Finanical_Services_PWS_Draft_16_Nov_16.doc

ADVISORY & ASSISTANCE SERVICES

PERFORMANCE WORK STATEMENT (PWS)

Financial Advisory and Assistance Services (A&AS) DATE: 16 Nov 2016

SECTION I – DESCRIPTION OF SERVICES.

1.1 Scope. The Contractor shall provide financial Advisory and Assistance Services (A&AS) to the Air Force Sustainment Center (AFSC)/FZR, located on Tinker Air Force Base (TAFB), OK, and the Warner Robins Operating Location-FMR, located on Robins Air Force Base (RAFB), GA, which shall include Financial Management/Comptroller Support, Consolidated Supply Activity Group (CSAG) Maintenance Accounting, CSAG Supply Accounting, General Account Analysis (Ad Hoc Analysis), Financial Improvement and Audit Readiness (FIAR), General Support Division (GSD) Accounting, and Cash Management Accounting.

Assistance is needed to develop financial procedures, provide guidance, oversee and assist with the Air Force Working Capital Fund (AFWCF) accounting process and assist with financial audit readiness efforts.

The Contractor shall provide personnel with a minimum of eight (8) years’ experience in Comptroller Core Knowledge as well as Comptroller issues and expertise specific to the AFWCF (Government or Industry). The Contractor shall ensure personnel have knowledge and experience of the AFWCF accounting processes and related financial statements. The Contractor shall have knowledge and experience with Cash Forecasting and Cash Flow Process Analysis Reports. All Contractor personnel shall be Certified Public Accountants (CPAs) and have recent, within the last five (5) years, knowledge and experience within the AFWCF. The Contractor shall provide proof of each proposed employee candidate’s CPA criteria (CPA certificate/permit number on the resume acceptable).

The Government will provide space for one (1) Contractor employee at TAFB, OK, and space for one (1) Contractor employee at RAFB, GA.

1.2 Contractor Requirements

1.2.1 Personnel Administration. The Government will provide training as required and approved by the Government Contracting Officer Representative (COR) including those listed below. All training shall be approved by the Government COR(s) prior to attendance. The Government will be responsible for all approved costs associated with training.

USAF Information Assurance Awareness Program (IAAP) via Computer Based Training (CBT)

Electronic Records Management System (ERMS)

Security Manager (SM)

Anti-Terrorism

Suicide Prevention

Financial Body of Knowledge

Human Relations

Force Protection

Upon completion of training, the Contractor shall provide training completion certifications to the Government COR(s). If certifications are unavailable, an electronic mail (e-mail) response is acceptable.

1.2.1.1 The Contractor shall be responsible for the employment, training, guidance, and supervision of all Contractor employees to accomplish the tasks identified in this PWS. The Contractor shall ensure Contractor employees have the ability to read, write, and speak English. The Contractor shall accomplish the assigned work by employing and utilizing qualified personnel with various combinations of education, training, and experience. The Contractor shall not employ persons on this contract if such employee is identified to the Contractor as a potential threat to the health, safety, security, or general well being or operational mission of the installation and its population. The Contractor shall not employ any person who is an employee of the United States (US) Government if the employment of that person would create a conflict of interest, nor shall the Contractor employ any person who is an employee of the Department of the Air Force (AF), either military or civilian, unless such person seeks and receives approval according to the Department of Defense (DoD) 5500.7-R Joint Ethics Regulations (JER). In addition, the Contractor shall not employ any person who is an employee of the Department of AF if such employment would be contrary to the policies contained in Air Force Instruction (AFI) 64-106, AF Industrial Labor Relations Activities. The Contractor shall be prohibited from employing off-duty Government CORs who are surveying any contracts or subcontracts awarded to the Contractor. All Contractor employees shall conduct themselves in a professional, courteous manner. The selection, assignment, reassignment, transfer, supervision, management, and control of Contractor employees in performance of this PWS shall be the responsibility and prerogative of the Contractor.

The Contractor shall provide sanitized resumes for all new and replacement Contractor employee(s) to the Tinker A&AS Program Office, Program Manager and Contracting Officer. Replacement Contractor employees shall have comparable skills and experience and be of the same labor category to the Contractor employee they are replacing. Resumes shall define each job experience with dates and months (example 30 June 2000 – 30 June 2005, 60 months). The Contractor shall review all resumes for data errors or missing experience prior to submittal. Resumes containing data errors or missing experience will be rejected and not considered for a second review. The Contractor may submit up to two (2) resumes for one labor category position. Each resume shall be labeled primary and alternate. Submission of two resumes is optional, but not required. For replacement employees, the Tinker A&AS Program Office will forward the resume to the Government COR(s) for review. The Tinker A&AS Program Office will provide final approval of the resume by notifying the Contractor in writing. The Government reserves the right to reject a submitted resume. Upon Government approval of a replacement employee resume, the Contractor shall notify the above parties, in writing, within forty-eight (48) hours, providing the name of the Contractor employee. If a delay is anticipated in the Contractor employee’s scheduled start date, the Contractor shall notify the above parties, in writing, as soon as possible, but no later than 8:00 a.m., two (2) days prior to the scheduled start date.

The Contractor shall notify the above parties if the Contractor employee(s) lack a valid Contractor Access Card (CAC) or security clearance on day one of the Period of Performance (PoP) or on a scheduled replacement start date. The Contractor shall not delay the start date of an employee if CAC processing is still pending. The Contractor employee shall still begin as scheduled and will be escorted by Government personnel during regular business hours until the CAC can be provided. In the event this occurs, it shall be the Contractor’s responsibility to escort the Contractor employee to the work location and Government COR(s). The Contractor employee shall report to the work location per the time specified in the PWS Location paragraph 1.4.1 below.

Contractor employee orientation with their employer shall not occur during the work schedule defined in the Location paragraph 1.4.1 below.

The Contractor shall notify the Tinker A&AS Program Office and the Government COR(s), in writing, within twenty-four (24) hours of notification, when a Contractor employee will be on an extended personal leave (i.e. vacation, personal, sick, etc.) of more than three (3) business days. This will ensure the Government COR(s) have adequate time to prepare for the gap in service during this time.

The Contractor shall notify the Tinker A&AS Program Office and the Government COR(s), in writing, within twenty-four (24) hours, minimum, of notification when a Contractor employee will be on an extended leave of absence for any period exceeding two (2) calendar weeks due to illness or other reasons (i.e. military, family, maternity leave). In these circumstances, the Contractor shall provide a plan to the above parties of how the work shall be accomplished during this absence. This plan shall be due within three (3) business days of the notification. The Contractor may provide a temporary Contractor employee with comparable skills and of the same labor category during the current Contractor employee’s absence upon approval of their resume by the Tinker A&AS Program Office and Government COR(s).

The Contractor shall notify the Tinker A&AS Program Office and the Government COR(s) to request terminated or resigning Contractor employees network access be removed within two (2) hours of notification of their departure. The Contractor shall also obtain the Contractor employees applicable Government identification badge(s) within two (2) hours of notification of resignation or termination.

The Contractor shall provide timely access to qualified, multi-functional replacement Contractor employee(s). The Contractor shall provide a plan to the above parties to replace the departing Contractor employee within three (3) business days of the termination or resignation of the Contractor employee. The Contractor shall provide the replacement Contractor employee resume no later than two (2) weeks from receipt of the replacement plan.

All Contractor employees shall identify themselves as Contractor employees during all meetings, telephone conversations, and in informal and formal written correspondence, to include electronic mail, while performing work for the Government.

The Contractor shall refer to the current Government Contractor relationship guide and any future publications for additional information such as travel, awards, and gifts. This guide will be provided by the Tinker A&AS Program Office upon request.

The selection, assignment, reassignment, transfer, supervision, management, and control of Contractor employees in performance of this PWS shall be the responsibility and prerogative of the Contractor.

The Contractor shall not submit resumes unless the potential candidate has knowledge their resume has been submitted and is agreeable to accepting the position should the Contractor receive the award.

The Contractor shall ensure all employees, including sub-Contractor employees, receive and read a copy of this PWS prior to commencing work. The Contractor shall provide written confirmation to Tinker A&AS Program Office this has occurred prior to the start date of the Period of Performance (PoP) or prior to the start date of a replacement employee.

All Contractor employees shall comply with the following Universal Serial Bus (USB) Device policy, and any applicable updates or revisions, while performing work utilizing Government computers:

USB flash memory devices are not allowed to be plugged into a Government computer at any time, including when the network cable is unplugged. USB flash memory devices include cell phones, memory sticks, cameras, iPods, and mp3 players. A violation of this policy will result in removal of network access. Should a Contractor employee lose network access on a permanent basis due to a violation, subsequently being unable to provide services, the Contractor shall provide a replacement employee per the replacement process defined in the paragraphs above.

The Contractor shall ensure all proposed services are provided. In the event of any gap in contract service, the Contractor shall reduce the current period invoice for the services not received. Any reduction of invoicing shall be completed, on a monthly basis, by calculating total missed hours, multiplied by the rate established in the Firm Fixed Price (FFP) Labor Contract Line Item (CLIN) during the applicable PoP, and subtracted from monthly total for respective month identified in the pay schedule to be established in Labor CLIN upon award.

1.2.2 Contractor Badges. Contractor employees shall identify themselves as Contractor personnel by introducing themselves or being introduced as Contractor personnel and displaying distinguishing badges or other visible identification during meetings with Government personnel. The Contractor shall ensure that all employees have the proper identification credentials prior to entering TAFB, OK and RAFB, GA.

The Contractor shall submit CVS application(s) to the Government COR(s) no later than five (5) business days from the award date, or no later than 8:00 a.m. on the PoP start date should this occur prior to five (5) business days from the award date. For example, should the award date be two (2) weeks prior to the PoP start date; the CVS application(s) shall be due within five (5) business days from the award date. Should the award date be two (2) business days prior to the PoP start date, the CVS applications shall be due no later than 8:00 a.m. on the PoP start date.

Contractor employees performing work at TAFB, OK and RAFB, GA, must possess a Common Access Card (CAC). The CAC shall be obtained through the Trusted Associate Sponsorship System (TASS) with the assistance of the unit Trusted Agent (TA). To obtain a CAC, the Contractor shall complete a Defense Department (DD) Form 1172-2, Application for Department of Defense (DoD) CAC/Deers Enrollment, or other approved form(s) provided by the Government COR(s). The forms are then submitted to the Government COR(s) for processing. Along with this request, the Contractor shall submit a separate statement as follows, which is a requirement by the Trusted Agent (TA) for processing the card.

"I verify that the applicant has completed an Federal Bureau of Investigations (FBI) fingerprint check with favorable results and that a National Agency Check with Inquiries (NACI), or a DoD-determined equivalent investigation, or greater, has been submitted to the Office of Personnel and Management (OPM)."

The Government COR(s) will then forward the request to the unit’s TA for processing. The TA will then provide further instructions to the Contractor employees to complete card processing.

The Contractor shall ensure all Contractor employees utilize the correct contract number when requesting a CAC. TAFB, OK, CACs shall be returned to the Head Quarters unit, building 460, upon the completion of the contract or upon the resignation or termination of a Contractor employee. RAFB, GA, CACs shall be returned in accordance with instructions provided by the Government COR(s) upon completion of the contract or upon the resignation or termination of a Contractor employee. All CACs, TAFB, OK, and RAFB, GA, shall be surrendered within ten (10) calendar days by the company. The Contractor shall provide the Tinker A&AS Program Office and the Government COR(s) with copies of the turn-in receipts within three (3) business days of surrendering the CAC.

1.2.3 Emergency Procedures. Contractor employees shall follow the direction of Government employees in regards to emergency procedures, i.e. fire, tornado, active shooter, bomb threats. It shall be the responsibility of the Contractor to provide guidance and establish procedures for responding to emergencies for their employees. The Contractor shall account for their Contractor employees following an emergency evacuation. Contractor employees shall participate with Government personnel in all fire and tornado drills.

1.2.4 Security Requirements. Contractor employees shall require access to Air Force (AF) computer systems and information and obtain a CAC in order to perform work. The Contractor shall verify an FBI fingerprint check with favorable results has been completed and a National Agency Check with Inquiries (NACI), or a Department of Defense (DoD) determined equivalent investigation, or greater, has been submitted to the Office of Personnel and Management (OPM) for each CAC eligible Contractor employee. The Contractor shall take immediate action to remove the employee from this contract should the OPM response be returned unfavorable or unknown.

The Contractor shall validate and confirm, in writing, e-mail acceptable, the security status of each employee per the above paragraph to the Tinker A&AS Program Office and the Government COR(s) no later than five (5) business days from the award date, or no later than 8:00 a.m. on the PoP start date should this occur prior to five (5) business days from the award date. For example, should the award date be two (2) weeks prior to the PoP start date; the information shall be due within five (5) business days from the award date. Should the award date be two (2) business days prior to the PoP start date; the information shall be due no later than 8:00 a.m. on the PoP start date.

1.2.4.1 Contractor Visitor Group Security Agreement. Not applicable (N/A)

1.2.5 Business Relations. The Contractor shall be responsible for any subcontract management to integrate work performed on this contract and accountable for subcontractor performance. The Contractor shall be responsible for the management of subcontractors, customer satisfaction, and professional and ethical behavior of the contract employees.

1.2.6 Cost Control. The Contractor shall be responsible for cost control. The Contractor shall provide total accountability, accuracy, disclosure, control, forecasting, estimating, and overall management of all cost control efforts.

1.2.7 Contract Data Requirements List(s) (CDRLs)

The Contractor shall electronically provide the following Contract Data Requirements List (CDRL) to the Government COR(s):

CDRL A001, DI-MGMT 80368A, Status Report, Subtitle: Monthly Status Report

1.2.8 Non Disclosure Agreements. The Contractor shall provide signed copies of the attached Non-Disclosure Agreement (NDA) to the Tinker A&AS Program Office and Government COR(s) for all Contractor employees, direct and indirect, including sub-Contractor employees, prior to commencing work.

1.3 Applicable Documents. The following, and any future revisions or updates, shall be used as references in order to perform work. Documents referenced below in their entirety are due to safety, security and environmental reasons.

AFI 31-101

Air Force Installation Security Program, Air Force Instruction

31-101

RAFB Integrated Defense Plan

1.4 Schedule.

Basic: 28 Mar 17-27 Mar 18 Option Year One: 28 Mar 18-27 Mar 19 Option Year Two: 28 Mar 19-27 Mar 20

1.4.1 Location and Hours of Work. The Contractor shall perform work at TAFB, OK, Building 3001, post location 1AF81A, and RAFB, GA, Building 301 EW, Door 07E, Room F11. During all applicable periods of performance, the Contractor shall provide eight (8) hours per day, forty (40) hours per week, of support (excluding federal holidays (see below), Contractor employee(s) vacation and sick leave, and base closure dates). Normal core hours are 8:00 a.m. to 4:00 p.m., Monday through Friday. The Contractor may utilize flexible hours. Flexible hours are 7:15 a.m. to 8:00 a.m. and 4:00 p.m. to 5:00 p.m. Telecommuting is not authorized for this requirement.

OVERTIME IS NOT AUTHORIZED.

Federal Holidays: New Year’s Day, Martin Luther King’s Birthday, President’s Day, Memorial Day, Independence Day, Labor Day, Columbus Day, Veteran’s Day, Thanksgiving Day, and Christmas Day. If the holiday falls on Sunday, it is observed on Monday. If the holiday falls on a Saturday, it is observed on Friday.

Government Down Time: The Government (Installation Commander or organization authority) may decide to close all or part of the Government installation in response to an unforeseen emergency or other occurrence. Sample emergencies include adverse weather such as snow or flood, an act of God such as a tornado or earthquake, or a base disaster such as a natural gas leak or fire. Sample non-emergencies include closure for Wingman day or off-site team building activities.

As stated in PWS paragraph 1.6, Essential Services, Contractor employees for this requirement are not mission essential.

In the event the installation closure or delay decision is made outside of normal duty hours, the Contractor should check local media, television stations, the Tinker AFB, OK website, http://www.tinker.af.mil/, or the Robins AFB, GA website, http://www.robins.af.mil/, for additional information. It may not be possible for the Contractor to receive any other form of notification of installation closure from the Government in these circumstances. The Contractor shall then be responsible for notification of his or her Contractor employees.

In the event of an emergency closure during normal business hours, the Contractor shall promptly secure all Government Furnished Property (GFP) and evacuate in an expedient but safe manner. In these circumstances, notification to Contractor employees will be transmitted through official notification channels and Contractors shall follow the instructions provided.

In the event of a non-emergency closure during normal business hours, the Contractor will be notified either by the Government COR(s) or a Government employee within the work location organization.

The Government will retain the following options in the event of a closure:

(1) The Government may forego the work. The Contractor will not be paid for services not performed.

(2) The Government may reschedule the work on any day satisfactory to both parties. The decision to reschedule must be in writing, e-mail acceptable, and approved by both the Government COR(s) and the Contractor.

(3) If there is a need for the service during the closure and a Government employee will be present, the Contractor may continue on-site work.

The Contractor is encouraged to create a base closure plan in advance, and in writing, with the Government COR(s).

1.5 Travel. N/A

1.5.1 Passports and Visa Requirements. N/A

1.6 Essential Services. This requirement has been determined not to be essential and does not require continued support per DFARS 237.7602.

1.7 Safety. Refer to the safety references identified in PWS paragraph 1.3, Applicable Documents, above.

1.7.1 Safety and Health Plan. The Contractor shall provide a Safety and Health Plan. (Reference PWS Section IV-Government Requirements, paragraph 4.1, Voluntary Protection Plan).

1.8 Financial Management Support. The Contractor shall provide financial Advisory and Assistance Services (A&AS) to the AFSC)/FZR, located on TAFB, OK, and the Warner Robins Operating Location-FMR, located on RAFB, GA, which shall include Financial Management/Comptroller Support, Consolidated Supply Activity Group (CSAG) Maintenance Accounting, CSAG Supply Accounting, General Account Analysis (Ad Hoc Analysis), Financial Improvement and Audit Readiness (FIAR), General Support Division (GSD) Accounting, and Cash Management Accounting.

Assistance is needed to develop financial procedures, provide guidance, oversee and assist with the Air Force Working Capital Fund (AFWCF) accounting process and sales rate/pricing development and assist with financial audit readiness efforts.

The Contractor shall provide personnel with a minimum of eight (8) years’ experience in Comptroller Core Knowledge as well as Comptroller issues and expertise specific to the AFWCF (Government or Industry). The Contractor shall ensure personnel have knowledge and experience of the AFWCF accounting processes and related financial statements. The Contractor shall have knowledge and experience with Cash Forecasting and Cash Flow Process Analysis Reports. All Contractor personnel shall be Certified Public Accountants (CPAs) and have recent, within the last five (5) years, knowledge and experience within the AFWCF. The Contractor shall provide proof of each proposed employee candidate’s CPA criteria (CPA certificate/permit number on the resume acceptable). The Contractor shall assist with financial management support. The Contractor shall provide knowledge and experience in financial management policies, statutes, and guidelines. This support shall include financial and process analysis. Contractor financial activities shall not include determination of Federal program priorities, budget requests, budget policy, guidance, and strategy.

The following, and any future updates or revisions, are applicable in their entirety as references in order to perform work:

DoD Financial Management Regulation 7000.14-R, Vol 11B Reimbursable Operations, Policy, and Procedures – Working Capital Fund, and AFMCI 65-101, Depot Maintenance Accounting and Production System-Financial Policy and Procedures for Organic Depot Maintenance.

The Contractor shall assist Government Subject Matter Experts (GSMEs) in the development of financial procedures, provide guidance, and assist with financial audit readiness efforts.

The Contractor shall assist AFSC/FZR and Operating Location (WR/FMR) personnel by providing functional and financial advice to AFSC/FM Senior Leaders in the execution of funding for the Air Force Working Capital Fund (AFWCF) program. The Contractor shall assist the AFSC/FZR with overall management of the AFWCF, cash flow management, adhering to Federal Generally Accepted Accounting Principles (FEDGAAP) compliance activities, Generally Accepted Auditing Standards, AR(M) 1307 and SF 133 analysis, financial analysis support, pricing, execution reporting, data systems support and participation on Integrated Product Teams (IPTs) and related activities, analyzing problems, defining alternative solutions, providing recommendations for problem resolutions, writing reports, and accomplishing related specifically assigned work.

Meetings and Briefings: The Contractor shall assist with conducting financial meetings and coordination efforts. The Contractor shall support teleconferences, meetings and briefings as requested by the Government COR(s). The Contractor shall participate in Technical Interchange Meetings (TIMs) upon request of the Government COR(s). During these meetings, the Contractor shall present necessary data to enable a joint review of assigned tasks, schedules, and resource expenditures.

Cash Management – Accounting Support Process Analysis: The Contractor shall provide data, analysis and support for any IPTs or similar group consisting of Defense Finance Accounting Services (DFAS), FZR or other Government personnel assembled to meet and discuss accounting issues revolving around the methods used for recording, classifying and summarizing the enormous amount of accounting data generated within the AFWCF. The Contractor shall isolate any deficient processes and procedures and propose process improvements and/or identify accounting implications of any proposed changes.

AFWCF Accounting Support: The Contractor shall provide AFWCF accounting support. The Contractor shall employ accounting practices in accordance with the requirements of the Chief Financial Officer (CFO) Act, Federal General Accepted Accounting Principles (FEDGAAP), and GAAP.

Process Analysis: The Contractor shall monitor AFWCF activities, events, and processes related to the areas outlined in this PWS. When deficiencies and disconnects are determined to exist, the Contractor shall document the issue and recommend changes necessary to revise, modify, or update the process.

Financial Improvement and Audit Readiness (FIAR): The Contractor shall provide project management support for Air Force (AF) wide stewardship, business process improvement, accounting operations, financial statement preparation and analysis, account reconciliations, and audit readiness initiatives in accordance with Office of the Under Secretary of Defense (Comptroller) (OUSD(C) FIAR requirements and SAF/FMP management policies. The Contractor shall assist the Government in the performance of efficient and effective discovery, corrective action, evaluation, and assertion phases as identified in the FIAR guidance. The Contractor shall provide support in documenting and assessing audit readiness to assist the Air Force Sustainment Center (AFSC) in achieving and maintaining an audit ready state for each assertion package/assessable unit for which AFSC is responsible for delivering and/or asserting. The Contractor shall provide data, analysis, and support to the GSMEs to develop and sustain assessable unit assertion packages compliant with Office of the Under Secretary of Defense (Comptroller) OUSD(C) direction and according to the current and evolving SAF FIAR schedule. This support shall include gathering necessary supporting documentation, preparing flowcharts and narratives of businesses processes, assisting in the preparation of audit test criteria, collecting and integrating audit samples, analyzing test results and corrective actions, reporting test results to AFSC/FZR and eventually to AFSC/FM, the creation and implementation of sustainment process (i.e. checklist), and the sustainment of assessable units in an audit ready state. The Contractor shall provide knowledge and experience with the WCF in order to assist in mapping end to end processes for revenue and expenses. The Contractor shall assist in collaboration efforts with the WCF GSME's to understand the financial process and provide an independent auditor perspective. The Contractor shall assist by utilizing Government financial processes to improve and meet Generally Accepted Accounting Principles (GAAP) commercial financial processes necessary to meet FIAR auditable financial statements. The Contractor shall assist in support of the translation of Government accounting functions to commercial GAAP attestation audit standards that the Government must meet to support Independent Public Accountant audits. Where deficiencies exist, the Contractor shall work with applicable Government personnel to recommend executable corrective actions to meet assertion milestones. Deficiencies may take the form of, but are not limited to, material weakness or misstatements, transactions that are not captured under one of the assertion packages/assessable units, unidentified assertion packages/assessable units, and/or lack of required data or lack of access to required data to support efforts. The scope of this project support also includes maintenance, tracking, and updating and/or development of detailed project plans that track progress and deliverables for various assertion packages, Financial Improvement Plans (FIPs), FIAR briefings targeted to various organizations and at differing levels of responsibility, responding to FIAR-related taskings, providing summary level FIAR reports to management on a recurring basis, and scheduling and facilitating FIAR IPT meetings supporting strategic communications throughout AFMC. The Contractor shall provide support in the review of Standard Operating Procedures (SOPs). The Contractor shall assist with the review and recommendation of internal controls to ensure they are effective.

Data Support: The Contractor shall provide support of data entry, validation data maintenance, and database reporting to the FIAR tool.

Ad-hoc Reporting Support: The Contractor shall produce or aid in production of ad-hoc reports and the development of increased reporting capabilities in support of daily mission, tasks or outside request. Any Ad-hoc support shall be requested by the Government CORs.

The Contractor shall provide data, analysis and assistance to AFSC/FZR, operating locations and operating complexes in creating a strategy with detailed approach for all assessable units to ensure effective and efficient use of resources to enable the AF to achieve the goal of audit readiness by FY 2017 (or revised date as directed by Air Force Management).

Financial Improvement Plans Support: The Contractor shall provide data, analysis and support to AFSC/FZR, in order to provide timely and accurate assistance in creating Financial Improvement Plans (FIP) (project plans) that complies with current OUSD(C) direction (currently this is documented in FIAR Guidance). This includes any FIAR reporting to OUSD(C) schedules.

OUSD(C) Direction Support: The Contractor shall provide data, analysis and support to AFSC/FZR to develop and sustain various assessable unit assertion packages compliant with OUSD(C) direction and according to the current and evolving FIAR schedule in accordance with Generally Accepted Government Auditing Standards (GAGAS).

CSAG - Maintenance – Accounting Process Flow Analysis Support: The Contractor shall document and maintain process and system flow diagram(s) showing the impact of implementing CSAG accounting data in designated accounting systems to include identifying any gaps or new accounting data requirements, developing recommended corrective actions, and presenting those recommendations to appropriate personnel for changes and approval. The Contractor shall provide support in the determination of the level of deficiency when reporting a Self-Identified Deficiency (SID) and in conjunction with management to develop a Corrective Action Plan (CAP).

Ad-hoc Reporting Analysis Support: The Contractor shall perform ad hoc accounting system(s) analyses and assist with preparing reports as requested by the Government COR.

Monthly Variance Analysis Support: The Contractor shall develop procedures and conduct monthly accounting data (1307 Statement of Operations Report, CSAG Trial Balance, Balance Sheet) variance analyses with appropriate CSAG personnel to provide decision support to focus management attention on problem areas. The Contractor shall provide recommendations for corrective actions via point papers, briefings and/or presentations to the AFSC/FZR Division Chief and track status of corrective actions taken to the financial statements as required.

1307 Report Validation Support: The Contractor shall develop, document and maintain a 1307 Report validation process. The validation of accounting data in the 1307 Report shall be coordinated with the AFSC/FZR Division Chief and appropriate operating complexes. Validation and/or recommendations for corrective action shall be presented to AFSC /FZR for approval to be worked with DFAS. The Contractor shall perform additional ad hoc accounting system(s) and/or report analyses. The Contractor shall provide a Monthly Analysis of the SF 133 Statement of Budgetary Resources as requested by the Government COR(s).

CSAG Analysis Support: The Contractor shall provide analysis to CSAG to encompass accounting (trial balance) as well as other CSAG data (non-trial balance). This analysis shall include a comparative analysis between the financial statements and Accountable Property system of Record (APSR) support details and provide analysis on abnormal balances across CSAG & GSD.

CSAG - Supply – Accounting

General Account Analysis (Ad Hoc Analysis): The Contractor shall provide data, analysis and support to AFSC/FZR in support of any ad hoc general account analysis support as defined by AFSC/FZR staff. This shall include AR(M) 1307 reporting issues, Cash Flow Income Statement issues, Cost per Flying Hour (CPFH) impacts, Balance Sheet impacts to collections/disbursements, Cash Transfer analysis, Moving Average Cost (MAC) impact, audit agency report, analysis and response, and communications with DFAS or AFSC/FZR. Any Ad-hoc support shall be requested by the Government COR.

Moving Average Cost (MAC) Financial Reporting, Analysis and Support: The Contractor shall provide account analysis and general AFWCF inventory accounting and MAC support on a daily basis. In addition, the Contractor shall provide support in the documentation of the problems and recommended resolutions of issues that arise from the Contractor’s MAC financial reporting analysis as such issues are identified. Corrective actions shall be developed, recommended and implemented as approved with progress documented on a routine basis.

MAC Financial Reporting Support: The Contractor shall provide support to the AFSC/FZR in validating the accuracy of financial reporting for AFWCF inventory. The Contractor shall assist in conducting research on required system or process changes on an as-needed basis to correct for any erroneous financial statement entries or other deficiencies and submit the documentation to AFSC/FZR.

Overhead Cost Analysis: The Contractor shall assist AFSC/FZR in analysis of overhead costs to identify the appropriate owner of the costs. The Contractor shall provide support for IPTs or similar entities as requested by the Government COR in relation to this analysis.

General Account Analysis (Ad Hoc Analysis)

Inventory Accounting Transactions Review and Support: The Contractor shall assist by utilizing AFWCF related supply systems and financial systems used to produce AFWCF financial statements. The Contractor shall provide analysis of daily, weekly or monthly posted AFWCF financial transactions as data is available. The Contractor shall support monthly analysis of the AFWCF Asset Balance Report. The Contractor shall provide continuous support in the identification and correction of inventory items with incorrect MAC values, as well as processes used in the AFWCF that create incorrect MAC or inventory values.

Process Documentation: The Contractor shall assist Government personnel in development and maintenance of a set of procedures which outlines the specific steps necessary to accomplish the tasks described in this PWS. This involves high level procedures including identification of data sources, data elements required/used, points of contact, systems required to access data, and any analysis process/method used to accomplish each task performed in support of this PWS.

General Support Division (GSD) - Accounting Statement of Operations Analysis and Support: The Contractor shall provide accounting and analytical support to GSD to assist financial analysts and management in obtaining, sorting and disseminating critical financial information on which decisions can be based.

General Account Analysis (Ad Hoc Analysis): The Contractor shall provide ad hoc general account analysis as defined by AFSC/FZR staff and relating to the AFWCF. This shall include AR(M) 1307 reporting issues, Cash Flow income statement issues, Cost per Flying Hour (CPFH) impacts, balance sheet impacts to collections/disbursements, Cash Transfer analysis, Moving Average Cost (MAC) impact, audit agency report, analysis and response, and communications with DFAS or HQ AFMC staff. Any Ad-hoc support shall be requested by the Government COR.

Monthly Analysis Support: The Contractor shall perform monthly analysis of sales, revenue, expenses, obligations, unit cost and other applicable metrics of the AFWCF. Analysis shall be presented to AFSC/FZR Government personnel for review. The Contractor shall assist with preparation of monthly execution briefing(s) in prescribed formats.

Cash Management - Accounting

Sources and Uses Direct Cash Flow Statements: The Contractor shall populate and analyze the Sources and Uses Direct Cash Flow Statements on a monthly basis. Cash flow statements and analysis shall be provided monthly for the CSAG – Supply, CSAG - Maintenance, and the General Support Division (GSD) as requested by the Government COR.

Sources and Uses Analysis: The Contractor shall assist Government personnel with Monthly Sources and Uses analysis using the direct method in accordance with AFMCI 65-101, Depot Maintenance Accounting and Production System-Financial Policy and Procedures for Organic Depot Maintenance. The Contractor shall document the beginning consolidated cash balances, monthly consolidated sources of cash, monthly consolidated uses of cash, consolidated net change to cash and consolidated monthly ending cash balance. The analysis shall include cash flow from operations, cash flow from investments and cash flow from appropriations. The analysis shall include comparisons to forecast or a three-year trend analysis of similar accounts, as appropriate.

General Ledger Account Analysis Support: The Contractor shall assist Government personnel with detailed monthly analysis that shall break out the General Ledger Accounts (GLAs) used in calculating each line item on the Sources and Uses Cash Flow Statement. The Contractor calculations shall include the monthly changes (with an effect on cash) for each GLA. Calculations shall include line-level subtotals, GLA deltas by dollar amount and GLA deltas by percentage.

Cash Flow Summary Analysis Support: The Contractor shall assist Government personnel with executive summary level analyses appropriate for executive level review. The analyses shall explain changes in cash (both increases and decreases) for AFSC/FZR staff. The analyses shall include suspect transactions, cash trends, and any relevant information that explains changes in cash balances as well as balances required to maintain solvency and prescribed levels.

Cash Flow Statement Support: The Contractor shall assist Government personnel with Sources and Uses Cash Flow Statements and analyses normally three (3) working days (depending on release of AR (M) 1307 data) prior to the beginning of the monthly AFWCF Execution briefings to allow time for review by AF personnel. The Contractor shall assist with Monthly Statements and Analysis report/chart for AFSC/FZR staff.

General Cash Flow Account Analysis (Ad Hoc): The Contractor shall provide technical accounting support to assist AFSC/FZR financial analysts on a day-to-day basis with general accounting issues and problem resolution. The Contractor shall assist with preparation of monthly execution briefing(s). The Contractor shall assist analysts performing special studies and analyses with resolution of discrepancies discovered in the monthly cash flow analysis; however, this does not constitute performing the duties of a financial or budget analyst. Any Ad-hoc support shall be requested by the Government COR(s).

Cash Forecasting: The Contractor shall be familiar with cash forecasting methodologies for AFMC managed funds to include CSAG – Supply, CSAG - Maintenance and GSD. Using these approved models, the Contractor shall assist in constructing cash forecasts for all AFMC managed funds at least twice a year in support of the Program Budget Review and President's Budget submissions and provide technical analysis and reports documenting the forecast assumptions. In support of execution briefings, the Contractor shall track accounting actual against the forecast and provide a monthly analysis to explain the differences. As required, the Contractor shall provide out-of-cycle forecasts supporting any “what-if” type exercises.

Cash Flow Analysis Process: The Contractor shall isolate and define the technical accounting transactions affecting the current perceived deficient procedures and proposed process improvements and/or accounting implications of proposed changes. The Contractor shall document the results of the technical analysis within twenty (20) days of receiving DFAS cash report.

Studies or Special Projects: The Contractor shall conduct periodic studies or special projects on topics identified by the AFSC/FZR. These activities shall include efforts such as documenting financial processes, FIAR, and changes and providing any associated administrative support within AFSC/FZR. This shall include preparing charts, slides, graphics, and correspondence for meetings related to general financial management support.

The Contractor shall maintain forms, files, and program reference libraries. The Contractor shall assist with typing, filing, copying, paper shredding, controlling of documentation, correspondence, and tracking action items. The Contractor shall review completed work for accuracy of data, procedure compliance, and error-free documentation. The Contractor shall assist with preparing internal and external briefings charts, program correspondence, and reports. The Contractor shall be trained in the use of computers using appropriate software applications. Software applications include the latest versions of Microsoft Word, Excel, Power Point, and SharePoint. The Contractor shall assist with completing data entry functions and establishing and managing databases to organize and store data. The Contractor shall schedule and coordinate meetings for program demonstrations and briefings.

SECTION II – SERVICE SUMMARY

2.1 Requirements. The Contractor shall ensure performance objectives and thresholds are achieved as follows:

2.1.1 Performance Objectives and Thresholds. The Contractor shall achieve performance thresholds identified in Table 2-1 of this PWS.

NOTE 1: The performance thresholds are designed to:

a. Align Contractor performance with objectives.

b. Focus on critical success factors in meeting performance objectives.

c. Reflect performance goals.

d. Promote continuous improvement in performance.

NOTE 2: The Tinker A&AS Program Office and the Government COR(s) will exercise surveillance over the performance thresholds. The absence of any contract requirement from the SS shall not detract from its enforceability nor limit the rights or remedies of the Government under any other provision of the contract.

2.2 Contractor Performance Evaluation. The evaluation of performance will occur when the Tinker A&AS Program Office and the Government COR(s) evaluate the service of the Contractor to determine whether or not it meets the Quality Assurance Surveillance Plan (QASP) performance objectives of the contract. In the event a performance objective is not met, the Tinker A&AS Program Office, and/or the Government COR(s) will issue written notification to the Contractor. In cases where the Contractor fails to implement corrective action, the Tinker A&AS Program Office Contracting Officer will take appropriate measures.

TABLE 2-1

SERVICE SUMMARY

SS Performance Objectives

PWS

Paragraphs Performance Threshold

The Contractor shall electronically provide the following: CDRL A001, DI-MGMT 80368A, Status Report, Subtitle: Monthly Status Report to the Government COR(s).

SECTION III - GOVERNMENT FURNISHED PROPERTY (GFP) AND SERVICES

3.1 Government Furnished Property (GFP) is not applicable to the performance of this contract in accordance with FAR Parts 45 and 52.245 plus supplements.

3.2 Shared Property of the Government (As Is Condition).

Note: Same as Government Property Incidental to Government Installation or Site.

In accordance with Government procedures, the Contractor is authorized to share Property of the Government, without cost, with Government personnel at Tinker AFB, OK and Robins AFB, GA for the duration of this contract and only as needed for performance of this contract. The Government retains title to all Shared Property of the Government, until the Government properly disposes of this property as authorized by law and regulation. The Government will maintain accountability (property records) of this property for Government reporting requirements. The Contractor shall ensure this property is secured at the close of each workday.

This Shared Property of the Government is not considered GFP requiring property administration in accordance with FAR Parts 45 and 52.245 plus supplements. However, this Shared Property of the Government will be administered IAW the provisions of this PWS and FAR 52.237-2, Protection of Government Buildings, Equipment, And Vegetation. The Contractor shall comply with the contract terms and conditions and this PWS.

3.2.1 Shared Work Center Space. Shared Property of the Government includes Work Center Space of approximately 110 square feet at TAFB, OK, and 110 square feet at RAFB, GA. The Government will provide space for one (1) Contractor employee at TAFB, OK, and space for one (1) Contractor employee at RAFB, GA.

3.2.2 Shared Equipment/Materials. Shared Property of the Government includes Equipment/Materials, such as computers, printers, desks, chairs, telephones, cabinets.

3.2.3 Shared Office Supplies. Shared Property of the Government includes Office Supplies, such as pens, pencils, paper, etc.

3.2.4 Modifications. Prior to the Contractor…