6 - FIAR Spt TO 0002 SBR FINAL PWS.docx

Solicitation No. FA4890-10-R-0001 AF FIAR Support Task Order 0002 – SBR Audit Readiness & Sustainment PWS Solicitation No. FA4890-12-R-0006

PERFORMANCE WORK STATEMENT

FOR

AIR FORCE

FINANCIAL IMPROVEMENT & AUDIT READINESS (FIAR)

SUPPORT

TASK ORDER 0002

STATEMENT OF BUDGETARY RESOURCES (SBR)

(CURRENT) AUDIT READINESS (ASSERTION & SUSTAINMENT)

Contract No. FA4890-12-D-000X-0002

TABLE OF CONTENTS

APPENDICES

TABLES

1.0 BACKGROUND.

1.1 Mission. The Financial Improvement and Audit Readiness (FIAR) requirement is owned by the Assistant Secretary of the Air Force (Financial Management and Comptroller) (SAF/FM), and managed by Air Combat Command (ACC) Acquisition Management and Integration Center (AMIC). SAF/FM has the responsibility for providing the financial management and analytical services necessary for the effective and efficient use of Air Force (AF) resources, to include more than 650,000 military and civilian personnel and a budget of more than $160 billion. SAF/FM serves as the Secretary of the AF's trusted advisor by providing high-quality support to decision makers on budgetary, financial, cost and economic issues while continuously improving the quality, efficiency and customer-focus of AF financial services and operations. SAF/FMP is responsible at the executive level for ensuring the AF complies with legislative and executive financial management mandates leading to the effective and efficient use of AF resources.

1.2 Scope.

1.2.1 SAF/FM produces AF financial statements to assist financial managers in their decision-making processes by providing relevant and reliable financial information to help the AF meet the requirements of the FIAR. A major objective of SAF/FM is for these financial statements to achieve an unqualified or “clean” audit opinion for each AF financial statement. The conduit developed to assist in obtaining audit readiness is through Financial Improvement Plans (FIP). In response to the FIP, each AF organization is responsible for identifying measureable steps to ensure that each financial End to End business process is auditable, resulting in resolution of all major accounting and reporting deficiencies, and determination of dates when approved areas will be ready for validation and audit by independent external auditors.

1.2.2 The FIP process requires developed assertion packages that fully describe “audit trail” information for each assertion package/assessable unit and statement, and provide compliance information for each primary and feeder system involved in the development of these financial statements and are in compliance with Office of Secretary of Defense (Comptroller) (OUSD (C)) guidance. This information is compiled and incorporated into each management assertion package and maintained as part of an ongoing sustainment effort.

1.3 Reference. Air Combat Command (ACC) Performance Work Statement (PWS) for the AF FIAR Support contract.

2.0 TASK ORDER REQUIREMENTS.

2.1 Objectives. The objective of this task order is to provide Advisory and Assistance (A&AS) support to:

· Achieve audit readiness for the 16 currently identified assertion packages/assessable units with developed FIPs under the Statement of Budgetary Resources (SBR) in time to achieve SBR assertion by 31 March 2014;

· Achieve overarching, consolidated audit readiness for SBR by 31 March 2014;

· Sustain the 16 assertion packages/assessable units and overall SBR in an audit ready state through 29 July 2017;

· Accomplish all of the above including Special Programs portion of the efforts.

2.2 Performance Schedule. The Contractor shall perform the tasks detailed in this task order from 30 July 2012 (or award date) to 29 July 2017.

2.3 Performance Locations. Ongoing performance under this contract will be required at:

· National Capital Region (NCR)

· Wright Patterson Air Force Base (AFB), OH

· Air Force Accounting and Finance Office (AFAFO), Denver, CO

· Defense Finance and Accounting Service (DFAS)-Columbus, OH

2.4 Travel. Travel may be required as detailed in ID/IQ PWS paragraphs 1.2.7, 1.2.8 and 2.6.4 and subparagraphs.

2.5 Key Positions. Any positions proposed as key for this task as part of the Indefinite Delivery/Indefinite Quantity (ID/IQ) proposal will be considered binding key positions for the life of this task order.

2.6 Meetings. The Contractor shall support, attend, and participate in SBR-related meetings convened at the direction of the applicable Contracting Officer Representative (COR). The Contractor shall provide information in support of meetings and briefings in the format requested by the Government. Below is a list of regular meetings for SBR:

· Monthly Integrated Project Team (IPT)/Executive Steering Committee (ESC) Meetings (The IPT and ESC are each held every other month, on a rotating basis, with one of these meetings held each month)

· Monthly In-Progress Reviews (IPR) for each assertion package/assessable unit

· Weekly Team Update Meeting (TUM) for each SBR assertion package/assessable unit with SAF/FMPA COR

· Support only typically required for the following

· Weekly Management Update with SAF/FMPA

· Bi-monthly meeting with Air Force Under Secretary of Management (SAF/USM)

· Monthly FIAR Committee Meeting

· Monthly FIAR Sub-committee Meeting

· Quarterly FIAR Governance Board

2.7 Kick-Off Meeting. The Contractor shall attend a kick-off meeting in the NCR, within 10 business days of contract award, as part of the scheduled ID/IQ Kick-Off meeting, with the members of the Government Program Management Office (PMO), the Contacting Officer Representative(s) (COR), SAF/FMP leadership, and other officials as designated by the Government. See Table 2 – Contract Deliverables for details.

2.8 General Audit Readiness and Sustainment Requirements. For both assertion (pre-OUSD(C) approval) and sustainment (post OUSD(C) approval), the Contractor shall:

2.8.1 Utilize AF Acceleration Plan to determine stage of assertion/sustainment required. Then, reference applicable FIP to determine progress toward completion.

2.8.2 Obtain, collect and evaluate audit evidence to support Key Control Objectives (KCO) and overall readiness IAW FIPs, FIAR Guidance and AF Acceleration Plan so that the Government can provide evidence that all KCOs are met.

2.8.2.1 Assist the Government in performance of the Discovery, Corrective Action, Evaluation and Assertion Phases identified in FIAR Guidance for each FIP (Assertion Phase not required for Sustainment). Each FIP will be in various Phases of progress at performance start (see PWS Appendix B, Table 5 - Mandatory Supplemental Documentation). The Contractor shall provide audit liaison support for the Validation and Audit Phases identified in FIAR Guidance and each FIP. The Government will track the status of assertion packages/assessable units to/from OUSD(C) and DoD Inspector General (DoDIG).

2.8.2.2 The Government has identified Deal Breakers within each FIP that have historically resulted in material weaknesses or misstatements. Assertion package documentation and processes shall specifically address the Deal Breakers; however, separate Deal Breaker documentation is not required.

2.8.3 Recommend, obtain, and analyze ad hoc queries, miscellaneous reports or documentation to applicable COR/Team Lead to capture data to support development and sustainment of assertion packages/assessable units. Recommend actions based on analysis.

2.8.4 Validate obligations to ensure Beginning Balances are accurate. Beginning Balances are comprised of the ending balance of an account from the prior year that must be brought forward to depict an accumulative balance within the current period.

2.8.5 Review Journal Voucher (JV) transactions (currently a total of approximately 10,000 Air Force JVs in various stages of validation), validate appropriateness, and recommend corrective action for unsupportable JV transactions, as well as recommendations to ensure only valid use of JVs across the AF.

Table 1 – JV Historical Data

Note: These are total JVs performed by DFAS on behalf of the AF each fiscal year. At the start of each year, as JVs are validated, follow-on action is not required for those JVs; therefore, the totals do not represent the workload throughout the year.

2.8.6 Maintain consistent format and organization of all assertion and sustainment documentation across all assertion packages/assessable units.

2.8.6.1 Assertion and sustainment documentation include system and process flow documentation, risk analysis, control analysis, internal control testing, and evaluation of testing, and Corrective Action Plan (CAP) including documentation of manual workarounds and compensating controls involved in the development of these packages.

2.8.6.2 All documents shall be in editable and searchable versions of Microsoft Office, Microsoft Project, Microsoft Visio 2007 or 2010, Portable Document Format (PDF) using Acrobat Adobe 8.0 or 9.0 (or the latest Government versions).

2.8.6.3 Upload all documentation applicable to an assertion package/assessable unit or statement to the COR-designated location upon Government acceptance.

2.8.7 FIP Management.

2.8.7.1 FIP Management may require use of Microsoft Project.

2.8.7.2 Submit FIPS for update in the FIAR Planning Tool (FIAR-PT) with actual start and completion dates and status of each line item.

2.8.8 Once Contractor management review is complete and the Contractor has updated a deliverable (work product) based on Government POC and Contractor management reviews, the Contractor shall provide the final deliverable (work product) to the applicable COR for acceptance and validation that deliverables are 100% complete.

2.8.9 Upon completion of all work products in an assertion package, the Contractor shall present the executive summary/statement of assertion to the applicable COR for acceptance and validation that 100% complete.

2.8.10 Assist in any oral or written presentation required in the review and approval process for each assertion package (see AF FIAR Support ID/IQ PWS paragraph 1.2 and subparagraphs).

2.8.11 Attain and sustain audit readiness once an audit ready state is achieved.

2.8.12 Update assertion packages for any systems changes to include current ‘as is’ and ‘to be’ environments per FIAR Guidance once the Defense Enterprise Accounting and Management System (DEAMS) (developed under a separate contract) is implemented and utilized within the applicable assessable unit.

2.8.13 Where deficiencies (see subparagraphs) exist, the Contractor shall work with applicable Government personnel to recommend executable corrective actions to meet assertion milestones. In those cases where executable corrective action is not deemed possible, notify the Functional Owner/COR of any actions that may delay/preclude assertion, with recommended resource/timeline requirements. Deficiencies may take the form of, but are not limited to:

2.8.13.1 Material weakness or misstatement;

2.8.13.2 Transactions that are not captured under one of the assertion packages/ assessable units;

2.8.13.3 Unidentified assertion package(s)/assessable unit(s).

2.8.13.4 Lack of required data or lack of access to required data to support efforts.

2.8.14 Comply with Federal Improvement Systems Controls Audit Manual (FISCAM) requirements (see AF FIAR Support ID/IQ PWS Appendix B, Table 7 - Mandatory Supplemental Documentation).

2.8.15 Contracting Officer Representative (COR). The COR for this portion of the effort is located in the SAF/FMPS office in the NCR.

2.9 Assertion Packages.

2.9.1 Individual Assertion Packages/Assessable Units.

2.9.1.1 The Contractor shall achieve audit readiness for assertion and sustain an audit ready state (per progress indicated in FIPs) of each assertion package/assessable unit. Current documentation reflects 16 assertion packages/assessable units, each of which has a developed FIP (largely in order of assertion completion date):

· Appropriations Received

· Funds Balance with Treasury

· Funds Distribution

· Civilian Pay

· Major Defense Acquisition Programs (MDAP)

· Reimbursements (two (2) assertion packages/assessable units that occur sequentially):

· Reimbursable Authority

· Reimbursable Work Orders

· Military Pay

· Contracts (Vendor Pay)

· MILSTRIPS

· Contracts (MOCAS)

· Net Outlays

· Financial Statement Compilation/Reporting (including Beginning Balances)

· Travel (three (3) assertion packages/assessable units)

· TDY

· PCS-Civilian (related to Civilian Pay)

· PCS-Military (related to Military Pay)

2.9.1.2 There may be areas not covered within previous assessable units or assessable unit package documentation; therefore, the Contractor shall identify these areas to the Government and recommend solutions for incorporation. If the Government determines the workload warrants additional FIP(s), the Government will develop a new FIP. Once FIPs are developed, the Government will issue a separate task order(s) for new assertion packages/ assessable units.

2.9.1.3 The Government has identified Beginning Balances, which will become part of the SBR assertion effort. However, the Government has not yet determined how to appropriately incorporate this area in its entirety, other than what’s been specifically addressed elsewhere in this task order. When an approach is determined, the Government and Contractor will work together to determine whether the work can be incorporated into this task order or if a separate task order will be required.

2.9.1.4 Contracting Officer Representative (COR). The COR for this portion of the effort is located in the SAF/FMPA office in the NCR.

2.9.2 Overarching Consolidated Statement of Budgetary Resources (SBR). The Contractor shall provide support in documenting and assessing audit readiness and sustainment to assist the Air Force in achieving and maintaining an audit ready state for an overarching, consolidated SBR and related footnote (only one footnote to the SBR) assertion. Audit readiness shall be complete by 31 March 2014. The COR for this portion of the effort is located in the SAF/FMPA office in the NCR.

2.9.3 Special Programs. The Contractor shall also complete a parallel yet separate audit readiness for assertion and sustain an audit ready state for Special Programs for each of the assertion packages/assessable units identified in PWS paragraphs 2.9.1 and subparagraphs, and for the for the overarching, consolidated SBR assertion package/assessable unit addressed in PWS paragraph 2.9.2 and subparagraphs.

2.9.3.1 Special Programs Clearance Requirements. This portion of the SBR audit readiness effort requires Top Secret/Sensitive Compartmented Information (TS/SCI) clearance and the Contractor shall adhere to the Joint Air Force-Army-Navy (JAFAN) security manuals to ensure compliance for all personnel working this parallel effort. This work will occur at Government-designated facilities that meet the TS/SCI and JAFAN in the NCR.

2.9.3.2 Contracting Officer Representative (COR). The COR for this portion of the effort is located in the SAF/FMB office in the NCR.

2.10 Sustainment.

2.10.1 The Contractor shall update assertion packages identified in this PWS to maintain audit readiness.

2.10.1.1 Complete by 31 March of each year, effective 30 September of previous FY, to maintain audit readiness, for duration of contract.

2.10.1.2 OUSD(C) approval not required.

2.10.2 The Contractor shall perform risk and/or materiality based sustainment testing for each assertion package/assessable unit.

2.10.3 COR located in SAF/FMPA office at Wright Patterson Air Force Base, OH.

3.0 OTHER APPLICABLE DATA. The Contractor shall abide by all parameters set forth in Air Force FIAR Support ID/IQ Contract, as follows:

3.1 Travel. Paragraph 2.6.4 and subparagraphs.

3.2 Administrative Considerations. Paragraph 2.7 and subparagraphs unless otherwise specified in this task order.

3.3 Environmental, Safety and Health. Paragraphs 3.0 and 4.0.

3.4 Security.

3.4.1 Paragraphs 5.0, 5.1, 5.2, 5.3, 5.5, 5.6 and 5.7 and subparagraphs (ID/IQ 5.4 applies at the ID/IQ level).

3.4.2 Paragraph 5.3.3 if a subcontractor is contracted to perform the work on a task order requirement.

3.5 Government Furnished Items. Paragraphs 8.0 and subparagraphs. In addition to the Supplemental Documentation listed in the ID/IQ contract, Appendix B, this task order is subject to the additional documentation listed in this PWS at Appendix B, Table 5 – Mandatory Supplemental Documentation.

4.0 PERFORMANCE EVALUATION. The Contractor shall abide by all parameters set forth in Air Force FIAR Support ID/IQ Contract paragraph 7.0 and subparagraphs.

4.1 Deliverables.

4.1.1 If a deliverable due date falls on a weekend or holiday, the Contractor shall submit the deliverable on the last work day prior to the due date.

4.1.2 The Contractor shall develop and provide thorough and detailed deliverables that shall be in editable and searchable versions of Microsoft Office 2007 or 2010, PDF using Acrobat Adobe 8.0 or 9.0 (or the latest Government versions). Deliverable requirements are as follows:

Table 2 – Contract Deliverables

Due Date: As specified in each FIP Details: As part of each Test Plan deliverable, the Contractor shall populate “Population and Sample Size” and “Test Results” rows of Test Plan with confidence and assurance levels required to achieve a minimally acceptable level of confidence/assurance (see AF FIAR Support ID/IQ PWS paragraph 6.2.1.1 and sub-bullets).

Due Date: Attend within 10 calendar days of contract award Details: Government PMO responsible for setting up meeting.

Due Date/Details:

· Verbal and electronic notification identifying the nature of the issue to the COR within three (3) business hours of identification.

· Written recommendations and corrective actions required to meet FIP and AF Acceleration Plan milestones/timelines within eight (8) business hours of identification, unless otherwise approved in writing by the applicable COR.

4.1.3 Meeting the contract performance schedule is critical to the success of this requirement. Thus the contractor shall notify in writing the applicable COR, Quality Assurance Manager (QAM), and CO at any point during contract performance if they believe the Government has not provided requested information in a reasonable amount of time or if the information provided does not meet accuracy or completeness needs for continued successful performance. Appropriate Government personnel will then work to resolve the situation and final resolution and dispensation will be documented for the record by the CO.

4.2 Services Summary. This Services Summary identifies critical success factors for the contract. The Services Summary:

4.2.1 Lists performance objectives for the required service that the government will surveil. The government reserves the right to surveil all services called for in this PWS to determine whether the performance objectives and goals were met. The absence of any contract requirement from the Services Summary shall not detract from its enforceability nor limit the rights or remedies of the Government under any other provision of the contract.

4.2.2 States the performance objective, standard, and threshold (accept/reject point) for each critical success factor.

4.2.3 Will be used as the baseline to develop a Quality Assurance Surveillance Plan (QASP). The QASP will identify the audit methods/procedures the Government will use to evaluate the contractor's performance.

Table 3 – Services Summary

certifications and experience as identified in Management/Staffing Plan Performance is acceptable when:

a) Qualified key personnel are on the job at contract start, unless previously negotiated by the CO.

b) Vacancies are filled with qualified key personnel within 14 days of vacancy, unless approved in writing or otherwise directed in advance by the CO

AND

c) There is no mission impact due to position vacancies or unqualified personnel.

delivered on or before FIP due date No major nonconformance is allowed

a) 100% of major FIP work product deliverables (bolded items) are submitted for update in the FIAR Planning Tool (FIAR-PT), when any changes occur, daily on contractually required work days; AND

b) 90% of lower level line items are submitted for update in the FIAR-PT, when any changes occur, daily on contractually required work days; remaining 10% are submitted for update in the FIAR-PT, when any changes occur, within two days on contractually required work days.

Deliverables Management

Develop and submit all required deliverables

Performance is acceptable when:

a) 100% of deliverable requirements are met and received on time AND

b) Critical information is accurate.

Initial Contract Performance Review (see AFI 63-101)

APPENDICES

Table 4 – Contract Acronyms

APPENDIB B MANDATORY SUPPLEMENTAL DOCUMENTATION

Table 5 – Mandatory Supplemental Documentation Financial Improvement Plans – includes status of assertions

Appropriations Received (in sustainment)

Funds Balance with Treasury (in sustainment)

See all Mandatory Supplemental Documentation listed in the AF FIAR Support ID/IQ PWS

AF FIAR Support Task Order 0002 – SBR Audit Readiness PWS image2.emf

CivPay.xml

EXTERNAL\Nishant_Patel EXTERNAL\Nishant_Patel 2012-03-19T14:07:06Z 2012-03-19T13:28:05Z 12.00

10005 10005 False False

Project Details: Hire to Retire Civilian Pay

ID

WBS

Task Name Start Finish Baseline Start Baseline Finish % Complete Task Predecessors KCO Weakness Control Objective Test Status Primary FS Assertions Secondary FS Assertions FIAR Milestone A-123, Appendix A Other Milestone Type Responsible Person

FIE

Process L0 Process L1 Lead Org Support Org Resource Names LoE to Complete LoE Committed Task Notes Text 17 Text 18 Text 19 Text 20 Text 21 Text 22 Text 23 Text 24 Text 25 Financial Improvement Deliverable Financial Improvement Phase FR Review Item Work Product Milestone Execution View

Evaluation and Discovery 12/1/2010 5/31/2012 12/1/2010 3/30/2012 90%

No

Y

1.1000000000000001 Statement to Process Analysis 12/1/2010 11/2/2011 12/1/2010 11/2/2011 99%

1.1.1 Initial Process and System Drill Down Analysis (1.1.1) 12/1/2010 11/2/2011 12/1/2010

100%

1.1.1.1 Determine Initial Process and System Drill Down Analysis (1.1.1) requirements and record in FIP or work plan 12/1/2010 11/2/2011 12/1/2010

SAF/FMPA

DFAS

Jesse Traylor

Government Lead

1.1.1.2 Establish design of Initial Process and System Drill Down Analysis (1.1.1) 12/1/2010 11/2/2011 12/1/2010

PAYNE; AUDRA (CONTRACTOR)

Denise Doran

1.1.1.3 Compile and review existing work products that may contribute to the creation of the Initial Process and System Drill Down Analysis (1.1.1) 12/1/2010 11/2/2011 12/1/2010

1.1.1.4 Establish, solicit and coordinate additional input that will contribute to the creation of the Initial Process and System Drill Down Analysis (1.1.1) 12/1/2010 11/2/2011 12/1/2010

1.1.1.5 Execute Initial Process and System Drill Down Analysis (1.1.1) draft 12/1/2010 11/2/2011 12/1/2010 11/2/2011

7FF,6FF,4FF,5FF

1.1.1.6 Review Initial Process and System Drill Down Analysis (1.1.1) draft with relevant points of contact 10/27/2011 11/2/2011 10/27/2011 11/2/2011

8FF

1.1.1.7 Review Initial Process and System Drill Down Analysis (1.1.1) draft with FIP Program Management Office 10/31/2011 11/2/2011 10/31/2011 11/2/2011

8FF

1.1.1.8 Update Initial Process and System Drill Down Analysis (1.1.1) based on PoC and PMO feedback 10/27/2011 11/2/2011 10/27/2011 11/2/2011

9FF,10FF

1.1.2 Quantitative Drill Down Level 1 (1.1.2a) 12/1/2010 11/2/2011 12/1/2010

1.1.2.1 Determine Initial Quantitative Drill Down Level 1 (1.1.2a) requirements and record in FIP or work plan 12/1/2010 11/2/2011 12/1/2010

1.1.2.2 Establish design of Initial Quantitative Drill Down Level 1 (1.1.2a) 12/1/2010 11/2/2011 12/1/2010

1.1.2.3 Compile and review existing work products that may contribute to the creation of the Initial Quantitative Drill Down Level 1 (1.1.2a) 12/1/2010 11/2/2011 12/1/2010

1.1.2.4 Establish, solicit and coordinate additional input that will contribute to the creation of the Initial Quantitative Drill Down Level 1 (1.1.2a) 12/1/2010 11/2/2011 12/1/2010

1.1.2.5 Execute Initial Quantitative Drill Down Level 1 (1.1.2a) draft 12/1/2010 11/2/2011 12/1/2010 11/2/2011

16FF,14FF,13FF,15FF

1.1.2.6 Review Initial Quantitative Drill Down Level 1 (1.1.2a) draft with relevant points of contact 10/27/2011 11/2/2011 10/27/2011 11/2/2011

17FF

1.1.2.7 Review Initial Quantitative Drill Down Level 1 (1.1.2a) draft with FIP Program Management Office 10/31/2011 11/2/2011 10/31/2011 11/2/2011

17FF

1.1.2.8 Update Initial Quantitative Drill Down Level 1 (1.1.2a) based on PoC and PMO feedback 10/27/2011 11/2/2011 10/27/2011 11/2/2011 0%

18FF,19FF

1.1.3 Quantitative Drill Down Level 2 (1.1.2b) 12/1/2010 11/2/2011 12/1/2010

1.1.3.1 Determine Initial Quantitative Drill Down Level 2 (1.1.2b) requirements and record in FIP or work plan 12/1/2010 11/2/2011 12/1/2010

1.1.3.2 Establish design of Initial Quantitative Drill Down Level 2 (1.1.2b) 12/1/2010 11/2/2011 12/1/2010

1.1.3.3 Compile and review existing work products that may contribute to the creation of the Initial Quantitative Drill Down Level 2 (1.1.2b) 12/1/2010 11/2/2011 12/1/2010

1.1.3.4 Establish, solicit and coordinate additional input that will contribute to the creation of the Initial Quantitative Drill Down Level 2 (1.1.2b) 12/1/2010 11/2/2011 12/1/2010

1.1.3.5 Execute Initial Quantitative Drill Down Level 2 (1.1.2b) draft 12/1/2010 11/2/2011 12/1/2010 11/2/2011

23FF,25FF,22FF,24FF

1.1.3.6 Review Initial Quantitative Drill Down Level 2 (1.1.2b) draft with relevant points of contact 10/27/2011 11/2/2011 10/27/2011 11/2/2011

26FF

1.1.3.7 Review Initial Quantitative Drill Down Level 2 (1.1.2b) draft with Program Management Office 10/31/2011 11/2/2011 10/31/2011 11/2/2011

26FF

1.1.3.8 Update Initial Quantitative Drill Down Level 2 (1.1.2b) based on PoC and PMO feedback 10/27/2011 11/2/2011 10/27/2011 11/2/2011

28FF,27FF

1.2 Prioritization 12/1/2010 11/2/2011 12/1/2010

98%

1.2.1 Initial Systems Inventory List (1.2.3) 12/1/2010 11/2/2011 12/1/2010

1.2.1.1 Determine Initial Systems Inventory List (1.2.3) requirements and record in FIP or work plan 12/1/2010 11/2/2011 12/1/2010

1.2.1.2 Establish design of Initial Systems Inventory List (1.2.3) 12/1/2010 11/2/2011 12/1/2010

1.2.1.3 Compile and review existing work products that may contribute to the creation of the Initial Systems Inventory List (1.2.3) 12/1/2010 11/2/2011 12/1/2010

1.2.1.4 Establish, solicit and coordinate additional input that will contribute to the creation of the Initial Systems Inventory List (1.2.3) 12/1/2010 11/2/2011 12/1/2010

1.2.1.5 Execute Initial Systems Inventory List (1.2.3) draft 12/1/2010 11/2/2011 12/1/2010 11/2/2011

34FF,33FF,32FF,35FF

1.2.1.6 Review Initial Systems Inventory List (1.2.3) draft with relevant points of contact 10/27/2011 11/2/2011 10/27/2011 11/2/2011

36FF

1.2.1.7 Review Initial Systems Inventory List (1.2.3) draft with Program Management Office 10/31/2011 11/2/2011 10/31/2011 11/2/2011

36FF

1.2.1.8 Update Initial Systems Inventory List (1.2.3) based on PoC and PMO feedback 10/27/2011 11/2/2011 10/27/2011 11/2/2011

38FF,37FF

1.2.2 Sub-Assessable Unit Prioritization Document (1.2.4) 12/1/2010 11/2/2011 12/1/2010

97%

1.2.2.1 Determine Sub-Assessable Unit Prioritization Document (1.2.4) requirements and record in FIP or work plan 12/1/2010 11/2/2011 12/1/2010

1.2.2.2 Establish design of Sub-Assessable Unit Prioritization Document (1.2.4) 12/1/2010 11/2/2011 12/1/2010

1.2.2.3 Compile and review existing work products that may contribute to the creation of the Sub-Assessable Unit Prioritization Document (1.2.4) 12/1/2010 11/2/2011 12/1/2010

1.2.2.4 Establish, solicit and coordinate additional input that will contribute to the creation of the Sub-Assessable Unit Prioritization Document (1.2.4) 12/1/2010 11/2/2011 12/1/2010

1.2.2.5 Execute Sub-Assessable Unit Prioritization Document (1.2.4) draft 12/1/2010 11/2/2011 12/1/2010 11/2/2011

43FF,44FF,41FF,42FF

1.2.2.6 Review Sub-Assessable Unit Prioritization Document (1.2.4) draft with relevant points of contact 10/27/2011 11/2/2011 10/27/2011 11/2/2011

45FF

1.2.2.7 Review Sub-Assessable Unit Prioritization Document (1.2.4) draft with Program Management Office 10/31/2011 11/2/2011 10/31/2011 11/2/2011

45FF

1.2.2.8 Update Sub-Assessable Unit Prioritization Document (1.2.4) based on PoC and PMO feedback 10/27/2011 11/2/2011 10/27/2011 11/2/2011

47FF,46FF

1.3 Assess & Test Controls 12/1/2010 5/14/2012 12/1/2010 3/16/2012 94%

1.3.1 Initial Identification and Mapping of Key Control Objectives and Key Supporting Documents 12/1/2010 11/2/2011 12/1/2010

1.3.1.1 Determine Initial Identification and Mapping of Key Control Objectives and Key Supporting Documents requirements and record in FIP or work plan 12/1/2010 11/2/2011 12/1/2010

1.3.1.2 Establish design of Initial Identification and Mapping of Key Control Objectives and Key Supporting Documents 12/1/2010 11/2/2011 12/1/2010

1.3.1.3 Compile and review existing work products that may contribute to the creation of the Initial Identification and Mapping of Key Control Objectives and Key Supporting Documents 12/1/2010 11/2/2011 12/1/2010

1.3.1.4 Establish, solicit and coordinate additional input that will contribute to the creation of the Initial Identification and Mapping of Key Control Objectives and Key Supporting Documents 12/1/2010 11/2/2011 12/1/2010

1.3.1.5 Execute Initial Identification and Mapping of Key Control Objectives and Key Supporting Documents draft 12/1/2010 11/2/2011 12/1/2010 11/2/2011

54FF,53FF,52FF,51FF

1.3.1.6 Review Initial Identification and Mapping of Key Control Objectives and Key Supporting Documents draft with relevant points of contact 10/27/2011 11/2/2011 10/27/2011 11/2/2011

55FF

1.3.1.7 Review Initial Identification and Mapping of Key Control Objectives and Key Supporting Documents draft with Program Management Office 10/31/2011 11/2/2011 10/31/2011 11/2/2011

55FF

1.3.1.8 Update Initial Identification and Mapping of Key Control Objectives and Key Supporting Documents based on PoC and PMO feedback 10/27/2011 11/2/2011 10/27/2011 11/2/2011

57FF,56FF

1.3.10 Initial System Certifications/Accreditations (1.3.2) 11/23/2011 2/17/2012 11/23/2011 1/9/2012

1.3.10.1 Determine Initial System Certifications/Accreditations (1.3.2) requirements and record in FIP or work plan 11/23/2011 12/16/2011 11/23/2011 12/16/2011

83FF

1.3.10.2 Establish design of Initial System Certifications/Accreditations (1.3.2) 11/23/2011 12/16/2011 11/23/2011 12/16/2011

1.3.10.3 Compile and review existing work products that may contribute to the creation of the Initial System Certifications/Accreditations (1.3.2) 12/19/2011 1/9/2012 12/19/2011 1/9/2012

83,39FF

1.3.10.4 Establish, solicit and coordinate additional input that will contribute to the creation of the Initial System Certifications/Accreditations (1.3.2) 12/19/2011 1/9/2012 12/19/2011 1/9/2012

1.3.10.5 Execute Initial System Certifications/Accreditations (1.3.2) draft 12/19/2011 1/9/2012 12/19/2011 1/9/2012

103FF,104FF,105FF,102FF,83

1.3.10.6 Review Initial System Certifications/Accreditations (1.3.2) draft with relevant points of contact 1/3/2012 1/9/2012 1/3/2012 1/9/2012

106FF,83

1.3.10.7 Review Initial System Certifications/Accreditations (1.3.2) draft with Program Management Office 1/5/2012 2/10/2012 1/5/2012 1/9/2012

83,106FF

1.3.10.8 Update Initial System Certifications/Accreditations (1.3.2) based on PoC and PMO feedback 2/13/2012 2/17/2012 1/3/2012

1.3.11 Initial System User Listing (1.3.2) 11/23/2011 2/17/2012 11/23/2011

1.3.11.1 Determine Initial System User Listing (1.3.2) requirements and record in FIP or work plan 12/6/2011 12/16/2011 12/6/2011 12/16/2011

1.3.11.2 Establish design of Initial System User Listing (1.3.2) 11/23/2011 12/16/2011 11/23/2011 12/16/2011

1.3.11.3 Compile and review existing work products that may contribute to the creation of the Initial System User Listing (1.3.2) 12/19/2011 1/9/2012 12/19/2011 1/9/2012

39FF,83

1.3.11.4 Establish, solicit and coordinate additional input that will contribute to the creation of the Initial System User Listing (1.3.2) 12/19/2011 1/9/2012 12/19/2011 1/9/2012

1.3.11.5 Execute Initial System User Listing (1.3.2) draft 12/19/2011 1/9/2012 12/19/2011 1/9/2012

111FF,114FF,112FF,83,113FF

1.3.11.6 Review Initial System User Listing (1.3.2) draft with relevant points of contact 1/3/2012 1/9/2012 1/3/2012 1/9/2012

83,115FF

1.3.11.7 Review Initial System User Listing (1.3.2) draft with Program Management Office 1/5/2012 2/10/2012 1/5/2012 1/9/2012

83,115FF

1.3.11.8 Update Initial System User Listing (1.3.2) based on PoC and PMO feedback 2/13/2012 2/17/2012 1/3/2012

1.3.12 Initial Test of Controls Test Plans (1.3.4) 2/3/2012 4/30/2012 2/3/2012 3/2/2012 32%

1.3.12.1 Determine Initial Test of Controls Test Plans (1.3.4) requirements and record in FIP or work plan 2/3/2012 3/16/2012 2/3/2012 2/28/2012 57%

161,179FF,170FF,152FF

1.3.12.2 Establish design of Initial Test of Controls Test Plans (1.3.4) 2/3/2012 3/16/2012 2/3/2012 2/28/2012 57%

170FF,179FF,161,152FF

1.3.12.3 Compile and review existing work products that may contribute to the creation of the Initial Test of Controls Test Plans (1.3.4) 2/3/2012 4/30/2012 2/3/2012 3/2/2012 13%

170,87FF,161,152,179,97FF

1.3.12.4 Establish, solicit and coordinate additional input that will contribute to the creation of the Initial Test of Controls Test Plans (1.3.4) 2/3/2012 4/30/2012 2/3/2012 3/2/2012 23% 179,170,161,152

1.3.12.5 Execute Initial Test of Controls Test Plans (1.3.4) draft 2/3/2012 4/30/2012 2/3/2012 3/2/2012 33%

161,179,122FF,170,120FF,152,121FF,123FF

1.3.12.6 Review Initial Test of Controls Test Plans (1.3.4) draft with relevant points of contact 2/27/2012 3/2/2012 2/27/2012 3/2/2012

179,152,124FF,161,170

1.3.12.7 Review Initial Test of Controls Test Plans (1.3.4) draft with Program Management Office 4/26/2012 4/30/2012 2/29/2012 3/2/2012

124FF,170,161,179,152

1.3.12.8 Update Initial Test of Controls Test Plans (1.3.4) based on PoC and PMO feedback 4/24/2012 4/30/2012 2/27/2012 3/2/2012

152,125FF,126FF,170,161,179

1.3.13 Conclusion of Initial Controls Testing 3/2/2012 3/2/2012 3/2/2012 3/2/2012 60%

1.3.14 Updated Control Assessment (1.3.5) (Based on Initial Test of Controls Test Plans (1.3.4)) 4/6/2012 4/30/2012 2/3/2012 3/2/2012

127FF

1.3.15 Initial Corrective Action Plan (1.3.6) 4/12/2012 5/14/2012 2/15/2012 3/16/2012

1.3.15.1 Determine Initial Corrective Action Plan (1.3.6) requirements and record in FIP or work plan 4/24/2012 4/30/2012 2/27/2012 3/2/2012

129FF

1.3.15.2 Establish design of Initial Corrective Action Plan (1.3.6) 4/24/2012 4/30/2012 2/27/2012 3/2/2012

1.3.15.3 Compile and review existing work products that may contribute to the creation of the Initial Corrective Action Plan (1.3.6) 4/24/2012 4/30/2012 2/27/2012 3/2/2012

127FF,129FF

1.3.15.4 Establish, solicit and coordinate additional input that will contribute to the creation of the Initial Corrective Action Plan (1.3.6) 4/24/2012 4/30/2012 2/27/2012 3/2/2012

1.3.15.5 Execute Initial Corrective Action Plan (1.3.6) draft 4/12/2012 5/14/2012 2/15/2012 3/16/2012

132FF,131FF,129FF+10d,133FF,134FF

1.3.15.6 Review Initial Corrective Action Plan (1.3.6) draft with relevant points of contact 5/8/2012 5/14/2012 3/12/2012 3/16/2012

129FF,135FF

1.3.15.7 Review Initial Corrective Action Plan (1.3.6) draft with Program Management Office 5/10/2012 5/14/2012 3/14/2012 3/16/2012

135FF,129FF

1.3.15.8 Update Initial Corrective Action Plan (1.3.6) based on PoC and PMO feedback 5/8/2012 5/14/2012 3/12/2012 3/16/2012

129FF,136FF,137FF

1.3.16 Updated Process and System Drill Down Analysis (1.1.1) (Based on Initial Test of Controls) 5/1/2012 5/7/2012 3/5/2012 3/9/2012

11,127

1.3.17 Updated Point of Contact List (1.3.2) (Based on Initial Test of Controls) 5/1/2012 5/7/2012 3/5/2012 3/9/2012

67,98,127

1.3.18 Updated Organization Chart (1.3.2) (Based on Initial Test of Controls) 5/1/2012 5/7/2012 3/5/2012 3/9/2012

76,127,99

1.3.19 Updated Business Process Narrative and Flowchart (Based on Initial Test of Controls) 5/1/2012 5/7/2012 3/5/2012 3/9/2012

127,87

1.3.2 Initial Point of Contact List (1.3.2) 12/1/2010 11/2/2011 12/1/2010

1.3.2.1 Determine Initial Point of Contact List (1.3.2) requirements and record in FIP or work plan 12/1/2010 11/2/2011 12/1/2010

1.3.2.2 Establish design of Initial Point of Contact List (1.3.2) 12/1/2010 11/2/2011 12/1/2010

1.3.2.3 Compile and review existing work products that may contribute to the creation of the Initial Point of Contact List (1.3.2) 12/1/2010 11/2/2011 12/1/2010

1.3.2.4 Establish, solicit and coordinate additional input that will contribute to the creation of the Initial Point of Contact List (1.3.2) 12/1/2010 11/2/2011 12/1/2010

1.3.2.5 Execute Initial Point of Contact List (1.3.2) draft 12/1/2010 11/2/2011 12/1/2010 11/2/2011

61FF,60FF,62FF,63FF

1.3.2.6 Review Initial Point of Contact List (1.3.2) draft with relevant points of contact 10/27/2011 11/2/2011 10/27/2011 11/2/2011

64FF

1.3.2.7 Review Initial Point of Contact List (1.3.2) draft with Program Management Office 10/31/2011 11/2/2011 10/31/2011 11/2/2011

64FF

1.3.2.8 Update Initial Point of Contact List (1.3.2) based on PoC and PMO feedback 10/27/2011 11/2/2011 10/27/2011 11/2/2011

66FF,65FF

1.3.20 Updated Systems Inventory List (1.2.3) (Based on Initial Test of Controls) 5/1/2012 5/7/2012 3/5/2012 3/9/2012

100,127,39

1.3.21 Updated Assessment of Key Control Objectives (Based on Initial Test of Controls) 5/1/2012 5/7/2012 3/5/2012 3/9/2012

127,58

1.3.3 Initial Organization Chart (1.3.2) 12/1/2010 11/2/2011 12/1/2010

1.3.3.1 Determine Initial Organization Chart (1.3.2) requirements and record in FIP or work plan 12/1/2010 11/2/2011 12/1/2010

1.3.3.2 Establish design of Initial Organization Chart (1.3.2) 12/1/2010 11/2/2011 12/1/2010

1.3.3.3 Compile and review existing work products that may contribute to the creation of the Initial Organization Chart (1.3.2) 12/1/2010 11/2/2011 12/1/2010

1.3.3.4 Establish, solicit and coordinate additional input that will contribute to the creation of the Initial Organization Chart (1.3.2) 12/1/2010 11/2/2011 12/1/2010

1.3.3.5 Execute Initial Organization Chart (1.3.2) draft 12/1/2010 11/2/2011 12/1/2010 11/2/2011

71FF,72FF,70FF,69FF

1.3.3.6 Review Initial Organization Chart (1.3.2) draft with relevant points of contact 10/27/2011 11/2/2011 10/27/2011 11/2/2011

73FF

1.3.3.7 Review Initial Organization Chart (1.3.2) draft with Program Management Office 10/31/2011 11/2/2011 10/31/2011 11/2/2011

73FF

1.3.3.8 Update Initial Organization Chart (1.3.2) based on PoC and PMO feedback 10/27/2011 11/2/2011 10/27/2011 11/2/2011

74FF,75FF

1.3.4 Initial Business Process Narrative and Flowchart 12/1/2010 2/10/2012 12/1/2010 2/10/2012

1.3.4.1 Determine Initial Business Process Narrative and Flowchart requirements and record in FIP or work plan 12/1/2010 12/2/2011 12/1/2010 12/2/2011

65FF,46FF,18FF,37FF,9FF,74FF,27FF,56FF

1.3.4.10 Update Initial Business Process Narrative and Flowchart based on PoC and PMO feedback 12/12/2011 12/16/2011 12/12/2011 12/16/2011

9,37,65,83FF,74,18,27,46,56,86FF

1.3.4.2 Establish design of Initial Business Process Narrative and Flowchart 12/1/2010 12/2/2011 12/1/2010 12/2/2011

1.3.4.3 Compile and review existing work products that may contribute to the creation of the Initial Business Process Narrative and Flowchart 12/1/2010 12/2/2011 12/1/2010 12/2/2011

37FF,58FF,18FF,56FF,65FF,9FF,27FF,46FF,74FF

1.3.4.4 Establish, solicit and coordinate additional input that will contribute to the creation of the Initial Business Process Narrative and Flowchart 11/3/2011 12/16/2011 11/3/2011 12/16/2011

46,18,9,56,74,65,27,37

1.3.4.5 Execute Initial Business Process Narrative and Flowchart draft 11/3/2011 12/16/2011 11/3/2011 12/16/2011

37,74,18,46,65,9,80FF,79FF,56,27,78FF,81FF

1.3.4.6 Review Initial Business Process Narrative and Flowchart draft with relevant points of contact 11/3/2011 12/16/2011 11/3/2011 12/16/2011

65,82FF,74,37,46,27,56,18,9

1.3.4.7 Submit to OSD for review 12/6/2011 1/6/2012 12/6/2011 1/6/2012

1.3.4.8 Revise Narrative and Flowcharts based on OSD comments and new 2011 FIAR Guidance 1/9/2012 2/10/2012 1/9/2012

1.3.4.9 Review Initial Business Process Narrative and Flowchart draft with Program Management Office 12/14/2011 12/16/2011 12/14/2011 12/16/2011

18,74,82FF,27,46,9,37,56,65

1.3.5 Conclusion of Initial Business Process Narrative and Flowchart 12/16/2011 12/16/2011 12/16/2011 12/16/2011

1.3.6 Initial Control Assessment (1.3.3) (Risk Assessment) 11/23/2011 2/10/2012 11/23/2011

83%

1.3.6.1 Determine Initial Control Assessment (1.3.3) (Risk Assessment) requirements and record in FIP or work plan 11/23/2011 12/16/2011 11/23/2011 12/16/2011

1.3.6.2 Establish design of Initial Control Assessment (1.3.3) (Risk Assessment) 11/23/2011 12/16/2011 11/23/2011 12/16/2011

1.3.6.3 Compile and review existing work products that may contribute to the creation of the Initial Control Assessment (1.3.3) (Risk Assessment) 12/19/2011 1/9/2012 12/19/2011 1/9/2012

83,58FF

1.3.6.4 Establish, solicit and coordinate additional input that will contribute to the creation of the Initial Control Assessment (1.3.3) (Risk Assessment) 12/19/2011 1/9/2012 12/19/2011 1/9/2012

1.3.6.5 Execute Initial Control Assessment (1.3.3) (Risk Assessment) draft 12/19/2011 1/9/2012 12/19/2011 1/9/2012 75%

93FF,92FF,83,90FF,91FF

1.3.6.6 Review Initial Control Assessment (1.3.3) (Risk Assessment) draft with relevant points of contact 12/19/2011 2/10/2012 12/19/2011 1/9/2012 75%

83,94FF

1.3.6.7 Review Initial Control Assessment (1.3.3) (Risk Assessment) draft with Program Management Office 1/5/2012 1/9/2012 1/5/2012 1/9/2012

94FF,83

1.3.6.8 Update Initial Control Assessment (1.3.3) (Risk Assessment) based on PoC and PMO feedback 2/6/2012 2/10/2012 1/3/2012 1/9/2012

95FF,83,96FF

1.3.7 Updated Point of Contact List (1.3.2) (Business Process Narrative and Flowchart) 11/18/2011 12/16/2011 11/18/2011 12/16/2011

87FF,67

1.3.8 Updated Organization Chart (1.3.2) (Business Process Narrative and Flowchart) 11/18/2011 12/16/2011 11/18/2011 12/16/2011

76,87FF

1.3.9 Updated Systems Inventory List now including Description of Hardwar/Software Interfaces(1.2.3) (Business Process Narrative and Flowchart) 11/18/2011 12/16/2011 11/18/2011 12/16/2011

39,87FF

1.4 Evaluate Supporting Documentation 12/14/2011 5/21/2012 12/14/2011 3/23/2012 59%

1.4.1 Initial Reconciliation of Detail Schedules to APSR Summary Schedule/Financial Statements (1.4.1) 12/14/2011 2/10/2012 12/14/2011

70%

1.4.1.1 Determine Initial Reconciliation of Detail Schedules to APSR Summary Schedule/Financial Statements (1.4.1) requirements and record in FIP or work plan 12/14/2011 1/9/2012 12/14/2011 1/9/2012

83FF,95FF

1.4.1.2 Establish design of Initial Reconciliat