Attach 4 - Section L.pdf

Hybrid Architecture and Development for Experimental Systems (HADES) Program

PART IV – REPRESENTATIONS AND INSTRUCTIONS

SECTION L – INSTRUCTIONS, CONDITION AND NOTICES TO OFFERORS

Space Systems Command (SSC) System Delta 89

InnovaƟon and Prototyping Delta (SD) InnovaƟon and Prototyping Division Ground (SDG)

Kirtland AFB, New Mexico

REVISION CONTROL

Revision Number Date Remarks

Contents 1 Program ObjecƟves

2 General InstrucƟons

2.1 General InformaƟon

2.2 Proposal OrganizaƟon/Number of Copies/Page Limits

2.3 Proposal PreparaƟon

2.4 DistribuƟon and Proposal SubmiƩal

3 Volume I, ExecuƟve Summary

4 Volume II, Technical

4.1 General

4.2 Volume OrganizaƟon

4.3 Technical Subfactors and InstrucƟons for Specific Content

5 Volume III, Cost/Price

5.1 General InstrucƟons

5.2 Introductory SecƟon of the Cost/ Price Volume

5.3 Cost/Price Summaries EsƟmaƟng Techniques and Methods

5.4 Discussion of Cost Elements by Task Order by CLIN

5.5 Discussion of Business Systems and Offeror Unique Approaches

6 Volume IV, Past Performance

7 Volume V, Contract DocumentaƟon

7.1 Model Contract/RepresentaƟons and CerƟficaƟons

7.2 CompensaƟon and Benefits Plan

7.3 ExcepƟons to SolicitaƟon Requirements

L-III – INFORMATION TO OFFERORS (ITO) AND INSTRUCTIONS

FOR PROPOSAL PREPARATION

1 Program ObjecƟves

The HADES acquisiƟon is for a new, single Indefinite Delivery/Indefinite QuanƟty (IDIQ) contract for follow- on services supporƟng the Space Systems Command System Delta 89/InnovaƟon and Prototyping Division Ground (SDG) at Kirtland Air Force Base, NM. This contract will provide engineering, development, integraƟon, and sustainment services supporƟng the United States Air Force’s (USAF) Research and Development Space and Missile OperaƟons (RDSMO) Ground System Enterprise (GSE).

The SSC/SDG mission is to operate and sustain an affordable GSE for Research & Development and demonstraƟon missions, develop innovaƟve soluƟons to reduce OperaƟons & Maintenance (O&M) costs, provide a test bed to prove out emerging concepts, and remain a viable choice for all new ground Command and Control (C2) programs.

SSC/SDG provides a collaboraƟve partnership among developmental, test and operaƟonal units to seamlessly develop and rapidly field new capabiliƟes, standardize satellite operaƟons and exploit core competencies and strengths.

The GSE represents the enƟre ground infrastructure that falls under the RDSMO program.

The primary components of the GSE include, but are not limited to, two instances of physical infrastructure hosƟng fully virtualized instances of the core and mission unique ground system soŌware supporƟng mulƟple missions, the core Common User Equipment (CUE) and communicaƟons equipment (COMM), and faciliƟes that fall under the RDSMO program.

2 General InstrucƟons

a) The Offeror's proposal must include all data and informaƟon requested by this ITO and must be submiƩed in accordance with these instrucƟons. The offer shall be compliant with the requirements as stated in the basic contract Performance Work Statement (PWS) and Task Order (TO) PWS, and Model Contract. Non-conformance with the instrucƟons provided in this ITO may result in an unfavorable proposal evaluaƟon.

b) The proposal shall be clear, concise, and shall include sufficient detail for effecƟve evaluaƟon and for substanƟaƟng the validity of stated claims. The Government intends to make award without discussions. Therefore, offerors are highly encouraged to provide their best effort proposal preparaƟon and to include their very best iniƟal proposal. The proposal should not simply rephrase or restate the Government's requirements but rather shall provide convincing raƟonale to address how the Offeror intends to meet these requirements. Offerors shall assume that the Government has no prior knowledge of the Offerors’ faciliƟes and experience and will base its evaluaƟon on the informaƟon presented in the Offeror's proposal.

c) Elaborate brochures or documentaƟon, binding, detailed artwork, or other embellishments are unnecessary and are not desired.

d) The proposal acceptance period is specified in SecƟon A of the model contract/solicitaƟon. The Offeror shall make a clear statement in SecƟon A of the proposal documentaƟon volume that the proposal is valid through this date.

e) In accordance with FAR Subpart 4.8 (Government Contract Files), the Government will retain one copy of all unsuccessful proposals. Unless the Offeror requests otherwise, the Government will destroy extra copies of such unsuccessful proposals.

2.1 General InformaƟon

2.1.1 Point of Contact

The Procuring ContracƟng Officer (PCO) is the sole point of contact for this acquisiƟon. Address any quesƟons or concerns you may have to the PCO. WriƩen requests for clarificaƟon may be sent to the PCO via mail service or email at the address located in SecƟon A of the model contract/solicitaƟon.

2.1.2 Debriefings

The PCO will promptly noƟfy offerors of any decision to exclude them from the compeƟƟve range;

whereupon they may request and receive a debriefing in accordance with FAR 15.505. Offerors excluded from the compeƟƟve range may request a pre-award debriefing or they may choose to wait unƟl aŌer the source selecƟon decision to request a post-award debriefing. However, offerors excluded from the compeƟƟve range are enƟtled to no more than one debriefing for each proposal. The PCO will noƟfy unsuccessful offerors in the compeƟƟve range of the source selecƟon decision in accordance with FAR

15.506. Upon such noƟficaƟon, unsuccessful offerors may request and receive a debriefing. Offerors desiring a debriefing must make their request in accordance with the requirements of FAR 15.505 or 15.506, as applicable.

2.1.3 Discrepancies

If an Offeror believes that the requirements in these instrucƟons contain an error, omission, or are otherwise unsound, the Offeror shall immediately noƟfy the PCO in wriƟng with supporƟng raƟonale as well as the remedies the Offeror is asking the PCO to consider as related to the omission or error. The Offeror is reminded that the Government reserves the right to award this effort based on the iniƟal proposal, as received, without discussion.

2.1.4 RFP Documents and Bidders’Library

The RFP for this solicitaƟon is available on SAM.gov website. PotenƟal offerors are encouraged to subscribe for real-Ɵme e-mail noƟficaƟons when informaƟon has been posted to the website for this solicitaƟon. The Bidders’ Library, including some RFP aƩachments, such as the GFP lisƟng, is posted on SAM.gov. Oral PresentaƟons will not be conducted for this acquisiƟon.

2.1.5 CommunicaƟons

All exchanges of source selecƟon informaƟon between Government and Offerors will be controlled by the PCO. Email may be used to transmit such informaƟon to Offerors only if the email can be sent and received encrypted and includes “Source SelecƟon InformaƟon - See FAR 2.101 & 3.104” in the Subject line. Otherwise, source selecƟon informaƟon will be transmiƩed via cerƟfied mail, delivery service, or facsimile (facsimile number will be provided to Offerors aŌer submiƩal of proposals, as necessary).

2.1.6 Proposal Validity Statement

The Offeror shall clearly state that the proposal is valid for 270 calendar days from the proposal due date.

2.1.7 Use of Non-Government Advisors

Data submiƩed to the Government in response to this solicitaƟon will be released to individuals who work for the following companies as non-Government advisors for review and analysis:

The Aerospace CorporaƟon 2350 E. El Segundo Blvd., El Segundo, CA 90245

Tecolote Research, Inc.

420 S. Fairview Ave., Ste 201, Goleta, CA 93117

Offerors are advised that data submiƩed to the Government in response to this solicitaƟon will/may be accessed by individuals who work for the following companies as non-Government advisors to assist the Government program office in an administraƟve support capacity. These companies will not be parƟcipaƟng in proposal analysis or evaluaƟon.

Reserved

The individual(s) parƟcipaƟng in the review and analysis of proposals have signed nondisclosure agreements with the Government, which strictly prohibit any release or disclosure of informaƟon outside of the source selecƟon team. In addiƟon, these non-Government advisor contract(s) require the contractor to execute associate contractor agreements reasonably necessary to conduct services.

Therefore, the Offeror is highly encouraged to work with these contractor(s) to secure any agreement deemed reasonably necessary as an addiƟonal safeguard.

The Offeror shall submit wriƩen noƟficaƟon to the PCO if it objects to the release of its proposal informaƟon to the above-menƟoned non-Government advisors. This objecƟon must be transmiƩed via mail or email no later than 15 calendar days aŌer solicitaƟon release.

2.2 Proposal OrganizaƟon/Number of Copies/Page Limits

2.2.1 Proposal OrganizaƟon

2.2.1.1

The Offeror shall prepare the proposal as set forth in the Proposal OrganizaƟon Table 2.1, below. The Ɵtles and contents of the volumes shall be as defined in Table 2.1, all of which shall be within the required page limits and with the number of copies as specified. Each volume shall be separate from any others. Cost/Price informaƟon shall not be included in the Technical Volume. The contents of each proposal volume are described in the ITO paragraph as noted in the Table below.

Table 2.1, Proposal OrganizaƟon Vol # ITO Para Volume Title Page Limit I 3.0 ExecuƟve Summary 3 II 4.0 Technical See Below

4.3 Technical Volume NarraƟve 45

4.3.2.1 Staffing Matrices/Labor Profile 15

4.3.2.4 TransiƟon Plan 5

4.3.1 Vol II, AƩachment 1, Cross-Reference

Matrix Unlimited

4.2 Vol II, Contractor Work Breakdown

Structure (CWBS)

Unlimited

III 5.0 Cost/Price Unlimited IV 6.0 Past Performance TBD V 7.0 Contract DocumentaƟon Unlimited

2.2.1.2

Page limitaƟons shall be treated as maximums. If exceeded, the excess pages will not be read or considered in the evaluaƟon of the proposal. Each page shall be counted except Ɵtle pages, dividers, Tables of contents, and other pages having no proposal content and marked as such (e.g., a blank page at the end of a secƟon). Page limitaƟons may be placed on responses to EvaluaƟon NoƟces (ENs). The specified page limits for EN responses will be idenƟfied in the leƩers forwarding the ENs to the Offerors.

2.2.2 Number of Copies (See Table 2.1)

2.2.3 Page Size and Format

2.2.3.1

A page is defined as each face of a sheet of paper containing informaƟon. Page size shall be 8.5 x 11 inches, not including foldouts. Pages shall have line spacing no less than single-spaced, and text size no less than 12-point Times New Roman.

Tracking, kerning, and leading values shall not be changed from the default values of the word processing or page layout soŌware. Use at least 1-inch margins on the top and boƩom and ¾-inch side margins. Pages shall be numbered sequenƟally by volume.

2.2.3.2 Legible tables, charts, graphs and figures shall be used wherever pracƟcal to depict organizaƟons, systems and layout, implementaƟon schedules, plans, etc. These displays shall be legible, not overly complicated and shall not exceed 11 by 17 inches in size. For tables, charts, graphs and figures, the text shall be no smaller than 10-point Times New Roman.

2.2.3.3 These page size and format restricƟons shall apply to both electronic and responses to Ens.

2.3 Proposal PreparaƟon

2.3.1 Classified InformaƟon

The Government does not anƟcipate the need for classified responses. The only anƟcipated need may be in reference to classified programs showing past experience. Unclassified details related to past experience should be provided in the unclassified porƟon of the proposal, limiƟng program specific classified details to a classified key for cross reference. Under no circumstances shall offerors include classified material--and neither will the Government accept or evaluate any--in the technical proposal. If a classified key is required for past experience, the following protocol shall be used:

The classified key shall be provided within a one-page, standalone classified supplement.

The Offeror shall submit at the appropriate classificaƟon (TOP SECRET/SENSITIVE COMPARTMENTED INFORMATION, TOP SECRET, SECRET, Etc.) level. Each entry in the classified key shall be referenced to the unclassified proposal volume, page number, and paragraph number to which it applies. The one-page classified key will not count against the page limitaƟons for Volume II, paragraph 4.0.

If the Offeror wishes to submit a classified key, the Offeror shall submit the request in wriƟng to the PCO (informaƟon found in Sec L, 2.4). The PCO shall provide requested informaƟon by encrypted email or DoD SAFE transmiƩal.

2.3.2 Cross-Referencing

To the greatest extent possible, each volume shall be wriƩen on a stand-alone basis so that its contents may be evaluated with a minimum of cross referencing to other volumes of the proposal. InformaƟon required for proposal evaluaƟon which is not found in its designated volume will be assumed to have been omiƩed from the proposal.

The only excepƟon would be referencing the Small Business SubcontracƟng Plan delivered in Volume IV, Contract DocumentaƟon, from within Volume II, Technical, for the purpose of demonstraƟng compliance with the SecƟon M evaluaƟon criterion for small business under the Program Management Subfactor.

2.3.3 Tables of Contents

Each volume shall contain a Table of Contents. Tab indexing shall be used to idenƟfy secƟons. Tables of Contents shall not count against the page limitaƟons for their respecƟve volumes.

2.3.4 Acronym Lists

Each volume shall contain a glossary of all abbreviaƟons and acronyms used, and with the full name for each. Glossaries do not count against the page limitaƟons for their respecƟve volumes.

2.3.5 Binding and Labeling

Not applicable.

2.3.6 Electronic Offers

2.3.6.1

The Offeror shall provide digital copies of their proposal. For electronic copies, indicate on each DVD/CD the volume number(s) and Ɵtle(s). The Offeror shall use separate files to permit rapid locaƟon of all porƟons, including subfactors, exhibits, annexes, and aƩachments. Each volume shall be in a different directory on a DVD/CD. If files are compressed, the necessary decompression program must be included. The electronic copies of the proposal shall be submiƩed in their naƟve format readable by Adobe Acrobat Reader, MicrosoŌ (MS) Office Excel, PowerPoint, Project, and Word, as applicable.

2.3.6.2 AddiƟonal format instrucƟons for Cost/Price Volume

2.3.6.2.1

Electronic File Submission. The official copy of the Offeror's Cost/Price Volume shall be submiƩed in the following electronic formats as applicable: PDF Acrobat

8.0 (with "Select", "Print", and "Copy" enabled to allow for text and graphics transfer), MicrosoŌ (MS) Word , MS Excel , MS Project , and MS PowerPoint . All electronic files shall be compaƟble with MicrosoŌ Windows

117. In the event of any discrepancies in data across files in different formats the MS Excel file, or file containing the original calculaƟons, shall be controlling.

2.3.6.2.2 All files constructed in MicrosoŌ Excel shall use formulas instead of just pasted values to preserve any calculaƟon logic within the file, including summaries and totals. The Offeror shall provide electronic copies of all cost/pricing models that are used for developing its esƟmate. All Excel files shall have working formulas.

Offerors shall use the “group and Outline” feature of MS excel to facilitate the ease of proposal analysis. If the model requires mulƟple MS Excel spreadsheets, the “link cell” feature shall be used. The cost/price proposal submiƩed shall be consistent with the Offeror’s approved esƟmaƟng system and shall duplicate the logic and mathemaƟcal formulas reflected in the official copy of its proposal.

2.4 DistribuƟon and Proposal SubmiƩal

Proposals shall be addressed to the PCO and electronically delivered to:

SSC/SYD89/SFPEO-SCP/PK

AƩn: Lt. Col John Purcell john.purcell.3@spaceforce.mil 3548 Aberdeen Ave SE Bldg 413 Kirtland AFB, NM 87117

If hand-delivering digital copies of proposals, arrange with the PCO using contact informaƟon located in SecƟon A of the model contract/solicitaƟon to coordinate delivery. If using a delivery service, note neither the Government nor the delivery services is responsible for a late submiƩal.

Proposals shall arrive at this locaƟon no later than TBD, Albuquerque, NM local Ɵme, on TBD.

Proposals received aŌer the date and Ɵme specified shall be treated in accordance with FAR 52.215-1.

3 Volume I, ExecuƟve Summary

In the execuƟve summary volume, the Offeror shall provide the following informaƟon:

The ExecuƟve Summary of the enƟre proposal should be concise, to include addressing the significant risks, and highlighƟng any key or unique features, excluding cost/price. The salient features should Ɵe in with SecƟon M evaluaƟon factors/subfactors. Any summary material presented here shall not be considered as meeƟng the requirements for any porƟons of other volumes of the proposal and will not be used in evaluaƟon for any criteria.

4 Volume II, Technical

4.1 General

The Technical Volume should be specific and complete. Legibility, clarity, and coherence are very important. Proposals will be evaluated against the criteria of the Technical Subfactors defined in SecƟon M, EvaluaƟon Factors for Award. Using the instrucƟons provided below, provide as specifically as possible the actual methodology you would use for accomplishing/saƟsfying these subfactors. All requirements specified in the solicitaƟon are mandatory. By your proposal submission, you are represenƟng that your firm will perform all the requirements specified in the solicitaƟon. It is not necessary or desirable for you to tell us so in your proposal. Do not merely reiterate the objecƟves or reformulate the requirements specified in the solicitaƟon.

4.2 Volume OrganizaƟon

The Technical Volume shall be a consolidated technical proposal of the TO PWSs at SecƟon J and the consolidated technical volume will include a Cross Reference Matrix which provides traceability to each TO proposal to enhance efficient evaluaƟon. It shall be organized according to the following general outline:

• Volume II, Technical o Table of Contents o Technical Volume NarraƟve

• Subfactor 1, Systems Engineering Response

• Subfactor 2, Program Management Response

• Staffing Matrix and Stacked Area Chart

• TransiƟon Plan

• Vol II, AƩachments o AƩachment 1, Cross Reference Matrix o AƩachment 2, Acronym List o AƩachment 3, Contractor Work Breakdown Structure (CWBS).

The Contractor defines the CWBS, to a minimum of the third level, using the level one PWS Breakdown Structure as follows:

Systems Engineering Engineering

Development IntegraƟon Sustainment Cybersecurity Program Management

4.3 Technical Subfactors and InstrucƟons for Specific Content

4.3.1 Subfactor 1, Systems Engineering

4.3.1.1

Describe the Offeror’s overall system engineering approach to execute the aƩached 3 TO PWS (SecƟon J AƩachment 2-4) in the HADES environment defined in the SecƟon J AƩachment 1, (Sec. M. 4.3.1.1).

4.3.1.2 Describe how the offeror has applied their system engineering approach to NaƟonal Space enterprise soŌware intensive systems and low-cost Research and Development systems in both cloud and local implementaƟons. The idenƟfied system engineering approach shall illustrate cost/schedule/performance trade-offs and a focus on system up-Ɵme, cost reducƟon, and rapid response to requirements. (Sec. M. 4.3.1.2)

4.3.1.3 Describe how the Offeror’s ConfiguraƟon Management approach maintains system configuraƟon across the ground system infrastructure, operaƟonal floors, and missions. (Sec. M. 4.3.1.3.)

4.3.2 Subfactor 2, Program Management

4.3.2.1 Staffing Matrices/Labor Profile (Sec. M. 4.3.2.1)

4.3.2.1.1 Staffing Matrices

Using the format in Table 4.1a, Staffing Matrix per TO shown below, the Offeror shall provide a completed Matrix that covers the first 12-months starƟng with the first day aŌer transiƟon period has ended for each TO (listed below).

• CUE/COM

• JAGUAR

• Ground Support

Table 4.1a, Example format for Staffing Matrix per Task Order 1

GWBS

(Level 1)

CWBS

(Level 2, 3+)

PosiƟon Labor Cat Company/ Subcontractor

# People Total Hours (per Task Order)

Totals per Task Order (Total # People)

(Total # Hours)

Table 4.1b, Example format for Staffing Matrix per Task Order 2

(Level 1)

CWBS

(Level 2, 3+)

PosiƟon Labor Cat Company/ Subcontractor

# People Total Hours

Totals per Task Order (Total #

Using Table 4.2, Example format for Total Staffing Matrix Roll-up, the Offeror shall provide a completed Matrix to show the collecƟve staffing work in total for all TOs.

The hours shall represent all hours per labor category for all TOs periods of performance. The Staffing Matrix shall be consistent with labor esƟmates and bases of esƟmates in Vol III, Cost/Price. If the Offeror is using Department of Labor Standard OccupaƟonal Codes (SOC) rates for the proposal, provide the SOC code for each labor category and a cross reference to their posiƟon Ɵtle and labor category.

Table 4.2, Example format for Total Staffing Matrix Roll-up

(Level 1)

CWBS

(Level 2, 3+)

PosiƟon Labor Cat Company/ Subcontractor

# People Total Hours

4.3.2.1.2 Labor Profile (Stacked Area Charts)

The Offeror shall provide a breakout of labor hours associated with each TO per month for the 12- months aŌer transiƟon period. Use a format like Table 4.3 and Figure 4.1, below. Figure 4.1, below, is a “Stacked Area Chart” produced in MS Excel, using the data in Table 4.3, below.

Table 4.3, Example format for Ɵme phased labor allocaƟon Table

1 2 3 4 5 6 7 8 9 10 11 12

CUE/COM 60 60 60 20 20 20 20 20 20 20 20 60

JAGUAR 0 0 0 0 0 0 0 0 0 0 0 0

Ground Support 0 0 0 0 0 20 70 100 50 2 0 0 Total Hours 60 60 60 20 20 40 90 120 70 22 20 60

The Offeror shall provide a breakout of labor hours associated with each posiƟon per month for the 12- months aŌer transiƟon period. Use a format like Table 4.4 and Figure 4.2, below. Figure 4.2, below, is a “Stacked Area Chart” produced in MS Excel, using the data in Table 4.4, below.

Table 4.4, Example format for Ɵme phased by posiƟon labor allocaƟon tab Example Categories

JAN FEB MAR APR MAY JUN

System Admin

12 15 22 7 15 27

Network Engineer

12 15 22 7 15 27

ISSE 12 15 22 7 15 27

PM 12 15 22 7 15 27

Eng 12 15 22 7 15 27

CRO 12 15 22 7 15 27

4.3.2.2 Personnel Security Requirements:

The Offeror shall describe its approach to meet personnel security requirements. This technical effort will be performed at the Unclassified or CUI level, Secret, and at the TS/SCI level. (Sec. M. 4.3.2.2)

4.3.2.3 Emerging Requirements.

To assess the Offerors’ ability to address emerging requirements, use the following assumpƟons:

three TOs (see secƟon 4.3.2.1.1) are ongoing per respecƟve PWS with appropriate resources allocated. In addiƟon to these TOs, a potenƟal development acƟvity may be scheduled to begin twelve months aŌer contract award. An addiƟonal TO (HADES IDIQ PWS, secƟon 2.5) would be created for this effort. (Sec. M. 4.3.2.3)

The Offeror shall provide a descripƟon of changes due to emerging requirements using their Staffing Matrix and Labor Profile established in accordance with L 4.3.2.1 as a baseline. (Sec. M.

4.3.2.3)

The Offeror shall describe the management processes used to determine and respond to the emerging requirement. (Sec. M. 4.3.2.3)

Describe how the offeror has applied their management process for emerging requirements.

(Sec. M. 4.3.2.3.)

4.3.2.4 TransiƟon:

The Offeror shall provide a transiƟon plan that describes their transiƟon approach to include risks and risk miƟgaƟon plans to meet all transiƟon requirements idenƟfied in HADES IDIQ PWS, secƟon 2.1.1, to accomplish an effecƟve transiƟon and assume responsibility for performing the TOs in this solicitaƟon. (Sec. M. 4.3.2.4)

4.3.2.5 Small Business.

The Offeror shall describe how their Small Business ParƟcipaƟon Commitment Document (SBPCD) will ensure the 25% small business requirement is met. Small business parƟcipaƟon consƟtutes small business uƟlizaƟon contribuƟons to contract performance at 1st Ɵer subcontract level. The percentage shall be based on percentage of small business costs/prices on labor CLINs only, to include FFP CLINs that are predominately labor (e.g., Sustainment). The percentage shall be calculated on an annual basis by dividing total small business expenditures by total labor costs/prices on all TOs on just those labor CLINs. (Sec. M. 4.3.2.5). The SBPCD will become part of the contract upon contract award.

4.3.3 Volume II, AƩachment 1, Cross-Reference Matrix

4.3.3.1

The Offeror must fill in the “Proposal Reference” column of the following Cross Reference Matrix and aƩach it to the Technical Volume.

Table 4.5, Cross Reference Matrix

Sect L Sect M Proposal Reference

4.0 4.0 Volume II, Technical

4.3.1 4.3.1 4.3.1.1 Also:

4.3.1.3

4.3.1.1 Also:

4.3.1.3

4.3.1.2 4.3.1.2

4.3.2 4.3.2

4.3.2.1 4.3.2.1

4.3.2.2 4.3.2.2

4.3.2.3 4.3.2.3

4.3.2.4 4.3.2.4

4.3.2.5 4.3.2.5

5.0 5.0 Volume III, Cost/Price 5.1

Also 5.3.1

5.1 Also 5.3.1

6.2 6.2 Professional Employee CompensaƟon Plan 7 7 Past Performance

5 Volume III, Cost/Price

5.1 General InstrucƟons

The Cost/Price Factor volume shall contain the informaƟon requested in the paragraphs below.

Compliance with these requirements is mandatory. Failure to comply with these instrucƟons may result in a determinaƟon of non-compliance and/or rejecƟon of the Offeror’s proposal.

The Offeror shall submit other-than-cerƟfied cost or pricing data (per FAR 15.403-1(b), 15.403-3(a), and FAR 15.403-5) for the Government evaluaƟon. The proposal must contain sufficient details for the Government evaluaƟon of reasonableness, cost realism, and unbalanced pricing, and for the Government’s calculaƟon of the Most Probable Cost (MPC), which will become part of the Total Evaluated Price (TEP) for the best value decision. The burden of proof for credibility of proposed amounts rests with the Offeror.

The cost/price evaluaƟon will be an assessment of the data submiƩed in the Cost/Price Volume; the Government will not be responsible for evaluaƟng Offeror data submiƩed outside the Cost/Price Volume. If, aŌer receipt of proposal, the PCO determines that there is insufficient data available to complete the cost/price evaluaƟon, the Offeror shall be required to submit addiƟonal cost or pricing data upon request. The use of offeror formats is encouraged provided that all the required informaƟon is submiƩed. InformaƟon beyond what is required by this instrucƟon shall not be submiƩed, unless you consider it essenƟal to document or support your Cost/Price posiƟon.

The Government issued this solicitaƟon with the anƟcipaƟon of adequate price compeƟƟon; therefore, any cost/price documentaƟon requested shall not be cerƟfied cost or pricing data. However, in the event that adequate price compeƟƟon does not exist aŌer receipt of proposal, the Government reserves the right to request addiƟonal cost or pricing data as necessary from the Offeror and its subcontractors and may conduct negoƟaƟons with the Offeror, pursuant to FAR 15.403-4, in order to ensure a reasonable and realisƟc price/cost. Furthermore, the Offeror may be required to provide a CerƟficate of Current Cost or Pricing Data prior to award pursuant to FAR 15.406-2. The Offeror shall acknowledge the requirement to provide addiƟonal cost or pricing informaƟon and cerƟfy the data prior to award if/when requested by the Government.

5.1.1 Volume OrganizaƟon

The Offeror shall provide a consolidated Cost/Price Volume, organized as follows in Table 5.1:

Table 5.1, Cost/Price Volume OrganizaƟon Topic File Name Index/Table of Contents SecƟon 1 – Introductory SecƟon SecƟon 2 – Cost/Price Summaries per Task Order per CLIN (Cost CLINs only) SecƟon 3 – Discussion of Cost Elements per TO per CLIN (Cost CLINs only) SecƟon 4 – Discussion of Business Systems, Offeror Unique Approaches SecƟon 5 – Cost AƩachments per Task Order per CLIN AƩachment CP1 to Volume III: Working Excel Files – Cost/Price Summaries per TO per CLIN (Cost CLINs only)

AƩachment CP2 to Volume III: Prime’s Cost/Price Analysis of Subcontractors OrganizaƟons per Task Order

AƩachment CP3 to Volume III: Prime’s Cost/Price Analysis of Interdivisional

AƩachment CP4 to Volume III: Prime’s Cost/Price Analysis of Associate

AƩachment CP5 to Volume III: Prime/SubContractor Labor Hour Basis of EsƟmate

(BOE) by TO/CLIN/CWBS, Version 1: Pricing applied Version 2: Pricing redacted, this is the only content of Vol III that does not have cost/pricing

5.1.2 Rounding

All dollar amounts provided shall be rounded to the nearest dollar. All labor rates shall be rounded to the nearest penny.

5.2 Introductory SecƟon of the Cost/ Price Volume

As an introducƟon, the Offeror shall provide comprehensive narraƟve support for the Cost/Price Volume for each CLIN in each individual TO, and the Data Rights for the overall contract Total Proposed Price (TPP). The narraƟve shall explain the philosophy, methodology and assumpƟons used in proposing the dollar amounts. Any apparent imbalances in the pricing, any unrealisƟcally low amounts, and any apparent pricing anomalies shall be clearly explained. The Government expects that consistency exists between the Technical and Cost/Price Volume; any Offeror-intended inconsistency shall be clearly explained and convincingly demonstrate how the promised performance will be achieved at the proposed cost/price. (Reference Total Proposed Price, SecƟon L Appendix A)

5.2.1 Time-Phased, Person-Loading Graph.

The Offeror shall provide a Ɵme-phased, person-loading bar graph – one for each Cost Plus Award Fee (CPAF) CLIN. The verƟcal axis shall be in hours. The horizontal axis shall be in quarters. The bars will be layered – boƩom for prime hours and each stack on top will be for each non-prime with at least 10% of the proposed dollars for each TO.

5.2.2 Offeror Summary Table

The Offeror shall complete Table 5.2 below for each TO, lisƟng all companies – prime, subcontractors, and team members – who will be involved with the performance and management of the contract within the five TOs. If the relaƟonship is not a prime subcontractor relaƟonship, provide the legal definiƟon of the relaƟonship between the enƟƟes. (Prime Plus Non-Prime Companies greater than 10% of total proposed dollars for each TO).

Table 5.2, Offeror Summary Table Company Name

Cage Code

DCMA

Cognizant Office (Address, Name, & Phone # of

ACO)

Place of Performance

Brief Work DescripƟon (Program Responsibility)

Total Proposed Amount

Percentage of Total Proposal Dollars (Sum of all

CLIN

Prices)

Note: Offeror Summary Table NOT requested for Firm-Fixed Price CLINs

5.3 Cost/Price Summaries EsƟmaƟng Techniques and Methods

When responding to the Cost/Price Volume requirements in the solicitaƟon, the Offeror and associated subcontractors may use any generally accepted esƟmaƟng technique, including contemporary esƟmaƟng methods (such as Cost-to-Cost and Cost-to-Non-Cost EsƟmaƟng RelaƟonships (CERs), commercially available parametric cost models, in-house developed parametric cost models, etc.), to develop their esƟmates. The Offeror shall provide supportable raƟonale for the esƟmaƟng methods and any allocaƟon techniques used. If necessary, reasonable and supportable allocaƟon techniques may be used to spread hours and/or costs to lower levels of the Contractor work breakdown structure.

5.3.1 Offeror’s Total Proposed Price (TPP) CalculaƟon

The Offeror shall complete and submit SecƟon L Appendix A below, in calculaƟng the Offeror’s TPP. The Offeror shall comply with the parameters in Appendix A and this paragraph in submiƫng the proposal amounts.

Base Fee: No base fee is allowed.

Award Fee Pool: The Offeror shall propose an award fee percentage to be applied to each IDIQ CLIN scope of work. The award fee percent defined for each IDIQ CLIN work scope will be applied to the corresponding efforts in each of the CPAF task orders. Each task order will define the award fee events and corresponding award fee pool allocaƟons. The Government award fee evaluaƟons will occur at the IDIQ level in accordance with the award fee plan.

In calculaƟng the award fee dollars, the award fee percent shall be applied to the direct labor and associated indirect labor costs.

See Paragraph 5.4.4 for further instrucƟons regarding Award Fee.

5.3.2 Cost Element Summaries:

Note: Cost Element Summaries are not required for Firm-Fixed Price (FFP) CLINs.

For each TO, the Offeror shall provide a Cost Element Summary for each Cost Reimbursable (CR) Travel and ODC CLIN and each CPAF CLIN. The Cost Element Summary must show at least the following informaƟon, as applicable: labor hours and cost for direct labor, indirect costs (e.g. fringe, overhead, G&A, etc.), materials, travel, other direct costs (idenƟfy components making up other direct costs), cost of money, and profit/fee. The format should be base Ɵmes rates equals dollars, by Offeror’s accounƟng year, consistent with the Offeror’s rate structure. Offeror’s accounƟng year is the 12-month period in which the company’s rates are defined (e.g., Oct-Sep, Jul-Jun, or Jan-Dec). The Offeror shall define the Ɵme period for the Offeror’s accounƟng year and idenƟfy the calendar year (e.g. Jan YY-Dec YY) that the Offeror’s accounƟng year covers. Provide adequate explanaƟon for each proposed cost element. The base upon which the rate is applied should be clearly traceable and explained. Submit the Cost Element Summaries, in MicrosoŌ (MS) Office Excel, with working formulas. Printed copies shall be submiƩed in SecƟon 2 to the Cost/Price Volume. Each TO, opƟon, and CLIN will be on a separate worksheet in the MS Excel file.

Table 5.3 and Table 5.4 below are examples of Cost Element Summaries to be used as a guide (this can be tailored to reflect different cost elements or cost accounƟng pracƟces).

Table 5.3, Example Cost Element Summary

Task Order: 0X Base/OpƟon X

CLIN: XXXX

Labor Hour Year XXXX Year XXXX Total

Prime Hours Interdivisional Subcontractor

Total of All Hours

Table 5.4, Example Cost Element Summary Task Order:

XX

CLIN: XXXX

Year XXXX Year XXXX Total Total

Cost Elements

Base Rates Dollars Base Rates Dollars Hours Dollars

Prime Labor Hours

PM 100 $80.00 $8000 100 $80.00 $8000

Eng 1 100 $70.00 $7000 100 $70.00 $7000 Eng 2 100 $60.00 $6000 100 $60.00 $6000 Eng 3 100 $50.00 $5000 100 $50.00 $5000 Admin 1 100 $40.00 $4000 100 $40.00 $4000 Admin 2 100 $30.00 $3000 100 $30.00 $3000 Admin 3 100 $20.00 $2000 100 $20.00 $2000 Total Hours 700 $50.00 $35,000 700 $50.00 $35,000 1400 $70,000

Fringe $35,000 40.00% $14,000 $35,000 40.00% $14,000 $28,000 Overhead $35,000 80.00% $28,000 $35,000 80.00% $28,000 $56,000 Materials $1,000 $1,000 $2,000 Travel $1,000 $1,000 $2,000 Other Direct Costs

$1,000 $1,000 $2,000

Subcontractor

$2,000 $2,000 $4,000

Subcontractor

$2,000 $2,000 $4,000

Interdivisional

$3,000 $3,000 $6,000

Interdivisional

$3,000 $3,000 $6,000

G&A $35,000 50.00% $17,500 $35,000 50.00% $17,500 $35,000 Subtotal Cost $107,500 $107,500 $215,000

COM $1,075 $1,075 $2,150

Total Cost Plus

COM

$108,575 $108,575 $217,150

Award Fee $107,500 6.00% $6,450 $107,500 6.00% $6,450 $12,900 Total Cost Plus Award Fee

$115,025 $115,025 $230,050

5.4 Discussion of Cost Elements by Task Order by CLIN

5.4.1 Mapping of Technical Proposal to Basis of EsƟmate

The Offeror shall provide mapping of the concepts proposed in the Technical Proposal to the Basis of EsƟmates (BOEs). The Offeror shall link the proposed technical concept for each technical subfactor to the TO-CLIN-PWS-WBS-Tasks as shown in the Table below:

Table 5.5 is an example of the mapping. Provide the Table as an aƩachment in SecƟon 5 to the Cost/Price Volume.

Table 5.5 is an example of the mapping. Provide the Table as an aƩachment in SecƟon 5 to the Cost/Price Volume.

Table 5.5, Example Mapping of Technical Proposal to BOE

Technical Subfactor

Approach Task Order

CLIN PWS CWBS Tasks Hours

1 Zebra 01 0001 1.5.1, 1, 2, 3, 6, 20,000

Design 1.2.2 10 Effort

5.4.2 Contractor Work Breakdown Structure (CWBS) Summaries

The Offeror shall provide a summary of the hours and dollars by CWBS (to Level 3) per TO. Table 5.6 is an example of the WBS summary.

Table 5.6, Example CWBS

Summary Task

Order CWBS CLIN Prime

Hours Prime Cost Sub#1

Hours Sub#1 Cost Sub#2

Hours Sub#2 Cost

1.2.3 86,000 17,000,000 10,000 $2,000,000 5,000 $1,000,000

2.1.2 86,000 17,000,000 10,000 $2,000,000 5,000 $1,000,000

Total

5.4.3 Labor Hour Basis of EsƟmate

The Offeror shall explain the labor hours proposed for the prime in this secƟon. Labor hours for the subcontracts shall be discussed in the subcontract secƟon.

For each TO, the Offeror shall prepare a Basis of EsƟmate (BOE) by Contract Work Breakdown Structure (CWBS) to Level 3 for each CR Travel and ODC CLIN and each CPAF CLIN. The BOEs are to provide sufficient informaƟon for the Government to evaluate the proposal. The BOE must be fully and clearly traceable to the hours in the cost element summaries, and provide visibility in how the basis for these cost elements were developed.

The BOEs shall clearly idenƟfy the types, quanƟƟes and skill mix of labor hours proposed as well as detail the raƟonale and jusƟficaƟon for the esƟmates used. The labor hours must be separated out by the different types of labor, CLINs, and Ɵme-phased by Offeror’s AccounƟng Year. Labor categories shall not be combined into composite categories. All labor proposed must be discretely idenƟfied by category, rate, and year uƟlized. Proper presentaƟon, adequate supporƟng documentaƟon, esƟmaƟng ground rules and assumpƟons, methodologies, constraints, and sufficient relevant informaƟon shall be provided to enable the Government to understand all assumpƟons behind the Offeror’s proposal. From the informaƟon requested, the Government should be able to replicate the calculaƟons of all the proposed hours and dollars. All the calculaƟons should be easily idenƟfiable.

At a minimum, the Offeror shall idenƟfy and provide raƟonale and jusƟficaƟon for the categories below:

a. Labor Hour EsƟmaƟng RaƟonale: The proposal shall show the data (and sources) that serve as the foundaƟon for the labor esƟmate, the analyses, and the calculaƟons that resulted in the proposed labor hour esƟmate.

Historical Experience: If the source of data is analogous programs, the Offeror shall explain why the programs are relevant. The Offeror shall explain the past experience, explain how the past experience relates to the current effort, including similariƟes and differences, and show the calculaƟon of prior cost data as adapted to the current effort. All calculaƟons need to be clear, error-free, and contain the logic trial. If factors are used in esƟmaƟng the hours, the Offeror shall explain the independent variable, and the historical data that demonstrate the existence and accuracy of the relaƟonship. The Offeror shall explain the steps and the mathemaƟcal calculaƟons that resulted in the proposed esƟmaƟng factor.

Discussion: In all cases, include a discussion of the proposed labor-skill mix and Ɵme phasing of the effort over the period of performance.

b. Skill Mix: IdenƟfy and jusƟfy how the proposed labor skill mix was derived.

c. Scope: IdenƟfy the BOE’s scope of work and explain how the proposed BOE relates to the TO

Scope of work.

d. Basis for the Proposed BOE: IdenƟfy and explain the basis for the proposed BOE.

e. Period of Performance: IdenƟfy the proposed period of performance by Month-Year to Month-

Year

f. Tasks: Each task should include:

A detailed task descripƟon of along with assumpƟons used in the BOE (e.g. length of Ɵme required to perform the task).

Labor Hour EsƟmaƟng RaƟonale, including the methodology used for esƟmaƟng the number of labor hours proposed for each task.

CalculaƟons of the hours.

Links to the technical concept that is proposed in the technical volume. If a specific technical concept is not required by the task, enter “N/A”.

5.4.4 Rates

The Offeror shall complete SecƟon L Appendix B and Appendix C with the Offeror’s proposed labor categories and the corresponding CPAF/FFP rates for each offeror’s accounƟng year following the instrucƟons outlined within this secƟon. The dollars and rates proposed in SecƟon L Appendices B and C shall represent the dollars and rates required in performing one labor hour for each labor category.

SecƟon L Appendix B will be incorporated into the contract at award as AƩachment 8 of the Basic IDIQ.

The labor categories and corresponding CPAF/FFP rates proposed in Appendix B shall be used in pricing all TOs to be issued by the Government against the Basic IDIQ in this solicitaƟon and future TOs, therefore the Offeror shall propose all labor categories and the corresponding CPAF/FFP rates that the Offeror anƟcipates will be used in the TOs idenƟfied in this solicitaƟon and possible TOs to be issued in the future.

Forward Price Rate Agreement/Forward Pricing Rate RecommendaƟon (FPRA/FPRR): The offeror is expected to use FPRAs, if available. If there is no FPRA, and FPRRs are available for use by the offeror, the proposal may use the FPRRs. If FPRAs and/or FPRRs are used the offeror shall submit the FPRAs and FPRRs.

If neither the FPRA no FPRR are used to price the offeror’s proposal, the offeror shall use rates that the company believes it will incur in the performance of the contract. The offeror shall submit substanƟaƟng data that went into the formulaƟon of the rates. An example of substanƟaƟng data includes actuals costs for the most recent five years and the calculaƟons that were used to derive the rates for pricing the proposal.

The responsibility for submiƫng substanƟaƟng data and showing the calculaƟons that lead to the proposed rates rests with the offeror. If the offeror does not submit the requested data for the Government’s evaluaƟon, the Government may use any available data in the Government’s calculaƟon.

5.4.4.1 SecƟon L Appendix B InstrucƟons

The Offeror shall complete SecƟon L Appendix B as laid out below:

For Labor Rate Pricing Tables, complete a Labor Rate Pricing Table idenƟfying the Labor Categories with the associated esƟmated costs for CPAF rates, FFP rates, and the applicable accounƟng year.

In Column (A), idenƟfy the Offeror’s proposed Labor Categories. The Labor Categories in Column

(A) shall idenƟfy the same Labor Categories in Column (A) of SecƟon L Appendix C.

In Column (B), idenƟfy the Offeror’s proposed esƟmated cost excluding Cost of Money (COM) for each Labor Category idenƟfied in Column (A). The total esƟmated cost in Column (B) shall idenƟfy the subtotal esƟmated cost in Column (F) of SecƟon L Appendix C for the corresponding Labor Category idenƟfied in Column (A).

In Column (C), idenƟfy the Offeror’s proposed COM for each Labor Category idenƟfied in Column (A). The COM in Column (C) shall idenƟfy the COM in Column (G) of SecƟon L Appendix C for the corresponding Labor Category idenƟfied in Column (A).

In Column (D), idenƟfy the Offeror’s proposed total esƟmated cost for each Labor Category idenƟfied in Column (A). The total esƟmated cost in Column (D) shall idenƟfy the total esƟmated cost in Column (H) of SecƟon L Appendix C for the corresponding Labor Category idenƟfied in Column (A).

In Column (E), the Offeror will place an “*”.

In Column (F), idenƟfy the Offeror’s proposed FFP labor rate for each Labor Category idenƟfied in Column (A). The FFP rate shall idenƟfy the FFP rate in Column (J) of SecƟon L Appendix C for the corresponding Labor Category idenƟfied in Column (A).

For the Award Fee Table, idenƟfy the Offeror’s proposed Award Fee percent for each Basic IDIQ CLIN idenƟfied in Column (A).

5.4.4.2 SecƟon L Appendix C InstrucƟons

The Offeror shall complete SecƟon L Appendix C as laid out below:

For Labor Rate Cost Element Summary Tables, complete Labor Rate Cost Element Summary Tables idenƟfying the Labor Categories with the associated direct labor rate, indirect costs, and total esƟmated cost for CPAF rates, FFP rates, and the applicable accounƟng year.

In Column (A), idenƟfy the Offeror’s proposed Labor Categories.

In Column (B), idenƟfy the Offeror’s proposed direct labor rate for each Labor Category idenƟfied in Column (A).

In Column (C) through (E), idenƟfy the Offeror’s proposed indirect costs for each Labor Category idenƟfied in Column (A), excluding Cost of Money (COM). The Offeror may add columns for the Offeror’s indirect costs elements and shall idenƟfy each indirect cost element when columns are added.

In Column (F), idenƟfy the Offeror’s proposed subtotal esƟmated cost for each Labor Category idenƟfied in Column (A). The subtotal esƟmated cost should be the sum of direct labor costs and indirect costs, excluding COM.

In Column (G), idenƟfy the Offeror’s proposed COM for each Labor Category idenƟfied in Column (A). The Offeror may add columns for the Offeror’s COM cost elements and shall idenƟfy each indirect cost element when columns are added.

In Column (H), idenƟfy the Offeror’s total esƟmated cost for each Labor Category idenƟfied in Column (A). The total esƟmated cost should be the sum of the subtotal esƟmated cost and COM.

In Column (I), the Offeror will place an “*”.

In Column (J), idenƟfy the Offeror’s proposed FFP labor rate for each Labor Category idenƟfied in

Column (A).

For the Award Fee Table, idenƟfy the Offeror’s proposed Award Fee percent for each Basic IDIQ

CLIN idenƟfied in Column (A).

5.4.5 Cost EsƟmaƟng RelaƟonships (CERs) — If the Offeror uses CERs, the Offeror shall explain the independent variable, dependent variables, the historical data to demonstrate the existence and accuracy of the relaƟonship, and include an explanaƟon detailing the mathemaƟcal calculaƟons that resulted in the proposed CER.

5.4.6 Travel by CLIN — For TOs that propose travel costs, the Offeror shall idenƟfy need for, locaƟon, and duraƟon of proposed travel as well as the number of trips and personnel by labor category. The proposal shall explain the allocaƟon of travel dollars to each affected CLIN.

5.4.7 Other Direct Costs (ODCs) — For TOs that propose ODCs, the Offeror shall provide a Table with each ODC item, explain the ODC item, need, basis of esƟmate, esƟmaƟng raƟonale, and calculaƟons resulƟng in the proposed amount.

5.4.8 Subcontractor/Inter-divisional transfers: The Offeror shall compete the following table for each

TO:

Non- Prime Comp any Name

Contr act Type

Subkt Propos ed Hours

Subcont ract Propose d Cost

Subcont ract Propose d Fee

Subcont ract Propose d Price

Prime Propos ed Hours

Prime Propos ed Cost

Prime Propos ed Fee

Prime Propos ed Price

The offeror shall provide informaƟon on each subcontractor/interdivisional/associate organizaƟon as a separate AƩachment (Prime’s Cost/Price Analysis of Subcontractors/Interdivisional/Associate OrganizaƟons per Task Order, CP2-CPX).

A) For non-prime companies where the proposed total price of the company is at least 10% of the total proposed price for each TO, the non-prime company shall be directed by the prime to submit a cost/price volume directly to the Government. The same pricing instrucƟons apply to these non-prime companies.

B) The prime Offeror shall submit to the Government its wriƩen analysis of all non-prime proposals. EvaluaƟon of subcontract proposals shall include direct labor hours and costs/prices that will flow up the prime to the Government. The prime Offeror is responsible for showing clear traceability from its subcontractor/vendor/partner proposed amounts to the prime’s evaluaƟon and to the WBS structure.

5.5 Discussion of Business Systems and Offeror Unique Approaches

5.5.1 Offeror’s Business System

The proposal shall indicate whether the Offeror has Government approval of the following systems:

AccounƟng System, EsƟmaƟng System, and Purchasing System. Note that “a cost-reimbursement contract may be used only when the contractor’s accounƟng system is adequate for determining costs applicable to the contract or order.” (Reference 16.301-3(a)(3)).

Companies with Approved Business Systems: If these systems have been approved by the Government, please provide evidence of the approvals. This informaƟon will be part of the basis of the Contractor Responsibility DeterminaƟon. Please affirm that the proposal costs and prices are calculated based upon the approved systems.

Companies with Business System Deficiencies: For each business system listed above that has Government- issued deficiency noƟficaƟons or has been deemed to be inadequate, the Offeror shall explain the cited inadequacy/deficiency, explain the Offeror’s proposed correcƟve acƟon plan, and shall state whether the plan has been accepted by the Government. The Offeror shall explain how the risks and impacts to the proposed cost/price have been miƟgated by the Offeror in the interim as the business system is being corrected.

Companies Not Required to Have Government-Approved Business Systems: If the Offeror’s systems are not required to be approved by the Government, the Offeror shall provide the following informaƟon:

AccounƟng System: the Offeror shall explain the Offeror’s system or systems for accounƟng methods, procedures, and controls established to gather, record, classify, analyze, summarize, interpret, and present accurate and Ɵmely financial data for reporƟng in compliance with applicable laws, regulaƟons, and management decisions, and may include subsystems for specific areas such as indirect and other direct costs, compensaƟon, billing, labor, and general informaƟon technology. Indicate whether the system has been reviewed by an external agency and provide the results of the external review. (Reference DFARS 252.242-7006).

EsƟmaƟng System: the Offeror shall explain the Offeror’s policies, procedures, and pracƟces for budgeƟng and planning controls, and generaƟng esƟmates of costs and other data included in proposals submiƩed to customers in the expectaƟon of receiving contract awards. EsƟmaƟng system includes the company’s (1) OrganizaƟonal structure; (2) Established lines of authority, duƟes, and responsibiliƟes; (3) Internal controls and managerial reviews; (4) Flow of work, coordinaƟon, and communicaƟon; and (5) BudgeƟng, planning, esƟmaƟng methods, techniques, accumulaƟon of historical costs, and other analyses used to generate cost esƟmates. Indicate whether the system has been reviewed by an external agency and provide the results of the external review.