Agreed-Upon Procedures and Performance Audit Testing Solution

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