1131PL-19-R-CP71025_-_Audit_Services_PWS.pdf

SECTION D – ANY CONTRACT DOCUMENTS, EXHIBITS OR ATTACHMENTS

D.1. PERFORMANCE WORK STATEMENT

D.1.1. BACKGROUND

The U.S. Trade and Development Agency (USTDA or the Agency) is a foreign assistance agency pursuant to section 661 of the Foreign Assistance Act of 1961, as amended (22 U.S.C. § 2421). The Agency helps companies create U.S. jobs through the export of U.S. goods and services for priority development projects in emerging economies. USTDA links U.S. businesses to export opportunities by funding project preparation activities, pilot projects, and reverse trade missions while creating sustainable infrastructure and economic growth in partner countries. One of the ways USTDA carries out its mission is by providing grants directly to overseas project sponsors that, in turn, select U.S. firms to perform the grant-funded work. USTDA also selects Contractors to perform work under contracts governed by the Foreign Acquisition Regulations

(FAR).

USTDA has a new requirement for CPA and audit expertise to provide audit reports with demonstrated experience in GAGAS standards to assess and produce a guaranteed minimum of three audit reports (one (1) for each awardee) through the contract performance period, and up to an additional seven (7) optional Audit Reports will be assigned at the full discretion of the Government based on contractor performance and availability.

In summary, this contract shall include the following:

(1) One (1) to three (3) Audit Reports per the requirements described below and under Section D.1.15: 2018 Selected Audits (each awardee is guaranteed to complete one

(1) Audit Report; and

(2) Three (3) to seven (7) Optional Audit Reports requirements assigned by the COR based on contractor’s availability at time of assignment of the tasks and on contractor’s performance of prior assigned tasks.

USTDA contemplates multiple-awards which may result up to three (3) contracts. The work on this contract will be distributed based upon the expertise, the quality of prior work completed, and the availability of the selected Contractors.

D.1.2. SCOPE OF WORK:

Contractors will be required to provide a variety of services and conduct a variety of audit engagements (Audits or Engagement) including Agreed Upon Procedures and Examinations. In addition to audit expertise, in some instances Contractors will be asked to provide technical expertise in the review of work product, recommending a monetary work value assessment based upon compliance with agreement terms. The Audit services are described below in Section D.1.16. Contractors shall provide the following for all services:

a. The Contractor shall furnish all the necessary services, qualified personnel, material, equipment, and facilities needed to perform the Audit.

b. All documents and reports prepared in connection with an Engagement shall be in accordance with applicable standards established in GAGAS by the Comptroller General of the United States and shall contain a statement to that effect.

c. The Contractor shall produce professionally edited products. All reports/deliverables shall be internally consistent, readily understandable to a non-auditor, written in plain English, responsive to all elements in the PWS and the requirements established in the "Deliverables" section, and free of errors of grammar, spelling, and syntax.

d. The Contractor shall execute a USTDA-provided Non-Disclosure Agreement (NDA) at the time of contract award. Any subsequent NDAs for Contractor personnel shall be completed within three (3) days of notification by the COR to proceed with an Audit. All materials associated with this contract are proprietary documents and shall not be distributed without prior written approval from USTDA.

e. The Contractor shall provide expertise and advice to USTDA in support of the Agency’s Audit activities and program. This shall include making recommendations to ensure all Audit activities are in compliance with government and industry standards and requirements.

f. The Contractor shall review the provisions of applicable documentation in order to obtain an understanding of the obligations assumed by the parties. A list of applicable and supporting documentation will be provided by the COR at the time the Contractor is authorized to proceed with an Audit Report. Typically, applicable documentation includes:

For grant activities, these documents shall include, but are not limited to:

1. Grant Agreement between USTDA and the Grantee;

2. Secondary Agreement (including TOR and USTDA Mandatory Clauses) between the Grantee and the U.S. Firm;

3. Success Fee Agreement, where applicable, between the U.S. Firm and USTDA; and,

4. Cost Share Agreement, where applicable, between the U.S. Firm and USTDA.

For services procured by USTDA via Federal Acquisition Regulation procurements, these documents shall include, but are not limited to:

1. Contracts between USTDA and the U.S. Firm.

The Contractor shall review supporting documentation to gain additional background and information relating to the Activities. These documents may include, but are not limited to, the following:

1. Deliverables and work product provided by the U.S. Firm;

2. Invoices and certifications provided by the U.S. Firm;

3. Original proposal submitted by U.S. Firm to the Grantee and/or USTDA;

4. Desk Study or Definitional Mission report for the Activity;

5. USTDA documentation regarding the Activity including internal manuals or

6. Other material correspondence regarding the Activity.

g. The Contractor’s key project staff shall meet with the USTDA Contracting Officer (CO), USTDA Contracting Officer’s Representative (COR), applicable USTDA Regional Directors, or other USTDA officials, at the USTDA office in Arlington, Virginia, to obtain background information related to the Activity, and to discuss the Engagement objectives, procedures, and time frames for the required tasks. This initial meeting may be conducted via videoconference or teleconference with the COR’s advance written approval.

h. The Contractor shall submit an electronic copy of the contractor’s draft Work Plan to USTDA. Within 10 business days of the initial meeting with USTDA, the Contractor shall submit to the COR an electronic version of the Final Work Plan, incorporating USTDA comments, to consist of the following:

Work Plan Part 1: A detailed plan describing how the Contractor will test for compliance with each requirement of the Audit and associated agreements. This part shall be submitted as a searchable PDF.

Work Plan Part 2: A project outline in Microsoft Project format that includes key project staff, resources, travel, and a time frame for completing the Audit (shall be within the period of performance). The Contractor shall update the Final Work Plan if and when new issues arise. The Contractor shall obtain USTDA’s written1 approval of the Final Work Plan prior to commencing the compliance testing.

i. On a bi-weekly basis the Contractor’s key project staff will participate in a conference call with USTDA to discuss the progress of the Engagement, evaluate any problems, and discuss plans for immediate next steps of the Engagement. The Contractor shall be responsible for setting up the conference calls, preparing and providing an agenda to the COR at least 24 hours in advance of the conference calls, documenting the minutes of the conference call and providing the minutes to the COR within 3 business days following the conference call, and preparing any other supporting materials as needed. At the CO’s or COR’s discretion, conference calls may be required more frequently to discuss individual items and/or issues.

j. The Contractor shall submit monthly electronic administrative progress reports outlining all Engagement work accomplished during the previous month. Unless alternative arrangements are approved, each monthly report shall be submitted to the COR electronically by the close of business on the fifth business day of the month. These reports shall include the following:

1. Status update of the Engagement

1 For purposes of communications outlined in this PWS, email is an acceptable form of written approval or acceptance.

2. Complications or problems encountered in completing any task

3. Communication issues

4. Outreach efforts

5. Update of Final Work Plan (if applicable)

6. Action items to resolve or address any complications or problems encountered when completing any task

7. Potential findings identified to date

D.1.3. AUDIT REPORT

Each report (drafts and final) shall contain an executive summary that describes the Activity being Audited, summarizes principal findings and the Contractor’s opinion, and defines all abbreviations used in the report. Each report (drafts and final) shall be submitted to the COR electronically. The Contractor shall take the following steps in the submission process:

a. The Contractor shall submit a Draft Preliminary Report with the findings of the AUP performed, covering the Engagement carried out and the findings reached for all tasks outlined in Section 2. The draft report must indicate whether the Contractor finds that the U.S. Firm complied with the requirements. If the COR has requested a technical assessment of work product, the Contractor shall also provide a quantification of the monetary value of the work completed by the U.S. Firm that is in compliance with the TOR and recognized professional standards per the Secondary Agreement and any applicable Cost Share Agreement, with justification. The draft report shall include supporting documentation for any findings and all statements and tables shall be clearly and easily understood.

b. The Contractor shall submit subsequent draft or drafts, which shall address all USTDA comments. Drafts are to be submitted to the USTDA COR electronically. Once all USTDA comments have been addressed, the Contractor shall submit a Final Preliminary Report to the COR2.

c. At the COR’s discretion, the U.S. Firm may be given an opportunity to respond in writing to the findings and the contractor’s recommendations in the Final Preliminary Report.

The U.S. Firm’s response shall be appended to the Final Preliminary Report in an appendix. The Contractor shall provide a written response to the U.S. Firm’s response, if appropriate. The Contractor’s response shall be included in an appendix to the Draft Final Audit Report. The Contractor shall provide the Draft Final Audit Report electronically to the COR for review.

d. The Contractor shall provide to USTDA’s COR a Final Report for review. The Final Report shall incorporate all mutually agreed upon material and revisions. It shall be grammatically and factually correct in all respects, internally consistent, and all statements and tables shall be clear and easily understood by a competent reader, and

2 The draft report shall be considered the Final Preliminary Report when the COR is satisfied with, and provides written acceptance of, the draft report as the Final Preliminary Report.

contain no typographical errors. Upon direction from the COR, the Contractor shall submit an electronic copy of the Final Audit Report(s) to USTDA. No hardcopy submission will be accepted. All reports must be paginated, clearly labeled, and submitted electronically in Adobe PDF to USTDA via the following email:

finalreports@ustda.gov.

e. At the COR’s discretion, the Government may require the Contractor to present orally and discuss the findings contained in the Final Audit Report for key USTDA staff at USTDA in Arlington, Virginia.

D.1.4. AGREED UPON PROCEDURES

The Contractor shall perform Program and Financial Agreed-Upon Procedures (AUP) engagement for the Activity, as defined and described in Statements on Standards for Attestation Engagements (SSAE) (The American Institute of CPAs (AICPA)), Professional Standards, to include AT-C 315, AT-C sec. 105 and AT-C sec. 215, and provide findings concerning the U.S.

Firm’s compliance with the specified requirements related to the activity being audited. The Contractor shall perform the AUP and provide findings about the subject matter in a report that meets, at the minimum, the Generally Accepted Government Auditing Standards (GAGAS) for AUPs.3

The objective of the AUP engagement is to obtain unbiased and independent findings from the contractor about whether the U.S. Firm that performed the work under USTDA’s funding is in compliance with the specified requirements4. The Contractor shall provide a detailed assessment and analysis of the U.S. Firm’s compliance with the requirements contained in applicable documents and obligations assumed by the U.S. Firm. In particular, the Contractor shall confirm that expenditures are incurred and recorded in accordance with U.S. generally accepted accounting procedures and address the U.S. Firm’s compliance with all obligations and requirements under the agreements. The agreements contain all requirements that the Contractor would be required to test during the Audit. The COR will provide the Contractor with written authorization of the type of Audit to conduct and will include all requirements to be tested during the AUP engagement.

An example of AUP requirements for grant activities could include:

The Contractor shall provide analysis as to whether the U.S. Firm complied with all obligations and requirements in the Cost Share Agreement, Success Fee Agreement, and Secondary Agreement, including but not limited to:

1. The Contractor shall provide an analysis as to whether the U.S. Firm complied with the Cost Share requirement (the “Certified Statement of Expenditures”). In particular, the Contractor shall ensure the following:

3 GAO-12-331G Government Auditing Standards, section 2.09 (c), Chapter 5, and elsewhere in GAGAS as applicable.

4 Examples of requirements documents have been attached in the Appendix of this PWS.

mailto:finalreports@ustda.gov

i. The Certified Statement of Expenditures contains a detailed breakdown of costs incurred to complete the full Terms of Reference and must follow the format set forth in Annex II (or Annex III, as appropriate) of the Cost Share Agreement.

ii. The Certified Statement of Expenditures is accurate, and the costs shown are reasonable and documented to explain the composition of costs, rates and basis of allocation.

iii. The U.S. Firm submitted an accompanying written explanation of any substantial change between the Budget Estimate and the Certified Statement of Expenditures. “Substantial change” is defined in the Cost Share Agreement as any variation of 30% in any line item such as direct labor costs per task, international air travel, or per diem.

2. The Contractor shall provide an assessment and analysis as to whether the U.S. Firm has provided the appropriate funding contributions pursuant to the Cost Share terms in the agreement. The Contractor shall also provide an analysis as to whether the U.S. Firm was (i) required to reduce the amount of the final invoice, and if so whether the reduction was appropriate, or (ii) required to refund any money to USTDA, and if so, provide an analysis as to the appropriate refund amount.

3. The Contractor shall provide an assessment and analysis as to whether the U.S. Firm and/or its subcontractors obtained USTDA approval for using funds for pre-grant costs but did not use them for preparing the proposal for USTDA funding. The Contractor shall also review the cost share certification to validate if pre-grant costs were included and assess whether they were for the performance of work under the TOR.

4. In accordance with the Cost Share Agreement and USTDA Mandatory Clauses, the

Contractor shall provide an assessment and analysis as to whether the U.S. Firm and its subcontractors:

i. Maintained, in accordance with generally accepted accounting procedures, books, records, and other documents, sufficient to reflect properly all transactions under or in connection with the Cost Share Agreement and Secondary Agreement.

ii. These books, records, and other documents shall clearly identify and track:

a. the use and expenditure of USTDA funds, separately from other funding sources, and

b. the total cost of the Activities including the Cost Share (for U.S. firm and its subcontractors).

5. The Contractor shall pay particular attention in addressing the following obligations and requirements under the Success Fee Agreement; U.S. Firm’s compliance with the following requirements:

i. Provide USTDA a report (“Success Fee Report”) indicating whether any revenue (as defined by the agreement) has been earned during the measurement period (as defined by the agreement), and what the U.S. Firm is reporting matches the books and records.

6. The Contractor shall pay particular attention in addressing the following obligations and requirements under the Secondary Agreement (including the TOR, USTDA Mandatory Contract Clauses, and Personnel Annex). U.S. Firm’s compliance with the following requirements:

i. Evaluate whether the U.S. firm provided a detailed breakdown of costs incurred to complete the full Terms of Reference. The Contractor shall ensure the expenditures are accurate and the costs shown are reasonable and documented to explain the composition of costs, rates and basis of allocation.

7. The U.S. Firm’s compliance with the following USTDA Mandatory Clauses:

i. USTDA’s Nationality, Source and Origin Requirements. The Contractor shall assess whether the U.S. Firm met the requirements of Clause C as of the date of the SA and whether the compliance or noncompliance was maintained throughout the duration of the Activities. The Contractor shall review the terms of any subcontracts to determine whether such use of subcontractor services complied with USTDA’s Nationality, Source and Origin Requirements. The Contractor shall clearly indicate whether the U.S. firm complied with the provisions of (a)-(h) (as appropriate) contained in the USTDA Nationality, Source and Origin Requirements.

ii. Carriers: Air and Marine (“Fly America Act” and “U.S. cargo preference” if applicable).

iii. Workman’s Compensation Insurance

iv. Reporting Requirements (if applicable)

v. Disbursement Procedures

vi. USTDA Final Report

vii. Modifications

viii. Study (or Assistance) Schedule

ix. Business Practices

x. Taxes

8. Personnel

i. The Contractor shall compare all personnel listed in the Secondary Agreement to those persons involved and compensated during the term of the Activities and document any changes. The Contractor shall assess the professional qualifications and experience of any changed personnel (not listed in the Secondary Agreement) to determine if such personnel were adequately qualified to perform the tasks they performed.

9. Speak with the U.S. Firm’s project manager or other key parties designated by the U.S. Firm to discuss the work accomplished and clarify any pertinent issues. If the Contractor has difficulty speaking with the U.S. Firm’s team and/or project manager, the Contractor shall promptly inform the COR.

10. If available, obtain and review a copy of the U.S. Firm’s most recent independent audit, and indicate whether an unqualified or a qualified opinion was rendered. If a qualified opinion was rendered, the Contractor should indicate what the principal issues were and how, if at all, such issues might have affected the U.S. Firm’s performance of the TOR and its compliance with the USTDA Mandatory Clauses and Cost Share Agreement. Obtain and review any audits performed by Federal agencies on the U.S. Firm within the past three years.

11. The Contractor shall assess whether, through its system of internal controls as applied to the

USTDA grant funds for the Activities, the U.S. Firm:

• adequately ensured the fiscal integrity of the grant transactions, and

• provided reasonable protection against comingling of USTDA grant funds and all other U.S. Firm and USTDA activities.

D.1.5 EXAMINATION

The contractor shall perform an examination (Examination), as defined and described in Statements on Standards for Attestation Engagements, The American Institute of CPAs, Professional Standards, to include AT-C sec. 105, AT-C sec. 205, and AT-C 315, and provide an opinion about the U.S. Firm’s compliance with the specified requirements related to the activity being audited.

The objective of the Examination is to obtain an unbiased and independent opinion from the contractor that the U.S. Firm that performed the Activity in compliance with the specified requirements5 documents. The agreements contain all requirements that the Contractor would be required to test during the Audit. The Contractor will receive written authorization of the type of Audit to conduct and include a list of all requirements and supporting documents to be tested during the engagement.

The contractor shall perform the tasks required to provide an independent Examination of the subject matter as well as a report that meets, at the minimum, the Generally Accepted Government Auditing Standards (GAGAS) for examinations6.

The contractor shall, in accordance with applicable standards:

1. Obtain an understanding of the specified compliance requirements.

2. Plan the engagement.

3. Consider relevant portions of the U.S. Firm's internal control over compliance.

4. Obtain sufficient evidence including testing compliance with specified requirements.

5. Consider subsequent events.

5 Examples of requirements documents have been attached in the Appendix of this PWS.

6 GAO-12-331G Government Auditing Standards, section 2.09 (a), Chapter 5, and elsewhere in GAGAS as applicable.

6. Form an opinion about whether the U.S. Firm complied, in all material respects, with specified requirements based on the specified criteria.

D.1.6. TECHNICAL EXPERTISE AND WORK VALUE ASSESSMENT

The Contractor shall quantify and provide a monetary value for compliant work, inclusive of any other direct costs, completed by the U.S. Firm.

The Contractor shall complete the following:

a. Evaluate the work product7 submitted by the U.S. Firm in association with the Activity and develop a methodology to assess the U.S. Firm’s work product compliance and monetary value;

b. Review the work product submitted by the U.S. Firm and other documents pertinent to the Activity;

c. Using the aforementioned methodology, assess the work product submitted by the U.S.

Firm to test for compliance with the TOR requirements and recognized professional standards per the SA on a task-by-task basis (e.g. provide percentage complete by task and provide justification for the percentage allocated);

d. Quantify a monetary value of the work completed by the U.S. Firm that is in compliance with the TOR with reference to the budget estimate per task (as found in USTDA documentation), including other direct costs (ODCs) with corresponding justification; and

e. Describe the Contractor’s methodology for the evaluation of the U.S. Firm’s work product, including how labor costs and ODCs are calculated and attributed to the value of the work product that is in compliance with the TOR and recognized professional standards.

D.1.7. INSPECTION AND ACCEPTANCE

All work will be inspected and accepted by the USTDA COR.

D.1.8. TYPE OF CONTRACT

USTDA contemplates fixed-price, multiple-award which may result in award of up to four contracts.

D.1.9. PERIOD OF PERFORMANCE

7 USTDA notes that one or more Practitioner’s External Specialist(s), with relevant technical and/or legal expertise, will likely be required for this portion of the contract.

Please refer to Block 20, “Schedule of Supplies/Services,” on SF-1449 for the Period of Performance for this Contract.

D.1.10. PLACE OF PERFORMANCE

The Places of Performance shall be USTDA’s office in Arlington, Virginia and the Contractor’s site. Domestic and international travel may be required during the performance of the contract, please see Section D.1.12. The Contractor is encouraged to communicate remotely and maximize the request electronic exchange of documentation, where appropriate and feasible.

D.1.11. MINIMUM QUALIFICATIONS

The Contractor shall furnish all the necessary qualified personnel, services, material, equipment, and facilities needed to perform the Audit.

The CPA Firm:

a. Licensed and in compliance with all applicable laws and regulations in the state in which it is licensed, including any rules and requirements with respect to providing AUP engagements.

b. A CPA firm with demonstrated proficiency in government grant procedures and regulations.

The CPA firm shall have prior experience performing GAGAS-compliant AUP and examination engagements for same or similar level of complexity as the PWS and shall have understanding of the work to be performed, including AUPs and examinations and the level of effort required.

c. The CPA firm shall have prior experience performing Audits in compliance with Federal Acquisition Regulations.

d. The CPA firm must have had a Peer Review completed in the past 3 years.

The Engagement Team of the CPA Firm:

e. Qualified personnel with relevant work experience, educational background, and applicable certifications (e.g., CPA) (including the state(s) in which the certification is held).

f. Engagement Team shall include an accountant/auditor with an understanding of U.S.

Generally Accepted Accounting Principles (GAAP) as well as GAGAS.

g. Each Engagement team member engaged in performing work on this contract shall be (a) a U.S. citizen, or (b) a non-U.S. citizen lawfully admitted for permanent residence in the United States (a green card holder) (“U.S. Individual”).

h. Engagement Team shall identify technical experts in energy, transportation and telecommunication sectors to successfully complete work product assessments against agreement terms and quantify monetary value. Offerors shall identify resources that will be used to access additional sector expertise, as needed, in other industry sectors (e.g. health, agriculture, water/environment, natural resources).

D.1.12. CONFLICT OF INTEREST

The Contractor must be in the position to present fair and unbiased information pursuant to this PWS. To this end, the contractor shall certify that there is nothing in the experience or outlook of any member of the team that could constitute a conflict of interest or could be perceived by a reasonable person as potentially giving rise to a conflict of interest. Any circumstances that are known at the beginning of the period of performance of this contract or arise at any time during its progress relating to conflicts or potential conflicts of interest will immediately be brought to the attention of the USTDA Contracting Officer.

a. The term "organizational conflict of interest" (OCI) means that because of other activities or relationships with other persons, a person is unable to or potentially unable to render impartial assistance or advice to the Government, or the person's objectivity in performing the contract work is or might be otherwise impaired, or a person has an unfair competitive advantage. The term "person" includes a business organization.

b. The principles of organizational conflict of interest and descriptions thereof are set forth at FAR Subpart 9.5.

c. If the Contractor is aware of a potential organizational conflict of interest (OCI), as defined at paragraph (a) above, with respect to this procurement, the Contractor shall make immediate and full disclosure to the Contracting Officer.

d. If in the performance of this order the Contractor discovers a potential organizational conflict of interest with respect to the order, it shall make an immediate and full disclosure in writing to the Contracting Officer, which shall include a description of the actions which the Contractor has taken or proposes to take to avoid, eliminate, or neutralize the conflict. In the event that the Contractor does not disclose a known potential conflict to the Contracting Officer, the Government may terminate the order for default.

e. If the Contractor is directed by authorized Government personnel by written tasks or verbal directions (in program review or otherwise), to perform service which the Contractor believes to constitute a potential organizational conflict of interest, the Contractor is required to notify the Contracting Officer in writing of the nature of the conflict within ten (10) days after receipt of the Government directive. The Contracting Officer has the sole responsibility for determining whether a conflict does, in fact, exist. No effort shall be expended toward the performance of the services in question until this determination has been made or unless otherwise directed by the Contracting Officer.

f. The Government has the unilateral right to waive one or more of the provisions of FAR Subpart 9.5 and this clause, on a case-by-case basis, if it is determined by the Contracting Officer that a waiver is in the best interest of the Government. The Contractor must demonstrate to the

Contracting Officer in writing that the Contractor can neutralize, mitigate, or eliminate potential conflicts of interest.

g. Any restraints negotiated in response to FAR Part 9.507-2 as a condition of award due to an organizational conflict of interest, shall be incorporated into the instant contract. These restraints will have duration of not more than three (3) years after completion of the contract effort.

h. The Contractor shall insert paragraphs (a) through (g) of this clause in all subcontracts.

D.1.13. OTHER DIRECT COSTS

In the event travel is required during the performance of the contract, the Contractor shall notify the COR immediately of the need to travel. If USTDA approves funding for travel costs, such travel costs (i.e., airfare, lodging, meals and incidental expenses, etc.) associated with the requirement will be reimbursed on a cost-only basis. Travel costs must be approved by the COR in writing before such costs are incurred. The Contractor will be reimbursed for allowable and allocable other direct costs (ODC), including travel expenses that have been pre-approved by the COR in writing. The Contractor is responsible for arranging its own logistics for the visit, e.g., hotel accommodations, visas, and transportation. The Contractor shall maximize cost efficiencies for travel costs by consolidating travel requirements whenever possible. No fee or profit shall be applied to ODC. All travel shall be in accordance with Federal Travel Regulations.

The Contractor shall comply with the requirements of FAR 31.205-46(b) for air travel. The Contractor shall also receive per diem based on U.S. Government rates, which are available on the State Department website: http://aoprals.state.gov/web920/per_diem.asp.

The Contractor’s travel shall be determined in coordination with the COR prior to booking. The Contractor shall notify the Government immediately in writing once it has reached 75% of the not-to-exceed ODC funding.

D.1.14. INSURANCE COVERAGE

Defense Base Act (DBA) Insurance: Pursuant to the contract clause FAR 52.228-3, “Worker’s Compensation Insurance (Defense Base Act),” the Contractor is required to have DBA insurance coverage while performing work overseas.

Medical Evacuation Insurance: USTDA requires all Contractor personnel working outside the United States to have medical evacuation insurance.

The cost for such insurance will be covered under the cost reimbursable ODC line item of the contract.

Note that the Contractor shall only obtain such insurance after: 1) the need for travel is identified and communicated to the COR; and 2) the COR provides written approval for such travel at noted in Section 7.

http://aoprals.state.gov/web920/per_diem.asp

D.1.15. 2018 SELECTED AUDITS

The Agreed-Upon Procedures services required pertain to USTDA-funded activities (Activity or Activities) described below:

i. India Airport Geographic Information System Technical Assistance

ii. Romania Bucharest Airport Information Technology and Security Integration Study

iii. Burma Energy Transaction Advisory Services

Airport Geographic Information System Technical Assistance in India USTDA signed a grant agreement with the Airports Authority of India (Grantee) for $497,888 to partially fund technical assistance (TA) that would develop and test a prototype airport geographic information system in India (Host Country). USTDA entered into a cost share agreement (Cost Share Agreement) with the Grantee’s selected U.S. Firm, under which the U.S.

Firm agreed to cover at least $76,350 of costs to complete the full Terms of Reference (TOR), for a total study cost of $574,238. The U.S. Firm also agreed to a revenue-based success fee (Success Fee Agreement) of 1%. The Cost Share Agreement requires that USTDA’s and the U.S.

Firm’s contributions must remain proportionate, such that if the total cost of the study is less than the budget estimate, USTDA’s contribution must be reduced. Thereafter, the Grantee and the U.S. Firm entered into a contract for the performance of the work (Contract or Secondary Agreement/SA). The technical assistance was completed in 2016.

Bucharest Airport Information Technology and Security Integration Feasibility Study in Romania8 USTDA signed a grant agreement (Grant) with the National Company Bucharest Airports S.A.

(Grantee) to provide funding for a feasibility study for the Bucharest Airport Information Technology and Security Integration project in Romania (Host Country). The Grantee competitively selected a U.S. Firm to conduct the Study. The Grantee and the U.S. Firm entered into a contract for the performance of the work (Contract or Secondary Agreement/SA). The feasibility study was completed in 2017.

Energy Transaction Advisory Services Technical Assistance in Burma Per Federal Acquisition Regulations, USTDA competitively selected a U.S. Firm from USTDA’s Energy Indefinite Delivery/Indefinite Quantity (IDIQ) contract mechanism to provide technical assistance to Burma’s Ministry of Electric Power. USTDA signed a $1,260,031 contract for the U.S. Firm to provide services to facilitate the evaluation, selection, and development of proposed power projects in Burma. The AUP can only focus on reimbursable expenses, not fixed price (labor) portions of the contract. The services were completed in 2017.

8 In addition to AUP services, USTDA will require that the Auditor have access to technical expertise in order to assess the work product submitted by the Contractor for compliance with the terms of the agreement.

D.2. CONTRACT DOCUMENTS, EXHIBITS OR ATTACHMENTS

a. Template for Success Fee and Cost Share Agreement

b. Template for Secondary Agreement

c. Annex I - Terms of Reference (TOR) – India Technical Assistance

d. Annex II - USTDA Mandatory Clauses – India Technical Assistance

e. Annex I - Terms of Reference (TOR) – Romania Feasibility Study

f. Annex II - USTDA Mandatory Clauses – Romania Feasibility Study

g. Contract – Burma Technical Assistance