IA02 PWS - Audit Accounting Reconciliation - RFI Draft.pdf

PERFORMANCE WORK STATEMENT (PWS)

Audit & Accounting Reconciliation Programs

PART 1

GENERAL INFORMATION

1. GENERAL: This is a non-personal services contract to provide accounting, auditing, and financial management support to the United States Army Financial Management Command (USAFMCOM) to further improve the integrity of the Army’s financial statements. The Government will not exercise any supervision or control over the contract service providers performing the services herein. Such contract service providers shall be accountable solely to the Contractor who, in turn is responsible to the Government.

1.1. Description of Services/Introduction: The contractor shall provide all personnel, equipment, supplies, facilities, transportation, tools, materials, supervision, and other items and non-personal services necessary to perform accounting, auditing, and financial management support as defined in this Performance Work Statement, except for those items specified as government furnished property and services. The contractor shall perform to the standards in this contract.

1.2. Background: The US Army is engaged in one of the most complex and challenging transformations ever attempted in the Army to revolutionize its financial management processes, business rules, and systems to provide more accurate, timely and useful financial information to decision makers. The Chief Financial Officers (CFO) Act of 1990 and the Government Management Reform Act (GMRA) of 1994 require, among other things, the annual preparation and audit of Federal agency financial statements in accordance with generally accepted accounting principles (GAAP) and generally accepted government auditing standards (GAGAS). The Army has made limited progress toward achieving a clean audit.

USAFMCOM is therefore seeking support to address the Army’s outstanding audit risks. This could include existence and completeness reconciliations, general accounting support to research, develop corrective actions, and provide follow-up for issues identified and prioritized by Army, and develop and implement accounting operational guidance to field level activities with follow-up monitoring.

1.3. Objectives:

1.3.1. Audit Reconciliation Support Objective: The contractor shall provide expertise and support in the development and maintenance of reconciliations to demonstrate existence and completeness of accounting data, and complete variance analysis.

1.3.2. Intragovernmental Trading Partner Objective: The contractor shall deliver and sustain monthly and quarterly capabilities for researching and corroborating buyer-side and seller-side intragovernmental transaction (IGT) details, respectively for relevant legacy and non-legacy accounting system general ledger balances as part of supporting Army’s overall trading partner data reconciliation process control.

1.3.3. General Accounting and Operational Support Objective: The contractor shall provide detailed analysis and guidance for operational accounting issues and develop monitoring mechanisms to gauge progress towards audit and data integrity objectives.

1.3.4. Audit Facilitation Objective: The contractor shall provide support when needed to receive, distribute, track, upload and maintain audit deliverables including, but not limited to Prepared by Client (PBC) requests, samples, follow ups, exceptions, issues, Notices of Findings and Recommendations (NFRs) and Corrective Action Plans (CAPs).

1.3.5. Army Wide Capability Protection Support Objective: The contractor shall provide support, when needed, to review and create files that support Army Wide Capability Protection (AWCP) initiatives.

1.4. Scope: The scope of work addresses support across all accounting functions and business processes executed by the Army and on behalf of the Army, across both the General Fund and Working Capital Fund platforms. Army accounting functions include apportionment, allocation, rescission, cancellation and deferral of funds, disbursement and collection of funds, management of liabilities, receivables, debts, investments, and the general ledger, and Financial Statement reporting.

1.5. RESERVED

1.6. General Information

1.6.1. Quality Control (QC): The contractor shall develop and maintain an effective quality control program to ensure services are performed in accordance with this PWS. The contractor shall develop and implement procedures to identify, prevent, and ensure non-recurrence of defective services. The contractor’s quality control program is the means by which the contractor assures that work complies with the requirement of the contract.

1.6.2. Quality Assurance: The government shall evaluate the contractor’s performance under this contract in accordance with the Quality Assurance Surveillance Plan (QASP). This plan is primarily focused on what the Government must do to ensure that the contractor has performed in accordance with the performance standards. It defines how the performance standards will be applied, the frequency of surveillance, and the minimum acceptable defect rate(s).

1.6.3. Recognized Holidays: The Contractor is not required to perform services on Federal holidays, including:

New Year’s Day Juneteenth Martin Luther King Jr.’s Birthday Columbus Day President’s Day Veteran’s Day Memorial Day Thanksgiving Day Independence Day Christmas Day Labor Day

1.6.4. Hours of Operation: The contractor shall conduct business between the hours of 6:30 AM and 3:00 PM Eastern Time Monday thru Friday except Federal holidays or when the Government facility is closed due to local or national emergencies, administrative closings, or similar Government directed facility closings. When required by the government, normal business hours may be adjusted by the government with at least one (1) business day notice provided to the contractors. The Contractor must at all times maintain an adequate workforce for the uninterrupted performance of all tasks defined within this PWS when the Government facility is not closed for the above reasons. When hiring personnel, the Contractor shall keep in mind that the stability and continuity of the workforce are essential. This contract will require surge support (additional hours above and beyond normal business hours) during peak times, such as audit testing or monthly and quarterly reporting periods. USAFMCOM will provide the contractor three (3) days advanced notice of needing this additional support. During surge timeframes, support is expected to be on standby outside of normal hours.

1.6.5. Place of Performance: The work to be performed under this contract will be performed onsite at the Emmett J Bean Federal Center: 8899 E 56th Street, Indianapolis, IN 46249. Minimal telework may be available for specific situations, contingent upon pre-approval from the Army Accounting and Audit Operations director or division chief.

1.6.6. Type of Contract: The government will award a firm fixed price contract.

1.6.7. Security Requirements: Contractor personnel performing work under this contract must have a Tier 5 background investigation and be enrolled in the Continuous Evaluation Program at time of the proposal submission and must maintain the level of security required for the life of the contract. All contractor personnel who support this contract shall also be a United States citizen. The Contractor shall forward security clearances and Visitor Access Requests (VAR) to the COR for all personnel assigned to work on this task. All personnel who support this contract shall also be required to sign an Army Non-Disclosure Statement prior to obtaining access to the Army Local Area Network (LAN). The security requirements are in accordance with the attached DD 254.

1.6.7.1. PHYSICAL Security: The contractor shall be responsible for safeguarding all government equipment, information and property provided for contractor use. At the close of each work period, government facilities, equipment, and materials shall be secured.

1.6.7.2. Reserved.

1.6.7.3. Door Access Codes: The Contractor shall establish and implement methods of ensuring that all access codes are not revealed to unauthorized persons. The Contractor shall ensure that the COR and USAFMCOM Army Accounting and Audit Operations Director or Division Chief is notified when personnel having access to the codes no longer have a need to know such codes so appropriate steps can be taken by the government to update the codes when necessary. These procedures shall be included in the Contractor’s Quality Control Plan.

1.6.7.4. Lock Combinations. The Contractor shall establish and implement methods of ensuring that all lock combinations are not revealed to unauthorized persons. The Contractor shall ensure that the COR and USAFMCOM Army Accounting and Audit Operations Director or Division Chief is notified when personnel having access to the lock combinations no longer have a need to know such combinations so appropriate steps can be taken by the government to change the lock combinations when necessary. These procedures shall be included in the Contractor’s Quality Control Plan.

1.6.7.5. Anti-Terrorism (AT) and Information Assurance Training. IAW ATTP 4-10 (FM 3-100.21)

1.6.7.6. AT Level I Training: All contractor employees, to include subcontractor employees, requiring access to Army installations, facilities and controlled access areas shall complete AT Level I awareness training within 30 calendar days after contract start date or effective date of incorporation of this requirement into the contract, whichever is applicable. The contractor shall submit certificates of completion for each affected contractor employee and subcontractor employee, to the COR or to the contracting officer, if a COR is not assigned, within 60 calendar days after completion of training by all employees and subcontractor personnel. AT Level I awareness training is available at the following website: https://jkodirect.jten.mil/ .

1.6.7.7. AT Awareness Training for Contractor Personnel Traveling Overseas: US based contractor employees and associated sub-contractor employees to make available and to receive government provided area of responsibility (AOR) specific AT awareness training as directed by Army Regulation (AR) 525-13.

Specific AOR training content is directed by the combatant commander with the unit ATO being the local point of contact.

1.6.7.8. Access and General Protection/Security Policy and Procedures: Contractor and all associated sub-contractors employees shall provide all information required for background checks to meet installation access requirements to be accomplished by installation Provost Marshal Office, Director of Emergency Services or Security Office. Contractor workforce must comply with all personal identity verification requirements (FAR clause 52.204-9, Personal Identity Verification of Contractor Personnel) as directed by DOD, HQDA and/or local policy. In addition to the changes otherwise authorized by the changes clause of this contract, should the Force Protection Condition (FPCON) at any individual facility or installation change, the Government may require changes in contractor security matters or processes.

1.6.7.8.1 For contractors requiring Common Access Card (CAC). Before CAC issuance, the contractor employee requires, at a minimum, a favorably adjudicated National Agency Check with Inquiries (NACI) or an equivalent or higher investigation in accordance with Army Directive 2014-05. The contractor employee will be issued a CAC only if duties involve one of the following: (1) Both physical access to a DoD facility and access, via logon, to DoD networks on-site or remotely; (2) Remote access, via logon, to a DoD network using DoD-approved remote access procedures; or (3) Physical access to multiple DoD facilities or multiple non-DoD federally controlled facilities on behalf of the DoD on a recurring basis for a period of 6 months or more. At the discretion of the sponsoring activity, an initial CAC may be issued based on a favorable review of the FBI fingerprint check and a successfully scheduled NACI at the Office of Personnel Management.

1.6.7.9. iWATCH Training: The contractor and all associated sub-contractors shall brief all employees on the local iWATCH program (training standards provided by the requiring activity ATO). This local developed training will be used to inform employees of the types of behavior to watch for and instruct employees to report suspicious activity to the COR. This training shall be completed within 30 calendar days of contract award and within 30 calendar days of new employees commencing performance with the results reported to the COR NLT 60 calendar days after contract award.

1.6.7.10. Army Training Certification Tracking System (ATCTS) registration for contractor employees who require access to government information systems. All contractor employees with access to a government info system must be registered in the ATCTS (Army Training Certification Tracking System) at commencement of services, and must successfully complete the DOD Information Assurance Awareness prior to access to the IS and then annually thereafter.

1.6.7.12. OPSEC Training: Per AR 530-1, Operations Security (OPSEC), the contractor employees must complete Level I OPSEC Awareness training. New employees must be trained within 30 calendar days of their reporting for duty and annually thereafter.

1.6.7.13. Threat Awareness and Reporting Program (TARP). For all contractors with security clearances. Per AR 381-12 Threat Awareness and Reporting Program (TARP), contractor employees must receive annual TARP training by a CI agent or other trainer as specified in 2-4b.

1.6.7.14. Information assurance (IA)/information technology (IT) training: All contractor employees and associated sub-contractor employees must complete the DoD IA awareness training before issuance of network access and annually thereafter. All contractor employees working IA/IT functions must comply with DoD and Army training requirements in DoDD 8570.01, DoD 8570.01-M and AR 25-2 within six months of appointment to IA/IT functions.

1.6.7.15. Annual Cyber Awareness Training: All contractor employees, to include subcontractor employees, requiring access to Army installations, facilities and controlled access areas shall complete the Annual Cyber Awareness Training located at the US Army IA Training Center web site listed below Link:

https://ia.signal.army.mil/DoDIAA/default.asp.

1.6.7.16. Acceptable Use Policy: All contractor employees, to include subcontractor employees, requiring access to Army installations, facilities and controlled access areas shall complete a new Acceptable Use Policy (Annual Requirement) at the same web site: Link: https://ia.signal.army.mil/DoDIAA/default.asp.

(Click “Login”, Log in with CAC, confirm information on page, click on “View and Sign AUP”.

1.6.7.17 For contracts that require handling or access to classified information. Contractor shall comply with FAR 52.204-2, Security Requirements. This clause involves access to information classified “Confidential,” “Secret,” or “Top Secret” and requires contractors to comply with— (1) The Security Agreement (DD Form 441), including the National Industrial Security Program Operating Manual (DoD 5220.22-M); (2) any revisions to DOD 5220.22-M, notice of which has been furnished to the contractor.

1.6.8. Special Qualifications: All personnel assigned to perform work on this contract shall be able to demonstrate competence in understanding, reading, speaking, and writing the English language.

1.6.8.1. All contractor personnel assigned to the project shall possess and make demonstratable on their resume:

A minimum of a bachelor's degree in accounting or related field (as approved by the government).

At least two years of experience with GAAP, GAGAS, internal control over financial reporting

(ICOFR), DOD financial management policies and procedures in DOD.

At least two years of experience with Army organizational structures, or other DoD organizational structures (as approved by the government).

At least two years of experience with the Treasury Financial Manual and other Treasury policies, specifically those relating to the USSGL (United States Standard General Ledger).

At least two years of experience with basic navigation and research techniques in an Systemanalyse Programmentwicklung ( SAP) based system.

1.6.8.2. To ensure effective management of the project, the contractor (company) shall have the following:

At least two years of experience in delivering innovative accounting and auditing solutions to the

Department of Defense and the federal government.

At least one year of experience with the Army's business transformation and Enterprise Resource

Planning (ERP) solutions.

At least two years of experience and expertise in providing assessments, improvements, and execution of financial statement auditability plans.

Use of best practices, as well as known and widely used production quality commercial off the shelf (COTS) tools, techniques and templates to complete audit readiness assessments and implement recommendations.

The ability to “surge” support and draw upon additional resources during workload peaks.

Ability to sustain a company “reach-back” knowledge base and training capability that can be utilized when contractors have questions or need assistance or training to avoid government training of contractors.

1.6.8.3. Qualifications for the lead senior accountant position must also include five (5) years of demonstratable managerial experience in financial management, and either a master's degree or Certified Public Accountant (CPA) license. Lead senior accountant must be approved by the government prior to joining the contract.

1.6.8.4. Qualifications for all senior accountant positions must also include five (5) years of demonstratable managerial experience in financial management, and either a master's degree or Certified Public Accountant (CPA) license. At least one senior accountant must possess no less than two years of experience with financial statement audit services (advisory or execution) within the Department of Defense, the federal government, or Fortune 500 company. All senior accountants must be approved by the government prior to joining the contract.

1.6.8.5. Qualifications for the data systems analyst must also include 5 years of demonstrated experience writing Structured Query Language (SQL) or Audit Command Language (ACL) statements and performing data analysis on financial management and accounting data. All data systems analysts must be approved by the government prior to joining the contract.

1.6.9. Post Award Conference/Periodic Progress Meetings: The Contractor agrees to attend any post award conference convened by the contracting activity or contract administration office in accordance with Federal Acquisition Regulation Subpart 42.5. The contracting officer, Contracting Officers Representative, and other Government personnel, as appropriate, may meet periodically with the contractor to review the contractor’s performance. At these meetings the contracting officer will apprise the contractor of how the government views the contractor’s performance and the contractor will apprise the Government of problems, if any, being experienced. Appropriate action shall be taken to resolve outstanding issues.

These meetings shall be at no additional cost to the government.

1.6.10. Contracting Officer Representative (COR): The COR will be identified by separate letter. The COR monitors all technical aspects of the contract and assists in contract administration The COR is authorized to perform the following functions: assure that the Contractor performs the technical requirements of the contract; perform inspections necessary in connection with contract performance;

maintain written and oral communications with the Contractor concerning technical aspects of the contract;

issue written interpretations of technical requirements, including Government drawings, designs, specifications; monitor Contractor’s performance and notifies both the Contracting Officer and Contractor of any deficiencies; coordinate availability of government furnished property, and provide site entry of Contractor personnel. A letter of designation issued to the COR, a copy of which is sent to the Contractor, states the responsibilities and limitations of the COR, especially with regard to changes in cost or price, estimates or changes in delivery dates. The COR is not authorized to change any of the terms and conditions of the resulting contract.

1.6.11. Key Personnel: The following personnel are considered key personnel by the government: Lead Senior Accountant. The contractor shall provide a Lead Senior Accountant that shall act in the role of a project manager and shall be responsible for the performance of the work. The name of this person and an alternate who shall act for the contractor when the lead is absent shall be designated in writing to the contracting officer. The Lead Senior Accountant or alternate shall have full authority to act for the contractor on all contract matters relating to daily operation of this contract. The lead senior accountant or alternate shall be available at a minimum between the core hours of 9:00 a.m. to 3:00p.m., Monday thru Friday except Federal holidays or when the government facility is closed for administrative reasons.

1.6.12. Identification of Contractor Employees: All contract personnel attending meetings, answering Government telephones, and working in other situations where their contractor status is not obvious to third parties are required to identify themselves as such to avoid creating an impression in the minds of members of the public that they are Government officials. They must also ensure that all documents or reports produced by contractors are suitably marked as contractor products or that contractor participation is appropriately disclosed. Contractor personnel will be required to obtain and wear badges when performing duties associated with this contract. Contractor personnel shall make clear in written and verbal correspondence associated with this contract that they are contract support to the United States Army Financial Management Command.

1.6.13. Contractor Travel: The contractor may be required to travel to obtain information and complete the analysis of plans, discovery work and corrective actions. Advance notification shall be provided to the appropriate Army point of contact to allow for clearances and site preparation. Contractor will be authorized travel expenses consistent with the substantive provisions of the Joint Travel Regulation (JTR) and the limitation of funds specified in this contract. All travel requires Government approval/authorization and notification to the COR.

1.6.14. Other Direct Costs: Reserved

1.6.15. Data Rights: The Government has unlimited rights to all documents/material produced under this contract. All documents and materials, to include the source codes of any software, produced under this contract shall be Government owned and are the property of the Government with all rights and privileges of ownership/copyright belonging exclusively to the Government. These documents and materials may not be used or sold by the contractor without written permission from the Contracting Officer. All materials supplied to the Government shall be the sole property of the Government and may not be used for any other purpose. This right does not abrogate any other Government rights.

1.6.16. Organizational Conflict of Interest: Contractor and subcontractor personnel performing work under this contract may receive, have access to or participate in the development of proprietary or source selection information (e.g., cost or pricing information, budget information or analyses, specifications, or work statements, etc.) or perform evaluation services which may create a current or subsequent Organizational Conflict of Interests (OCI) as defined in FAR Subpart 9.5. The Contractor shall notify the Contracting Officer immediately whenever it becomes aware that such access or participation may result in any actual or potential OCI and shall promptly submit a plan to the Contracting Officer to avoid or mitigate any such OCI. The Contractor’s mitigation plan will be determined to be acceptable solely at the discretion of the Contracting Officer and in the event the Contracting Officer unilaterally determines that any such OCI cannot be satisfactorily avoided or mitigated, the Contracting Officer may affect other remedies as he or she deems necessary, including prohibiting the Contractor from participation in subsequent contracted requirements which may be affected by the OCI.

1.6.17. PHASE IN /PHASE OUT PERIOD To minimize any decreases in productivity and to prevent possible negative impacts on additional services, the Contractor shall have personnel on board, during the thirty (30) day phase in/ phase out periods. During the phase in period, the Contractor shall become familiar with performance requirements in order to commence full performance of services on the contract start date.

PART 2

DEFINITIONS, ACRONYMS, AND ABBREVIATIONS

2. DEFINITIONS, ACRONYMS, AND ABBREVIATIONS:

2.1. DEFINITIONS:

2.1.1. CONTRACTOR. A supplier or vendor awarded a contract to provide specific supplies or service to the government. The term used in this contract refers to the prime.

2.1.2. CONTRACTING OFFICER. A person with authority to enter into, administer, and or terminate contracts, and make related determinations and findings on behalf of the government. Note: The only individual who can legally bind the government.

2.1.3. CONTRACTING OFFICER'S REPRESENTATIVE (COR). An employee of the U.S. Government appointed by the contracting officer to assist in the administration of the contract. Such appointment shall be in writing and shall state the scope of authority and limitations. This individual has authority to provide technical direction to the Contractor as long as that direction is within the scope of the contract, does not constitute a change, and has no funding implications. This individual does NOT have authority to change the terms and conditions of the contract.

2.1.4. DEFECTIVE SERVICE. A service output that does not meet the standard of performance associated with the Performance Work Statement.

2.1.5. DELIVERABLE. Anything that can be physically delivered, but may include non-manufactured things such as meeting minutes or reports.

2.1.6. KEY PERSONNEL. Contractor personnel that are evaluated in a source selection process and that may be required to be used in the performance of a contract by the Key Personnel listed in the PWS. When key personnel are used as an evaluation factor in best value procurement, an offer can be rejected if it does not have a firm commitment from the persons that are listed in the proposal.

2.1.7. PHYSICAL SECURITY. Actions that prevent the loss or damage of Government property.

2.1.8. QUALITY ASSURANCE. The government procedures to verify that services being performed by the Contractor are performed according to acceptable standards.

2.1.9. QUALITY ASSURANCE SURVEILLANCE PLAN (QASP). An organized written document specifying the surveillance methodology to be used for surveillance of contractor performance.

2.1.10. QUALITY CONTROL. All necessary measures taken by the Contractor to assure that the quality of an end product or service shall meet contract requirements.

2.1.11. SUBCONTRACTOR. One that enters into a contract with a prime contractor. The Government does not have privity of contract with the subcontractor.

2.1.12. WORK DAY. The number of hours per day the Contractor provides services in accordance with the contract.

2.1.13. WORK WEEK. Monday through Friday, unless specified otherwise.

2.1.14. TRADING PARTNER. Collectively refers to the requesting agency (buyer) and the providing agency (seller) involved in reimbursable work order (RWO) intragovernmental transactions (IGTs).

2.1.15. ELIMINATIONS. Refers to specific instances of IGTs where Army General Fund (AGF) is both buyer and seller. During financial statement compilation and reporting, these transactions are matched or reconciled and removed (or “eliminated”) from the face of the quarterly consolidated Balance Sheet, Statement of Net Cost, and Statement of Changes in Net Position financial statements. Also referred to as “intra-entity eliminations.”

2.1.16. BEGINNING BALANCES. Transaction populations comprising prior year portion of Inception to Date (ITD) US General Ledger (USSGL) balances. As an example, with FY23 USSGLs 131000 (Accounts Receivable) and 211000 (Accounts Payable), the ITD range would be FY18-FY23 with FY18-FY22 comprising the beginning balances while FY23 comprises the current fiscal year to date portion.

2.2. ACRONYMS AND ABBREVIATIONS:

AFT Army Fund Balance with Treasury Tool AOR Area of Responsibility AR Army Regulation AT Anti-Terrorism ATCTS ATCTS (Army Training Certification Tracking System) AWCP Army Wide Capability Protection CAP Corrective Action Plans CFO Chief Financial Officer CFR Code of Federal Regulations COR Contracting Officer Representative COTS Commercial-Off-the-Shelf CPA Certified Public Accountant DA Department of the Army DD254 Department of Defense Contract Security Requirement List DFARS Defense Federal Acquisition Regulation Supplement DOD Department of Defense FAR Federal Acquisition Regulation FPCON Force Protection Condition GAAP Generally Accepted Accounting Principles GAGAS Generally Accepted Government Auditing Standards GAL Global Address Listing GMRA Government Management Reform Act HQDA Headquarters Department of Army IAW In Accordance With ICOFR Internal Controls over Financial Reporting IGT Intragovernmental Transaction JTR Joint Travel Regulation KO Contracting Officer LAN Local Area Network OCI Organizational Conflict of Interest OPSEC Operational Security PBC Provided By Client (audit documentation) POC Point of Contact PRS Performance Requirements Summary PWS Performance Work Statement QA Quality Assurance QASP Quality Assurance Surveillance Plan QC Quality Control

QCP Quality Control Plan RWO Reimbursable Work Order TARP Threat Awareness and Reporting Program TE Technical Exhibit USAFMCOM United States Army Financial Management Command USSGL US Standard General Ledger VAR Visitor Access Request

PART 3

GOVERNMENT FURNISHED PROPERTY, EQUIPMENT, AND SERVICES

3. GOVERNMENT FURNISHED ITEMS AND SERVICES:

3.1. Services: Not Applicable.

3.2. Facilities: The Government will provide the necessary workspace for the contractor staff to provide the support outlined in the PWS to include desk space, telephones, computers, and other items necessary to maintain an office environment.

3.3. Utilities: All utilities in the facility will be available for the contractor’s use in performance of tasks outlined in this PWS. The Contractor shall instruct employees in utilities conservation practices. The contractor shall be responsible for operating under conditions that preclude the waste of utilities.

3.4. Equipment: The Government will provide computers, monitors, telephones, printers, scanners, and authorized software as needed for the performance of the contract.

3.5. Materials: The Government will provide any existing Standard Operating Procedures and Policies related to work in this performance work statement, specifically for reconciliation tasks that have been completed previously.

PART 4

CONTRACTOR FURNISHED ITEMS AND SERVICES

4. CONTRACTOR FURNISHED ITEMS AND RESPONSIBILITIES:

4.1 General: The Contractor shall furnish all supplies, equipment, facilities, and services required to perform work under this contract that are not listed under Section 3 of this PWS.

4.2 Secret Facility Clearance: The contractor shall possess and maintain a SECRET facility clearance from the Defense Security Service. The Contractor’s employees, performing work in support of this contract shall have a Tier 5 background investigation and be enrolled in the Continuous Evaluation Program from the Defense Industrial Security Clearance Office. The DD 254 is provided as Attachment.

4.3. Materials. The Contractor shall furnish materials, supplies, and equipment necessary to meet the requirements under this PWS, and not covered in part 3.

4.4. Equipment. The Contractor shall provide any needed equipment to meet the requirements under this PWS that is not listed in Part 3.

PART 5

SPECIFIC TASKS

5. Specific Tasks: The contractor shall support the following specific tasks: Audit Reconciliation Support, and General Accounting and Operational Guidance Support.

5.1. AUDIT RECONCILIATION SUPPORT. Work within the 5.1 task section is estimated to take 600 hours of lead senior time, 500 hours of senior staff time, 500 hours of staff accountant time, and require 2,080 hours of data analyst time. The contractor shall:

5.1.1. Organize and execute identification and documentation of data comparisons, to include entitlement and accounting systems, which can be used to prove completeness and existence of data sets via identification of reconciliation variances. Documentation shall consist of completed reconciliation packages that can be summarized, reviewed, and signed by management and saved to shared drive to be used as an effective audit control.

5.1.1.1. For each reconciliation identified, create a project schedule to show the necessary tasks and timeline required to fully compare the existence and completeness of the datasets.

5.1.1.2. Determine and provide reconciliation logic and automation scripting for undeveloped or incomplete reconciliations to ensure accuracy and completeness of financial statement transactions by general ledger account. Scripting will be completed in ACL or other government identified tools. The contractor shall work to correct and update reconciliation logic and reports where deficiencies in reconciliation design are identified by others and corroborated through data analysis. This is part of ongoing process improvements.

5.1.1.3. Perform ad hoc review and analysis of new and existing reconciliations created by stakeholders outside of USAFMCOM and offer feedback and guidance within a week on required and recommended changes to ensure best practices are maintained.

5.1.1.4. Research and provide documentation (e.g. whitepapers) of root causes of reconciliation variances to include developing training material to aid the field in understanding the best methods for defining root causes, correcting errors when required, and developing the logic and automation scripting to treat variances related to known business processes in a routine and predictable way.

5.1.1.5. Perform data and materiality analysis and document across systems to facilitate the government prioritization for building new or expanded reconciliation capabilities. Analysis should demonstrate the percentage of the affected account covered by each reconciliation and in total when considering all existing reconciliations and should be demonstrated via a completed workbook.

5.1.1.6. Execute existing and newly developed reconciliations on a monthly basis within one business day of all data being received.

5.1.2. Organize and implement routine processes for distributing, researching, resolving, and documenting variances on a monthly basis.

5.1.2.1. Document and distribute research procedures needed for Army financial managers to identify root cause of variances identified in data reconciliations.

5.1.2.2. Provide support to various POCs responsible for researching and correcting variances within 2 business days of receiving the request, to include requests that are received via phone calls, conference calls, SVTC, face to face, Microsoft Teams communication, and email.

5.1.2.3. The contractor shall document recommended system changes deemed necessary based on root causes identified during reconciliation variance research and as directed by the civilian lead. Formal systems change request submissions will be performed by an Army Accounting and Audit Operations (A3O) civilian lead.

5.1.2.4. Identify, document, and perform the monthly business processes to distribute variances to the appropriate owners for resolution. Furthermore, facilitate the return of the research results to USAFMCOM and consolidate. Process shall include controls to ensure sensitive data is properly segregated and assigned to responsible parties.

5.1.2.4.1. Gather and summarize variance owner feedback to improve reconciliation processes with metrics. Metrics shall include information related to the responsiveness of variance owners, the monthly variance trends by system and by owner, resolution status, and any other metrics deemed necessary to ensure the reconciliation process is improving Army’s audit posture.

5.1.3. Support development of audit documentation and deliverables. Documentation shall address what is required by researchers to demonstrate proof that data comparisons include all data and variances have been researched by assigned POCs in a timely manner, including signed lead sheets or memorandums.

5.1.4. At the direction of the civilian lead, pull data populations for audit sampling, supporting the data movement from classified to unclassified networks (high to low process).

5.1.5. Perform audit facilitation activities at the request of the civilian lead. Audit facilitation activities include managing the SIPR AADR or other audit submission platforms, pulling populations for sampling, distributing samples to Commands to support, uploading submitted documentation, supporting on any facilitation tasks required to meet audit deadlines, answering questions or providing training on audit procedures, and delivering audit walkthrough presentations for the Sensitive Activities (SA) Audit workload.

5.1.6 Report weekly activities via email submission to Director.

5.2 TRADING PARTNER & ELIMINATIONS. Work within the 5.2 task section is estimated to take 400 hours of lead senior time, 400 hours of senior staff time, 500 hours of staff accountant time, and require 500 hours of data analyst time The contractor shall:

5.2.1 On a monthly basis, reconcile (including any accruals) and research (for periodic operations and audit sample questions) STANFINS/SOMARDS and GFEBS-SA (e.g. T-codes include: FB03, ME23N, ME53N, SE16N) related buyer-side (i.e. expenses and accounts payable (A/P)) intragovernmental transaction (IGT) details for trading partners and intra-entity eliminations. Contractor shall prepare research and analysis as well as memorandum for record to be reviewed and signed by a government civilian. This is new workload therefore workload estimates are unavailable.

5.2.2 On a quarterly basis, research (for periodic operations and audit sample questions) and confirm quarterly seller-side (i.e. revenue and accounts receivable (A/R)) intragovernmental transaction (IGT) details related to Defense Finance and Accounting Service (DFAS) - Indianapolis Departmental Reporting Defense Departmental Reporting System – Budgetary Oracle Business Intelligence Enterprise Edition (DFAS-IN DR DDRS-B OBIEE) query extract for STANFINS/SOMARDS for trading partners and intra-entity eliminations. Contractor shall prepare research and analysis as well as memorandum for record to be reviewed and signed by a government civilian. This is new workload therefore workload estimates are unavailable.

5.2.3 On an ad hoc basis, support development of audit documentation and deliverables specific to trading partners. This is new workload therefore workload estimates are unavailable.

5.2.4. Assist in pulling data populations for audit sampling, supporting the data movement from classified to unclassified networks (high to low process).

5.2.5. Support audit priority lead with audit facilitation activities. This includes but is not limited to managing the SIPR Army Audit Document Repository (AADR) or other audit submission platforms, pulling populations for sampling, distributing samples to Commands to support, uploading submitted documentation, and supporting on any facilitation tasks required to meet audit deadlines.

5.2.6 Report weekly activities via email submission to Director.

5.3 SA ACCOUNTING WORK. Work within the 5.3 task section is estimated to take 600 hours of lead senior time, 500 hours of senior staff time, 500 hours of staff accountant time, and require 500 hours of data analyst time The contractor shall:

5.3.1 Contractor shall develop and maintain GFEBS-SA tie point reconciliations at the fund/fund center levels based on current U.S. Treasury and OSD guidance. This is new workload therefore workload estimates are unavailable.

5.3.2 No later than the tenth business day of the month complete GFEBS-SA tie point reconciliations and variance research at the fund center level. The contractor shall provide a completed tie point reconciliation report, determine the root cause for any variance and provide remediation steps to include but not limited to clearance of miscellaneous debts, tie point 2 model tracker updates and tie point 6 and 9 sales order errors to government civilian. This is new workload therefore workload estimates are unavailable.

5.3.3 Contractor shall develop a GFEBS-SA abnormal balance tool ensuring all accounts will be identified at correct Governmentwide Treasury Account Symbol Adjusted Trial Balance System (GTAS) level reporting as normal or abnormal. This is new workload therefore workload estimates are unavailable.

5.3.4 No later than the sixth business day of the month complete GFEBS-SA abnormal balance reporting and provide remediation steps with any necessary supporting documentation to government civilian. This is new workload therefore workload estimates are unavailable.

5.3.5 Complete GFEBS-SA Journal voucher Root Cause Analysis work as needed. This analysis would be documented to include, at a minimum, the anomaly triggering the need for the journal entry, the business event and population of accounting documents contributing to the reporting anomaly, applicable authoritative guidance, projected materiality across Army’s financial statements, recommended corrective action, applicable system change requests either completed or pending implementation, and any additional supporting documentation to support root cause analysis performed or the derived conclusion. This is new workload therefore workload estimates are unavailable.

5.3.6 On a monthly basis complete GFEBS-SA civilian pay failed IDOCs reprocessing ensuring balances are never over 45 days old. Workload will be monitored in accordance with failed IDOC report. This is new workload therefore workload estimates are unavailable.

5.3.7 Report weekly activities via email submission to Director.

5.4 AUDIT FACILITATION SUPPORT. Work within the 5.4 task section is ad hoc and event driven. It is estimated to take no more than 200 hours of lead senior time, 200 hours of senior staff time, 520 hours of staff accountant time, and is not estimated to require use of data analyst time. The contractor shall:

5.4.1 Assist in pulling data populations for audit sampling, supporting the data movement from classified to unclassified networks (high to low process).

5.4.2 Support audit priority lead with audit facilitation activities. This includes but is not limited to managing the SIPR AADR or other audit submission platforms, pulling populations for sampling, distributing samples to Commands to support, uploading submitted documentation, and supporting on any facilitation tasks required to meet audit deadlines.

5.4.3 Report weekly activities via email submission to Director.

5.5 ARMY-WIDE CAPABILITY PROTECTION TEAM DATA REVIEW SUPPORT. Work within the

5.5 task section is primarily ad hoc and event driven. It is estimated to take no more than 200 hours of lead senior time, 400 hours of senior staff time, 625 hours of data analyst time and is not estimated to require use of the staff accountant time. The contractor shall:

5.5.1. On an Ad hoc basis, review data files to be approved for NIPR audits and complete processes that have been deemed required on SIPR for audit (e.g. suspense UoT legacy research, Uncleared Report research, capability development, variance research and remediation for Army Fund Balance with Treasury Reconciliation tier 2/3/4 variancesrelated to legacy & GFEBS-SA, etc).

5.5.2 Report weekly activities via email submission to Director.

PART 6

APPLICABLE PUBLICATIONS

6. APPLICABLE PUBLICATIONS (CURRENT EDITIONS)

6.1. The Contractor must abide by all applicable regulations, publications, manuals, and local policies and procedures.

6.1.1. Treasury Financial Manual

6.1.2. DoD 7000.14-R, DoD Financial Management Regulation (DoD FMR)

6.1.3. DoD Business Enterprise Architecture (BEA)

6.1.4. DoD Standard Financial Information Structure (SFIS)

6.1.5. Federal Financial Management Improvement Act of 1996 (FFMIA)

6.1.6. GAO Federal Information System Controls Audit Manual (FISCAM)

6.1.7. Federal Information Security Management Act of 2002 (FISMA)

6.1.8. OMB Circular A-123, Managements Responsibility for Internal Control

6.1.9. DoDI 5010.40, Managers’ Internal Control Program Procedures

6.1.10. OMB Circular A-11, Preparation, Submission, and Execution of the Budget

6.1.11. OMB Circular A-127, Financial Management Systems

6.1.12. OMB Circular A-136, Financial Reporting Requirements

6.1.13. FASAB publications

PART 7

ATTACHMENT/TECHNICAL EXHIBIT LISTING

Attachment/Technical Exhibit List:

7.1. Technical Exhibit A – Performance Requirements Summary

7.2. Technical Exhibit B – Deliverables Schedule

7.3. Technical Exhibit C – Estimated Workload Data

TECHNICAL EXHIBIT A

PERFORMANCE REQUIREMENTS SUMMARY (PRS)

PERFORMANCE

OBJECTIVE

PERFORMANCE

STANDARD

PERFORMANCE

THRESHOLD

INCENTIVE /

DISINCENTIVE

5.1.1 Identification of required reconciliations

Present reconciliation findings on a monthly basis with timelines established by government

Not less than 95% on time delivery compliance.

Less than acceptable performance may be used in annual CPARS rating.

5.1.1.1.

Project Scheduling

Develop project schedules for reconciliation development within 1 week of reconciliation requirement identification

Not less than 95% on time delivery compliance.

Less than acceptable performance may be used in annual CPARS rating.

5.1.1.2 Efficient logic and coding

Present required updates on a weekly basis during weekly activity reporting

Not less than 95% on time delivery compliance.

Less than acceptable performance may be used in annual CPARS rating.

5.1.1.3 Best Practice Feedback & Guidance

Present feedback on external recons within a week of request date

Not less than 95% on time delivery compliance.

Less than acceptable performance may be used in annual CPARS rating.

5.1.1.4 Identification of new variance root cause/business process

Present new root causes within a week of identification

Not less than 95% on time delivery compliance.

Less than acceptable performance may be

5.1.1.5.

Data comparison documentation

Demonstrate coverage of Army’s financial statement balances by account at least annually and within 1 week of completing new data comparison.

Not less than 95% on time delivery compliance.

Less than acceptable performance may be

5.1.1.6 Reconciliation Execution Documentation

Demonstrate completion of monthly reconciliations within 1 week of receiving all final data sets.

Not less than 95% on time delivery compliance.

Less than acceptable performance may be

5.1.2.1.

Variance research documentation

Draft standard operating procedures related to laymen’s understanding of and performance of variance research and analysis within 2 weeks of identifying new variance type.

Not less than 95% on time delivery compliance.

Less than acceptable performance may be

5.1.2.2.

Support to Field

Provide support to various Army locations regarding variance research procedures, to include responding to email or phone call inquiries and requests to government personnel at various Army locations within 2 business days of receiving the request

Not less than 95% on time delivery compliance.

Less than acceptable performance may be

5.1.3.

Audit Documentation

Provide support as needed for audit deliverables related to reconciliation workload

Not less than 95% on time delivery compliance.

Less than acceptable performance may be used in annual CPARS rating.

5.1.4/5.1.5 Audit Support

Distribute audit requests as submitted by KPMG and coordinate deliverable submission within auditor established timeframes

Not less than 95% on time delivery compliance.

Less than acceptable performance may be

5.1.6 Weekly

Activity Reporting

Summary of activity and accomplishments from the week provided via email to the Army Accounting and Audit Operations Director weekly no later than 5:00PM EST Tuesdays.

Not less than 95% on time delivery compliance.

Less than acceptable performance may be used in annual CPARS rating.

5.2.1 Memorandum

for Record Buyer- Side

Complete buyer-side research and analysis and prepare memorandums for record monthly for civilian review and signature.

Not less than 95% on time delivery compliance.

Less than acceptable performance may be used in annual CPARS rating.

5.2.2 Memorandum

for Record Seller- Side

Complete seller-side research and analysis and prepare memorandums for record at least quarterly for civilian review and signature.

Not less than 95% on time delivery compliance.

Less than acceptable performance may be used in annual CPARS rating.

5.2.4/5.2.5Audit Support

Distribute audit requests as submitted by KPMG and coordinate deliverable submission within auditor established timeframes

Not less than 95% on time delivery compliance.

Less than acceptable performance may be

5.2.6 Weekly

Summary of activity and accomplishments from the week provided via email to the Army Accounting and Audit Operations Director weekly no later than 5:00PM EST Tuesdays.

Not less than 95% on time delivery compliance.

Less than acceptable performance may be

5.3.1 GFEBS-SA Tie Point Reconciliation Development

Develop and maintain GFEBS-SA tie point reconciliations at the fund/fund center levels based on current U.S.

Treasury…