IA02 SSN - PWS - A3O - Draft.pdf

PERFORMANCE WORK STATEMENT

Part 1 General Information

1. GENERAL: This is a non-personal services contract to provide financial compliance audit support to the United States Army Financial Management Command (USAFMCOM). Contractor shall provide financial audit and support services to improve the accuracy, reliability, timeliness, and internal control environment of the Army General Fund (AGF) with the ultimate goal of enabling processes and systems capable of successful attestation and audit, specifically in those areas related to Secure Financials.

Contractor shall develop and implement solutions to ensure end-to-end business processes tied to Secure Financials contain reliable internal controls to support accurate financial statement reporting. Contractor shall develop, monitor and validate corrective action plans to remediate material weaknesses and deficiencies in areas assigned to the USAFMCOM. The Government shall 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. (All Acronyms not spelled out in the text of this document can be found in Section 2.2).

1.1 Description of Services/Introduction: The contractor shall provide all personnel, supervision, and other items and non-personal services necessary to provide an audit infrastructure to interact with external financial statement auditors, improve AGF Secure Financial business processes, improve financial reporting controls around Secure Financials, validate corrective actions, and communicate and coordinate change management with the USAFMCOM. Contractor shall also prepare and present executive level briefings for USAFMCOM personnel, Headquarters Department of the Army (HQDA) and Department of Defense personnel concerning work performed. Contractor shall maintain all data in an electronic format available for analysis and reporting. Data remains the property of the Government.

The contractor shall perform to the standards in this contract.

These requirements are intended to provide the Army with the Secure Financials audit infrastructure required to interact with external financial statement auditors and manage auditor requirements related to Secure Financials, provide a strategy and plan to overcome obstacles identified in Army internal and external audits related to Secure Financials, recommend new business processes or controls needed to achieve financial statement assertions related to Secure Financials, monitor financial reporting controls and validate the corrective actions of the organization, and communicate and coordinate change management with the Sensitive Activity Army community.

1.2 Background: The US Army is engaged in one of the most complex and challenging business transformations ever attempted in the Army to revolutionize its financial management processes, business rules, and systems across the Army in order 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). To that end, Draf t the Army engages in annual audits. Challenges that must be addressed include:

inefficient information technology system controls, business process transformation, synchronization with service providers, and sustainment of implemented changes.

1.3 Objectives: Build a non-personal service contract which will focus on two major areas; Audit Infrastructure & Liaison for the Secure Financials portion of the General Fund Audit and Audit & Accounting Remediation efforts. Both areas support the goal of achieving a General Fund Financial Statement Audit Opinion by 2027.

These tasks will require the contractor to: Develop strategy and plans to overcome audit obstacles related to verifying the existence, completeness, and accuracy of sensitive accounting data through reconciliations, variance analysis, and research; recommend new or changes to business processes or controls related to accounting for sensitive transactions.

1.4 Scope: USAFMCOM requires a firm’s expertise to provide an audit infrastructure to assist in improving Army’s Secure Financial business processes, monitor financial reporting controls, remediate and validate corrective actions, and communicate and coordinate change management with USAFMCOM and the Assistant Secretary of the Army Financial Management and Comptroller (ASA(FM&C)) leadership. Senior Contractor Leadership shall be responsive to emergent work requests and meetings. Due to the secure nature of the work, all services shall be performed at USAFMCOM Headquarters in Indianapolis, Indiana.

USAFMCOM requires a firm’s expertise to provide accounting services, data analytics, and financial statement audit backgrounds, which include:

Department of Defense (DoD) business processes;

General Fund Enterprise Business System (GFEBS) or GFEBS-Sensitive Activities (GFEBS-SA) systems and the associated feeder systems in use;

Performing risk assessments in accordance with Office of Management and Budget (OMB) Circular A-123 and applicable Financial Improvement and Audit Readiness (FIAR) Guidance;

Identifying the conditions and issues, which would prevent the Army from generating financial statements in accordance with GAAP;

Performing studies to determine a comprehensive and technical status of current financial improvement and audit readiness capabilities;

Assessing and proposing new or revised accounting policies and procedures as well as implementation strategies to address audit findings;

Designing corrective action plans to address the root causes of audit findings and remediate the identified deficiencies;

Recommending new business processes or controls needed to achieve financial statement assertions;

Monitoring financial reporting controls and validating the corrective actions of the organization;

Communicating and coordinating change management with the Army Sensitive Activity Community; and Providing program management support to manage the efforts under this contract, including the ability to surge support during workload peaks.

1.5 General Information

1.5.1 Quality Control (Contract Deliverables Requirements List (CDRL) A001): The Contractor shall develop and maintain a QCP to ensure services are performed in accordance with (IAW) this PWS. The Contractor shall develop and implement procedures to identify, prevent, and ensure non-recurrence of defective services. The Contractor's QCP is the means by which it assures that the work provided complies with the requirements of the contract.

The Contractor’s Proposed QCP shall be submitted to the Contracting Officer (KO) through the Contracting Officer’s Representative (COR) for review within30 days after date of contract award.

The Government will review and either notify the Contractor in writing of acceptance of the plan or return their comments to the Contractor within 10 days. If the Government has provided comments, the Contractor shall then have 5 days to submit a Final QCP. After receipt of the Final QCP, the Contractor may receive the Contracting Officer’s acceptance in writing. Any proposed changes to the accepted QCP are required to be resubmitted for acceptance by the Contracting Officer no later than 5 days prior to the anticipated change and before implementation by the Contractor. The timeline noted above will apply for review and acceptance for proposed changes. At a minimum, the QCP must include and answer the following to be acceptable:

(a) A chart showing the organizational structure and lines of authority, the names, qualifications, duties, responsibilities, and classification of each member of the Contractor's Quality Control Team;

(b) How the Contractor will monitor work to ensure performance complies with all deliverables (etc. timelines, deadlines, and goals);

(c) How the Contractor will monitor work to ensure performance complies with all specifications and requirements of the contract, including the contract’s clauses;

(d) How the Contractor will monitor and ensure staff qualifications remain current and valid including Department of Defense (DoD) Contractor Personnel Office (DOCPER) processes/approvals throughout contract performance;

(e) How the Contractor will ensure all keys issued will remain controlled items (Paragraph

1.5.7.1 Key Control);

(f) How the Contractor will inventory and track maintenance of all Government Provided Equipment / Materials;

(g) How the Contractor will identify, investigate, and correct any non-conforming performance and prevent similar deficiencies in the future; and

(h) How the Contractor will file and save all Quality Control related documents for the life of the contract plus 5 years.

1.5.2 Quality Assurance: The government will 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 acceptable quality levels (performance thresholds). The Government has the right to perform inspections and performance evaluation at any time. If any aspect of the performance is not in conformance with the requirements of the contract, the Government may issue a Contract Discrepancy Report (CDR) to the Contractor. The Contractor shall explain in writing why performance was not in conformance with the requirements of the contract, how performance will be returned to conformance, and how recurrence of the problem will be prevented in the future. The Contractor shall complete and return the CDR to the COR within five working days after receipt of the CDR.

1.5.3 Government Property and Services: (CDRL A002) Refer to Part 3 of this PWS for Government Furnished Property (GFP) for this contract. For all issued GFP for this order, Contractor shall submit a Property Management Plan to the Contracting Officer and the Property Administrator via the COR. The plan shall address the requirements as listed in the Contract Data Requirements List. The contractor shall establish and maintain and acceptable property management system. Failure to maintain an acceptable property management system, as defined in Defense Federal Acquisition Regulation Supplement (DFARS) 252.245- 7003, may result in disapproval of the system by the KO and/or withholding payments.

1.5.4 Recognized Holidays: The contractor is not required to perform services on Federal Holidays. The dates for Federal holidays may be obtained from the Office of Personnel Management website www.opm.gov.

1.5.5 Hours of Operation: The contractor shall conduct business between the hours of 6:30 AM and 5:00 PM, Monday through Friday, except Government holidays or when the Government facility is closed due to local or national emergencies, administrative closings, or similar Government directed facility closings. The Contractor shall 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.

1.5.6 Place of Performance: The Government will provide secure space to accommodate 5 contractor personnel at the Major General Emmet J. Bean Center in Indianapolis, Indiana. Work is expected to be performed in this location. To ensure continuity of operations, telework/remote work may be authorized in limited circumstances. Due to changing environment in current pandemic, contractors shall follow guidance provided by the requiring activity as it relates to telework/remote work. In addition, contractor personnel shall be on site when government employees are on site to monitor performance.

1.5.7 Security Requirements: The contractor shall obtain required identification cards, tags, and badges in accordance with Army Regulation (AR) 600-8-14. The contractor and subcontractor(s), if any, shall complete a background security check of all personnel

(Standard Form (SF) -85P) before new employees report for duty. Execution of SF-85P is a requirement for contractor personnel to receive a Common Access Card (CAC).

Contractor personnel shall possess a minimum of a Tier 5 background investigation and be enrolled in the Continuous Evaluation Program from the Defense Industrial Security Clearance Office. The contractor shall forward security clearances and Visitor Access Requests (VAR) to a person designated by the COR for all personnel assigned to perform requirements of this PWS. All personnel who support this contract shall sign an Army Non-Disclosure Statement prior to obtaining access to the Army Local Area Network (LAN) or Secure Internet Protocol Routing Network (SIPR). The Contractor shall submit a Secret Facility Clearance with their proposal. A signed letter from the offeror’s Facility Security Office (FSO) stating the level of facility clearance is sufficient to satisfy the solicitation requirement.

The contractor shall comply with all requirements of the DD254.

The contractor shall not use, disclose, or reproduce any proprietary data, other than as required in the performance of this PWS. The contractor shall not divulge or release data or information developed or obtained in the performance of this contract except upon written approval from the COR.

Contractor personnel are subject to all local rules and procedures. Site-specific approval regarding access, issue of security badges, etc., shall be coordinated as required.

Contractor personnel should be aware at all times of any unusual persons or packages in their work area and immediately report those to the building security staff. If contractor personnel become aware of any person seeking unauthorized access to classified materials, they shall immediately report this to the COR.

All work under this effort is proprietary to the Army and DoD; the contractor shall not release any information regarding the work to anyone without written permission by the Government.

1.5.7.1 Required Trainings: The following provides information on training requirements, policies, and procedures.

1. Antiterrorism (AT) Level I training. This standard language is for contractor employees with an area of performance within an Army controlled installation, facility or area. 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 ten (10) 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 KO, if a COR is not assigned, within 15 calendar days after completion of training by all employees and subcontractor personnel. AT level I awareness training is available at the following website:

http://jko.jten.mil.

2. Access and General Protection/Security Policy and Procedures. Contractor and all associated sub-contractors employees shall comply with applicable installation, facility and area commander installation/facility access and local security policies and procedures (provided by government representative). The contractor shall also 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 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.

2a. Contractors require a CAC. Before CAC issuance, the contractor requires, at a minimum, a Tier 5 background investigation and be enrolled in the Continuous Evaluation Program from the Defense Industrial Security Clearance Office.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 six

(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 National Agency Check and Inquiries (NACI) at the Office of Personnel Management.

3. AT Awareness Training for Contractor Personnel Traveling Overseas. US based contractor employees and associated sub-contractor employees shall receive government provided area of responsibility (AOR) specific AT awareness training as directed by AR 525-13. Specific AOR training content is directed by the combatant commander with the unit AT Officer being the local point of contact.

4.iWATCH Training. This standard language is for contractor employees with an area of performance within an Army controlled installation, facility or area. The contractor and all associated subcontractors shall brief all employees on the local iWATCH program (training standards provided by the requiring activity AT Officer). 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 ten (10) calendar days of contract award and within 15 calendar days of new employees commencing performance with the results reported to the COR no later than (NLT) 20 calendar days after contract.

5. 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 ) at commencement of services, and must successfully complete the DoD Information Assurance Awareness training prior to access to Information Security (IS) and then annually thereafter.

6. For contracts that require Operational Security (OPSEC) training. Per AR 530-1, the contractor employees must complete Level I OPSEC Awareness training. New employees must be trained within 30 calendar days of them reporting for duty and annually thereafter.

7. For Information assurance (IA)/information technology (IT) certification. Per DoD 8570.01-M, DFARS 252.239.7001 and AR 25-2, all contractor employees and associated sub-contractor employees supporting IA/IT functions shall be appropriately certified upon contract award. The baseline certification as stipulated in DoD 8570.01-M must be completed upon contract award, before issuance of network access and annually thereafter.

8. 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); and (2) Any revisions to DoD 5220.22‐ M, notice of which has been furnished to the contractor.

9. Threat Awareness Reporting Program. 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 Counterintelligence (CI) agent or other trainer as specified in 2‐4b.

10. Access and general protection/security policy and procedures. This standard language is for contractor employees with an area of performance within an Army controlled installation, facility, or area. Contractor and all associated subcontractor 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.

11. For contractors that do not require a CAC, but require access to a DoD facility or installation: Contractor and all associated subcontractor employees shall comply with adjudication standards and processes using the National Crime Information Center Interstate Identification Index (NCICIII) and Terrorist Screening Database (TSDB) (Army Directive 2014-05/AR 190-13), applicable installation, facility and area commander installation/facility access and local security policies and procedures (provided by government representative), or, at Outside Continental United States (OCONUS) locations, in accordance with status of forces agreements and other theater regulations.

1.5.8 Physical Security: The contractor shall safeguard 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. See Part 3 Government Furnished Property/Items for contractor accountability with respect to property furnished by the government to the contractor that is removed from a government installation.

1.5.7.1 Key Control: The Contractor shall establish and implement methods of making sure all keys/key cards issued to the Contractor by the Government are not lost or misplaced and are not used by unauthorized persons. NOTE: All references to keys include key cards. No keys issued to the Contractor by the Government shall be duplicated. The Contractor shall develop procedures covering key control that shall be included in the Quality Control Plan. Such procedures shall include turn-in of any issued keys by personnel who no longer require access to locked areas. The Contractor shall immediately report any occurrences of lost or duplicate keys/key cards to the KO.

1.5.7.2 Keys: In the event keys, other than master keys, are lost or duplicated, the Contractor shall, upon direction of the KO, re-key or replace the affected lock or locks;

however, the Government, at its option, may replace the affected lock or locks or perform re-keying. When the replacement of locks or re-keying is performed by the Government, the total cost of re-keying or the replacement of the lock or locks and all GFP lost or stolen because of keys being duplicated, misplaced, or lost by the contractor, will be deducted from the monthly payment due the Contractor. In the event a master key is lost or duplicated, all locks and keys for that system will be replaced by the Government and the total cost deducted from the monthly payment due the Contractor.

1.5.7.3 The Contractor shall prohibit the use of Government issued keys/key cards by any persons other than the Contractor’s employees. The Contractor shall prohibit the opening of locked areas by Contractor employees to permit entrance of persons other than Contractor employees engaged in the performance of assigned work in those areas, or personnel authorized entrance by the KO.

1.5.7.4 Lock Combinations: The Contractor shall establish and implement methods of ensuring that no lock combinations are revealed to unauthorized persons.

The Contractor shall ensure that lock combinations are changed when personnel having access to the combinations no longer have a need to know such combinations. These procedures shall be included in the Contractor’s Quality Control Plan.

1.5.9 Non-disclosure Statement: The Army has a Use and Nondisclosure Agreement (NDA) requirement for each person supporting the Army, as prescribed by DFARS 227.7103-7 and DFARS 252.227-7025. Contractor personnel shall complete and sign an NDA prior to commencement of contract award. This requirement extends to all subcontractors and teaming arrangements. The NDA shall be provided to the COR and Administrating Contracting Office (ACO) during the on-boarding process and prior to the start date and any direct involvement with the contract. The contractor shall obtain all necessary approvals prior to obtaining access to proprietary information in accordance with FAR 9.505-4(b). Because the contractor may obtain proprietary information of other contractors during performance of this contract, pursuant to FAR 9.505-4, firms must execute an agreement with other contractors that states that they will (1) protect the contractor’s information from unauthorized use or disclosure for as long as it remains proprietary, and (2) refrain from using the information for any purpose other than that for which it was furnished. This requirement shall flow down to all subcontractors.

1.5.9.1 Disclosure Information: Reference DFAR 252.204-7000 Disclosure of Information (Oct 2016). The contractor shall not use or disclose information developed or delivered under this contract for any purpose other than as required for performance of the contractor’s contractual obligations without the specific authorization of the KO.

1.5.9.2 Inspector General Inquiries: The contractor shall cooperate with inspection, audits, surveys and requests for information, as required. The contractor shall provide access to the Government for the purposes of reviewing, inspecting and evaluating the Contractor’s property management plan(s), systems, procedures, records, and supporting documentation that pertains to GFP. This access includes all site locations and, with the Contractor’s consent, all subcontractor premises. The contractor shall provide, without prior notice, supporting documentation as needed for Army Audit Readiness and other audits, in accordance with FAR 52.245-1(g).

1.5.10 Post Award Conference/Periodic Progress Meetings: The contractor shall attend post award conference convened by the contracting activity or contract administration office in accordance with FAR Subpart 42.5 Post Award Orientation. The KO, KO’s Representative (COR), and other Government personnel, as appropriate, may meet periodically with the contractor to review the contractor's performance. At these meetings the KO 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.

1.5.10.1 Financial/Cost Reporting for the Contract: (CDRL A003). The contractor shall provide a Monthly Financial Status Report (MFSR) that includes a monthly and cumulative financial summary of labor expended, by Contract Line Item Number (CLIN) and/or subCLIN, related to each respective monthly effort.

1.5.11 KO’s 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, notify both the KO and Contractor of any deficiencies, coordinate availability of GFP, 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 contract.

1.5.12 Key Personnel: For the lead senior accountant position, the contractor shall have personnel assigned that have at least 5 years of demonstratable experience in accounting and audit. They must also have a master’s degree or be a Certified Public Accountant (CPA) who is licensed by the appropriate state licensing authority with audit and audit remediation experience. They must be in good standing with the American Institute of Certified Public Accountants (AICPA) and applicable state boards. For the data analyst positions, the contractor shall have personnel assigned that have at least 5 years of experience with writing Structured Query Language (SQL) or Audit Command Language (ACL) statements and performing data analysis on financial management and accounting data. The Government reserves the right to review and approve resumes of all candidates prior to their assignment. The contractor shall maintain a list of all Key Personnel at all times. Contractor shall notify the COR in writing of all decisions relative to key personnel for informational purposes only, i.e., extended period of absence (more than three consecutive days), corporate travel (more than 3 consecutive days), reassignments, vacations (more than 3 consecutive days), etc. Award of a Contract will constitute the government’s approval of Key Personnel. The contractor may propose individuals, regardless of labor category, as "key personnel" whenever the individual performs a function(s) that is believed to be critical to successful performance on any segment of this contract.

1.5.13 Identification of Contractor Employees: All Contractor personnel attending meetings, answering Government telephones, and working in other situations where their Contractor status is not obvious to third parties must identify themselves, to include proper marking of signature blocks in correspondence, to avoid creating an impression in the minds of members of the public that they are Government officials. The Contractor shall ensure that all documents or reports, produced by Contractors are suitably marked as Contractor products or that Contractor participation is appropriately disclosed.

1.5.14 Contractor Travel: The Contractor may be authorized travel expenses at rates no higher than the substantive provisions of the Joint Travel Regulation (JTR), IAW FAR Part 31.205-46, and the limitation of funds specified in this contract. All travel requires Government approval and authorization 10 days prior to scheduled travel.

1.5.15 Contractor Other Direct Costs: Other Direct Costs/Incidentals: Reserved.

1.5.16 Organizational Conflict of Interest: Contractor and subcontractor personnel performing work under this contract may receive or have access to proprietary information, which may create a current or subsequent Organizational Conflict of Interest (OCI) as defined in FAR Subpart 9.5 and the US Government Accountability Office (GAO) “The Yellow Book” Government Auditing Standard (also known as the Yellow Book OCI standards). The Contractor shall notify the KO 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 KO to avoid or mitigate any such OCI. The Contractor’s mitigation plan will be determined to be acceptable solely at the discretion of the KO and in the event the KO unilaterally determines that any such OCI cannot be satisfactorily avoided or mitigated, the KO 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.

To prevent the improper release or disclosure of information, or any actual or perceived personal or organizational conflict of interest that might arise in the performance of this contract, the contractor shall bring any potential conflicting relationships or financial interests held by the contractor, its key employees, or others executing performance on behalf of the contractor to the attention of the Contracting Officer throughout the life of this contract. If the Contracting Officer determines that an unacceptable conflict or violation exists, the contractor shall take the actions necessary to mitigate or eliminate the conflict or violation.

1.5.17 Records and Data: All data and data rights associated with this effort will be property of the U.S. Government. “DFARS 252.227-7020 Rights in Special Works JUN 1955.”

1.5.18 Safety: The work is administrative and does not involve any construction activities, so a safety plan is not required. The contractor will follow the safety requirements for each individual site visited (such as evacuation plans, weather warnings, traffic rules, etc.).

1.5.19 Duplication of Effort: The contractor shall ensure that there is minimum duplication of effort in the execution of all work specified in the PWS. The contractor shall build upon work previously accommodated by the Government, the contactor, or other contractors to the fullest extent practical.

1.5.20 Cooperation/Coordination with other Contractors: There may be multiple contractors (i.e. from more than one contract vehicle and/or company) supporting the Army, tasked to work on systems that interface with applications within the financial statement family of systems. The contractor shall work with these other contractors as required and approved by the Government to accomplish Government requirements, goals, and objectives as efficiently and effectively as possible. This may include, but is not limited to, sharing or coordinating information (as approved by the Government) resulting from the work required by this PWS or previous Government efforts, and/or working as a team to perform tasks in concert.

1.5.21 Contract Deliverables: The submission and review of information submitted under the Contract Deliverables Requirements List (CDRL) required by this PWS shall not limit the Government’s rights and remedies under other provisions of the contract. A full list of CDRLs will be included in Technical Exhibit 1 of the contract.

1.5.22 Service Contract Reporting Requirements in the System for Award Management (SAM): In accordance with FAR 52.204-14 Service Contract Reporting Requirements, the contractor shall report ALL contractor labor hours (including subcontractor labor hours) required for performance of services provided under this contract via a secure data collection site. The contractor shall completely fill in all required data fields in the Service Contract Reporting (SCR) section of the System for Award Management (SAM) using the following web address: https://www.sam.gov.

Reporting inputs will be for the labor executed during the period of performance during each Government FY, which runs October 1 through September 30. While inputs may be reported any time during the FY, all data shall be reported no later than October 31 of each calendar year.

1.5.23 Supervision of On-Site Contract Employees: The contractor shall be solely responsible to manage and supervise contractor employees at all times. The contractor shall be responsible for management and administration of contractor personnel performing this task, and the contractor bears all responsibility for contractor performance. All managerial duties for contractor personnel are the responsibility of the contractor, not the Government. The contractor will assign a Contractor Director as the main point of contact between the government and the contractor. The contractor shall independently determine how to best complete the desired workload. The contractor shall independently, and not as an agent of the Government, exert its best efforts and furnish the necessary personnel to perform the work.

PART 2

DEFINITIONS & ACRONYMS

2. DEFINITIONS AND ACRONYMS:

2.1 DEFINITIONS:

2.1.1 CONTRACTOR: A supplier or vendor having a contract to provide specific supplies or services to the government. The term used in this contract refers to the prime and team members, if any.

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 KO to administer 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-physical things such as meeting minutes.

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 the 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: Is defined as Monday through Friday, unless specified otherwise.

2.2 ACRONYMS:

AADR Army Audit Data Repository ACO Administrating Contracting Office ACL Audit Command Language ADVANA Advance Analytics ADVANA-S Secure Advanced Analytics AGF Army General Fund AICPA American Institute of Certified Public Accountants AOR Area of Responsibility A/P Accounts Payable AR Army Regulation A/R Accounts Receivable ASA(FM&C) Assistant Secretary of the Army (Financial Management and Comptroller) AT Antiterrorism ATCTS Army Training Certification Tracking System A3O Army Accounting and Audit Operations AWCP Army-wide Capability Protection CAC Common Access Card CDR Contract Discrepancy Report CDRL Contract Deliverables Requirements List CEP Continuous Evaluation Program CFO Chief Financial Officer CI Counterintelligence CLIN Contract Line Item Number CONUS Continental United States (excludes Alaska and Hawaii) COR KO’s Representative COTS Commercial Off-the-Shelf CPA Certified Public Accountant DFARS Defense Federal Acquisition Regulation Supplement DFAS-IN DR Defense Finance and Accounting Service - Indianapolis Departmental

Reporting DISCO Defense Industrial Security Clearance Office DoD Department of Defense DDRS-B OBIEE Defense Departmental Reporting System – Budgetary Oracle Business

Intelligence Enterprise Edition ERP Enterprise Resource Planning FAM Financial Audit Manual FAR Federal Acquisition Regulation FASAB Federal Accounting Standards Advisory Board (Government) FBI Federal Bureau of Investigation FBWT Fund Balance with Treasury FIAR Financial Improvement and Audit Readiness

FPCON Force Protection Condition FSO Facility Security Office GAAP Generally Accepted Accounting Principles GAGAS Generally Accepted Government Auditing Standards GAO Government Accountability Office GFP Government Furnished Property GFEBS General Fund Enterprise Business System GFEBS-SA General Fund Enterprise Business System, Sensitive Activities GL General Ledger GMRA Government Management Reform Act GTAS Governmentwide Treasury Account Symbol Adjusted Trial Balance System HQDA Headquarters Department of the Army IA Information Assurance IAW In Accordance With IDOC Intermediary Document IGT Intragovernmental Transaction IPA Independent Public Accountant IPR In Process Report IS Information System IT Information Technology JTR Joint Travel Regulation KO Contracting Officer LAN Local Area Network MFSR Monthly Financial Status Report NCR National Capital Region NACI National Agency Check and Inquiries NCICII National Crime Information Center Interstate Identification Index NDA Non-Disclosure Agreement NIPR Non-Classified Internet Protocol Router Network NLT No Later Than OCI Organizational Conflict of Interest OCONUS Outside Continental United States (includes Alaska and Hawaii) OMB Office of Management and Budget OPSEC Operations Security OSD Office of Secretary of Defense OSHA Occupational Safety and Health Administration POC Point of Contact PWS Performance Work Statement QASP Quality Assurance Surveillance Plan QC Quality Control QCP Quality Control Program SAM System for Awards Management SCR Service Contract Reporting SOP Standard operating Procedure SF Standard Form SIPR Secure Internet Protocol Router Network STANFINS Standard Finance System SQL Standard Query Language SVTC Secure Video Teleconference TARP Threat Awareness and Reporting Program

TFM Treasury Financial Manual TSDB Terrorist Screening Database UOT Universe of Transactions USAFMCOM United States Army Financial Management Command VAR Visitor Access Request

PART 3 GOVERNMENT FURNISHED PROPERTY, EQUIPMENT, AND SERVICES

3. GOVERNMENT FURNISHED ITEMS AND SERVICES:

3.1 Service: The Government will provide broad guidance as to the mission at hand.

3.2 Communications: The Government will provide network access for all computer systems required for the conduct of official business in the performance of this contract. Access to the network must be coordinated with the COR. The Government will provide all information systems required to support this contract.

The contractor shall use these systems inclusive of changes, modifications, or replacement of the systems, in whole or in part, throughout the period of performance of this contract. Recommended alternatives or changes to existing systems shall be submitted to the COR for approval. The contractor shall not implement changes without written approval from the COR who will contact appropriate Government personnel for final approval. The Government will provide access to the existing Government Local Area Network (LAN) and email capability.

The contractor may use the LAN to access the Internet or to communicate outside of the Government as required for contract performance. The contractor shall use CACs to access the LAN resources.

3.3 Facilities/Office Space: The Government will provide workspace for five (5) contractor staff to include desk space, telephones, computers and connectivity to printers. The location and amount of space may change over the life of the contract.

Only contractor personnel supporting this contract can occupy Government-provided facilities. Compliance with Occupational Safety and Health Administration (OSHA) and other applicable laws and regulations for the protection of employees is exclusively the obligation of the contractor, and the Government will assume no liability or responsibility for the contractor's compliance or non-compliance with such responsibilities, with the exception of the aforementioned responsibility to make corrections in accordance with (IAW) approved plans of abatement subject to post-wide priorities. The contractor shall make no alterations to Government or Government-provided facilities without specific written permission from the KO.

However, in the case of alterations necessary for OSHA compliance, such permission will not be unreasonably withheld. The contractor shall notify the KO of any requirement to modify the facilities and shall provide documentation describing in detail the modifications required.

3.4 Equipment: The Government will provide Non-Classified Internet Protocol Router Network (NIPR) and SIPR computers. The contractor shall be accountable for all Government issued property. The contractor shall maintain detailed inventory of all GFP and report this inventory by delivering the Government Property Inventory Report, which describes the status and supply for all GFP laptops. This deliverable shall be provided in accordance with CDRL A0002.

3.5 Utilities: The Government will provide necessary office workspace utilities (i.e.

water, electric, internet, etc.). The Contractor shall instruct employees in utilities conservation practices. The contractor shall operate under conditions that preclude the waste of utilities, such as turning off the water faucets or valves after using the required amount.

3.6 Data Storage: The Government will provide the contractor with a data storage repository for all data related to this project.

3.7 Common Access Card (CAC): The Government will provide CAC via the Trusted Associate Sponsorship System (TASS) (Web site https://www.dmdc.osd.mil/tass/ ).

3.8 SIPR Token: The government will provide a SIPR token to be issued by USAFMCOM G-6 as required.

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 Part 3 of this PWS.

4.2 Secret Facility Clearance: The Contractors and subcontractors/team members (as applicable) shall have been granted a SECRET facility clearance from the Defense Industrial Security Clearance Office prior to performing work in support of this contract.

4.3 Materials: The Contractor shall furnish all materials and supplies, with the exception of that listed in Part 3, to meet the requirements under this PWS.

PART 5 SPECIFIC TASKS

5. Specific Tasks:

5.1 Special Qualifications: All personnel performing under this contract shall be able to demonstrate competence in understanding, reading, speaking, and writing the English language. All contractor personnel shall possess a minimum of Tier 5 background investigation and be enrolled in the Continuous Evaluation Program (CEP) from the Defense Industrial Security Clearance Office (DISCO) prior to performing work in support of this contract. All contractor personnel shall be United States citizens.

5.1.1 Contractor personnel assigned to the project shall be:

5.1.1.1 Knowledgeable of GAAP, Federal Accounting Standards Advisory Board (FASAB), GAGAS, OMB Circular A-123, GAO Green Book, Treasury Financial Manual (TFM), Financial Audit Manual (FAM), DoD Financial Management Regulation, and DoD and Army organizational structures.

5.1.1.2 Experienced in performing audit readiness services.

5.1.1.3 Familiar with the functionality of ERP systems (such as GFEBS or GFEBS- SA); as well as writing SQL or Audit Command Language (ACL) code to build reconciliations. Familiar with pertinent Office of Management and Budget (OMB) policies and federal financial management systems requirements. Familiar with DoD policies, systems and procedures for Fund Balance with Treasury (FBwT), intergovernmental trading partners and eliminations, General Ledger (GL) adjustments, financial statement compilation, and data protection.

5.1.2 To ensure effective management of the project, the contractor shall have the following:

5.1.2.1 Experience in delivering innovative accounting or auditing solutions.

5.1.2.2 An understanding of DoD business transformation and DoD associated feeder systems. Examples include: ERP and legacy accounting solutions, GFEBS and GFEBS-SA, and the Standard Finance System (STANFINS)

5.1.2.3 Experience and expertise in providing assessments and improvements of financial statement auditability plans.

5.1.2.4 Experience in providing audit infrastructure support for a sensitive audit.

Experience in interacting with external financial statement auditors and providing audit liaison support to Army organizations, Commands, service providers, and other external stakeholders.

5.1.2.5 Familiarity with production quality commercial off the shelf (COTS) tools, techniques and templates to complete audit readiness assessments and implement recommendations.

5.1.2.6 The ability to draw upon additional resources and maintain a “reach-back” knowledge base capability that can be drawn upon as required, to include data engineers to be front-end developers.

5.1.3 Requirements by Labor Category: The following are the Government’s minimum education, experience, and certification requirements for personnel performing under…