Justificaiton for Exception to Fair Opportunity_Accounting Financial Operations Support Services__.pdf

NATIONAL ACQUISITIONS SECTION

JUSTIFICATION FOR EXCEPTION TO FAIR OPPORTINITY

INDEFINITE DELIVERY CONTRACT

1. Identification of the Agency and the Contracting activity:

U.S. Department of Justice (DOJ), Federal Bureau of Prisons (Bureau), Central Office, Administration Division, Acquisitions Branch, National Acquisitions Section, 320 First St. N.W., Room 901-5, Washington, DC 20534

2. Nature and/or Description of Action being approved:

The purpose of this justification is to obtain approval to award a firm-fixed price task order to Deloitte Consulting, LLC, an independent accounting firm. The contractor will provide the technical assistance and expertise necessary to ensure the BOP is compliant with the requirements of all federal financial reporting guidance and systems standards; assists in the reconciliation of certain BOP accounts; completes timely and accurate Financial Statements; and supports the BOP in all areas relating to the preparation of Financial Statements.

3. A description of the supplies or services required to meet the agency’s needs (including the estimated value)

The proposed acquisition is to acquire the continued technical assistance and expertise necessary to ensure the BOP remains in compliance with the requirements of all federal financial reporting guidance and systems standards, assists in the reconciliation of certain BOP accounts, completes timely and accurate Financial Statements, and supports the BOP in all areas relating to the preparation of Financial Statements.

The Assistant Director for Administration is considered the Chief Financial Officer (CFO) for the BOP. Under the direction of the Assistant Director for Administration, the Finance Branch is responsible for coordinating the preparation of the BOP Financial Statements for consolidation by the DOJ. The BOP’s annual budget is approximately $8 billion, and the financial management operation is largely decentralized with 125 institutions, six regional offices, two staff training centers, and a Central Office all having separate business activities. The BOP Financial Statements consists of the following sections:

1) Principal Financial Statements

• Balance Sheet

• Statement of Net Cost

• Statement of Changes in Net Position

• Statement of Budgetary Resources

2) Notes to the Principle Financial Statements

3) Required Supplemental Information (RSI)

4) Other Accompanied Information (OAI)

Based on the current business practices, the BOP requires specialized accounting, business process improvement, audit readiness, and analytical support to complement the work already being performed to help with quarterly financial statements and other financial audit matters.

This action will be a firm-fixed-price task order issued pursuant to the terms and conditions of the GSA OASIS Contract GS00Q14OADU204.

The estimated value for the 1-month period of performance, for the requirement of accounting and operation support services is not expected to exceed $540,234.56.

4. Identification of the exception to fair opportunity. FAR 16.505(b)(2)(ii)(B)(4)

Urgency: The agency need for the supplies or services is so urgent that providing a fair opportunity would result in unacceptable delays.

Only One awardee is Capable: Only one awardee is capable of providing the services required at the level of quality required because the supplies or services ordered are unique or highly specialized.

Logical Follow-On: The order must be issued on a sole-source basis in the interest of economy and efficiency because it is a logical follow-on to an order already issued under the contract, provided that all awardees were given a fair opportunity to be considered for the original order.

It is necessary to place an order to satisfy a minimum guarantee.

For orders exceeding the simplified acquisition threshold, a statute expressly authorizes or requires that the purchase be made from a specified source.

In accordance with section 1331 of Public Law 111-240 (15 U.S.C. 644(r)), contracting officers may, at their discretion, set aside orders for any of the small business concerns identified in 19.000(a)(3). When setting aside orders for small business concerns, the specific small business program eligibility requirements identified in part 19 apply.

Schedule Line # May Line 5- Fin. Stats/QCCG $ 459,414.57 Line 11- Fin. Stats/QCCG CAF $ 3,445.61 Line 21- Property $ 76,798.40 Line 22- Property CAF $ 575.99 Total $ 540,234.56 bop41978 Highlight bop41978 Highlight bop41978 Highlight bop41978 Highlight bop41978 Highlight bop41978 Highlight

Based on the current business practices, the BOP requires specialized accounting, business process improvement, audit readiness, and analytical support to complement the work already being performed to help with quarterly financial statements and other financial audit matters.

The contractor is the only source capable and positioned to continue and complete the requirements that are currently underway by Deloitte. Awarding to a different vendor would be cost and time prohibitive to the Agency. Deloitte has an intimate knowledge of our internal accounting and operations. They have already received DOJ approval to access our internal networks securely to assist the Bureau in providing accounting operations.

Market research was conducted through GSA OASIS. Market research revealed that Deloitte can complete specialized accounting, business process improvement, audit readiness, and analytical support. This task order will be established in accordance with the terms and conditions of the GSA OASIS contract for which the GSA CO has already determined the price to be fair and reasonable.

5. A determination by the contracting officer that the anticipated cost to the Government will be fair and reasonable

The Contracting Officer (CO) has reviewed the GSA FSS pricing catalog and the recent prices of similar purchases, as well as the Independent Government Estimate. Based on the information gathered; the CO anticipates the price will be fair and reasonable. In addition, a task order will be made in accordance with the terms and conditions of the GSA OASIS. The CO will seek for further price reductions for the required services.

6. Any other facts supporting the justification:

N/A

7. A statement of the actions, if any, the agency may take to remove or overcome any barriers that led to the exception to fair opportunity before any subsequent acquisition for the supplies or services is made:

Deloitte is the only source capable and positioned to continue and complete the requirements that are already significantly underway. The Bureau has conducted market research through GSA OASIS and is in the process of doing a solicitation and to make efforts to obtain competition for the acquisition.

8. Contracting Officer’s Certification: I hereby certify this justification is made in good faith and the supporting data and information are accurate and complete to the best of my knowledge and belief.

Jonathan Gant Date Senior Contracting Officer

10. Technical and Requirements Certification: I hereby certify that the supporting data under my cognizance which are included in this justification for approval is accurate and complete to the best of my knowledge and belief.

Stephen Terry, Chief Finance Branch

Concurrence of:

Date

Pattie Williams, Section Chief National Acquisition Office

Approved:

Teresa Kennon, Deputy Procurement Executive Office of Procurement Executive

04/25/2024JONATHAN GANT

Digitally signed by JONATHAN

GANT

Date: 2024.04.25 12:33:14 -04'00'

STEPHEN

TERRY

Digitally signed by STEPHEN

TERRY

Date: 2024.04.29 11:49:44 -04'00'

PATTIE WILLIAMS

Digitally signed by PATTIE

WILLIAMS

Date: 2024.04.29 12:09:31 -04'00'

TERESA

KENNON

Digitally signed by

TERESA KENNON

Date: 2024.05.15 15:41:47 -05'00'