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 is effective October 5, 2026 (Revision 1), with a period of performance consisting of one 12-month base period and four optional 12-month extension periods exercisable at the Government's discretion. The primary place of performance is DIA Headquarters, 200 MacDill Boulevard, Washington, DC 20340-5100, with all work conducted on-site unless otherwise authorized in writing by the Contracting Officer's Representative (COR).

The contractor shall provide comprehensive financial audit remediation support services to assist DIA in achieving and sustaining an unmodified audit opinion on its annual financial statements. Key objectives include remediating auditor-identified findings impacting financial statement audit outcomes, supporting development and execution of corrective actions, improving audit coordination and response activities, and supporting process improvements to enhance auditability, traceability, and documentation sufficiency. Core deliverables include maintaining an inventory of Notices of Findings and Recommendations (NFRs) with associated remediation actions, performing root cause analysis within ten business days of NFR identification, developing Corrective Action Plans (CAPs) within five business days with milestone timelines not exceeding 90 days for standard findings and 150 days for complex findings, supporting CAP execution with audit-ready documentation, developing Substantial Corrective Action Plans (SCAPs) addressing systemic issues with 90-150 day timelines, providing biweekly progress updates and quarterly Program Management Reviews, maintaining a Sustainment Control Matrix, and supporting validation activities. The Contractor must possess a Top Secret facility security clearance per DD Form 254, ensure all personnel are U.S. citizens with TS/SCI clearances, complete counterintelligence polygraphs, and comply with facility access and security protocols. Key Personnel include an Audit Remediation Technical Lead (minimum seven years federal financial statement audit experience and CPA/CGFM credential) and an Asset Management Lead (minimum five years federal asset accounting experience and preferred CPA/CGFM credential). All key personnel require Government approval prior to performance commencement and cannot be replaced without prior approval except for circumstances beyond the Contractor's control. Performance standards include 90% completion of root cause analysis within ten business days, 95% CAP submission within five business days of root cause analysis completion, weekly CAP status maintenance with 95% of milestones on-time, 100% obstacle escalation within 24 hours, less than 5% recurrence of remediated findings within six months (excluding Government-directed changes and external dependencies), 95% on-time and complete audit response delivery, 90% PBC package acceptance without resubmission, and 95% on-time submission of sustainment reviews. The Government will monitor performance through a Quality Assurance Surveillance Plan (QASP). Appendix A identifies 80 current in-scope NFRs across eight categories: Control Deficiencies (8 NFRs), Material Weakness—Accounting for Property, Plant, and Equipment (44 NFRs), Material Weakness—Monitoring of Expenses, Advances, and Accounts Payable (3 NFRs), Material Weakness—Monitoring of Third-Party Service Providers (11 NFRs), Significant Deficiency—Budget Execution and Monitoring (2 NFRs), Significant Deficiency—Data Quality and Report Monitoring (3 NFRs), Significant Deficiency—Financial Information Technology (4 NFRs), and Significant Deficiency—Oversight and Management's Internal Control Program (5 NFRs).