This contract provides auditing and agreed‑upon‑procedure services to two Alaska state entities—AIDEA and AEA. The awardee will deliver audit reports, conduct due‑diligence investigations, verify contract rates, and review indirect‑cost fees on an as‑needed basis, initiated by Notice‑to‑Proceed. The agreement is a non‑guaranteed term contract with an initial two‑year period and up to four optional one‑year extensions, a maximum not‑to‑exceed amount of $250,000, and a strong emphasis on cost (40 % of evaluation). Preference points are available for Alaska‑based firms, but the contract was ultimately awarded to Elgee Rehfeld Mertz LLC.