Federal Supply Schedule GS02F0158X

Borklund Data Systems, Inc.

Schedule 874 Price List

On-line access to contract ordering information, terms and conditions, up-to-date pricing, and the option to create an electronic delivery order are available through GSA

Advantage!, a menu-driven database system. The INTERNET address for GSA Advantage!

is: GSAAdvantage.gov

874-4 Instructor Led Training, Web Based Training and Education Course, Course Development and Test Administration

GSA Contract Number: GS-02F-0158X

GSA Contract Period: May 10, 2011 – May 9, 2016

BORKLUND DATA SYSTEMS, INC.

11096B Lee Highway, Unit 101 Fairfax, Virginia 22030-5039

Phone: 703-385-2959 Fax: 703-385-6566 www.borklund.com

Price List current through Modification # _______dated _______

Products and ordering information in this Authorized Information Technology Schedule Pricelist are also available on the GSA Advantage! System (http://www.gsaadvantage.gov).

http://www.borklund.com/�

Table of Contents

Company Overview Contract Terms Contract Pricing Contract Training Descriptions ...........................................................................................6-17

Company Overview Started in 1989, Borklund Data Systems, Inc. (BDSI) BDSI has developed and conducted numerous training and instructional classes. These courses include but are not limited to computer and computer-related classes relevant to systems we maintain, business processes and customer required continuing education. These classes include user training for COBRA and HAPMIS systems and an in-depth use of the ASSET MANAGEMENT function in CEFMS, for the US Army Corps of Engineers.

Since 2007, BDSI has developed and conducted the FISCAL LAW COURSE (both a basic and refresher curriculum) where the subject matter is required instruction in order for the students to be certified by the US Army Corps of Engineers financial management functions.

Service Offerings:

SIN 874 4: Instructor Led Training, Corporate Address:

11096B Lee Highway, Unit 101 Fairfax, VA 22030 www.borklund.com

Primary Contact:

Mr. John Borklund President Borklund Data Systems, Inc.

11096B Lee Highway, Unit 101 Fairfax, VA 22030 Telephone: 703-385-2959

Email: john@borklund.com

Contract Terms

1a. Awarded Special Item numbers:

874-4 Instructor Led Training

1b. Lowest Price Item: See pricing on page 18

1c. Hourly Rates: Not applicable

2. Maximum Order: $1,000,000 (as a negotiation breakpoint only), Sales unlimited.

mailto:john@borklund.com�

3. Minimum Order: $0

4. Geographic Coverage: CONUS and Washington DC

5. Points of Production: US

6. Statement of net price: Prices included are Net.

7. Quantity Discounts: See Pricing per Student on page 18.

8. Prompt Payment Terms: None

9a. All government purchase cards are accepted below the micro purchase threshold.

9b. All government purchase cards are accepted are accepted above the micro purchase threshold.

10. Foreign Items: Not Applicable

11a. Time of Delivery: Per Statement of Work.

11b. Expedited delivery: Not Applicable

11c. Overnight and 2-day delivery: Not Applicable

11d. Urgent Requirements: Not Applicable

12: F.O.B. Points: Destination

13a. Ordering Address:

ATTN: Order Processing

11096B Lee Highway, Unit 101 Fairfax, VA 22030

Telephone: 703-385-2959

13b. Ordering Procedures:

For supplies and services, the ordering procedures, information on Blanket Purchase Agreements (BPAs) are found in Federal Acquisition Regulation (FAR) 8.405-3. Please see the following site for more information: www.gsa.gov

Prospective students should contact Borklund Data Systems, Inc. office at:

(703) 385-2959 to enroll. Prospective students whose federal employer is paying for the course should contact their Training Officer or HR Representative to coordinate payment authorization.

http://www.gsa.gov/�

Training Officers and HR Representatives should contact the Borklund Data Systems, Inc., GSA Account Manager to provide enrollment and payment authorization. Contact information is listed below:

GSA Account Manager Telephone: 703-385-2959

14. Payment Address:

ATTN: Accounts Payable

11096B Lee Highway, Unit 101 Fairfax, VA 22030 Telephone: 703-385-2959

15. Warranty Provision: Not Applicable

16. Export Packaging Charges: Not Applicable

17. Terms and conditions of government purchase card acceptance: Government

Purchase Cards are only accepted from authorized personnel. Authorized personnel should contact the GSA Account Manager directly (please refer to 13b.

for contact information).

18. Terms and conditions of rental, maintenance, and repair: Not Applicable

19. Terms and conditions of installation: Materials and software are nontransferable.

20. Terms and conditions of repair parts indicating date of parts price lists and any discounts from list prices: Not applicable

20b. Terms and conditions for any other services: Not Applicable

21. List of services and distribution points: Not Applicable

22. List of participating dealers: Not Applicable

23. Preventative maintenance: Not Applicable

24a. Special attributes such as environmental attributes: Not applicable

24b. Section 508 compliance information: Borklund Data Systems, Inc.’s services are in compliance with Section 508.

25. DUNS Number: 963028220

26. Borklund Data Systems, Inc. is registered with CCR.

27. Cage Code: 1MVQ3

Contract Pricing

SIN Course Title Course Length

Minimum Participants

Maximum Participants

Price Per Course/Price Per Student

GSA

Price

874-4 Basic Fiscal Law 2 days 15 40 Per Student 296.73 874-4 Fiscal Law Course 1-30 3 days 15 40 Per Student 296.73 874-4 Fiscal Law Course 31-35 3 days 15 40 Per Student 277.58 874-4 Fiscal Law Course 36-40 3 days 15 40 Per Student 268.01 874-4 Fiscal Law Refresher 4 hours 20 60 Per Student 64.18

Pricing Notes:

1. Prices provided are for training delivered at the customer’s domestic designated facility.

2. All Travel Expenses and Other Direct Costs are negotiated at the Task Order Level

Contract Training Description

The general scope of the contracts required delivery of USACE-specific Fiscal Law training to U.S. Army Corps of Engineers organizations and provided students with:

• An increased awareness of the legal basis for Authorizations and Appropriations

• Knowledge of budget processes from Congress to the District which establish formal fiscal controls

• A working knowledge of statutory and regulatory appropriation controls specifically regarding purpose, time and amount

• Through case studies and discussion, a working knowledge of Corps specific funding issues such as CW special continuing contract and incremental contract clauses, S&A carryover, military construction, split funding, reprogramming, Economy Act and Project Orders, etc.

• Knowledge of individual accountability and liability for certifying officers, disbursing officers, departmental accountable officials and supervisors, as well as Prompt Pay calculations and entitlements.

The contract provisions required course delivery in 2, 2.5, and 3-day formats as well as ½ day refresher courses. Each customer identified the specific length of the training sessions. (See previous display regarding performance periods.)

The contract provisions required that all instructional material, training certificates upon completion, and attendance and evaluation forms would be provided. Each contract price included these deliverables as well as the travel costs of the instructor.

More specifically, the course content enabled each student to:

• Understand the OSD and DA policy directives which mandated this training (i.e. “Why are we here?”)

• Become familiar with the Constitutional Roots of Fiscal Law

• Be Aware of Congressional action to reinforce their control of Federal Spending

• Understand the Budget Resolution Process

• Understand the Authorization Act Process

• Understand the Appropriation Act Process Be aware of what happens when an Appropriation Act is not passed.

• Understand the general statutory authorities under which the Corps of Engineers operates

• Become familiar with the Corps organization and funded programs

• Fully understand the types (i.e., budgetary authority) and methods of funding (i.e., direct

vs. reimbursable) for district activities

• Understand reimbursable work authorities o Economy Act Statute (31 USC 1535) o Project Order Statute (41 USC 23)

• Understand key concepts of the COE Revolving Fund and its component accounts

• Understand the authorized purposes for Federal appropriations

• Apply the “Necessary Expense Doctrine” to your financial decisions within the Corps

• Determine the proper use of funds in managing USACE projects

• Determine the propriety of using Federal appropriated funds for items that could be construed for personal benefit

• Understand the various time limits on availability of appropriated funds;

• Recognize the Bona Fide Needs Rule and some common exceptions to that rule;

• Explain the rules concerning availability of funds for funding replacement contracts; and

• Understand the general rules concerning use of expired appropriations

• Describe the key statutory controls placed on appropriated funds to limit amounts;

• Understand how “Purpose” and “Time” violations may also contribute to an “Amount” violation, also known as an Anti-Deficiency Act (ADA) violation

• Understand the statutory limitations on voluntary services as contained in Title 31 USC.

(Note there is a statutory authority for the Corps of Engineers to accept voluntary services on civil works projects, 33 USC 569c).

• Understand the consequences of ADA violations

• Understand the Civil Works Continuing Contract Clause issues

• Understand Civil Works reprogramming rules changes

• Gain knowledge of Flat Rate Military Construction work.

• To understand the requirements for Military S&A carryover

• Become aware of rules for Split-Funded Contracts, and Project Splitting

• Be aware of MILCON, Family Housing, O&M and BRAC construction funding rules and thresholds.

• Acquire a knowledge of Military reprogramming requirements

• Understand the rules for transferring between Appropriations

• To understand background of Corps Systems of Financial Responsibility.

• Be knowledgeable of the responsibilities of Disbursing Officer, Certifying Officer, and Departmental Accountable Official.

• Be aware of basis for liability

• Be knowledgeable of loss investigation requirements and relief requirements

For a more detailed perspective of the course deliverables please note the following Table of Contents of the instructional material.

TABLE OF CONTENTS

USACE Fiscal Law Training

1. Introduction

a. Why We Are Here

b. Learning Objectives

c. Biographies

2. Lesson 1 – Legislative Process: Authorizations & Appropriations

3. Lesson 2 – Receipt and Flow of Budgetary Authority

4. Lesson 3 – Availability of Appropriations - Purpose

5. Lesson 4 - Availability of Appropriations - Time

6. Lesson 5 - Availability of Appropriations - Amount

7. Lesson 6 - Corps of Engineers Civil Program Rules

8. Lesson 7 - Corps of Engineers Military Program Rules

9. Lesson 8 - Individual Accountability and Liability

10. Appendix A - Acronyms

11. Appendix B - Appropriations

12. Appendix C - Fiscal Law Web Sites

13. Appendix D - Glossary

14. Appendix E – USACE and DFAS Regulations

LESSON 1

Legislative Process:

Authorization and Appropriations

15. Learning Objectives

16. Constitutional Based Appropriations

a. Constitution, Article 1

b. Supreme Court Decision

17. Article 1, Section 9 U.S. Constitution

18. Congressional Reinforcement Acts

a. Anti-deficiency Act

b. Purpose Statute

c. Bona Fide Need Statute

d. Budget and Accounting Act of 1921

e. Congressional Budget and Impoundment Act of 1974

f. General Accounting Office

19. Key Terminology

a. Authorization Act

b. Appropriation Act

20. How an Appropriation Becomes a Law

a. Congressional Action on the Budget

b. Budget Resolution Process

c. Congressional Action on Authorization

d. Authorization Process

e. Congressional Action on Appropriations

f. Appropriations Process

21. Continuing Resolution Authority

a. CRA 2007

b. CRA Rules

22. New Starts under CRA

23. Time and Amount under CRA

24. Corps CRA Operational Guidance

25. Hiatus of Funds

26. ASA FM&C Guidance on Operation in absence of CRA

27. Anatomy of an Appropriation

LESSON 2

Receipt and Flow of Budgetary Authority

28. Learning Objectives

29. Introduction

a. Statutory Authorities

b. Regulatory Authorities

30. Corps of Engineers Organization and Programs

31. Budgetary Authority

a. Flow of Funds

b. Treasury Warrants

c. Apportionment Requests

d. Deferrals

e. Rescissions

32. Fund Distribution and Control Process

a. Fund Distribution Forms and Methodology

b. Direct Obligation Authority (DOA)

c. Funded Reimbursement Authority (FRA)

d. Automatic Reimbursement Authority (ARA)

e. Additional Funding Authorization Document (FAD) Provisions .. 68

f. Administrative Funds Control

33. Reimbursable and Support Agreements

a. Financing Reimbursable Work

b. Economy Act Orders

c. Project Orders

34. Types of Funding Instruments

35. Corps of Engineers Revolving Fund

a. Origin and History

b. Purpose

c. Method of Operations

d. Revolving Fund Account Structure

LESSON 3

Key Appropriation Control:

Availability of Appropriations - Purpose

36. Learning Objectives

37. Introduction

38. Appropriation Acts

39. Legislation Impacts the Use of an Appropriation

a. Specific Appropriation Language

b. Organic Legislation

c. Authorization Act

40. Miscellaneous Statutory Provisions

a. Applicable Statutes

b. Legislative History

c. USACE and DOD Regulations

d. Necessary Expense Rule

41. Typical Questionable Expenses

a. Food

b. Bottled Water

c. Workplace Food Storage and Preparation Equipment

d. Personal Office Furniture and Equipment

e. Business Cards

f. Telephones/Cell Phones

g. Entertainment

h. Gifts and Mementos

i. Registration Fees

j. Membership in Professional Organizations

k. Other Support to Professional Organizations

l. Licenses and Certificates

m. Awards for Civilians

n. Personal Clothing and Equipment

o. State and Local Taxes

42. Specific vs. General Appropriation

43. Augmentation of Appropriations and Miscellaneous Receipts

a. Types of Augmentation

b. Statutory Exceptions to Miscellaneous Receipts Statute

c. GAO-Sanctioned Exceptions to Miscellaneous Receipts Statute 119

44. Emergency and Extraordinary Expense Funds

LESSON 3

(continued)

45. Source of Most Common Violations

46. Analyzing a Purpose Statute Violation

47. Case Studies

48. Purpose Analysis Flowcharts

LESSON 4

Availability of Appropriations - Time

49. Learning Objectives

50. Introduction

51. The “Time” Rule

52. Period of Availability for Appropriations

53. Limitations Due to the Bona Fide Need Rule

54. Supply Contracts

a. Service Contracts

b. Training Contracts

c. Construction Contracts

d. Revolving Fund

e. Intra-Governmental Reimbursable Work

55. Funding Replacement Contracts and Contract Modifications

a. Bid Protests

b. Terminations for Default

c. Terminations for Convenience

d. Contract Modifications and Amendments Affecting Price

56. Use of Expired and Closed Appropriations

57. Contract and Time Limitations

58. Subject to the Availability of Funds (SAF) Procedures

59. Advance Payment Statute

60. Case Studies

LESSON 5

Availability of Appropriations - Amount

61. Learning Objectives

62. Introduction

a. Appropriation-Level Control

b. Apportionment-Level Control

c. Administrative Subdivision Control

63. Anti-Deficiency Act Limitations on Voluntary Services

64. Purpose-Time-Amount Violations and the Anti-Deficiency Act

a. Purpose Violation

b. Bona-Fide Needs (Time) Violation

c. Amount Violation

65. Correcting an ADA Violation

66. Penalty for Violation

67. ADA Reports – Fiscal year 2007 (GAO)

68. ADA Reports – Fiscal year 2006 (GAO)

69. Case Studies

LESSON 6

U.S. Army Corps of Engineer's Civil Works Program Rules

70. Learning Objectives

71. Civil Works Continuing Contracts

a. Energy and Water Development Appropriations Act of 2008 prohibitions

b. Corps New Contract Clauses

c. Approval Table (EC 11-2-192)

72. Civil Works Reprogramming

a. Definitions

b. GAO Report Summary

c. FY 2008 Energy and Water Development

Appropriations Act (PL 110-161)

d. EC 11-2-192: Execution of the Annual Civil Works Program

e. Key Points of EC 11-2-192

f. EC 11-2-192 – Appendix H: Execution Metrics Definitions

g. Reprogramming Experience

LESSON 7

U.S. Army Corps of Engineers Military Program Rules

73. Learning Objectives

74. Military Construction Flat Rate

75. S&A Carryover of Expiring Funds

76. Split-Funded Contract

77. Project Splitting

78. MILCON Project Funding

a. Design Directives (AR 420-1)

b. MILCON Cost Variations

c. Authorization Variations

d. Appropriation Variations

e. Scope and Cost Reductions

79. Architect/Engineer Contracts

80. Unspecified Minor Military Construction (UMMC)

81. Minor Construction Prohibitions and Limitations

82. Funding Limitations – O&M vs. MILCON

83. Family Housing

84. Base Realignment and Closure (BRAC) Construction Projects

85. Design-Build Projects

86. Military Reprogramming

a. Actions needed prior to approval

b. Actions not needing Congressional Approval

c. No Reprogramming

87. Transfer of Appropriations

a. Three types of Transfers

b. Transfer require Statutory Authority

LESSON 8

Individual Accountability and Liability

88. Learning Objectives

89. Background

90. Responsibilities

a. Departmental Accountable Officials

b. Purchase Card

c. Temporary Duty Travel

d. Contract and Vendor Pay

e. Civilian Pay

f. Permanent Change of Station (PCS)

g. Centrally Billed Accounts (CBA)

h. Certifying Officials

91. Appointment of Certifying and Departmental Accountable Officer

a. Recent Guidance: HQUSACE- Ltr CERM-F 10 Jan 2008

b. Departmental Accountable Official Appointment

c. Certifying Officer Appointment

d. CEFMS Roles Requiring Appointment & Training

e. DD Form 577

92. Electronic Certification

93. Pecuniary Liability

a. Department Accountable Official

b. Certifying Officer

c. Disbursing Officer

94. Investigation Requirements

95. Relief Delegation

96. Attachments (5)

97. Vendor Payments

98. Prompt Pay Procedures

99. Case Studies