Navy Financial Improvement and Audit Readiness (FIAR) Second Level Review (2LR) Services

The Department of the Navy (DON) is aggressively implementing the stated goals in order to comply with the Department of Defense’s (DoD’s) Financial Improvement and Audit Readiness (FIAR) Plan and the congressionally mandated deadlines for audit readiness. Over the past decade, the DON has been on a path of process discovery and improvement and is at the stage of finalizing and validating audit assertions for key assessable units in preparation for an independent financial audit. The DON Office of Financial Operations (FMO) and its divisions have led current process improvement efforts and the overall audit readiness management throughout the DON. As the DON continues to make progress, an augmented focus on FMO’s audit-trail prepositioning, pre-assertion and post-validation review and remediation capacity is needed in order to succeed within the forthcoming audit environment.



The DON has established FMO-4 – Evaluation, Prioritize and Remediate office in preparation for the upcoming attestation engagements and financial audit.

This requirement is for Second Level Review (2LR) Services. The purpose of the Second Level Review (2LR) Program is to implement a collaborative end-to-end process across FMO, the Regions, and Budget Submitting Offices (BSOs) to evaluate, prioritize, and remediate identified financial reporting deficiencies across the Navy and Marine Corps, drive accountability for corrective actions, and increase transparency for senior leadership.



This is a sole source action to be awarded as a new contract to Deloitte Consulting. Deloitte Consulting is the only firm who can supply the required services for the acquisition. The proposed action is for services for which the Government intends to solicit and negotiate with only one source under the authority of 10 U.S.C.

2304(c)(1), as implemented by FAR 6.302-2(b)(1)(i). The period of performance is from 01 September 2016 until 31 March 2017.

Interested parties may identify their interest and capability to respond to the requirement. This notice of intent is not a request for competitive proposals.