Cervantes Manuel & Asociados SC

Cervantes Manuel & Asociados SC, a Guatemala City-based for-profit organization, holds single-award Indefinite Delivery Contracts with the Inter-American Foundation (IAF) to provide grant audit services across Central America, competing exclusively full-and-open with no set-aside applications across all thirteen awards in the source data.

The vendor delivers specialized financial and compliance audits of IAF-funded grant programs supporting self-help development initiatives in Guatemala, Belize, and the broader Central American region. Representative work includes a $30,000 delivery order awarded September 26, 2026, for grant audit services in Guatemala with performance completion by September 25, 2027; an $83,924 task order (Task Order #2) issued April 1, 2023, for the same scope with completion targeted March 31, 2024; and earlier delivery orders under the same IDC ranging from $52,000 to $83,924. All work to date occurs at the contractor's Guatemala City facility under firm fixed-price and time-and-materials arrangements. The vendor has been registered in SAM since March 2011 and operates under primary NAICS 541512 (Offices of Certified Public Accountants) and PSC code Support—Management: Auditing across its full award footprint.

Customer concentration is absolute. The Inter-American Foundation accounts for all thirteen awards and the full $1.7 million in combined potential value, with only one federal customer agency across the portfolio. The vendor holds three separate indefinite delivery contracts with the IAF: contract 20343122D00001 (originally awarded February 22, 2022, with a ceiling of $299,897.40 and ultimate completion March 3, 2026); contract TPDIAF11C0009, which has generated five task orders carrying $143,000 in combined potential value; and contract 140D0426D00048 (awarded March 10, 2026, with a ceiling of $149,948.70 and completion April 3, 2027), under which one task order of $30,000 has been issued to date. Award activity is sparse but stable — one award in 2016, one in 2022, one in 2023, one in 2024, and two in 2026 — with only one award completing in the next twenty-four months. To date, $408,000 has been obligated against the $1.7 million in combined potential value, representing 23% spend-down across the portfolio.