Call for Solutions - Agreed Upon Procedures and Performance Audit Testing Solution
Closed Solicitation Posted
- Solicitation number
- FMC_26_02
- Agency
-
ACC Aberdeen Proving Ground
Army Contracting Command, Department of Defense
- Responses due
- Set-aside
- No set-aside
Opportunity facts
- NAICS code
- 541211 Offices of Certified Public Accountants
- PSC
- R704 Support- Management: Auditing
- Place of performance
- District of Columbia 20310, United States
Notice details come from SAM.gov. Updated .
About this opportunity
The Army Contracting Command - Aberdeen Proving Ground (ACC-APG), on behalf of the Assistant Secretary of the Army (Financial Management and Comptroller), seeks innovative solutions for Agreed Upon Procedures and Performance Audit Testing to support Army Financial Management and Audit Readiness, with solution briefs due May 8, 2026 at 1600 EDT. The procurement is competitive, with no set-aside, and the government reserves the right to award to all, some, or none of submitted proposals.
Place of performance is Washington, VA 20310. The requirement spans eight priority process areas: Military Payroll, Civilian Payroll, Procurement, Intergovernmental Transactions, Environmental and Disposal Liabilities, General Equipment, Real Property, and Operating Materials and Supplies - Munitions. Offerors must demonstrate direct Independent Public Accountant experience on Department of War component financial statement audits and execute Agreed-Upon Procedures per AICPA Standards and Performance Audits per Generally Accepted Government Auditing Standards (GAGAS). All testing must be completed with final results delivered by December 31, 2026, and interim results reported within five business days of test work concluding for each sample group. CMMC 2.0 Level 2 certification is required as a condition of award. The NAICS code is 541211 (Offices of Certified Public Accountants); the PSC code is R704 (Support—Management: Auditing).
The government intends to award Firm-Fixed-Price FAR Part 12 commercial item contracts using Commercial Solutions Opening procedures. Evaluation occurs in up to three phases: Phase 1 (Solution Brief evaluation), Phase 2 (optional Pitch Session), and Phase 3 (full Solution Proposal). The Army may down-select offerors at any phase. Solution Briefs must address technical merit, feasibility, schedule, CMMC certification, intellectual property, and organizational conflict of interest analysis. Guidehouse Inc. may participate as a non-Government advisor during evaluation. Questions were due April 28, 2026 at 4:00 PM EDT; a Questions and Answers document and revised Call for Solutions (dated May 4, 2026) are available in the attachments.
Notice text
2 versions
Update #2 · Latest ·
04 MAY 2026
The Call for Solution has been amended/revised with the following:
1. The Questions and Answers document has been provided in the Attachment section below.
2. A revised Call for Solutions document (dated 4 May 2026) is uploaded to the Attachment section and replaces the original document.
3. Due date for solution briefs has been extended to 8 May 2026.
24 APRIL 2026
The Army Contracting Command – Aberdeen Proving Ground (ACC-APG), on behalf of the Assistant Secretary of the Army (Financial Management and Comptroller (ASA(FM&C)) is seeking innovative solutions for Agreed Upon Procedures and Performance Audit Testing Solution for Army Financial Management and Audit Readiness.
Current audit efforts remain overly reliant on broad, resource-intensive testing that consistently fails to produce complete, audit-ready evidence during initial procedures. This results in repeated follow-on testing, increased audit costs, and delays in delivering timely, decision-quality insights to leadership. The existing approach limits auditor reliance on Army-generated evidence and does not effectively target the highest-risk, highest-value areas.
To address these challenges, the Army is transitioning to a targeted, materiality-focused (substantive testing) remediation strategy aligned with the OSW consolidated audit model, prioritizing the process areas that impact the DoW consolidated financial statements. This shift requires the deliberate use of Agreed-Upon Procedures (AUP) and performance audit work to identify persistent audit failures and/or confirm the appropriateness of corrective actions.
The Call for Solutions document (.pdf) outlining the full problem statement, required solution attributes, submission requirements, and evaluation phases can be found in the “Attachments” section below.
The deadline to submit questions for Phase 1 is 28 April 2026 at 4:00PM EDT. The following shall be utilized in the email subject line: “Call for Solution – FMC_26_02”
The Army Open Solicitation (AOS) that this Call for Solution is associated with can be found at: https://sam.gov/workspace/contract/opp/e11610d69924435c8f893b4b8f81cc1f/view
Please review the AOS posting and associated attachments, in addition to the attachment to this call for further information on how the AOS is structured.
Update #1 ·
24 APRIL 2026
The Army Contracting Command – Aberdeen Proving Ground (ACC-APG), on behalf of the Assistant Secretary of the Army (Financial Management and Comptroller (ASA(FM&C)) is seeking innovative solutions for Agreed Upon Procedures and Performance Audit Testing Solution for Army Financial Management and Audit Readiness.
Current audit efforts remain overly reliant on broad, resource-intensive testing that consistently fails to produce complete, audit-ready evidence during initial procedures. This results in repeated follow-on testing, increased audit costs, and delays in delivering timely, decision-quality insights to leadership. The existing approach limits auditor reliance on Army-generated evidence and does not effectively target the highest-risk, highest-value areas.
To address these challenges, the Army is transitioning to a targeted, materiality-focused (substantive testing) remediation strategy aligned with the OSW consolidated audit model, prioritizing the process areas that impact the DoW consolidated financial statements. This shift requires the deliberate use of Agreed-Upon Procedures (AUP) and performance audit work to identify persistent audit failures and/or confirm the appropriateness of corrective actions.
The Call for Solutions document (.pdf) outlining the full problem statement, required solution attributes, submission requirements, and evaluation phases can be found in the “Attachments” section below.
The deadline to submit questions for Phase 1 is 28 April 2026 at 4:00PM EDT. The following shall be utilized in the email subject line: “Call for Solution – FMC_26_02”
The Army Open Solicitation (AOS) that this Call for Solution is associated with can be found at: https://sam.gov/workspace/contract/opp/e11610d69924435c8f893b4b8f81cc1f/view
Please review the AOS posting and associated attachments, in addition to the attachment to this call for further information on how the AOS is structured.
Files
| File | Type | Posted |
|---|---|---|
| AOS Call for Solutions_AUP_Q and As.pdf | ||
| Call For Solutions - AUP - R1_5.4.2026.pdf | ||
| Call For Solutions - AUP - 24 Apr 26.pdf |
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