Performance Work Statement – Financial Audit Remediation Support Services

This is a Performance Work Statement (PWS) for Financial Audit Remediation Support Services issued by the Defense Intelligence Agency (DIA) Office of the Chief Financial Officer. The contract involves providing contractor support to remediate audit findings and improve audit response quality and timeliness to achieve and sustain an unmodified audit opinion on DIA's annual financial statements. The primary place of performance is DIA Headquarters, 200 MacDill Boulevard, Washington, DC 20340-5100, with work to be performed on-site unless otherwise authorized in writing by the Contracting Officer's Representative (COR). The contract period consists of one 12-month base period with four optional 12-month extension periods, for a potential five-year total performance window.

The contractor must maintain expertise in financial statement audit remediation, with key personnel including an Audit Remediation Technical Lead (minimum seven years' federal audit experience, accounting/finance degree, and CPA or CGFM credential) and an Asset Management Lead (minimum five years' federal asset accounting experience, accounting/finance degree, with CPA or CGFM preferred). Personnel must possess Top Secret facility security clearance, U.S. citizenship, Counterintelligence Scope Polygraph, and TS/Sensitive Compartmented Information clearance. Core duty hours are 9:00 a.m. to 3:00 p.m. Monday through Friday, with flexible hours subject to COR approval. The PWS outlines 80 current Notices of Findings and Recommendations (NFRs) across multiple categories including Control Deficiencies (8), Material Weakness in Property/Plant/Equipment accounting (44), Material Weakness in expense monitoring (3), Material Weakness in third-party provider oversight (11), Significant Deficiencies in budget execution, data quality, financial information technology, and internal controls (14). Key deliverables include NFR inventory management, root cause analysis, Corrective Action Plans (CAPs) and Substantive Corrective Action Plans (SCAPs) with defined timelines (90-150 days depending on complexity), CAP/SCAP execution support with biweekly progress reports, sustainment support, quarterly Program Management Reviews, and audit liaison coordination. Performance standards require 90% of root cause analyses completed within 10 business days, 95% of CAP submissions within 5 business days of root cause completion, weekly milestone tracking, ≤5% recurrence rate for closed findings within six months, and 95% on-time audit response completion.