ATCH 07 Deliveries_or_Performances (3NOV26).pdf

ATCH 07 - DELIVERIES OR PERFORMANCES

Public Accountant Contract Audit Program Special Audits

03 November 2026

DELIVERIES OR PERFORMANCES

1. Period of Performance The Period of Performance shall encompass twelve (12) months after receipt of award, plus four (4) individual 12-month option periods.

2. Delivery Schedule Requirements The Non-Appropriated Fund Instrumentality (NAFI) requires delivery to be made strictly according to the schedules detailed in the sections below.

3. Deliverables, Milestone Schedule, and Acceptance Criteria The Contractor will provide deliverables in formats fully compatible with Microsoft Office and Adobe Acrobat Pro (.pdf). All reports will be provided in electronic file format in addition to one bound hard copy of the final audit report delivered to the audited activity POC and the AFSVC COR. All deliverables must receive written approval from the Contracting Officer’s Representative (COR) and designated AFSVC representative prior to acceptance and invoice authorization. A comprehensive audit plan outlining methodology, approach, and timeline will be submitted prior to beginning any audit engagement. Regular and recurring updates on audit progress, findings, and issues will be provided. The preliminary draft report will outline initial findings, recommendations, and management concerns. The final audit report will incorporate verified management feedback and present complete findings, recommendations, and conclusions. Formal in-brief and out-brief presentations will be afforded to audited activity leadership.

4. Applicability of Deliverables The deliverables outlined below apply to both Financial Statement Audits and Performance Audits across all ordering periods:

• Financial Statement Audits: Each individual deliverable bundle applies to an individual fund audit engagement.

• Performance Audits: Each individual deliverable bundle applies to a consolidated audit engagement encompassing designated activities on an installation during a single site visit.

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5. Financial Statement Audit Deliverables CLINs 0001 through 0012 (Base Year & Option Years 1–4) Auditing Designated Historical Fiscal Year(s), up to a Dual-Year, as defined in individual Task/Delivery Orders

Deliverable Description NAFI Proposed

Delivery Schedule

Contractor Proposed Schedule

0001 4.2.1.1 Audit Plan: Within ten (10) business days following the formal kick-off meeting, the Contractor shall provide a detailed audit plan. The plan shall include a preliminary itinerary with approximate fieldwork dates, a list of audit team members (indicating the on-site team lead for each location), and any projected blackout dates. Fieldwork duration shall not exceed four (4) weeks per engagement and will be performed during regular operating hours of the audited activity. The plan must detail the nature, timing, and extent of substantive and analytical procedures, communication channels, and report delivery schedules. Fieldwork must be performed at the respective sites where records are maintained.

Within ten (10) business days following the formal kick-off meeting.

Fieldwork duration shall not exceed four

(4) weeks per engagement.

0002 4.2.1.2 Detailed Project Plan: The Contractor shall provide a realistic, detailed master project work breakdown structure outlining tasks and subtasks for both the Air Force and the Contractor. Once approved by the COR, delivery must follow the approved schedule.

Submitted with the Audit Plan; once approved by the COR, delivery must follow the approved schedule.

0003 4.2.1.3 Delay Reporting: All forecasted or unexpected schedule delays must be reported to the COR in writing within one (1) business day of discovery, including reasons for the delay and proposed corrective actions submitted no later than 1600 Central Standard Time (CST) the same day.

Within one (1) business day of discovery, submitted no later than 1600 Central Standard Time (CST) the same day.

0004 4.2.1.4 Contractor Error Delays: If a delay results from Contractor error or staffing issues, the Contractor shall submit a revised operational schedule to the COR for review and approval within two (2) workdays of discovery.

Within two (2) workdays of discovery.

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Deliverable Description NAFI Proposed

Delivery Schedule

Contractor Proposed Schedule

0005 4.2.2 Provided by Client (PBC) List and Audit In-Brief:

The Contractor shall submit the initial Provided by Client (PBC) document request list to designated installation Points of Contact (POCs) no later than fifteen (15) calendar days prior to arriving on-site. On the first day of on-site fieldwork, the Contractor shall conduct a formal on-site In-Brief meeting with installation leadership and designated POCs outlining the audit scope, methodology, schedule, communication plan, and status of PBC requests.

Fieldwork begins on the day of or the business day immediately following the In-Brief.

Initial PBC List: No later than fifteen (15) calendar days prior to arriving on-site.

Audit In-Brief: First day of on-site fieldwork (fieldwork begins on the day of or the business day immediately following the In-Brief).

0006 4.2.3 Audit Out-Brief: All on-site fieldwork must be fully completed within four (4) weeks of the In-Brief.

On the final day of on-site fieldwork, the Contractor shall conduct a formal on-site Out-Brief meeting with installation leadership and designated POCs. The briefing will present preliminary findings, identify high-risk vulnerabilities, and ensure mutual understanding of initial outcomes prior to the team departing the installation.

On the final day of on-site fieldwork (all on-site fieldwork must be fully completed within four (4) weeks of the In-Brief).

0007 4.2.4 Preliminary Draft Audit Report: Within four (4) weeks of the completion of on-site fieldwork, the Contractor shall submit a Preliminary Draft Audit Report to the COR and audited activity POC. The package must include the draft Independent Auditor’s Report, proposed financial adjustments, and a preliminary Management Letter detailing initial internal control findings. Submission initiates a thirty

(30) calendar day management review and comment cycle.

Within four (4) weeks of the completion of on-site fieldwork (initiates a thirty (30) calendar day management review and comment cycle).

0008 4.2.5 Formal Draft Audit Report: Within ten (10) business days of receiving the government’s written review comments on the preliminary draft, the Contractor shall submit a Formal Draft Financial Audit Report. This report will incorporate accepted management feedback, resolve proposed adjustments, and include the updated draft

Within ten (10) business days of receiving the government’s written review comments on the preliminary draft.

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Deliverable Description NAFI Proposed

Delivery Schedule

Contractor Proposed Schedule

Independent Auditor’s Report and updated Management Letter.

0009 4.2.6 Final Audit Report Package: Within ten (10) business days of receiving final government approval of the draft, the Contractor shall issue the finalized audit report package. The package must include the signed, dated Independent Auditor’s Report (audit opinion) bound to the audited comparative financial statements and footnotes, along with the final Management Letter detailing identified internal control deficiencies (provided in electronic file format plus one bound hard copy to the audited activity POC and the AFSVC COR).

Within ten (10) business days of receiving final government approval of the draft.

0010 4.2.7.1 Weekly Status Reports: Submit weekly status reports (IAW Appendix 8.2 format) detailing completed milestones, percentage completion of active tasks, upcoming planned activities, and identified project risks.

Weekly throughout active engagement performance.

0011 4.2.7.2 Monthly Contract Progress Reports: Submit monthly contract progress reports with monthly invoices (IAW Appendix 8.3 format), consistent with submitted and COR-approved weekly status reports.

Monthly, submitted concurrently with monthly invoices.

0012 4.2.7.3 Monthly Interim Summary Reports: Provide a monthly summary progress report containing an executive summary of audit findings and a cross-feed matrix reporting systemic weaknesses and recurring deficiencies across audited entities.

Monthly throughout the ordering period.

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6. Performance Audit Deliverables CLINs 0013 through 0024 (Base Year & Option Years 1–4) Performance Audits: Ordered As-Needed across Base and Option Periods

Deliverable Description NAFI Proposed

Delivery Schedule

Contractor Proposed Schedule

0013 4.3.1.1 Performance Audit Plan: Within ten (10) business days of the kick-off meeting, the Contractor shall provide a detailed audit plan including preliminary itinerary, approximate fieldwork dates, audit team roster (designating the on-site lead), and projected resource availability. Fieldwork will not exceed four (4) weeks and must be performed during regular operating hours at the location where the audited records and activities operate. The plan must detail the nature, timing, and extent of analytical, observational, and interview procedures.

Within ten (10) business days of the kick-off meeting.

Fieldwork duration shall not exceed four

(4) weeks.

0014 4.3.1.2 Detailed Project Plan: The Contractor shall provide a realistic, detailed master project work breakdown structure outlining tasks and subtasks for both the Air Force and the Contractor. Once approved by the COR, delivery must follow the approved schedule.

Submitted with the Performance Audit Plan; once approved by the COR, delivery must follow the approved schedule.

0015 4.3.1.3 Delay Reporting: Forecasted or unexpected delays must be reported to the COR in writing within one (1) business day of discovery, with written causes and proposed solutions submitted NLT 1600 CST the same day.

Within one (1) business day of discovery, submitted no later than 1600 Central Standard Time (CST) the same day.

0016 4.3.1.4 Contractor Error Delays: Delays resulting from Contractor error require submission of a revised recovery schedule to the COR within two (2) workdays for review and approval.

Within two (2) workdays of discovery.

0017 4.3.2 PBC List and Performance Audit In-Brief:

Submit the initial PBC document request list to designated installation POCs no later than fifteen (15) calendar days prior to arriving on-site. Prepare and

Initial PBC List: No later than fifteen (15) calendar days prior to arriving on-site.

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Deliverable Description NAFI Proposed

Delivery Schedule

Contractor Proposed Schedule conduct a formal on-site In-Brief meeting with installation leadership, activity managers, and designated POCs outlining audit scope, evaluation methodology, communication channels, and document fulfillment status. Fieldwork begins on the business day immediately following the In-Brief.

Performance Audit In- Brief: First day of on-site visit (fieldwork begins on the business day immediately following the In-Brief).

0018 4.3.3 Performance Audit Out-Brief: All on-site fieldwork must be fully completed within four (4) weeks of the In-Brief. On the final day of fieldwork, conduct a formal on-site Out-Brief meeting with installation leadership and POCs presenting preliminary findings, immediate operational risks, and initial recommendations prior to departing the installation.

On the final day of on-site fieldwork (all on-site fieldwork must be fully completed within four (4) weeks of the In-Brief).

0019 4.3.4 Preliminary Draft Performance Audit Report:

Within four (4) weeks of fieldwork completion, submit a Preliminary Draft Performance Audit Report to the COR and installation POC outlining preliminary operational findings, non-compliance issues, and initial control gaps. Initiates the thirty (30) calendar day management review and comment cycle.

Within four (4) weeks of fieldwork completion (initiates the thirty (30) calendar day management review and comment cycle).

0020 4.3.5 Formal Draft Performance Audit Report:

Within ten (10) business days of receiving government review comments, submit a Formal Draft Performance Audit Report incorporating accepted management feedback, clearly articulating findings, root-cause analyses, quantified impacts, and actionable recommendations to optimize resources and operational performance.

Within ten (10) business days of receiving government review comments.

0021 4.3.6 Final Performance Audit Report: Within ten

(10) business days of approved draft report acceptance, issue the Final Performance Audit Report containing a detailed breakdown of operational findings, root causes, quantified financial/operational impacts, and specific recommendations to improve economy, efficiency, and program effectiveness

Within ten (10) business days of approved draft report acceptance.

03 November 2026

Deliverable Description NAFI Proposed

Delivery Schedule

Contractor Proposed Schedule

(provided in electronic file format plus one bound hard copy to the audited activity POC and the AFSVC

COR).

0022 4.3.7.1 Weekly Status Reports: Submit weekly status reports (IAW Appendix 8.2) detailing completed tasks, task completion percentages, upcoming tasks, and project risks.

Weekly throughout active engagement performance.

0023 4.3.7.2 Monthly Contract Progress Reports: Submit monthly progress reports with invoices (IAW Appendix 8.3), matching COR-approved weekly reporting.

Monthly, submitted concurrently with monthly invoices.

0024 4.3.7.3 Monthly Interim Summary Reports: Provide a monthly summary progress report containing an executive summary of audit findings and a cross-feed matrix reporting systemic weaknesses and recurring deficiencies across audited entities.

Monthly throughout the ordering period.