Audit Services

Statement of Objectives (SOO)

This Statement of Objectives (SOO) aims to acquire advisory and expert services to support the Air Force Central Nonappropriated Funds (NAFs) in preparing for their annual independent audits. The primary goal is to ensure NAF financial statements are "audit ready" by meeting U.S. Generally Accepted Accounting Principles (U.S. GAAP) and Department of Defense (DoD) policies.

The services required are advisory and preparatory, not the performance of the audit itself. The contractor will support the remediation of identified deficiencies in current documentation and processes, focusing on:

• Developing and enhancing formal internal control documentation.
• Ensuring timely and accurate reconciliations.
• Developing Standard Operating Procedures (SOPs).

The engagement will address gaps identified from previous audit disclaimers for Fiscal Years 2022 and 2023, aiming to build a complete and robust control environment and implement solutions for remaining deficiencies.

• Project Management: Develop a Project Management Plan (PMP), provide monthly progress and reconciliation packages, and conduct bi-weekly status meetings.
• Financial Reconciliation and Remediation: Resolve outstanding reconciliation issues, perform backlog remediation for cash and key accounts, and develop standardized reconciliation templates.
• Internal Control and Process Documentation: Assess the current control environment, design an enhanced framework compliant with COSO and GAGAS, document controls in a Risk and Control Matrix (RCM), and develop Standard Operating Procedures (SOPs) manuals for all 10 funds.
• Knowledge Transfer and Staff Training: Develop and deliver formal training on new procedures and internal controls, and validate proficiency.
• Reporting: Provide weekly progress reports and a monthly contract progress report.

Work will be conducted on-site at the Air Force Services Center (AFSVC) in San Antonio, TX.

• Demonstrated experience in financial management advisory, audit readiness, and internal control remediation for federal agencies, with a preference for DoD or NAFIs experience.

• Team must possess expertise in project leadership, subject matter expertise (8+ years preferred), technical capabilities (process documentation, SOP development, reconciliations, control implementation), professional certifications (CPA, CIA, CGFM, CISA), and a relevant Bachelor's degree with 24 credit hours in accounting.

• Personnel qualifications matrix required in quote submission.

• Security: Personnel must meet cybersecurity certification requirements as per DoDM 8140.03 and relevant DoD/Air Force policies. Background checks and potential security clearances may be required.

• Data Stewardship: NAFIs retain unlimited rights to technical data. Data generated must be physically separated and protected.

• Government Furnished Equipment (GFE): AFSVC will provide PCs, workspace, and necessary applications.

• Travel: All travel must be coordinated and reimbursed by AFSVC per Federal Travel Regulations.

• Cybersecurity: Adherence to PCI DSS, NIST SP 800-53, and other relevant cybersecurity standards is required.

Statement of Work (SOW) / Performance Work Statement (PWS)

This document outlines the "Deliveries or Performances" for Audit Services, detailing the requirements and schedule for a six-month period of performance after award.

• Project Management and Reporting: Establish a formal project management framework, including a Project Management Plan (PMP) submitted within 10 business days of award, and ongoing monthly progress and reconciliation packages.

• Financial Reconciliation and Remediation: Resolve outstanding reconciliation issues, clear the backlog from FY24 to present, and develop standardized reconciliation templates.

• Internal Control and Process Documentation: Design, document, and support the implementation of a robust internal control framework, including assessing current controls, documenting them in a Risk and Control Matrix (RCM), and developing Standard Operating Procedures (SOPs) for all 10 funds.

• Knowledge Transfer and Staff Training: Ensure AFSVC personnel are proficient in new processes and controls through formal training sessions and proficiency validation.

• PMP: Draft due within 10 business days of award, with COR feedback within 5 business days, and final submission within 5 business days of feedback.

• Monthly Progress and Reconciliation Package: Due by the 15th of each month.

• Review Sessions: Conducted bi-weekly.

• Preliminary Draft of Key Documentation (SOPs Manual and RCM): Due no later than 60 days after contract award.

• SOP Development: Due no later than 120 days after contract award.

• Draft Final Report and Training Materials: Due 30 business days before the end of the period of performance.

• Final Deliverable Package: Due 10 business days after final concurrence on the Draft Final Report.

• Period: Six months after receipt of award.

• Place: All deliverables will be delivered to and approved by the Contracting Officer Representative (COR).

• The Contractor must annotate if any deliverable timelines are concurrent.

• Performance time is computed beginning with the actual date of award.

Solicitation / RFP / RFQ

This document provides instructions, requirements, conditions, and notices to contractors for a solicitation. The requirement is funded by Air Force Morale, Welfare, and Recreation (MWR) programs, not appropriated funds. The Air Force Nonappropriated Fund Procurement Office (AFNAFPO) will issue the award.

• Contractors must meet all solicitation requirements.

• Quotes must be submitted in Adobe PDF format.

• Specific files are required for submission: Contractor's Statement Work (CSOW)/Technical Solution, Supplies, Services and Prices (Pricing), Deliveries or Performances (Delivery Schedule), NAF Standard Clauses, Contract Documentation, Contractor Past Performance Information, Subcontractor/Teaming Partner Consent Letters, Subcontractor/Teaming Partner Past Performance Information, and Representations and Certifications (Reps and Certs).

• The quote must include a narrative addressing paragraphs 2.0 through 5.11 of the Statement of Objectives (SOO), presented in the same order as in the SOO.

• Technical Solution (CSOW) must define how the contractor will meet the tasks and provide a written response outlining the technical solution; "Yes," "Met," or ambiguous responses are unacceptable.

• Past Performance Information (PPI) requires narratives on at least three (3) recent and relevant projects within the last five (5) years, with a page limit of six (6) pages per reference.

• The quote validity period must be at least 180 calendar days from the closing date of the solicitation.

• Electronic copies of quotes must be submitted via email to valerie.baltimore@us.af.mil and fay.cameron@us.af.mil.

• Quotes must be virus-free.

• Marketing and informational material will not be evaluated and will count towards page limits.

• Failure to submit required documents may result in rejection.

• Evaluation will be based on Technical Evaluation (LPTA) and Past Performance.

• The NAFI reserves the right to consider only quotes submitted in accordance with requirements.

• Not specified in this document.

• Amendments to solicitations must be signed and returned.

• Prime Contractors must provide proof of required certification within 10 calendar days of contract award, including subcontractors and teaming partners.

• The NAFI will not be liable for any costs incurred by contractors in submitting quotes.

• The written contract includes the entire agreement; the NAFI will not be bound by oral representations or terms on contractor forms unless specifically agreed to and incorporated.