Attachment_1_PWS__Financial_Review__SIPI.pdf

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PERFORMANCE WORK STATEMENT (PWS)

Financial Review Southwestern Indian Polytechnic Institute

3 Feb 26

Part 1

General Information

1. GENERAL: The Southwestern Indian Polytechnic Institute (SIPI) is a national Indian community college operated by the Bureau of Indian Education (BIE), U.S.

Department of the Interior (DOI) and is located in Albuquerque, New Mexico. SIPI was founded in 1971 with the goal of providing post-secondary education opportunities for American Indians and Alaska Natives from federally recognized tribes from throughout the United States. Instructional offerings include two-year transfer programs, one and two-year career and technical education programs, short course occupational programs, adult basic education, and a high school diploma program. Classes are offered on the Albuquerque campus and at various tribal distance learning sites. SIPI was designated a Land Grant Institution in 1994. Land Grant status facilitates the development of food and agriculture science programs involving teaching, community outreach, and research.

SIPI’s student body is comprised of American Indian students from across the country;

students generally are 18 years-old and older. The recent average annual enrollment is 300-400 students over three trimesters with 100+ American Indian and Alaskan Native tribes represented, although the count has decreased in the past few years. The base funding for the school comes from the Bureau of Indian Affairs. The total appropriation expenditures total over $12.3 million dollars for Fiscal Year 2024, with some of those funds being Grants. The grants funds are from the Department of Education, other government agencies, and other organizations.

1.1 Description of Services/Introduction: The contractor shall provide all personnel, equipment, supplies, facilities, transportation, supervision, and other items and non-personal services necessary to perform a Financial Review as defined in this Performance Work Statement except for those items specified as government furnished property and services. The contractor shall perform to the standards in this contract. The Fiscal Years to be reviewed are 2019, 2020, 2021, 2022, 2023, 2024, and 2025, with four Option Periods for future fiscal years reviews. SIPI uses the Department of the Interior Financial Business Management System (FBMS) as its finance system for all transactions. The ledger transactions are based on the United States Standard General Ledger (USSGL) with account codes classifying the transactions.

1.2 Background: Post-secondary colleges and universities are required by their accrediting organization to have annual financial audits The Higher Learning Commission allows SIPI to undergo a financial review in lieu of an audit, since SIPI is a federal institution. This performance work statement is for a financial review with the creation of financial statements.

1.3 Objectives:

• Receive general ledger data, analyze and compile financial statements.

• Perform a financial review.

• Provide a report with the financial statements

1.4 Scope: The contractor shall provide all supervision, administrative and technical support, labor, subcontractors, materials, supplies and equipment, (except as otherwise provided), and shall plan schedule, coordinate and assure effective completion of all services described herein.

a. Basic Services: Basic services will be performed for financial reports, a financial review and a summary report of work done with statements on concerns for Fiscal Years 2019, 2020, 2021, 2022, 2023, 2024, and 2025, with four Option Years for future Fiscal Year reviews.

1.5 Period of Performance: The period of performance will begin immediately after the issuance of the order as determined by the Contracting Officer and will end forty-five days later.

1.6 General Information

1.6.1 Quality Control: The contractor shall develop and maintain an effective quality control program to ensure services are performed in accordance with this PWS. This basically means for this type of contracted services, a plan will be submitted with the vendor’s proposal that includes a schedule of when the main tasks in the services will be completed.

1.6.2 Quality Assurance: The government shall evaluate the contractor’s performance under this contract in accordance with the Quality Assurance Surveillance Plan. This plan is primarily focused on what the Government must do to ensure that the contractor has performed in accordance with the performance standards. It defines how the performance standards will be applied, the frequency of surveillance, and the minimum acceptable defect rate(s). The Performance Requirements Summary is the main source for quality assurance under this contract due to the type of service.

1.6.3 Federally Recognized Holidays: The contractor sets their own schedule in completing the work within the period of performance.

New Year’s Day Labor Day Martin Luther King Jr.’s Birthday Columbus Day President’s Day Veteran’s Day Juneteenth Thanksgiving Day Memorial Day Christmas Day Independence Day

1.6.4 Hours of Operation: The contractor is responsible for conducting business within their own weekly schedule to accomplish the tasks under 5.1 to 5.4.

1.6.5 Place of Performance: The work to be performed under this contract will be performed at the contractor’s location and building 106 on the SIPI campus, unless all materials and data can be received electronically. The work at SIPI will be to receive documents and data with corresponding questions and discussions. A room and desk will be provided for short-term work associated with meetings with SIPI staff.

1.6.6 Type of Contract: The government will award a commercial contract.

1.6.7 Security Requirements: Contractor personnel performing at SIPI will be escorted by SIPI personnel if there is a need to view the campus outside of building 106.

1.6.7.1 PHYSICAL Security: The contractor shall be responsible for safeguarding all government equipment, information and property provided for contractor use. A temporary space will be provided with telephone and laptop wireless service if needed.

1.6.7.2 Key Control. No keys will be provided.

1.6.7.3 Lock Combinations. No lock combinations are required

1.6.8 Special Qualifications: Contractor staff providing the services will be certified public accountants.

1.6.9 Post Award Conference/Periodic Progress Meetings: The Contractor agrees to attend any post award conference convened by the contracting activity or contract administration office in accordance with Federal Acquisition Regulation Subpart 42.5.

The contracting officer, Contracting Officers Representative (COR), and other Government personnel, as appropriate, may meet periodically with the contractor to review the contractor's performance. At these meetings the contracting officer will apprise the contractor of how the government views the contractor's performance and the contractor will apprise the Government of problems, if any, being experienced.

Appropriate action shall be taken to resolve outstanding issues. An understanding of the work to be performed will be established. These meetings shall be at no additional cost to the government. Weekly progress reports will be submitted to the contracting officer representative.

1.6.10 Contracting Officer Representative (COR): The (COR) will be identified by separate letter. The COR will monitor services by being involved in discussions and reviewing progress reports. The COR coordinates availability of government furnished property and provides site entry of Contractor personnel. A letter of designation issued to the COR, a copy of which is sent to the Contractor, states the responsibilities and limitations of the COR, especially with regard to changes in cost or price, estimates or changes in delivery dates. The COR is not authorized to change any of the terms and conditions of the resulting order.

1.6.11 Key Personnel: The following personnel are considered key personnel by the government: The contract manager and an alternate. The contractor shall provide a contract manager who shall be responsible for the performance of the work. The name of this person and an alternate who shall act for the contractor when the manager is absent shall be designated in writing to the contracting officer. The contract manager or alternate shall have full authority to act for the contractor on all contract matters relating to daily operation of this contract. The contract manager or alternate shall be available between 8:00 am to 4:30 pm, Monday through Friday except Federal holidays or when the government facility is closed for administrative reasons. Qualifications for all key personnel are listed below: All contractor personnel will be Certified Public Accountants with at least three years experience.

1.6.12 Identification of Contractor Employees: All contract personnel attending meetings, answering Government telephones, and working in other situations where their contractor status is not obvious to third parties are required to identify themselves as such to avoid creating an impression in the minds of members of the public that they are Government officials. They must also ensure that all documents or reports produced by contractors are suitably marked as contractor products or that contractor participation is appropriately disclosed. Since contract personnel will always be accompanied by a SIPI employee when necessary to view the campus, no id badges are necessary.

1.6.13 Contractor Travel: Travel is not necessary other than the contractor’s travel to SIPI if the need arises for the benefits of face-to-face discussion.

1.6.14 Other Direct Costs: Reproduction costs for reports to be submitted will be allowed.

PART 2

DEFINITIONS & ACRONYMS

2. DEFINITIONS AND ACRONYMS:

2.1. DEFINITIONS:

2.1.1. CONTRACTOR. A supplier or vendor awarded a contract to provide specific supplies or service to the government. The term used in this contract refers to the prime.

2.1.2. CONTRACTING OFFICER. A person with authority to enter into, administer, or terminate contracts, and make related determinations and findings on behalf of the government. Note: The only individual who can legally bind the government.

2.1.3. CONTRACTING OFFICER'S REPRESENTATIVE (COR). An employee of the U.S. Government appointed by the contracting officer to administer the contract. Such appointment shall be in writing and shall state the scope of authority and limitations.

This individual has authority to provide technical direction to the Contractor as long as that direction is within the scope of the contract, does not constitute a change, and has no funding implications. This individual does NOT have authority to change the terms and conditions of the contract.

2.1.4. DEFECTIVE SERVICE. A service output that does not meet the standard of performance associated with the Performance Work Statement.

2.1.5. DELIVERABLE. Anything that can be physically delivered but may include non-manufactured things such as meeting minutes or reports.

2.1.6. KEY PERSONNEL. Contractor personnel that are evaluated in a source selection process and that may be required to be used in the performance of a contract by the Key Personnel listed in the PWS. When key personnel are used as an evaluation factor in best value procurement, an offer can be rejected if it does not have a firm commitment from the persons that are listed in the proposal.

2.1.7. PHYSICAL SECURITY. Actions that prevent the loss or damage of Government property.

2.1.8. QUALITY ASSURANCE. The government procedures to verify that services being performed by the Contractor are performed according to acceptable standards.

2.1.9. QUALITY ASSURANCE Surveillance Plan (QASP). An organized written document specifying the surveillance methodology to be used for surveillance of contractor performance.

2.1.10. QUALITY CONTROL. All necessary measures taken by the Contractor to assure that the quality of an end product or service shall meet contract requirements.

2.1.11. SUBCONTRACTOR. One that enters into a contract with a prime contractor.

The Government does not have privity of contract with the subcontractor.

2.1.12. WORKDAY. The number of hours per day the Contractor provides services in accordance with the contract.

2.1.13. WORK WEEK. Monday through Friday, unless specified otherwise.

2.1.14 United State Standard General Ledger (USSGL) provides a uniform chart of accounts and technical guidance for standardizing federal agency accounting.

2.2. ACRONYMS:

ACOR Alternate Contracting Officer's Representative CFR Code of Federal Regulations CONUS Continental United States (excludes Alaska and Hawaii) COR Contracting Officer Representative COTS Commercial-Off-the-Shelf

EMIS Enterprise Management Information System FAR Federal Acquisition Regulation FBMS Financial Business Management System CO Contracting Officer OCI Organizational Conflict of Interest ODC Other Direct Costs POC Point of Contact POP Period of Performance PRS Performance Requirements Summary PWS Performance Work Statement QA Quality Assurance QAP Quality Assurance Program QASP Quality Assurance Surveillance Plan QC Quality Control QCP Quality Control Program TE Technical Exhibit USSGL United States Standard General Ledger

PART 3

GOVERNMENT FURNISHED PROPERTY, EQUIPMENT, AND SERVICES

3. GOVERNMENT FURNISHED ITEMS AND SERVICES:

3.2 Facilities: The Government will provide a temporary space with desk, telephone and wireless laptop service for short-term use before and after meetings or to review documents if needed.

PART 4

CONTRACTOR FURNISHED ITEMS AND SERVICES

4. CONTRACTOR FURNISHED ITEMS AND RESPONSIBILITIES:

4.1 General: The Contractor shall furnish all supplies, equipment, facilities and services required to perform work under this contract that are not listed under Section 3 of this

PWS.

4.2 Services: There are no other services than the main services required under the contract.

4.3. Materials: The contractor does not provide material in this service contract.

4.4. Equipment: The contractor does not provide equipment in this service contract.

PART 5

SPECIFIC TASKS

5. Specific Tasks:

5.1. The contractor shall apply procedures to analyze, inquire, investigate and review transactions and documents in performing a Financial Review for Fiscal Years 2019, 2020, 2021, 2022, 2023, 2024, and 2025, with option periods for future fiscal years. Data will be provided based on the United States Standard General Ledger (USSGL) with approximately 300,000 transaction lines per fiscal year based on USSGL accounts.

5.2. Create Financial Statements for each fiscal year as part of the review.

5.3 Provide Financial Statements with a corresponding reports explaining the statements and noting concerns and recommendations in accordance with doing financial reviews.

5.4 Perform financial reviews in accordance with all contract requirements for each future fiscal year. The reviews will commence three weeks after the end of each fiscal year after the General Ledger data is downloaded from the FBMS and made available.

(1) Option Year 01 for a Financial Review of Fiscal Year 2026

(2) Option Year 02 for a Financial Review of Fiscal Year 2027

(3) Option Year 03 for a Financial Review of Fiscal Year 2028

(4) Option Year 04 for a Financial Review of Fiscal Year 2029

PART 6

APPLICABLE PUBLICATIONS

6. APPLICABLE PUBLICATIONS (CURRENT EDITIONS)

6.1. The Contractor must abide by all applicable regulations, publications, manuals, and local policies and procedures. All services provided will be using Generally Accepted Accounting Principles.

PART 7

ATTACHMENT/TECHNICAL EXHIBIT LISTING

7. Attachment/Technical Exhibit List:

7.1. Attachment 1/Technical Exhibit 1 – Performance Requirements Summary

7.2. Attachment 2/Technical Exhibit 2 – Quality Assurance Surveillance Plan

7.3. Attachment 3/Technical Exhibit 3 - Deliverables Schedule

TECHNICAL EXHIBIT 1

Performance Requirements Summary

The contractor service requirements are summarized into performance objectives that relate directly to mission essential items. The performance threshold briefly describes the minimum acceptable levels of service required for each requirement. These thresholds are critical to mission success.

Performance Objective

Standard Performance Threshold

Method of Surveillance

5.1 The contractor shall provide a status report every two weeks on the Financial Review detailing the work done

The contractor will provide a description of work done with an estimate of the percentage of work done

Valid tasks in performance in task completion as determined by accountant if needed

Report evaluation for review of progress. A CPA may be consulted

5.2 The contractor shall provide a status report every week on the preparation Financial Statements

The contractor will provide a description of work done with an estimate of the percentage of work done

Valid tasks in performance in task completion as determined by accountant if needed

Report evaluation for review of progress. A CPA may be consulted

5.3 Submit Financial Statements and Final Report

Full completion with valid explanations in report

Acceptable Financial Statements and report

Report evaluation.

A CPA may be consulted

TECHNICAL EXHIBIT 2

Quality Assurance Surveillance Plan Financial Review and Financial Statements

Contract Requirement: Financial Statements and a Financial Review

Work Requirements: Quality

Standards of Performance: A well-done Financial Review with Financial Statements that are an accurate depiction of the school’s financial condition

Primary Method of Surveillance: A review of submitted reports with description of work done.

Acceptable Quality Level (AQL): There is difficulty in determining the quality of services with this type of work. An accountant may be consulted. It’s recognized that, even though there is a basic framework in the service, there are different ways of doing the work within that framework. Significant deficiencies are what would be assessed if needed and that would be based on the consultant’s determination.

Level of Surveillance: The bi-weekly reports will be reviewed. Weekly reports may be required if there is concern about major deficiencies in the service.

Evaluation Procedures: If SIPI staff thinks there may be significant deficiencies in the work, an independent accountant may be consulted. If the accountant determines that the work is very inadequate, the contractor may be required to re-perform. Deficiencies will be in the main tasks in the financial review as determined by the accountant.

Performance Criteria: If consulting an independent consultant is deemed necessary, performance of the contractor will be evaluated for main tasks in the service as determined by the reviewing accountant. If deficiencies are not corrected by re-performance, there will be a reduction in payment by 2% for each deficient main task.

TECHNICAL EXHIBIT 3

DELIVERABLES SCHEDULE

Deliverable Frequency # of Copies Medium/Form at Submit To Progress report on the financial review

Every two weeks starting after POP begins

1 copy set starting on Monday two weeks after the contract begins emailed

Ms. Renetta Yepa

Email:

Renetta.yepa@bie.edu

Financial Statements and Final Report

At the end of the period of performance or earlier

3 copy sets Signed and dated hard copy

Renetta Yepa 9169 Coors Blvd NW, Albuquerque, NM 87120 mailto:Renetta.yepa@bie.edu