SSAE 18 Examinations, Agreed Upon Procedures Engagements, and Financial Statement Audits
Ended Master BPA Awarded
- Federal agency
-
Office of the Secretary of Defense
- Awardees
- 7
- Task orders
- 15
- Obligated
- $36,291,084
Vehicle facts
- Agency
-
- Office of the Secretary of Defense Department of Defense
- Combined task order value
-
- $38,056,391 Current, with exercised options
- $54,172,112 Potential, with all options
- Last date to order 100% complete
- Shared ceiling 34% used
- $106,000,000.00
IDV award and task order details come from SAM.gov/FPDS.
About this vehicle
The Office of the Secretary of Defense established this Master BPA on June 2, 2021, to procure SSAE 18 examinations, agreed upon procedures engagements, and financial statement audits under a shared ceiling of $106 million, with ordering closed on June 1, 2026. The vehicle is no longer active for new task-order placement.
Over its five-year lifecycle, the BPA generated 15 task orders with a combined potential value of $53.8 million, of which $36.4 million (68%) has been obligated. Award momentum peaked in 2022 with nine orders, declined to three in 2023, and fell to one in 2024, reflecting the approach of the ordering deadline. Most recent activity shows task orders with multi-year performance periods running through 2027 and 2029, with ceiling values typically ranging from $1.5 million to $10.5 million and obligated amounts at 50–80% of ceiling.
Kearney & Company, P.C. holds the largest combined potential value at $29.4 million across four orders, followed by KPMG LLP with $10.4 million across five orders. Williams, Adley & Company DC LLP, Sikich CPA LLC, and Ernst & Young LLP round out the five-firm awardee pool. Kearney & Company accounts for roughly 55% of combined potential value, indicating moderate competitive concentration.
Defense Finance and Accounting Service dominates customer placement with eight orders valued at $23.8 million combined (roughly 44% of total portfolio), including audits of the Military Pay System, Civilian Pay System, Contract Pay System, Disbursing System, and Financial Reporting Service. Defense Threat Reduction Agency, Defense Contract Management Agency, Defense Human Resources Activity, and the Office of the Secretary of Defense placed the remaining orders. Work comprises both firm-fixed-price and labor-hour engagements, with most orders supporting multi-year audit cycles for critical DoD financial and human resources systems.
Description
Office of the Under Secretary of Defense (Comptroller) SSAE 18 examinations, agreed upon procedures engagements, and financial statement audits blanket purchase agreement.
IDV awards
Latest task orders
Show all 15
Top awardees by obligations
| Rank | Awardee | Obligated | Share |
|---|---|---|---|
| 1 | Kearney & Company, P.C. | $17,789,814 | 49% |
| 2 | Kpmg LLP | $8,662,223 | 24% |
| 3 | Williams, Adley & Company DC LLP | $5,374,819 | 15% |
| 4 | Ernst & Young LLP | $3,250,084 | 9% |
| 5 | Sikich CPA LLC | $1,214,143 | 3% |
Top funding agencies by obligations
| Rank | Funding agency | Obligated | Share |
|---|---|---|---|
| 1 | Defense Finance and Accounting Service | $17,237,811 | 47% |
| 2 | Defense Threat Reduction Agency | $7,960,849 | 22% |
| 3 | Defense Contract Management Agency | $4,103,009 | 11% |
| 4 | Defense Advanced Research Projects Agency | $3,353,970 | 9% |
| 5 | Defense Human Resources Activity | $2,421,302 | 7% |
| 6 | Office of the Secretary of Defense | $1,214,143 | 3% |
Obligations by fiscal year
| Fiscal year | Obligated |
|---|---|
| FY2026 | $8,213,391 |
| FY2025 | $8,536,957 |
| FY2024 | $9,467,035 |
| FY2023 | $7,553,816 |
| FY2022 | $2,519,885 |
Quick answers
What is the SSAE 18 Examinations, Agreed Upon Procedures Engagements, and Financial Statement Audits contract vehicle?
SSAE 18 Examinations, Agreed Upon Procedures Engagements, and Financial Statement Audits is a blanket purchase agreement (BPA) vehicle run by Office of the Secretary of Defense (Department of Defense), awarded on June 2, 2021.
Which companies hold SSAE 18 Examinations, Agreed Upon Procedures Engagements, and Financial Statement Audits?
7 companies hold SSAE 18 Examinations, Agreed Upon Procedures Engagements, and Financial Statement Audits's IDV awards, one each. The latest went to RMA Associates LLC on June 2, 2021. The awardees whose task orders obligated the most are Kearney & Company, P.C., Kpmg LLP and Williams, Adley & Company DC LLP.
How much has been spent through SSAE 18 Examinations, Agreed Upon Procedures Engagements, and Financial Statement Audits?
15 task orders have been placed under SSAE 18 Examinations, Agreed Upon Procedures Engagements, and Financial Statement Audits, obligating $36,291,084. Their combined current value, with exercised options, is $38,056,391.
What is the shared ceiling of SSAE 18 Examinations, Agreed Upon Procedures Engagements, and Financial Statement Audits?
SSAE 18 Examinations, Agreed Upon Procedures Engagements, and Financial Statement Audits's shared ceiling is $106,000,000; its task orders have used 34% of it.
Which agencies use SSAE 18 Examinations, Agreed Upon Procedures Engagements, and Financial Statement Audits the most?
The departments whose task orders under SSAE 18 Examinations, Agreed Upon Procedures Engagements, and Financial Statement Audits obligated the most are Defense Finance and Accounting Service ($17,237,811), Defense Threat Reduction Agency ($7,960,849) and Defense Contract Management Agency ($4,103,009).
How much was obligated through SSAE 18 Examinations, Agreed Upon Procedures Engagements, and Financial Statement Audits in fiscal year 2025?
Task orders under SSAE 18 Examinations, Agreed Upon Procedures Engagements, and Financial Statement Audits obligated $8,536,957 in fiscal year 2025.
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