A-123 Internal Controls Sources Sought

Performance Work Statement (PWS)

To provide contractor support to the U.S. Department of Housing and Urban Development (HUD), Government National Mortgage Association (Ginnie Mae) Office of Enterprise Risk (OER) to strengthen internal controls over financial reporting and financial management systems in accordance with OMB Circular A-123.

The contractor will perform annual assessments of Ginnie Mae's internal controls over financial reporting and financial management systems. This includes documenting, testing, accessing, and reporting on these controls, adhering to OMB Circular A-123 and its appendices. Key support services include:

• Program Management
• Assessments (including Entity Level Controls - ELC)
• Conclusion and Recommended Assurance Statement
• Policy and Procedure Updates
• Training Services
• Additional Special Assessments
• Transition Services

The contractor will assess 5-6 significant financial business cycles annually, in addition to Financial Reporting. Specific systems to be reviewed include GFAS, IPMS, RFS, GinnieNET, MFPDM, SFPDM, UFS I, UFS II, and Ginnie Mae's Production Portal Platforms.

• Period of Performance: 12-month base period with four (4) 12-month option periods.

• Place of Performance: Contractor facilities.

• Certifications: Contractor personnel must possess CPA, CISA, CIA, CFE, and CGFM certifications.

• Non-Personal Services: Services must not be inherently governmental; the government will not supervise contractor employees.

• Reporting: Weekly and monthly status reports, meeting minutes, and specific assessment reports are required.

• Deliverables: Numerous deliverables are specified, including status reports, assessment reports, risk registers, test plans, policy updates, and transition-out plans.

• Transition: Both transition-in and transition-out services are required, involving knowledge transfer and documentation handover.

Sources Sought Notice

The Department of Housing and Urban Development (HUD) is seeking market research to identify potential contractors for A-123 Internal Control support services. These services are intended to strengthen internal controls over Ginnie Mae’s financial reporting and financial management systems. The results of this research will help determine the procurement method.

• Core Competencies: Vendors must demonstrate expertise in areas such as Certified Public Accountant (CPA), Certified Information Systems Auditor (CISA), Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE), Committee of Sponsoring Organizations (COSO), and Certified Government Financial Manager (CGFM).

• Experience: Provide a brief description of experience with similar requirements (Federal or Commercial).

• Differentiators: Highlight unique factors and benefits of services offered.

• Draft PWS Feedback: Vendors are encouraged to provide feedback on the content and composition of the draft Performance Work Statement (PWS).

• General Description of Work: Provide Risk Management and Internal Controls services for Ginnie Mae’s annual OMB Circular A-123, including documenting, testing, accessing, and reporting on internal controls over financial reporting and financial management systems. Specific tasks include Program Management, Transition Services, Assessments (including OMB A-123 Entity Level Assessment), Conclusion and Recommended Assurance Statement, Policy and Procedure Update, Training Services, and Additional Special Assessments.

• NAICS Code: 541611 – Administrative Management and General Management Consulting Services (Size Standard: $24.5M).

• PSC Code: R408 Program Management Support.

• MAS SIN: Contractors holding MAS SIN 541611 are of interest.

• Performance: Contemplated performance metrics, report requirements, and deliverables are detailed in the Draft PWS.

• Place of Performance: At the Contractor's facility.

• Dollar Value: Not stated (N/A).

• Submission Deadline: April 30, 2026, by 2:00 PM EST.

• Submission Method: Email responses to Cheri Redding (Cheri.L.Redding@hud.gov) and Jennifer Perez (Jennifer.M.Perez@hud.gov).

• Information Requested: Organization name, address, contact details, ownership type, size, UEI, socioeconomic categories, GSA contract number (if applicable), and tailored capability statements. Address any anticipated subcontracting or teaming arrangements.

• Evaluation: A high-level assessment of capability statements will be performed, focusing on competencies, differentiators, and past performance. Generic brochures are not requested.

• The procurement method (e.g., set-aside for small business, full and open competition, GSA procurement) will be determined based on responses.

• This is a Sources Sought Notice for market research purposes only and does not constitute a request for proposals.

• Submission of information is voluntary, and the government assumes no financial responsibility for costs incurred.

• Telephone inquiries will not be accepted.

• No feedback or evaluations will be provided on submissions.