Encl10fjalimitedunder250K_FINAL - Marked for Redaction1_Redacted.pdf
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- Attached to
- Defense Information Systems Agency (DISA) Office of the Inspector General (OIG) FY25 Virtual Audit Training
- Solicitation number
- 622572388
- Issued by
-
Defense Information Systems Agency
About this file
This document is a Limited Sources/Sole Source Rationale for the Defense Information Systems Agency (DISA) Office of the Inspector General (OIG) Fiscal Year 25 Audit Training. The document justifies a sole source procurement of two training courses from Management Concepts, Inc. for auditor training, citing that after comprehensive market research conducted between April and May 2025, only this vendor met the specific requirements for Government auditing standards training.
The procurement seeks two virtual training courses for DISA OIG auditors that cover updated Generally Accepted Government Auditing Standards (GAGAS), with specific criteria including courses not previously attended by auditors in the last 5 years and providing sufficient continuing professional education credits. Other potential vendors like ACI Learning, Graduate School USA, and the Government Accountability Office Center for Audit Excellence were evaluated but determined to be insufficient in meeting the agency's precise training needs. The contract will be awarded via GSA schedule as a firm fixed price order, with all procurement details (funding document, contract number, task order) currently marked as "TBD".
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DISA OIG FY25 Audit Training
CUI
Page 2 of 3 Pages
Government Accountability Office (GAO) Center for Audit Excellence (CAE), did not provide sufficient similar training courses, not previously attended by the DISA OIG auditors. One potential vendor, Graduate School USA does offer one of the courses; however, based upon the course description and learning outcomes, does not address the updated Generally Accepted Government Auditing Standards (GAGAS) information necessary for a training course attended by the DISA OIG auditors.
Ultimately, only one vendor, Management Concepts, Inc., was identified that provided the necessary Government auditing standards within the offered training courses. Without the inclusion of GAGAS information in the training, the auditors would not be provided the correct information and the continuing professional education credits may not be sufficient to meet the auditors 80 hours of Government auditing training required by GAGAS. Thus, the funding and auditors’ time would not be utilized effectively or efficiently.
5. Proposed Sole Source Contractor: Management Concepts, Inc.
6. Market Research: The market research was performed by conducting a search for Government auditor training courses via internet. The open search identified multiple sources for audit training to include ACI Learning, Graduate School USA, Management Concepts, Inc., and GAO CAE. The DISA OIG reviewed each site, the respective course offerings, and course details. We identified potential training topics/courses that would be beneficial to the DISA OIG auditors. Once the topics/courses were identified, additional comparison was performed to identify the best value that would meet GAGAS training requirements, courses not attended by the auditors in last 5 years and be beneficial to increasing auditors’ knowledge of the topic as it relates to GAGAS. Based on the results, we determined that Graduate School USA, ACI Learning, and GAO CAE did not provide the same extent of information identified by Management Concepts, Inc.
in the course learning objectives.
Based on current market research, dated 05 April 2025 to 01 May 2025, it has been determined that only the aforementioned service provided by Management Concepts, Inc., can fully meet the Government’s need.
Based on the justification provided by the OIG, a determination has been made to issue a sole source solicitation to Management Concepts, Inc. for the above-described requirement.
DISA OIG FY25 Audit Training
Page 3 of 3 Pages
REQUIREMENTS CERTIFICATION: I certify that the supporting data under my cognizance, which are included in the sole source rationale, are accurate and complete, to the best of my knowledge and belief.
Auditor/Contracting Officer’s Representative
CONTRACTING OFFICER APPROVAL: I have reviewed this sole source rationale and find it to be accurate and complete, to the best of my knowledge and belief. This review serves as approval.
Contracting Officer
DISA/DITCO/PS62,
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