PPL PSC Senior Learning Advisor- Amendment 1.pdf

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Request for a U. S. Personal Service Contractor-Senior Learning Advisor Federal contract opportunity
Solicitation number
7200AA21R00080
Issued by
US Agency for International Development Bureau for Management

About this file

This federal solicitation requests applications from qualified U.S. citizens to provide personal services as a Senior Learning Advisor under a personal services contract with USAID. Applicants must submit a resume demonstrating they meet the minimum qualifications, including a master's degree in a relevant field and at least seven years of progressively responsible experience in knowledge management, adaptive management, or organizational learning. They must also address the evaluation criteria of demonstrated experience in developing and supporting knowledge management and organizational learning practices within complex organizations, understanding of collaborating, learning, and adapting frameworks, experience implementing international development programs, experience operating collaboratively in team settings, and ability to work under pressure while maintaining professionalism. The contracting officer will evaluate submissions and select candidates for interviews based on the evaluation criteria. References will be checked for interview candidates. The contract will be a GS-14 equivalent salary range of $168,993 to $202,139 annually, based at USAID in Washington D.C., running from October 2021 through September 2026 with option periods.

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USPSC SOLICITATION NO- 7200AA21R00080 Senior Learning Advisor- Amendment 2.pdf PDF
PSC Solicitation Amendment 1 Changes.docx.pdf PDF
PSC_PPL_Senior Learning Advisor Solicitation_7200AA21R00080.docx.pdf PDF

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Request for a U.S. Personal Service Contractor

USAID Bureau for Policy, Planning and Learning Office of Learning, Evaluation and Research (LER)

Position Title: Senior Learning Advisor Duty Office: Office of Policy, Bureau for Policy, Planning and Learning Solicitation Number: 7200AA21R00080 Salary Level: GS-14 equivalent $168,993.00 -$202,139.00 Issuance Date: July 26, 2021 Questions Due: August 2, 2021, at 12:00 noon EDT Closing Date: August 16, 2021, at 05:00 P.M. EDT

Dear Prospective Applicants:

The United States Government (USG), represented by the U.S. Agency for International Development (USAID), is seeking applications from qualified U.S. citizens to provide personal services as a Senior Learning Advisor under a personal services contract, as described in the attached solicitation.

Submittals must be in accordance with the attached information at the place and time specified.

Applicants interested in applying for this position MUST submit the following materials:

1. Complete resume. In order to fully evaluate your application, your resume must include:

(a) Paid and non-paid experience, job title, location(s), dates held (month/year), and hours worked per week for each position. Any experience that does not include dates (month/year), locations, and hours per week will not be counted towards meeting the solicitation requirements.

(b) Specific duties performed that fully detail the level and complexity of the work.

(c) Names and contact information (phone and email) of your current and/or previous supervisor(s).

(d) Education and any other qualifications including job-related training courses, job-related skills, or job-related honors, awards or accomplishments.

Solicitation for a USPSC Senior Learning Advisor (Supporting PPL/LER)

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(e) U.S. Citizenship.

Your resume should contain sufficient information to make a valid determination that you fully meet the experience requirements as stated in this solicitation. This information should be clearly identified in your resume. Failure to provide information sufficient to determine your qualifications for the position will result in loss of full consideration.

2. Responses to the Evaluation Criteria: Each applicant’s supplemental documentation must specifically address the Evaluation Criteria shown in the solicitation

Additional documents submitted will not be accepted. Incomplete or late applications will not be considered. Your complete resume and the supplemental document addressing the Evaluation Criteria must be emailed to:

EMAIL

Ilandus D. Swinson U.S.A.I.D.

Office of Acquisition and Assistance EMAIL: iswinson@usaid.gov

Any questions on this solicitation should be directed to the Ilandus D. Swinson at the email address notice above. Applicants can expect to receive a confirmation email when application materials have been received. Applicants should retain for their records copies of all enclosures which accompany their applications.

Sincerely, /s/

Roderick Watson Contracting Officer

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ATTACHMENT 1

I. GENERAL INFORMATION

1. SOLICITATION NO.: 7200AA21R00080

2. ISSUANCE DATE: July 26, 2021

3. QUESTIONS ABOUT SOLICITATIONS DUE: August 2, 2021, at 12:00 noon EDT

4. CLOSING DATE/TIME FOR RECEIPT OF APPLICATIONS: August 16, 2021, at

05:00 P.M. EDT

5. POSITION TITLE: Senior Learning Advisor

6. MARKET VALUE: GS-14 equivalent ($168,993.00 - $202,139.00). Final compensation will be negotiated within the listed market value based upon the candidate’s past salary, work history and educational background. Salaries over and above the top of the pay range will not be entertained or negotiated. Candidates who live outside the Washington, D.C. area will be considered for employment, but no relocation expenses will be reimbursed.

7. PERIOD OF PERFORMANCE: Two (2) year base period with three (3) one-year options.

Base Period: October 1,2021- September 30,2023

Option Period 1: October 1,2023- September 30,2024

Option Period 2: October 1,2024- September 30,2025

Option Period 3: October 1,2025- September 30,2026

8. PLACE OF PERFORMANCE: Washington, D.C.

9. ELIGIBLE OFFERORS: U.S. Citizen Only

10. SECURITY LEVEL REQUIRED: Secret Clearance (Required)

11. STATEMENT OF DUTIES:

The GS-14 equivalent USPSC will serve in the Office of Learning, Evaluation and Research (LER) and report to the LER Director. This USPSC will replace a previously existing and recently vacated USPSC position that is already budgeted for. The Senior Learning Advisor will contribute leadership, strategic direction, and practical expertise to PPL’s efforts to integrate Collaborating, Learning and Adapting (CLA) throughout USAID field mission

4 | Page programs, support implementing partners in doing so, and add value to USAID/Washington knowledge and learning efforts. The Senior Learning Advisor will work closely with USAID bureaus and communities of practice to strengthen technical practices and processes for generating new knowledge, synthesizing existing knowledge, and making it available to missions in ways that they can best integrate the cutting-edge learning into policies, planning and implementation decisions as well as to facilitate information sharing.

The duties will involve the management and further development of the Office of Learning, Evaluation and Research’s knowledge management and organizational learning activities, coordinating with USAID missions and field staff, other USAID offices, other US agencies, and external entities engaged in knowledge management and organizational learning.

The Senior Learning Advisor will be an expert in both the field of knowledge and learning for international development and in creating, managing, and institutionalizing change. S/he will champion organization-wide learning and knowledge sharing, so that the knowledge and experience of USAID and other donors and organizations is better shared and used inside and (as appropriate) outside the organization by partners, and stakeholders. A proponent of adaptive learning both in Washington and in worldwide field offices, the Senior Learning Advisor will help bridge information/knowledge silos across Bureaus, Missions and throughout USAID.

The Senior Learning Advisor will contribute leadership, strategic direction, and practical expertise to PPL’s efforts to integrate Collaborating, Learning and Adapting (CLA) throughout USAID field mission programs, support implementing partners in doing so, and add value to USAID/Washington knowledge and learning efforts, in order to achieve the vision described above.

This includes contributing to the development of policies and implementing practices and processes for knowledge management, organizational learning, and related activities. Related activities could include managing research and other learning and analysis efforts that advance USAID's transformation into a learning organization, improve USAID’s development practice, and strengthen the knowledge management and organizational learning capacity of USAID staff and partners.

The Advisor will undertake knowledge management, organizational learning or research projects as needed to address USAID priorities. The Advisor will work closely with USAID bureaus and communities of practice to strengthen technical practices and processes for generating new knowledge, synthesizing existing knowledge, and making it available to missions in ways that they can best integrate the cutting-edge learning into policies, planning and implementation decisions as well as to facilitate information sharing. S/he will contribute to research strategies to support Agency priorities, which could include commissioning new analysis or synthesizing Agency or externally generated knowledge and good practice; and support missions, bureaus, and communities of practice to articulate their research and knowledge management needs and

5 | Page develop effective strategies for meeting them. The Senior Learning Advisor offers technical advice and inputs to the CLA Team Leader and PPL/LER office leadership in shaping priorities and operations and to USAID staff across the Agency in shaping approaches to learning through knowledge management and research.

The employee will contribute to refining and implementing USAID’s organizational learning and adaptive management efforts; and to identifying ways to reduce related barriers that impede progress in international development. S/he will also oversee the identification and implementation of opportunities to link USAID’s knowledge contributions in various sectors with those of other USG agencies and international partners.

Duties will include:

● Program and Policy Integration: Supports and contributes to integration and alignment of the Agency’s organizational learning and adaptive management efforts, identifying ways to reduce related barriers that impede development, as well as ways to contribute to institutionalizing CLA and organizational learning throughout the USAID program cycle with a focus on support to USAID field staff. Supports development of supplemental guidance around CLA to support implementation of revised ADS 201 program cycle policy, as well as CLA integration into selected Management Bureau efforts, Agency core courses, Agency technical policies and strategies, and technical sector guidance. Performs under general discretion of the CLA Team Lead and LER Office Leadership, with wide latitude for the exercise of independent judgment, work of significant difficulty and responsibility.

● Capacity Building for Organizational Learning and Adaptive Management at USAID: Supports and contributes to developing processes to support the integration of CLA throughout Agency programs for improved development results. Guides, informs, and manages training and blended learning curricula, other distance learning tools, communities of practice, peer assists and other technology-assisted learning techniques; and through capacity building and implementation resources such as tools, templates, models, and examples.

Provides facilitation and coaching support for strengthened CLA/ organizational learning and adaptive management, strengthened links among operational units, and improved knowledge sharing and information systems. There are continuing changes in program, technological developments, new learnings, and requirements that must be integrated into training curricula. The Advisor’s adherence to adult learning principles and USAID’s increasing reliance on virtual learning requires originating new techniques for training and developing new information and content.

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● CLA Liaison: Serves as liaison between the PPL/LER office and USAID missions, other USAID/W offices and bureaus, and other USG agencies on collaboration, learning, and adaptive management activities. Coordinates with other USAID/W offices and bureaus around Program Cycle capacity building.

Initiates and maintains effective relationships with institutional contractors, implementing partners, other agencies, and staff in other USAID offices and seeks out innovative ways of doing business to improve efficiency and effectiveness.

Ensures coordination with international donors and partners by identifying and responding to opportunities to link USAID’s knowledge contributions within international development to opportunities, events, dissemination mechanisms and activities of other agencies, bilateral and multilateral donors, private sector, and non-governmental organizations working in this field. Keeps abreast of knowledge management, organizational learning and organizational development best practices within the development community and participates on relevant donor and interagency committees. Engages in thought leadership to extend the influence and impact of USAID’s efforts and to learn from other organizations. Stays up to date on advancements in the fields of knowledge management, organizational learning, and organizational development, including by attending and presenting at conferences and trainings relevant to the field.

● Analysis and Program Management: Responsible for program design and management, including oversight of PPL/LER’s learning support contract and/or other support assets and functions (including web assets, contract staff, Fellows, and others). Designs, conducts, or manages research and other analytical studies resulting in research reports, briefing materials and other program-related documents. Supports and leads knowledge sharing meetings and events. Identifies, analyzes, and creatively documents good practices in knowledge sharing and disseminates these throughout the Agency and with partners as appropriate.

Resolves critical problems and develops new theories. Manages, monitors, and evaluates knowledge management and learning efforts. Guides and manages the development of analytic tools, guidance, and resources to support CLA throughout the USAID Program Cycle, leveraging and augmenting existing analytic processes and tools such as Political Economy Analysis, complexity aware monitoring, systems thinking and other analysis and assessment tools to support Program Cycle implementation.

● Effective Leadership and Teamwork in Support of PPL/LER’s mission:

Guides and coordinates the work of other technical staff in the Advisor’s technical areas of expertise. Responds to CLA Team Lead’s and senior managers’ information needs around LER’s CLA efforts. Exercise’s discretion, judgment, and personal responsibility. Willing and able to perform a wide range of administrative and program functions to help ensure programmatic success and

7 | Page team excellence. Highly flexible to changing working conditions while maintaining professional and respectful conduct toward colleagues in a diverse workforce. Places a premium on building positive relationships with his/her team and office, with the rest of the PPL Bureau and with key stakeholders both in and outside of USAID. Is a team player, able to oversee and support the work and development of other team members, and to prioritize and follow up on their own actions without prompting, while also assisting a busy supervisor and fellow colleagues to track and respond to incoming requests and routine tasks? Fills gaps as needed to ensure the responsiveness of the team.

● Facilitation and coordination of cross-Agency learning, and adaptive management efforts related to Agency policy priorities: Supports and/or leads aspects of Agency-wide learning efforts, e.g., the Agency Learning Agency (mandated by the Foundations for Evidence-Based Policymaking Act of 2018), USAID Program Cycle Learning Agenda, Agency Approach to Field Services Learning Agenda, or others that may emanate from emergent Agency policy priorities. Provide technical leadership of initiatives that the Advisor coordinates across the Agency and provides technical direction to and relationship management for complex and interconnected efforts to share and use knowledge and learning across sectors and inter- and intra-Agency organizations.

Scope of duties and responsibilities:

● Degree of responsibility for decision-making assigned to the position:

● The incumbent performs under general administrative discretion of the CLA Team Lead and LER Office Director and Deputy Director, with wide latitude for the exercise of independent judgment, work of significant difficulty and responsibility along special technical, supervisory, or administrative lines, which has demonstrated leadership and unusual attainment.

● Work may include areas such as planning and executing major professional, technical, administrative, or other specialized CLA programs that demonstrates unusual attainment, with wide latitude for exercise of independent judgment and decision making.

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● Work may include areas such as planning and executing major professional, technical, administrative, or other specialized CLA programs that demonstrates unusual attainment, with wide latitude for exercise of independent judgment and decision making.

● Level of complexity for work assignments:

● Duties are significantly varied and require many different unrelated processes and methods that are applied to a broad range of problems/situations that require a substantial depth of analysis and contextual understanding.

● Decisions that must be made involve major areas of uncertainty in approach, methodology, interpretation and evaluating processes.

● There are continuing changes in program, technological developments, unknown phenomena, or continuing requirements in response to changes in Bureau, Agency, and Administration priorities.

● The work requires originating new techniques, establishing criteria, or developing new information.

● Incumbents typically identify and develop ways to resolve problems or cope with issues which directly affect the accomplishment of principal CLA Team objectives.

● Knowledge level required:

● Requires mastery of CLA practices; assignments are complicated by interconnected issues, multidisciplinary approaches, conflicts among possible technical solutions, etc.

● Knowledge acquired through education equivalent to the graduate or higher degree level with significant study in or pertinent to the specialized field, as distinguished from general education, or five years of progressive responsible experience equivalent to this level in the professional or technical field. ● Supervisory Controls: How are assignments made and how much review or control will the Supervisor provide:

● Incumbent’s supervisor provides administrative direction in terms of broadly defined missions or functions.

● Incumbent independently plans, designs, and carries out project, studies, and programs.

● Results of the work are considered technically authoritative.

● There is no higher-level official technically responsible for administering the program/project.

● Guidelines for the required work, including reporting requirements:

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Guidelines are broadly stated and non-specific (e.g., basic legislation).

● Judgment and ingenuity are required to interpret the intent of guides and to develop applications/guidelines.

● Complexity of the work environment or its potential effect on the position’s responsibilities:

● Duties are significantly varied and require many different unrelated processes and methods that are applied to a broad range of problems/situations that require a substantial depth of analysis.

● Decisions that must be made involve major areas of uncertainty in approach, methodology, interpretation, and evaluation of processes.

● There are continuing changes in program, technological developments, unknown phenomena, or continuing requirements in response to changes in Bureau, Agency, and Administration priorities.

● The work requires originating new techniques, establishing criteria, or developing new information.

● Incumbents typically identify and develop ways to resolve problems or cope with issues which directly affect the accomplishment of CLA Team goals and objectives. Incumbents may develop new ways to resolve major problems or plan the most significant aspects of professional or scientific programs.

● Scope and effect of the work performed:

● The work involves isolating and defining unknown conditions, resolving critical problems, or developing new theories.

● The incumbent is recognized as an expert to the CLA experts and his/her work affects the work of other experts.

● The work directly affects the development of major aspects of CLA practice in programs or Missions, or the well-being of a substantial number of people.

● Work may require formal responsibilities for leading teams, guiding, and coordinating the work of other professional or technical staff.

● Level and purpose of contacts:

● Contacts are with individuals or groups from inside and outside of the Agency.

● Contacts typically take place in moderately unstructured settings (i.e., not routine coordination meetings).

● The role and authority of each party is identified and developed during the course of the contact.

● Typical external contacts are those with contractor executives, representatives of professional organizations, and/or public action groups.

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● The purposes of maintaining the incumbent’s contacts are to influence, motivate, control or direct people or groups. The people contacted may be fearful, skeptical or uncooperative.

The incumbent must be skillful in determining the appropriate approach in negotiating and persuading others, and in establishing rapport in order to gain and relay information, including decision makers.

12. PHYSICAL DEMANDS:

The work is generally sedentary and does not pose undue physical demands. During temporary duty travel (if required) there may be some additional exertion. Work is primarily performed in an office setting.

II. MINIMUM QUALIFICATIONS REQUIRED FOR THIS POSITION:

The incumbent must be an individual with sound judgment and excellent communication, interpersonal and analytical skills. The candidate must be able to accomplish a wide range of complex assignments, often on short notice, including performing a range of administrative functions, and be willing to step in to help with any team task large or small to help ensure programmatic success. Success in the position requires mastery of organizational learning, knowledge management, and collaborating, learning, and adaptation approaches; assignments are complicated by interconnected issues, multidisciplinary approaches, and potential conflicts among possible technical solutions.

At a minimum, the applicant must have:

(1) Master’s degree in a relevant field such as Knowledge Management, Organizational Design or Learning, Organizational Anthropology, Business Administration, Public Administration, Public Policy, social science, or another relevant field;

(2) At least seven (7) years progressively responsible professional experience in knowledge management, adaptive management, organizational learning and/or organizational development as described in the Duties and Responsibilities section above;

(3) Applicants must have at least one year of specialized experience equivalent to at least the GS- 13 level performing duties described in this solicitation, such as program design and management and advising at an Agency-wide level to strengthen organizational learning and adaptive management.

The following minimum qualifications determine an offeror’s basic eligibility for the position. Offerors who do not meet all the minimum qualification requirements, or

11 | Page whose offer does not make clear whether they meet these minimum qualifications, must not be considered for the position.

● Applicant is a U.S. Citizen;

● Complete and hand-signed federal form OF-612 submitted (see detailed instructions under "Applying");

● Supplemental document specifically addressing how the candidate meets each of the

Education/Experience requirements, AND each of the Evaluation Factors submitted;

● Ability to obtain a SECRET level security clearance (NOTE: Dual citizens may be asked to renounce second-country citizenship); ● Satisfactory verification of academic credentials.

III. EVALUATION AND SELECTION FACTORS

(1) The Requesting Office must draft the evaluation criteria based on the minimum qualifications and basic eligibility criteria established for the position. In addition, the evaluation criteria must indicate the relative order of importance of each factor.

Factor #1: Demonstrated experience in developing, applying, and supporting successful knowledge management, adaptive management, and organizational learning practices, processes, and policies within a complex organizational setting;

Factor #2: Demonstrated understanding of the collaborating, learning, and adapting (CLA) framework and how it relates to other USAID Program Cycle components including strategy development, project design, implementation, evaluation and monitoring.

Factor #3: Demonstrated experience implementing international development programs and/or working in developing country or other relevant international contexts;

Factor #4: Demonstrated experience operating as a successful and collaborative team member, without close supervision, in complex situations with minimal office support, conducting trainings, facilitating meetings, building consensus, and/or collaborating for a certain purpose;

Factor #5: Demonstrated ability to work well under pressure, successfully balancing competing priorities and demands and remaining professional and collaborative.

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BASIS OF RATING: Applicants who clearly meet the Education/Experience Requirements and Selection Factors will be further evaluated based on scoring of the Evaluation Factor responses.

Those applicants determined to be competitively ranked may also be evaluated on interview performance and satisfactory professional reference checks. In the event that a candidate has fully demonstrated his/her qualifications and there are no other competitive applicants, PPL/LER reserves the right to forego the interview process.

Applicants are required to address each of the Evaluation Factors on a separate sheet describing specifically and accurately what experience, training, education and/or awards they have received that are relevant to each factor. Be sure to include your name and the announcement number at the top of each additional page. Failure to specifically address the Selection and/or

Evaluation Factors may result in your not receiving credit for all of your pertinent experience, education, training and/or awards.

Rating process will progress as follows:

1. Applications will be rated on factors 1-5 (total of 70 points), and the top 3-5 candidates will be advanced to the next phase (i.e., selected for an interview). Rating points do NOT carry forward to the next phase.

2. Highly ranked candidates will be asked to complete an interview and skills test, rated on Factors 1-5 and interview/written skills test performance.

3. References will be checked for candidates advancing past the interview phase and scored on a satisfactory/unsatisfactory basis. Candidates receiving an unsatisfactory reference check will be eliminated.

The Applicant Rating System is as Follows:

Evaluation Factors have been assigned the following points:

Factor #1 – 15 Factor #2 – 15 Factor #3 – 15 Factor #4 – 15 Factor #5 – 10 Total Possible – 70 Points

Interview Performance (which will include a skills test) – 30 points

Satisfactory Professional Reference Checks – Satisfactory/Unsatisfactory (no points assigned) Three (3) references, who are not family members or relatives, with working telephone and email contacts. The applicant’s references must be able to provide substantive information about his/her past performance and abilities. At least

13 | Page one reference provided should be a current or former supervisor. USAID also reserves the right to contact references not identified by the applicant.

(2) Prior USAID-specific experience prohibited in evaluation criteria. See ADS 309.3.1.

(3) The Requesting Office must indicate how, and at what stage, reference checks will be considered, and whether they will be included in the scoring. The Requesting Office may also propose to the CO other considerations it considers relevant to the position.

References will be checked after the interview.

IV. SUBMITTING AN OFFER

1. Eligible offerors are required to complete and submit the offer form AID 309-2, “Offeror Information for Personal Services Contracts with Individuals,” available at http://www.usaid.gov/forms.

2. Offers must be received by the closing date and time specified in Section I, item 3, and submitted to the Point of Contact in Section I.

3. Offeror submissions must clearly reference the Solicitation number on all offeror submitted documents.

V. LIST OF REQUIRED FORMS PRIOR TO AWARD

Once the CO informs the successful Offeror about being selected for a contract award, the CO will provide the successful Offeror instructions about how to complete and submit the following forms.

1. Medical History and Examination Form (Department of State Forms)

2. Questionnaire for Sensitive Positions for National Security (SF-86), or

3. Questionnaire for Non-Sensitive Positions (SF-85)

4. Fingerprint Card (FD-258)

VI. BENEFITS AND ALLOWANCES

As a matter of policy, and as appropriate, a USPSC is normally authorized the following benefits and allowances:

(a) Employer's FICA Contribution

(b) Contribution toward Health & Life Insurance http://www.usaid.gov/forms

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(c) Annual Increase (when approved by Congress, and pending a satisfactory performance evaluation)

(d) Annual and Sick Leave

VII. TAXES

USPSCs are required to pay Federal income taxes, FICA, Medicare, and applicable State Income taxes.

VIII. USAID REGULATIONS, POLICIES AND CONTRACT CLAUSES

PERTAINING TO PSCs

USAID regulations and policies governing USPSC awards are available at these sources:

1. USAID Acquisition Regulation (AIDAR), Appendix D, “Direct USAID Contracts with a U.S. Citizen or a U.S. Resident Alien for Personal Services Abroad,” including contract clause “General Provisions,” available at https://www.usaid.gov/sites/default/files/documents/1868/aidar_0.pdf.

2. Contract Cover Page form AID 309-1 available at https://www.usaid.gov/forms

3. Acquisition and Assistance Policy Directives/Contract Information Bulletins (AAPDs/CIBs) for Personal Services Contracts with Individuals available at http://www.usaid.gov/work-usaid/aapds-cibs See: AAPD 18-02, AAPD 16-03, AAPD 15-02, AAPD 10-01, AAPD 06-10, AAPD 06-08, CIB 99-15

4. Ethical Conduct. By the acceptance of a USAID personal services contract as an individual, the contractor will be acknowledging receipt of the “Standards of Ethical Conduct for Employees of the Executive Branch,” available from the U.S. Office of Government Ethics, in accordance with General Provision 2 and 5 CFR 2635.

See https://www.oge.gov/web/oge.nsf/OGE%20Regulations

[END OF RFP SOLICITATION NUMBER: 7200AA21R00080]

https://www.usaid.gov/sites/default/files/documents/1868/aidar_0.pdf

I. GENERAL INFORMATION
III. EVALUATION AND SELECTION FACTORS
IV. SUBMITTING AN OFFER
V. LIST OF REQUIRED FORMS PRIOR TO AWARD
VI. BENEFITS AND ALLOWANCES
VII. TAXES

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