16PBGC18R0003_Financial_Management_Systems_Information_Technology_Support_Services.pdf

RFQ IFB RFP

WOMEN-OWNED SMALL BUSINESS

(WOSB) ELIGIBLE UNDER THE WOMEN-OWNED

SOLICITATION/CONTRACT/ORDER FOR COMMERCIAL ITEMS

OFFEROR TO COMPLETE BLOCKS 12, 17, 23, 24, & 30

1. REQUISITION NUMBER PAGE OF

2. CONTRACT NO. 3. AWARD/EFFECTIVE

DATE

4. ORDER NUMBER 5. SOLICITATION NUMBER 6. SOLICITATION ISSUE

DATE

7. FOR SOLICITATION

INFORMATION CALL:

a. NAME b. TELEPHONE NUMBER (No collect calls)

8. OFFER DUE DATE/

LOCAL TIME

9. ISSUED BY

13b. RATING

14. METHOD OF SOLICITATION

CODE

15. DELIVER TO 16. ADMINISTERED BY CODE

18a. PAYMENT WILL BE MADE BY CODEFACILITY

CODE

CODE

TELEPHONE NO.

17b. CHECK IF REMITTANCE IS DIFFERENT AND PUT SUCH ADDRESS IN

OFFER

18b. SUBMIT INVOICES TO ADDRESS SHOWN IN BLOCK 18a UNLESS BLOCK

BELOW IS CHECKED

SEE ADDENDUM

19.

ITEM NO.

20.

SCHEDULE OF SUPPLIES/SERVICES

21.

QUANTITY

22.

UNIT

23.

UNIT PRICE

24.

AMOUNT

(Use Reverse and/or Attach Additional Sheets as Necessary)

25. ACCOUNTING AND APPROPRIATION DATA 26. TOTAL AWARD AMOUNT (For Govt. Use Only)

28. CONTRACTOR IS REQUIRED TO SIGN THIS DOCUMENT AND RETURN

DELIVER ALL ITEMS SET FORTH OR OTHERWISE IDENTIFIED ABOVE AND ON ANY

ADDITIONAL SHEETS SUBJECT TO THE TERMS AND CONDITIONS SPECIFIED

29. AWARD OF CONTRACT: REF.

DATE . YOUR OFFER ON SOLICITATION

(BLOCK 5), INCLUDING ANY ADDITIONS OR CHANGES WHICH ARE

SET FORTH HEREIN, IS ACCEPTED AS TO ITEMS:

30a. SIGNATURE OF OFFEROR/CONTRACTOR

30b. NAME AND TITLE OF SIGNER (Type or print) 30c. DATE SIGNED

31a. UNITED STATES OF AMERICA (SIGNATURE OF CONTRACTING OFFICER)

31b. NAME OF CONTRACTING OFFICER (Type or print) 31c. DATE SIGNED

AUTHORIZED FOR LOCAL REPRODUCTION

PREVIOUS EDITION IS NOT USABLE

STANDARD FORM 1449 (REV. 2/2012)

Prescribed by GSA - FAR (48 CFR) 53.212

COPIES TO ISSUING OFFICE. CONTRACTOR AGREES TO FURNISH AND

OFFER

13a. THIS CONTRACT IS A

RATED ORDER UNDER

DPAS (15 CFR 700)

11. DELIVERY FOR FOB DESTINA-

TION UNLESS BLOCK IS

MARKED

SEE SCHEDULE

12. DISCOUNT TERMS

ARE ARE NOT ATTACHED

ARE ARE NOT ATTACHED

27a. SOLICITATION INCORPORATES BY REFERENCE FAR 52.212-1, 52.212-4. FAR 52.212-3 AND 52.212-5 ARE ATTACHED. ADDENDA

27b. CONTRACT/PURCHASE ORDER INCORPORATES BY REFERENCE FAR 52.212-4. FAR 52.212-5 IS ATTACHED. ADDENDA

17a CONTRACTOR/

OFFEROR.

CODE

8 (A)

SIZE STANDARD:

NAICS:

% FOR:SET ASIDE:UNRESTRICTED OR

SERVICE-DISABLED

VETERAN-OWNED

SMALL BUSINESS

HUBZONE SMALL

BUSINESS

SMALL BUSINESS

10. THIS ACQUISITION IS

EDWOSB

SMALL BUSINESS PROGRAM

STANDARD FORM 1449 (REV. 2/2012) BACK

19.

ITEM NO.

20.

SCHEDULE OF SUPPLIES/SERVICES

21.

QUANTITY

22.

UNIT

23.

UNIT PRICE

24.

AMOUNT

32a. QUANTITY IN COLUMN 21 HAS BEEN

RECEIVED INSPECTED ACCEPTED, AND CONFORMS TO THE CONTRACT, EXCEPT AS NOTED:

41a. I CERTIFY THIS ACCOUNT IS CORRECT AND PROPER FOR PAYMENT

32b. SIGNATURE OF AUTHORIZED GOVERNMENT

REPRESENTATIVE

32c. DATE

41b. SIGNATURE AND TITLE OF CERTIFYING OFFICER 41c. DATE

42a. RECEIVED BY (Print)

42b. RECEIVED AT (Location)

42c. DATE REC'D (YY/MM/DD) 42d. TOTAL CONTAINERS

40. PAID BY

32d. PRINTED NAME AND TITLE OF AUTHORIZED GOVERNMENT

REPRESENTATIVE

32e. MAILING ADDRESS OF AUTHORIZED GOVERNMENT REPRESENTATIVE 32f. TELPHONE NUMBER OF AUTHORZED GOVERNMENT REPRESENTATIVE

32g. E-MAIL OF AUTHORIZED GOVERNMENT REPRESENTATIVE

33. SHIP NUMBER 34. VOUCHER NUMBER 35. AMOUNT VERIFIED

CORRECT FOR

PARTIAL FINAL

37. CHECK NUMBER

38. S/R ACCOUNT NO. 39. S/R VOUCHER NUMBER

36. PAYMENT

COMPLETE PARTIAL FINAL

Table of Contents

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SECTION B SUPPLIES OR SERVICES AND PRICES/COSTS

B.1 SERVICES AND PRICES

B.2 PBGC 52.216-7003 CEILING PRICE (FEB 2013)

SECTION C DESCRIPTION/SPECIFICATIONS/WORK STATEMENT

C.1 STATEMENT OF OBJECTIVES

SECTION D PACKAGING AND MARKING

D.1 PBGC 52.247-7000 PACKAGING AND MARKING (JAN 2012)

SECTION E INSPECTION AND ACCEPTANCE

E.1 52.246-4 INSPECTION OF SERVICES--FIXED-PRICE (AUG 1996)

E.2 52.246-6 INSPECTION--TIME-AND-MATERIAL AND LABOR-HOUR (MAR 2001)

E.3 PBGC 52.246-7000 INSPECTION AND ACCEPTANCE OF DELIVERABLES (JAN 2012)

SECTION F DELIVERIES OR PERFORMANCE

F.1 DELIVERIES OR PERFORMANCE

F.2 52.242-15 STOP-WORK ORDER (AUG 1989)

SECTION G CONTRACT ADMINISTRATION DATA

G.1 ORDERING PROCEDURES

G.2 52.216-18 ORDERING (OCT 1995)

G.3 PBGC 52.201-7000 CONTRACTING OFFICER'S REPRESENTATIVE (JAN 2012)

G.4 PBGC 52.232-7000 SUBMISSION OF INVOICES (FIXED-PRICE) (SEPT 2017)

G.5 PBGC 52.232-7001SUBMISSION OF INVOICES (TIME AND MATERIAL AND LABOR-HOURS) (SEPT 2017)

G.6 PBGC 52.237-7000 KEY PERSONNEL (MAR 2012)

G.7 PBGC 52.242-7000 POSTAWARD CONFERENCE (MAR 2016)

SECTION H SPECIAL CONTRACT REQUIREMENTS

H.1 LABOR CATEGORY DESCRIPTIONS AND QUALIFICATIONS

H.2 PBGC 52.203-16Preventing Personal Conflicts of Interest (DEVIATION 18-01) (MAR 2018)

H.3 PBGC 52.204-7000 RECORDS MANAGEMENT (SEP 2017)

H.4 PBGC 52.209-7001 ORGANIZATIONAL CONFLICTS OF INTEREST (AUG 2017)

H.5 PBGC 52.209-7002 HANDLING PBGC DATA (MAY 2017)

H.6 PBGC 52.216-7000 PRICE/COST (FEB 2013)

H.7 PBGC 52.237-7001 EDUCATION AND EXPERIENCE QUALIFICATIONS (DEC 2014)

H.8 PBGC 52.237-7002 FITNESS DETERMINATION (SEPT 2017)

H.9 PBGC 52.237-7004 TRAINING (MAR 2016)

H.10 PBGC 52.237-7005 INFORMATION SECURITY TRAINING (MAR 2016)

H.11 PBGC 52.237-7006 PROFESSIONAL ATTIRE (OCT 2005)

H.12 PBGC 52.237-7007 DISPLAY OF PBGC IDENTIFICATION BADGES (FEB 2013)

H.13 PBGC 52.237-7008 OBSERVANCE OF LEGAL HOLIDAYS (JAN 2012)

H.14 PBGC 52.239-7000 SECTION 508 ACCESSIBILITY STANDARDS (MAR 2016)

H.15 PBGC 52.239-7001 INFORMATION TECHNOLOGY SOLUTIONS LIFE CYCLE MANAGEMENT (MAR 2016)

H.16 PBGC 52.239-7002 AUTHORIZED RESELLER OR DISTRIBUTOR (MAR 2016)

SECTION I CONTRACT CLAUSES

I.1 52.203-13 CONTRACTOR CODE OF BUSINESS ETHICS AND CONDUCT (OCT 2015)

I.2 52.204-4 PRINTED OR COPIED DOUBLE-SIDED ON POSTCONSUMER FIBER CONTENT PAPER (MAY 2011)

I.3 52.204-9 PERSONAL IDENTITY VERIFICATION OF CONTRACTOR PERSONNEL (JAN 2011)

I.4 52.204-16 COMMERCIAL AND GOVERNMENT ENTITY CODE REPORTING (JUL 2016)

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I.5 52.204-18 COMMERCIAL AND GOVERNMENT ENTITY CODE MANAGEMENT (JUL 2016)

I.6 52.204-21 BASIC SAFEGUARDING OF COVERED CONTRACTOR INFORMATION SYSTEMS (JUN 2016)

I.7 52.209-7 INFORMATION REGARDING RESPONSIBILITY MATTERS (JULY 2013)

I.8 52.212-4 I CONTRACT TERMS AND CONDITIONS--COMMERCIAL ITEMS (JAN 2017)--ALTERNATE I (JAN 2017) 106

I.9 52.224-1 PRIVACY ACT NOTIFICATION (APR 1984)

I.10 52.224-2 PRIVACY ACT (APR 1984)

I.11 52.232-40 PROVIDING ACCELERATED PAYMENTS TO SMALL BUSINESS SUBCONTRACTORS (DEC 2013)

I.12 52.233-3 PROTEST AFTER AWARD (AUG 1996)

I.13 52.239-1 PRIVACY OR SECURITY SAFEGUARDS (AUG 1996)

I.14 52.242-13 BANKRUPTCY (JUL 1995)

I.15 52.244-6 SUBCONTRACTS FOR COMMERCIAL ITEMS (NOV 2017)

I.16 52.246-25 LIMITATION OF LIABILITY--SERVICES (FEB 1997)

I.17 52.249-14 EXCUSABLE DELAYS (APR 1984)

I.18 52.212-5 CONTRACT TERMS AND CONDITIONS REQUIRED TO IMPLEMENT STATUTES OR EXECUTIVE ORDERS--

COMMERCIAL ITEMS (JAN 2018)

I.19 52.216-19 ORDER LIMITATIONS (OCT 1995)

I.20 52.216-22 INDEFINITE QUANTITY (OCT 1995)

I.21 52.217-8 OPTION TO EXTEND SERVICES (NOV 1999)

I.22 52.217-9 OPTION TO EXTEND THE TERM OF THE CONTRACT (MAR 2000)

I.23 52.233-2 SERVICE OF PROTEST (SEP 2006)

I.24 52.244-2 SUBCONTRACTS (OCT 2010)

I.25 52.252-1 SOLICITATION PROVISIONS INCORPORATED BY REFERENCE (FEB 1998)

I.26 52.252-2 CLAUSES INCORPORATED BY REFERENCE (FEB 1998)

SECTION J LIST OF ATTACHMENTS

J.1 LIST OF ATTACHMENTS

SECTION K REPRESENTATIONS, CERTIFICATIONS AND OTHER STATEMENTS OF OFFERORS

K.1 52.204-19 INCORPORATION BY REFERENCE OF REPRESENTATIONS AND CERTIFICATIONS (DEC 2014)

K.2 52.212-3 OFFEROR REPRESENTATIONS AND CERTIFICATIONS--COMMERCIAL ITEMS (NOV 2017)

SECTION L INSTRUCTIONS, CONDITIONS, AND NOTICES TO OFFERORS

L.1 INSTRUCTIONS TO OFFERORS

L.2 52.216-31 TIME-AND-MATERIALS/LABOR-HOUR PROPOSAL REQUIREMENTS -- COMMERCIAL ITEM ACQUISITION

(FEB 2007)

L.3 52.219-1 SMALL BUSINESS PROGRAM REPRESENTATIONS (OCT 2014)

L.4 PBGC 52.212-1Instructions to Offerors -- Commercial Items (DEVIATION 18-01) (MAR 2018)

L.5 PBGC 52.215-7000 OFFEROR'S PROPOSALS (OCT 2004)

L.6 PBGC 52.215-7003 EXPENSES RELATED TO PROPOSAL SUBMISSION (OCT 2004)

L.7 PBGC 52.215-7006 PROPOSAL REVISIONS (OCT 2004)

L.8 PBGC 52.219-9Small Business Subcontracting Plan (DEVIATION 18-01) (MAR 2018)

SECTION M EVALUATION FACTORS FOR AWARD

M.1 EVALUATION FACTORS FOR AWARD

M.2 52.217-5 EVALUATION OF OPTIONS (JUL 1990)

M.3 PBGC 52.215-7009 REFERENCE AND EVALUATION (OCT 2004)

PAGE 5 OF 160 16PBGC18R0003

SECTION B

SUPPLIES OR SERVICES AND PRICES/COSTS

PAGE 6 OF 160 16PBGC18R0003

B.1 SERVICES AND PRICES

B.1 DESCRIPTION OF SERVICES:

The Contractor shall provide the personnel, equipment, and other materials and services necessary to perform the effort described in Section C, Statement of Objectives (SOO).

B.2 GENERAL DESCRIPTION:

PBGC intends to establish a single-award Indefinite-Delivery Indefinite-Quantity (IDIQ) contract for financial management systems information technology support services (FMSITSS).

Task Orders will be issued using Firm Fixed Price (FFP), Labor Hour (LH), or hybrid FFP/LH contract types.

PBGC expects to award two (2) task orders concurrent with the IDIQ award.

B.3 MINIMUM AND MAXIMUM AMOUNTS:

The minimum quantity of services that the Government will acquire under this contract is $1,000,000.00 over the entire period of performance (including any options exercised).

The maximum quantity of services that the Government will acquire under this contract shall not exceed $100,000,000.00 over the entire period of performance and applies to the aggregate value of all Task Orders.

B.4 IDIQ PRICING SCHEDULE:

The offeror shall specify the hourly rate for each labor category for the given period. The hourly rate for each category shall include direct labor, all indirect costs, and profit. The offeror shall specify those cost elements which are anticipated to be charged as other direct costs (ODCs) under the contract. It is PBGC's assumption that all administrative charges (such as timekeeping, invoice preparation, etc.) shall be charged as general & administrative expenses and included in the labor rate. Offerors are required to describe the timekeeping and accounting system used by the firm to record hours worked and costs associated with a PBGC contract. The price schedule below is inclusive of all Contractor costs (direct and indirect) for performing services outlined in the SOO.

The Line Items identified assigns the estimated number of hours for each labor category in the Base period and each subsequent option period for evaluation purposes only. However, only the proposed hourly rates in the IDIQ Pricing Schedule below will become part of the contract award and will be binding for future task order proposals (i.e. proposed Task Order hourly rates may not exceed those specified in the IDIQ Pricing Schedule) for the base year and four option year periods.

The FFP task orders will use the rates in the IDIQ Pricing Schedule in developing the labor price build up for the task. The contractor is encouraged to propose lower rates at the task order level.

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Failure to provide pricing for every labor category will result in the Offeror’s proposal being deemed incomplete and the Offeror’s proposal will not be eligible for award.

Travel and per diem costs are not reimbursable under this IDIQ.

Offerors are required to submit a price proposal which shall include prices for a base year and four option years for all labor categories set forth below.

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Sample IDIQ Pricing Schedule

The following sample should be used by the offerors as a guide to provide the minimum required information for labor pricing under the IDIQ for the base and option periods. This represents only a model. Offerors should include pricing for all labor categories and levels included as part of the proposal. Offerors may provide additional detail should that be needed to describe their pricing model (e.g. discounts, other considerations).

Labor Category

Fully-Burdened Hourly Rates Base Period Option 1 Option 2 Option 3 Option 4 G C G C G C G C G C

Program Manager – Level 1 Program Manager – Leve 2 Project Manager – Level 1 Project Manager – Level 2 Application Engineer – Level 1 [Include all labor categories and levels proposed]

G= Government Site C = Contractor Site

PAGE 9 OF 160 16PBGC18R0003

B.2 PBGC 52.216-7003 CEILING PRICE (FEB 2013)

It is anticipated that the total cost to the Government for performance of this contract shall not exceed the ceiling price set forth in Section B for the Base Year Performance Period, and any Option Periods, and the contractor agrees to use its best efforts to perform the work specified in the schedule and all obligations under this contract within the ceiling price. If at any time the contractor has reason to believe that the hourly rate payments and material costs that will accrue in performing this contract in the succeeding 30 days, if added to all other payments and costs previously accrued, will exceed 85 percent of the ceiling price set forth in this clause, the contractor shall notify the Contracting Officer in writing, giving a revised estimate of the total price to the Government for performing this contract, with supporting reasons and documentation.

If, at any time during the performance of this contract, the contractor has reason to believe the total price to the Government for performing this contract will be substantially greater or less than the stated ceiling price the contractor shall notify the Contracting Officer in writing, giving a revised estimate of the total price to the Government for performing this contract, with supporting reasons and documentation. If, at any time during the performance of this contract, the Government has reason to believe the work required in performing this contract will be substantially greater or less than the stated ceiling price, the Contracting Officer will so advise the contractor, giving them the revised estimate of the total amount of effort to be required under this contract. The ceiling price for each contract period is shown in the clause title Price/Cost. The Government shall not be obligated to pay the contractor any amount in excess of the ceiling price, and the contractor will not be obligated to continue performance, if to do so would exceed the ceiling price, unless and until the Contracting Officer notifies the contractor in writing that the ceiling price has been increased and of the new ceiling price of the contract. Once the Contracting Officer increases the ceiling price, any otherwise allowable hours and material costs incurred by the contractor which were in excess of the previous ceiling price before the increase shall be allowable to the same extent as if the hours had been expended or costs incurred after the increase in the ceiling price.

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SECTION C

DESCRIPTION/SPECIFICATIONS/WORK STATEMENT

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C.1 STATEMENT OF OBJECTIVES

Page | 1

1.0 INTRODUCTION, BACKGROUND, AND OBJECTIVE 3

1.1 INTRODUCTION 3

1.2 BACKGROUND 4

1.3 OBJECTIVE 21

2.0 SCOPE 21

2.1 PROGRAM AND TASK ORDER MANAGEMENT 22

2.2 TASK ORDER AREAS 23

3.0 FMS-ITSS TASK AREAS 25

3.1 PROJECT MANAGEMENT SUPPORT 25

3.1.1 Project Management 25

3.1.2 Change Management 25

3.1.3 Release Management 25

3.1.4 Demand and Backlog Management 26

3.1.5 Configuration Management 26

3.1.6 Issue and Risk Management 27

3.1.7 Status Reporting 27

3.1.8 Integrated Project Team (IPT) and Change Control Board (CCB) 27

3.1.9 Meeting Participation 27

3.2 SYSTEMS DEVELOPMENT AND ENGINEERING 28

3.2.1 Requirements Definition, Analysis and Specification 28

3.2.2 Design and Design Specification 28

3.2.3 Development (Prototyping, Coding and Configuration) 29

3.2.4 Testing 29

3.2.5 Implementation and Deployment 30

3.2.6 Operations Turnover 31

3.3 OPERATIONS AND MAINTENANCE 31

3.3.1 Tier-3 Technical and Operations Support 31

3.3.2 Enhanced Peak Period Support (i.e. fiscal-year end, peak premium filing season) 32

3.3.3 Maintenance/Emergency Release Development and Configuration 32

3.3.4 Infrastructure Impact Analysis, Testing, Remediation and Infrastructure Coordination 33

3.3.5 Integration Impact Analysis, Testing and Remediation 33

3.3.6 Financial and Enterprise Reporting 33

3.3.7 System Decommissioning 34

3.4 PROGRAM ANALYSIS AND ENTERPRISE ARCHITECTURE (EA) SUPPORT 34

3.4.1 Business Needs Analysis 34

3.4.2 Alternatives Analysis and Feasibility Studies 35

3.4.3 Technical Reference Model/Review Board (TRM/TRB) Support 35

3.4.4 Data Model Development and Maintenance 36

3.5 TRAINING 36

3.6 CONTINUITY OF OPERATIONS (COOP) SUPPORT 36

3.7 SYSTEM DOCUMENTATION, DOCUMENTATION MAINTENANCE AND TECHNICAL WRITING 36

3.7.1 FMS System Documentation and Documentation Maintenance 36

3.7.2 Technical Writing 37

3.8 DATA QUALITY MANAGEMENT 37

3.8.1 Data/File Migration and Conversion 37

3.8.2 Data/File Validation 38

3.9 DATA CALL AND AUDIT SUPPORT 38

3.10 PROFESSIONAL ADVISORY/CONSULTING SERVICES 38

3.10.1 Business Process Automation/Re-engineering 39

3.10.2 Financial System Analysis and Strategy 39

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Page | 2

3.10.3 Technical Analysis 39

3.10.4 Special Studies 39

3.10.5 Staff Augmentation 39

3.11 IT SECURITY 40

3.12 TRANSITION SUPPORT 40

3.12.1 Transition from Incumbent 40

3.12.2 Transition as Incumbent to PBGC or new vendor 40

4.0 GENERAL INFORMATION 41

4.1 CONTINUITY OF SERVICES 41

4.2 SUBCONTRACTING 41

5.0 CONTRACT ADMINISTRATION 41

5.1 CONTRACT TERM AND RENEWAL 41

5.2 ROLES AND RESPONSIBILITIES 42

5.3 CONTRACTING OFFICER'S REPRESENTATIVE (COR) 42

5.4 CONTRACTOR ROLES AND RESPONSIBILITIES 42

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Page | 3

1.0 Introduction, Background, and Objective

The Employee Retirement Income Security Act of 1974 (ERISA) established Pension Benefit Guaranty Corporation (PBGC) as a federal corporation to encourage the growth of defined benefit pension plans, provide timely and uninterrupted payment of pension benefits and keep pension insurance premiums at a minimum. Defined benefit pension plans promise to pay a specified monthly benefit at retirement, commonly based on salary and years on the job. PBGC, a wholly owned United States Government Corporation, administers the insurance program and termination process for most defined benefit pension plans that are tax-qualified under the Internal Revenue Code.

1.1 Introduction

As reported in the 2017 Annual Report, the Pension Benefit Guaranty Corporation (PBGC) protects the pensions of nearly 40 million workers and retirees in more than 24,000 private defined benefit pension plans. The Corporation receives no funds from general tax revenues.

Operations are financed by insurance premiums paid by companies that sponsor defined benefit pension plans or from the plans’ assets, investment income, and assets from terminated plans.

PBGC administers two insurance programs. The single-employer program protects nearly 30 million workers and retirees in about 22,500 pension plans. Under this program, a company can voluntarily seek to terminate its plan using either a standard termination or a distress termination procedure. Additionally, PBGC may seek termination of a plan without the employer’s consent to protect the interest of the plan participants of the plan or of PBGC. PBGC must seek termination when a plan cannot pay current benefits. Ultimately, as a result of the termination of pension plans, PBGC pays benefits to participants and beneficiaries. In addition to the single-employer program, about 10 million people are covered by about 1,400 multiemployer plans.

PBGC is headed by a Director who is appointed by the President and subject to Senate confirmation. The Director reports to a Board of Directors consisting of the Secretaries of Labor (Chair), Commerce, and Treasury. General tax revenues do not fund PBGC. PBGC collects insurance premiums from employers that sponsor insured pension plans, earns money from investments and receives funds from pension plans it takes over. Information about PBGC can be found at: http://www.pbgc.gov/

PBGC is a leader among federal agencies achieving 25 consecutive years of unmodified audit opinions. To preserve this elite status, several opportunities exist to improve financial management in support of the PBGC Strategic Plan. These opportunities include focusing on the continued development of strategic resources in areas such as IT Security, Integrated Financial Systems that lead to greater operational efficiency, regulatory compliance, and the continued transformation of our IT Infrastructure Program to enable the implementation of new business solutions efficiently and securely.

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1.2 Background

In order to carry out its statutory mission, the PBGC relies on the Financial Operations Department (FOD) to administer and manage the Corporation’s financial and accounting programs and to prepare the financial statements for the Corporation. FOD is comprised of the following four divisions:

• Controller Operations Division (COD): COD’s mission is to manage the general and investment accounting programs of the Corporation. COD consists of the Financial Reporting and Accounting Analysis Group (FRAAG), which administers PBGC’s external financial reports and statements and responds to special PBGC financial reviews;

the General Accounting Branch (GAB), which administers the general accounting programs including vendor payments, benefit funding, and budgetary funds control for PBGC; and the Investment Accounting Branch (IAB), which performs accounting functions for plan assets PBGC receives from distressed or involuntarily terminated plans.

• Administrative Division (AD): AD’s mission is to plan and implement the administrative programs and services for FOD. In addition, AD manages PBGC wide programs for payroll, travel, and the mass transit benefit.

• Policies, Procedures and Control Division (PPCD): The PPCD’s mission is to manage and establish financial policies and procedures, maintain internal controls through the implementation of these policies and procedures, and ensure the integration of the Corporation’s financial systems. PPCD consists of the Financial Systems Branch (FSB), which oversees, coordinates, and controls the design, development, and maintenance of accounting and financial management systems and internal control processes; and the Corporate Financial Policies and Procedures Group (CFPPG), which develops, revises, implements, and communicates PBGC’s financial policies and procedures.

• Collection and Compliance Division (CCD): CCD’s mission is to administer PBGC’s premium program for the receipt, accounting, collection, and internal review of receivables including: PBGC insurance premiums, interest and penalties, ERISA Section 4071 penalties, and, to a much lesser extent, Due and Unpaid Employer Contributions (DUECs), employer liability under ERISA Section 4062, and participant recoveries. CCD consists of the Premium Operations Branch (POB), which focuses on management of premiums, and the Receivables and Analysis Branch (RAB), which manages and accounts for PBGC’s premium plan filings and payments. The Technical Enhancement Branch (TEB) within CCD is primarily responsible for oversight of the IT system requirements supporting the premium program.

PBGC’s Financial Operations Department (FOD) conducts premium processing operations to provide premium filing, collection and enforcement services to pension practitioners (e.g., plan administrators, plan sponsors, and actuaries) allowing practitioners to comply with premium filing and payment obligations (under Title 4 of ERISA). FOD’s premium operations staff also supports corporate-wide functions such as plan monitoring, plan auditing, standard terminations, legal claims, and FOIA (Freedom of Information Act) requests.

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The primary services currently performed by PBGC’s premium operations staff include:

• Premium filings and payments processed

• Filing error notices issued

• Invoices and past due filing notices issued

• Penalty waiver and reconsideration responses

• Practitioner inquiry responses (calls, letters, and e-mails)

• Refunds issued

• Account histories issued

• Premium financial reports

• Premium operational status reports

The Business Innovation Services Department (BISD) provides IT support to PBGC departments throughout the Corporation. BISD leverages best practices and state of the art technology to deliver IT innovation to PBGC business operations and customer service. BISD provides IT program management, IT project management, and IT contract oversight services while establishing and utilizing proven implementation approaches to further business area goals.

Within BISD, the Financial Management Services Division (FMSD) provides overall IT support for financial systems and oversight of IT contracts supports those systems.

The following are the current FOD operations business processes and associated financial IT systems supporting those operations:

Premium Filing/Payment Receipt and My Plan Administration Account (MyPAA) FOD is responsible for the processing of premium filings and associated payments that (by law) are submitted each year to PBGC and, therefore, is the primary business owner of My Plan Administration Account (MyPAA). This web application enables premium filings and payments to be electronically submitted to PBGC and provides other related services (e.g., an on-line confirmation of receipt by PBGC and an option to view PBGC’s posting of a plan’s filings and payments (i.e., a plan’s account history). Information about PBGC’s MyPAA application can be found at: https://www.pbgc.gov/prac/prem/online-premium-filing-with-my-paa.html

MyPAA’s objective is to facilitate premium e-filings to be submitted properly (i.e., based on each year’s requirements) for every plan year starting 2004 to the present (because filings for all plan years may continue to be submitted). To meet this objective, MyPAA must continue to be maintained for every plan year (starting 2004) and must also be enhanced each year to incorporate the upcoming plan year’s requirements (without negatively impacting the submission of filings for prior plan years). Currently, all plans must electronically submit their yearly premium filings, in accordance with PBGC’s mandatory premium e-filing regulation which was effective for all plans for plan years beginning on or after 1/1/2007. While there are similarities, each plan year has unique requirements that must be maintained and not impacted when a new plan year’s requirements are implemented. The premium instructions that describe each year’s filing requirements (including illustrative forms) can be found at:

https://www.pbgc.gov/prac/prem/premium-filing-payment-and-instructions.html

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In support of mandatory e-filing, My PAA must continue to offer a variety of electronic filing options to meet the business needs of the filing community, offer customer-friendly features, and comply with PBGC’s business and systems requirements (e.g., internal controls and auditing requirements). Enhancements must be determined to be cost-effective and must efficiently integrate with PBGC’s corporate systems and infrastructure. PBGC coordinates with private sector software vendors who market software products to practitioners and in-house developers of filing software (currently about five vendors/developers). Their software is typically purchased/utilized by practitioners to create filings for various federal agencies (e.g., PBGC, Department of Labor (DOL), and Internal Revenue Service (IRS). In order to be used for PBGC’s filings, PBGC must provide updated Extensible Markup Language (XML) schemas that vendors/developers use to update their software products to produce an XML document that conforms to PBGC’s requirements. Information regarding PBGC’s XML requirements and related information can be found at: https://www.pbgc.gov/prac/prem/filings/e-filing-resources.html

There are some primary differences between PBGC’s premium filings and other agency/company filings. For example, PBGC offers three e-filing methods (rather than only one method) and requires multiple e-signatures/authorizations for many premium filings (while other agencies typically require only one e-signature) – which results in routing and e-signature routines within My PAA. In addition, PBGC requires premium payments while other agencies do not typically receive payments with their filings – which results in various payment alternatives being offered (i.e., payments may be made within My PAA or outside of My PAA).

My PAA is a secure web-based application that enables pension plan professionals (e.g., plan administrators, plan sponsors, actuaries, and consultants) to electronically submit premium filings and associated payments to PBGC for plan years 2004 and later. My PAA is the customer-facing front-end to the premium processing system. My PAA transfers premium filing and payment data to the Premium and Practitioner System (PPS) for processing and posting to plan accounts. In addition, information about payments made via My PAA is passed along to PBGC’s bank via Automated Clearing House (ACH) transactions.

• My PAA Filing Options o Screen Prepared - My PAA’s data entry and editing screens may be used to create, edit, route, e-sign, pay (within My PAA or outside of My PAA), and submit premium filings to PBGC. The received filings are then transferred to the back-end premium system for processing and posting to the plans’ accounts.

o XML Import: Private-sector software may be used to create premium filings (files that meet PBGC’s XML standards). My PAA validates the structure of the XML file and imports the filings (individually or multiple filings within a batch) into My PAA’s data entry and editing screens for review/routing, editing, e-signature, payment (within My PAA or outside My PAA), and submission to PBGC. The received filings are then transferred to the back-end premium system for processing and posting to the plans’ accounts o XML Upload – Private-sector software may be used to create premium filings (files that meet PBGC’s XML standards) that are uploaded (individually or multiple filings within a batch) to PBGC via My PAA. My PAA validates the structure of the XML

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Page | 7 file and transfers the filings to the back-end premium system for processing and posting to the plans’ accounts.

• My PAA also provides other on-line tasks and services to facilitate the completion of premium filings:

o Using My PAA’s data entry and editing screens, some fields may be pre-populated using information from a previous filing.

o For screen prepared filings and for XML imported filings, premium filers can keep track of the status of the filings for each pension plan and can access on-line filing receipts that reflect the filing data submitted. For uploaded filings, the uploader can access the on-line filing receipts. Plan account histories that reflect filings and payments submitted (as well as any amounts owed or overpaid) for each plan year, may be accessed using My PAA.

o My PAA also enables each filer to set up an account (e.g., user ID, password, and secret question/answer) in order to use My PAA.

o My PAA e-filing teams are set up by the designated plan’s “filing coordinator” (the person identified by the plan or sponsor to be responsible for coordinating the plan’s on-line premium filings). After the filing coordinator “Adds a Plan” to his/her account, the filing coordinator “invites” other practitioners to be part of the plan’s e-filing team and assigns each person the appropriate e-filing roles (e.g., to e-sign as the plan administrator).and the filing coordinator then makes the necessary updates as people change over time.

• MyPAA Premium Payment Options -o MyPAA Application: Premium payments may be made within My PAA (along with the associated filing) via Automated Clearing House (ACH) information and payment details. This information is routed via a secure FedACHService web service to the My PAA ACH processor, Pay.gov. NOTE: Only single-filing uploads may be paid within My PAA or outside of MyPAA. If a premium filing was uploaded to MyPAA, and contains multiple filings, each filing must be paid separately outside of My PAA.

o Outside of MyPAA Application: Premium payments may also be made outside of

MyPAA, directly with Pay.gov using ACH payment information, with or without an associated premium filing. Lastly, those practitioners who prefer to pay via wire transfer can also utilize Fedwire.

• My Plan Administrator Account (My PAA) Administrator Module - For internal management purposes, My PAA provides FOD with the My PAA Admin Module to facilitate the following administrative functions:

o Perform premium filing support activities and to access related reports o Support functionality for a user to set up an account (e.g., with a user ID, password and secret question/answer) and to make changes (e.g., to the user’s name and email address).

o Approve filing coordinator requests to “add a plan” to their accounts if their submitted data does not match the premium system data o Reset user passwords

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Page | 8 o Assist filers if their filing coordinator has left the filing team (without designating another filing coordinator) o Access My PAA report data for daily monitoring activities (e.g., cash reconciliation).

• Technical Framework: My PAA is an n-tiered distributed web architecture and is logically divided into three main parts:

o Customer Module – public facing interface that PBGC’s practitioner customers use to submit premium filings and payments o System integration components – the use of Business Process Execution Language

(BPEL) and Web Services to submit filing transactions from My PAA to the Premium Accounting System.

o Admin Module – internal PBGC utility to allow FOD staff to provide support to practitioners using the Customer Module and to provide an interface to monitor operations

The My PAA system architecture was developed as a combination of .NET, Java Platform, Enterprise Edition (J2EE), and Oracle technologies. The system utilizes a combination of Extensible Hypertext Markup Language (XHTML), Java Server Pages (JSP), XML, Java, Visual Basic (VB), and service-oriented architecture (SOA) principles and methodologies.

The My PAA Customer Module is an n-tiered .NET application comprising of a presentation tier, business logic tier, and data tier. The customer module presentation tier is designed and developed utilizing Web based technologies including JavaScript, Asynchronous Javascript and XML (AJAX), XHTML, and VB coding principles. The presentation tier also uses cascading style sheets (CSS) with industry standard form controls provided by the Bootstrap front-end framework.

An XML validation utility is also provided for the practitioners and vendors, so they can make any updates to XML formatted filings prior to submitting to MyPAA via the import or upload function.

The MyPAA Vendor validator is an independent Web application module on the Java 2 Platform, Enterprise Edition (J2EE) Framework. Although not yet bundled with the Customer Module interface, the vendor validator is currently a stand-alone utility in the Production DMZ.

The data integration and middle tier consists of the Data Access Objects, for the transport of data between the different tiers, and Web services classes developed utilizing a combination of SOA principles to transport data between the presentation and business logic tiers.

My PAA Admin Module is an n-tiered application built on the Java 2 Platform, Enterprise Edition (J2EE) framework. The Web application is deployed on an Oracle application server that runs on a Linux server behind the PBGC firewall. The presentation tier consists of Java Server Pages (JSPs) and Java Servlets that are largely responsible for data display, data formatting and data capture functions. The business tier consists of JavaBeans that retrieve data and perform transactions on user entered data. The My PAA business tier connects to the database tier using Java Database Connectivity (JDBC).

Finally, the system also includes a Business Process Execution Language (BPEL) process that is deployed to separate Linux servers and is used to submit filings and payments submitted through

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Page | 9 the My PAA application to the PPS system. The BPEL processor listens for filings placed on Oracle’s Advance Queue for processing, once these filings are placed on the queue the filings are processed by BPEL and submitted to PPS for processing.

• My PAA Integration with Premium and Practitioner System (PPS): Premium filings submitted through My PAA are automatically loaded into the back-end premium accounting system (through the use of web services) for processing and posting to plan account histories.

The PPS is the system of record for premium filings and payments received by PBGC for each plan year. PPS uses a web service to receive and validate the filing and payment information received from My PAA. It creates an image of the electronic data, processes filings and payments per normal procedures, computes any interest and penalty owed, and calculates overpayments (amounts owed to plans) and underpayments (amounts owed to PBGC for underpaid premiums or for late premiums). This information is included in the plan account histories and invoices that are issued for each plan year. In addition, the premium system determines whether filings are missing so that past due filing notices may be issued and reports may be generated that provide financial information for PBGC’s annual reports.

In addition to My PAA submitting the premium filings to PPS, there is additional interaction between the two systems. For example, when a filing is created via the My PAA data entry and editing screens, My PAA uses a web service to request plan information PPS and automatically prepopulates some form fields (e.g., address information) to make it easier for filers to create a new filing. Also, after this screen prepared e-filing is submitted, an online receipt is generated that includes the submitted filing information and the date and time of receipt by PBGC. The date and time is also used by the premium system for its date-related processing functions. In addition, after a filing is submitted and posted to the plan’s account history (which shows the filing information, any late payment charges, and any overpayments and underpayments for each plan year), the account history from PPS is available as a web service to My PAA for online filer access. Additionally, enhancements are planned to increase the information provided to premium filers by MyPAA as sourced from PPS as well as additional means of correspondence and communication between FOD and premium filers.

Premium Filing Processing/Validation, Premium Accounting, Plan Administration and Premium and Practitioner System (PPS)

FOD processes premium filings and payments to prepare financial statements and administer the Corporation’s financial and accounting programs. FOD currently uses the Premium and Practitioner System (PPS) to automate the filing processes and facilitate premium filing, collection, and enforcement services. PPS is effectively PBGC’s accounts receivable sub-ledger for premium payments as well as processor for premium filings and plan management. PPS replaced the legacy Premium Accounting System (PAS) in December 2013.

PPS represents a hybrid between legacy, custom-Java coded PAS components and new Oracle E- Business Suite (EBS) COTS components that have been customized for PBGC premium operations. EBS was upgraded to Release 12.1.3 (R12) in August of 2014 with plans to upgrade again in the near future. The majority of PPS reporting is done via Oracle XML and BI Publisher. The legacy PPS components use Oracle Forms 10g, Reports 10g, PL/SQL, JAVA and J2EE (on middle tiers) to process filing information and to calculate the premium, interest, and

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Page | 10 penalties due from defined-benefit pension plans. It also applies the cash received from each plan against amounts due to PBGC and generates plan specific Statement of Accounts (SOAs) for unpaid premiums, interest, and penalties. It generates Past Due Filing Notices (PDFNs) to be sent to those plan administrators who fail to file. These middle tier servers utilize an RHEL operating system along with Oracle Weblogic.

PPS requires skilled, technical services to resolve production issues, provide subject-matter expertise, and ensure that the PPS system remains operational and effective in supporting FOD business processes, premium operations, and accounting and reporting of premium financial transactions.

The PPS O&M team should be familiar with the following technologies that make up the system:

• Oracle E-Business-Suite (EBS) Release 12 including: TCA Module, CRM Teleservices

Module, GL Integration, AP Processes

• Oracle EBS Forms and Reports

• Oracle BI Publisher

• Oracle Weblogic server

• Oracle Rules Engine

• Java Web services

• Oracle 11g/12C database administration

• UNIX shell scripting and cron jobs

• Java/J2EE

• PL/SQL

• Spring Framework

• iBatis

• Oracle ADF

• JAX-WS JAXB

PBGC developed PPS using a phased approach to deliver desired features within the following four releases:

• GL Interface Release (Released May, 2013): The GL Interface Release was a custom program and supporting components that transfers journal entries from PPS to the CFS. The effort included application flows (both manual and programmatic steps), the definition of custom forms and reports, details on Oracle E-Business Suite 11.5.10 configuration, and the definition of interface components including source to target table mapping and processing rules

• 2014 Filing Changes Release (Released in December, 2013) - 2014 Filing Changes Release: The objective of the 2014 Filing Changes was to enhance the PPS 2.0 system by implementing the 2014 filing and processing changes and to maintain the operational stability and performance of the system in the production environment. Because of regulatory changes approved by the Office of Management and Budget (OMB), changes were implemented as configurable rule sets to be turned on for PYC 1/1/2014, or later, depending upon the outcome of OMB’s process.

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Page | 11

• Trading Community Architecture (TCA) Release (Released in December, 2013) - The TCA Release implemented and integrated modernized components of PAS (e.g., PAS data model, forms, reports, and premium, interest, and penalty calculation engines) with a solution for the recording of PBGC’s business data (Plan, Plan Years, Sponsors, Administrators, Contacts, Transfers, etc.) within Oracle’s E-Business Suite TCA Model. Oracle Trading Community Architecture (TCA) is a data model that allows the management of complex information about parties who belong to a trading community, including organizations, locations, and the network of hierarchical relationships among them.

• Customer Relationship Management (CRM) Release (Released in April, 2014) -The CRM release implemented Oracle CRM configurations and customizations, reintegrated PPS 1.0 CRM customizations to point to PAS screens, and develop additional PPS integration points with interfacing systems. Oracle service requests (SRs) are be automatically generated based on the information provided on a filing and assigned to analyst. The types of service request that will be automatically generated include refunds, requests-for-refunds, suspense processing, credit carry forward, etc.

The following diagram shows the business operations flow through the PPS system components:

Analyst will enter additional information using modified suspense screens, modified CA forms and

COTS DFF

Receive & Review Customer Communication /

Correspondence (Email, Fax, Phone)

Assign and Review Service Request

Fed Debt

Manual

CRM Module IPS

Send Letter Generation Request to

CCS

Create Service Request

Perform Analysis and Add Aditonal

Details

Generate Letter

TCA

RelationshipPlan YearsPlan

Transaction Approval Process

Close Service Request

N

CFS - AP

CFS - GL

Pre Processor

Cash Receipts & Validation

Data Validation

Error ?

Call SR Creation

API

ERISA

Mini-ERISA

Premium Calculation

Estimated Filing Processing

Final Filing Processing

Payment Processing

PDFN

ProcessingSOA Processing

Due Dates Algorithm

Premium Algorithm Penalty

Interest

Other Transactions

EIN-PN Change

Mergers, Spinoffs, and Consolidations

Terminations

SOA

Grace PeriodPremium

Proration Algorithm

Automatic Credit Carry

Forward

TCA Plan Management

Temp Table

Journal Entries

N

Refunds Interface

GL

Interfaces

Automated

Data from CMS and 5500 Interfaces

IPS

Letter Approval Process

CIR

Image indexed to

IPS

Actionable Doc Type?

Y

N

User uploads or indexes image in IPS

BoA Lockbox

MyPAA

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Page | 12

The following provides a brief description of the PPS automated interfaces.

• My Plan Administration Account (MyPAA): The MyPAA interface enables PBGC to send filings collected in MyPAA to the PPS solution. Filings are interfaced through a PPS hosted web service. Additional webservices between the systems are discussed above.

• Customer Correspondence System (CCS): The PPS letter generation components interface with CCS to generate and print SOA, PDFN and NFE letters. The program specifies letter contents and letter templates and uses an CCS hosted web services to interface letter data to the CCS solution.

• Image Processing System (IPS): Interfaces images of filings and payments to the Image Process Systems (IPS) for storage, using web services. The PPS solution also enables end-users to open and view filing and payment related images stored on IPS.

• Bank of America (BOA): The PPS solution receives payment files (from check deposits) from BOA through an automated SFTP process. The PPS preprocessor loads and processes theses files. This is being replaced by another interface for Lockbox receipt of payments and correspondence.

• Department of Labor ERISA Filing Acceptance System II (DOL EFAST2): Form 5500 data is provided from the DOL to the solution for matching purposes. Data is sent through flat files that are transferred to a file server via SFTP.

• Case Management System (CMS): The CMS Interface enables the processing of information related to Coverage Determinations, Plan Terminations, Trusteeships, and Bankruptcy cases managed within the CMS system.

• Risk Management and Early Warning (RMEW): The RMEW interface extracts Single Employer and Multiemployer premium filing data from the solution for use in CFRD actuarial PPS calculations for the yearly contingency list, and for assessing the health of the plan.

• Corporate Performance Reporting System (CPRS): CPRS is an automated warehouse that provides historical premium and plan filing information and plan termination information for reporting, research, and analysis.

• Corporate Data Management System (CDMS): CDMS is an automated warehouse that provides historical premium and plan filing information and plan termination information for reporting, research, and analysis.

• Treasury’s FedDebt: Provides payment information for any debt owed to PBGC that was referred to FedDebt for delinquent collections and that they successfully collected. New functionality is now in development that will also automatically refer new delinquent debt to FedDebt. The interface transfers flat files through Direct:Connect software.

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Page | 13

• Treasury Collections Information Repository (CIR): A daily extract file, transferred by VPN, provides payment information for different types of Treasury payment sources including Pay.gov, Credit gateway-ACH, Credit Gateway-Fedwire and Bank of America. Along with other attributes of transaction such as Transaction date, Amount, EIN/PN/PYC, the extract captures the status of each transaction (e.g., Settled and Returned).

• PBGC IPVFB: IPVFB is an actuarial valuation system used to determine the PBGC’s Present Value of Future Benefits liability. IPVFB uses PPS data to support the Actuarial Services Department in reviewing Nonseriatim (NS) Multiemployer (ME) data submitted through form 5500 filings with the Department of Labor (DOL) “EFAST” system.

Financial Accounting, Financial Management, Financial Statement Generation and Consolidated Financial System (CFS)

FOD is responsible for all PBGC financial accounting, financial management and financial statement generation. Supporting all of these activities is the CFS system. CFS is a major information system within FOD and is an essential application for Continuity of Operations Plan (COOP) purposes. The CFS addresses the PBGC’s budgetary, fiscal, financial, management, and reporting needs for the enterprise revolving fund, trust accounting, and consolidated financial operations. The following diagram shows the high-level architecture of the CFS system and its internal/external interfaces:

The CFS is comprised of the following systems:

• The Consolidated Financial System Revolving Fund System; and

Consolidated Financial System

(CFS)

Oracle EBS 12.1.3

Oracle 11g RDBMS

Revolving Fund (GL,PO,AP, Fed

Admin, DATA Act)

Trust Accounting Fund

(GL)

Consolidation Ledger

(GL) Web ADI

Premium Feeder Systems

PPS

My PAA

CFS

Trust Account System

TAS

Revolving Fund Feeder Systems

Concur Interface

(BPEL)

Comprizon Interface

Invoice Automation Payroll Interface

Treasury SPS

Comprizon

From DOI FPPS System

Concur

Budget Interface

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Page | 14

• The Consolidated Financial System Consolidated System.

Each of these components is described in greater detail below:

• The Consolidated Financial System Revolving Fund System - The General Accounting

Branch (GAB) is the primary user of the CFS Revolving Fund System. It is comprised of the following subsystems:

o Oracle Federal Financials for Revolving Fund Accounting; Oracle Federal

Financials Revolving Fund is a set of functionality based on the Oracle Federal Financials Commercial Off-the-Shelf software package, Oracle e-business Suite, version 12.1.3, and running on the Oracle Relational Database Management System 11.2.0.3 (to be upgraded to 12c). The Revolving Fund system records budgetary, administrative and operational transactions associated with PBGC’s revolving fund accounts.