SAM #FMC_26_02

Army Solicits Solutions for Targeted Audit Testing and Financial Management Remediation

The Army Contracting Command – Aberdeen Proving Ground is seeking innovative solutions to support Agreed Upon Procedures (AUP) and Performance Audit Testing for Army Financial Management and Audit Readiness. - Government Buyer: - U.S. Army Financial Management & Comptroller - Army Contracting Command Aberdeen Proving Ground, Division D - Scope of Services: - Solutions for targeted, materiality-focused audit remediation - Execution of AUP engagements and Performance Audits in accordance with AICPA and GAGAS standards - Substantive testing in high-impact financial areas: - Military Payroll - Civilian Payroll - Procurement - Intergovernmental Transactions - Environmental and Disposal Liabilities - General Equipment - Real Property - Operating Materials and Supplies - Munitions - Unique Requirements: - Solutions must address persistent audit failures and improve audit evidence quality - Offerors must demonstrate compliance with CMMC Level 2 certification - Solution briefs must include procedures for Military Payroll - No specific OEMs or vendors are named in the solicitation - Place of Performance and Contracting Office: - Army Contracting Command – Aberdeen Proving Ground (ACC-APG), Division D - District of Columbia, 20310 - Period of Performance: - All testing and final results must be completed and delivered by the end of 2026, with interim results provided throughout the engagement

Description

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.

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