Loren Data's SAM Daily™

SAMDAILY.US - ISSUE OF APRIL 26, 2026 SAM #8917
SOLICITATION NOTICE

R -- Call for Solutions - Agreed Upon Procedures and Performance Audit Testing Solution

Notice Date

4/24/2026 2:33:36 PM
 

Notice Type

Solicitation
 

NAICS

541211 — Offices of Certified Public Accountants
 

Contracting Office

W6QK ACC-APG ABERDEEN PROVING GROU MD 21005-5001 USA
 

ZIP Code

21005-5001
 

Solicitation Number

FMC_26_02
 

Response Due

5/5/2026 1:00:00 PM
 

Archive Date

05/20/2026
 

Point of Contact

Alexandra C. Miller, Samantha L. Hannah
 

E-Mail Address

alexandra.c.miller6.civ@army.mil, samantha.l.hannah2.civ@army.mil
(alexandra.c.miller6.civ@army.mil, samantha.l.hannah2.civ@army.mil)
 

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.
 

Web Link

SAM.gov Permalink
(https://sam.gov/workspace/contract/opp/73e03a617990428bb085bf367e4890a7/view)
 

Place of Performance

Address: DC 20310, USA

Zip Code: 20310

Country: USA
 

Record

SN07791021-F 20260426/260424230037 (samdaily.us)
 

Source

SAM.gov Link to This Notice
(may not be valid after Archive Date)

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