Department of the Army's Freedom of Maneuver Project: Audit of Costs Incurred by PAE National Security Solutions LLC
Abstract
On September 28, 2012, the Army Contracting Command (ACC) awarded a 1-year, $18.3 million contract to A-T Solutions Inc. to fund the Freedom of Maneuver project. The projects objectives were to research and demonstrate solutions to counter the threat of improvised explosive devices in Afghanistan, and give those solutions to Afghan organizations responsible for combating insurgents. ACC modified thecontract nine times, increasing the total amount to $48.5 million and extending the period of performance to June 27, 2015. In May 2015,Pacific Architects and Engineers (PAE) acquired A-T Solutions and assumed responsibility for the contract. SIGARs financial audit, performed by Crowe Horwath LLP (Crowe), reviewed $27,494,779 in reimbursable costs charged to the contract from November 28, 2013, through June 27, 2015. The objectives of the audit were to (1) identify and report on significant deficiencies and material weaknesses in PAEs internal controlsrelated to the contract; (2) identify and report on instances of material noncompliance with the terms of the contract and applicable laws andregulations, including any potential fraud or abuse; (3) determine and report on whether PAE has taken corrective action on prior findings andrecommendations; and (4) express an opinion on the fair presentation of PAEs Special Purpose Financial Statement (SPFS). See Crowes report for the precise audit objectives. In contracting with an independent audit firm and drawing from the results of the audit, SIGAR is required by auditing standards to review the audit work performed. Accordingly, SIGAR oversaw the audit and reviewed its results. Our review disclosed no instances where Crowe did not comply, in all material respects, with U.S. generally accepted government auditing standards.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jun 01, 2018
- Accession Number
- AD1139366
Entities
People
- John Sopko
Organizations
- Special Inspector General for Afghanistan Reconstruction