Procurement of Gun Mounts for the M1A2 Tank

摘要

The primary audit objective was to determine whether the Army complied with applicable statutes and acquisition regulations for the procurement of gun mounts to support M1A2 tank production. We expanded the scope of the audit to determine whether the Army justified its August 1996 decision to authorize General Dynamics to move Government-owned plant equipment needed to produce components for the M1A2 tank from the Detroit Army Tank Plant to a General Dynamics-owned plant in Muskegon, Michigan. We also evaluated the adequacy of the management control program as it applied to the primary audit objective.