BPA-Solicitation 72062420R00005.pdf

Issuance Date: April 2, 2020

Deadline for Receipt of Questions: April 15, 2020

Pre-Quotation Conferences: Week of April 27, 2020

Closing Date for Submission of Quotations: May 15, 2020

Closing Time for Submission of Quotations: 16:00 Hours Accra-

Ghana Local Time

Subject: Request for Quotations (RFQ) for Blanket Purchase Agreement (BPA)

Dear Prospective Offerors:

The United States Government represented by the United States Agency for International

Development (USAID) hereby issues Solicitation No. 72062420R00005 titled “Audit and

Financial Review Services”. Eligibility for this award is restricted to local organizations within

West Africa including Ghana, Côte d’Ivoire, Cameroon, Benin, Burkina Faso, Togo, and Niger

(see Section B of this solicitation for eligibility requirements).

USAID contemplates awarding up to five (5) Blanket Purchase Agreements (BPA) to responsible offerors whose quotes represent the best value to the Government in accordance with the evaluation factors outlined in Section M and subject to successful risk assessment. Please submit all quotes in accordance with the detailed offer preparation instructions found in Section L.

In accordance with BPA procedures described in Federal Acquisition Regulation (FAR) Part

13.303, and the Acquisition of Commercial items procedures described in FAR Part 12, this RFQ consists of the following:

1) Section A - Solicitation/Contract Form

2) Section B - Services and Prices

3) Section C - Description/Statement of Work

4) Section D - Packaging and Marking

5) Section E - Inspection and Acceptance

6) Section F - Deliveries or Performance

7) Section G - Contract Administration Data

8) Section H - Special Contract Requirements

9) Section I - Solicitation Provisions and Contract Clauses

10) Section J - List of Documents, Exhibits, and Other Attachments

11) Section K - Representations, Certifications, and Other Statements of

Offerors

12) Section L - Instructions, Conditions, and Notices to Offerors

13) Section M - Evaluation Factors for Award

USAID/West Africa - Blanket Purchase Agreement

Solicitation No. 720624R00005

Offerors are highly encouraged to read this solicitation thoroughly to understand the type of services sought, proposal submission requirements and selection process. To be eligible for award, the offeror must provide all information as required in this solicitation and meet eligibility standards in Section B of this Request for Quotations.

The North American Industry Classification System (NAICS) code for this solicitation is 541990.

The authorized geographic code for this procurement is 937.

USAID will not award to an offeror unless the offeror has complied with all applicable unique entity identifier and System for Award Management (SAM) registration requirements detailed in

Section B.11. The registration process may take several weeks to complete. Therefore, offerors are encouraged to begin registration early in the process.

All questions regarding this RFQ must be submitted by the date listed at the top of this letter.

Questions must be submitted by email to Zita Kusi @ zkusi@usaid.gov and Amy Larsen @ alarsen@usaid.gov. Questions and answers will be posted to Beta.sam.gov as an amendment.

Issuance of this solicitation does not constitute an award commitment on the part of the

Government, nor does it commit the Government to pay for any costs incurred in preparation or submission of comments/suggestions or a quotation. Quotations are submitted at the risk of the offeror. All preparation and submission costs are at the offeror’s expense. Furthermore, the

Government reserves the right to reject any offer, if such action is in the best interest of the

Government.

Please submit your quote package no later than the indicated closing time and date above.

Thank you for your interest in USAID programs.

Best regards, /Amy H Larsen/

Amy H. Larsen

Regional Contracting Officer mailto:zkusi@usaid.gov mailto:alarsen@usaid.gov

TABLE OF CONTENTS

SECTION A - SOLICITATION/CONTRACT FORM 5

SECTION B – SUPPLIES OR SERVICES/PRICES 6

B.1 PURPOSE 6

B.2 PLACE OF PERFORMANCE 6

B.3 PERIOD OF PERFORMANCE 6

B.4 BPA CEILING 6

B.5 CALL ORDER TYPE 6

B.6 MAXIMUM ORDERING AMOUNT 6

B.7 AUTHORIZED GEOGRAPHIC CODE 6

B.8 INDIVIDUALS AUTHORIZED TO PURCHASE 6

B.9 EXTENT OF OBLIGATION 7

B.10 ELIGIBLE OFFERORS 7

B.11 DUNS AND BRADSTREET AND SAM REQUIREMENTS 7

B.12 ACCREDITATION 8

B.13 COST/PRICE INFORMATION 8

B.14 LABOR CATEGORIES AND RATES FOR SERVICES 9

SECTION C – STATEMENT OF WORK 11

C.1 PURPOSE 11

C.2 BACKGROUND 11

C.3 STATEMENTS OF WORK 11

C.3.1 NON-US PRE-AWARD SURVEY (NUPAS) 12

C.3.2 - FINANCIAL REVIEWS 14

C.3.3 - PAYMENT VERIFICATION ENGAGEMENT 16

C.3.4 – FORENSIC OR OTHER FINANCIAL AUDITS 17

C.3.5 – STAGE 2 – PUBLIC FINANCIAL MANAGEMENT RISK ASSESSMENT FRAMEWORK

(PFMRAF) 19

SECTION D – PACKAGING AND MARKING 23

D.1 BRANDING AND MARKING POLICY 23

(END OF SECTION D) 23

SECTION E – INSPECTION AND ACCEPTANCE 24

E.1 INSPECTION AND ACCEPTANCE 24

E.2 NOTIFICATION OF DELAY IN DELIVERY SCHEDULE 25

SECTION F – CONTRACT DELIVERABLES OR PERFORMANCE 26

F.1 REPORTS, OUTPUTS AND DELIVERABLES 26

F.1.1 LANGUAGE REQUIREMENTS 26

F.1.2 DELIVERABLES 26

F.2 POST AWARD ADMINISTRATION 26

F.2.1 CONTRACTING OFFICER-BPA LEVEL 26

F.2.2 CONTRACTING OFFICER'S (CO) AUTHORITY 26

F.2.3 CONTRACTING OFFICER’S REPRESENTATIVE (COR) 26

(END OF SECTION F) 27

SECTION G – CONTRACT ADMINISTRATION 28

G.1 ORDERING PROCEDURES 28

G.1.1 GENERAL 28

G.2 ORDERING PERIOD 29

G.3 CALL ORDERS 29

G.4 PAYING OFFICE AND PROCEDURES, PAYMENT TERMS, AND INVOICING 29

G.5 ACCOUNTING AND APPROPRIATION DATA 30

G.6 CLOSEOUT PROCEDURES 30

SECTION H – SPECIAL CONTRACT REQUIREMENTS 31

302.3.5.17 LIMITATION ON SUBCONTRACTING TO NON-LOCAL ENTITIES (JULY 2014) 31

(END OF SECTION H)SECTION I – SOLICITATION PROVISIONS AND CONTRACT CLAUSES 34

SECTION J – LIST OF ATTACHMENTS 40

SECTION K – REPRESENTATIONS, CERTIFICATIONS, AND OTHER STATEMENT OF OFFERORS

SECTION L - INSTRUCTIONS, CONDITIONS, AND NOTICES TO OFFERORS 42

L.1 NOTICE LISTING SOLICITATION PROVISIONS INCORPORATED BY REFERENCE 43

52.204-12 UNIQUE ENTITY IDENTIFIER MAINTENANCE (OCT 2016) 43

L.2 GENERAL INSTRUCTIONS TO OFFERORS 43

L.3 DELIVERY INSTRUCTIONS 44

L.4 INSTRUCTIONS FOR PREPARATION OF TECHNICAL QUOTATION 46

L.5 INSTRUCTIONS FOR THE PREPARATION OF THE COST/BUSINESS QUOTATION 48

L.5.1 PART 1 – STANDARD FORM (SF) 1449 49

L.5.2 PART 2 – PRICE SCHEDULE 49

L.5.3 PART 3 - REPRESENTATIONS, CERTIFICATIONS, AND OTHER STATEMENTS OF

OFFERORS 50

L.5.4 PART 4 – POLICIES AND PROCEDURES 50

L.5.5 PART 5 – EVIDENCE OF RESPONSIBILITY 50

L.5.6 PART 6 – INFORMATION TO SUPPORT CONSENT TO MAJOR SUB-OFFERORS 51

L.5.7 PART 7 - ANNEX A: INFORMATION TO SUPPORT INDIRECT COSTS 51

SECTION M - EVALUATION FACTORS FOR AWARD 53

M.1 GENERAL INFORMATION 53

M.2 EVALUATION FACTORS 53

SOLICITATION/CONTRACT/ORDER FOR COMMERCIAL ITEMS

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

1. REQUISITION NUMBER PAGE 1 OF

2. CONTRACT NO. 3. AWARD/EFFECTIVE

DATE

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

DATE

7. FOR SOLICITATION

INFORMATION CALL:

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

8. OFFER DUE DATE/

LOCAL TIME

9. ISSUED BY

13b. RATING

14. METHOD OF SOLICITATION

CODE

15. DELIVER TO 16. ADMINISTERED BY CODE

18a. PAYMENT WILL BE MADE BY CODE17a. CONTRACTOR/

OFFEROR

CODE

FACILITY

CODE

CODE

TELEPHONE NO.

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

OFFER

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

BELOW IS CHECKED

RFQ IFB RFP

SEE ADDENDUM

19.

ITEM NO.

20.

SCHEDULE OF SUPPLIES/SERVICES

21.

QUANTITY

22.

UNIT

23.

UNIT PRICE

24.

AMOUNT

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

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

28. CONTRACTOR IS REQUIRED TO SIGN THIS DOCUMENT AND RETURN

COPIES TO ISSUING OFFICE. CONTRACTOR AGREES TO FURNISH AND

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

ADDITIONAL SHEETS SUBJECT TO THE TERMS AND CONDITIONS SPECIFIED

29. AWARD OF CONTRACT: REF. OFFER

DATED . . YOUR OFFER ON SOLICITATION

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

SET FORTH HEREIN, IS ACCEPTED AS TO ITEMS:

30a. SIGNATURE OF OFFEROR/CONTRACTOR

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

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

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

AUTHORIZED FOR LOCAL REPRODUCTION

PREVIOUS EDITION IS NOT USABLE

STANDARD FORM 1449 (REV. 2/2012)

Prescribed by GSA - FAR (48 CFR) 53.212

10. THIS ACQUISITION IS UNRESTRICTED OR

NAICS:

SIZE STANDARD:

13a. THIS CONTRACT IS A

RATED ORDER UNDER

DPAS (15 CFR 700)

SET ASIDE: % FOR:

11. DELIVERY FOR FOB DESTINA-

TION UNLESS BLOCK IS

MARKED

SEE SCHEDULE

12. DISCOUNT TERMS

ARE ARE NOT ATTACHED

ARE ARE NOT ATTACHED

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

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

8 (A)

EDWOSB

WOMEN-OWNED SMALL BUSINESS

(WOSB) ELIGIBLE UNDER THE WOMEN-OWNED

SMALL BUSINESS PROGRAM

SERVICE-DISABLED

VETERAN-OWNED

SMALL BUSINESS

HUBZONE SMALL

BUSINESS

SMALL BUSINESS

REQ-624-20-000022

72062420R00005

This solicitation seeks quotations for Blanket Purchase

Agreements (BPAs) for audit and financial review services.

NOTE: This acquisition is limited to local entities as defined in section B.10.

The BPA will not obigate funds

Amy H. Larsen, Regional Contracting Officer

541990

04/01/2020

05/15/2020

Acquisition & Assistance Office

USAID West Africa

P.O. Box 1630

Accra-Ghana

SECTION B – SUPPLIES OR SERVICES/PRICES

B.1 PURPOSE

The purpose of the Blanket Purchase Agreement (BPA) is to provide services that fall within the

Scope of Work (SOW) specified in Section C for “Audit and Financial Review Services.” The anticipated BPAs will utilize individual call orders with local organizations within West Africa including Ghana, Côte d’Ivoire, Cameroon, Benin, Burkina Faso, Togo, and Niger to perform audit and financial review services of non-U.S. based implementing partners and sub-recipients, private sector, civil society, and government institutions. USAID anticipates awarding a maximum of five

(5) Blanket Purchase Agreement (BPAs) from this solicitation. The BPA holder must perform the services set forth in call orders at prices under the simplified acquisition threshold of $250,000.

B.2 PLACE OF PERFORMANCE

Place of performance under this BPA will be West Africa namely Ghana, Côte d’Ivoire, Cameroon, Benin, Burkina Faso, Togo, and Niger. Specific location information, within the countries listed, will be included in each call order.

B.3 PERIOD OF PERFORMANCE

The period of performance of this Blanket Purchase Agreement is five (5) years.

B.4 BPA CEILING

The ceiling for this Blanket Purchase Agreement is $5 million. There is no minimum guarantee.

B.5 CALL ORDER TYPE

This is a Blanket Purchase Agreement. The Government will issue BPA Call Orders that will be

Firm-Fixed Price (FFP).

B.6 MAXIMUM ORDERING AMOUNT

The maximum ordering amount per each Call Order shall not exceed the simplified acquisition threshold of $250,000.

B.7 AUTHORIZED GEOGRAPHIC CODE

The authorized geographic code for procurement of goods and services under this BPA is Code

937 which includes the United States, the recipient country, and developing countries other than advanced developing countries, but excluding any country that is a prohibited source.

B.8 INDIVIDUALS AUTHORIZED TO PURCHASE

A Contracting Officer representing USAID/West Africa is the only individual authorized to place orders under this BPA.

B.9 EXTENT OF OBLIGATION

This BPA does not obligate the government to order, or the BPA holder to provide any services.

The Government is obligated only to the extent of authorized orders made under the BPA.

B.10 ELIGIBLE OFFERORS

Eligibility is restricted to local organizations within West Africa including Ghana, Côte d’Ivoire, Cameroon, Benin, Burkina Faso, Togo, and Niger in accordance with ADS 302.3.5.17.

USAID defines a “local entity” as an individual, a corporation, a nonprofit organization, or another body of persons that:

(1) Is legally organized under the laws of; and

(2) Has as its principal place of business or operations in; and

(3) Is majority owned by individuals who are citizens or lawful permanent residents of; and

(4) Is managed by a governing body the majority of who are citizens or lawful permanent residents of the country receiving assistance.

For purposes of this section, ‘majority owned and managed by’ include, without limitation, beneficiary interests and the power, either directly or indirectly, whether exercised or exercisable, to control the election, appointment, or tenure of the organization's managers or a majority of the organization's governing body by any means.

These eligibility requirements apply to both the principal offeror and to any sub-awardee.

The offeror must have established financial management, monitoring and evaluation processes, internal control systems, and procedures that comply with established U.S. Government standards, laws, and regulations.

B.11 DUNS AND BRADSTREET AND SAM REQUIREMENTS

USAID may not award to an offeror unless the offeror has complied with all applicable unique entity identifier (DUNS number) and System for Award Management (SAM) requirements. Each offeror is required to:

1. Provide a valid DUNS number for the offeror;

2. Be registered in SAM before submitting a quotation. SAM is streamlining processes, eliminating the need to enter the same data multiple times, and consolidating hosting to make the process of doing business with the government more efficient (www.sam.gov).

3. Continue to maintain an active SAM registration with current information at all times during which it has an active Federal award or an offer or plan under consideration by a

Federal awarding agency.

The registration process may take many weeks to complete. Therefore, offerors are encouraged to begin the process early. If an offeror has not fully complied with the requirements above by the time USAID is ready to make an award, USAID may determine that the offeror is not qualified to receive an award and use that determination as a basis for making an award to another offeror.

http://www.sam.gov/

DUNS number: http://fedgov.dnb.com/webform

SAM registration: http://www.sam.gov

Offerors can find additional resources for registering in SAM, including a Quick Start Guide and a video on how to obtain an NCAGE code, on www.sam.gov, navigate to Help, then to

International Registrants.

https://sam.gov/SAM/pages/public/help/samInternationalUserGuide.jsf

How to Work with USAID in French: https://www.usaid.gov/work-usaid/get-grant-or-contract/trainings-how-work-usaid/french

B.12 ACCREDITATION

An offeror must be a standing member of the American Institute of Certified Public Accountants

(AICPA) or the country’s public Accountants body or International Federation of Accountants

(IFAC), or another internationally recognized standard setting body. Offerors must include copies of accreditation documents at the time of submitting quotations.

B.13 COST/PRICE INFORMATION

The prices/costs will be applied to the Firm Fixed Price Call Orders as follows:

(a) The quantity of days of each labor category will be multiplied by the loaded daily rates listed in the price schedule or lower, and the cumulative extended total of all days will define the fixed price labor amount for the task.

“Loaded daily rate” is defined as the direct daily labor rate along with appropriate load factors, inclusive of profit or fee. Other load factors may include overhead, salary, fringe, and general & administrative (G&A) costs. The loaded daily rates set forth in the schedule are fully burdened, not-to-exceed, ceiling prices. The BPA holders may, at their discretion, propose lower loaded daily rates on a call-by-call order basis.

(b) Other Direct Costs (ODCs) such as communications, printing, and supplies, will be proposed and approved at the Call Order level.

(c) Travel elements such as airfare, per diem (lodging and meals), will be proposed and approved at the Call Order level. Allowable costs include:

(1) Travel;

(2) Per diem (lodging and meals); and

(3) Other travel related costs.

Note: Travel as stated above is not limited to airfare. It includes visas, Defense Base Act (DBA) insurance, taxis and local transportation, medical shots, and other costs associated with an assignment that requires travel as designated in the Foreign Affairs Manual (FAM) and General

Service Administration (GSA) Federal Travel Regulation.

(d) The amount negotiated for Travel and Other Direct Costs (ODCs) will be added to the total http://fedgov.dnb.com/webform http://www.sam.gov/ http://www.sam.gov/ http://www.sam.gov/ https://sam.gov/SAM/pages/public/help/samInternationalUserGuide.jsf https://www.usaid.gov/work-usaid/get-grant-or-contract/trainings-how-work-usaid/french https://www.usaid.gov/work-usaid/get-grant-or-contract/trainings-how-work-usaid/french labor amount to arrive at the Call Order total fixed price.

(e) Subcontracts: If the offerors propose to use subcontract labor under a Call Order, the loaded daily Ceiling Rates included in this BPA will apply to all subcontracted labor.

However, the BPA holders may propose discounted labor rates at the Call level and should do so where subcontract or in-country labor may be significantly less than loaded daily Ceiling

Rates.

(f) Indirect Costs: An indirect cost rate may be proposed at the Call Order level but rate information must be provided as part of the offer. See Section L.7.7 for detailed information.

B.14 LABOR CATEGORIES AND RATES FOR SERVICES

PRICE SCHEDULE/BUDGET

Budget will be incorporated at the time of award of individual Call Orders. All budgets must be in line with the Labor Rates specified in the table below [illustrative].

Daily Rate Table to be proposed by offerors:

PROPOSED

LABOR

CATEGORY

NAME LEVEL YEAR 1

DAILY

RATE

YEAR 2

DAILY

RATE

YEAR 3

DAILY

RATE

YEAR 4

DAILY

RATE

YEAR 5

DAILY

RATE

Level 1

(Junior)

Level 1

(Junior)

Level 2 (Mid-

Level)

Level 2 (Mid-

Level)

Level 3

(Senior)

Level 3

(Senior)

Daily rates are to be stated as fully burdened, that is, stated with all labor cost associated with hiring the individual such as fringe benefits for a workday of 8 hours in duration. Offerors may add more than two individuals and state their rates.

Offerors should provide their definitions of proposed staffing based on their internal policies.

Below are illustrative levels of labour.

Level 1 (Junior Level) -- Educational Qualification and Experience: Individuals proposed must have up to three-years professional experience in the field and at least a bachelor’s degree in accounting or the field related to the specific proposed assignment.

Level 2 (Mid-Level) -- Educational Qualification and Experience: Individuals proposed must have from three to six years professional experience in the field, at least a bachelor’s degree, be licensed or Chartered Accountant and be at the manager level in the firm.

Level 3 (Senior Level) Educational Qualification and Experience – Individuals proposed must have more than six years professional experience, a master’s degree, be licensed or Chartered

Accountant and must be at the Partner or Director level in the firm.

(END OF SECTION B)

SECTION C – STATEMENT OF WORK

C.1 PURPOSE

USAID/West Africa is considering issuing a Blanket Purchase Agreement (BPA) to acquire audit and financial review services from local qualified individuals or firms within West Africa including Ghana, Côte d’Ivoire, Cameroon, Benin, Burkina Faso, Togo, and Niger with proven experience to perform financial assessments, audits and reviews covering activities of its non-U.S.

based implementing partners and sub-recipients, private sector, civil society, and government institutions (when needed).

C.2 BACKGROUND

One of the pillars of Journey to Self-Reliance (J2SR) is to promote sustainable development through high-impact partnerships and local solutions. USAID will achieve this by supporting governments, private sector partners and civil society organizations that serve as engines of growth and progress for their own nations. USAID New Partnership Initiative calls for new models for public-private partnerships and increased investment directly to partner governments and local organizations. This model will increase the potential number of non-U. S. recipients that USAID will work with over time. The USAID/West Africa Mission requires the services of local organizations in West Africa including Ghana, Côte d’Ivoire, Cameroon, Benin, Burkina Faso, Togo, and Niger to provide audit and financial review services covering activities of its non-U.S.

based implementing partners and sub-recipients, private sector, civil society, and government institutions.

C.3 STATEMENTS OF WORK

The statements of work below identify the type of assessment that a BPA holder will be expected to undertake. Each Call Order will have a specific scope of work that considers specific factors adapted to the specific service needed. The BPA holder is responsible for performing the work needed to provide a professional opinion, documenting their findings and recommending the necessary actions.

The offerors must be able to perform activities as specified in the statements of work below in the anticipated time frame. Offerors must be able to perform a minimum of three (3) out of the five (5) activities listed below.

1. Non-US Pre-Award Surveys (NUPAS): 4 Weeks*

2. Financial Reviews 4 Weeks*

3. Payment Verification Engagement 4 Weeks*

4. Forensic or Other Financial Audits 4 Weeks*

5. Stage 2 Public Financial Management Risk Assessment

Framework (PFMRAF) Risk Assessment 8 Weeks*

*Anticipated time frame for completion. Time frame may be adjusted for individual call orders depending on the complexity of the work.

C.3.1 NON-US PRE-AWARD SURVEY (NUPAS)

I. BACKGROUND

The Non-U.S. Organization Pre-award Survey (NUPAS) is required to evaluate 6 most critical areas of an organization in order to formulate a responsibility determination before an award is made to a non-U.S. organization. The BPA holder will be required to assess the organization on 6 review areas: 1) legal and organizational management structure, 2) financial management and monitoring, accounting and internal control systems. 3) procurement procedures and practices, 4) human resource management, 5) project performance management 6) organizational sustainability to describe the current capabilities of the organization being assessed. After a review of all the processes, internal controls, organizational structure, delegations and separation of duties, the BPA holder shall submit a report detailing their findings and recommendations of corrective action to be taken by the organization. The USAID Controller is the individual that receives this report and will also be involved in the process and the review of the draft report. The Controller will provide an action memo to the Contracting Officer to render an opinion about the ability of the potential organization to receive and account for a USAID contract, in addition to all current and planned activities.

II. TITLE

Non-US Pre-Award Survey (NUPAS)

III. OBJECTIVE

The overall objective of the NUPAS is to assist USAID/West Africa with determining whether the Agency can rely upon the organization’s systems, operations and internal controls to manage

U.S. Government funds. Specifically, the assessment will gauge and measure the risk levels of:

• The organization’s legal, governance and organizational structure,

• The financial management and internal controls systems,

• The procurement systems and controls,

• The human resource and performance management systems and controls,

• The project management and monitoring and evaluation systems and controls,

• The organization’s absorptive capacity, information and communication system and its ability to sustain itself as a going concern.

The BPA holder shall determine if an organization has the management, procurement and technical capability to handle USAID resources and comply with U.S. federal government regulations, in addition to all their current and planned activities.

The NUPAS has the following objectives:

1. Determine whether the organization has sufficient financial and managerial capacity to manage USAID funds according to U.S. Government and USAID requirements.

2. To determine the most appropriate method of financing to use under a potential USAID award; and

3. To determine the degree of support and oversight necessary to ensure proper accountability of funds provided to the organization.

IV. PROCEDURES

The BPA holder will be required to use the Non-US Pre-Award Survey Regulations (Attachment

A) provided by USAID/West Africa. The framework should be used as the basis for developing appropriate work plans to conduct an assessment. The assessment will identify, rank and assess impact of risks and propose corrective measures for each of the indicators within the framework.

The list of questions provided at the sub-indicator level within the risk assessment framework are not considered all-inclusive or restrictive in nature, and do not relieve the contracted contractor from exercising due professional care and judgment. The contractor may adapt the questionnaire appropriately to address the requirements of specific Call Order. The contractor will use due professional care in evaluating the risks and will be expected to gain an understanding of the organization by performing reviews of the Organization’s formal written documentation, guidance, policies and procedures. The contractor is also expected to review the understanding and proposal of those policies and procedures by the Organization’s personnel from Board of Directors through the Executive and mid-level managers to the line personnel carrying-out the organization’s functions. The Contractor is also expected to perform sufficient levels of actual compliance testing to validate and support the risk measurements arrived at by the contractor. Any limitations in the scope of work must be communicated as soon as possible to USAID/West Africa Regional

Financial Management Office (RFMO). The communication should include any conditions that may result in a conflict of interest for the contractor regarding other (audit or non-audit) services provided to the organization by the contractor.

The contractor reviews the proposed activity and the organization to be surveyed, based on the information contained in the Attachments:

Attachment A: Relevant Regulations for Non-US Pre Award Survey (NUPAS): ADS303

Attachment B: Standard Scope of Work for the Financial Services-Pre Award Survey

Attachment C: Questionnaire on Host Country Agency Contracting Capability

Attachment D: NUPAS Questionnaire Tool

The contractor performs a desk review of the relevant documents. The contractor develops an interview questionnaire in line with the NUPAS tool and identifies the key personnel that will need to be interviewed, specifies the documentation to review onsite, and the relevant procedures and documents to be tested. The contractor then makes the necessary arrangements with the organization to perform the required fieldwork.

See Attachment A for the specific regulatory requirements for this type of engagement (ADS303).

See Attachment B for the scope of work for Non-US Pre-Award Surveys (NUPAS). Attachment

C is used for awards where the organization will be contracting for goods and/or services with

USAID funds. Attachment D is the Agency’s standard NUPAS tool, which is a questionnaire that should be considered when developing the interview questions on the 6 relevant assessment areas.

All deliverables should be in electronic format in Microsoft Word. The contractor shall submit the final report in electronic format in Microsoft Word and PDF to the Contracting Officer

Representative (COR). All reports shall be in English and in a language expressly agreed, if requested by USAID/West Africa. USAID/West Africa will request the contractor to provide documents and information supporting the risk assessment findings.

V. REPORT OF FINDINGS

The contractor will periodically, throughout the assessment, discuss findings with the organization and the designated USAID Technical officer as they are identified. Upon completion of the pre-award assessment, the contractor will prepare a draft report that indicates the overall scores of each of the 6 criteria, explicitly identifying and scoring areas where there are key findings and or gaps in the procedures, policies, internal controls or separation of duties. The report will include the organization’s comments on the findings and the contractor’s response thereto. A printed copy and an electronic copy of the report shall be submitted to USAID Regional Controller and to the organization assessed, for their review and comments. The contractor shall incorporate USAID’s and the assessed organization’s comments and any additional documentation provided in the final report and furnish a printed copy and a “pdf” copy of the final report to both the USAID Regional

Controller and the Director of the assessed organization within 10 days of receipt of the comments on the draft report.

The structure of the report shall be as follows:

1. Executive Summary to include the overall risk rating

2. Background and Purpose

3. Methodology, Scope and Limitations of the Work Performed

4. Results of the Survey - Details of Findings

5. USAID Recipient’s Comments and the Contractor’s Response thereto

6. Results of the Survey - Details of Recommendations

7. Summary Conclusions and recommendations

Opinions and recommendations must be adequately supported. USAID reserves the right to review the working papers.

C.3.2 - FINANCIAL REVIEWS

The Contractor will conduct a review of a USAID-funded organization’s financial policies, procedures, systems, and controls. This review is conducted in accordance with standards approved by the Comptroller General of the United States.

Financial reviews are more targeted than an assessment and usually address specific areas of concern identified by USAID or other stakeholders. An assessment is usually done before an award is made by USAID. A Financial Review is usually conducted on an organization implementing a USAID activity. The scope of work contained in Attachment E is modified to target those areas of concern and related areas.

Financial reviews are usually conducted on small awards that do not meet the Agency’s audit threshold (US$750,000) to ensure that USAID funds are being utilized in accordance with the agreement terms and accounted for properly.

Financial Review

Financial reviews can have one or more objectives. Some illustrative examples are:

● To systematically review the policies, procedures, systems and internal controls of an organization.

● To review the financial reporting of an organization to ensure that the reports are providing accurate and timely information.

● To independently look at any concern identified by USAID or other stakeholders.

Taking into consideration the requirements of the financial review engagement, Attachment E

(SOW for Financial Reviews) is modified and any additional information is added to address the concerns of USAID or the stakeholders.

The Contractor will discuss findings with the organization and the designated USAID officer as they are developed. Upon completion of the assessment, the contractor will prepare a draft report identifying any areas where there are findings for procedures, policies, internal controls or separation of duties. The report will include the organization’s comments on the findings and the contractor’s response thereto. A printed copy and an electronic copy of the report shall be submitted to USAID/West Africa Controller and to the assessed organization for review and comments. The contractor shall incorporate USAID’s and the assessed organization’s comments and any additional documentation provided in the final report and furnish a printed copy and a

“pdf” copy of the final report to both the USAID/West Africa Controller and the Director of the assessed organization, within 15 days of receipt of the comments on the draft report.

2. Background and Purpose

3. Methodology, Scope and Limitations of the Work Performed

4. Results of the Survey - Details of Findings and recommendations

5. USAID Recipient’s Comments and the Contractor’s Response thereto

6. Summary Conclusions

Opinions and recommendations must be adequately supported. USAID reserves the right to review the working papers.

C.3.3 - PAYMENT VERIFICATION ENGAGEMENT

USAID periodically receives complex claims from grantees that require detailed analysis and knowledge of local laws, policies and organizational procedures. USAID requires an independent review of these claims in order to process the request.

Payment Verification Engagement

Payment verification engagements concern examining, reviewing and/or performing agreed-upon procedures on a claim, or group of claims, submitted to USAID for reimbursement.

The contractor will review the agreement(s) concerning the claim. The contractor will also take into consideration applicable local laws, rules, regulations and policies when reviewing the supporting documentation to the claim. The contractor will review the policies and procedures of the organization, if approved by USAID, to ensure that all these factors are considered when reviewing the supporting documentation.

The allowability and allocations of all costs claimed from non-profit or host government organizations are subject to the requirements of the U.S. Office of Management and Budget

(OMB) Circular A-122.

The contractor should document the processes used by the organization to prepare the claims and evaluate those processes. Recommendations to improve the processes, internal controls and separation of duties should also be reported.

If an advance was provided, a separate interest-bearing checking account is required. In these cases, all bank statements and reconciliations shall be reviewed for accuracy and completeness. A schedule of interest received must be included with the report since the organization will be required to refund interest earned to USAID.

The organization must prepare a financial report based on the approved budget line items. The contractor shall review the accuracy of the financial report.

The contractor shall prepare a Table of Questioned Costs (Attachment F) for all costs deemed ineligible or unsupported.

The Contractor will discuss findings with the organization and the designated USAID officer as they are developed. Upon completion of the payment review, the contractor will prepare a draft report identifying any areas where there are findings for procedures, policies, internal controls or separation of duties. The report will include the organization’s comments on the findings and the contractor’s response thereto. A printed copy and an electronic copy of the report shall be submitted to USAID Regional Controller and to the assessed organization for review and comments. The contractor shall consider incorporation of USAID’s and the assessed organization’s comments and any additional documentation provided in the final report and furnish a printed copy and a “pdf” copy of the final report to both the USAID/West Controller and the

Director of the reviewed organization within 15 days of receipt of the comments on the draft report.

2. Background and Purpose

3. Methodology, Scope and Limitations of the Work Performed

4. Details of Findings

5. USAID Recipient’s Comments and the Contractor’s Response thereto

6. Details of Recommendations

7. Summary Conclusions and recommendations

Opinions and recommendations must be adequately supported. USAID reserves the right to review the working papers.

C.3.4 – FORENSIC OR OTHER FINANCIAL AUDITS

I.BACKGROUND

Foreign nonprofit organizations, host governments, and subrecipients that expend $750,000 or more in USAID awards (i.e., organizations that receive USAID funds either directly or through a prime contractor or recipient) during the fiscal year, must have an annual audit conducted of those funds in accordance with 2 CFR Part 200, Subpart F.

These audits are primarily contracted by the recipient but in specific situations USAID makes these arrangements. In addition, there are activities, or sub-activities, that need to be audited on an ad hoc basis. There are also occasions when USAID management or The Regional Inspector

General’s Office located in Pretoria, South Africa (RIG/Pretoria) wants to engage an independent auditor for a financial or performance audit for an activity or sub-activity. USAID needs to have the ability to engage a professional and qualified local/regional audit contractor to provide these and other audit services.

The RIG/Pretoria has purview of all regular USAID audit activities greater than $750,000, in West

Africa. There are occasions when USAID/West Africa or another USAID Office may engage an auditor, but it will always be subject to the requirements under ADS 591. The Regional Financial

Management Office (RFMO) periodically reviews professional contractors in the region to determine if they are qualified to perform audits for USAID. The scope of work and reporting requirements for an audit is contained in Attachment G.

II TITLE

Audit

Audits will be performed in accordance with the attached scopes of works (Attachments G and

H) as amended from time-to-time by USAID. USAID/West Africa may modify the scope of work to be consistent with the specific agreement and USAID management concerns. The work will be reviewed and approved by the RFMO and reports of expenditures greater than $750,000 will be reviewed and approved by RIG/Pretoria. The following is general information on USAID Audits:

In conducting financial audits of USAID’s contracts or grants, the auditors will be required to:

(a) Express an opinion on whether the fund accountability statement for the USAID-funded programs presents fairly, in all material respects, revenues received, costs incurred, and commodities and technical assistance directly procured by USAID for the period audited in conformity with the terms of the agreements and generally accepted accounting principles or other comprehensive basis of accounting (including the cash receipts and disbursements basis and modifications of the cash basis).

(b) Evaluate and obtain a sufficient understanding of the recipient's internal control related to the

USAID-funded programs, assess control risk, and identify reportable conditions, identify significant deficiencies including material internal control weaknesses. This evaluation should include the internal control related to required cost-sharing contributions, if applicable.

(c) Perform tests to determine whether the recipient complied, in all material respects, with agreement terms (including cost sharing, or matching contributions, if applicable) and applicable laws and regulations related to USAID-funded programs. All material instances of noncompliance and all illegal acts that have occurred or are likely to have occurred should be identified. Such tests should include the compliance requirements related to required cost-sharing contributions, if applicable.

(d) Evaluate whether the recipient has met its cost-sharing or matching contributions, if required by the agreement.

(e) Perform an audit of the indirect cost rate(s) if the recipient has been authorized to charge indirect costs to USAID using provisional rates or 10 percent de minimis rates and USAID has not yet negotiated final rates with the recipient.

(f) If the recipient has been authorized to charge provisional indirect cost rates, then perform a financial audit of the recipient’s organization-wide general-purpose financial statements

(g) Determine if the recipient has taken adequate corrective action on prior audit report recommendations, if applicable.

Auditors shall test for situations and transactions that could be indicative of fraud, abuse and illegal expenditures and acts. If such evidence exists, the auditor should contact the Regional Inspector

General, Pretoria (RIG/Pretoria) before proceeding to the next audit steps and procedures.

The work and work-papers will be subject to review by USAID West Africa and or RIG/Pretoria.

All prepared work-papers shall be in English. Original source documents included in the work-papers may remain in their original language without translation. Financial information will be presented in such a manner as to reflect the amounts in U.S. dollars. In addition to a consolidated financial report for the organization, the auditor shall provide financial reports for each USAID agreement with the organization. Please refer to (Attachment I) ADS 591aa, USAID Financial

Audits for Foreign Organizations Mandatory reference for further guidance.

C.3.5 – STAGE 2 – PUBLIC FINANCIAL MANAGEMENT RISK ASSESSMENT FRAMEWORK (PFMRAF)

The Stage 2 Risk Assessment is the second stage of the Public Financial Management Risk

Assessment Framework (PFMRAF) and designed to identify, evaluate, and propose measures to mitigate transactional level fiduciary risks of target partner government institution’s Public

Financial Management systems at the country, sector, or sub-national government level. The Stage

2 Risk Assessment informs USAID’s project design process and forms a basis to incorporate fiduciary risk mitigation measures into the Government to Government (G2G) project components. By design, the Stage 2 Risk Assessment is a fiduciary risk tool, not one designed for programmatic or other types of risk; however, some programmatic and other types of risk will likely be identified as part of this process. The Risk Mitigation Plan resulting from the Stage 2 assessment(s) is integrated into the project design process as one of the required analytical analyses which guide decision making on all aspects of the final project design.

Completion of the Stage 2 Risk Assessment requires answers to fundamental questions. What is our risk appetite? Which are the identified relevant risks? How should the identified risks be assessed, scored and appropriately mitigated? The answers to these questions represent the road to a full-fledged risk management system for projects that include G2G implementing mechanisms.

A Statement of Work (SOW) and the customized questionnaire focused on the activity objectives, flow of funds, implementing entity, and proposed implementation mechanism are key to executing a successful Stage 2 - Risk Assessment. See Attachment J for the specific SOW and regulatory requirements for this type of engagement.

USAID’s Risk Assessment and Measurement of USAID’s approach for evaluating risk (s) identified in the Stage 2 Risk Assessment relates to the impact and probability of an adverse event in accordance with sound risk management principles, as defined below and described in the Heat map below (Impact and Probability Determinations). It also permits the quantifying of qualitative data in order to measure, compare, and prioritize risks and scorings. Impact – The severity of an adverse event associated with a risk or combination of risks, is described below. Risks should be scored with an integer or rating. The likelihood of occurrence of an adverse event associated with a risk or a combination of risks is defined below. The risk is scored with an integer or rating reflecting the probability of the event.

● Negligible: 1 – Public Financial Management (PFM) broadly reflects good international practice. The development objective, in the 95 to 100 percent range of expected project outcomes, can reasonably be assumed to be attained if conditions do not change. Strong political and management commitment to democratic values and sound PFM practice is evident. Routine compliance with internal controls is observed and expected. Both horizontal and vertical democratic accountability institutions are mature, function routinely, and are not under threat.

● Marginal: 2 - PFM broadly reflects good international practice with some gaps or inefficiencies present. Political or management commitment to closing the gaps and eliminating inefficiencies is present. Seventy to 95 percent of the development objective can be reasonably assumed to be attained. Expected effects could include minor delays in attainment, minor dissatisfaction by stakeholders, or a non-material financial impact. Non-compliance with the internal control framework is the exception, rather than the rule. Weaknesses in the horizontal and vertical accountability institutions may be present or such institutions may be in an early and untested stage of development. Opposition to these institutions is not a “given” but may be detected.

● Serious: 3 - Significant elements of the PFM system do not reflect good international practice. Political or management commitment to attaining a state of compliance with good international practice is inconsistent or questionable. Attainment of 40 to 70 percent of the expected outcomes associated with the development objective can reasonably be expected. Expected effects could include a major delay, limited dissatisfaction by stakeholders, and a material financial impact. Non-compliance with the internal control framework is likely to occur. Weaknesses in the horizontal and vertical accountability institutions are evident or one or the other shows significant gaps. Opposition to accountability is evident by some elements within the society.

● Catastrophic: 4 - There are obvious and material divergences from good international

PFM practice. Political and management commitment to attainment of a state of compliance with good international practice is the exception or entirely absent. Realization of an adverse event associated with this risk factor will permit attainment of less than 40 percent of expected project outcomes. Expected effects include failure of the project, widespread and severe dissatisfaction by stakeholders, major financial losses, and extensive loss of reputation. Non-compliance with the internal control framework is expected to occur widely. Vertical and horizontal accountability institutions have major gaps, or one or the other is severely under-developed. Opposition to accountability is organized or widespread and therefore expected.

Develop a risk assessment of probability for each area of identified specific risk. The risk assessment will be based on inquiry, observations and testing (when appropriate). Each individual risk will be scored according to the following rating:

● Remote: 1 - This number reflects the conclusion that there is less than a .25 probability. An adverse event associated with the risk is rare or will only occur in exceptional circumstances. There is little or no experience of a similar failure.

● Occasional: 2 - This number reflects a conclusion that the probability lies between

.26 and .50. An adverse event associated with the risk might occur because the conditions for it exist, but controls exist and are effective.

● Probable: 3 - This number reflects a conclusion that the probability lies between

.51 and .75. An adverse event associated with the risk likely will occur because the controls are inadequate or are applied inconsistently.

● Frequent: 4 - This number reflects a conclusion that the probability lies between

.76 and .99. An adverse event associated with the risk is expected to occur. There is near certainty of occurrence because the controls do not exist or are ineffective.

The risks should be clearly specified in the report, see Attachment K In addition, the risks should be laid out in a risk rating worksheet that will lead each risk to be rated based on the risk rating matrix attached. A potential adverse effect of the risk and a recommended mitigation measure for each risk should also be listed by the assessment team.

HEAT MAP

(END OF SECTION C)

SECTION D – PACKAGING AND MARKING

D.1 BRANDING AND MARKING POLICY

(a) The Contractor must comply with the requirements of the policy directives and required procedures outlined in USAID Automated Directive System (ADS) 320 “Branding and

Marking in USAID Direct Contracts” (effective date: 02/05/2020) at https://www.usaid.gov/sites/default/files/documents/1868/320.pdf, and USAID “Graphic

Standards Manual” available at www.usaid.gov/branding, or any successor branding policy.

(b) AIDAR 752.7009 Marking (JAN 1993)

It is USAID policy that USAID-financed commodities and shipping containers, and project construction sites and other project locations be suitably marked with the USAID emblem.

Shipping containers are also to be marked with the last five digits of the USAID financing document number. As a general rule, marking is not required for raw materials shipped in bulk

(such as coal, grain, etc.), or for semi-finished products which are not packaged.

Specific guidance on marking requirements should be obtained prior to procurement of commodities to be shipped, and as early as possible for project construction sites and other project locations. This guidance will be provided through the cognizant technical office indicated on the cover page of this contract, or by the Mission Director in the Cooperating Country to which commodities are being shipped, or in which the project site is located.

Authority to waive marking requirements is vested with the Regional Assistant Administrators, and with Mission Directors.

A copy of any specific marking instructions or waivers from marking requirements is to be sent to the Contracting Officer; the original should be retained by the Contractor.

(END OF SECTION D)

https://www.usaid.gov/sites/default/files/documents/1868/320.pdf

SECTION E – INSPECTION AND ACCEPTANCE

E.1 INSPECTION AND ACCEPTANCE

The BPA holder’s performance and quality of works to be performed hereunder shall be subject to inspection, approval and acceptance by the Contracting Officer Representative (COR) or alternate. Work to be performed under this BPA is expected to be of a professional level.

For all services under any Call Order, USAID will designate a Contracting Officer Representative

(COR) and a representative from the Regional Financial Management Office (RFMO) as the point of final inspection and acceptance.