Bond & Pecaro is a Washington, DC-based firm that provides consulting, valuation, and financial analysis services to government agencies at the federal, state, and local levels. Our expertise in complex systems includes aircraft, ships, military equipment, internal use software, data centers, communications, satellite, technical control facilities, network operations control centers, video and audio production facilities, power infrastructure, real estate, spare parts, and inventory. Our firm is well-versed in federal mandates and regulations, including the DoD's FIAR guidance, OMB Circular A-123, Federal Information System Controls Audit Manual, Federal Acquisition Regulations, and Unified Facilities Criteria. We have assisted our DoD clients in A-123 cycle documentation, including the assessment and/or development of current process cycle memorandums and the identification of key controls and existing procedures supporting primary business cycles. Our firm has also worked closely with government agencies and audit teams to develop corrective action plans and assertion work products testing the effectiveness of various financial controls and procedures.