PWS - Army General Fund.pdf

PERFORMANCE WORK STATEMENT (PWS)

Army General Fund Audit Support Contract

Deputy Assistant Secretary of the Army (Financial Operations)

04 September 2018

Part 1

General Information

1. GENERAL This is a non-personal services contract providing audit infrastructure to support the Army’s annual General Fund Financial Statements audit for Treasury Index (TI) 21 and Army (TI-97), develop and implement solutions to control gaps in Army’s business processes, monitor and validate corrective actions, and to provide education and training to the Army financial management workforce on the Army’s audit requirements. The Government shall not exercise any supervision or control over the task order service providers performing the services herein. Such task order 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, except for those items specified in Part 3 Government Property and Services, necessary to provide an audit infrastructure to interact with external financial statement auditors, improve Army’s financial reporting processes, monitoring financial reporting controls and validating the corrective actions, communicating and coordinating change management with Army’s Senior Leadership. Contractor shall also prepare and present executive level briefings for Army installation personnel, Headquarters Department of the Army and Department of Defense personnel concerning work performed on this task order. 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 task order.

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 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). We have conducted successive audits of Army’s Schedule of Budgetary Activities in FY15 and FY16 to strengthen the control environment across the Army. In FY17 the Army expanded its audit to a full Statement of Budgetary Resources, and in FY18 the Army will audit its full financial statements. Army-wide challenges that must be addressed include: inefficient system controls, Legacy feeder systems and business processes that do not support audit requirements, synchronization with service providers, competing priorities and sustainment challenges.

1.3 Objectives: Build an audit infrastructure to interact with external financial statement auditors and manage auditor requirements, provide a strategy and plan to overcome material weaknesses identified in Army internal and external audits, recommend new business processes or controls needed to achieve financial statement assertions, monitor financial reporting controls and validating the corrective actions of the organization, and communicate and coordinate change management with Army’s Senior Leadership

1.4 Scope: The Army requires an independent public accounting firm’s expertise to provide an audit infrastructure to interact with external financial statement auditors, improve Army’s financial reporting processes, monitor financial reporting controls and validate the corrective actions, and communicate and coordinate change management with Army’s Senior Leadership.

The contractor shall be an independent public accounting firm which will:

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

Identify the conditions and issues preventing Army from maintaining GAAP compliant and GAGAS auditable financial records;

Identify best practices for developing and maintaining GAAP compliant and GAGAS auditable financial information;

Identify, prioritize and devise new or revised accounting policies and procedures as well as implementation strategies to address significant impediments to auditability;

Develop a strategy and plan to overcome material weaknesses identified in Army internal and external audits;

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

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

Communicate and coordinate change management with Army’s Senior Leadership Provide program management support to manage the efforts under this contract; and Provide professional development support to Army Headquarters.

1.5 Period of Performance: See Section F for Period of Performance details.

1.6 General Information

1.6.1 Quality Control: 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 he assures himself that his work complies with the requirement of the task order. The Quality Control Plan (QCP) shall be delivered to the Contracting Officer (KO) and to the Contracting Officer’s Representative

(COR) within 30 calendar days after task order award. Copies of changes made to the QCP shall be forwarded to the KO and COR within 5 working days of when the changes are made. After acceptance of the quality control plan the contractor shall receive the contracting officer’s acceptance in writing of any proposed change to his QC system.

1.6.2 Quality Assurance: The government shall evaluate the contractor’s performance under this task order in accordance with the Quality Assurance Surveillance Plan. 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 Government holidays.

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

1.6.3.1 Host Nation Holidays: Work shall be performed on local Host Nation* holidays occurring during the normal work week unless stated otherwise in respective SOFA.

* Local host nation holidays occur in the region/state where contract performance takes place.

German national and local holidays are:

New Year’s Day 01 January Three King's Day (Only in Baden Wurttemberg and Bavaria) 06 January Good Friday varies yearly Easter Monday varies yearly Labour Day 01 May Ascension Day varies yearly Whit Monday varies yearly Corpus Christi (Only in Baden-Wurttemberg, Bavaria, Hessen, Nordrhein-Westphalia, Rhineland- Palatinate, and Saarland) varies yearly Assumption Day (Only in Saarland and Bavaria) 15 August Day of German Unity 03 October All Saints' Day (Only in Baden-Wuerttemberg, Bavaria, North Rhine- Westphalia, Rhineland- Palatinate and Saarland) 01 November Christmas 25 December St. Stephen’s 26 December

Italian holidays are:

New Year's Day (Capodanno) 01 January Epiphany (Epifania) 06 January

Easter Monday (Lunedì dell'Angelo, Pasquetta) Monday after Easter Liberation Day (Festa Della Liberazione) 25 April International Workers' Day (Festa Del Lavoro or Festa dei Lavoratori) 01 May Republic Day (Festa Della Repubblica) 02 June Ferragosto/Assumption Day (Ferragosto and Assunta) 15 August All Saints' Day (Tutti i santi or Ognissanti) 01 November Immaculate Conception (Immacolata Concezione or just Immacolata) 08 December Christmas Day (Natale) 25 December St. Stephen's Day (Santo Stefano) 26 December

Republic of Korea (ROK) holidays are:

New Year's Day (Sinjeong) 01 January Korean New Year's Day (Seollal) 1st day of the Korean lunar calendar Independence (Declaration) Day (Samiljeol) 01 March Children's Day (Eorininal) 05 May Buddha's Birthday (Seokgatansinil) 8th day of 4th lunar month Memorial Day (Hyeonchung-il) 06 June Constitution Day (Jeheonjeol) 17 July Liberation Day (Gwangbokjeol) 15 August Midautumn Festival (Chuseok) 15th day of 8th lunar month Armed Forces Day (Gukgunuinal) 01 October National Foundation Day (Gaecheonjeol) 03 October Hangul Day (Gidoktansinil) 25 December

The Japanese holidays are:

New Year's Day (Ganjitsu) 01 January Coming of Age Day (Seijin no Hi) second Monday of January Foundation Day (Kenkoku Kinen no Hi) 11 February Vernal Equinox Day (Shunbun no Hi) varies yearly Showa Day (Showa no Hi) 29 April Constitution Memorial Day (Kenpo Kinenbi) 03 May Greenery Day (Midori no Hi) 04 May Children's Day (Kodomo no Hi) 05 May Marine Day (Umi no Hi?) third Monday of July Respect-for-the-Aged Day (Keiro no Hi) third Monday of September Autumnal Equinox Day (Shubun no Hi) varies yearly Health and Sports Day (Taiiku no Hi) second Monday of October Culture Day (Bunka no Hi) 03 November Labor Thanksgiving Day (Kinro Kansha no Hi) 23 November The Emperor's Birthday (Tenno Tanjobi) 23 December

1.6.4 Hours of Operation: The contractor is responsible for conducting business, between the hours of 8:00 AM and 5:00 PM 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. 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.

1.6.5 Place of Performance: The Government will provide space to accommodate 80+ contractor personnel as described below. The Government may be able to provide additional seating in reasonable numbers to accommodate on-site contractor personnel as needed during the course of the contract. Beyond moderate variations of the seating arrangements identified below, the contractor should plan to provide alternate accommodations for any additional personnel required to support this requirement through other means.

o DASA-FO, Arlington, VA: Space for 40+ contractor personnel o USAFMCOM, Indianapolis, IN: Space for 9+ contractor personnel o ASA(ALT), Arlington, VA: Space for 9+ contractor personnel o PEO C3T, Aberdeen Proving Ground, MD: Space for 5+ contractor personnel o IPPS-A, Arlington, VA: Space for 7+ contractor personnel o FORSCOM, Ft. Bragg, NC: Space for 10+ contractor personnel

1.6.5.1 Status of Forces Agreement (SOFA). Contractor shall comply with the provisions of current SOFA of host nations identified in the contract.

1.6.5.2 Department of Defense Office of Contract Personnel (DOCPER). Contractor shall comply with processes and provisions applicable to host nation. Additional information can be found at http://www.eur.army.mil/contractor/ (website).

1.6.5.3 Contract employees traveling to Germany or Italy on official TDY travel are subject to the provisions of Army in Europe Regulation 715-9 dated 10 Sep 2009, Section V, paragraphs 23 and 24 respectively entitled "FAX-BACK" and “TESA/ASSA TDY”. This process requires that the contractor employees receive approval from the German Federal Ministry of Labor prior to their arrival in Germany. This regulation and the applicable request forms can be accessed online on the Civilian Human Resource Management Agency Headquarters, US Army, Europe, web site at http://www.per.hqusareur.army.mil/cpd/docper/ae_reg_715_9_on_line.htm Reference: DOD 8500.01e Information Assurance (IA) 23 April 2007, and DOD Instruction (DODI) 8500.2 Information Assurance (IA) Implementation, FEB 2003.

1.6.6 Government Property and Services: Refer to Part 3 of this PWS for Government Property (GP) for this order. For all issued GFP for this order, contractor shall submit a Property Management Plan (PMP) to the Contracting Officer and 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 an acceptable property management system. Failure to maintain an acceptable property management system, as defined in DFARS 252.245-7003, may result in disapproval of the system bby the KO and/or withholding payments

1.6.7 Security Requirements: At time of proposal submission and throughout the period of performance, all contractor and applicable subcontractor personnel shall possess a minimum of Interim SECRET security clearance and must be United States citizens. Select contractor personnel will require access to Secret, Top Secret, and Top Secret/Sensitive Compartmented Information. These individuals are required to have a Top Secret/ Sensitive Compartmented Information clearance to fulfill these contract requirements. The contractor shall forward security clearances and Visitor Access Requests (VAR) to a person designated by the COR for all personnel assigned to work on this task. All personnel who support this delivery order shall also be required to sign an Army Non-Disclosure Statement prior to obtaining access to the Army Local Area Network (LAN). The Contractor requires a Top Secret Facility Clearance to perform under this contract in accordance with the DD254 attached to the solicitation and any resulting contract.

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 PWS and accompanying delivery orders except upon written approval from the Government Representative and/or the Contracting Officer’s Representation (COR).

Contractor personnel are subject to all local installation rules and procedures. Site-specific approval regarding access, issue of security badges, etc., will 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 should immediately report this to the COR.

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

AT Level I Training. This provision/contract text 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 government 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 30 calendar days after completion of training by all employees and subcontractor personnel. AT level I awareness training is available at the following website: https://atlevel1.dtic.mil/at.

AT Awareness Training for Contractor Personnel Traveling Overseas. This standard language text required 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 AR 525-13. Specific AOR training content is directed by the combatant commander with the unit ATO being the local point of contact.

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 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 30 calendar days after contract award.

Access and General Protection/Security Policy and Procedures. This standard language text is for contractor employees with an area of performance within an Army controlled installation, facility or area. 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.

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); any revisions to DOD 5220.22-M, notice of which has been furnished to the contractor.

For Contracts that require OPSEC Training. Per AR 530-1, Operations Security, new contractor employees must complete Level I OPSEC training within 30 calendar days of their reporting for duty. All contractor employees must complete annual OPSEC awareness training.

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.

For 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 employment.

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 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 Contracting Officer.

1.6.7.2.1. In the event keys, other than master keys, are lost or duplicated, the Contractor shall, upon direction of the Contracting Officer, 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 shall 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 shall be replaced by the Government and the total cost deducted from the monthly payment due the Contractor.

1.6.7.2.2. 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 Contracting Officer.

1.6.7.3 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 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.

1.6.8 Special Qualifications: All personnel quoted for this task order shall be able to demonstrate competence in understanding, reading, speaking, and writing the English language.

1.6.8.1. The contractor personnel assigned to the project shall be:

knowledgeable of GAAP, GAGAS, internal control over financial reporting (ICOFR), DOD financial management policies and procedures and DOD and Army organizational structures familiar with pertinent Office of Management and Budget (OMB) policies and federal financial management systems requirements familiar with DOD policies, systems and procedures for personnel, acquisition, inventory, property and material management.

familiar with current trends in information technology.

1.6.8.2. To ensure effective management of the project, the contractor shall be an independent public accounting firm experienced in performing financial statement audits and audit readiness services within the Department, the federal government, or other similar enterprise organizations, and shall have the following:

Experience in delivering innovative accounting and auditing solutions to the Department and the federal government, An understanding of the Army's business transformation and Enterprise Resource Planning (ERP) solutions, Experience and expertise in providing assessments and improvements of financial statement auditability plans, Experience in providing audit infrastructure support for a large-scale audit, (size and scope of the Army), to interact with the external financial statement auditors and provide audit liaison support to Army organizations, Commands, Service Providers, and other external stakeholders, 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 draw upon additional resources and maintain a “reach-back” knowledge base capability that can be drawn upon during workload peaks, and

Compliance with Organizational Conflicts of Interest (OCI) requirements and Yellow Book OCI standards; i.e., providing specific and clear advisories when personnel submitted for staffing for this project may cause a possible conflict of interest situation so that the Government may make a determination on acceptability in a timely manner.

1.6.8.3. NON-DISCLOSURE STATEMENT

Army has a Nondisclosure (NDA) requirement for each person supporting Army. The winning contractor personnel shall complete and sign a Nondisclosure Certification prior to the commencement of the task order award. This requirement extends to all subcontractors, teaming arrangements. The non-disclosure statement shall be provided to the COR and Administrative Contracting Officer (ACO). The contractor is responsible to obtain all necessary approvals prior to obtaining access to proprietary information, in accordance with FAR 9.505-4(b).

1.6.9 Post Award Conference/Periodic Progress Meetings: The Contractor agrees to attend any post award conference convened by the contracting activity or task order administration office in accordance with Federal Acquisition Regulation Subpart 42.5. The contracting officer, Contracting Officers Representative (COR), 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 issued by the Procurement Contracting Officer (PCO). The COR monitors all technical aspects of the task order and assists in task order administration The COR is authorized to perform the following functions: assure that the Contractor performs the technical requirements of the task order: perform inspections necessary in connection with task order performance:

maintain written and oral communications with the Contractor concerning technical aspects of the task order: 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 order. The contractor should comply with FAR 52.243-7, Notification of Changes, incorporated into any contract containing this PWS.

1.6.11 Key Personnel: Key Personnel must be assigned for the duration of the Task Order. At a minimum, the contractor shall have sufficient personnel assigned that are Certified Public Accountants (CPAs)* who have been licensed by the appropriate state licensing authority. The CPAs must be in good standing with the AICPA and applicable state boards. The Government reserves the right to review and approve resumes of candidates prior to their assignment. The contractor shall maintain a list of all Key Personnel at all times, and shall coordinate key personnel contract performance to the satisfaction of the COR within the COR’s appointed area of responsibility. All unresolved issues will be decided by the Contracting Officer. Key Personnel cannot be substituted without prior Contracting Officer approval. Award of a Task Order will constitute the government’s approval of initially proposed 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 task order.

*For this acquisition, sufficient CPAs are defined as 100% of Directors and 50% of Senior Managers.

1.6.12 Identification of Contractor Employees: All task order 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 are required to have a Government issued Common Access Card (CAC) but will not be required to wear badges.

1.6.13 Contractor Travel and Other Direct Costs (ODCs): Travel is required 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. Reimbursement of expense shall be in accordance with the Joint Travel Regulation (JTR). Travel shall be approved in advance by a representative designated by the Army. Travel shall not commence until written approval is received. Occasional meetings may be held at Army Entity locations. Travel costs are expected to be high as field work will require extensive travel. Local travel, including to and from the Pentagon, and in the surrounding Washington D.C. area, performed in the course of delivery order performance, is considered the cost of doing business and will not be reimbursed as a direct charge to the task order. Receipts must support any cost expenses over $75.00. Contractor will be required to travel CONUS, OCONUS, and within the National Capital Region (NCR) during the performance of this task order. The contractor may be required to ship training material to locations when training is required. 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 task order. All travel requires Government approval/authorization and notification to the COR. All travel is reimbursable and will be evaluated via a modification if additional funding is required.

Allowable and allocable Other Direct Costs (materials only) required to support the contract may be reimbursed subject to Government review. Travel and ODC support IS REQUIRED for DASA-FO, ASA(ALT), IPPS-A, and FORSCOM sites. Travel and ODC support is not required for the USAFMCOM and C3T sites.

1.6.14 Reserved.

1.6.15 Organizational Conflicts of Interest: Contractor and subcontractor personnel performing work under this task order 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 Yellow Book OCI standards. 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.

1.6.16 Records and Data: All data and data rights associated with this effort will be property of the U.S. Government.

1.6.17 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.).

1.6.18 Transition Plan - General: The Contractor shall perform transition-in activities in accordance with the terms of the transition plan incorporated into the contract upon Government acceptance of the offeror’s successful quote.

The transition-in activities shall occur prior to the end of the incumbent contract period of performance, and shall not exceed 60 days. The incumbent contractor is required to comply with the terms of the clause at FAR 52.237-3, Continuity of Services. All Key Personnel shall begin performance on the first day of the transition-in period and all remaining, non-key employees shall begin performance no later than the 30th day of the transition-in period.

The transition-in activities shall be accomplished within no more than 60 days and shall:

Position the prime contractor to assume full contractual responsibility without disruption or degradation of performance by the final day of the transition period.

Identify and appropriately mitigate risks associated with the transition.

Follow a realistic, achievable and efficient transition schedule and staffing plan.

Ensure sufficient resources are on hand and available to begin work on the effort.

Ensure the availability of trained and qualified personnel.

The transition-out shall be completed on the last day of the period of performance and in accordance with FAR 52.237-3 Continuity of Services.

1.6.19 Reserved.

PART 2

DEFINITIONS & ACRONYMS

2. DEFINITIONS AND ACRONYMS:

2.1. DEFINITIONS:

2.1.1. CONTRACTOR. A supplier or vendor having a task order to provide specific supplies or service to the government. The term used in this task order 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 task orders, 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 administer the task order. 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 task order, does not constitute a change, and has no funding implications. This individual does NOT have authority to change the terms and conditions of the task order.

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 GOVERNMENT-FURNISHED PROPERTY. As reflected in FAR 52.245-1, Government-furnished Property “means property in the possession of, or directly acquired by, the Government and subsequently furnished to the Contractor for performance of a contract. Government-furnished property includes, but is not limited to, spares and property furnished for repair, maintenance, overhaul, or modification. Government-furnished property also includes contractor-acquired property if the contractor-acquired property is a deliverable under a cost contract when accepted by the Government for continued use under the contract

2.1.7 GOVERNMENT PROPERTY. Means all property owned or leased by the Government.Government property includes both Government-furnishedand Contractor-acquired property. Government property includes material, equipment, special tooling, special test equipment, and real property. Government property does not include intellectual property and software.

2.1.8 PROPERY ADMINISTRATOR. Means an authorized representative of the Contracting Officer appointed in accordance with agency procedures, responsible for administering the contract requirements and obligations relating to Government property in the possession of a Contractor.

2.1.9. 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 task order 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 quotation.

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

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

2.1.12. QUALITY ASSURANCE Surveillance Plan (QASP). An organized written document specifying the surveillance methodology to be used for surveillance of contractor performance.

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

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

2.1.15. WORK DAY. The number of hours per day the Contractor provides services in accordance with the task order.

2.1.16. WORK WEEK. Is defined as Monday through Friday, unless specified otherwise.

2.2. ACRONYMS:

AAA Army Audit Agency ASA (FM&C) Assistant Secretary of the Army (Financial Management and Comptroller) ACOR Alternate Contracting Officer's Representative AFARS Army Federal Acquisition Regulation Supplement APSR Accountable Property System of Record (CAMS-ME, DPAS, PBUSE, LIDB)

AR Army Regulation CAC Common Access Card CCE Contracting Center of Excellence CFO Chief Financial Officer CFR Code of Federal Regulations CONUS Continental United States (excludes Alaska and Hawaii) COR Contracting Officer Representative COTR Contracting Officer's Technical Representative COTS Commercial Off the Shelf DA Department of the Army

DASA (FO) Deputy Assistant Secretary of the Army (Financial Operations) DD250 Department of Defense Form 250 (Receiving Report) DD254 Department of Defense Contract Security Requirement List DFARS Defense Federal Acquisition Regulation Supplement DFAS Defense Finance and Accounting Service DMDC Defense Manpower Data Center DOD Department of Defense DODFMR Department of Defense Financial Management Regulation DODIG Department of Defense Inspector General E&C Existence and Completeness EL Environmental Liabilities ERP Enterprise Resource Planning System FAR Federal Acquisition Regulation FASB Financial Accounting Standards Board (Private Sector) FASAB Federal Accounting Standards Advisory Board (Government) FBWT Fund Balance with Treasury FIAR Financial Improvement and Audit Readiness FIP Financial Improvement Plan GAAP Generally Accepted Accounting Principles GAGAS Generally Accepted Government Auditing Standards GAO Government Accountability Office GAO/PCIE FAM Government Accountability Office/President’s Council on Integrity and Efficiency Financial Audit Manual GCCS-Army Global Combat and Control System - Army GFP Government Furnished Property GFEBS General Fund Enterprise Business System GMRA Government Management Reform Act GPP&E General Property, Plant and Equipment HIPAA Health Insurance Portability and Accountability Act of 1996 I, OM&S Inventory, and Operating Materials & Supplies IT Information Technology KO Contracting Officer LMP Logistics Modernization Program ME Military Equipment OCI Organizational Conflict of Interest OCONUS Outside Continental United States (includes Alaska and Hawaii) ODC Other Direct Costs PA Property Administrator POC Point of Contact PPBES Planning, Programming, Budgeting, and Execution System PRS Performance Requirements Summary QA Quality Assurance PWS Performance Work Statement QAP Quality Assurance Program QASP Quality Assurance Surveillance Plan QC Quality Control

QCP Quality Control Program RP Real Property SBR Statement of Budgetary Resources STANFINS Standard Finance System TE Technical Exhibit USD(C) Under Secretary of Defense (Comptroller) WAWF Wide Area Work Flow

PART 3

GOVERNMENT PROPERTY, EQUIPMENT, AND SERVICES

3. GOVERNMENT PROPERTY AND SERVICES:

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

3.2 Facilities: The Government will provide workspace for contractor staff to include desk space, telephones, computers and connectivity to printers as detailed in Section 1.6.5.

3.3 Utilities: The Government will provide necessary office workspace utilities. The Contractor shall instruct employees in utilities conservation practices. The contractor shall be responsible for operating under conditions that preclude the waste of utilities, such as turning off the water faucets or valves after using the required amount.

3.4 Equipment: The Government will provide laptops and access to printers, scanners and fax machines. 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_ , and will contain Line Number, Item Number, Item Name, Item Description, Nation Stock Number, Manufacture CAGE, Part Number, Serial Number, Unit of Measure, Item Type, GFP Quantity, Date Received, Received by, Assigned to, and Notes (if applicable).

3.5 Incidental Property: The Contractor shall only use the property for performing work in support of this contract. Modifications or alterations of property are prohibited. The Contractor shall not cannibalize property. In the event property is received by the Contractor in a condition not suitable for its intended use, the Contractor shall immediately notify the COR. The Contractor shall have a process to enable the prompt recognition, investigation, disclosure and reporting of loss of incidental property (meaning unintended, unforeseen or accidental loss, damage, or destruction of Government property that reduces the Government’s expected economic benefits of the property). Contractor shall include the control of incidental property in their Quality Control Plan. The Contractor shall investigate and report to the Government COR all incidents of property loss with-in seventy-two (72) hours. This process shall include the corrective actions necessary to prevent recurrence. Such reports shall, at a minimum, contain the following information: (i) Date of incident (if known), (ii) Cause of incident, (iii) Nomenclature,

(iv) NSN / Part number, (v) Quantity, (vi) Serial Number, (vii) Copies of all supporting documentation, and (viii) Last known location. If damage or loss occurs to incidental property during the course of performance which is a direct result of Contractor negligence, the Contractor’s invoice shall be reduced by the amount of damage/loss resulting from their negligent action/inaction as directed by the Contracting Officer. In addition, a negative performance assessment will be considered. The Contractor is required to conduct a physical inventory of all incidental property once every year. The Contractor shall submit an annual report of incidental property in their possession.

3.6 Physical Inventory: Government property will be inventoried at least every 3 years at a minimum and classified or sensitive property must be inventoried at least annually.

3.7 Contractor-Acquired Property: The Contractor shall obtain prior written authorization and approval from the KO or designee as applicable for any contractor-acquired property purchased to support the performance of any detailed requirement under this contract. The Contractor shall provide three cost estimates or a justification for a sole source to the KO or designee for review and/or approval prior to purchase.

3.8 Materials: The Government will provide those checklists and process flows that currently exist, and regulatory guidance.

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

3.10 Information: N/A

3.11 Training: N/A

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 task order that are not listed under Section 3 of this PWS.

4.2 Top Secret Facility Clearance: The contractor and applicable subcontractor(s) require a Top Secret facility clearance to perform under this contract. Ref PWS paragraph 1.6.7. Select contractor personnel will require access to Secret, Top secret, and Top Secret/ Sensitive Compartmented Information.

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.

4.4. Equipment: The Contractor shall furnish all equipment, 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.

At time of proposal submission and throughout the period of performance, all contractor personnel shall possess a minimum of an Interim SECRET security clearance and must be a United States citizen.

5.1.1The individual key contractor personnel assigned to the project shall be:

knowledgeable of GAAP, FASAB, GAGAS, Internal Control Over Financial Reporting (ICOFR), DoD financial management policies and procedures and DoD and Army organizational structures.

experienced in performing financial statement audits and audit readiness services within the Department, the federal government, or similar enterprise organizations.

familiar with current trends to enhance ERP systems, (GFEBS,GCSS-A, LMP, IPPS-A).

familiar with pertinent Office of Management and Budget (OMB) policies and federal financial management systems requirements.

familiar with DoD policies, systems and procedures for personnel, acquisition, inventory, property and material management.

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

Experience in delivering innovative accounting and auditing solutions to the Department and the federal government, An understanding of the Army's business transformation and Enterprise Resource Planning (ERP) environment, Experience and expertise in providing assessments and improvements of financial statement auditability plans, Experience in providing audit infrastructure support for a large-scale audit, (size and scope of the Army), to interact with the external financial statement auditors and provide audit liaison support to Army organizations, Commands, Service Providers, and other external stakeholders

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 draw upon additional resources and maintain a “reach-back” knowledge base capability that can be drawn upon during workload peaks, and

Compliance with Organizational Conflicts of Interest requirements; i.e., providing specific and clear advisories when personnel submitted for staffing for this project may cause a possible conflict of interest situation so that the Government may make a determination on acceptability in a timely manner. See specific OCI requirements elsewhere in this contract.

5.1.3 Personnel Qualifications by Labor Category:

Director (Key Personnel) – Master’s Degree in Accounting, Finance, Information Technology, or Business Management or CPA or CISA or PMP or CGFM or CDFM, AND 8 years of experience with federal financial management, AND 4 years of federal accounting experience, AND each individual employed in a Director position must hold a current CPA license (100% of Directors).

Senior Manager I (Key Personnel) – Master’s Degree in Accounting, Finance, Information Technology, or Business Management or CPA or CISA or PMP or CGFM or CDFM, AND 6 years of experience with federal financial management, AND 3 years of federal accounting experience. 50% of Senior Manager I personnel must hold a current CPA license.

Manager I (Key Personnel) – Master’s Degree in Accounting, Finance, Information Technology, or Business Management or CPA or CISA or PMP or CGFM or CDFM, AND 4 years of experience with federal financial management, AND 2 years of federal accounting experience.

Senior Consultant I – Master’s Degree in Accounting, Finance, Information Technology, or Business Management or CPA or CISA or PMP or CGFM or CDFM AND 2 years of experience with federal financial management.

Consultant I – Bachelor’s Degree in Accounting, Finance, Information Technology, or Business Management, AND 1 year of experience with federal financial management.

Research Assistant – Bachelor’s Degree in Accounting, Finance, Information Technology, or Business Management.

Senior Topical Expert - Experience of eight or more years in related field. An advance degree or certification may be substituted for one year of experience. Holds a recognized standing, has a thorough knowledge, and formal training in applicable field. Provides professional expertise.

Junior Topical Expert - Experience of four or more years in related field. An advance degree or certification may be substituted for one year of experience.