Call for Solutions - Agreed Upon Procedures and Performance Audit Testing Solution

Description

{"description":" 24 APRIL 2026 \n \nThe 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 and Performance Audit Testing Solution for Army Financial Management and Audit Readiness. \n \nCurrent audit efforts remain overly reliant on broad, resource-intensive testing that consistently fails 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 to leadership. The existing approach limits auditor reliance on Army-generated evidence and does not effectively target the highest-risk, highest-value areas. \n \nTo address these challenges, the Army is transitioning to a targeted, materiality-focused (substantive testing) remediation strategy aligned with the OSW consolidated audit model, prioritizing the process areas that impact the DoW consolidated financial statements. This shift requires the deliberate use of Agreed-Upon Procedures (AUP) and performance audit work to identify persistent audit failures and/or confirm the appropriateness of corrective actions. \n \nThe Call for Solutions document (.pdf) outlining the full problem statement, required solution attributes, submission requirements, and evaluation phases can be found in the “Attachments” section below. \n \nThe deadline to submit questions for Phase 1 is 28 April 2026 at 4:00PM EDT. The following shall be utilized in the email subject line: “Call for Solution – FMC_26_02” \n \nThe Army Open Solicitation (AOS) that this Call for Solution is associated with can be found at: https://sam.gov/workspace/contract/opp/e11610d69924435c8f893b4b8f81cc1f/view \n \nPlease review the AOS posting and associated attachments, in addition to the attachment to this call for further information on how the AOS is structured. \n"} Solicitation Number: FMC_26_02 Type: Solicitation Base Type: Solicitation NAICS: 541211 Classification Code: R704 Response Deadline: 2026-05-05T16:00:00-04:00 Office Address: ABERDEEN PROVING GROU, MD Place of Performance: District of Columbia, 20310 POC: Alexandra C. Miller, alexandra.c.miller6.civ@army.mil POC: Samantha L. Hannah, samantha.l.hannah2.civ@army.mil