Background
The Air Force Services Center (AFSVC), located in San Antonio, Texas, is responsible for delivering services programs to support the readiness and resilience of Airmen, Guardians, and their families.
The AFSVC manages the Nonappropriated Fund (NAF) Public Accountant Contract Audit (PACA) program to ensure compliance with financial regulations and operational effectiveness across various NAF activities. The upcoming contract aims to secure professional independent auditing services to evaluate the financial status and operational compliance of various NAF Instrumentalities (NAFIs).
Work Details
The contractor will perform Public Accountant Contract Audits (PACA) in accordance with Government Auditing Standards (GAGAS) and Air Force instructions. Key tasks include: conducting comprehensive audits of financial statements, transactions, and internal controls for NAF activities such as the AFSVC Shared Service Center, Air Force Venture Gaming Program, and Air Force Cadet Dining; identifying discrepancies and inefficiencies; assessing internal controls; ensuring compliance with DoD policies; preparing detailed audit reports with actionable insights; evaluating technology systems for security; reviewing prior audit resolutions; and conducting Commander’s Special Interest Audits as needed.
Period of Performance
The contract will consist of a one-year base period followed by four one-year option periods, allowing for ongoing auditing services over a potential five-year duration.
Place of Performance
JBSA Lackland TX 78236 UNITED STATES
Bidder Requirements
Bidders must be licensed Certified Public Accountants (CPAs) or CPA firms in good standing with at least six years of public accounting audit experience. Staff must possess relevant educational qualifications including a minimum of a bachelor’s degree in accounting or finance. Audit teams should have experience with GAGAS standards and demonstrate capability in handling Controlled Unclassified Information (CUI). Additionally, bidders must have received a passing rating on their most recent independent peer review.
I. SAM.GOV PRE-SOLICITATION SYNOPSIS
1. General Information
- Document Type: Presolicitation Notice / Synopsis
- Notice Type: Presolicitation
- Anticipated Solicitation Number: [To Be Determined]
- Contracting Office: Air Force Nonappropriated Fund Purchasing Office (AFNAFPO) / Air Force Services Center (AFSVC), San Antonio, Texas
2. Points of Contact
- Primary Contracting Officer: Valerie Baltimore
- Email: valerie.baltimore@us.af.mil
- Office Phone: (380) 459-9555
- Primary Contracting Specialist: Lois Yates
- Email: lois.yates@us.af.mil
- Office Phone: (380) 459-9555
3. Description of Requirement
The Air Force Services Center (AFSVC) has an upcoming requirement for professional independent auditing services to evaluate, analyze, and report on the financial status and operational compliance of various Nonappropriated Fund Instrumentalities (NAFIs). The contractor will perform Public Accountant Contract Audits (PACA) in accordance with Government Auditing Standards (GAGAS) and Air Force instructions.
The primary objectives are to ensure financial integrity, statutory compliance, and operational efficiency across critical morale, welfare, and recreation (MWR) activities supporting Airmen, Guardians, and their families globally. The program areas of focus include, but are not limited to:
- AFSVC Shared Service Center (SSC): Comprehensive financial statement and compliance auditing.
- Air Force Venture Gaming Program: Financial and operational auditing of gaming systems, to include potential overseas locations.
- Air Force Cadet Dining: Specialized operational and financial compliance audits.
- Commander's Special Interest Audits: Targeted, ad-hoc audits ordered at the discretion of leadership.
4. Locations of Performance
See separate attachment 'Installation Listing - Special Audits.xls'.
5. Contract Structure and Anticipated Period of Performance
The NAFI intends to award a contract consisting of a one-year Base Period and four (4) one-year Option Periods. Initial task orders are anticipated to utilize a hybrid of contract types to align performance incentives:
CLIN SeriesService TypeContract Pricing TypeCLIN 0001 seriesAnnual NAFI Financial Statement AuditsFirm-Fixed-Price (FFP)CLIN 0002 seriesProgram-Specific Performance AuditsFirm-Fixed-Price (FFP)CLIN 0003 seriesCommander's Special Interest Audits (Ad-hoc)Time & Materials (T&M) or Labor-HourCLIN 0004 seriesReimbursable Travel ExpensesCost-Reimbursable (No Fee)
6. Special Procurement Considerations
- Pre-Proposal Conference: A virtual pre-proposal conference is tentatively planned to take place in CY2026 Q4 to discuss the unique aspects of military NAF accounting and AFSVC systems.
- Questions and Clarifications: Offerors will be given a designated period to submit formal Requests for Information (RFIs) regarding system access, data repositories, and historical workload data.
II. INDUSTRY FEEDBACK AND CAPABILITY QUESTIONS
To help the Air Force Services Center refine its solicitation and evaluate industry capability, interested vendors are requested to respond to the following questions:
1. Corporate Capability & Special Audit Execution
- Question 1a: Describe your firm's experience in performing financial statement audits for Government Nonappropriated Fund Instrumentalities (NAFIs) or similar dual-funded public entities.
- Question 1b: What experience does your firm have in executing audits under Government Auditing Standards (GAGAS) (Yellow Book), particularly regarding the integration of financial and compliance audits?
- Question 1c: Given the potential requirement for "Commander's Special Interest Audits," describe your capacity to mobilize audit teams on short notice (e.g., within 15 30 days) to address ad-hoc, high-priority inquiries.
2. Geographically Dispersed & Virtual Auditing
- Question 2a: Describe your proposed approach to executing comprehensive audits remotely while maintaining secure data controls. How does your firm minimize the need for on-site physical presence while ensuring complete verification of records?
- Question 2b: The Air Force Venture Gaming Program operates at several overseas locations. Describe your firm's capability to conduct international audit procedures, including any potential travel logistics or remote verification methodologies for overseas operations.
3. Technology Systems & Secure Data Repositories
- Question 3a: The contractor will be required to utilize a secure, DoD-compliant file repository to transmit, store, and review sensitive financial data. Describe your firm's experience in utilizing government-provided secure portals (e.g., DoD SAFE, secure SharePoint) or hosting NIST SP 800-171 compliant environments.
- Question 3b: AFSVC utilizes specific Point-of-Sale (POS) and shared services database systems. What experience does your audit team have in extracting, normalizing, and auditing large transaction-level datasets directly from enterprise-level ERP or POS systems without manual entry errors?
4. Contract Structure, Workload, & Risk
- Question 4a: Initial task orders may require dual-year financial audits (e.g., covering both FY24 and FY25 concurrently). Does your firm foresee any resource or independence constraints with executing dual-year audits under a single task order?
- Question 4b: Travel costs are excluded from the firm-fixed-price labor rates and will be reimbursed separately at actual cost (subject to Joint Travel Regulations). Do you find this structure clear and commercially feasible?
- Question 4c: What additional historical workload metrics or system information (e.g., transactional volume, prior year audit reports) would your firm require to provide an accurate, competitive firm-fixed-price proposal?
