A06-JA Caseware FY23 - CO Signed - Redacted.pdf

JustificationandApproval for

Restricting Competition UndertheSimplified Acquisition

Threshold FAR 13.106-l(b)(2)

l. IDENTIFICATION OF THE AGENCY AND CONTRACTING AGENCY:

Contracting Activity

Depaitment of Labor

OASAM/OSPE

200 Constin1tion A venue, NW Washington, DC 20210

Customer Agency

Depaitment of Labor

DSP/OPPEM/EBSA

200 Constirution A venue, NW Washington, DC 20210

2. NATURE AND/OR DESCRIPTION OF THE ACTION BEING APPROVED:

This justification authodzes and approves the issuance of a contract to Caseware International, Inc., SAM UEI LQU4M99PFGU8. The anticipated period of perfonnance is one 12-month base period and four 12-month option pedods. The Employee Benefits Secmity Administration (EBSA) is seeking to procure a subscription for software licenses.

3. DESCRIPTION OF SUPPLIES/SERVICES REQUIRED TO MEET THE AGENCY'S

NEEDS (Including the Estimated Value):

EBSA needs 16 software licenses on or before November 1, 2023, for a 12-month period, with an optional contract line item, to add NTE 10 additional licenses during the contract period. The contract required is for 1, 12-month base, and 4, 12-months option periods.

The Casewai·e licenses will be used in conjunction with another licensed softwai·e - ProSystems FX Engagement - to download accounting binder packages submitted by independent auditors (independent accounting fums), to review corporate Employee Retirement Income Security Act of 1974 (ERISA) benefit info1mation.

The Independent Government Cost Estimate for this effo1t is:

BASE:

OPYl:

OPY2:

OPY3:

OPY4:

Total for all periods is �

4. AN IDENTIFICATION OF THE STATUTORY AUTHORITY PERMITTING

OTHER THAN FULL AND OPEN COMPETITION:

J&A DOL-24-04

FAR Subpart 13.106-1(b)(2) Soliciting from a single source. The statutory authority permitting full and open competition is FAR 13.106-1(b)(2). The contracting officer has determined there is only one source reasonable available.

5. A DEMONSTRATION THAT THE PROPOSED CONTRACTOR’S UNIQUE

QUALIFICATIONS OR THE NATURE OF THE ACQUSITION REQUIRES USE OF

THE AUTHORITY CITED:

The Caseware license is one of two unique software licenses required to perform mission critical work. The ProSystems and Caseware applications are integral to the work of the Division of Accounting Services (DAS) within the Office of the Chief Accountant (OCA), EBSA.

Enforcement of ERISA regulation supports EBSA's strategy to empower all workers morning, noon, and night through DOL Strategic Goal 2 – Ensure Safe Jobs, Essential Protections, and Fair Workplaces and EBSA’s Strategic Objective 2.3 – Improve the security of retirement, health, and other workplace-related benefits for America’s workers and their families, as outlined in the EBSA Agency Management Plan. It also helps EBSA achieve its FY 2024 Operating Plan Performance Goals (EBSA-OCA-07a and 7b), Small CPA Firm Audit Reviews - Monetary Value of Reviewed Plan Assets and Number of Participants Covered by Reviewed Plans and (EBSA-OCA-5), Number of Reporting Compliance Reviews Completed.

One of DAS’ principal responsibilities is to assess the quality of the independent audits performed for ERISA-covered plans. A majority of CPA firms who perform this work have moved to electronically prepared workpapers, and the two predominant applications are ProSystems and Caseware. When OCA requests firms provide us with their audit work, firms that use these applications send us what’s referred to as a “binder package” which contains all relevant audit work. OCA uses the software applications to open and review the binder packages to perform enforcement work in their original format, which provides for the most efficient and effective review possible.

When OCA conducts our workpaper reviews using these applications, we save thousands of dollars that would otherwise be required to visit these firms in person.

6. A DESCRIPTION OF EFFORTS TO OBTAIN COMPETITION TO ENSURE THAT

OFFERS ARE SOLICITED FROM AS MANY POTENTIAL SOURCES AS

PRACTICABLE, INCLUDING WHETHER A NOTICE WAS OR WILL BE

PUBLICIZED AS REQUIRED BY SUBPART 5.2 AND IF NOT, WHICH EXCEPTION

UNDER 5.202 APPLIES:

Caseware software is proprietary to Caseware International, Inc., and is not sold through a third party. A search of GSA Schedule yielded no results, the software isn’t available through the Library of Congress’ FedLink, nor is the software available through the NASA Sewp contract. A random internet search for terms, “Caseware software retailer” and “Who sells Caseware software?” pulls up a list of accounting software, and particularly a link to the Caseware website to sign-up for a demo. A notice will be publicized in accordance with FAR 5.2

7. A DETERMINATION BY THE CONTRACTING OFFICER THAT THE ANTICIPATED

COST TO THE GOVERNEMENT WILL BE FAIR AND REASONABLE:

No award shall be made until the Contracting Officer dete1mines the cost to the Government to be fair and reasonable. This dete1mination will be based on an analysis that documents pdce reasonableness in accordance with the guidance at FAR 13 .106-3( a)(2). The pdce for previous contracts for the same services are within range of the pdces listed by the vendor.

8. A DESCRIPTION OF MARKET RESEARCH CONDUCTED (PART 10) AND THE

RESULTS OR A STATEMENT OF THE REASON MARKET RESEARCHWAS NOT

CONDUCTED:

A search of GSA Schedule yielded no results, the software isn't available through the Libra1y of Congress' FedLink, nor is the software available through the NASA Sewp contract. A random internet search for te1ms, "Caseware software retailer" and "Who sells Caseware software?" pulls up a list of accounting software, and pa1ticularly a link to the Caseware website to sign-up for a demo.

9. ANY OTHER SUPPORTING FACTS SUPPORTING THE USE OF OTHER THAN

FULL AND OPEN COMPETITION:

None

10. A LISTING OF SOURCES, IF ANY, THAT EXPRESSED, IN WRITING, AN INTEREST

IN THE ACQUISITION:

None

11. A STATEMENT OF THE ACTIONS, IF ANY, THE AGENCY MAY TAKE TO

REMOVE OR OVERCOME ANY BARRIERS TO COMPETITION BEFORE ANY

SUBSEQUENT ACQUISITION FOR THE SUPPLIES OR SERVICES REQUIRED:

12. SIGNATURE BLOCKS:

The program/technical official fmther ce1tifies that no conflict of interest exists in awarding a sole source contract to the contractor identified herein.

TECHNICAL CERTIFICATION:

I certify that the suppo1ting data under my cognizance, which are included in the justification, are accurate and complete to the best of my knowledge and belief.

Linda

Signature:

Somuah

Type Name: Linda Somuah

Digitally signed by

Linda Somuah

Date: 2023.1 1.0 I 12:09: 12 -04'00' Date: 11/01/2023

Title: =C..;::O=R""----------

CONTRACTING OFFICER CERTIFICATION:

I ce1tify that this justification is accurate and complete to the best of my knowledge and belief.

MARIA

Signature :BRITTON

Digitally signed by

MARIA BRITTON

Date: 2023.11.01

14:37:52 -04'00'

Ma1ia Britton Type Name: _________ _

Title: Branch Chief

11/01/2023

Date: ___________ _