SSAE 18 Examinations, Agreed Upon Procedures Engagements, and Financial Statement Audits

Award Date 6/2/2021
Last Date To Order 6/1/2026
Shared Ceiling $106M
Contract Type
Master BPA
Predecessor
Not listed
Successors

The Blanket Purchase Agreement (BPA) for SSAE 18 Examinations, Agreed Upon Procedures Engagements, and Financial Statement Audits is a master contract vehicle established by the Department of Defense to facilitate financial audit and examination services across various defense agencies. The BPA enables these agencies to efficiently procure specialized accounting services focused on Statement on Standards for Attestation Engagements (SSAE) No. 18 examinations, which involve detailed financial system and process audits. These services are critical for ensuring the financial integrity, accountability, and operational effectiveness of complex government financial systems and processes.

The BPA has been primarily utilized by defense agencies like the Defense Finance and Accounting Service (DFAS), Defense Advanced Research Projects Agency (DARPA), Defense Threat Reduction Agency (DTRA), and Defense Contract Management Agency (DCMA) to conduct audits of specific financial systems such as vendor pay, military pay, contract pay, civilian pay, and enterprise network systems. Task orders under this vehicle typically range from approximately $860,000 to $10.3 million, with performance periods spanning three to five years. Major prime contractors include Big Four accounting firms and specialized government contracting accounting firms such as Ernst & Young LLP, KPMG LLP, Kearney & Company, P.C., Williams, Adley & Company DC LLP, and Sikich CPA LLC. The BPA has a total shared ceiling of $106 million and consistently uses firm fixed-price and labor-hour pricing models, with no specific set-aside designations for small businesses or socio-economic categories.

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