MCC Financial Statement Audit
Overview
Buyer
Place of Performance
NAICS
PSC
Set Aside
Original Source
Timeline
Qualification Details
Fit reasons
- NAICS alignment with historical contract wins in similar service areas.
- Scope strongly matches core technical capabilities and delivery model.
Risks
- Past performance thresholds may require one additional teaming partner.
- Potential clarification needed on staffing minimums before bid/no-bid.
Next steps
Validate eligibility requirements, assign capture owner, and schedule partner outreach to confirm teaming strategy before submission planning.
Quick Summary
The USAID Office of Inspector General (OIG) is issuing a Presolicitation for the MCC Financial Statement Audit. This opportunity is a Total Small Business Set-Aside and seeks a contractor to perform financial statement audits for the Millennium Challenge Corporation (MCC). The first audit year will cover FY2026, with potential for subsequent fiscal years through option exercises. Responses are due by March 20, 2026.
Scope of Work
The selected contractor will conduct financial statement audits in strict accordance with:
- Generally Accepted Government Auditing Standards (GAGAS)
- Office of Management and Budget (OMB) Bulletin 24-02 (as amended)
- Government Accountability Office/Council of Inspectors General on Integrity and Efficiency’s Financial Audit Manual (GAO/CIGIE FAM) (as amended)
- OMB Circular A-136 (revised July 14, 2025, as amended)
Working papers must adhere to Generally Accepted Auditing Standards (GAAS), GAGAS, GAO/CIGIE’s FAM regarding audit documentation, GAO Standards for Internal Control in the Federal Government (Green Book), and GAO A Framework for Managing Fraud Risks in Federal Programs. MCC will prepare the financial statements based on Generally Accepted Accounting Principles (GAAP) for federal reporting entities, using the hierarchy in Statement of Federal Financial Accounting Standards (SFFAS) 34.
Contract & Timeline
- Type: Presolicitation
- Set-Aside: Total Small Business Set-Aside (FAR 19.5)
- Product/Service Code: R704 (Auditing Services)
- Response Due: March 20, 2026, 04:00 AM UTC
- Published Date: February 26, 2026, 04:09 PM UTC
- Place of Performance: Washington, DC, United States
Oversight
The USAID OIG is responsible for the oversight of the contractor's audit services. The OIG will issue draft reports for MCC's management comments and will also issue the final reports with OIG's transmittal.
Additional Notes
Interested parties should email the listed contacts for a copy of the solicitation documents once they are released.