PACA Special Audits RFQ — Auditing Services

DEPT OF DEFENSE · DEPT OF THE AIR FORCE · AIR EDUCATION AND TRAINING COMMAND · JOINT BASE SAN ANTONIO · FA9000 AF NAF PO is soliciting PACA Special Audits RFQ — Auditing Services. Solicitation number F41999-27-Q-0007. Classified under NAICS 541211 — Offices of Certified Public Accountants. Product/service code R704 — AUDITING SERVICES. Place of performance: TX, USA. Responses are due by 23 December 2026 22:00 UTC. Posted on SAM.gov, the US federal contract opportunities system; registration is required to bid.

General The Air Force Services Center (AFSVC), headquartered at Joint Base San Antonio-Lackland, Texas, delivers Services programs and activities to build and sustain ready and resilient Airmen, Guardians, and families. Air Force Services Center supports bases, major commands (MAJCOMs), and the Air Staff by providing technical expertise, launching new initiatives, developing programs and operational procedures, and managing central support functions. Air Force Services Center ensures the successful operation of essential food services, fitness and sports centers, childcare and youth programs, lodging accommodations, and recreational opportunities for military members and their families worldwide. The Center’s responsibilities include preparing responses to high-level inquiries, providing technical assistance to the field, and developing new programs supporting installation activities. The Financial Management Directorate (VF) centrally manages and administers the Nonappropriated Fund (NAF) Public Accountant Contract Audit (PACA) Program, which supports a worldwide mission providing independent oversight of internal controls, cash management, asset protection, and financial management across the enterprise.

Background

Nonappropriated Fund (NAF) installations provide support services and activities for military personnel, families, and authorized patrons. Proper management and accountability of Nonappropriated Fund resources are critical to ensuring continued service delivery, operational readiness, and the protection of government interests. Regular independent audits are required to evaluate the financial condition, control environments, and operational efficiencies of Nonappropriated Fund operations. The Air Force Services Center Financial Management, Strategic Policy & Financial Operations Branch (AFSVC/VFSF) exercises central program oversight to ensure compliance with annual statutory audit requirements under Department of Defense Instruction (DoDI) 7600.06, Audit of Nonappropriated Fund Instrumentalities and Related Activities, ensuring adequate audit coverage is provided across the enterprise for Nonappropriated Fund Instrumentalities (NAFIs) Services activities. The term "Activities" refers to operational and revenue-generating entities within the Air Force structure. Audit engagements under this Special Audits contract specifically include financial statement audits and performance audits covering:

• Accounting practices and transactional compliance;
• Internal control environments and segregation of duties;
• Cash management, vault operations, and electronic banking;
• Fixed asset accountability, tracking, and depreciation;
• Inventory valuation, spoilage controls, and physical counts;
• Food and beverage operations and food service portfolios;
• Centralized shared service center processing;
• Venture gaming and electronic slot machine operations;
• Supplemental mission dining operations; and
• Agreed-upon procedures and special interest compliance reviews.

Specific Focus Areas for the PACA Special Audits Program:

• A. Shared Service Center (SSC): Conduct performance audits of the Shared Service Center (SSC) at the Air Force Services Center (AFSVC) located in San Antonio, TX. The primary objective of the performance audit is to address economy, efficiency, and operational effectiveness. The scope includes core accounting transaction workflows, inter-entity cost allocation methodologies, compliance with Service Level Agreements (SLAs), operational metrics, and the adequacy of financial management technology system controls. Further details will be outlined in specific delivery order project assignments.
• B. Department of the Air Force (DAF) Venture Gaming Program: The DAF Venture Gaming Program operates electronic gaming and slot machine activities at authorized overseas military installations. The program serves as an important nonappropriated revenue generator utilized directly to support and enhance Morale, Welfare, and Recreation (MWR) programs across all Air Force installations. Authorized by DoDI 1015.10 and centrally managed by AFSVC in San Antonio, TX, slot machine operations present unique risks due to regulatory complexities, high cash volumes, and potential for manipulation. Scope includes electronic gaming data systems, meter reconciliations, cash drop and count controls, payout authorizations, jackpot disbursements, internal control safeguards against manipulation or theft, and compliance with federal tax reporting requirements (including IRS Form W-2G processing).
• C. Air Force Cadet Dining Fund: The Cadet Dining Fund is a Supplemental Mission Nonappropriated Fund Instrumentality (NAFI) operated by the 10th Force Support Squadron (10th FSS) located at the United States Air Force Academy (USAFA), Colorado. Supplemental Mission NAFIs receive nonappropriated funds generated from installation mission programs (training, food service, education, security). While congressionally appropriated funds (APF) cover civilian management, custodial services, and facility upkeep, nonappropriated funds are utilized strictly for food purchases and the operational maintenance of cadet meal operations. The fund provides daily dining support for over 4,400 cadets. The Contractor shall perform comprehensive financial statement and operational compliance audits examining food supply procurement, inventory receiving and storage controls, cost-per-meal accounting, meal card verifications, and financial statement accuracy in accordance with USAFAI 34-104 and applicable NAF regulations.
• D. Commander’s Special Interest Audits: To address immediate, unplanned operational needs, the Government requires the capacity to execute ad hoc, targeted investigations known as Commander’s Special Interest Audits. These audits may be

requested at any given time by Installation Commanders, the AFSVC Commander, or higher headquarters to address immediate operational concerns, suspected material control failures, or strategic risk areas. These ad hoc engagements may encompass any Air Force Installation, NAF Activity, or fund within the scope of this contract, and will be ordered and executed as individual, consolidated performance audit task orders in accordance with the established deliverables and pricing schedules. Scope Air Force Services Center requires the audit services of licensed Certified Public Accountants (CPAs) or CPA firms to perform financial statement audits of Air Force Nonappropriated Fund Instrumentalities (NAFIs) financial statements and performance audits of Nonappropriated Fund Instrumentality (NAFI) Services activities, with particular emphasis on high-risk areas identified through preliminary risk assessments and annual selection matrices.