ATCH 01 Instructions to Contractors PACA Region 2 USAFE 2Nov26.pdf

ATTACHMENT 01 – INSTRUCTIONS TO

CONTRACTORS

Instructions, Requirements, Conditions, and Notices to

Quoters

Solicitation Number: F41999-27-Q-XXXX

Program Title: Public Accountant Contract Audit Program (PACA) Installation Audits

Geographic Scope: Region 2 – United States Air Forces in Europe (USAFE)

Issuing Activity: Air Force Services Center (AFSVC / AFNAFPO), JBSA Lackland, TX

Effective Date: 2 November 2026

1. GENERAL PROGRAM & CONTRACTUAL INFORMATION

1.1 Nonappropriated Fund (NAF) Funding

This requirement is funded exclusively by revenue generated by Air Force Morale, Welfare, and

Recreation (MWR) programs worldwide. No Appropriated Funds (APF) or Congressional tax dollars are utilized. Contractors are required to satisfy all solicitation requirements and adhere to

Department of Defense Instruction (DoDI) 4105.67 and Department of the Air Force Manual

(DAFMAN) 64-119.

1.2 Award Type and Structure

The Air Force Nonappropriated Fund Instrumentality (NAFI) intends to award a single (1)

Nonappropriated Fund Purchasing Agreement (NPA) for Region 2 (USAFE) to the responsible offeror whose technically acceptable quote offers the lowest total evaluated price (LPTA).

The resulting NPA will have a one (1) year Base Period and four (4) one-year Option

Periods, not to exceed a total duration of five (5) years.

Individual audit engagements will be executed via Firm-Fixed-Price (FFP) Delivery Orders

(DOs) issued against the established NPA price list.

The Government reserves the right to issue Delivery Orders that bundle multiple installations, incorporate multiple fund audit types (MWR and Lodging), require dual-year historical financial statement audits (e.g., FY24 and FY25 concurrently), or span across fiscal years based on mission requirements.

1.3 Notice of Award & Engagement Letter

The Air Force Nonappropriated Fund Procurement Office (AFNAFPO) will provide a formal Notice of Award together with a draft Engagement Letter to the successful Contractor. The Contractor must execute and return the signed Engagement Letter simultaneously with the bilateral execution of the NPA contract.

2. AMENDMENTS TO SOLICITATION

If this solicitation is amended, all terms and conditions that are not modified remain unchanged.

Contractors must acknowledge receipt of any amendment by:

1. Signing each Standard Form / Amendment notification page; and

2. Returning the signed acknowledgement pages with File One (Contract Documentation) prior to the specified quotation closing date and time.

3. GENERAL QUOTE PREPARATION & SUBMISSION INSTRUCTIONS

3.1 Electronic Submission Details

Quotes must be submitted via email no later than the deadline specified in the RFQ Offeror Letter to:

Contracting Officer: Ms. Valerie Baltimore (valerie.baltimore@us.af.mil)

Contract Specialist: Ms. Whitney Ward (whitney.ward.1@us.af.mil)

All files must be submitted in Adobe Portable Document Format (PDF Searchable text format).

Files must be virus-free and cannot include embedded sound, video, or macro files.

3.2 Volume Organization and Format

The quote must be structured into four (4) distinct electronic files as outlined below:

File One (I): Contract Documentation

File Two (II): Pricing Proposal (Attachment 05)

File Three (III): Technical Solution / Contractor Statement of Work (CSOW)

File Four (IV): Past Performance Information (PPI)

3.3 Page Format Restrictions

Page Size: 8.5 x 11 inches (foldout charts, tables, or project diagrams must not exceed 11 x 17 inches and count as a single page).

Margins: Minimum 1-inch margins on all sides. Header/footer information (e.g., page numbers, company name, CUI markings) may fall within the margin area.

Font: Times New Roman, 12-point font for general text. Tables, charts, and diagrams may use a readable font size no smaller than 10-point. Headings and titles may not exceed 14-point bold.

Orientation: Portrait orientation for narrative text; landscape is permitted for complex tables or schedules.

Line Spacing: Minimum single line spacing.

4. FILE ONE – CONTRACT DOCUMENTATION (VOLUME I)

Contractors must complete and return all required administrative sections under File One.

Submission confirms agreement with all terms and conditions of the RFQ.

4.1 Contents and Structure of File One:

1. Title Page & Executive Summary: A concise narrative summary of the quote (maximum 2 pages), highlighting key features, capabilities, and operational risk mitigation strategies, excluding price.

2. Master Table of Contents: Consolidated Table of Contents encompassing all four volumes.

3. Glossary of Terms & Acronyms: Comprehensive list of abbreviations used.

4. Quote Validity Statement: An affirmative statement confirming that the quotation remains valid for a minimum of one hundred eighty (180) calendar days from the solicitation closing date.

5. Company Information & Points of Contact: Provide legal business entity name, physical and mailing address, CAGE code, Unique Entity Identifier (UEI), and primary/alternate points of contact (name, title, telephone, email).

6. Exceptions to Terms and Conditions: Specific identification of any exceptions taken to the solicitation terms using Table 1 format below. If no exceptions are taken, a statement affirming full compliance must be provided.

7. Representations, Certifications, and Other Statements (Attachment 09): Fully completed and signed.

8. NAF Standard Clauses Acceptance (Attachment 02): Written confirmation of acceptance of all clauses, with paragraphs 32, 33, and 34 physically checked, completed, and signed.

9. Contract Administration Agreement (Attachment 08): Written affirmation of concurrence with Section 2 (Method of Payment: Credit Card or EFT discount), Section 3 (Milestone

Payment Schedule), and Section 4 (Invoicing Procedures).

10. Notice Regarding Sample NPA (Attachment 11): Attachment 11 is provided strictly as an informational sample of a future agreement shell. Contractors shall not fill out or return

Attachment 11 with their proposal.

TABLE 1: SOLICITATION EXCEPTIONS

Solicitation

Document

Paragraph /

Page

Specific Requirement

/ Provision

Rationale &

Commercial

Justification

(e.g., ATCH 03) (e.g., Section 4, Page 1) (Quote requirement)

(Provide legal/cost rationale)

5. FILE TWO – PRICING PROPOSAL (VOLUME II)

5.1 Pricing Completeness

The Contractor must submit completed firm-fixed engagement pricing using the schedule provided in Attachment 05 (Supplies, Services, and Prices). Failure to quote all CLINs across the Base

Year and all Option Years may result in rejection of the quote.

5.2 Engagement-Level Pricing Rules

1. Financial Statement Audits (CLINs 0001/0002 series): Contractors shall propose a firm-fixed price per individual fund audit (MWR Fund or Lodging Fund). Unit prices must be fully burdened to include all direct labor, overhead, G&A, management, and profit necessary to execute all milestones from planning through final publication.

2. Performance Audits (CLIN 0003 series): Contractors shall propose a firm-fixed price per consolidated audit engagement (encompassing 1 to 10 activities per installation).

3. Not Separately Priced Deliverables (CLINs 0004 & 0005 series): Weekly status reports, monthly progress reports, and recurring meetings are Not Separately Priced (NSP).

Contractors must enter "$0.00" or "NSP" and absorb all related project management costs into the engagement CLIN prices.

4. Reimbursable Travel Expenses (CLIN 0006 series): Travel expenses are strictly excluded from firm-fixed labor CLINs. Contractors must enter the Government-established

Not-to-Exceed (NTE) allowance of $125,000.00 per year. Travel costs will be reimbursed at actual allowable cost in accordance with the Federal Travel Regulation (FTR) and Clause

29 of Attachment 02.

5. No Minimum Order Floor: In accordance with Attachment 08 and Attachment 11, this agreement is subject to a $0.00 minimum order floor. Offerors shall not impose any minimum order charge or order fee.

6. FILE THREE – TECHNICAL SOLUTION / CSOW (VOLUME III)

6.1 Contractor Statement of Work (CSOW)

The Contractor must provide a clear, comprehensive CSOW detailing how the firm will satisfy each requirement outlined in the Statement of Objectives (SOO, Attachment 04), specifically addressing Sections 2.0 through 7.6.

Ambiguous phrases such as "we understand," "will comply," or simple restatements of the

SOO language will be rated Technically Unacceptable.

The CSOW must detail the technical audit approach, risk assessment methodology, sampling procedures, compliance review protocols for DoD/Air Force NAF guidance, and report generation workflows.

The CSOW will be physically incorporated into the resulting contract award.

6.2 Draft Project Plan and Master Schedule

The Contractor must include a detailed draft project plan illustrating tasks, milestones, dependencies, and required government review windows for a representative installation audit, proving capability to complete on-site fieldwork within four (4) weeks of the In-Brief.

6.3 Content Restrictions

No Pricing: File Three must not contain any pricing, billing rates, or cost figures.

No Past Performance Narratives: Do not embed PPI sheets in Volume III.

7. FILE FOUR – PAST PERFORMANCE INFORMATION (VOLUME IV)

7.1 Minimum Experience Requirements

The Contractor must provide three (3) past performance project references performed within the last three (3) years from the issuance date of this solicitation.

References must demonstrate experience of similar scope, magnitude, and complexity to the PACA program (e.g., GAGAS/Yellow Book financial statement audits, internal control reviews, hospitality/retail/food and beverage audits, or large multi-location public entity audits).

Each reference narrative must not exceed six (6) pages and must follow the format of

Attachment 10 (Past Performance Information - PPI).

7.2 Strict Prime Contractor Restriction

Subcontracting is strictly prohibited under this acquisition.

All submitted past performance references must represent work executed directly by the

Prime CPA firm.

Experience from proposed subcontractors, third-party consultants, or independent 1099 contractors will not be accepted or considered.

Reference Item 12 of Attachment 10 (Subcontractor Information) must be marked "N/A –

Direct Prime Performance Only."

7.3 Questionnaires

The NAFI will send Past Performance Questionnaires (PPQs) directly to the points of contact identified in the PPI submissions. The Contractor is responsible for ensuring client POC contact data (names, phone numbers, email addresses) is current and accurate.

8. PROPOSAL TABLE OF ORGANIZATION & PAGE LIMITS

TABLE 2: PROPOSAL STRUCTURE AND PAGE LIMITS

Volume /

File Section Title

Page

Limit

Electronic

Copies

FILE I CONTRACT DOCUMENTATION 1 PDF

Executive Summary 2 Pages

Master Table of Contents 4 Pages

Glossary of Acronyms 3 Pages

Validity Statement Acknowledgement 1 Page

Company Qualifications & Background 5 Pages

Points of Contact & Admin Data 2 Pages

Solicitation Exceptions (Table 1) 5 Pages

Signed Solicitation Amendments, Reps & Certs

(ATCH 09), Signed NAF Clauses (ATCH 02) Unlimited

Volume /

File Section Title

Page

Limit

Electronic

Copies

FILE II PRICING PROPOSAL

1 PDF & 1

Excel

Table of Contents 2 Pages

Completed Attachment 05 Pricing Schedules

(Base + 4 Option Years) Unlimited

Fully Burdened Labor Rate Schedule

(Informational) 2 Pages

FILE III TECHNICAL SOLUTION / CSOW 1 PDF

Table of Contents & Figures 4 Pages

Technical Solution / CSOW (Addressing SOO

2.0–7.6) 50 Pages

Draft Project Plan, Timeline, and Milestone

Schedule 10 Pages

FILE IV PAST PERFORMANCE 1 PDF

Table of Contents 2 Pages

Past Performance Summary Matrix 3 Pages

Organizational History / Mergers & Acquisitions

Roadmap 5 Pages

Past Performance Information (PPI) Sheets (3

References @ max 6 pages each) 18 Pages

Note: Page limits will be strictly enforced. Any pages exceeding the specified limits will be removed and will not be evaluated.

End of Attachment 01.