Report on the Audit of Architect-Engineer Contracting at Ramstein Air Base

摘要

Our announced audit objectives were to evaluate the system for awarding architect-engineer contracts, to determine if statements of work were appropriately definitive to identify specific work to be performed, and to determine if the contractor satisfactorily performed the work specified. We also announced that we would follow up on the use of advisory audits, the acquisition of certificates of current cost or pricing data and the related statements of reliance, and utilization of postaward audits of architect-engineer contracts, as discussed in Finding B. of our Audit Report No. 87-219, 'Military Specifications for Commercial Type Construction Items', August 12, 1987. Our initial objectives included a requirement to evaluate the statement of work and determine if the work was satisfactorily performed. During the initial phase of our audit we made a limited review of the sufficiency and specificity of the statements of work. When the audit disclosed that significant internal control deficiencies existed, we decided to concentrate our audit efforts on the more obvious, and in our opinion, more significant problems involving internal controls. Details of the problems associated with internal control deficiencies are discussed in Part II of the report.