21Jul11 Atch5-PWS.pdf

ATTACHMENT 5

Solicitation DOL111RP21295

PERFORMANCE WORK STATEMENT (PWS)

ADVISORY AND ASSISTANCE SERVICES

GOVERNMENT AUDITING AND ATTESTATION STANDARDS

Bureau of International Labor Affairs (ILAB)

Office of Child Labor, Forced Labor and Human Trafficking (OCFT)

Office of the Assistant Secretary U.S. Department of Labor

200 Constitution Avenue, N.W., Room S-1325 Washington, D.C. 20210

Date: July 8, 2011

Solicitation Nr: DOL111RP21295

TABLE OF CONTENTS

1.0. DESCRIPTION OF SERVICES

1.1.1. Mission

1.1.2. Background

1.1.3. Objective

1.2. SCOPE OF WORK

1.2.1. Attestation Engagements (Functional Task Area 1)

1.2.2. Accountability Reviews (Functional Task Area 2)

1.2.3. Government Performance and Results Act (GPRA) (Functional Task Area 3

1.2.4. Government Accountability Office (GAO) Yellow Book (Functional Task Area 4)

1.2.5. Travel

1.2.6 Monthly Progress Report

2.0. PERFORMANCE REQUIREMENTS SUMMARY (PRS)

2.1. Quality Assurance Surveillance Plan (QASP

2.2. Quality Control Plan (QCP)

3.0. GOVERNMENT FURNISHED PROPERTY AND SERVICES

3.1. Government Furnished Property

3.2. Government Furnished Information/Documents

3.3. Documentation and Records

3.4. Housekeeping Practices

4.0. GENERAL INFORMATION

4.1. Hours of Operation

4.2. Recognized Holidays

4.3. Place of Performance

4.4. Physical Security

4.5. Government Personnel

4.5.1. Contracting Officer (CO)

4.5.2. Contracting Officer Technical Representative (COTR)

4.6. Contractor Personnel

4.6.1. Key Personnel

4.6.2. CO Consent to Change Key Personnel

4.6.3. Notification of Intent to Change Key Personnel

4.6.4. Qualifications of Key Personnel Replacement

4.6.5. Employee Conduct

4.7. Conflict of Interest (COI)

4.8. Proprietary Data, Privacy, and Sensitive Information

5.0. ATTACHMENTS

APPENDIX A -- Workload Estimate APPENDIX B -- Performance Assessment Summary APPENDIX C -- Definitions & Acronyms

1.0. DESCRIPTION OF SERVICES

1.1. NON-PERSONAL SERVICES. The Contractor shall provide all labor and tools necessary to perform all requirements in this Performance Work Statement (PWS).

1.1.1. Mission. The Bureau of International Labor Affairs (ILAB) leads the U.S. Department of Labor's (USDOL) efforts to ensure that workers around the world are treated fairly and are able to share in the benefits of the global economy. ILAB's mission is to use all available international channels to improve working conditions, raise living standards, protect workers' ability to exercise their rights, and address the workplace exploitation of children and other vulnerable populations.

Within ILAB, the mission of the Office of Child Labor, Forced Labor and Human Trafficking (OCFT) is to support the President’s and the Secretary of Labor’s labor and foreign policy objectives, meet congressional mandates, and perform public outreach by promoting the elimination of the worst forms of child labor, and increasing knowledge and information on child labor, forced labor, and human trafficking.

1.1.2. Background. The demands for increased accountability in both the financial and performance arenas have grown significantly with the expansion in the number of OCFT projects in operation throughout the developing world. To address these demands, OCFT initiated a project-level attestation engagement program in FY2005 to examine the timeliness and accuracy of grantee performance data, financial reporting, and compliance with USDOL and applicable Federal Government regulations. The program has contracted with a certified public accounting firm to perform attestation engagements of its cooperative agreements in accordance with the Government Auditing Standards published by the Government Accountability Office. OCFT also has an agreement in place with the External Auditor for the International Labour Organization (ILO) to conduct attestation engagements of the projects that OCFT funds through the ILO.

1.1.3. Objective. OCFT seeks to obtain contract support services to meet the ongoing needs of OCFT on attestation engagement and Government Performance and Results Act (GPRA) issues. These services will provide OCFT expert advice and training to ensure that: 1) the work conducted by OCFT’s contracted certified public accounting firm and by the External Auditor of the ILO meets OCFT’s needs and that the quality is acceptable under the relevant professional standards; and 2) project level compliance and GPRA performance data reviews conducted by OCFT staff are performed in an efficient and effective manner.

1.2. SCOPE OF WORK

The Contractor shall be available to support the shifting priorities of OCFT in the following areas:

1.2.1. Attestation Engagements (Functional Task Area 1). Provide expert advice, training and support regarding the project level attestation engagement process and ILO external audits to OCFT staff, including guidance regarding attestation engagement and audit procedures, reporting and resolution. Tasks may include:

1.2.1.1. Provide expert written advice on project level attestation engagements, ILO External Auditors’ terms of reference, reporting and findings, and audit resolution issues.

1.2.1.2. Develop and deliver a training program for OCFT personnel with responsibility for reviewing independent external attestation engagement procedures, reports and resolution documents. The contractor shall include the following components:

1.2.1.2.1. Contractual frameworks for project level cooperative agreement and contract attestation engagements;

1.2.1.2.2. OCFT audit terms of reference and guides for project level audit/attestation engagements;

1.2.1.2.3. Procedures for planning and conducting project level audit/attestation engagements;

1.2.1.2.4. OCFT review and resolution process for project level attestation engagements.

1.2.1.3. Review and analyze attestation engagement reports issued by OCFT’s contracted certified public accounting firm, and evaluate the quality of the reports. The contractor shall submit written comments regarding issues requiring clarification from the attestation engagement reports, as well as provide expert guidance to OCFT on how to best address problems that are identified in these reports.

1.2.1.4. Review and analyze audit reports issued by the ILO’s external auditor, and evaluate the quality of the reports. The contractor shall submit written comments regarding issues requiring clarification from these external audit reports, as well as provide expert guidance to OCFT on how to best address problems that are identified in these reports.

1.2.1.5. Review and analyze audit resolution documents issued as a result of attestation engagements and ILO external audits. The contractor shall submit written comments regarding the proposed corrective actions required as a result of attestation engagement and external audit reports, as well as provide expert guidance to OCFT on the audit resolution process.

1.2.1.6. Participate in attestation engagement, audit and performance management meetings and provide briefings to OCFT personnel on issues related to meetings.

1.2.2. Accountability Reviews (Functional Task Area 2). Provide expert advice, guidance, and support regarding the introduction of project level Accountability Reviews. Tasks may include:

1.2.2.1. Review and provide expert advice on the guide for Accountability Reviews to be undertaken by OCFT staff.

1.2.2.2. Participate in field trips to project sites abroad to test the Accountability Review Guide and the overall approach to the reviews. The contractor shall review background project materials and interview key OCFT and grantee staff prior to travel to gain understanding of the project’s structure, implementing environment, challenges, and any other relevant background information.

1.2.2.3. Draft, review and provide expert advice and comment on Accountability Review reports following the pilot reviews.

1.2.2.4. Deliver training to OCFT personnel on an as-needed basis on the Accountability Reviews, focusing on procedures to conduct project level Accountability Reviews that test compliance and validity of GPRA performance data. Training sessions will typically consist of 2 to 4 OCFT staff per session.

1.2.2.5. Revise the Accountability Review guide after the completion of field trips, taking into consideration lessons learned while conducting the field trips.

1.2.3. Government Performance and Results Act (GPRA) (Functional Task Area 3). Provide expert advice and support regarding Government Performance and Results Act performance data target setting and analysis.

1.2.4. Government Accountability Office (GAO) Yellow Book (Functional Task Area 4).

Provide expert advice, guidance, and support regarding Governmental Auditing Standards as defined by the Yellow Book issued by the Government Accountability Office (GAO).

1.2.5. Travel. The contractor is expected to provide all logistical and administrative support for their work, including (if necessary) travel arrangements (e.g., plane and hotel reservations, purchasing plane tickets, meals, etc). Travel will be reimbursed up to the not-to-exceed amount established in the contract. Travel and per diem expenses will be reimbursed in accordance with the Federal Travel Regulations (FTR).

1.2.5.1. Reporting Requirement. The Contractor shall submit the following information to the COTR not later than 21 calendar days before any scheduled trip:

the name and passport number* of traveler full itineraries including airlines flight numbers and cities hotels where the contractor will be staying in country, including hotel contact information and dates of stay emergency contact information number of travelers total estimated cost per trip

* The passport number is needed for a clearance cable, which is sent by ILAB to the US Embassy in the country where the contractor will be traveling.

1.2.6 Monthly Progress Report. The Contractor shall submit monthly progress reports to the COTR not later than the 20th of each month for the previous month performance. At a minimum, reports shall include the following information: the date, functional tasks performed, tasks accomplished, and a summary of meetings attended in support of the requirement.

2.0. PERFORMANCE REQUIREMENTS SUMMARY (PRS)

2.1. Quality Assurance Surveillance Plan (QASP). The Government will monitor and assess the Contractor’s performance utilizing a qualify assurance surveillance plan, COTR feedback and deliverables submitted by the contractor. Additional contractor monitoring by the Government will take place via period review, audit of contractor invoice submissions, and billing.

2.2. Quality Control Plan (QCP). The Contractor is contractually responsible for quality assurance. Therefore, the Contractor shall develop a QCP that outlines methods and procedures to be utilized in ensuring compliance with contract terms and conditions and successful and satisfactory performance of required PWS tasks.

3.0. GOVERNMENT FURNISHED PROPERTY AND SERVICES

3.1. Government Furnished Property. The Government will furnish, or make available, working space, equipment, network access, and reasonable utilities (e.g., electricity, water, etc.) for one (1) Contractor personnel for performance requirements of this PWS. The Contractor shall use due care and diligence in efforts to conserve utilities and to reduce utility costs.

All government property, equipment, materials provided under this contract will remain the property of the Government and will be returned to the Contracting Officer's Technical Representative upon request or at the end of the period of performance.

3.2. Government Furnished Information/Documents. Information and documentation pertinent to the performance of the specified tasks will be made available to the Contractor.

Extensive information regarding Department of Labor business and processes are available via the Office of the Chief Information Officer (OCIO) homepage on the DOL Intranet and will be made available to Contractor personnel.

3.3. Documentation and Records. All products and deliverables developed under this PWS become the property of the U.S. Government.

3.4. Housekeeping Practices. All Contractor employees shall maintain work areas and occupied spaces, on Government facilities, in a neat, clean, and orderly condition. The Contractor shall follow the DOL policies and procedures for Property Management and Personally Identifiable Information (PII).

4.0. GENERAL INFORMATION

4.1. Hours of Operation. The Department of Labor operates under a flexible work schedule consisting of hours between 6:00 AM to 7:00 PM and a normal workweek consisting of 40 hours. Contractor personnel performing under this contract is expected to be available between the hours of 8:00 AM and 5:00 PM, excluding weekends and Federal holidays or when the Government facility is closed due to local or national emergencies, administrative closings, or similar Government directed facility closings. At no time shall Contractor personnel work on DOL premises in the absence of Government personnel.

Pursuant to FAR 22.103-2, performance under this PWS shall be performed without using overtime, particularly as a regular employment practice, except as may be otherwise scheduled and approved. Prior approval shall be obtained from the Contracting Officer before working any overtime under this contract. Generally, overtime will not be approved except when determined necessary to meet urgent program requirements.

4.2. Recognized Holidays. The Contractor is not required to perform services on the holidays listed below.

New Year’s Day Labor Day Martin Luther King, Jr. Day Columbus Day President’s Day Veteran’s Day

Memorial Day Thanksgiving Day Independence Day Christmas Day

4.3. Place of Performance. The work will be performed onsite at the following location:

Department of Labor Frances Perkins Building 200 Constitution Ave. NW Washington, D.C 20210

4.4. Physical Security. The Contractor shall be responsible for safeguarding all government property provided for Contractor use. At the close of each work period, government facilities, equipment, and materials shall be secured.

4.5. Government Personnel

4.5.1. Contracting Officer (CO). The CO is the only person authorized to approve changes in any of the requirements under the PWS and any provisions contained elsewhere in the contract.

In the event the contractor implements any such changes at the direction of any person other than the CO, the change is considered to have been made without authority.

4.5.2. Contracting Officer Technical Representative (COTR). The COTR is a representative from the requiring activity and is appointed in writing by the Contracting Officer to monitor contract performance. The COTR represents the Contracting Officer regarding all matters of a technical nature only and has no direct or implied authority to change the terms of the contract. The COTR is the direct interface with Contractor personnel during the performance of this requirement.

4.6. Contractor Personnel

4.6.1. Key Personnel. The person hired under this PWS will be considered key personnel.

Contractor employees designated as “Key Personnel” shall not be removed or replaced without the written consent of the Government.

4.6.2. CO Consent to Change Key Personnel. No replacement of key personnel shall be made by the Contractor without the written consent of the Contracting Officer.

4.6.3. Notification of Intent to Change Key Personnel. Prior to any key personnel reassignment, removal, or resignation, the Contractor shall provide written notification at least 14 calendar days in advance to the COTR and shall submit justification (including proposed substitutions and their resumes) in sufficient detail to permit evaluation of the impact of the proposed change on the program and its schedule.

4.6.4. Qualifications of Key Personnel Replacement. Any replacement candidate must have the same or better qualifications as the person released. Resumes of replacement Key Personnel must be provided to the Contracting Officer’s Technical Representative for review and concurrence prior to performance of work by the individual under consideration.

4.6.5. Employee Conduct. All Contractor employees shall present a professional appearance at all times, must comply with the rules and regulations of individual work sites where work is performed and their conduct shall not reflect discredit upon the United States and or the Department of Labor.

4.7. Conflict of Interest (COI)

4.7.1. A COI occurs when an individual or organization is involved in multiple interests, one of which could possibly corrupt the motivation for an act in the other. The Contractor shall ensure no potential or actual conflict of interest exists.

4.7.2. If at any time during performance of the contract, the Contractor discovers an organizational conflict of interest, with respect to this contract, it shall make an immediate and full disclosure in writing to the Contracting Officer. The disclosure shall include identification of the conflict, the manner in which it arose, and a description of the action the Contractor has taken or proposes to take to avoid, eliminate or neutralize the conflict. The Government may, however, terminate the contract.

4.8. Proprietary Data, Privacy, and Sensitive Information

The Contractor shall not divulge or release data or information developed or obtained in performance of this contract except as authorized by Government personnel or upon written approval of the Contracting Officer. The Contractor shall refrain from using the information for any purpose other than that for which it was furnished.

5.0. ATTACHMENTS

Appendix A–Workload Estimate Appendix B–Performance Assessment Summary Appendix C -- Definitions & Acronyms

APPENDIX A -- WORKLOAD ESTIMATE

The following is provided for information purposes only and does not represent the actual Government's requirement.

Description Quantity

Estimated Work Year 1,500 hours*

# of Anticipated Travel Requirements/Trips 0 to 2 Annually

* Note: ILAB does not require a Full Time Equivalent.

APPENDIX B -- PERFORMANCE ASSESSMENT SUMMARY

Performance Objective

PWS

reference Performance Standard Method of

Surveillance

Contract Management

SOW

Overall

The Contractor maintains adequate, experienced, and qualified staff to support program requirements 100% of the time. Contractor responds to requests for communication, information, clarification and revision of deliverables in a timely manner. The Contractor demonstrates eagerness and willingness to resolve performance issues in an acceptable manner.

Customer feedback and COTR periodic review of contract performance

Task 1:

Attestation Engagements

1.2.1

The Contractor provides expert advice, training and support on an as-needed basis regarding the project level attestation engagement process and ILO external audits to OCFT staff, including guidance regarding attestation engagement and audit procedures, reporting and resolution to support program requirements.

COTR periodic review of contract performance

Task 2:

Accountability Reviews

1.2.2 The Contractor provides expert advice, guidance, and support on an as-needed basis regarding the introduction of project level Accountability Reviews.

COTR periodic review of contract performance

Task 3:

Government Performance and Results Act

(GPRA)

1.2.3

The Contractor provides expert advice and support on an as-needed basis regarding Government Performance and Results Act performance data target setting and analysis.

COTR periodic review of contract performance

Task 4:

Government Accountability Office (GAO) Yellow Book

1.2.4

The Contractor provides expert advice, guidance, and support on an as-needed basis regarding Governmental Auditing Standards as defined by the Yellow Book issued by the Government Accountability Office (GAO).

COTR periodic review of contract performance

Monthly Progress Report 1.2.6

The Contractor is timely in submitting monthly reports and provides sufficient details to determine work effort performed and completed each month.

Submittals

APPENDIX C -- DEFINITIONS & ACRONYMS

CO –Contracting Officer

DOL –Department of Labor

DOL HQ –Department of Labor Headquarter

COTR –Contracting Officer Technical Representative

FTR –Federal Travel Regulations

GAO –Government Accountability Office

ILAB - Bureau of International Labor Affairs

ILO - International Labor Organization

OASAM - Office of the Assistant Secretary for Administration and Management

OCIO –Office of the Chief Information Officer

OCFT - Office of Child Labor, Forced Labor and Human Trafficking

PWS - Performance Work Statement

Quality Assurance (QA): Those actions taken by the government to assure services meet the requirements of the Performance Work Statement.

Quality Assurance Surveillance Plan (QASP): An organized written document specifying the surveillance methodology to be used for surveillance of Contractor performance.

Quality Control (QC): Those actions taken by a Contractor to control the performance of services so that they meet the requirements of the PWS.