A17_JA_-__(Final_20230416)_1.pdf

United States Department of the Interior

INTERIOR BUSINESS CENTER

Washington, DC 20240

LIMITED-SOURCES JUSTIFICATION

OVER THE MICRO-PURCHASE THRESHOLD AND

UNDER THE SIMPLIFIED ACQUISITION THRESHOLD

AUTHORITY: FAR 8.405-6 and 40 U.S.C 501

(PR/SOL/CONTRACT/ORDER/BPA#) 140D0423Q0241

This acquisition is conducted under the authority of the Multiple Award Schedule Program.

1. Contracting activity/agency. Department of the Interior, Interior Business Center, Acquisition Services Directorate, Division 5, Branch 1 for the National Science Foundation (NSF) – Office of Inspector General

2. Description of supplies or services required to meet agency needs. This requirement is to conduct a performance audit of the NSF’s Mid-scale Research Infrastructure Program to evaluate it policies, processes, controls, award management environment, and oversight capabilities in accordance with Generally Acceptable Government Auditing Standards (GAGAS). The Mid-Scale Research Infrastructure Program is intended to provide NSF with an agile, Foundation-wide process, to fund experimental research capabilities in the Mid-scale research infrastructure. This audit will determine if NSF has sufficient policies and procedures to conduct oversight of the Mid-scale operations and ensure awardees are able to meet program objectives. This audit will be conducted over a period of 12 months. The audit work will be informed by the external audit work performed at Monterey Bay Aquarium Research Institute (order # 140D0422F0867), University of Connecticut Health Center (order # 140D0422F0873), Smithsonian Institution’s Astrophysical Observatory (order # 140D0422F0869), and Ohio State University (order # 140D0422F0868).

3. Identification of the limited source(s) to be solicited. This is an acquisition conducted under the authority of the Limited-Sources Justification over the Micro- Purchase Threshold and Under the Simplified Acquisition Threshold Authority:

FAR 8.405-6 and 40 U.S.C 501.

Cotton & Company Assurance and Advisory, LLC 333 John Carlyle St Ste 500 Alexandria, VA 22314 GSA Contract: GS-00F-144CA T: (703) 836‐6701

140D0423Q0241

4. Reason for authority cited. The contracting officer has determined the circumstances of the action deem it necessary to limit the source in accordance with FAR 8.405-6(a)(1)(i)B - Only one source is capable of providing the supplies or services required at the level of quality required because the supplies or services are unique or highly specialized.

5. Rationale. Cotton & Company possesses specialized knowledge and relationships related to NSF’s Mid-scale program. Cotton obtained this knowledge conducting audits of the NSF Mid-scale awards at Monterey Bay Aquarium Research Institute (order # 140D0422F0867), University of Connecticut Health Center (order # 140D0422F0873), Smithsonian Institution’s Astrophysical Observatory (order # 140D0422F0869), and Ohio State University (order # 140D0422F0868). The Mid-scale program is a new NSF program (implemented in 2019), and Cotton is the only entity who has conducted audits of Mid-scale auditees. During this work, Cotton has developed a deep and integral understanding of NSF’s Mid-scale program results at these 4 locations. This affords Cotton with critical knowledge on how NSF’s Mid-scale program works and the quality of its outputs. In addition, Cotton has also met with and discussed the Mid-scale program with NSF officials. This unique knowledge and developed skills are invaluable to an audit of NSF’s Mid-scale program. No other contractor possesses the understanding and expertise related to the Mid-scale program, and thus selecting any other contractor would invariably result in a less valuable product for the government.

6. Market Research. Based on a search using the NAICS 541211, we were able to locate a list of Small Businesses through the Small Business Dynamic Search Engine that have experience with conducting audits. A search was also conducted on Acquisition Gateway – Solutions Finder and Interagency Contracting Directory (ICD) to determine potential Tier 3, 2, or 1 vehicles under Spending Under Management. The Government intends on utilizing a Tier 2 vehicle through GSA Multiple Award Schedule which has an award with Cotton and Company. Though there are other firms that can provide audit services, there are no other firms than Cotton and Company that possesses the specialized knowledge and relationships related to NSF’s Mid-scale program.

140D0423Q0241

Under the authority of FAR 8.405-6, the undersigned hereby determines the circumstances of this action deem only one source is reasonably available as supported herein.

Adwoa Kwaa Date Contracting Officer

Concur

Keith Nackerud, COR Date

KNACKERU

Typewritten Text 4/17/2023