Project Information

Bid Title

Financial Statements Auditing Services

Issuing Agency

District of Columbia Courts

Location

District of Columbia

Published Date

Apr 7, 2026

Closing Date

Apr 17, 2026

Government Level

State & Local

Status

Closed

Ref. #

DCSC-26-FSS-46

Original Source

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Bid Documents

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Project Description

Solicitation #	Details	Opening Date	Closing Date	Other Documents
DCSC-26-FSS-46	Financial Statements Auditing Services	Mar 18, 2026	Apr 17, 2026	DETERMINATIONANDFINDINGS TO CANCEL SOLICITATION Amendment No. 2 Amendment No. 1 Attachments J.1 Attachments J.2 Attachments J.3 Attachments J.4 Attachment J.5

Attachment Preview

DISTRICT OF COLUMBIA COURTS SYSTEM

OFFICE OF CONTRACTS AND PROCUREMENT

REQUEST FOR TASK ORDER PROPOSALS FROM

GSA FEDERAL SUPPLY SCHEDULE CONTRACTORS

for

FINANCIAL STATEMENTS AUDITING SERVICES

SOLICITATION NUMBER: DCSC-26-FSS-46

SOLICITATION IS RESTRICTED TO GENERAL FEDERAL SCHEDULE 520

- (GSA) FINANCIAL AND BUSINESS SOLUTIONS (FABS) CONTRACTORS

ONLY

DATE ISSUED:

Wednesday, March 18, 2026

CLOSING DATE & TIME:

, March 27, 2026, at 2:00 pm, EST

Contents

SECTION A: STATEMENT OF WORK................................................... Error! Bookmark not defined.

1. BACKGROUND:................................................................................................................................. 4

1.1 Task 1 - Financial Statement Audit ............................................................................................. 4

1.2 Task 2 - Single Audit................................................................................................................... 9

1.3 Task 3 - Audit of the CVCP ...................................................... Error! Bookmark not defined.

1.4 Task 4 - Fiduciary Accounts Examination ................................................................................ 10

1.5 Task 5 - Discretionary Audits, Examinations, Evaluations, and Inspections (Optional) .......... 11

2. SCOPE OF SERVICES: .................................................................................................................... 11

2.1 Description of Audit and Attestation Services ......................................................................... 11

2.2 Responsibilities......................................................................................................................... 12

2.3 Contract and Audit Period ........................................................................................................ 13

2.4 Contract Tasks .......................................................................................................................... 15

3. CONTRACT PERIOD ....................................................................................................................... 24

3.1 Base Term................................................................................................................................. 24

3.2 Option Period............................................................................................................................. 24

3.3 Period of Performance and Commencement of Work............................................................... 25

4. PERSONNEL..................................................................................................................................... 25

4.1 Key Personnel............................................................................................................................ 25

4.2 Non-Key Personnel.................................................................................................................... 27

5. TYPE OF CONTRACT ..................................................................... Error! Bookmark not defined.

6. PLACE OF PERFORMANCE........................................................................................................... 27

7. SECURITY AND IDENTFICATION/BUILDING PASS ................................................................ 27

8. CONTRACTING OFFICER (CO) AND CONTRACTING OFFICER’S TECHNICAL REPRESENTATIVE

(COTR) ....................................................................................................................................................... 28

8.1 Contracting Officer (CO).......................................................................................................... 28

8.2 Contracting Officer’s Technical Representative (COTR) ........................................................ 28

9. INVOICING AND PAYMENT REQUIREMENTS ......................................................................... 28

SECTION B - INSTRUCTIONS TO VENDORS...................................................................................... 33

10. QUESTIONS ................................................................................................................................. 34

11. PROPOSAL SUBMISSIONS........................................................ Error! Bookmark not defined.

12. TECHNICAL PROPOSAL FORMAT AND CONTENT............................................................. 36

12.2 Section A – General Information............................................................................................... 36

12.3 Section B – Technical & Management Approach ..................................................................... 36

12.4 Section C – Staffing Plan ........................................................................................................... 36

12.5 Section D – Past Performance .................................................................................................... 37

13. VOLUME II – PRICE PROPOSAL FORM AND CONTENT..................................................... 37

14. EVALUATION OF PROPOSALS ................................................................................................ 38

15. LIST OF ATTACHMENTS .......................................................................................................... 39

TASK ORDER REQUEST FOR FINANCIAL STATEMENT AUDITING

SERVICES

The District of Columbia Courts (Court) are seeking proposals Federal Government General

Services Administration (GSA) Federal Supply Schedule firms under the Financial and

Business Solutions (FABS) Schedule 520. The District of Columbia Courts, Budget, and Finance

Division (B&F Division), has an immediate need for the services of a Contractor to perform an

independent financial statement audit of the DC Courts, in accordance with Generally Accepted

Government Auditing Standards and other appropriate auditing standards, as administered by the

DC Courts for Fiscal Year 2026.

The Courts will conduct this procurement in accordance with Subpart 8.4 of the Federal

Acquisition Regulation (FAR) for the purpose of obtaining auditing and attestation services.

Anticipated tasks in support of the Courts include:

1. Financial Statement Audit

2. Single Audit

3. Audit of the Crime Victim Compensation Program (CVCP)

4. Fiduciary Accounts Examination

5. Discretionary Audits, Examinations, Evaluations, and Inspections (Optional)

The Courts contemplates a single award to one (1) Contractor for a one (1) year base period and

four (4), one (1) year option periods, not to exceed five (5) years.

1. BACKGROUND:

1.1 Financial Statement Audit

(A) Title 11-1723 (a)(3) of the District of Columbia Code states "The Fiscal Officer shall

be responsible for the approval of vouchers and shall arrange for an annual

independent audit of the accounts of the courts." The District of Columbia (DC)

Courts have prepared 'Comprehensive Annual Financial Reports (CAFRs) in

previous fiscal years in accordance with city/state guidelines pronounced by the

Governmental Accounting Standards Board. However, the DC Courts, through

approval by the Joint Committee on Judicial Administration, which is a policy-

making body for the DC Courts, comprised of the DC Court of Appeals, DC

Superior Court and the DC Court systems have decided to report its financial

activities under guidelines for federal agencies delineated in the Office of

Management and Budget Circulars, such as A-136, Financial Reporting

Requirements. This will culminate in the issuance of an Annual Financial

Statements Report.

(B) The Performance Annual Report (PAR) shall consist of:

Management's discussion and analysis (part of required supplemental information).

Basic financial statements and related notes which shall include:

Page 4

1. Balance Sheet

2. Statement of Net Cost

3. Statement of Changes in Net Position

4. Statement of Budgetary Resources

5. Required supplementary stewardship information, as appropriate. Required

supplementary information.

6. Single Audit section, if appropriate.

(C) The District of Columbia Courts (DC Courts) were formed under the laws of the

District of Columbia Code and operate under the Joint Committee on Judicial

Administration, which is the policy-making body for the DC Courts. The DC Courts

are comprised of the Court of Appeals, the Superior Court, and the Court System.

The mission of the DC Courts is to protect rights and liberties, uphold and interpret

the law, and resolve disputes peacefully, fairly, and effectively in the nation's capital.

Effective October 1, 1997, the "National Capital Revitalization and Self-Government

Improvement Act of 1997" (Revitalization Act) effected major changes in the

funding process for the DC Courts. Under the Revitalization Act, the Federal

Government assumed responsibility for funding the DC Courts directly. However,

the DC Courts are the judicial branch of the District of Columbia government.

Consequently, the DC Courts for financial statements purposes have been complying

with pronouncements of the Governmental Accounting Standards Board (GASB),

which promulgates accounting standards for state and local governments through the

period ending 2008. The DC Courts do not have any component units as defined by

GASB Statement No. 14, the Financial Reporting Entity, because the DC Courts are

fully funded by direct federal appropriations, and the DC Council and Mayor have

no authority over the appointment of members of the Joint Committee.

(D) The Single Audit Act Amendment of 1996 (The Act), Public Law (P.L. 104-156), dated June

14, 1996, and OMB Circular A-133, as revised, require that any state or local government

that receives more than $750,000 in federal financial assistance must have an annual

independent audit "performed in accordance with applicable Federal laws, rules and

regulations. Failure to comply with provisions of The Act could result in severe penalties,

including requests for repayment to the Federal Government and loss of funding.

(E) In the fiscal year beginning in 2009, the DC Courts elected to follow and comply

with Federal Accounting Standards as promulgated by the Federal Accounting

Standards Advisory Board (FASAB) for those transactions deemed material for DC

Court financial reporting. FASAB provides a framework for assessing the existing

financial reporting systems of agencies that operate as or in a similar manner as the

federal government and its respective executive agencies. In addition, FASAB

considers how accounting standards might facilitate and enhance the accountability

as well as the decision making in a cost-effective manner. The four objectives of

federal financial reporting include the following:

Page 5

Commodity Codes

• NAICS 541211Offices of Certified Public Accountants
• NAICS 541219Other Accounting Services
• NAICS 541611Administrative Management and General Management Consulting Services

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