Department of the Army's Freedom of Maneuver Project: Audit of Costs Incurred by A-T Solutions, Inc.

Abstract

On September 28, 2012, the Army Contracting Command awarded an $18.3 million contract to A-T Solutions, Inc. (A-T Solutions) to implement the Freedom of Maneuver (FOM) program. The purpose of the program was to remedy gaps in counter-improvised explosive device training provided to the Afghan National Security Forces. The FOM program was intended to improve the Afghans ability to defeat improvised explosive devices by researching and spreading the use of enhanced methods and concepts, ranging from using handheld sensors to employing new procedures and tactics. SIGARs financial audit, performed by Davis and Associates Certified Public Accountants, PLLC (Davis) reviewed $16,472,668 in expenditures charged to the contract from September 28, 2012, through November 27, 2013. The audit objectiveswere to (1) identify and report on significant deficiencies or material weaknesses in A-T Solutions internal controls related to the award; (2) identify and report on instances of material noncompliance with the terms of the award and applicable laws and regulations, including anypotential fraud or abuse; (3) determine and report on whether A-T Solutions has taken corrective action on prior findings and recommendations; and (4) express an opinion on the fair presentation of A-T Solutions Special Purpose Financial Statement. See Davis 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, we oversaw the audit and reviewed its results. Our review disclosed no instances where Davis did not comply, in all material respects, with U.S. generally accepted government auditing standards.

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Document Details

Document Type
Technical Report
Publication Date
Feb 01, 2015
Accession Number
AD1140153

Entities

People

  • John Sopko

Organizations

  • Special Inspector General for Afghanistan Reconstruction

Tags

Communities of Interest

  • Human Systems
  • Weapons Technologies

DTIC Thesaurus Topics

  • Auditing
  • Commerce
  • Contractors
  • Contracts
  • Department Of Defense
  • Electronic Mail
  • Employment
  • Explosive Devices
  • Explosives
  • Governments
  • Improvised Explosive Devices
  • Law
  • National Security
  • Personnel Management
  • Security
  • United States
  • United States Central Command

Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.
  • Unmanned Aerial System (UAS) Autonomous Capabilities and Mission Reconnaissance.