SOW_Attachment_3_-_AUD_Contractor_Checklist.pdf

Attachment 3

AUD Form 25 September 2011

AUD Form 25, Contractor Checklist

PURPOSE

This checklist is an internal document to be used by AUD and its contractors to identify items that are needed and to monitor the established milestones from contractors that perform work on behalf of the Office of Audits. This completed document will be filed under management review within the audit documentation. The checklist may be shared with the contractor to ensure a clear understanding of the roles, responsibilities and requirements of all parties.

ROLES and RESPONSIBILITIES

Contracting Officer

The Contracting Officer (CO) is the person with the authority to enter into, administer, and/or terminate contracts and make related determinations and findings. The term includes certain authorized representatives of the contracting officer acting within the limits of their authority as delegated by the contracting officer.

The CO is the government's authorized agent for dealing with contractors and has sole authority to solicit proposals, negotiate, award, and modify contracts on behalf of the government. The contracting officer performs duties at the request of the requirements office and relies on the requirements office for technical advice concerning the supplies or services being acquired.

The CO is responsible for the following functions:

• Determining the method of acquisition and the type of contract to be used;

• Preparing any required "Determinations and Findings" and ensuring that any necessary Federal Acquisition Regulation (FAR) deviations and exemptions have been obtained;

• Establishing the contract terms, conditions, and general provisions, including the methods of pricing, paying, and financing;

• Appointing the contracting officer's technical representative (COTR), who has limited authority to act for the contracting officer;

• Appointing individuals to participate on the technical evaluation panel;

• Issuing the solicitation; advertising in Federal Business Opportunities (FedBizOpps), if required, and/or local advertising;

• developing the solicitation mailing list;

• Conducting contract negotiations;

• Executing (signing) the contract on behalf of the government;

• Conducting debriefings of unsuccessful offerors;

• Administering the contract, including the execution of contract modifications and other changes;

• Closing out or terminating contracts; and

• Rendering final decisions regarding protests, claims, and disputes.

Contract Specialist

Contract Specialists serve the federal government as business leaders, helping to ensure government-contractor business relationships are mutually beneficial and provide exactly those products and services the government needs. The contract specialist is responsible for

• communicating with the CO, COTR and contractor;

• drafting contracts;

• negotiating with suppliers when preparing contracts;

• approving contract modifications;

• extending and terminating contracts; and

• Developing and negotiating contracts.

Contractor

• Provide expert technical support services.

• Shall follow all necessary standards and laws governing the contractor’s work.

• The contractor shall develop a plan/program, audit working papers, and an audit report in the format established by the Inspector General’s office and in accordance with current Government Accountability Office “Yellow Book” Standards.

• The contractor shall ensure that it meets all of the established requirements and timeframes within the contract and this checklist.

Contract Officer’s Technical Representative

• Represents CO in the administration of technical details within the scope of the audit.

• Initiates modifications to contract as a result of technical discussions to the CO.

• Responsible for reviewing the bills and charges submitted by the contractor to ensure that contractor remains within authorized cost and time limits establish within the contract and this checklist.

Project Manager

• Responsible for the day-to-day supervision, oversight and management of AUD contractors.

• Serves as supervisor and functional expert.

• Uses expert skills to apply accounting and auditing theory and principles for planning and the execution of contractor work.

• Ensures contractors follow necessary laws and standards governing work.

• Plan engagements in response to the Commissions issues and priorities.

• Directs the execution of the audit program.

• Provides technical direction to assigned contractors.

• Ensures that contractors coordinate with management, other offices within the Commission, and other federal government offices to gather data/information as deemed necessary to perform the work.

AUD FORM 25, Cont ract or Checklist

Items Needed Required Action N/A Name Date Completed

Notification Of Contractor’s Registration With The PCAOB

Contractor notifies CO and/or COTR

Non-Disclosure Agreements

Contractor must submit to CO immediately after contract is awarded

Contractor Badge and Security Clearance Checks Forms

Contractor submits paperwork to AUD

Workspace

AUD Project Manager arranged for contractor

Resumes

Contractor provide resumes for all key staff to the Project Manager or COTR and CO

Requirement To Remain Within Authorized Cost

Discussed with COTR and submitted to CO for approval along with detailed explanation and support documentation

Progress Reports Weekly/biweekly with Project Manager

Invoice Requirements

Allowed Monthly

Entrance Conference Scheduled

Results Meeting Held with OIG

Finding Outlines Submitted to AUD

Results Meeting to Discuss Findings

Message Meeting Held

Discussion Draft Report to AUD

Initial Quality Assurance Review of Audit Documentation

Exit Conference Scheduled/Held

Formal Draft Report Issued

Final Report Issued Referenced Report and Final Workpapers To OIG

Contract Specialists serve the federal government as business leaders, helping to ensure government-contractor business relationships are mutually beneficial and provide exactly those products and services the government needs. The contract specialis...