Request for audit services for Accountable Entity (AE) and foreign organizations without access to Independent Public Accounting Firms

The Millennium Challenge Corporation (MCC) is seeking audit services to support Accountable Entities and foreign organizations that lack access to Independent Public Accounting firms, ensuring compliance with U.S. Government Auditing Standards (GAGAS) and other applicable financial and programmatic requirements. This request is issued under solicitation number 95332426K0004, with responses due by June 15, 2026, and is categorized as a sources-sought notice under NAICS code 541211. The contract structure includes a base period and five optional audit periods, each tied to a specific audit cycle, with Option 5 specifically designated for a 120-day Compact closure audit. The place of performance is formally recognized as Washington, D.C., though field audits will occur at the locations of the Accountable Entities or foreign Implementing Entities. The Auditor must maintain strict independence, adhere to GAGAS Chapter 6, and follow MCC’s Internal Review Process for Financial Audit Deliverables, ensuring findings are quantified, properly documented, and reported regardless of correction status. All audit deliverables—including an Audit Planning Document, Draft Audit Report, Management Letter, and Final Audit Report—must be submitted in English and are subject to MCC’s formal No Objection process prior to completion and payment. The Auditor is required to field a team of at least four Key Professional Personnel, including an Engagement Partner with a minimum of 15 years of experience and five years in a senior role, an Audit Manager/Team Leader with at least 10 years of experience, and two additional auditors, all of whom must be members of internationally recognized accounting bodies such as CPA, CA, or ACCA. The Engagement Partner must possess demonstrated experience auditing multimillion-dollar programs and exhibit excellent English communication skills. Auditors must retain all audit documentation for five years and make it immediately available upon MCC’s request, with failure to comply potentially resulting in exclusion from future opportunities. Mandatory Entrance and Exit Conferences are required for each audit to clarify scope and ensure transparency. The Auditor may be called upon to provide additional on-call audits of Covered Providers or Grantees under pre-established contract rates. MCC emphasizes stringent asset accountability, requiring all assets funded by MCC to be properly marked according to agreement requirements; failure to do so may result in questioned costs. While no specific contracting type is designated, offerors are tasked with recommending an appropriate structure. The Solicitation does not specify contract value, payment offices, or invoicing systems,