Attachment 01 - Statement of Work Rev 0.pdf

General Materials or Services- Rev 1 04/21/2022

Statement of Work

For

General Materials or Services

Title: Subcontractor Pre-Award Proposal Audit and Accounting System Audit

Date: 9/8/2025

Revision Number: 0

Requisition Number: 382436

General Materials or Services - Rev 0 03/05/2025

Table of Contents

INTRODUCTION / BACKGROUND

1.1 OBJECTIVE

1.2 DESCRIPTION OF WORK – GENERAL

1.3 DESCRIPTION OF WORK – SPECIFIC

DELIVERABLES

2.1 Deliverables

PLACE OF PERFORMANCE

3.1 Onsite Work Location/Potential Access Requirements

3.2 Site Access and Work Hours

3.3 Badging

REQUIREMENTS

4.1 Engineering Requirements

4.2 Environmental, Safety, and Health Requirements

4.3 Quality Assurance Requirements

ACCEPTANCE CRITERIA

CONFIGURATION MANAGEMENT

6.1 Configuration Management Requirements

6.2 Applicable Standards

6.3 Verification/Hold Points

QUALIFICATIONS

SPECIAL REQUIREMENTS

8.1 Use of Government Vehicles

8.2 Government Property

8.3 Hanford System Access Requirements

8.4 Electrical Components

8.5 Section 508 of Rehabilitation Act Applicability

ACCESS AUTHORIZATION/CLEARANCE REQUIREMENTS

MEETINGS

10.1 Meetings

INTERFACE/NOTIFICATIONS

INTRODUCTION / BACKGROUND

The Department of Energy, Hanford Field Office, (DOE-HFO) manages the Hanford Site working toward protecting the workers, public, and environment by further reducing risk, as well as providing the necessary infrastructure for continued safe and effective cleanup operations, access and use. This is accomplished by work performed by contractors and subcontractors, to ensure the safety of Hanford cleanup.

As a Prime Contractor to the U.S. Department of Energy, Hanford Mission Integration Solutions (HMIS) is responsible for providing direct support to the DOE-HFO and its contractors with cost effective infrastructure and site services integral and necessary to accomplish the Hanford Site environmental cleanup mission.

HMIS Internal Audit is responsible for providing independent, objective assurance and consulting activity designed to add value and improve an organization’s operations on behalf of the DOE-HFO in support of HMIS’s contractual mission.

1.1 OBJECTIVE

HMIS Internal Audit requires the services of an experienced subcontractor to provide a variety of services and support functions associated with its Prime Subcontracts with the DOE-HFO. The purpose of the subcontract is to establish a mechanism to obtain External Auditing Services to perform Accounting System Audits and Proposal

Audits. This scope of work will vary depending on the Subcontractors and will be issued as individual task order releases under this Master Subcontract Agreement.

1.2 DESCRIPTION OF WORK – GENERAL

The subcontractor shall provide technically qualified resources that work as a part of a team under the direct oversight of HMIS. Subcontractor resources shall be responsible for independently planning, organizing, and performing a wide variety of non-hazardous specialized administrative/technical duties in support of the successful completion of goals and deliverables. Additionally, the subcontractor shall furnish all necessary labor, technical and professional services, supervision, materials, tools, equipment, consumables, and payment of any applicable taxes to perform all operations necessary and required to perform the scope as directed by HMIS.

Unless otherwise approved, the subcontractor shall work in accordance with HMIS subcontract requirements, operating policies and procedures and shall be responsible for execution of the work in accordance with the quality standards and requirements specified for assigned project and facility.

Specifically, HMIS requires a subcontractor to provide: Accounting System Audits and Proposal Audits.

1.3 DESCRIPTION OF WORK – SPECIFIC

The work products and services to be provided, including any specific HMIS standards and requirements, required for the successful completion of this work activity includes

Task 1- Proposal Audit

Complete subcontractor pre-award proposal audit in accordance with the performance audit standards of Generally

Accepted Government Auditing Standards (GAGAS) including providing a completed set of working papers for the audits in PDF and/or source format (formatted to one page for Excel files) and issuing reports in accordance with

GAGAS standards under the direction and approval of HMIS Internal Audit.

Ensure subcontractors can meet HMIS prime contract requirements:

• Subcontractor timecards for non-fixed-price and cost reimbursable subcontracts and non-fixed-price and cost reimbursable sub tiers.

• The timecards must reflect actual hours worked.

• The subcontractor timecards must be signed by the subcontractor employee and certified by the subcontractor employee’s supervisor prior to the Contractor obtaining them and prior to payment.

Task 2- Accounting System Audit

Complete subcontractor Accounting System Audit in accordance with the performance standards of Generally

Accepted Government Auditing Standards (GAGAS) including providing a completed set of working papers for the audits in PDF and/or source format (formatted to one page for Excel files) and issuing reports in accordance with

GAGAS standards under the direction and approval of HMIS Internal Audit.

Ensure subcontractors can meet HMIS prime contract requirements:

• Subcontractor timecards for non-fixed-price and cost reimbursable subcontracts and non-fixed-price and cost reimbursable sub tiers.

• The timecards must reflect actual hours worked.

• The subcontractor timecards must be signed by the subcontractor employee and certified by the subcontractor employee’s supervisor prior to the Contractor obtaining them.

Task 3- Proposal Audit and Accounting System Audit (combination of Task 1 and Task 2 outlined above).

Complete subcontractor Proposal Audit and Accounting System Audit in accordance with the performance standards of Generally Accepted Government Auditing Standards (GAGAS) including providing a completed set of working papers for the audits in PDF and/or source format (formatted to one page for Excel files) and issuing reports in accordance with GAGAS standards under the direction and approval of HMIS Internal Audit.

All Tasks

The subcontractor’s methodology should be discussed in detail at the entrance meeting as well as the communication strategy between the subcontractor and internal audit. The methodology will be evaluated based on meeting the objectives of the SOW requirements. An audit plan is to be submitted to the Buyers Technical

Representative (BTR) and approved prior to performing fieldwork.

If any issues or concerns in this area arise during this engagement, Subcontractor will discuss them with HMIS prior to continuing with the engagement.

Any changes to the audit team as proposed in the Master Subcontractor Agreement must be approved by the BTR.

In the event of a conflict between this SOW and the Master Subcontract Agreement (including the Statement of

Work for External Audit Services – Subcontractor Incurred Cost Examinations included within the Subcontract), the terms of this SOW shall control, but only to the extent of such conflict.

It is the expectation of HMIS that all plans, fieldwork and final audit reports are submitted to HMIS with zero (0) errors, including grammatical. All noted errors found will be rejected and rework will be completed at the cost of the Subcontractor. Subcontractor is required to have fieldwork and final reports submitted to the BTR no later than the following, unless extenuating circumstances require documented justification and approval of the extension(s):

Task 1 Proposal Audit: Turnaround time (8-10 weeks from entrance meeting)

Task 2 Accounting System Audit: Turnaround time (5-7 weeks from entrance meeting)

Task 3 Proposal Audit and Accounting System Audit: Turnaround time (10-12 weeks from entrance meeting)

DELIVERABLES

2.1 Deliverables

Will deliverables be required to be furnished by the Subcontractor: Yes

If deliverables are required, the specific deliverables, dates for completion, reviews, etc., are as follows:

Task 1 Proposal Audit: Turnaround time (8-10 weeks from entrance meeting)

Task 2 Accounting System Audit: Turnaround time (5-7 weeks from entrance meeting)

Task 3 Proposal Audit and Accounting System Audit: Turnaround time (10-12 weeks from entrance meeting)

HMIS Internal Audit will review draft work papers prior to execution of final report(s). HMIS Internal audit will review work papers within 3 business days and provide feedback, if any for revision(s) to the final working papers and report(s).

Final set of working papers are delivered after review of HMIS Internal Audit with no errors along with Final

Report(s) no later than the scheduled defined above based on task.

All workpapers and audit support shall be uploaded to the File Transfer Site (FTP) due to the sensitive nature of the documentation.

QA Review/Peer Review: Provide a copy of most recent external QA Review performed by another external firm as required by GAGAS standards when the contract is issued.

Progress Report - Subcontractor shall submit a written report showing actual man-hours expended versus planned and scheduled progress versus actual progress giving details of Work completed in relation to the approved schedule, together with a two (2) week "look ahead" which provides details of how the Work will be completed by the 15th of each month.in conjunction with Estimated Billing defined in the Master Subcontractor Agreement.

The purpose of the meetings is the exchange of work-related information.

PLACE OF PERFORMANCE

Will work be performed on the Hanford site: No-Work shall be performed offsite at the primary place of business, or other location as designated by the subcontractor.

3.1 Onsite Work Location/Potential Access Requirements

The primary work location under this subcontract shall be the subcontractors work location.

3.2 Site Access and Work Hours

Hanford personnel at the Hanford Site work a standard 4/10 schedule. The standard work week consists of ten (10) hours of work between 6:00 a.m. and 4:30 p.m. with one-half hour designated as an unpaid period for lunch, Monday through Thursday.

Work performed outside normal operating hours shall be coordinated and/or approved through the BTR and/or the

Procurement Specialist prior to performing the work.

3.3 Badging

Not Applicable

REQUIREMENTS

The requirements listed below are to identify specific standards the subcontractor and subcontractor personnel will be obligated to work to in support of this statement of work.

4.1 Engineering Requirements

Engineering requirements applicable: No

4.2 Environmental, Safety, and Health Requirements

The Subcontractor shall perform work safely, in a manner that ensures adequate protection for employees, the public, and the environment, and shall be accountable for the safe performance of work. The Subcontractor shall comply with and assist the Buyer in complying with environmental and safety requirements of all applicable laws, regulations, and directives.

The subcontractor shall exercise a degree of care commensurate with the work and the associated hazards. The

Subcontractor shall ensure that management of environmental and safety functions and activities is an integral and visible part of the Subcontractor’s work planning and execution processes. As a minimum, the Subcontractor shall:

• Thoroughly review the defined scope of work;

• Identify hazards and environmental and safety requirements;

• Analyze hazards and implement controls;

• Perform work within controls; and

• Provide feedback on adequacy of controls and continue to improve safety management.

The Subcontractor shall flow down all environmental and safety requirements to the lowest tier Subcontractor performing work on the Hanford site commensurate with the risk and complexity of the work.

Prior to start of work the Subcontractor shall work with the HMIS BTR to do a Job Hazard Analysis (JHA).

All Subcontractor and sub-tier employees shall have completed OSHA Hazard Communication training that meets the requirements of HMIS-PRO-SP-13299, Hazard Communication. See HMIS-PRO-SP-10468, Chemical

Management Process, for more information.

Subcontractors and its lower-tier subcontractors shall be responsible to complete an Employee Job Task Analysis

(EJTA) in accordance with HMIS-PRO-SP-11058 for any of the following situations:

• For any subcontractor employee who will be on the Hanford Site for more than 30 days in a year.

• For any subcontractor employee who may potentially be exposed to hazards (e.g. radiological, beryllium, hazardous wastes, noise) while performing in accordance with the subcontract statement of work.

• For any subcontractor employee enrolled in a medical or exposure monitoring program required by 10

CFR 851, and/or any other applicable federal, state or local regulation or other obligation.

If any of the above conditions are met, the Subcontractor and its lower-tier subcontractor employee is to have a hhttp://procedures.ms.rl.gov/procedure.cfm/MSC-PRO-WP-13299 http://procedures.ms.rl.gov/procedure.cfm/MSC-PRO-WP-10468 http://procedures.ms.rl.gov/procedure.cfm/MSC-PRO-WP-11058 current approved EJTA prior to that employee beginning work on the Hanford Site.

Buyer’s Safety and Health Procedures are available on the internet at https://hmis.hanford.gov/page.cfm/SubcontractorForms/Construction. The documents on this site are kept current and are available for Subcontractors and lower-tier Subcontractor use.

Unique or specific requirements: No

4.3 Quality Assurance Requirements

The work activities for this Statement of Work (SOW) have been designated as a Quality Level F - Q Level 3 - GS.

Quality Assurance Level 3 due to the requirement to verify current CPA licensure and other professional certifications for personnel performing the periodic audit and compliance reviews. The subcontractor shall be responsible for performing quality workmanship and shall conduct the quality control measures necessary to ensure work conforms to referenced codes and standards, and other requirements defined in this SOW.

ACCEPTANCE CRITERIA

HMIS IA will provide concurrence to obtain management responses and issue finals after reviewing draft workpapers and audit report(s).

CONFIGURATION MANAGEMENT

6.1 Configuration Management Requirements

There are no specific Configuration Management requirements applicable to this SOW.

6.2 Applicable Standards

There are no specific applicable standards identified for this SOW.

6.3 Verification/Hold Points

QUALIFICATIONS

The Subcontractor shall ensure that its personnel meet and maintain the appropriate training, qualifications, and certification requirements to perform the work as specified in this SOW. The subcontractor is expected to provide appropriately trained and qualified staff to perform the type of work associate with their work at the Hanford site.

Additionally, the subcontractor shall perform work in accordance with the specifications, exhibits, and other documents, which made by reference, are a part of the SOW.

In order to determine the subcontractor qualified to perform the scope of work as outlined, the subcontractor must have the following qualifications:

Subcontractor shall:

The Subcontractor shall be a licensed Certified Public Accounting (CPA) Firm with experience (a minimum of two) https://hmis.hanford.gov/page.cfm/SubcontractorForms/Construction performing Accounting System Reviews in accordance with Generally Accepted Government Auditing Standards

(GAGAS).

Subcontractor 1) shall have passed an external QA Review performed by an external firm as required by GAGAS standards within the last three years, or 2) if the Subcontractor is a new entity, shall schedule a QA Review within three years of its incorporation.

Subcontractor personnel shall have:

Bachelor’s degree with a minimum of five (5) years auditing experience, including GAGAS experience.

An audit related certification such as CPA (preferred), Certified Fraud Examiner, Certified Internal Auditor, Certified Information System Auditor and Certified Government Financial Manager, but not limited to the list.

Evidence of current certifications must be submitted with resumes.

A minimum of two (2) personnel, meeting the aforementioned criteria, must be approved by HMIS prior to award.

At minimum, the staffing requirements are:

• Supervisory Roles (1 minimum)

• Auditors (1 minimum)

The staffing may include a principal as well, however, all employees involved in the engagement must be directly related to the actual audit (i.e., no IT staff, clerks, etc. will be authorized and approved by HMIS).

Specific staffing requirements will be listed in each Task Order Release under the master agreement.

In addition to the above, the Subcontractor shall provide qualified personnel throughout the period of performance of the Subcontract. Subcontractor shall be responsible for ensuring its personnel meet and/or maintain current and valid training requirements, certifications and are fully capable to complete the duties described through the entirety of the Subcontract period of performance.

SPECIAL REQUIREMENTS

8.1 Use of Government Vehicles

There is no anticipated need for any Subcontractor employees to use a Government-furnished vehicle in the performance of this statement of work. The Subcontractor’s employees, therefore, are specifically prohibited from driving any Government-furnished vehicles under the performance of this statement of work unless this statement of work is formally so modified by the parties and the employee(s) will present a valid driver’s license to the BTR for review.

8.2 Government Property

Government Property is not anticipated to be furnished to or acquired by Subcontractor under this SOW.

8.3 Hanford System Access Requirements

The following systems shall be utilized to perform the work described. For those systems which HMIS will be responsible for (hereby HMIS Operated System), HMIS will operate, manage, maintain and authorize access for

Subcontractor personnel. The Subcontractor shall identify each of its personnel who will require access to the HMIS operated system.

For those systems which the Subcontractor shall be responsible for (hereby Subcontractor Operated System), the

Subcontractor shall be responsible for the operation, management, maintenance, and access authorization for these systems.

HMIS personnel shall have unlimited access to the below named Subcontractor Operated Systems, through the period of performance of the Subcontract.

Table 3. Systems

System Description HMIS Operated

System

(Yes or No)

Subcontractor

Operated System

(Yes or No)

1. File Transfer Site Yes No

8.4 Electrical Components

8.5 Section 508 of Rehabilitation Act Applicability

Section 508 of the Rehabilitation Act requires federal agencies to develop, procure, maintain, and use information and communications technology (ICT) that is accessible to people with disabilities - regardless of whether or not they work for the federal government. Section 508 requires federal agencies to make their ICT such as technology, online training, and websites accessible for everyone. This means that personnel with disabilities can do their work on the accessible computers, phones and equipment in their offices, take online training or access internal website to locate needed information.

ACCESS AUTHORIZATION/CLEARANCE REQUIREMENTS

The scope of work will not require access authorization (security clearance). Work will be performed at the

Subcontractors work location.

MEETINGS

10.1 Meetings

After subcontract award, the subcontractor shall participate in a Project Kickoff Meeting, which may be a conference call or an internet meeting. The time, date, and agenda for the meeting will be provided to the subcontractor by HMIS.

The subcontractor shall interface with various HMIS (and other) organizations through HMIS’s Procurement

Specialist (or designated BTR for in-scope work), as required, or at points and frequency determined by the

Procurement Specialist. The person or persons designated by the subcontractor to attend all meetings shall have all required authority to make decisions and commit subcontractor to technical decisions made during meetings.

HMIS will issue meeting notices and prepare an agenda and minutes for each meeting addressed in this Section.

When applicable, minutes will identify action items, assigned actionees, and due dates.

• KICKOFF MEETING – Before start of the Work, HMIS will conduct a conference at a time agreed to by

Subcontractor and HMIS. Invited attendees will include HMIS, Subcontractor, key lower tier subcontractors and others having an interest in the Work. Purpose of the conference is the coordination of Work start up and familiarization of project participants with the Work.

• Subcontractor shall participate in all meetings as required by the Buyer’s Technical Representative (BTR).

• The purpose of the meetings is the exchange of Work-related information.

INTERFACE/NOTIFICATIONS

A. A BTR will be designated for the subcontract/ subcontract task order release.

B. Designation of BTR

The BTR is responsible for monitoring and providing technical guidance for this subcontract and should be contacted regarding questions or problems of a technical nature. The BTR is also responsible for appropriate surveillance of the subcontractor’s representative while on site. In no event, however, will an understanding or agreement, modification, change order, or any deviation from the terms of this subcontract be effective or binding upon HMIS unless formalized by proper subcontract documents executed by the Procurement Specialist prior to completion of this subcontract. On all matters that pertain to the subcontract terms, the subcontractor shall contact the Procurement Specialist specified within this subcontract. When in the opinion of the subcontractor, the BTR requests or directs efforts outside the existing scope of the subcontract; the subcontractor shall promptly notify the Procurement Specialist in writing. The BTR does not possess any explicit, apparent or implied authority to modify the subcontract.

No action should be taken until the Procurement Specialist decides and/or modifies the contract.

C. The work will be inspected daily/periodically by the BTR.

D. The subcontractor shall immediately notify the field Contract Release BTR (who will contact HMIS

Safety) of any injuries or incidents; to include damage to subcontractor-owned property or equipment. The subcontractor will follow this up within 24 hours with a written explanation to the Procurement Specialist of the occurrence.

E. In the event that there is an abnormal or unusual situation associated with this contract work scope, the subcontractor is to immediately contact the BTR. If, after several attempts, the subcontractor is unable to contact either the BTR or the Procurement Specialist, the Contractor is to contact HMIS Occurrence

Notification Center at (509) 376-2900, which is available 24 hours a day, seven days a week, and provide them with: Contract Number, Procurement Specialist’s name, BTR’s name and a short summary of the abnormal or unusual situation. If after contacting HMIS, the subcontractor is advised to suspend activities, the subcontractor is not to proceed until such direction to proceed has been expressly issued by the

Procurement Specialist. If there is an emergency, the subcontractor is to make the appropriate immediate emergency call to 911 or 373-0911 for cell phones and then make the notifications to HMIS as set forth herein.

F. Prior to work in the field, subcontractor shall ensure each employee has been cleared by HMIS and verify all training is complete in accordance with this statement of work.