Call for Solutions - Agreed Upon Procedures and Performance Audit Testing Solution
Overview
Buyer
Place of Performance
NAICS
PSC
Set Aside
Original Source
Timeline
Qualification Details
Fit reasons
- NAICS alignment with historical contract wins in similar service areas.
- Scope strongly matches core technical capabilities and delivery model.
Risks
- Past performance thresholds may require one additional teaming partner.
- Potential clarification needed on staffing minimums before bid/no-bid.
Next steps
Validate eligibility requirements, assign capture owner, and schedule partner outreach to confirm teaming strategy before submission planning.
Quick Summary
The Army Contracting Command – Aberdeen Proving Ground (ACC-APG), on behalf of the Assistant Secretary of the Army (Financial Management and Comptroller (ASA(FM&C))), is seeking innovative solutions for Agreed Upon Procedures (AUP) and Performance Audit Testing for Army Financial Management and Audit Readiness. The objective is to transition from resource-intensive testing to a targeted, materiality-focused remediation strategy aligned with the OSW Consolidated Audit model. Solution Briefs are due May 5, 2026, at 4:00 PM EDT.
Purpose & Problem Statement
Current audit efforts are overly reliant on broad, resource-intensive testing, consistently failing to produce complete, audit-ready evidence during initial procedures. This results in repeated follow-on testing, increased audit costs, and delays in delivering timely, decision-quality insights. The Army is addressing these challenges by transitioning to a targeted, materiality-focused (substantive testing) remediation strategy, prioritizing process areas that impact consolidated financial statements. This shift requires the deliberate use of AUP and performance audit work to identify persistent audit failures and/or confirm the appropriateness of corrective actions.
Scope of Work & Key Requirements
The Army requires solutions that can:
- Develop procedures and test plans for specific process areas including Military Payroll, Civilian Payroll, Procurement, Intergovernmental Transactions, Environmental and Disposal Liabilities, General Equipment, Real Property, and Operating Materials and Supplies – Munitions.
- Execute AUP in accordance with AICPA Standards and Performance Audits in accordance with GAGAS.
- Focus on targeted, fully substantive testing of high-impact financial areas.
- Deliver clear, standardized documentation, including procedures performed, evidence reviewed, factual findings, and root cause analysis.
- Provide outputs in clear, plain English with actionable steps.
- Align with the OSW Consolidated Audit model.
Contract Details
- Type: The Government intends to award Firm-Fixed-Price (FFP) contract(s).
- Multiple Awards: Multiple awards may be issued.
- Set-Aside: No specific set-aside is designated.
- Eligibility: Offerors must possess CMMC Level 2 Certification and perform an Organizational Conflict of Interest (OCI) analysis. Resellers and academic research proposals are not desired.
Submission & Evaluation
- Solution Briefs Due: May 5, 2026, at 4:00 PM EDT.
- Questions Due: April 28, 2026, at 4:00 PM EDT.
- Submission Method: Submissions are to be sent via email to the listed Points of Contact.
- Evaluation Phases: The process involves up to three phases: Solution Brief, Pitch Session (optional), and Solution Proposal (optional).
- Solution Brief Criteria: Evaluation will consider Technical Merit, Schedule, ROM (Rough Order of Magnitude), CMMC Level 2, and Intellectual Property.
Contact Information
- Primary: Alexandra C. Miller (alexandra.c.miller6.civ@army.mil)
- Secondary: Samantha L. Hannah (samantha.l.hannah2.civ@army.mil)