The USDA requires a certified public accounting firm to conduct an Agreed-Upon Procedures engagement over Deepwater Horizon restoration funds for the period of April 2016 through December 2025. The period of performance for the contract is from April 1, 2026, to September 30, 2026. This requirement is open for competition only to the three existing small business BPA holders specifically named in the notice. The work involves verifying a Statement of Receipts and Expenditures and assessing compliance with governing agreements. Deliverables include an Independent Accountant’s AUP Report and a findings report.