AFI Draft PWS.pdf

PERFORMANCE WORK STATEMENT (PWS)

Army Financial Improvement (AFI) Program 29 November 2022

Part 1

General Information

1. GENERAL: This is a non-personal service(s) contract under which the personnel rendering the service(s) are not subject, either by the contract’s terms or by the manner of its administration, to the supervision and control usually prevailing in relationships between the Government and its employees.

1.1 Description of Services/Introduction: This is a non-personal services contract to provide the Army with professional Federal accounting and auditing solutions for its business practices and information technology systems that comply with generally accepted accounting principles (GAAP) and lead the Army to an unmodified audit opinion of its financial statements. The contractor shall (1) work to improve the accuracy, reliability and timeliness of Army financial data and information, (2) identify business process risk and establish an effective financial internal control environment, processes, and procedures, (and 3) provide a reliable financial environment capable of successfully supporting independent attestation and audit engagements of the Army financial statements.

1.2 Background: Over the past several years the Department of the Army (DA) has established a robust financial improvement program focusing in the areas of Accountability, Risk Management, Financial Reporting, and Audit Remediation that encompasses all Army Major Commands and crosses numerous functional components including service provider interface and coordination. The Office of the Deputy Assistant Secretary of the Army – Financial Operations and Information (ODASA-FOI) is responsible for the monitoring and execution of the Army’s Accountability, Risk Management, and Internal Control (RMIC), Financial Reporting, and Financial Statement Audit programs.

The current program has matured from a “Discovery” phase to an audit response, remediation, and sustainment-centric program. The financial environment and related key internal controls are thoroughly tested for effectiveness, reliability and to determine the sustainable design of the internal controls to achieve their intended assurances. These efforts require a substantial investment in time and resources to assist the Army, its Commands, and service providers to achieve its overall goal of achieving a financial environment that is accurate, reliable, timely and auditable.

1.3 Scope: The Contractor shall provide non-personal service(s). The Contractor support shall be required to assist the Army financial and functional communities in accomplishing the required tasks necessary to achieve and maintain the below listed goals. The Contractor shall provide all personnel, equipment, supplies, facilities, transportation, tools, materials, supervision, and other items necessary to perform services as described in the PWS and associated contract documents, except for those items specified in Part 3 Government Property and Services.

The Contractor shall perform to the standards and acceptable quality levels identified in this PWS and associated contract documents.

The contractor shall have extensive audit experience opining on large and complex Federal agency audits in order to provide credible advice and recommendations to achieve success with the annual financial statements audit process.

The Contractor will be expected to successfully develop credible accounting and audit approaches as well as defend and justify them to Army’s independent auditors.

The contractor shall be familiar with all aspects of the DoD business and financial processes and procedures for the internal control capabilities of the Army and its Commands and have a thorough understanding of the inter-relation between the broader DoD and Army processes. Comprehensive knowledge of DoD financial processes, guidance, and directives, including applicable laws and regulations, is required.

The contractor shall provide audit support within the audit infrastructure in order to ensure that the external financial statement auditors possess the capability to access and reconcile data used in the Army’s annual financial statement audit, allowing them to improve organizational financial management practices, develop and implement solutions in order to address audit findings and deficiencies.

The contractor shall have a comprehensive knowledge of audit and accounting processes and related GAAP. This knowledge is pivotal as the Army continues financial statement audits while addressing deficiencies of past audits and resolving long-standing policy issues through implementation of documented and repeatable accounting solutions.

The range of required tasks to accomplish the Army requirement covers all aspects of Army financial management business processes, accounting operations, financial statements preparation and analysis, internal control environment, policies, and procedures and A-123 initiatives, and audit response efforts, as well as financial system evaluation and transaction universe improved reliance and reconciliation capabilities. This is a list of the expected deliverables, but it is not it is not limited to the tasks listed below. The specific actions and/or tasks required under this contract will be identified on individual task orders issued under this contract. Actions and tasks fall under the below six categories:

a) Audit Facilitation

b) Audit Strategy

c) Communications, Training, and Change Management

d) Risk Management and Internal Controls (A123 Programs)

e) Posting Logic and General Ledger Accounts Compliance and Maintenance

f) Financial Policy and Standardized Business Practices

1.4 Objectives: The contractor shall:

Assist the goals of the full scope audit with full transparency, prioritize and remediate findings; strengthen internal controls; and improve the accuracy of financial reports.

Achieve the DA Audit Roadmap milestones and objectives, including achievement of a favorable audit opinion of the Army Working Capital Fund by 2026 and Army General Fund by 2027.

1.5 General Information:

1.5.1 Quality Control Plan (QCP): The contractor shall develop and maintain an effective quality control plan to ensure services are performed in accordance with this PWS. The Contractor shall develop and implement procedures to identify, prevent, and ensure non-recurrence of defective services. The Contractor’s Quality Control Program (QCP) is the means by which it ensures that the work complies with the requirements of the contract. An electronic copy of a comprehensive written QCP shall be submitted to the Contracting Officer (KO) and Contracting Officers Representative (COR). The Government will review and either notify the Contractor in writing of acceptance of the plan or return their comments to the Contractor within 5 days after contract award. If the Government has provided comments, the Contractor shall then have 5 days to submit a Final QCP. After receipt of the Final QCP, the Contractor may receive the Contracting Officer’s acceptance in writing. Any proposed changes to the accepted QCP are required to be resubmitted for acceptance by the Contracting Officer no later than 7 days prior to the anticipated change and before implementation by the Contractor. The timeline noted above will apply for review and acceptance for proposed changes. At a minimum, the QCP must include and answer the following to be acceptable:

(a) A chart showing the organizational structure and lines of authority, the names, qualifications, duties, responsibilities, and classification of each member of the Contractor's Quality Control Team.

(b) How the Contractor will monitor work to ensure performance complies with all deliverables (i.e., timelines, deadlines, and goals).

(c) How the Contractor will monitor work to ensure performance complies with all specifications and requirements of the contract, including the contract’s clauses.

(d) How the Contractor will monitor and ensure staff qualifications remain current and valid including Department of Defense (DoD) Contractor Personnel Office (DOCPER) processes/approvals throughout contract performance.

(e) How the Contractor will ensure all keys issued will remain controlled items (Paragraph 1.7 Key

Control).

(f) How the Contractor will inventory and track maintenance of all Government Furnished Equipment (GFE) / Materials.

(g) How the Contractor will identify, investigate, and correct any non-conforming performance and prevent similar deficiencies in the future; and

(h) How the Contractor will file and save all Quality Control related documents for the life of the contract plus 5 years.

1.5.2 Quality Assurance: The Government will evaluate the contractor’s performance under this contract in accordance with the Quality Assurance Surveillance Plan (QASP). This plan is primarily focused on what the Government must do to ensure that the Contractor has performed in accordance with the performance standards. It defines how the performance standards will be applied, the frequency of surveillance, and the minimum acceptable defect rate(s). The Quality Assurance Surveillance Plan is an internal Government document, subject to unilateral change by the Government, and is provided to the Contractor for informational purposes only.

1.5.3 Recognized Holidays: The following provides information on recognized holidays for the purpose of the PWS. If submittal of any documentation (e.g., deliverables, submittals) deadlines fall on a holiday, the closest workday prior to the holiday will apply as the deadline for submittal.

1.5.3.1 U.S. Holidays: Work shall not be performed on U.S. Federally recognized holidays occurring during the normal workweek unless otherwise directed by the Contracting Officer. When a U.S. holiday occurs on a Saturday or a Sunday, the holiday is observed on the preceding Friday or following Monday, respectively.

New Year’s Day - 1 January Martin Luther King Jr. Day - 3rd Monday in January Presidents Day - 3rd Monday in February Memorial Day - Last Monday in May Juneteenth Day – 19 June Independence Day - 4 July Labor Day - 1st Monday in September Columbus Day - 2nd Monday in October Veterans Day - 11 November Thanksgiving Day - 4th Thursday in November Christmas Day - 25 December

Any Federal Holidays declared by the Government subsequent to the issuance of this contract shall be automatically incorporated into this list.

1.5.4 Operating Hours: The Contractor is responsible for conducting business, between the hours of 0800 – 1700 Monday thru Friday except Federal holidays identified in 1.5.3.1 or when the Government facility is closed due to local or national emergencies, administrative closings, or similar Government directed facility closings. The Contractor must, at all times, maintain an adequate workforce for the uninterrupted performance of all tasks ordered within this PWS when the Government facility is not closed for the above reasons. When hiring personnel, the Contractor shall keep in mind that the stability and continuity of the workforce is essential. For other than firm fixed price contracts, the contractor will not be reimbursed when the Government facility is closed for the above reasons.

1.5.5 Training Holidays: Reserved

1.5.6 Place of Performance: The Government will only provide space for a limited number of contractor support personnel ordered within the National Capital Region (NCR). The Contractor should plan to provide accommodations for any additional personnel used to support this requirement through other means. A predominance of the work performed is anticipated to be performed at the Contractor facilities, Army Command and Installations, or Service Provider locations CONUS and OCONUS. Travel may be required to attend meetings and conferences. Travel locations, durations, and anticipated costs must be preapproved by the COR prior to commencement of travel. See DD254 for locations.

Alternate Place of Performance – Contingency Only. As determined by the COR and KO, Contractor’s employees may be required to work at an alternate place of performance (e.g., home, the contractor’s facility, another approved activity within the local travel area) in cases of unforeseen conditions or contingencies (e.g., pandemic conditions, exercises, Government closure due to inclement weather). Contractor shall prepare all deliverables and other contract documentation utilizing Contractor resources.

1.6 Security Requirements: The following information is provided on security related matters.

1.6.1 Security Program: Reserved

1.6.2 Personnel Security Clearance Requirements: At time of proposal submission and throughout the period of performance, all contractor and applicable subcontractor personnel shall possess a minimum of Interim SECRET security clearance and must be United States citizens. Select contractor personnel will require access to Secret, Top Secret, and Top Secret/Sensitive Compartmented Information. These individuals are required to have a Top Secret/ Sensitive Compartmented Information clearance to fulfill these contract requirements. The Contractor shall forward security clearances and Visitor Access Requests (VAR) to a person designated by the COR for all personnel assigned to work on this task. All personnel who support this delivery order shall also be required to sign an Army Non-Disclosure Statement prior to obtaining access to the Army Local Area Network (LAN). The Contractor requires a Top-Secret Facility Clearance to perform under this contract in accordance with the DD254 attached to the solicitation and any resulting contract. The Contractor shall ensure that Contractor employees and subcontractor employees performing services under this contract comply with FAR 52.204-2 Security Requirements when the employee has access to information classified “Confidential,” “Secret,” or “Top Secret.” The Contractor shall ensure the employee complies with the DoD Security Agreement (DD Form 441), and the NISPOM rule at 32 Code of Federal Regulation (CFR) Part 117, effective 24 Feb 2021. The NISPOM is the National Industrial Security Program Operating Manual to which contractors must implement and comply.

1.6.3 Installation Access: Contractor personnel are subject to all local installation rules and procedures. Site-specific approval regarding access, issue of security badges, etc., will be coordinated as required. Contractor and all associated sub-contractors’ employees shall provide all information required for background checks to meet installation access requirements to be accomplished by installation Provost Marshal Office, Director of Emergency Services or Security Office. Contractor workforce must comply with all personal identity verification requirements (FAR clause 52.204-9, Personal Identity Verification of Contractor Personnel) as directed by DOD, DA and/or local policy. In addition to the changes otherwise authorized by the changes clause of this contract, should the Force Protection Condition (FPCON) at any individual facility or installation change, the Government may require changes in contractor security matters or processes.

1.6.3.1 Installation Pass Log: Reserved

1.6.3.2 Individual Termination or Expiration of Employment: Reserved

1.6.3.3 Contract Termination or Cancellation: Reserved

1.6.3.4 Common Access Cards (CAC): Before CAC issuance, the contractor employee requires, at a minimum, a favorably adjudicated National Agency Check with Inquiries (NACI) or an equivalent or higher investigation in accordance with Army Directive 2014-05. The contractor employee will be issued a CAC only if duties involve one of the following: (1) Both physical access to a DoD facility and access, via logon, to DoD networks on-site or remotely; (2) Remote access, via logon, to a DoD network using DoD-approved remote access procedures; or (3) Physical access to multiple DoD facilities or multiple non-DoD Federally controlled facilities on behalf of the DoD on a recurring basis for a period of 6 months or more. At the discretion of the sponsoring activity, an initial CAC may be issued based on a favorable review of the FBI fingerprint check and a successfully scheduled NACI at the Office of Personnel Management.

The Contractor shall provide the following information: Last, First and Middle Names, government issued personal identifier (e.g., Social Security Number, Federal Identification Number, or Tax Identification Number), date of birth, primary email address (this email address will be used to contact the individual) and any other necessary information required to obtain a CAC or installation access card, to the COR with (insert number of days) after award. The Contractor shall ensure safeguarding of Personally Identifiable Information (PII) and comply with requirements under 1.22.5.

1.6.4 Background Checks: Reserved

1.6.5 Physical Security: The contractor shall be responsible for safeguarding all Government equipment, information and property provided for contractor use. At the close of each work period, Government facilities, equipment, and materials shall be secured in accordance with the Army Physical Security Program (AR 190-13.”).

1.6.6 Operations Security (OPSEC) Requirements: Contractor personnel shall adhere to facility security policies and restrictions. Contractor personnel should be aware at all times of any unusual persons or packages in their work area and immediately report those to the building security staff. If contractor personnel become aware of any person seeking unauthorized access to classified materials, they should immediately report this to the COR.

1.7 Key Control: The Contractor shall establish and implement methods of making sure all keys/key cards issued to the Contractor by the Government are not lost or misplaced and are not used by unauthorized persons. NOTE: All references to keys include key cards. No keys issued to the Contractor by the Government shall be duplicated. The Contractor shall develop procedures covering key control that shall be included in the Quality Control Plan. Such procedures shall include turn-in of any issued keys by personnel who no longer require access to locked areas. The Contractor shall immediately report any occurrences of lost or duplicate keys/key cards to the Contracting Officer.

In the event keys, other than master keys, are lost or duplicated, the Contractor shall, upon direction of the Contracting Officer, re-key or replace the affected lock or locks; however, the Government, at its option, may replace the affected lock or locks or perform re-keying. When the replacement of locks or re-keying is performed by the Government, the total cost of re-keying or the replacement of the lock or locks shall be deducted from the monthly payment due the Contractor. In the event a master key is lost or duplicated, all locks and keys for that system shall be replaced by the Government and the total cost deducted from the monthly payment due the Contractor.

The Contractor shall prohibit the use of Government issued keys/key cards by any persons other than the Contractor’s employees. The Contractor shall prohibit the opening of locked areas by Contractor employees to permit entrance of persons other than Contractor employees engaged in the performance of assigned work in those areas, or personnel authorized entrance by the Contracting Officer.

The Contractor shall establish and implement methods of ensuring that all lock combinations are not revealed to unauthorized persons. The Contractor shall ensure that lock combinations are changed when personnel having access to the combinations no longer have a need to know such combinations. These procedures shall be included in the Contractor’s Quality Control Plan.

1.8 Post Award Conference/Periodic Progress Meetings: The Contractor shall attend post award conferences convened by the contracting activity or contract administration office in accordance with Federal Acquisition Regulation Subpart 42.5. The Contracting Officer, Contracting Officers Representative (COR), and other Government personnel, as appropriate, may meet periodically with the contractor to review the contractor's performance. At these meetings the contracting officer will apprise the contractor of how the Government views the contractor's performance and the contractor will apprise the Government of problems, if any, being experienced.

Appropriate action shall be taken to resolve outstanding issues. These meetings shall be at no additional cost to the Government.

1.9 Contracting Officer Representative (COR): The (COR) will be identified by separate letter. The COR monitors all technical aspects of the contract and assists in contract administration. A Letter of Designation issued to the COR, a copy of which is sent to the Contractor, states the responsibilities and limitations of the COR, especially with regard to changes in cost or price, estimates or changes in delivery dates. The COR is not authorized to change any of the terms and conditions of the contract or any task orders issued thereunder.

1.10 Key Personnel: At a minimum, the contractor shall have personnel assigned that are Certified Public Accountants who have been licensed by the appropriate state licensing authority. The CPAs must be in good standing with the AICPA and applicable state boards. The contractor shall maintain a list of all Key Personnel at all times. Key Personnel cannot be substituted without prior Contracting Officer notification and adherence to the minimum qualification requirements applicable under the contract. Award of a Task Order will constitute the Government’s approval of proposed Key Personnel. The following personnel are considered key personnel by the Government:

a. Program Manager The contractor shall provide a Program Manager who shall be responsible for the performance of the work. The name of this person and three alternates who shall serve as primary POC for the contractor when the manager is absent shall be designated in writing to the contracting officer. The Program Manager or Alternate shall have full authority to bind the Contractor on all contract matters relating to daily operation of this contract. The Program Manager or Alternate shall be available between 0800 to 1700, Monday thru Friday, except Federal holidays or when the Government facility is closed for administrative reasons.

Program Manager Minimum Qualifications: Master’s Degree in Accounting, Finance, Information Technology or Business Administration/Management; or Certified Public Accountant (CPA); or Certified Information Systems Auditor (CISA); and twelve (12) years of experience with Federal financial management or systems; and eight (8) years of Federal financial accounting or audit experience.

b. Deputy Program Manager: The contractor shall provide a Deputy Program Manager who shall be responsible for the performance of the work. The name of this person and three alternates who shall serve as primary POC for the contractor when the Program Manager is absent shall be designated in writing to the contracting officer. The Program Manager or Deputy shall have full authority to bind the Contractor on all contract matters relating to daily operation of this contract. The Program Manager or Deputy shall be available between 0800 to 1700, Monday thru Friday, except Federal holidays or when the Government facility is closed for administrative reasons.

Deputy Program Manager Minimum Qualifications: Master’s Degree in Accounting, Finance, Information Technology or Business Administration/Management; or Certified Public Accountants (CPA); or Certified Information Systems Auditor (CISA); and twelve (12) years of experience with Federal financial management or systems; and six (6) years of Federal financial accounting or audit experience.

c. Special Qualifications: All personnel performing under this contract must be a United States citizen, and shall be able to demonstrate competence in understanding, reading, speaking, and writing the English language.

The Contractor shall provide qualified personnel as specified in Individual task orders and PWS Part 5 knowledgeable of GAAP, Statements of Federal Financial Accounting Standards (SFFAS), Generally Accepted Government Auditing Standards (GAGAS), Internal Control Over Financial Reporting (ICOFR), the Federal Financial Management Improvement Act (FFMIA), the Federal Managers Financial Integrity Act (FMFI), Federal and DoD financial management policies and procedures, and DoD and Army organizational structures.

experienced in performing financial statement audits and audit readiness services within the Department, the Federal Government, or similar enterprise organizations.

familiar with current trends to enhance Army’s current and future Enterprise Resource Planning systems (ERPs): General Fund Enterprise Business System (GFEBS), Global Combat Support System-Army (GCSS-A), Logistics Modernization Program (LMP), Integrated Personnel and Pay system- Army (IPPS-A), and Enterprise Business System Convergence (EBS-C).

familiar with pertinent Office of Management and Budget (OMB) policies and Federal financial management systems requirements.

familiar with DoD policies, systems and procedures for personnel, acquisition, inventory, property and material management, and environmental liabilities.

1.11 Identification of Contractor Employees: All contract personnel attending meetings, answering Government telephones, and working in other situations where their contractor status is not obvious to third parties are required to identify themselves as such to avoid creating an impression in the minds of members of the public that they are Government officials. They must also ensure that all documents or reports produced by contractors are suitably marked as contractor products or that contractor participation is appropriately disclosed. Contractor personnel will be required to obtain and wear badges in the performance of this service while in a government facility.

1.12 Contractor Travel: Contractor will be required to travel CONUS, OCONUS and within the NCR during the performance of this contract to attend meetings, conferences, and training. The contractor may be required to travel to off-site training locations and to ship training aids to these locations in support of this PWS. Contractor will be authorized travel expenses consistent with the substantive provisions of the Joint Travel Regulation (JTR) and the limitation of funds specified in this contract. All travel requires Government approval/authorization and notification to the COR. Travel is required to obtain information and complete the analysis of plans, discovery work and corrective actions. Advance notification shall be provided to the appropriate Army point of contact to allow for clearances and site preparation. The Contractor may be authorized travel expenses at rates no higher than the substantive provisions of the Joint Travel Regulation (JTR), IAW FAR Part 31.205-46, and the limitation of funds specified in this contract. Travel shall be approved in advance by a COR. Travel shall not commence until written approval is received. Occasional meetings may be held at Army Entity locations. Travel costs are expected to be high as field work will require extensive travel. Local travel, including to and from the Pentagon, and in the surrounding Washington D.C. area, performed in the course of delivery order performance, is considered the cost of doing business and will not be reimbursed as a direct charge to the task order.

1.13 Other Direct Costs (ODCs)/Incidentals: This category includes travel (outlined in 1.13), production, and shipping expenses associated with training and other communication (e.g., pamphlets, fact sheets, slick sheets) materials.

1.14 Data Rights: The Government has unlimited rights to all documents and materials produced under this contract. All documents and materials produced under this contract shall be Government owned and are the property of the Government with all rights and privileges of ownership and copyright belonging exclusively to the Government. These documents and materials may not be used or sold by the Contractor without written permission from the Contracting Officer. All materials supplied to the Government shall be the sole property of the Government and may not be used for any other purpose. This right does not abrogate any other Government rights.

1.15 Non-Disclosure Requirements: Performance under this contract may require the Contractor to access data and information proprietary to a government agency, another Government Contractor, or of such nature that its dissemination or use other than as specified in this work statement would be adverse to the interests of the Government or others. The Contractor and Contractor personnel shall not divulge, or release data or information developed, or obtained under performance of this PWS, except to authorized Government personnel or upon written approval of the Contracting Officer. The Contractor shall not use, disclose, or reproduce proprietary data, which bears a restrictive legend, other than as specified in this PWS. All documentation showing individual names or other personal information shall be controlled and protected under the provisions of the Privacy Act of 1974, Public Law 93-579, 5 United States Code (U.S.C.) Section 552a.

1.16 Protection of Government and Contract Information: Per Public Use Notice of Limitations stated by Defense imagery Management operations Center and contained at www.dimoc.mil/resources/limitations/, the Contractor shall not cite any information (e.g., contract information, pictures, locations, etc.) obtained through this contract on any hard copy or digital marketing tools to include its company website.

1.17 Non-Disclosure Statements: The Contractor shall provide signed non-disclosure agreements to the Government no later than 30 days prior to commencement of work under the contract. Disclosure of information by Contractor personnel may result in removal of Contractor personnel from performance under this contract.

1.18 Organizational Conflict of Interest: Contractor and subcontractor personnel performing work under this contract may receive, have access to, or participate in the development of proprietary or source selection information (e.g., cost or pricing information, budget information or analyses, specifications, or work statements) or perform evaluation services which may create an actual or apparent Organizational Conflict of Interest (OCI) as defined in FAR Subpart 9.5. The Contractor shall notify the Contracting Officer immediately whenever it becomes aware that such access or participation may result in any actual or potential OCI and shall promptly submit a plan to the Contracting Officer to avoid or mitigate any such OCI. The Contractor’s mitigation plan will be determined to be acceptable solely at the discretion of the Contracting Officer and in the event the Contracting Officer unilaterally determines that any such OCI cannot be satisfactorily avoided or mitigated, the Contracting Officer may affect other remedies as he or she deems necessary, including prohibiting the Contractor from participation in subsequent contracted requirements which may be affected by the OCI.

1.19 Phase-In/Phase Out Period: The Contractor shall perform transition-in activities in accordance with the terms of the transition plan incorporated into the contract upon Government acceptance of the offeror’s successful proposal.

The transition-in activities shall occur prior to the end of the incumbent contract period of performance and shall not exceed 60 days. The incumbent contractor is required to comply with the terms of the clause at FAR 52.237-3, Continuity of Services. All Key Personnel shall begin performance on the first day of the transition-in period and all remaining, non-key employees shall begin performance no later than the 30th day of the transition-in period.

The transition-in activities shall be accomplished within no more than 60 days and shall:

Position the prime contractor to assume full contractual responsibility without disruption or degradation of performance by the final day of the transition period.

Identify and appropriately mitigate risks associated with the transition.

Follow a realistic, achievable, and efficient transition schedule and staffing plan.

Ensure sufficient resources are on hand and available to begin work on the effort.

Ensure the availability of trained and qualified personnel.

The transition-out shall be completed on the last day of the period of performance and in accordance with FAR 52.237-3 Continuity of Services.

1.20 Safety: Reserved

1.21 Environmental Compliance: Reserved

1.22 Required Training: The following provides information on training requirements.

1.22.1 Anti-Terrorism (AT) Level I Awareness Training: All contractor employees, to include subcontractor employees, requiring access to Government installations, facilities, and/or controlled access areas shall complete AT Level I Awareness training within 30 calendar days after contract start date or effective date of incorporation of this requirement into the contract, whichever is applicable. The Contractor shall submit certificates of completion for each affected contractor employee and subcontractor employee, to the COR or to the contracting officer, if a COR is not assigned, within 30 calendar days after completion of training by all employees and subcontractor personnel. AT Level I Awareness training is available at the following website: https://jkodirect.jten.mil. Contractor personnel shall complete refresher training every twelve (12) months except AOR specific AT Level I training which shall be completed as required by local AT policies.

1.22.2 AT Awareness Training for Contractor Personnel Traveling Overseas: US based contractor employees and associated sub-contractor employees are required to make available and to receive government provided area of responsibility (AOR) specific AT awareness training as directed by AR 525-13. Specific AOR training content is directed by the combatant commander with the unit ATO being the local point of contact.

1.22.3 Operational Security (OPSEC) Training: Per AR 530-1 Operations Security, the contractor employees must complete Level I OPSEC Awareness training. New employees must be trained within 30 calendar days of their reporting for duty and annually thereafter.

1.22.4 iWatch Training: The Contractor and all associated sub-contractors shall brief all employees on the local iWatch program (training standards provided by the requiring activity ATO). This local developed training will be used to inform employees of the types of behavior to watch for and instruct employees to report suspicious activity to the COR. This training shall be completed within 30 calendar days of contract award and within 30 calendar days of new employees commencing performance with the results reported to the COR NLT 30 calendar days after contract award.

1.22.5 Information assurance (IA)/information technology (IT) training: All contractor employees and associated sub- contractor employees must be registered in the Army Training Certification Tracking System (ATCTS) at commencement of services, and must complete the DoD IA awareness training before issuance of network access and annually thereafter. All contractor employees working in IA/IT functions must comply with DoD and Army training requirements in DoDD 8570.01, DoD 8570.01-M and AR 25-2 within six months of appointment to IA/IT functions.

1.22.6 Threat Awareness Reporting Program: For all contractors with security clearances. Per AR 381-12 Threat Awareness and Reporting Program (TARP), contractor employees must receive annual TARP training by a CI agent or other trainer as specified in 2-4b.

1.22.7 Personally Identifiable Information (PII): Reserved

1.23 Notice to Proceed: Reserved

1.24 Government Property and Services: Refer to Part 3 of this PWS for Government property (GP) for this contract. For any issued GP for this contract, the Contractor shall submit a Property Management Plan to the Contracting Officer and the Property Administrator via the COR within 10 days after date of task order award.

PART 2

DEFINITIONS & ACRONYMS

2. Definitions and Acronyms

2.1 Definitions: Although not inclusive of every term used within this PWS, the following provides a list of definitions used throughout this PWS and commonly used in the acquisition field.

Contracting Officer – means a person with the authority to enter into, administer, and/or terminate contracts and make related determinations and findings on behalf of the Government. Note: The only individual who can legally bind the Government.

Contracting Officer's Representative (COR) – As defined in DFARS 202.101, means an individual designated and authorized in writing by the Contracting Officer to perform specific technical or administrative functions. DoD Instruction (DoDI) 5000.72, Part II Definitions states the following when defining a COR: “Defined in subpart

202.101 of Reference (f). Any individual delegated responsibilities pursuant to subpart 1.602-2 of Reference (e), regardless of local terminology, must be certified in accordance with this instruction. For example, local terminology can be COR, Contracting Officer’s technical representative, technical point of contact, technical representative, alternate COR, administrative COR, assistant COR, line-item manager, task order manager, quality assurance personnel, quality assurance evaluator, or COR management.” In addition, Army Regulation 70-13, Chapter 2, paragraph 2-2g, states, in part, the following when providing other surveillance support personnel to assist the COR when needed, “…These other surveillance support personnel may serve as on-site representatives of the COR in performance of actual contract surveillance if they meet all COR requirements and have been appointed by the Contracting Officer as alternate CORs.”

Contractor – means a supplier or vendor awarded a contract to provide specific supplies or service to the Government. The term used in this contract refers to the prime.

Contractor-acquired Property - means property acquired, fabricated, or otherwise provided by the Contractor for performing a contract and to which the Government has title.

Day – means, unless otherwise specified, a calendar day.

Defective Service – means a service output that does not meet the standard of performance associated with the Performance Work Statement.

Deliverable – means anything that can be physically delivered but may include non-manufactured things such as meeting minutes or reports.

Government-furnished Property – As reflected in FAR 52.245-1, Government-furnished Property “means property in the possession of, or directly acquired by, the Government and subsequently furnished to the Contractor for performance of a contract. Government-furnished property includes, but is not limited to, spares and property furnished for repair, maintenance, overhaul, or modification. Government-furnished property also includes contractor-acquired property if the contractor-acquired property is a deliverable under a cost contract when accepted by the Government for continued use under the contract

Government Property - means all property owned or leased by the Government. Government property includes both Government-furnished and Contractor-acquired property. Government property includes material, equipment, special tooling, special test equipment, and real property. Government property does not include intellectual property and software.

Property Administrator - means an authorized representative of the Contracting Officer appointed in accordance with agency procedures, responsible for administering the contract requirements and obligations relating to Government property in the possession of a Contractor.

High Level Objective (HLO) – means a key overarching result-based objective for a project necessary to achieve the project’s vision. HLOs are similar to Level 2 in a Work Breakdown Structure. Each HLO may contain several statements to flesh out the areas necessary to meet the objective.

Physical Security – means that part of security concerned with physical measures designed to safeguard personnel;

to prevent unauthorized access to equipment, installations, material, and documents; and to safeguard against espionage, sabotage, damage, and theft.

Quality Assurance – (or Government contract quality assurance) means the various functions, including, inspection, performed by the Government to determine whether a Contractor has fulfilled the contract obligations pertaining to quality and quantity.

Quality Assurance Surveillance Plan (QASP) – means the key Government-developed surveillance process document and is applied to Performance-Based Service Contracting (PBSC). The QASP is used for managing Contractor performance assessment by ensuring that systematic quality assurance methods validate that Contractor quality control efforts are timely, effective, and are delivering the results specified in the contract or task order. The QASP directly corresponds to the performance objectives and standards (i.e., quality, quantity, timeliness) specified in the Performance Work Statement (PWS). It provides specific details on how the Government will survey, observe, test, sample, evaluate, and document Contractor performance results to determine if the Contractor has met the required standards for each objective in the PWS. The QASP, with very few if any exceptions, is an internal to Government document.

Quality Control – means all necessary measures taken by the Contractor to assure that the quality of an end product or service shall meet contract requirements.

Statement – means the specific results-based activities required to satisfy HLOs. A statement contains a result, the context of the statement, and the required action(s). Statements focus on “what” is to be accomplished; however, they are not prescriptive in describing “how” the outcome is to be achieved. Each HLO may have several statements to flesh out the areas necessary to meet the objective. Statements are similar to Level 3 in a Work Breakdown Structure.

Subcontractor – means one that enters into a contract with a prime Contractor. The Government does not have privity of contract with the subcontractor.

Workday - The number of hours per day the Contractor provides services in accordance with the contract.

Work Week - Monday through Friday, unless otherwise specified.

2.2 Acronyms: Although not inclusive of every term used within this PWS, or that may be included in an acquisition, the following provides a list of acronyms commonly used in the acquisition field.

ACOR Alternate Contracting Officer's Representative AFARS Army Federal Acquisition Regulation Supplement AHA Activity Hazard Analysis AOR Area of Responsibility AR Army Regulation AT Anti-terrorism ATCTS Army Training Certification Tracking System CAC Common Access Card CCE Contracting Center of Excellence CFR Code of Federal Regulations CONUS Continental United States (excludes Alaska and Hawaii) COR Contracting Officer’s Representative COTS Commercial-Off-the-Shelf DA Department of the Army DD250 Department of Defense Form 250 (Receiving Report)

DD254 Department of Defense Contract Security Requirement List DFARS Defense Federal Acquisition Regulation Supplement DMDC Defense Manpower Data Center DoD Department of Defense FAR Federal Acquisition Regulation GFP Government Furnished Property HLO High Level Objective HIPAA Health Insurance Portability and Accountability Act of 1996 IA Information Awareness IAC Installation Access Control IACO Installation Access Control Office ID Identification IGCE Independent Government Cost Estimate IT Information Technology JTR Joint Travel Regulation JPAS Joint Personnel Adjudication System KO Contracting Officer OCI Organizational Conflict of Interest OCONUS Outside Continental United States (includes Alaska and Hawaii) ODC Other Direct Costs OPSEC Operations Security PA Property Administrator PII Personally Identifiable Information PIPO Phase In/Phase Out POC Point of Contact PRS Performance Requirements Summary PWS Performance Work Statement QA Quality Assurance QAP Quality Assurance Program QASP Quality Assurance Surveillance Plan QC Quality Control QCP Quality Control Program RA Requiring Activity RCO Regional Contracting Office TE Technical Exhibit USAG United States Army Garrison USAREUR United States Army Europe UOM Unit of Measure

PART 3

GOVERNMENT PROPERTY (GP) AND SERVICES

3. Government Property and Services:

3.1. Services: Not Applicable

3.2 Facilities: The Government will provide limited workspace for the contractor staff, identified at the task order level, to provide the support outlined in the PWS to include desk space, telephones, computers, and other items necessary to maintain an office environment to the extent available.

3.3 Utilities: For onsite contractors, all utilities in the Government facility shall be available for the contractors use in performance of the outlined performance of duties in the PWS. The Contractor shall instruct employees in utilities conservation practices. The Contractor shall be responsible for operating under conditions that preclude the waste of utilities, which include turning off the water faucets or valves after using the required amount to accomplish cleaning vehicles and equipment.

3.4 Equipment and Supplies: For onsite employees, the Government shall provide computer equipment, printers, copiers, and software and network connectivity necessary to accomplish day to day work requirements in support of overall contractual effort. The Government shall provide general office supplies for their staff that are required to complete the task outlines in the contract. For offsite contractors the Government, at a minimum, shall provide a CAC reader and remote access software to enable remote access to the Government network. In accordance with AR 25-2, at no time will contractors store proprietary or sensitive Government data on non –Government equipment.

3.5 Special Tooling and Test Equipment: Not Applicable.

3.6 Materials: The Government will provide Standard Operating Procedures and Policies. Other than system access related data, all Government unique information related to this requirement necessary for contractor performance will be made available to the Contractor.

3.7 System Access: Government will provide necessary access to any Government systems as required.

3.8 Documentation: All existing documentation relevant to a task order’s accomplishment will be made available to the Contractor at the beginning of the task.

3.9 Privacy Act: All Contractor personnel assigned to this task will have access to information that may be subject to the Privacy Act of 1974. The Contractor is required to ensure the proper safeguarding of such information to prevent unauthorized release.

PART 4

CONTRACTOR FURNISHED ITEMS AND SERVICES

4. Contractor Furnished Property and Services

4.1 General: The Contractor shall furnish all supplies, equipment, facilities, and services required to perform work under this contract that are not listed under this PWS.

4.2 Secret Facility Clearance: The Contractor shall possess and maintain a SECRET facility clearance from the Defense Security Service. The Contractor’s employees, performing work in support of this contract shall have been granted a SECRET security clearance from the Defense Industrial Security Clearance Office. The DD254 is provided as Attachment.

4.3 Materials: The Contractor shall furnish materials, supplies, and equipment necessary to meet the requirements under this PWS.

4.4 Vehicles and Equipment: Not Applicable

PART 5

SPECIFIC TASKS

5.1 Project Management: To ensure effective management of the project, the contractor shall, when required under an issued task order:

(a) Be proactive in delivering innovative accounting and auditing solutions to the Army and the Federal Government.

(b) Apply an understanding of the Army's business transformation and Enterprise Resource Planning (ERP) environment.

(c) Provide assessments and improvements of financial statement auditability plans with the overall result of achievement of a higher level of sustainment and auditable business processes to promote financial management reform and unmodified audit opinions.

(d) Provide audit infrastructure support for a large-scale audit (size and scope of the Army), to interact with the external financial statement auditors and provide audit liaison support to Army organizations, Commands, Service Providers, and other external stakeholders.

(e) Engage the Army to provide recommendations on strategic direction to address complex data and audit priorities and to provide access to contractor industry expertise beyond the contractor personnel team to provide consultation on strategic topics, as needed.

(f) Use best practices, as well as known and widely used production quality commercial off the shelf (COTS) tools, techniques and templates to complete audit readiness assessments and implement recommendations to include tailored data-driven reporting capabilities to bring insights into the design quality and effectiveness of remediation plans to the Army.

(g) Proactively execute recommendations and training that focuses processes and procedures and applicable controls at the business process level to include interdependencies among various Army entities and service providers. Provide recommendations that engage the relevant business owners towards overall accountability and self-reporting of applicable effective controls or control deficiencies to ensure overall sustainment of past audit corrective actions.

(h) Apply an understanding of the various Army Information Systems and provide a plan to connect the relevant notice of findings (NFRs) with these internal systems to include the prioritization, support, and execution of remediation activities.

(i…