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SIGAR Audit – Destruction of Operation Eduring Freedom Financial Documents Related to Afghan National Army

News release: “The Special Inspector General for Afghanistan Reconstruction (SIGAR) is conducting an audit of the Afghan National Army’s (ANA) logistics capability for petroleum, oil, and lubricant (POL). During the conduct of this audit, ATO Training Mission Afghanistan/Combined Security Transition Command Afghanistan (CSTC-A) informed us that its officials shredded all ANA POL financial records related to payments totaling nearly $475 million from October 2006 to February 2011. In addition, CSTC-A could not provide more than half of the documents we requested for our audit period from March 20 II to March 2012. As a result, SIGAR reduced the audit period and could not audit the documentation for more than $4.5 million of selected ANA fuel orders paid during our audit period. The destruction of records and the unexplained failure to provide other records violate DOD and Department of the Am1y policies. Specifically, on February 28, 2010, U.S. Army Central Command issued a memorandum instructing its financial managers not to destroy or dispose of financial documents related to Operation Enduring Freedom (OEF). The memorandum, which referenced Defense Finance Accounting System Regulation 37-1, Chapter 2, and OFAS Manual 5015.2-M, noted that “proper visibility, accountability, transparency, oversight, and controls of the e financial documents is essential to maintaining our credibility, and the trust and confidence of the Congress and tax payers.”

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