JA REDACTED.pdf

DEPARTMENT OF DEFENSE

WASHINGTON HEADQUARTERS SERVICES

1155 DEFENSE PENTAGON

WASHINGTON, DC 20301-1155

WHS-2025-1808

JUSTIFICATION FOR LIMITED SOURCE JUSTIFICATION (LSJ)

UNDER FEDERAL ACQUISITION REGULATION SUBPART 8.4

1. AGENCY AND CONTRACTING ACTIVITY: The Department of Defense, Washington

Headquarters Services Acquisition Directorate (WHS/AD) Enterprise Security and Services Division (ESSD), on behalf of the Defense Security Cooperation Agency (DSCA) Office of Business Operations (OBO).

2. DESCRIPTION OF ACTION: This acquisition is a logical follow-on for the Strategy, Plans and Programs Support Services. The anticipated contract type will be firm-fixed price (FFP), utilizing 2025 funds. Consideration of sources will be limited under the authority cited in Item 4 of this justification. The anticipated period of performance will be one (1) one-month base period and one (1) one-month option period.

Performance Periods

Performance Period Dates Amount

Base Period 9 August 2025 - 8 September 2025 Option Period I 9 September 2025 - 8 October 2025 Base + All Options

3. DESCRIPTION OF SUPPLIES/SERVICES: DSCA requires support for the Strategy, Plans and Programs Directorate as defined in this Performance Work Statement except for those items specified as government furnished property and services. Because of emergent, high priority requirements, the fluidity of the tasks herein this list is not meant to be all-inclusive. Additional tasks will be within scope, and of a similar nature, complexity and skill level. The specific work related to these areas will be explained, prioritized, and further clarified on a regular basis by the COR. Services will be performed at DSCA facilities. The Contractor shall assist the DSCA Directorate of Business Operations in:

Strategic Guidance- coordinated policy that aligns with and drives national security interests

Effective Execution- responsive and innovative processes and authorities

Full Spectrum Capability Development- Defense systems, enablers, personnel, strategy/doctrine/ plans, and institutional support to our partners

Qualified Workforce- a fully trained, certified, and resourced SC workforce Accounting, Reporting, and Financial Analytics

4. CIRCUMSTANCES JUSTIFYING LIMITED SOURCES:

Pursuant to 8.405-6(a)(1)(i)(A), in the interest of economy and efficiency, the effort is urgent and compelling need exists, and following the procedures would result in unacceptable delays to Federal Supply Schedule order HQ0034-19-F-0058, which was awarded under competitive procedures. The order was a five-year contract awarded to Deloitte & Touche, LLP on February 5, 2020. As a result, Deloitte has gained critical experience in DSCA’s Strategy, Plans and Programs and the Audit processes by assisting DSCA to consolidate its Security Assistants Accounts (SAA) into the Department of Defense (DoD) financial statement by December 31, 2028, which is a Congressional mandate. If this effort is awarded to another vendor, it would cause DSCA an unacceptable delay of 6 months or more and a duplication of costs totaling $1.4M that would not be recovered through competition.

A new vendor would need to become highly knowledgeable in the DSCA Strategy, Plans and Programs and how they are implemented within Implementing Agencies and Service Providers to understand how these program designs align DSCA’s mission and activities with national strategic guidance, developing and disseminating SC execution policies and procedures. This process involves Identifying issues, such as ineffective reporting controls or a lack of reconciliations, developing and implementing corrective action plans, and updating standard operating procedures, process narratives, process maps, and financial reporting processes and data.

If Deloitte does not receive an award the following weekly reporting actions will cease immediately:

Auditable. Integrated master plan/integrated master schedule for all the initiative implementation plans - Creating an auditable, integrated master plan/integrated master schedule is a critical necessity for the DSCA organization undertaking multiple strategic initiatives. It provides the foundation for effective planning, execution, monitoring, and control, minimizing risk and maximizing the chances of achieving desired outcomes. Without it, the organization is essentially flying blind, increasing the likelihood of strategic failure and wasted resources.

Maintaining SPP communication plan, Research, gap analysis, and solution identification

- Maintaining the SPP communication plan, research, gap analysis, and solution identification is essential for the success of the strategic planning process. Neglecting these aspects can lead to a disconnected organization, missed opportunities, and ultimately, failure to achieve strategic goals. It's a critical investment that is essential for the long-term health and success of the organization.

ISCP Spend Plan Account reconcile database for validation with OBO and congressional reporting - Reconciling the ISCP Spend Plan Account database for validation with OBO and Congressional reporting is a critical task that ensures the accuracy and reliability of financial data, supports effective budget execution, and maintains positive relationships with oversight bodies. Failing to complete this task can have serious and far-reaching consequences, jeopardizing the program's financial health, reputation, and long-term viability

Develop ISCP financial data narratives for budget process reporting, including the Presidential Budget Request, Program Objective Memo and the Budget Estimate Submission - Failing to provide the required financial data narratives can put the program in violation of these regulations, leading to penalties and sanctions.

Updating Tranche Plan calendar to reconcile Congressional Notification schedule changes and other amendments - Failing to update the Tranche Plan calendar to reflect changes in the Congressional Notification schedule introduces a significant risk to program success, potentially leading to legal problems, financial losses, damaged relationships, and ultimately, program failure. It's a critical task that requires immediate attention to mitigate these potentially devastating consequences.

Ultimately, based on historical contract data and pricing, it is estimated that a transition period with another vendor would be approximately one year, estimated at $250,000,00. The labor categories needed for the transition would include a Program Manager, Subject Matter Expert, Senior Principal, Senior Task Manager, Junior Task Manager, IT Senior Manager and IT Consultant. The time that it would take for a new vendor to become knowledgeable in the areas discussed above would delay DSCA's and DoD’s ability to support the overall mission.

5. BEST VALUE DETERMINATION: The Contracting Officer hereby determines this action represents the best value to the Government in that the anticipated price for this follow-on contract action will be fair and reasonable, IAW FAR 8.404(d) and FAR 15.404-1(b). The price will be determined fair and reasonable via the use of price analysis, based on the comparison of prior efforts of similar size and scope, and by comparing the proposal to the independent government cost estimate (IGCE).

6. MARKET RESEARCH: Market Research was conducted for this requirement IAW FAR 10.

It was determined during market research that awarding to Deloitte & Touche, LLP as a urgent and compelling need exists, and following the procedures would result in unacceptable delays in the interest of economy and efficiencies is in the best interest of the government. A Notice of Intent to Sole Source was posted on SAM.gov on 1 August 2025. The response date provided in the notice was 4 August 2025. No responses were received.

7. OTHER SUPPORTING FACTS: N/A

8. ACTIONS TO REMOVE OR OVERCOME ANY BARRIERS THAT LEAD TO THE

RESTRICTED CONSIDERATION BEFORE ANY SUBSEQUENT ACQUISITION FOR

THE SUPPLIES OR SERVICES IS MADE: Due to the ongoing audit, it was not possible to remove barriers to competition.

9. If this acquisition is the same level of effort on to an original Federal Supply Schedule (FSS), was the original order placed under the Federal Supply Schedule ordering procedures?

☒Yes, the original acquisition was issued on a competitive basis.

CERTIFICATION

I, hereby, certify that the supporting data under my cognizance included in this justification are accurate and complete to the best of my knowledge and belief.