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

The Army Contracting Command – Aberdeen Proving Ground, acting on behalf of the Assistant Secretary of the Army (Financial Management and Comptroller), is seeking innovative solutions through Call for Solution FMC_26_02 to transform its financial audit readiness efforts by implementing Agreed-Upon Procedures and performance audit testing aligned with the OSW consolidated audit model. The current audit approach is resource-intensive and fails to generate sufficient, reliable evidence during initial procedures, leading to repeated testing, elevated costs, and delayed insights for leadership. The solution must target materiality-based substantive testing in critical areas such as Military Payroll, Civilian Payroll, and Procurement, leveraging systems like IPPS-A and DJMS to provide audit-permanent evidence and enhance reliance on Army-generated data. Offerors are required to submit a single PDF proposal containing specific elements including a title page, executive summary, intellectual property disclosures, CMMC 2.0 Level 2 certification evidence, organizational conflict of interest analysis, cost estimation, abstract, white paper, and optional materials—all within strict page limits and without hyperlinks, pop-ups, or tables of contents. The deadline for submission of solution briefs has been extended to 8 May 2026, with questions due by 28 April 2026 and submissions sent exclusively via email with the specified subject line. Evaluation of proposals is governed by a trade-off process prioritizing technical merit above all else, with failure to demonstrate sufficient innovation, feasibility, and alignment with the problem statement resulting in immediate disqualification. While cost is not evaluated during Phase 1, proposers must submit a Rough Order of Magnitude estimate and indicate whether they propose an alternative to Firm-Fixed-Price contracting with justification. CMMC Level 2 certification is mandatory for award eligibility and must be achieved prior to contract execution, though submission is permitted before certification. All offerors must disclose any intellectual property restrictions under DFARS 252.227-7992 and provide a detailed organizational conflict of interest analysis under FAR Part 9, including disclosures of relationships with Guidehouse or other DoW contractors. Performance is to occur primarily in the District of Columbia with contracting oversight based in Aberdeen Proving Ground, Maryland, and all deliverables must be completed by 31 December 2026. The government intends to award a Firm-Fixed-Price contract under FAR Part 12, with subsequent phases involving detailed pricing and contractual execution based on successful Phase 1 submissions.