Attachment_9_AF_FIAR_PWS_FINAL.pdf

AF FIAR Follow On Support

ID/IQ PWS

FA7014-17-R-5002

IDIQ PWS Page 1 of 48

PERFORMANCE WORK STATEMENT

FOR

AIR FORCE

FINANCIAL IMPROVEMENT & AUDIT READINESS (FIAR) FOLLOW ON

SUPPORT

INDEFINITE DELIVERY / INDEFINITE QUANTITY (ID/IQ)

Solicitation Number: FA7014-17-R-5002

25 Oct 2017

IDIQ PWS Page 2 of 48

TABLE OF CONTENTS

SECTION A DESCRIPTION OF SERVICE AND TASK REQUIREMENTS

1.0 BACKGROUND

1.1 Mission 4

1.2 Scope 4

1.3 Major Objectives 5

1.4 Other Objectives 6

1.5 Direct MAJCOM/DRU Support 6

2.0 TASK REQUIREMENTS 6

2.1 Task 1: Administrative/Program Management Office 6

2.2 Task 2: Enduring Audit Readiness/internal Controls 8

2.3 Task 3: Corrective Actions 12

2.4 Task 4: IPA Audit Liaison Support 17

2.5 Task 5: FIAR IT Systems/Integration/Support 18

2.6 Task 6: Change Management communication 21

2.7 Task 7: Acquisition Program Office Valuation Sustainment 21

2.8 Task 8: Annual Agency Financial Statements 24

2.9 Task 9: Formal Classroom Training 27

SECTIONB ENVIRONMENTAL, SAFETY, HEALTH, PERSONNEL & SECURITY

3.0 ENVIRONMENTAL REQUIREMENTS 28

4.0 SAFETY AND HEALTH REQUIREMENTS 28

5.0 SECURITY 28

5.1 Physical Security 28

5.2 Personnel Security 29

6.0 Personnel 32

6.1 Independent Public Accounting (IPA) Certification 32

6.2 Decision Making 32

6.3 Meeting Participation 32

6.4 Human Resources Management 32

6.5 Personnel Qualifications 33

6.6 Personnel Maintenance 34

6.7 Key Personnel 34

6.8 Retention 35

6.9 Turnover 35

6.10 Contractor Identification 35

6.11 Removal of Personnel at Government Request 36

7.0 CONTRACT MANAGEMENT 36

7.1 Financial Management 36

7.2 Duty Hours 37

7.3 Off-site Performance 38

7.4 Kick-off Meting 38

7.5 Scope Questions 38

7.6 Contractor Manpower Reporting 38

IDIQ PWS Page 3 of 48

SECTTION C QUALITY CONTROL

8.0 INSPECTION SYSTEM 39

9.0 PERFORMANCE EVALUATION 39

9.1 Access 39

9.2 Nonconformance 40

9.3 Issue Notification 40

9.4 Performance Evaluation Meetings 41

9.5 Deliverables 42

9.6 Services Summary 41

9.7 Transition Plan 42

SECTION D GOVERNMENT FURNISH ITEMS

10.0 GOVERNMENT FURNISHED ITEMS 42

10.1 Documents 42

10.2 Local Area Network 42

10.3 Workspace/Telephone 43

10.4 Computers 43

SECTION E NEW TASK ORDER REQUIREMENTS

11.0 NEW TASK ORDER REQUIREMENTS 44

11.1 Government Notification to Contractor 44

11.2 Content and Format of Contractor Responses to New Task Order

Requirements

11.3 Task Order Award 45

SECTION F ORGANIZATION CONFLICT OF INTEREST (OCI)

12.0 Organizational Conflict of Interest 45

SECTION G PWS ATTACHMENTS

A ACRONYMS

B DELIVERABLES

C SERVICES SUMMARY

D FEEDER SYSTEMS

E LABOR CATEGORIES

F KEY PERSONNEL POSITIONS

G ASSESSABLE UNITS

G1 SAF/FM ASSESSABLE UNITS

G2 AFMC ASSESSABLE UNITS

G3 AFLCMC ASSESSABLE UNITS

AF FIAR Support ID/IQ PWS

FA7014-17-R-5002 Attachment 9

SECTION A: DESCRIPTION OF SERVICES

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/FMF), and the contract is managed by Air Force District of Washington. SAF/FMF 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/FMF 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. The Deputy Assistant

Secretary for Financial Operations (SAF/FMF) 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/FMF is for these financial statements to achieve an unmodified or “clean” audit opinion for each AF financial statement. The Air

Force begins full financial statement audits in FY 2018.

1.2.2 The AF FIAR Support contract will provide Advisory & Assistance Services (A&AS) support in accordance with (IAW) Federal Acquisition Regulation (FAR) Part 37.2 in the areas of Management and Professional Support Services and Studies, Analyses and Evaluations.

1.2.3 IAW FAR 37.202, A&AS services acquired under this contract may not include routine information technology services, unless they are an integral part of an A&AS contract;

architectural and engineering services as defined in the Brooks Architect-Engineers Act (40

U.S.C. 1102); and research on theoretical mathematics and basic research involving medical biological, physical, social, psychological, or other phenomena.

1.2.4 Initial Task Orders Issued Upon Award of Indefinite Delivery/Indefinite Quantity

(IDIQ) Contract. Seven (7) task orders will be issued upon award of the IDIQ, with PWSs released with the ID/IQ solicitation. Award of these initial task orders will serve as the minimum guarantee to the Contractor.

1.2.5 Ongoing performance for the AF FIAR Support contract will be required, as specified in each task order, as follows:

Table 1 – Performance Locations

LOCATION/BASE

National Capital Region (NCR) – within fifty (50) miles of the Pentagon

Wright Patterson AFB, OH

Tinker AFB, OK (AFSC)

Eglin AFB, FL (Test Center)

Columbus, OH

Air Force Major Commands (MAJCOM) and Direct Reporting Units (DRU)

• MAJCOMs (and their associated bases):

o Air Combat Command (ACC), Langley AFB, VA o Air Education & Training Command (AETC), Joint Base San Antonio, TX o Air Force Global Strike Command (AFGSC), Barksdale AFB, LA o Air Force Materiel Command (AFMC), Wright Patterson AFB, OH o Air Force Reserve Command (AFRC), Robins AFB, GA o Air Force Special Operations Command (AFSOC), Hurlburt AFB, FL o Air Force Space Command (AFSPC), Peterson AFB, CO o Air Mobility Command (AMC), Scott AFB, IL o Air National Guard (ANG), NCR o Pacific Air Forces (PACAF), Hickam AFB, HI (Outside the Continental United States

(OCONUS))

o United States Forces in Europe (USAFE), Ramstein AB, GE (OCONUS)

• DRUs:

o Air Force District Washington (AFDW), Andrews AFB, MD o United States Air Force Academy (USAFA), Colorado Springs, CO

United States Transportation Command (USTRANSCOM), Scott AFB, IL

Air Force Medical Operations Agency, Fort Detrick, MD

Defense Health Headquarters, Falls Church, VA

1.2.6 Travel to support efforts will be required to multiple sites, AF bases, MAJCOMs, and

DRUs throughout the Continental United States (CONUS) and Outside CONUS (OCONUS).

1.2.7 Travel will be determined in course of activities defined in specific task orders.

1.3 Major Objectives.

1.3.1 Assist the Deputy Assistant Secretary (Financial Operations) (SAF/FMF) in annual independent public accounting (IPA) financial statement audit liaison support; enduring audit readiness support; assist with the development and implementation of corrective action plans;

assessing and documenting information technology compliance ; broad based communication and change management support; preparing, accurately reporting, and maintaining General

Equipment Valuation (GEV), Military Equipment Valuation (MEV) and Operating Material and

Supplies (OM&S) in an audit ready state; and assist in preparing the agency financial report.

Provide strategic ideas and solutions to tasks identified and issues that arise.

1.4 Other Objectives.

1.4.1 AF Major Command (MAJCOM) / Direct Reporting Unit (DRU) Liaison Support. The

Contractor shall provide MAJCOM liaison support between MAJCOMs/Functional Community and SAF/FMFA to assist with sustaining audit readiness, Office of Management and Budget

(OMB) Circular A-123 annual cycles, and financial statement audit liaison support.

1.5 Direct MAJCOM/DRU Support:

1.5.1 The Contractor shall provide direct support to AF MAJCOMs and DRUs, with work to be further identified in a separate task order.

1.6 Meeting Support:

1.6.1 The contractor shall support and/or participate in meetings as follows (not all inclusive list):

• Weekly Management Update with the Audit Readiness Office (SAF/FMFA)

• Bi-Monthly meeting with Air Force Under Secretary of Management (SAF/MG)

• Monthly FIAR Sub-Committee Meeting

• Monthly Executive Steering Committee (ESC) Meetings

• Monthly OMB Circular A-123 Meetings and associated subordinate organizations meetings

• Monthly Internal Process Reviews (IPR) for each assessable unit

• Support for the following meetings:

o A4 Deep Dive o A6 Deep Dive o Monthly FIAR Committee Meeting o Bi-Monthly FIAR Governance Board

NOTE: Blue tasks reflect non-SAF/FMF task order requirements.

2.0 TASK REQUIREMENTS

2.1 Task 1: Administrative/Program Management Office

The objective of this task is to provide Advisory and Assistance (A&AS) Contractor program management support, auditing expertise, and oversight to all work related to the AF FIAR

Follow on Support contact (all task orders).

2.1.1 Maintain key personnel deemed critical to managing the overall performance of the AF

FIAR Follow on Support ID/IQ contract IAW the AF FIAR Support IAW the PWS. Changes to the Contractor-identified Key Personnel as incorporated into the contract, shall be submitted to the CO for review prior to implementation of change. The Contractor shall provide a description of the change to include the title and criteria required in the AF FIAR Support ID/IQ PWS, using the format proposed by the Contractor and agreed upon by the COR demonstrating the appropriate expertise and credentials to properly manage the entire requirement and any applicable task order requirements. The Government is verifying personnel submitted to the contract meet the labor categories minimum requirements.

2.1.2 Provide primary point(s) of contact to work with the Government on all AF FIAR Support

ID/IQ issues.

2.1.3 Respond to Government Contracting Officer (CO), Contracting Officer Representative, and/or Program Manager (PM) requests in a timely manner.

2.1.4 Possess the requisite skills in AF FIAR Support ID/IQ Contract IAW the PWS, to provide the oversight and program management necessary to ensure Contractor successfully performs the requirements of contract.

2.1.5 Assist SAF/FMF in answering all FIAR related questions presented from senior leadership.

2.1.6 Performance Reviews.

2.1.6.1 Program Management Reviews (PMR). Attend scheduled PMRs, as notified by the

Government. Government personnel, as appropriate, will meet at least semi-annually with the

Contractor to review performance. PMRs will be held as deemed appropriate to meet contractual requirements and minimize expense to the Government. The Government will conduct PMRs via teleconference whenever possible to mitigate travel costs; therefore, PMRs will be considered part of the cost of doing business and not a separate line item for reimbursement. PMRs will cover status and feedback on performance measures, Contractor performance, and any significant events. PMRs are intended to serve as an opportunity for open and frank discussions on the current status of the contract. The Government will provide advance copies of PMR agendas and seeking Contractor input/discussion items. The contractor will provide meeting minutes to the Government for review and approval prior to making them official. The contractor will provide timely and actionable responses for actions resulting from the PMR. Suspense for responses will be determined at the PMR.

2.1.6.2 Other Performance Reviews. In addition to PMRs, the Government may meet with the

Contractor, at Government or Contractor request, to discuss Contract-specific issues.

2.1.7 Management Reports. The Contractor shall prepare and submit the following reports in the format agreed by the Government (see PWS Attachment B - Deliverables, Workstream Summary Report. The Contractor shall submit a monthly Workstream

Summary Report by the 15th of each month that reports on Contractor program management by task order. If the 15th occurs on a weekend or holiday, then the

Contractor shall provide the Report the previous business day.

Travel Request. The Contractor shall submit travel requests electronically to the COR five (5) business days in advance for program management. Requests for travel less than five (5) business days in advance require CO approval.

Trip Report. The Contractor shall submit trip reports electronically to the COR within two (2) working days after return from business trip for program management support.

FIAR Executive Steering Committee Minutes. The Contractor shall submit draft minutes five (5) business days after meeting. Minutes summarize discussion and decision point during meeting and captures action items.

2.1.8 Standard Operating Procedures (SOPs) and template Management. The Contractor shall:

Maintain all SOPs and create SOPs for new process that are a part of the contract.

Manage all existing templates for audit readiness for currency, fit, form, function, and content for all deliverables required by performance to ensure standardization.

Ensure utilization of current template versions.

Make recommendations for improvement to and obtain approval from applicable COR prior to implementing any template changes.

2.1.9 Data Accession List. The Contractor shall complete CDRL A001 as specified in PWS

Attachment B- Deliverables. The report shall acknowledge all documents and deliverables provided on this contract that the Government has Data Purpose Rights.

2.1.10 Quarterly Staffing Report. The Contractor shall provide a Quarterly Staffing Report detailing number of personnel per task order, per task (Task 2, Task 3, etc.) by labor category in a format proposed by Contractor and agreed to by COR.

2.2 Task 2: Enduring Audit Readiness/Internal Controls

2.2.1 Entity Level Controls (ELC) and OMB Circular A-123

2.2.1.1 The contractor shall advise and assist with implementation and compliance with:

Federal Managers’ Financial Integrity Act of 1982 (FMFIA)

OMB Circular A-123, Management’s Responsibility Enterprise Risk Management and

Internal Control (including Appendix A, Internal Controls Over Financial Reporting)

OMB Bulletin No 15-02, Audit Requirements for Federal Financial Statements

Federal Financial Management Improvement Act of 1996 (FFMIA)

GAO Standards for Internal Control in the Federal Government (Green Book)

2.2.1.2 The A-123 program shall be designed and implemented across the Air Force enterprise in conjunction with existing efforts such as the Management Internal Control Program (MICP), MAJCOM Self-Testing, Sustainment testing.

2.2.1.4 Supporting USAF in evolving its established A-123 and Manager’s Internal Control

Program (MICP) into an overall Enterprise Risk Management (ERM) program. Key tasks include the following:

Develop an overarching ERM program strategy and framework including objectives and metrics.

Assess AF against the ERM framework and develop a maturity model.

Develop an implementation roadmap to address the updated OMB Circular A-123 requirements related to ERM.

Provide any other support that helps advance and achieve AF’s goals surrounding sustaining audit readiness and sound ERM program.

2.2.1.5 Develop recommendations for an effective governance structure to include an

Assessment Implementation Team (AIT), Senior Assessment Team (SAT) and Senior

Management Control Council (SMCC).

2.2.1.6 Develop and provide annual training to 12 MAJCOMs – See Task 9 for Training.

2.2.1.7 Perform an analysis of existing AUs defined IAW the PWS and align them to business cycles (Procure to Pay, Order to Cash, Record to Report, etc.) for proper evaluation by the OMB

Circular A-123 program.

2.2.1.8 Annually assist the Air Force in performing full cycle of A-123. This shall include, but not limited to:

Scoping and planning activities that include a documented risk based assessment of

Business Process Cycles and Programs, etc. These risk assessments should also include consideration of the Air Forces system environment for financially significant systems, applications, spreadsheets, etc. The risk assessments should also assess financial significant accounts and operating locations.

o Deliverables will include:

Planning and scoping document for A-123 program execution and overall project schedule for the next fiscal year. The project schedule becomes contractual due dates when accepted the COR.

Documentation and testing to include updating existing internal control process, performing test of Design (TOD) and testing of operating effectiveness (TOE), performing gap assessment on control effectiveness and process improvement. Develop and/or update existing internal control documentation based on business process cycles to include narratives, flowcharts, risk and control matrices, or equivalent. Develop corrective action plans to address self-identified deficiencies (SIDs) resulting from testing failures.

o Deliverables will include:

Updated business process cycles memos

Updated risk assessments, internal controls (including required complimentary user entity controls (CUECs)) for each business cycle/assessable unit and a comprehensive master controls catalog

Updated testing plans and resulting TOD and TOE results

Draft update of Statement on Standards for Attestation Engagements

(SSAE) No 18 Air Force Analysis Monitoring Report for each SSAE applicable to the Air Force.

Reporting and Monitoring results o Deliverables will include:

Input to annual Statement of Assurance and associated briefings

2.2.1.9 Sustainment of relevant assessable unit process information will be sustained and kept current for all assessable units as defined IAW the PWS.

2.2.1.10 Statement of Assurance-The contractor shall compile the SAF/FMFAR, SAF/FMFAS, SAF/FMFA, SAF/FMFS, SAF/FMF, SAF/FM and Air Force-wide Statements of Assurance.

The contractor will track internal control deficiencies and the measures taken to correct the deficiencies. The contractor shall coordinate with subordinate organizations to ensure that each subordinate organization completes their Statement of Assurance which progressively roll up to the Air Force-wide Statement of Assurance.

2.2.1.11 For AFMC and the AFWCF the above tasks are applicable for the following assessable units in PWS Attachment G2 – AFMC Assessable Units.

2.2.2 Space and Missile Systems Center (SMC) Only: Process Documentation and Standards in FM Knowledge Now (FMKN) at MAJCOM or below level

2.2.2.1 Update Space and Missile Systems Center (SMC) process documentation, standards and training materials in FMKN as necessary for SMC/FM approved content associated with FIAR assessable units in an agreed upon format.

2.2.2.2 Coordinate with SMC/FM Workforce Development Director to ensure process documentation and standards for FIAR assessable units are merged with “FM Bootcamp” course content.

2.2.3 Support to inspection programs MAJCOM and below

2.2.3.1 Coordinate with Wing Inspection Team (WIT) to modify staff assistance visit (SAV) checklists and best practice information to ensure consistency with current FIAR assessable unit information. Assist with WIT findings/deficiencies to establish corrective actions and monitor closure efforts.

2.2.3.2 Assist unit with IG sponsored “Horizontal Audits” to identify FIAR assessable unit deficiencies in the IGEMS system and track corrective actions to closure.

2.2.4 Internal audit sampling, testing, reconciliation and corrective actions at MAJCOM and below

2.2.4.1 Conduct internal sampling, testing, reconciliations and initiate corrective actions for all assessable units (Fund Receipt and Disbursement, Military Pay, Civilian Pay, Travel Pay, Reimbursement Budget Authority & Execution, Dormant Obligations, and Contract Pay

[Vendor, MOCAS, Miscellaneous]) to determine audit compliance down to unit level.

Evaluate internal controls and processes are operating IAW newly published guidance.

AFSPC Only: Conduct ad hoc queries to prove monthly DBTs are balanced before EOM run.

Identify for all assessable units any over/under/delinquent payments, as well as out of balance conditions and provide findings and recommendations (corrective actions) to be performed by the responsible unit.

2.2.4.2 Support development of processes and procedures with Air Force, DFAS, DCMA, DCAA and other contracted customers/service agencies to obtain necessary Key Supporting

Documentation (KSDs) to improve the management, accounting timeliness and accuracy as it relates to all assessable units.

2.2.4.3 Assist in the development of metrics to address deficiencies and develop CAPs and remediation plans associated with all assessable units.

2.2.4.4

AFSPC Only: Contractor will deliver by the 15th of each month a Performance Management

Indicator charts reporting the status on assessable unit’s audit readiness: reimbursement programs balance monthly and quarterly, FRAD is accurate and balanced, targets are properly loaded, customer orders, straight collections are properly posted to direct and reimbursable targets, and vendor pay contract progress reports.

2.2.4.5 Provide support in documenting and assessing audit readiness to assist the Air Force in achieving and maintaining an audit ready state

2.2.4.6 AFSPC Only: Conduct unit-level monthly sampling of funds holder performance against established standards, identify deficiencies, assist in the development of corrective action plans and monitor closure efforts at the direction of the associated financial leadership.

2.2.4.7 AFSPC Only: Provide HQ AFSPC/FMF with Monthly Status Report due on 15th of the following month.

2.2.4.83 SAF/SG Only: The Contractor shall review and provide input to AF/SGY's

Management Internal Control Toolset (MICT) for Audit Readiness

2.2.5 Service Providers (SP)

2.2.5.1 The Contractor shall support the AF in establishing and maintaining Memorandums of

Understanding (MOUs) and control documentation related to 3rd party providers and receivers of services as they impact the AF FIAR business processes. This support shall include:

Attendance at the OUSD(C) lead Service Provider Working Group and updating of materials based on guidance received.

Assist with monitoring any new SP guidance from relevant sources and incorporate into

AF SP monitoring approach.

Integration of the existing SP monitoring cycle into the A-123 approach defined IAW the

PWS. This shall include specific monitoring and tracking of AF controls meeting CUEC classification, their associated FROs, KSDs, and other supporting documentation

Ongoing assessment of needs for formal agreement of roles and responsibilities where the

Air Force has a reliance on others, or the Air Force is a Service Provider to others.

Review and update all MOUs on an as needed basis, and at least annually.

2.2.5.2 Executive Level Support/Metrics

2.2.5.2.1 The Contractor shall support the development of executive level briefings and metrics for monitoring and oversight for Task 2. This should include any metrics that relate to reporting to the SECAF and the OUSD (C).

2.3 Task 3: Corrective Actions

2.3.1 The Contractor shall assist in tracking, monitoring, and reporting of all notice of findings and recommendations (NFRs) received from the IPA, and financial management relevant findings from the GAO, DoDIG, and AFAA in accordance with FIAR Guidance and AF SOPs to ensure closure of the NFRs and CAPs. The contractor shall also assist in the development, recommendation and implementation of corrective action plans (CAPs) to remediate issues for all self-identified deficiencies and IPA. Issued NFRs Contractor recommends prioritization of corrective actions to ensure resources are focused on areas that have the most impact to audit readiness/sustainment objectives. These task shall include:

Phase 1 Confirm: document and agree to the deficiencies, assign

Office/Organization of Primary Responsibility (OPR) and assign priority levels

Phase 2 Plan: perform root cause analysis, identify responsible organizations, merge similar findings across AUs into combined CAPs, and determine resources

Phase 3 Design: develop milestones, tasks, and timeline (e.g., due dates)

Phase 4 Implement: execute the milestones

Phase 5 Validate: confirm that CAP addressed the deficiency

Monitor & Report: inform management of progress at regular intervals (occurs throughout all phases of the CAP process). Submit monthly CAP reports.

2.3.1.1 The Contractor shall consider both as-is and to-be process business processes and IT systems/environments when recommending CAPs to include efficiencies and adequate solutions are considered for applying CAPs in both environments to include:

Support related to business process re-engineering and standardization.

Assisting with the development and implementation of updated policies and procedures, including as applicable necessary training activities.

Assist with updating existing gap analysis on in scope systems that have a financial impact and determine if system controls exist and are operating effectively. Assist where necessary in development of System requirement information in coordination with the PWS.

Guide organizations and action officers on the Deficiency, Evaluation, Remediation, and

Tracking for all financial statement related findings and recommendations.

Assisting with collecting, developing and briefing CAP metrics. This will include collecting and tracking CAP/NFRs.

2.3.1.2 The contract shall support AFMC WCF for task IAW the PWS for the assessable units in

PWS Attachment G2 – AFMC Assessable Units.

2.3.1.3 The Contractor shall maintain CAP SOP and update as necessary to remain in compliance with Customer direction, FIAR Guidance, OMB Circular A-123, Appendix A, and

GAO Green Book.

2.3.2 Population Completeness/Universe of Transactions

2.3.2.1 In order to comply with Financial Improvement & Audit Readiness, the Air Force (AF) requires the capability to present the IPA a transactional level audit trail that is complete and can support CFO reporting.

2.3.2.2 The Contractor shall assist with the maintenance of the Population Completeness

Universe of Transactions (UoT) Framework for Full Financial Statements addressing the accounting transactions and audit requirements necessary to support the all Air Force General

Fund Financial Statements (inclusive of Mission Critical Assets Universe of Transactions) via the GF LoG UoT initiative). This Framework shall include:

The contractor shall support SAF/FMF to maintain the UoT strategy and completeness controls based upon transactional level detail and data pathways (GAFS-R, DEAMS, and other future subsidiary ledgers). Deploy analytical techniques and toolsets to support the development and review of financial system data (e.g., quantitative drill down) as requested by SAF/FMF.

The Universe of Transactions Framework Population Completeness Guide should be considered a living document and the Contractor should assist with necessary updates until population completeness for the AF is achieved. Upon completion, the Guide

Framework should be updated yearly to ensure critical updates to processes and data elements are incorporated into the Guide Framework.

The Contractor shall assist SAF/FMF with participating in working groups related to

UoT.

The Contractor shall annual update the UoT Narrative, more frequently if there is significant change.

2.3.2.3 AFMC and AFWCF Financial Statements (inclusive of Mission Critical Assets Universe of Transactions) via the WCF LoG UoT initiative). This Framework shall include:

The contractor shall support AFMC and AMFC to maintain the UoT strategy and completeness controls based upon transactional level detail and data pathways (GAFS-R, DEAMS, AFMC: Accountable Property System of Record (APSR) and other future subsidiary ledgers). Deploy analytical techniques and toolsets to support the development and review of financial system data (e.g., quantitative drill down) as requested by

SAF/FMF.

The contractor shall support AFMC in the translation of UoT transactions into the quarterly QDD with necessary reconciliations of subsidiary systems to the financial statement general ledger system (GAFS-R).

The WCF Universe of Transactions Framework Population Completeness Guide should be considered a living document and the Contractor should assist with necessary updates until population completeness for the AF is achieved. Upon completion, the Guide

Framework should be updated yearly to ensure critical updates to processes and data elements are incorporated into the Guide Framework and shared.

The Contractor shall assist SAF/FMF with participating in working groups related to

UoT.

The Contractor shall assist AFWCF with participating in working groups related to the

AFWCF Financial and Logistics UoT’s.

2.3.2.4 The Contractor shall support SAF/FMF with ad-hoc data analytics requests over financial statement information.

2.3.3 Mission Critical Asset Manual Reconciliations

2.3.3.1 Manual sustainment of General Fund Mission Critical Assets financial and logistics data reconciliations relevant to General Fund Financial Statements to produce transaction universes that reconcile to the general ledger, such as.

RAMPOD

REMIS

NEX GEN IT

ACES RP

CAS

CEMS

ILSS

AFEMS migrating to DPAS

ALMSS

IMDB

DMLSS

2.3.3.2 Manual sustainment of Working Capital Fund Mission Critical Assets financial and logistics data reconciliations relevant to AFWCF Financial Statements to produce transaction universes that reconcile to the general ledger and various APSRs, such as.

D035K/WRRS to D035J/FIABS

D035J/IMWRP to D035J/FIABS

DSS to D035K/WARRS

DSS to D035A/IMWRP

AF DSS to D035K/WARRS

CDAS to D035A/IMWRP

CAV-AF to D035A/IMWRP

DMAPS-IE to DIFMS

NIMMS to DIFMS

FIT to DMAPS-IE

G402A to NIMMS

J025A/APO to FIT

DIFMS to ACES-RP

D035A/IMWRP to SBSS/ILS-s

DIFMS to GAFS-R

ABOM to DIFMS

D035K/WARRS to SBSS/ILS-S

D035K/WARRS to AFEMS

D035K/WARRS to CAS

MOCAS to D035J/FIABS

MOCAS to GAFS BL/BQ

USN ERP to D035A/IMWRP

USA LMP to D035A/IMWRP

Honeywell PBL to D035A/IMWRP

Honeywell PBL to SBSS/ILS-S

2.3.4 Valuation Baseline and Go Forward Sustainment

2.3.4.1 Assist SAF/FMF in sustaining the valuation beginning balances baseline for each category of asset based on existing strategies and approaches for General Equipment, Operating

Materials and Supplies, and Real Property (see applicable assessable units and key areas in applicable PWS Attachment G)until such time as an automated Go Forward compliant process in place. This will involve supporting the government in development of processes and procedures to obtain necessary Key Supporting Documentation and updating all associated documentation as it relates to beginning balance effort.

2.3.4.2 Assist AFMC in sustaining the beginning balances for each category of asset based on existing strategies and approaches for Inventory/OM&S for Depot and Medical/Dental, and

Operating Material and Supplies (OM&S) Spare Parts until such time as a Go Forward compliant process is in place. This will involve supporting the government in development of processes and procedures to obtain necessary Key Supporting Documentation (KSDs) and updating all associated documentation as it relates to beginning balance effort.

2.3.4.3 Obtain and collect Inventory and OM&S key supporting documents to calculate and support Moving Average Cost (MAC) and other valuations.

2.3.4.4 Where deficiencies exist, work with applicable Government personnel to develop executable corrective actions necessary to complete valuation calculations and properly report in an approved AF System.

2.3.5 Accruals

2.3.5.1 Provide ongoing support for SAF/FMF in implementing corrective actions and continuing to improve internal controls over key SAF/FMF accrual processes. The contractor shall also assist SAF/FMF in developing, documenting, and implementing accrual methodologies/procedures, controls and processes to mitigate relevant FIAR financial reporting risks.

2.3.5.2 Provide ongoing support for AFMC/FMF in implementing corrective actions and continuing to improve internal controls over key AFMC/FMF accrual processes. The contractor shall also assist AFMC/FMF in developing, documenting, and implementing accrual methodologies/procedures, controls and processes to mitigate relevant FIAR financial reporting risks.

2.3.5.3 Executive Level Support/Metrics

2.3.5.3.1 The Contractor shall support the development of executive level briefings and metrics for monitoring and oversight for Task 3. This should include any metrics that relate to reporting

2.4 Task 4: IPA Audit Liaison Support

2.4.1 Provide audit liaison support for Air Force General Fund and Working Capital Fund, to include where Air Force is a Service Provider. Assist in the communications necessary to support financial statement audit. Audit liaison support shall include maintenance and execution of audit infrastructure. Audit infrastructure support includes:

The Contractor shall, maintain, configure, provide administrative services, update and use the centralized audit response tools to retain audit documents to facilitate audit liaison activities for financial statement audits. These tools will facilitate the exchange of audit information, including auditor requests for information, samples, and supporting documentation, and financial manager submission of documents in response to auditor requests. Tools will support General Fund and Working Capital Fund audit response tools.

The contractor shall assist the government in managing the requests from the IPA, sending the request to the applicable organization for fulfillment, review responses, send responses to IPA and answer questions form IPA on requested items.

AFMC: The Contractor shall provide technical support specifically for the AFWCF, for performing the bulk upload of IPA audit samples into the Audit Response Tool (ART) and using the ART to distribute samples to the appropriate POC for response. This liaison support will include facilitating walkthroughs of Air Force Working Capital Fund (AFWCF) audit processes and operation/sustainment of Audit Response Tools facilitating the exchange of audit information, audit samples, and supporting documentation, in response to auditor requests. The contractor will support

HQ AFMC and AFSC in researching and uploading audit documents requested to support

Independent Public Auditor (IPA) audits. The contractor will assist government personnel in providing timely quality review of key supporting documents provided and responses and refer to government personnel for final approval.

2.4.2 Contractor shall assist SAF/FMF in key discussions and communications with IPA and document discussions, decision points, action items, and requests for documentation to

SAF/FMF and submission to IPA.

2.4.3 Monitor audit status and provide updated status to MAJCOMs, SAF/FMF leadership and

OSD or other Department of Defense (DOD) Executive leadership briefings as required.

2.4.4 Assist SAF/FMFA in logistics of organizing site visits and participate in site visits related to IPA.

2.4.5 Assist SAF/FMF in generating reports to assess the status of IPA requests for support documentation.

2.4.6 Assist SAF/FMF in training/educating the IPA on the Air Force business processes and controls under audit (mission, entity structure, service provider relationship) to facilitate an effective and efficient audit.

2.4.7 Provide support for SAF/FMF and Air Force MAJCOMs by serving as lead/liaison to facilitate requirements and disseminate required data to and from the field for direct support of audit requirements.

https://www.google.com/search?biw=1600&bih=717&q=maintenance&spell=1&sa=X&ved=0ahUKEwi9h7WIn8vNAhVIaz4KHSh9A2MQvwUIGSgA

2.4.8 Contractor shall assist Air Force Test Center at Eglin, Air Force Base in responding to audit requests from SAF/FMF, AFMC, and IPA. Examples include:

•Gathering necessary supporting documentation

• Receive Audit Samples from multiple sources

•Consolidate Samples and map/push out to appropriate program office

•Prepare Taskers the base for Audit Samples

•Track Tasker through successful submission of Audit Samples

•Collect and integrate Audit Samples

2.4.9 Update Audit Response Tool/SharePoint site to receive and push out applicable audit samples and documentation to units. Review uploaded samples to ensure/validate supporting documentation is complete, and complies with applicable SAF/FMF and or IPA checklist/guidance.

2.4.10 Executive Level Support/Metrics

2.4.10.1 The Contractor shall support the development of executive level briefings and metrics for monitoring and oversight for Task 4. This should include any metrics that relate to reporting

2.5 Task 5: FIAR IT Systems/Integration/Support

2.5.1 The Contractor shall provide support in documenting and assessing IT compliance, in both legacy and target environments, to assist SAF/FMF and the Air Force in achieving and maintaining an audit ready state for information systems identified in the FIAR assertion process.

Contractor support shall include systems identified in PWS Attachment D – Feeder Systems.

2.5.2 IT Compliance Assessments/Testing. The contractor shall conduct sustainment assessments consisting of:

2.5.2.1 Security Controls Assessment. The contractor shall provide support assessing, documenting, testing and monitoring internal controls in alignment with current AF, FISCAM, Risk Management Framework (NIST 800-53), and FIAR Guidance related to systems utilized in the performance of material business processes.

2.5.2.2 Business Process Control Assessment. The contractor shall provide FFMIA Assessments on AF material systems utilizing DFAS Blue Book.

Data Standardization Assessments. The contractor shall provide assessments on Standard

Financial Information Structure (SFIS) compliancy on FIAR systems and provide recommendations for Air Force management for business process change requirements.

2.5.2.3 For system who have completed previous FIAR baseline assessments, the contractor shall conduct update testing to include implemented corrective action plans and sustainment testing of selected internal controls. This approach shall be integrated into the A-123 approach identified within this PWS.

2.5.2.4 Audit remediation support after the completion of IT Compliance Assessments, internal audits, or external audits of AF Financial Management systems.

2.5.2.5 Advising and assisting AF Management in the prioritization of identified issues, assessment of risk, development of corrective actions, and tracking of their resolution.

2.5.2.6 Assisting system program managers and their designees with required updates and modifications to CAPs as adjustments are required.

2.5.2.7 Developing and documenting of best practices for distribution and incorporation in FM information assurance guidelines.

2.5.2.8 For systems requiring critical changes as a result of SIDs, Critical Issues, or NFRs;

support the requirement definition process for system change requests required to address corrective actions.

2.5.2.9 Support the AF Business Capability Acquisition Cycle (BCAC) as required for development activity related to FIAR business processes. This support shall include: Provide research and support to ensure future BCACAF WCF DBS systems material to audit are FIAR compliant.

2.5.2.10 AFMC: Advise and Assist AFMC in researching future systems development, evaluation and implementation on current and future accounting systems affecting AFWCF.

Assistance does not include tasks associated with program management offices, system integrators, and functional management offices. Provide research and support to ensure future

AFWCF systems are FIAR compliant.

2.5.2.11 Supporting the identification of key FFMIA requirements for proposed development activity.

2.5.2.12 Integration with program managers to provide clarification on FFMIA requirements as required.

2.5.2.13 Validation testing of the requirement at both the design and testing phases.

IT Compliance Oversight and Documentation. The contractor shall support AF management in the development, revision, and documentation of IT Compliance strategies. This support shall include: Assisting in the strategy for the establishment, development and integration of system and enterprise level Governance Risk and

Compliance policies, procedures and tools.

2.5.2.14 Maintaining current knowledge of guidance, policies, and regulations; and be able to communicate updates and incorporate into existing IT Compliance strategies.

2.5.2.15 Coordinating and collaborating with various portfolio managers and program offices.

For new BCAC DBS systems advise and assist government leads with researching and documenting audit readiness requirements, and validating/using data, reports and other outputs from existing systems to define and document system audit readiness deficiencies.

2.5.2.16 Coordinate and collaborate with various portfolio managers and program offices for all systems maintained and/or used by the Air Force Working Capital Fund. For new systems (Air

Force Working Capital Fund initiative (AFWCFi) and Contract Modernization - Information

Technology (CON-IT)), advise and assist government leads with researching and documenting audit readiness requirements, and validating/using data, reports and other outputs from existing systems to define and document system audit readiness deficiencies.

2.5.2.17 Assisting with collecting, developing and briefing FIAR IT metrics. This will include collecting and tracking CAP/NFRs for systems.

2.5.2.18 Analyzing system impacts and materiality to the Air Force including coordination of and updates to the official list of FIAR-identified systems maintained by SAF/FMFPFS.

2.5.2.19 Assist SAF/FMF with the integration of FIAR information into existing portfolio management initiatives.

2.5.2.20 Assist SAF/FMF in the development and sustainment the annual Statement on

Standards Attestation Engagement 18 assertion package for DEAMS in accordance with AICPA standards and OUSD FIAR Guidance. Support shall include all control objective testing in support of assertion.

Analyzing SSAE18 reports, designing and implementing processes to review and validate

CUECs over relevant systems owned by others. Analysis feeds SSAE monitoring report in

2.2.1.8.

2.5.2.21 Assisting with collecting, , briefing and reporting progress on IT Compliance

Assessments, corrective actions, and FIAR Metrics.

Maturity Model. This model should establish a plan to integrate ongoing CFO

Compliance activities into processes being established for Risk Management Framework

(RMF) authorizations. The Contractor should look to identify areas where the RMF processes can be improved or modified to deliver the output required for ongoing FIAR compliance. These processes will include the following RMF Steps: Categorize, Select, Implement, Assess, Authorize, and Monitor as directed by DODI 8510.01.

IT FIAR Functional Management Support. The Contractor shall provide support in assisting identified functional communities with the integration of IT Compliance activities into specific corporate initiatives.

2.5.2.22 Executive Level Support/Metric

2.5.2.22.1 The Contractor shall support the development of executive level briefings and metrics for monitoring and oversight for Task 5. This should include any metrics that relate to reporting

2.6 Task 6: Change Management/Communication

2.6.1 The contractor shall design/develop, provide broad-based communications and change management support for program management, financial management, and business process improvement, standardization and other matters related to this effort. The contractor’s strategic communication efforts will enable the AF to achieve the following:

Proactively analyze the progression of audit readiness/sustainment for financial statement audits and provide strategic and implementable solutions to address gaps in the Air Force financial management enterprise.

An integrated and coordinated approach to execute this initiative through the development of communication and change management strategies.

Assess communication and outreach strategies, approaches, and forums used internally and externally to assist SAF/FMF with internal collaboration and in keeping auditee personnel informed on audit status, protocols and delineating how auditee personnel will interact with the IPA and the processes and procedures as they relate to audit response.

The strategies and approaches shall be consistent with those activities identified in 2.2, 2.3, 2.4, and 2.5.

Development/sustainment of open consistent communications across the AF Enterprise to build and maintain awareness and support.

Assist the AF Enterprise through anticipated large-scale organizational changes including organizational strategies, adoption of SOPs and auditability efforts.

Support communication, collaboration and change management initiatives, including road shows and training events.

Contractor to document, prioritize, and recommend solutions for the most critical areas related to financial management and audit readiness that require change management support and update on a periodic and routine basis

2.6.3 Executive Level Support/Metrics. The Contractor shall support the development of executive level briefings and metrics for monitoring and oversight for Task 6. This should include any metrics that relate to reporting to the SECAF and the OUSD (C).

2.7 Task 7 Acquisition Program Office Valuation Sustainment

2.7.1 GEV, MEV and OM&S Requirements. AFLCMC PEO Directorates, Program Offices, Programs, or other AFLCMC organizations, whose valued assets are subject to GEV, MEV and

OM&S reporting, must: accurately report GEV, MEV and OM&S data in approved AF

System(s) such as Reliability and Maintainability Information System (REMIS), maintain the

AFLCMC GEV, MEV and OM&S data in an audit ready state, and be prepared for audit by independent external auditors (achieved assertion/be FIAR compliant).

2.7.2 Obtain and collect GEV, MEV and OM&S data, to include but not limited to, accounting data, contracts, time compliance technical orders, receiving reports, budget documentation, or other acceptable documents necessary to calculate GEV, MEV and OM&S valuations.

2.7.3 Analyze and calculate GEV, MEV and OM&S valuations for each AFLCMC PEO

Directorate, Program Office, Programs, or other AFLCMC organizations whose valued assets are subject to GEV, MEV and OM&S reporting in accordance with Federal Accounting Standards, DoD Financial Management Regulation, and OSD/AF Instructions. A Monthly Valuation

Package that includes calculations, methodologies, and notes shall be documented by the

Contractor in Microsoft Excel and provided to Division CFO on a monthly basis if there is GEV, MEV or OM&S valuation data to report. See PWS Attachment B – Deliverables for delivery schedule. Monthly Valuation Packages shall be due ten (10) calendar days after the end of each month. The date of the first report for PEO Directorates/Programs that begin performance after initial contract start will be evaluated and agreed upon on a case-by-case basis.

2.7.4 GEV, MEV and OM&S documentation used to support the calculations in Section 2.7.3 shall be maintained in a data repository determined and approved for use by each applicable

AFLCMC Program Office. The “File Names” of the documentation shall be cross-referenced to the Microsoft Excel spreadsheet to facilitate easy reference. The data repository shall include

GEV, MEV and OM&S supporting documentation, facilitate the exchange of audit information, include auditor requests for information, samples, and any other program office documents provided in response to auditor requests.

2.7.5 For each AFLCMC PEO Directorate/Program Office: enter GEV, MEV and OM&S data into the approved AF System(s) such as, but not limited to, Reliability and Maintainability

Information System (REMIS) on a monthly basis for the life of this task order if the Contractor determines there is GEV, MEV or OM&S valuation data to enter. A Program Office/Program may elect to enter their data into the approved AF system(s) using the Contractor data provided in Section 2.7.3.

2.7.6 Monthly GEV, MEV and OM&S valuations shall include a reconciliation to work with program offices to ensure Logistics and Finance data in REMIS and /or relevant systems of record are consistent and accurate. Program Offices may be geographically separated with GEV, MEV and OM&S data being maintained at multiple locations. Ensure all program modifications subject to GEV, MEV and OM&S are properly reported.

2.7.7 Where deficiencies exist, work with applicable Government personnel to recommend executable corrective actions necessary to complete GEV, MEV and OM&S valuation and properly report in an approved AF System.

2.7.8 Prepare GEV, MEV and OM&S Annual Attestation Letters for each AFLCMC Program for signature by the System Program Director/Division Chief. Signed Annual Attestation Letters shall be filed in the data repository approved by the AFLCMC Program Office and a central data repository approved by AFLCMC/FM. GEV, MEV and OM&S Annual Attestation Letters are due no later than 30 Sep of each fiscal year. PWS Attachment B – Deliverables for delivery schedule.

2.7.9 Provide audit liaison support for future audits, Unit Effectiveness Inspections, IG

Inspections, GAO audits, AFAA audits, or other related audits/inspections. Identify GEV, MEV and OM&S process improvements and assist AFLCMC functionals (e.g., PM, FM, LG, EN, PK) to develop internal controls for incorporation into HQ AFMC and AFLCMC Self Inspection

Checklists.

2.7.10 AFLCMC Standard Process Guide. The Standard Process Guide encompasses all

AFLCMC PEO Directorates/Program Offices, Programs and/or other activities that are subject to

GEV, MEV and OM&S reporting. It includes all AFLCMC GEV, MEV and OM&S business processes required to collect, analyze, calculate, report, and document GEV, MEV and OM&S data and conforms to established internal controls.

2.7.10.1 Update the AFLCMC Standard Process Guide as required. Updates may be required due to changes in Federal Accounting Standards and/or FIAR, processes or valuation methodologies, automated systems, and/or addition of new Addendums as additional PEO’s require GEV, MEV, and…