80HQTR20R0013_A1_Final_EXE.pdf

Offers must acknowledge receipt of this amendment prior to the hour and date specified in the solicitation or as amended, by one of the following methods:

(a) By completing items 8 and 15, and returning or (c) By separate letter or electronic communication which includes a reference to the solicitation and amendment numbers. FAILURE OF YOUR ACKNOWLEDGMENT TO BE RECEIVED AT THE PLACE DESIGNATED FOR THE RECEIPT OF OFFERS PRIOR TO THE HOUR AND DATE SPECIFIED MAY RESULT IN REJECTION OF YOUR OFFER. If by virtue of this amendment you desire to change an offer already submitted, such change may be made by letter or electronic communication, provided each letter or electronic communication makes reference to the solicitation and this amendment, and is received prior to the opening hour and date specified.

E. IMPORTANT: Contractor is not is required to sign this document and return copies to the issuing office.

AMENDMENT OF SOLICITATION/MODIFICATION OF CONTRACT 1. CONTRACT ID CODE

2. AMENDMENT/MODIFICATION NUMBER 3. EFFECTIVE DATE 4. REQUISITION/PURCHASE REQUISITION NUMBER 5. PROJECT NUMBER (If applicable)

7. ADMINISTERED BY (If other than Item 6) CODE

STANDARD FORM 30 (REV. 11/2016)

Prescribed by GSA FAR (48 CFR) 53.243

FACILITY CODE

9A. AMENDMENT OF SOLICITATION NUMBER

9B. DATED (SEE ITEM 11)

10A. MODIFICATION OF CONTRACT/ORDER NUMBER

10B. DATED (SEE ITEM 13)

11. THIS ITEM ONLY APPLIES TO AMENDMENTS OF SOLICITATIONS

The above numbered solicitation is amended as set forth in Item 14. The hour and date specified for receipt of Offers is extended. is not extended.

12. ACCOUNTING AND APPROPRIATION DATA (If required) copies of the amendment; (b) By acknowledging receipt of this amendment on each copy of the offer submitted;

13. THIS ITEM APPLIES ONLY TO MODIFICATIONS OF CONTRACTS/ORDERS.

IT MODIFIES THE CONTRACT/ORDER NUMBER AS DESCRIBED IN ITEM 14.

CHECK ONE A. THIS CHANGE ORDER IS ISSUED PURSUANT TO: (Specify authority) THE CHANGES SET FORTH IN ITEM 14 ARE MADE IN THE CONTRACT ORDER

NUMBER IN ITEM 10A.

B. THE ABOVE NUMBERED CONTRACT/ORDER IS MODIFIED TO REFLECT THE ADMINISTRATIVE CHANGES (such as changes in paying office, appropriation data, etc.) SET FORTH IN ITEM 14, PURSUANT TO THE AUTHORITY OF FAR 43.103(b).

C. THIS SUPPLEMENTAL AGREEMENT IS ENTERED INTO PURSUANT TO AUTHORITY OF:

D. OTHER (Specify type of modification and authority)

Except as provided herein, all terms and conditions of the document referenced in Item 9A or 10A, as heretofore changed, remains unchanged and in full force and effect.

15C. DATE SIGNED

15A. NAME AND TITLE OF SIGNER (Type or print)

16C. DATE SIGNED

16A. NAME AND TITLE OF CONTRACTING OFFICER (Type or print)

14. DESCRIPTION OF AMENDMENT/MODIFICATION (Organized by UCF section headings, including solicitation/contract subject matter where feasible.)

PAGE OF PAGES

6. ISSUED BY CODE

8. NAME AND ADDRESS OF CONTRACTOR (Number, street, county, State and ZIP Code) (X)

CODE

15B. CONTRACTOR/OFFEROR

(Signature of person authorized to sign)

16B. UNITED STATES OF AMERICA

(Signature of Contracting Officer)

Previous edition unusable

Amendment 1 210.H

Jason Lou, Contracting Officer

This is amendment 1 to Final Request for Proposal (RFP) NASA Postdoctoral Program-2 (NPP-2), solicitation # 80HQTR20R0013, which was posted on September 21, 2020.

Accordingly, See pages 2-27

NASA Goddard Space Fight Center 8800 Greenbelt Rd. Greenbelt, MD 20771-2400 Attention: jason.d.lou@nasa.gov

80HQTR20R0013

1 27

10/14/2020

09/21/2020

10/14/2020

80HQTR20R0013

Amendment 1

1) L.17 GSFC 52.215-221 Cost Volume Instructions. (DEC 2018) is updated in its entirety.

Changes have been highlighted in red for clarification purposes:

From:

L.17 GSFC 52.215-221 Cost Volume Instructions. (DEC 2018)

The Federal Acquisition Regulation (FAR) requires Contracting Officers to purchase supplies and services from responsible sources at fair and reasonable prices. It is expected that adequate price competition will be obtained under this solicitation so that submission of certified cost or pricing data is not required pursuant to FAR 52.215-20, Requirements for Certified Cost or Pricing Data and Data Other Than Certified Cost or Pricing Data--Alternate IV. The term “data other than certified cost or pricing data” is defined at FAR 2.101.

(a) Instructions

An important prerequisite for the award of the contract is the Prime Offeror must have an accounting system that has been determined adequate by the cognizant administrative office for accumulating and reporting incurred costs prior to contract award. If an Offeror is relying on the accounting system adequacy of a Joint Venture team member, sister company, or any other affiliated company’s accounting system, they must specifically assert (in the submitted Offer Volume) such an intended reliance for the performance of the contract and must demonstrate a convincing basis for using that system as a source for determining their own adequacy.

While these proposals are not required to be cost certified, they are to be in sufficient detail to allow direct and indirect rate verification and audit of selected costs. The Cost Volume proposal should be prepared in a manner consistent with your current accounting system.

The contract resulting from this solicitation is potentially subject to Cost Accounting Standards (CAS) compliance, unless the Offeror qualifies for a CAS exemption. Offerors shall determine CAS applicability (full or modified CAS coverage) for its proposing business unit based on applicability criteria. If full CAS coverage applies to the Offeror and it has not submitted a Disclosure Statement that has been deemed adequate by its cognizant contract administration entity (typically DCMA), then a Disclosure Statement shall be prepared in support of the Offeror’s proposal. While CAS Disclosure Statements are not evaluated by NASA, their evaluation must be coordinated between NASA and the cognizant contract administration entity;

as such, the CAS Disclosure Statement shall be submitted to NASA with the proposal in the Offer Volume.

The required format for other than certified cost or pricing data is for evaluation purposes. The cost for any resultant contract will be awarded on the basis of the successful Offeror's normal estimating and/or accounting system or the system set forth in the CAS Disclosure Statement required by Public Law 100-679, if applicable. If the Offeror's estimating and/or accounting practice differs from the required Cost Volume proposal format, the costs should be computed in accordance with the Offeror’s normal accounting and estimating procedures and provide your rationale for the format adjustments.

Direct labor must be estimated on the basis of productive effort. Productive effort is the estimated number of hours required to perform the work. Vacations, holidays, sick leave, and any other paid absences shall not be cited as direct labor, but shall be separately identified and priced or included in indirect costs.

Final monetary extensions in the Cost Volume proposal should be expressed as the closest whole dollar amount, with cents omitted.

Duty charges, if any, shall be included in the cost, regardless of whether or not duty free certificates are obtained.

A "subcontract" is any contract, purchase order, material order, interorganizational transfer, etc.

that is a direct cost to this acquisition. The Offeror shall provide sufficient detail to support and explain all costs proposed. For the purposes of the Cost Volume, a Significant Subcontractor is defined as any subcontractor whose estimated value causes the cumulative percentage of subcontractor work (from lowest to highest percentage of work) to meet or exceed 20% of the total estimated value (basic and all options combined, if applicable). All values are inclusive of fee, but exclusive of any Phase-in.

Example 1:

Subcontractor Name

Individual Subcontractor Percentage of Work

Cumulative Subcontractor Percentage of Work

Subcontractor A 0.5% 0.5%

Subcontractor B 2.0% 2.5%

Subcontractor C 4.5% 7.0%

Subcontractor D 5.3% 12.3%

Subcontractor E 7.6% 19.9%

Subcontractor F 10.0% 29.9%

Subcontractor G 20.0% 49.9%

In the above Example 1, Subcontractors F and G would be deemed significant subcontractors.

Example 2:

Subcontractor Name

Individual Subcontractor

Cumulative Subcontractor Percentage of Work

Percentage of Work

Subcontractor A 1.0% 1.0%

Subcontractor B 3.4% 4.4%

Subcontractor C 3.5% 7.9%

Subcontractor D 6.0% 13.9%

Subcontractor E 6.1% 20.0%

Subcontractor F 8.2% 28.2%

Subcontractor G 9.0% 37.2%

In the above Example 2, Subcontractors E, F, and G would be deemed significant subcontractors.

A proposed Significant Subcontractor shall complete Exhibits 2A, 2B, and 3 through 14B and provide the supporting information that is requested from the Prime Offeror. Prospective Significant Subcontractors may submit proprietary cost data, under separate cover, directly to the Government no later than the date and time specified in the instructions for receipt of proposals for this RFP. In addition, all prospective Non-Significant service subcontractors meeting the definition in paragraph

(d) of NFS provision 1852.231-71, Determination of Compensation Reasonableness, shall complete and submit Exhibits 13A and 13B, which should be included with the Prime Offeror’s Cost Volume proposal. However, Non-Significant service subcontractors may submit Exhibits 13A and 13B, if deemed proprietary cost data, under separate cover directly to the Government no later than the date and time specified in the instructions for receipt of proposals for this RFP.

The Cost Volume exhibits provided in the RFP are in Portable Document Format (PDF). Prior to completing the Cost Volume exhibits, Offerors shall convert the .PDF file to Microsoft Office Excel either using Adobe Acrobat DC or manually recreate each individual exhibit. (Note:

Previous versions of Adobe Acrobat will not properly convert the PDF file to the Excel format.)

To convert the exhibits using Adobe Acrobat DC use the following steps:

(1) Open the Cost Volume exhibits .PDF file in Adobe Acrobat DC.

(2) Click on the Export PDF tool in the right pane.

(3) Choose spreadsheet as your export format, and then select Microsoft Excel Workbook.

a. Under the “Save As XLSX Settings” window, ensure that following selections are made:

i. Under Excel Workbook Settings ensure “Create Worksheet for each Page” is selected.

ii. Under Numeric Settings ensure “Detect decimal and thousands separators using regional settings.”

iii. Under Text Recognition Settings ensure “Recognize text if needed” is selected.

1. Ensure “English” is the selected language.

b. Click “OK”

(4) Click Export.

(5) Name the Excel file and save it in a desired location.

Offerors, including proposed Significant Subcontractors, shall provide one separately packaged copy of their Cost Volume proposal marked “Enter correct RFP number/NASA Proposal Evaluation Material,” which the Government may use for audit support purposes.

All pricing and estimating techniques shall be clearly explained in detail (projections, rates, ratios, percentages, factors, etc.) and shall support the proposed costs in such a manner that audit, computation, and verification can be accomplished. All past actuals shall show the periods of time and costs in detail when used as a basis for estimating the proposed costs.

In order to establish the reasonableness and realism of the proposed costs, and the extent to which costs reflect performance addressed in the Mission Suitability Volume proposal, each Offeror, including proposed Significant Subcontractors and Non-Significant Subcontractors, shall submit the required other than certified cost or pricing data (exhibits and supporting narrative) set forth in this provision. These data requirements differ by Prime Offeror, Significant Subcontractors, and Non-Significant Subcontractors as indicated in Section (b) below.

(b) Cost Volume Proposal Format

(1) DIRECT AND INDIRECT RATE SUBSTANTIATION

If salary surveys were used as the basis for the proposed direct labor rates, provide a summarization of all salary surveys used, including the name, date of survey, geography, survey labor categories, survey percentiles, and survey salaries. If proposing a salary lower than the median, identify the median and provide rationale.

Indicate how you have computed and applied your indirect cost rates, including cost breakdowns. Show numerical trends and budgetary data to provide a basis for evaluating the reasonableness of pool costs and base projections. It is important that rate pool components are clearly defined and reasonably estimated, that projections regarding future sales are fully supported and are reasonable in their estimation, and that completed/expiring contracts are properly accounted for as reductions in the business base projections. As such, provide a detailed narrative explaining the basis of the indirect rate derivation, describing the types of costs accumulated for the specific rate pool and their estimation rationale, and the methodology for the projected base of application. Also provide the actual indirect rates realized for the last three contractor fiscal years, annotating if the rate is audited or unaudited. The further your proposed rates depart from established, historical indirect rates, the more essential it is that the proposal thoroughly addresses and justifies the basis for the changes in your proposed rates. Failure to provide this justification may result in cost realism adjustments to your proposal due to the application of rates the Government deems more reasonable and supportable (e.g., historical rates as charged under existing contracts or as supplied by cognizant audit and administrative agencies).

The escalation proposed for labor must be stated along with the actual escalation experienced in the last three years. Provide a statement of rationale, including the derivation, for the proposed escalation rates. If escalation is not proposed, explain why. The Offeror shall also discuss the rationale for any escalation proposed for the other cost elements. The Offeror shall also include the company's escalation history for each other cost element experienced in the past three years.

The Offeror shall clearly identify and list any cost items that will be routinely direct charged as an Other Direct Cost in the contract. The supporting rationale associated with these proposed ODC expenses shall also be submitted.

(2) WORK BREAKDOWN STRUCTURE

The following Work Breakdown Structure (WBS) shall be used for Cost Volume proposal purposes:

WBS Level 1 - Summary of total contract estimated costs plus fixed fee (Starting with I. Scope of Services) WBS Level 2 - Summary of estimated cost plus fixed fee by Statement of Work I.A, I.B, I.C, etc.

WBS Level 3 - Summary of estimated cost plus fixed fee by Statement of Work I.A.1, I.A.2, I.A.3, I.B.1, I.C.2, etc.

(3) PRIME OFFEROR SUMMARY OF ESTIMATED COST PLUS FIXED FEE

Exhibit 1 summarizes the Prime Offeror’s proposed total direct labor hours (Prime Offeror and Significant Subcontractors), total estimated cost and fixed fee, by Contract Year (CY), for the entire potential five year period of performance (Base plus Option periods) at WBS Level 1 (total contract) based on bid labor and bid indirect burden rates.

Exhibit 1A summarizes the Offeror’s costs associated with the non-proposed costs for the Government-estimated Other Direct Costs (ODCs), which consists of an annual Government-estimated cost (for proposal purposes only) for Fellows expenses (stipend, travel, relocation).

Exhibit 1A shall be completed to reflect any offeror indirect costs (burdens) and fee to be applied to the Fellows expenses.

(4) PRIME OFFEROR ELEMENTS OF COST BY WORK BREAKDOWN STRUCTURE

(WBS)

Exhibit 2 shows the Prime Offeror’s proposed elements of cost and fixed fee by WBS, starting at WBS Level 2 for all elements of the Statement Work with the exception of I.B.2 which starts at WBS Level 3, and then summarizing for each higher WBS Level up to WBS Level 1 (total contract), by CY, for the entire potential five year period of performance (Base plus Option periods) based on bid labor and bid indirect burden rates. A separately identified and labeled Exhibit 2 shall be submitted for each WBS.

(5) DIRECT LABOR HOURS, DIRECT LABOR RATES, AND DIRECT LABOR COSTS

DETAIL

Exhibit 2A shows the Direct Labor Hours, Direct Labor Hourly Rates, and Direct Labor Costs for each individual direct labor category by onsite versus offsite, month, and CY at WBS Level 2 for all elements of the Statement of Work with the exception of I.B.2 which will be at WBS level 3 and then summarizing for each higher WBS Level up to WBS Level 1 (total contract). A separately identified and labeled Exhibit 2A shall be submitted for each individual CY and WBS Level from the Prime Offeror and each individual Significant Subcontractor.

(6) SIGNIFICANT SUBCONTRACTOR ELEMENTS OF COST BY WORK BREAKDOWN

STRUCTURE (WBS)

Exhibit 2B shows a Significant Subcontractor’s proposed elements of cost by WBS, starting at WBS Level 2 for all elements of the Statement of Work with the exception of I.B.2 which starts at WBS level 3 and then summarizing for each higher WBS Level up to WBS Level 1 (total contract), by CY, for the entire potential five year period of performance (Base plus Option periods) based on bid labor and bid indirect burden rates. A separately identified and labeled Exhibit 2B shall be submitted by each individual Significant Subcontractor for each WBS.

(7) BASIS OF ESTIMATES (BOE)

The BOEs are to be submitted for the entire potential five year period of performance (Base plus Option periods) at WBS Level 2 for all elements of the Statement of Work with the exception of I.B.2 which starts at WBS level 3. The Offeror shall give the Government insight into the cost estimating thought processes and methodologies used by the Offeror in estimating the quantities of labor hours/costs, other direct costs, etc. required for successful performance by elements of cost. Emphasis should be placed on a description of the cost estimating processes and methodologies themselves, and how these relate to the technical approach described in the proposal. The information provided under this section, along with audit information, will be used to assess the cost realism aspect of Mission Suitability Volume proposal.

As a minimum, include the following information in the BOE in the format that is most convenient, preferably the format which shall be used for the actual contract performance:

Narrative explaining how you arrived at your estimate of labor hours, including: if your estimate was based on similar program(s), in which case, identify and provide a brief reason why the programs are similar; a standard, in which case, identify the standard and explain if it is from the industry, your company, or a product; or engineering judgment, in which case, explain the philosophies used.

Complexity factors utilized--all factors must be identified

Explain in detail how your Program Management and Administrative Support are costed.

If direct, explain the estimating approach and assumptions (hours per year, percentage of direct labor hours or costs, etc.). If indirect, identify what pool each function is included.

Use of any established cost-estimating relationships

How subcontracts were estimated. Please note if you have experience with the proposed subcontractor(s), if utilized. For any Significant Subcontract that has a potential estimated value in excess of the threshold stated in Section (a) instructions above, BOEs must be provided for that subcontract following the above specified format.

An explanation of how all materials, travel, equipment, and other direct costs were estimated.

BOEs shall be submitted by both the Prime Offeror and all Significant Subcontractors and shall comply with the BOE page limitations set forth in the “Proposal Preparation—General Instructions” provision of this RFP.

(8) SUMMARY OF INDIRECT RATES

Exhibit 3 shows the Contractor Fiscal Year to Contract Year (CY) rate conversion for Overhead, G&A, and any “Other” indirect rates that the Offeror proposes in accordance with its current accounting system. An Exhibit 3 shall be submitted by the Prime Offeror and each individual Significant Subcontractor and clearly identify the indirect rate base of application.

(9) SUMMARY OF RECURRING OTHER DIRECT COSTS (ODCs)/COST ESTIMATING RELATIONSHIPS (CERs)

Exhibit 4 shows the Contractor Fiscal Year to Contract Year (CY) conversion for any recurring ODCs (e.g. computer usage, program management, depreciation, administrative support, etc.)

routinely bid on an established Cost Estimating Relationship (CER) in accordance with your current accounting system. In this exhibit, the Offerors shall show the percentage, rate, and/or dollar amount used, as well as, a detailed explanation of the basis of application and estimating approaches and assumptions.

If all recurring ODCs are included in your indirect expenses, DO NOT remove them from your indirect pools and include them in this exhibit. If you do not have any established CERs, insert “NONE” in this exhibit.

(10) INDIRECT RATE EXPENSE POOLS

Exhibit 5A Overhead Expense Pool

Exhibit 5A shows the details of the expenses in the overhead pool by Contractor Fiscal Year. If fringe benefits are included in a separate pool, provide a separate exhibit entitled, “Fringe Benefit Pool”. This exhibit shows the actual expenses for the prior three years and projected expenses through the life of the contract. This exhibit also shows the conversion of the overhead rate from the Contractor Fiscal Year to CY. NOTE: If a Small Business Administration Joint Venture (JV) or other Prime Contractor teaming arrangement is proposed, the actual expenses for the prior three years of both entities that comprise the JV or teaming arrangement must be provided in this exhibit; this portion cannot be left blank.

If more than one overhead pool is proposed, a separate Exhibit 5A shall be included for each pool. Include the rationale for multiple overhead pools. Examples of types of overhead expense pools include: Material Overhead, Manufacturing Overhead, Engineering Overhead, Field Service Overhead, Site Overhead.

Below are examples of typical costs found in an Overhead Expense Pool:

Material Overhead:

Acquisition (purchasing); inbound transportation; indirect labor; employee-related expenses (e.g., shift and overtime premiums, employee taxes, fringe benefits, etc.);

receiving and inspection; material handling and storage; vendor quality assurance; scrap sales credits; inventory adjustments, etc.

Operations Overhead (e.g., Manufacturing, Engineering, Field Service, and Site Operations):

Indirect labor and supervision; perishable tooling (primarily in manufacturing overhead);

employee-related expenses (e.g., shift and overtime premiums, employee taxes, fringe benefits, etc.); indirect material and supplies (e.g., small tools, grinding wheels, lubricating oils, etc.); fixed charges (e.g., depreciation, insurance, rent, property taxes, etc.); downtime of direct employees when not working on a specific contract (e.g., training, vacation pay, regular pay, sick leave pay, etc.); etc.

If the rates are negotiated forward pricing rates, furnish date of negotiation and with who negotiated. If not negotiated, furnish explanation and basis of rates.

Exhibit 5B General and Administrative (G&A) Expense Pool

Exhibit 5B shows the details of the expenses in the G&A pool by Contractor Fiscal Year. This exhibit shows the actual expenses for the prior three years and projected expenses through the life of the contract. This exhibit also shows the conversion of the G&A rate from the Contractor Fiscal Year to CY. NOTE: If a Small Business Administration Joint Venture (JV) or other Prime Offeror teaming arrangement is proposed, the actual expenses for the prior three years of both entities that comprise the JV or teaming arrangement must be provided in this exhibit; this portion cannot be left blank.

If more than one G&A pool is proposed, a separate Exhibit 5B shall be included for each pool.

Include the rationale for multiple G&A pools. G&A expenses are management, financial, and other expenses related to the general management and administration of the business unit as a whole. To be considered a G&A expense of a business unit, the expenditure must be incurred by, or allocated to, the general business unit.

Below are examples of typical costs found in a G&A Expense Pool:

Salary and other costs of the executive staff of the corporate or home office Salary and other costs of staff services such as legal, accounting, public relations, and financial offices Selling and marketing expenses Corporate or home office expenses Independent Research and Development (IR&D) Bid and Proposal (B&P) Other miscellaneous activities related to overall business operation

(11) OTHER SUBCONTRACTS

Offerors shall complete Exhibit 6 summarizing the other efforts/activities that the Offeror proposes to subcontract out by CY at WBS Level 2 to subcontractors that do not meet the Significant Subcontract definition in Section (a) of this provision.

(12) MATERIAL ITEMS

Offerors shall complete Exhibit 7 detailing the proposed material items and costs by CY at WBS Level 2.

(13) TRAVEL

Offerors shall complete Exhibit 8 detailing the proposed travel costs by CY at WBS Level 2.

Travel expenses for Fellows shall be excluded from this estimate, as it is included in the Government-estimated Fellows expense described in the solicitation.

(14) OTHER DIRECT COSTS (ODCs)

Offerors shall complete Exhibit 9 detailing the proposed other direct cost items and costs by CY at WBS Level 2. ODC expenses for Fellows that are delineated in Exhibit 1A, further defined in B.4 GSFC 52.216-94 Nonproposed Costs (FEB 1991), shall be excluded from this estimate, as these costs are included in the Government-estimated Fellows expense described in the solicitation.

(15) PHASE-IN PLAN

Offerors shall propose the total firm-fixed-price associated with the 90-day phase-in period, which will be performed under a separate, firm-fixed-price vehicle. Exhibits 10 and 10A shall be used to state the proposed price for the phase-in, which is expected to commence 90 days prior to start of base contract effective date.

(16) SOURCE OF PERSONNEL

Exhibit 11 shows the Offeror’s plans to obtain the required personnel in the first CY for contract performance. The Offeror shall show the total number of staff proposed for each position, how many are available from within the company, how many personnel will be obtained from the incumbent contract workforce, and how many personnel will be newly hired.

(17) PRODUCTIVE WORK YEAR CALCULATIONS

Exhibit 12 summarizes the Offeror’s productive work year and how it is calculated. If exempt and non-exempt employees are proposed, separate exhibits must be provided for each classification.

(18) FRINGE BENEFITS EXHIBITS (Total Compensation Plan)

As addressed in the Mission Suitability Volume Instructions provision Subfactor B, the Offeror and all Significant and Non-Significant service subcontractors meeting the definition in paragraph (d) of NFS provision 1852.231-71, Determination of Compensation Reasonableness, shall provide a detailed list of their fringe benefits and company estimated cost per hour, along with an itemization of the benefits that require employee contributions and the amount of that contribution as a percentage of the total cost of the benefits. Two exhibits shall be submitted, Exhibit 13A containing the average of fringe benefit information for all the exempt labor categories, and Exhibit 13B containing the average of fringe benefit information for all the non-exempt labor categories. These exhibits fulfill the Total Compensation Plan requirement under FAR provision 52.222-46 for Non-Significant Subcontractors.

(19) DCAA AND DCMA INFORMATION

Offerors shall complete Exhibits 14A and 14B and provide the requested information necessary to contact appropriate audit authorities regarding the Offeror’s business systems, status of financial disclosures, negotiated forward pricing rates, etc. Offerors must ensure that the information provide is current and accurate.

(20) SMALL BUSINESS SUBCONTRACTING PLAN GOALS

As addressed in L.14 GSFC 52.215-203 Offer Volume (MAR 2019), the Offeror shall complete Exhibits 15A, 15B and 15C, which provides a breakdown of the Offeror’s proposed goals, by small business category, expressed in terms of both a percent of the TOTAL CONTRACT VALUE and a percent of TOTAL PLANNED SUBCONTRACTS. Exhibit 15A shows a breakdown of the proposed goals for the base contract period, Exhibit 15B shows the proposed goals for each individual option period, and Exhibit 15C summarizes the proposed goals for the total contract (base period plus option periods).

(End of provision)

To:

L.17 GSFC 52.215-221 Cost Volume Instructions. (DEC 2018)

The Federal Acquisition Regulation (FAR) requires Contracting Officers to purchase supplies and services from responsible sources at fair and reasonable prices. It is expected that adequate price competition will be obtained under this solicitation so that submission of certified cost or pricing data is not required pursuant to FAR 52.215-20, Requirements for Certified Cost or Pricing Data and Data Other Than Certified Cost or Pricing Data--Alternate IV. The term “data other than certified cost or pricing data” is defined at FAR 2.101.

(a) Instructions

An important prerequisite for the award of the contract is the Prime Offeror must have an accounting system that has been determined adequate by the cognizant administrative office for accumulating and reporting incurred costs prior to contract award. If an Offeror is relying on the accounting system adequacy of a Joint Venture team member, sister company, or any other affiliated company’s accounting system, they must specifically assert (in the submitted Offer Volume) such an intended reliance for the performance of the contract and must demonstrate a convincing basis for using that system as a source for determining their own adequacy.

While these proposals are not required to be cost certified, they are to be in sufficient detail to allow direct and indirect rate verification and audit of selected costs. The Cost Volume proposal should be prepared in a manner consistent with your current accounting system.

The contract resulting from this solicitation is potentially subject to Cost Accounting Standards (CAS) compliance, unless the Offeror qualifies for a CAS exemption. Offerors shall determine CAS applicability (full or modified CAS coverage) for its proposing business unit based on applicability criteria. If full CAS coverage applies to the Offeror and it has not submitted a Disclosure Statement that has been deemed adequate by its cognizant contract administration entity (typically DCMA), then a Disclosure Statement shall be prepared in support of the Offeror’s proposal. While CAS Disclosure Statements are not evaluated by NASA, their evaluation must be coordinated between NASA and the cognizant contract administration entity;

as such, the CAS Disclosure Statement shall be submitted to NASA with the proposal in the Offer Volume.

The required format for other than certified cost or pricing data is for evaluation purposes. The cost for any resultant contract will be awarded on the basis of the successful Offeror's normal estimating and/or accounting system or the system set forth in the CAS Disclosure Statement required by Public Law 100-679, if applicable. If the Offeror's estimating and/or accounting practice differs from the required Cost Volume proposal format, the costs should be computed in accordance with the Offeror’s normal accounting and estimating procedures and provide your rationale for the format adjustments.

Direct labor must be estimated on the basis of productive effort. Productive effort is the estimated number of hours required to perform the work. Vacations, holidays, sick leave, and any other paid absences shall not be cited as direct labor, but shall be separately identified and priced or included in indirect costs.

Final monetary extensions in the Cost Volume proposal should be expressed as the closest whole dollar amount, with cents omitted.

Duty charges, if any, shall be included in the cost, regardless of whether or not duty free certificates are obtained.

A "subcontract" is any contract, purchase order, material order, interorganizational transfer, etc.

that is a direct cost to this acquisition. The Offeror shall provide sufficient detail to support and explain all costs proposed. For the purposes of the Cost Volume, a Significant Subcontractor is defined as any subcontractor whose estimated value causes the cumulative percentage of subcontractor work (from lowest to highest percentage of work) to meet or exceed 20% of the total estimated value (basic and all options combined, if applicable). All values are inclusive of fee, but exclusive of any Phase-in.

Example 1:

Subcontractor Name

Individual Subcontractor Percentage of Work

Cumulative Subcontractor Percentage of Work

Subcontractor A 0.5% 0.5%

Subcontractor B 2.0% 2.5%

Subcontractor C 4.5% 7.0%

Subcontractor D 5.3% 12.3%

Subcontractor E 7.6% 19.9%

Subcontractor F 10.0% 29.9%

Subcontractor G 20.0% 49.9%

In the above Example 1, Subcontractors F and G would be deemed significant subcontractors.

Example 2:

Subcontractor Name

Individual Subcontractor Percentage of Work

Cumulative Subcontractor Percentage of Work

Subcontractor A 1.0% 1.0%

Subcontractor B 3.4% 4.4%

Subcontractor C 3.5% 7.9%

Subcontractor D 6.0% 13.9%

Subcontractor E 6.1% 20.0%

Subcontractor F 8.2% 28.2%

Subcontractor G 9.0% 37.2%

In the above Example 2, Subcontractors E, F, and G would be deemed significant subcontractors.

A proposed Significant Subcontractor shall complete Exhibits 2A, 2B, and 3 through 14B and provide the supporting information that is requested from the Prime Offeror. Prospective Significant Subcontractors may submit proprietary cost data, under separate cover, directly to the Government no later than the date and time specified in the instructions for receipt of proposals for this RFP. In addition, all prospective Non-Significant service subcontractors meeting the definition in paragraph

(d) of NFS provision 1852.231-71, Determination of Compensation Reasonableness, shall complete and submit Exhibits 13A and 13B, which should be included with the Prime Offeror’s Cost Volume proposal. However, Non-Significant service subcontractors may submit Exhibits 13A and 13B, if deemed proprietary cost data, under separate cover directly to the Government no later than the date and time specified in the instructions for receipt of proposals for this RFP.

The Cost Volume exhibits provided in the RFP are in Portable Document Format (PDF). Prior to completing the Cost Volume exhibits, Offerors shall convert the .PDF file to Microsoft Office Excel either using Adobe Acrobat DC or manually recreate each individual exhibit. (Note:

Previous versions of Adobe Acrobat will not properly convert the PDF file to the Excel format.)

To convert the exhibits using Adobe Acrobat DC use the following steps:

(6) Open the Cost Volume exhibits .PDF file in Adobe Acrobat DC.

(7) Click on the Export PDF tool in the right pane.

(8) Choose spreadsheet as your export format, and then select Microsoft Excel Workbook.

a. Under the “Save As XLSX Settings” window, ensure that following selections are made:

i. Under Excel Workbook Settings ensure “Create Worksheet for each Page” is selected.

ii. Under Numeric Settings ensure “Detect decimal and thousands separators using regional settings.”

iii. Under Text Recognition Settings ensure “Recognize text if needed” is selected.

1. Ensure “English” is the selected language.

b. Click “OK”

(9) Click Export.

(10) Name the Excel file and save it in a desired location.

Offerors, including proposed Significant Subcontractors, shall provide one separately packaged copy of their Cost Volume proposal marked “Enter correct RFP number/NASA Proposal Evaluation Material,” which the Government may use for audit support purposes.

All pricing and estimating techniques shall be clearly explained in detail (projections, rates, ratios, percentages, factors, etc.) and shall support the proposed costs in such a manner that audit, computation, and verification can be accomplished. All past actuals shall show the periods of time and costs in detail when used as a basis for estimating the proposed costs.

In order to establish the reasonableness and realism of the proposed costs, and the extent to which costs reflect performance addressed in the Mission Suitability Volume proposal, each Offeror, including proposed Significant Subcontractors and Non-Significant Subcontractors, shall submit the required other than certified cost or pricing data (exhibits and supporting narrative) set forth in this provision. These data requirements differ by Prime Offeror, Significant Subcontractors, and Non-Significant Subcontractors as indicated in Section (b) below.

(b) Cost Volume Proposal Format

(1) DIRECT AND INDIRECT RATE SUBSTANTIATION

If salary surveys were used as the basis for the proposed direct labor rates, provide a summarization of all salary surveys used, including the name, date of survey, geography, survey labor categories, survey percentiles, and survey salaries. If proposing a salary lower than the median, identify the median and provide rationale.

Indicate how you have computed and applied your indirect cost rates, including cost breakdowns. Show numerical trends and budgetary data to provide a basis for evaluating the reasonableness of pool costs and base projections. It is important that rate pool components are clearly defined and reasonably estimated, that projections regarding future sales are fully supported and are reasonable in their estimation, and that completed/expiring contracts are properly accounted for as reductions in the business base projections. As such, provide a detailed narrative explaining the basis of the indirect rate derivation, describing the types of costs accumulated for the specific rate pool and their estimation rationale, and the methodology for the projected base of application. Also provide the actual indirect rates realized for the last three contractor fiscal years, annotating if the rate is audited or unaudited. The further your proposed rates depart from established, historical indirect rates, the more essential it is that the proposal thoroughly addresses and justifies the basis for the changes in your proposed rates. Failure to provide this justification may result in cost realism adjustments to your proposal due to the application of rates the Government deems more reasonable and supportable (e.g., historical rates as charged under existing contracts or as supplied by cognizant audit and administrative agencies).

The escalation proposed for labor must be stated along with the actual escalation experienced in the last three years. Provide a statement of rationale, including the derivation, for the proposed escalation rates. If escalation is not proposed, explain why. The Offeror shall also discuss the rationale for any escalation proposed for the other cost elements. The Offeror shall also include the company's escalation history for each other cost element experienced in the past three years.

The Offeror shall clearly identify and list any cost items that will be routinely direct charged as an Other Direct Cost in the contract. The supporting rationale associated with these proposed ODC expenses shall also be submitted.

(2) WORK BREAKDOWN STRUCTURE

The following Work Breakdown Structure (WBS) shall be used for Cost Volume proposal purposes:

WBS Level 1 - Summary of total contract estimated costs plus fixed fee (Starting with I. Scope of Services) WBS Level 2 - Summary of estimated cost plus fixed fee by Statement of Work I.A, I.B, I.C, etc.

WBS Level 3 - Summary of estimated cost plus fixed fee by Statement of Work I.A.1, I.A.2, I.A.3, I.B.1, I.C.2, etc.

(3) PRIME OFFEROR SUMMARY OF ESTIMATED COST PLUS FIXED FEE

Exhibit 1 summarizes the Prime Offeror’s proposed total direct labor hours (Prime Offeror and Significant Subcontractors), total estimated cost and fixed fee, by Contract Year (CY), for the entire potential five year period of performance (Base plus Option periods) at WBS Level 1 (total contract) based on bid labor and bid indirect burden rates.

Exhibit 1A summarizes the Offeror’s costs associated with the non-proposed costs for the Government-estimated Other Direct Costs (ODCs), which consists of an annual Government-estimated cost (for proposal purposes only) for Fellows expenses (stipend, travel, relocation).

Exhibit 1A shall be completed to reflect any offeror indirect costs (burdens) and fee to be applied to the Fellows expenses.

(4) PRIME OFFEROR ELEMENTS OF COST BY WORK BREAKDOWN STRUCTURE

(WBS)

Exhibit 2 shows the Prime Offeror’s proposed elements of cost and fixed fee by WBS, starting at WBS Level 2 for all elements of the Statement Work with the exception of I.B, (i.e I.B.1, I.B.2, etc) which starts at WBS Level 3, and then summarizing for each higher WBS Level up to WBS Level 1 (total contract), by CY, for the entire potential five year period of performance (Base plus Option periods) based on bid labor and bid indirect burden rates. A separately identified and labeled Exhibit 2 shall be submitted for each WBS.

(5) DIRECT LABOR HOURS, DIRECT LABOR RATES, AND DIRECT LABOR COSTS

DETAIL

Exhibit 2A shows the Direct Labor Hours, Direct Labor Hourly Rates, and Direct Labor Costs for each individual direct labor category by onsite versus offsite, month, and CY at WBS Level 2 for all elements of the Statement of Work with the exception of I.B, (i.e I.B.1, I.B.2, etc) which starts at WBS level 3, and then summarizing for each higher WBS Level up to WBS Level 1 (total contract). A separately identified and labeled Exhibit 2A shall be submitted for each individual CY and WBS Level from the Prime Offeror and each individual Significant Subcontractor.

(6) SIGNIFICANT SUBCONTRACTOR ELEMENTS OF COST BY WORK BREAKDOWN

STRUCTURE (WBS)

Exhibit 2B shows a Significant Subcontractor’s proposed elements of cost by WBS, starting at WBS Level 2 for all elements of the Statement of Work with the exception of I.B, (i.e I.B.1, I.B.2, etc) which starts at WBS level 3 and then summarizing for each higher WBS Level up to WBS Level 1 (total contract), by CY, for the entire potential five year period of performance (Base plus Option periods) based on bid labor and bid indirect burden rates. A separately identified and labeled Exhibit 2B shall be submitted by each individual Significant Subcontractor for each WBS.

(7) BASIS OF ESTIMATES (BOE)

The BOEs are to be submitted for the entire potential five year period of performance (Base plus Option periods) at WBS Level 2 for all elements of the Statement of Work with the exception of I.B, (i.e I.B.1, I.B.2, etc) which starts at WBS level 3. The Offeror shall give the Government insight into the cost estimating thought processes and methodologies used by the Offeror in estimating the quantities of labor hours/costs, other direct costs, etc. required for successful performance by elements of cost. Emphasis should be placed on a description of the cost estimating processes and methodologies themselves, and how these relate to the technical approach described in the proposal. The information provided under this section, along with audit information, will be used to assess the cost realism aspect of Mission Suitability Volume proposal.

As a minimum, include the following information in the BOE in the format that is most convenient, preferably the format which shall be used for the actual contract performance:

Narrative explaining how you arrived at your estimate of labor hours, including: if your estimate was based on similar program(s), in which case, identify and provide a brief reason why the programs are similar; a standard, in which case, identify the standard and explain if it is from the industry, your company, or a product; or engineering judgment, in which case, explain the philosophies used.

Complexity factors utilized--all factors must be identified

Explain in detail how your Program Management and Administrative Support are costed.

If direct, explain the estimating approach and assumptions (hours per year, percentage of direct labor hours or costs, etc.). If indirect, identify what pool each function is included.

Use of any established cost-estimating relationships

How subcontracts were estimated. Please note if you have experience with the proposed subcontractor(s), if utilized. For any Significant Subcontract that has a potential estimated value in excess of the threshold stated in Section (a) instructions above, BOEs must be provided for that subcontract following the above specified format.

An explanation of how all materials, travel, equipment, and other direct costs were estimated.

BOEs shall be submitted by both the Prime Offeror and all Significant Subcontractors and shall comply with the BOE page limitations set forth in the “Proposal Preparation—General Instructions” provision of this RFP.

(8) SUMMARY OF INDIRECT RATES

Exhibit 3 shows the Contractor Fiscal Year to Contract Year (CY) rate conversion for Overhead, G&A, and any “Other” indirect rates that the Offeror proposes in accordance with its current accounting system. An Exhibit 3 shall be submitted by the Prime Offeror and each individual Significant Subcontractor and clearly identify the indirect rate base of application.

(9) SUMMARY OF RECURRING OTHER DIRECT COSTS (ODCs)/COST ESTIMATING RELATIONSHIPS (CERs)

Exhibit 4 shows the Contractor Fiscal Year to Contract Year (CY) conversion for any recurring ODCs (e.g. computer usage, program management, depreciation, administrative support, etc.)

routinely bid on an established Cost Estimating Relationship (CER) in accordance with your current accounting system. In this exhibit, the Offerors shall show the percentage, rate, and/or dollar amount used, as well as, a detailed explanation of the basis of application and estimating approaches and assumptions.

If all recurring ODCs are included in your indirect expenses, DO NOT remove them from your indirect pools and include them in this exhibit. If you do not have any established CERs, insert “NONE” in this exhibit.

(10) INDIRECT RATE EXPENSE POOLS

Exhibit 5A Overhead Expense Pool

Exhibit 5A shows the details of the expenses in the overhead pool by Contractor Fiscal Year. If fringe benefits are included in a separate pool, provide a separate exhibit entitled, “Fringe Benefit Pool”. This exhibit shows the actual expenses for the prior three years and projected expenses through the life of the contract. This exhibit also shows the conversion of the overhead rate from the Contractor Fiscal Year to CY. NOTE: If a Small Business Administration Joint Venture (JV) or other Prime Contractor teaming arrangement is proposed, the actual expenses for the prior three years of both entities that comprise the JV or teaming arrangement must be provided in this exhibit; this portion cannot be left blank.

If more than one overhead pool is proposed, a separate Exhibit 5A shall be included for each pool. Include the rationale for multiple overhead pools. Examples of types of overhead expense pools include: Material Overhead, Manufacturing Overhead, Engineering Overhead, Field Service Overhead, Site Overhead.

Below are examples of typical costs found in an Overhead Expense Pool:

Material Overhead:

Acquisition (purchasing); inbound transportation; indirect labor; employee-related expenses (e.g., shift and overtime premiums, employee taxes, fringe benefits, etc.);

receiving and inspection; material handling and storage; vendor quality assurance; scrap sales credits; inventory adjustments, etc.

Operations Overhead (e.g., Manufacturing, Engineering, Field Service, and Site Operations):

Indirect labor and supervision; perishable tooling (primarily in manufacturing overhead);

employee-related expenses (e.g., shift and overtime premiums, employee taxes, fringe benefits, etc.); indirect material and supplies (e.g., small tools, grinding wheels, lubricating oils, etc.); fixed charges (e.g., depreciation, insurance, rent, property taxes, etc.); downtime of direct employees when not working on a specific contract (e.g., training, vacation pay, regular pay, sick leave pay, etc.); etc.

Exhibit 5B General and Administrative (G&A) Expense Pool

Exhibit 5B shows the details of the expenses in the G&A pool by Contractor Fiscal Year. This exhibit shows the actual expenses for the prior three years and projected expenses through the life of the contract. This exhibit also shows the conversion of the G&A rate from the Contractor Fiscal Year to CY. NOTE: If a Small Business Administration Joint Venture (JV) or other Prime Offeror teaming arrangement is proposed, the actual expenses for the prior three years of both entities that comprise the JV or teaming arrangement must be provided in this exhibit; this portion cannot be left blank.

If more than one G&A pool is proposed, a separate Exhibit 5B shall be included for each pool.

Include the rationale for multiple G&A pools. G&A expenses are management, financial, and other expenses related to the general management and administration of the business unit as a whole. To be considered a G&A expense of a business unit, the expenditure must be incurred by, or allocated to, the general business unit.

Below are examples of typical costs found in a G&A Expense Pool:

Salary and other costs of the executive staff of the corporate or home office Salary and other costs of staff services such as legal, accounting, public relations, and financial offices Selling and marketing expenses Corporate or home office expenses Independent Research and Development (IR&D) Bid and Proposal (B&P) Other miscellaneous activities related to overall business operation

(11) OTHER SUBCONTRACTS

Offerors shall complete Exhibit 6 summarizing the other…