DJJ2532-0003_Limited_Sources_-_Modification_to_Extend_the_Term_of_the_Order_EY_signed.pdf

Justification to Extend the Term of BPA Call No. DJJ2532-0003 Page 1

U.S. Department of Justice Washington, DC 20530

Limited Sources Justification

1. Identification of the agency and the contracting activity.

This justification is prepared by the United States Department of Justice (Department or DOJ) in accordance with Federal Acquisition Regulation (FAR) 8.405-6. The requiring organization is the Justice Management Division, Finance Staff. The contracting activity is the Justice Management Division, Procurement Services Staff.

2. Nature and/or description of the action being approved.

The Department intends to modify Blanket Purchase Agreement (BPA) Call # DJJ2532-0003 for Financial Statement Preparation Support for the Financial Statements Group (FSG) to extend the term of the order for a period of six (6) months. The modification, which will extend the BPA Call expiration date from October 1 2019 to March 31, 2020, will ensure continuity of mission critical services until the new order is awarded.

BPA Call DJJ2532-0003 was awarded to Ernst and Young on November 18, 2014 using competitive procedures under the General Services Administration Professional Services Schedule (PSS) program for the award of the Financial Management Assistance Support Services BPAs. The competition included the award of five (5) Calls, including this one. The order is currently valued at $2,283,265 and is scheduled to expire on September 30, 2019.

A new procurement for Financial Management Assistance Support Services (FMASS II) is underway and the result will be the award of four (4) BPAs and five (5) Call orders to the vendors determined to provide the best value to the government. The six-month extension, estimated at $415,162.90, will allow time to complete the new award.

3. Description of the supplies or services required to meet the agency’s needs, including the estimated value.

Under the current BPA Call the Contractor provides preparation, development, and analysis of Bureau specific and consolidated financial statements to include working under tight timelines, especially during the “quarterly” and “year-end” reporting periods.

Specific tasks include the following:

Justification to Extend the Term of BPA Call No. DJJ2532-0003 Page 2

a. Preparing and producing accurate financial statements and supporting notes in accordance with Federal Accounting Standards Advisory Board (FASAB), OMB and Treasury in draft/final format for DOJ management’s review;

b. Performing tie-point analysis from the general ledger, identifying, and recommending solutions to determine the cause and resolving errors.

c. Recommending accounting entries/transactions, to include budgetary and proprietary accounts for accounting activities;

d. Preparing the fiduciary worksheets Federal Employees Compensation Act (FECA), Unemployment Benefits (UEB) Office of Personnel Management (OPM) and the Judgment Fund) for the Department and ensuring that balances reconcile to Treasury’s Intergovernmental Fiduciary Confirmation System (IFCS);

e. Preparing worksheets that reconcile and support the Department’s $2.5 billion elimination entry;

f. Analyzing, various reports provided by Treasury to identify and resolve intra-governmental activity with the Department’s external trading partners;

g. Reconciling subsidiary module data with standard general ledger account balances;

h. Preparing Prepared by Client (PBC) items for submission to the OIG and external auditors by specified due dates;

i. Reviewing PBC work products received from external Financial Statement Group (FSG) sources for completeness/accuracy and submission to the OIG and external auditors by specified due dates;

j. Preparing selected portions of the Asset Forfeiture Fund and Seized Asset Deposit Fund AFF/SADF and Consolidated audits to ensure compliance with existing accounting principles (e.g., obligation reconciliations, etc.). Comparing the notes of the AFF/SADF and Consolidated statements to ensure that the balances reconcile to each component’s principle financial statements/templates. Making recommendations for any deviations in the preparation;

k. Providing assistance in the breakout and review of large, complex files from many external sources prior to finalizing the information as it pertains to quarterly and consolidated statements;

l. Ensuring that there are no disconnects between the operational aspects of the reporting and the final quarterly statements;

m. Reviewing and making recommended changes to the DOJ Financial Statement and Preparation Guide. Ensuring that all new changes are addressed adequately and are consistent with the Department’s new audit consolidation;

Justification to Extend the Term of BPA Call No. DJJ2532-0003 Page 3

n. Tracking projects (i.e., fiduciary worksheets, financial statements, provider listings, PBC items, journal voucher processing etc.) to ensure timing submissions and meeting due dates.

o. Preparing and drafting supporting documentation to facilitate the Treasury’s Closing Package.

Anticipated expenditures during the six-month extension will be approximately $416,333.40.

Approval of this extension will increase the overall total cost of the call to $2,699,598.55.

4. Authority and supporting rationale including, if applicable, demonstration of the proposed contractor’s unique qualifications to provide the required supply or service.

The services obtained through this BPA Call support mission critical operations for which continuity is essential. The statement of work for the solicitation of a new BPA Call is nearing completion and will be one of the five (5) Call orders included in the FMASS II solicitation. The Department must also account for unforeseen events, such as a protest, that could delay the acquisition process or lengthen the transition period.

5. Determination by the ordering activity contracting officer that the order represents the best value consistent with FAR 8.404(d).

The General Services Administration has already determined that the prices under Ernst and Young’s GSA PSS Contract GS-00F-290CA are fair and reasonable. To determine best value, prices proposed for the extension period will be compared with prior prices paid under the competitively awarded call order and similar services available from other GSA PSS vendors.

6. Description of the market research conducted among schedule holders and the results or a statement of the reason market research was not conducted.

As explained above in section 4 above, the Department in the process of awarding new multi-award FMASS II BPAs. The Department has determined that further market research in support of the extension period would not yield meaningful additional information. For these reasons, the Government does not intend to compete the extension period.

7. Any other facts supporting the justification.

None.

Justification to Extend the Term of BPA Call No. DJJ2532-0003 Page 4

8. Statement of the actions, if any, the agency may take to remove or overcome any barriers that led to the restricted consideration before any subsequent acquisition for the supplies or services is made.

None.

**The Rest of the Page is Intentionally Left Blank**

Justification to Extend the Term of BPA Call No. DJJ2532-0003 Page 5

9. Certifications, Concurrences and Approval

Technical/Requirements Personnel Certification:

I certify that the information contained in this document for which I am responsible is accurate and complete to the best of my knowledge and belief.

David Bethea Deputy Assistant Director Financial Statements Group

Date

Contracting Officer Certification:

I certify that this justification is accurate and complete to the best of my knowledge and belief.

Cindy Gold, Contracting Officer Procurement Services Staff Justice Management Division

Date