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

SolicitationFMC_26_02Notice typeSolicitation, DC

Attachments

3 files

Name	Type	Posted	Actions
Call For Solutions - AUP - R1_5.4.2026.pdf	PDF	May 4, 2026	Download
AOS Call for Solutions_AUP_Q and As.pdf	PDF	May 4, 2026	Download
Call For Solutions - AUP - 24 Apr 26.pdf	PDF	Apr 24, 2026	Download

Version History

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

SolicitationFMC_26_02May 4, 2026 · v2

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Opportunity Summary

The Army Contracting Command – Aberdeen Proving Ground (ACC-APG), acting on behalf of the Assistant Secretary of the Army (Financial Management and Comptroller), has issued solicitation FMC_26_02 to seek innovative solutions for Agreed Upon Procedures (AUP) and performance audit testing. This initiative aims to improve Army Financial Management and audit readiness by transitioning from resource-intensive testing to a targeted, materiality-focused remediation strategy. The objective is to utilize AUP and performance audit work to identify persistent failures and confirm the effectiveness of corrective actions, prioritizing process areas that impact consolidated financial statements.

This solicitation is categorized under NAICS 541211 for Offices of Certified Public Accountants and PSC R704 for Support- Management: Auditing. Submissions must address the Army’s need for decision-quality insights and a reduction in repeated follow-on testing through more reliable, audit-ready evidence. The place of performance for this requirement is Washington, D.C.

The response deadline for solution briefs is May 8, 2026. The solicitation process includes multiple evaluation phases as detailed in the three formal attachments: a revised Call for Solutions document, a Questions and Answers document, and the original Call for Solutions. Alexandra C. Miller serves as the primary point of contact for this requirement.

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Opportunity Summary

Opportunity Details

Response deadline: May 8, 2026Expired 28 days ago
NAICS: 541211 (opens in new tab)
PSC: R704 (opens in new tab)
Set aside: —
Published: Apr 24, 2026
Updated: May 4, 2026
Agency: DEPT OF THE ARMY
Office: W6QK ACC-APG
Department: —
Source: View on SAM.gov (opens in new tab)

Contact and place of performance

Point of contact: Alexandra C. Miller

Place of performance

DC 20310

USA

Original Description

04 MAY 2026 The Call for Solution has been amended/revised with the following: 1. The Questions and Answers document has been provided in the Attachment section below. 2. A revised Call for Solutions document (dated 4 May 2026) is uploaded to the Attachment section and replaces the original document. 3. Due date for solution briefs has been extended to 8 May 2026. 24 APRIL 2026 The Army Contracting Command – Ab...

04 MAY 2026

The Call for Solution has been amended/revised with the following:

1. The Questions and Answers document has been provided in the Attachment section below.

2. A revised Call for Solutions document (dated 4 May 2026) is uploaded to the Attachment section and replaces the original document.

3. Due date for solution briefs has been extended to 8 May 2026.

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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