Request for audit services for Accountable Entity (AE) and foreign organizations without access to Independent Public Accounting Firms

Statement of Work (SOW) / Performance Work Statement (PWS)

This document outlines the requirements for audit services for Accountable Entities (AE) and foreign organizations that lack access to Independent Public Accountant (IPA) firms. The primary goal is to ensure the reliability and accuracy of financial reporting from these entities, which is crucial for the Millennium Challenge Corporation's (MCC) financial statements and data.

The contractor will provide auditing services for financial audits of MCC resources managed by AEs and foreign organizations, as well as other MCC-funded grants, contracts, and implementing agreements. Key audit objectives include:

• Expressing an opinion on the Fund Accountability Statement (FAS) for MCC-funded programs.
• Evaluating internal controls related to the development and implementation of MCC programs.
• Testing compliance with grant terms, agreements, laws, and regulations.
• Determining if corrective actions have been taken on prior audit recommendations.
• Identifying instances of fraud or illegal acts.
• Conducting review engagements for cost-sharing schedules.

The scope includes reviewing various documents such as agreements, program implementation plans, procurement guidelines, financial reports, and accounting systems. Specific attention will be paid to the Fund Accountability Statement, cost-sharing controls, internal controls, and compliance with agreement terms and applicable laws and regulations.

The contract includes a Base Period and five Option Periods, each representing one audit period. The specific audit periods are to be determined (TBD). Option Period 5 will cover 120 days for Compact closure. The services are expected to be performed in coordination with the AE/foreign organization and MCC.

• Auditors must adhere to U.S. Government Auditing Standards (GAGAS).
• A qualified team including an Engagement Partner, Audit Manager/Team Leader, and Senior Auditors is required.
• Key Personnel must meet specific experience and qualification criteria.
• Deliverables include an Audit Planning Document, Draft Audit Report, and Final Audit Report.
• Entrance and Exit Conferences must be held with the AE/foreign organization.
• Records must be made available for up to 120 days after Compact completion.
• Auditors must maintain audit documentation for five years.
• Payment is structured in three installments based on the completion of deliverables and conferences.

Request for Information (RFI) & Notice of Intent to Host Industry Day

This document is a Request for Information (RFI) from the Millennium Challenge Corporation (MCC) for market research purposes. It is NOT a solicitation, and no contract will be awarded based on this RFI. MCC is seeking industry feedback on a draft Statement of Work (SOW) for Audit Services for Accountable Entities and organizations lacking access to Independent Public Accountant firms for audit and review engagements.

• Event: Virtual Industry Day
• Date: Wednesday, June 17, 2026
• Time: 10:00 am - 12:00 pm EST
• Access: Via WebEx (link provided in the document)
• Registration: Interested parties must register by emailing phillipsmc@mcc.gov no later than 5 PM EST on Tuesday, June 16, 2026. Registration emails must include attendee names, job titles, and email addresses. Each attendee must email separately for login instructions.
• Note: Participation in the Industry Day is not mandatory and does not guarantee future participation in any solicitation.

MCC requests vendors to review the draft Statement of Work and submit a Capability Statement by Close of Business (COB) on June 15, 2026. The Capability Statement should include:

• Potential cost estimates

• Past performance information

• Current contract vehicles

• Recommended contract type

• Questions during the Industry Day can be submitted via WebEx chat, but answers are not guaranteed.

• MCC will not transcribe the Industry Day but may publish shared PowerPoint presentations via an amendment. MCC may also record the event.

• The Government will not reimburse participants for any expenses related to Industry Day participation.

• Responders will not be automatically notified of a future solicitation. Interested parties must monitor SAM.gov and GSA eBuy SIN 541211 for official announcements and amendments.