Mr. Boberg joined Cotton & Company in March 2013, after 3 years of military audit experience at DoD/Navy. Mr. Boberg manages a number of litigation support and forensic accounting engagements related to government contracting, including:
Indian Health Services. Hundreds of American Indian tribes and tribal organizations brought numerous suits against the Department of Health and Human Services (HHS), seeking to collect costs for activities carried out by the tribal organization as a contractor to ensure compliance under the Indian Self-Determination and Education Assistance Act (ISDEAA). Cotton & Company has assisted IHS, an agency within HHS, in calculating damages related to these claims. In addition, Mr. Boberg has served as the Government’s subject matter expert in settlement conferences with Tribes. Subsequently, Mr. Boberg has been providing analysis and assistance to IHS as they develop new tools to assist with estimating and negotiating those same costs on future contracts, thereby avoiding future claims.
United States Agency for International Development. In response to a qui tam allegation, Cotton & Company is investigating allegations surrounding a contractor’s manipulation of its indirect cost rate in an effort to shift recovery of indirect costs to the United States Government. Mr. Boberg is managing a team that is responsible for quantifying the possible impact the contractor’s actions had on government contracts. This requires an in-depth understanding of government contracting terms and conditions (period of performance, cost-type vs. fixed awards, etc.). The team is responsible for identifying the procedures used by the contractor as well as articulating the accounting schemes to investigative personnel and triers of fact. During the review, Mr. Boberg has identified additional schemes not identified by the whistleblower, which resulted in further adjustments to the rate.
Subcontractor claims for non-payment. Mr. Boberg is managing a team that supports a subcontractor in its attempt to receive full payment on amounts invoiced. This engagement includes understanding, documenting, and explaining internal controls and processes surrounding invoice preparation, as well as testing and validating amounts invoiced. Portions of this project will be resolved through the International Chamber of Commerce International Court of Arbitration as well as Federal court for the portions of the project that were not under contract.