W900KK-25-R-0002 Apache Transition Training IDIQ_Draft RFP 31Oct24.docx

W900KK25R0002

Section A - Solicitation/Contract Form

SOLICITATION INFORMATION

This solicitation will result in a Single-Source Indefinite-Delivery/Indefinite-Quantity (ID/IQ) contract with an ordering period of 5 years. It will become the base contract for the Apache Transition Training Support effort (ATTS IDIQ). Requirements will be proposed based on the immediate needs of the Government and executed as Task Orders during that timeframe.

Task Order 001, Attachment 7.0, will be awarded under this solicitation along with the base ATTS IDIQ contract.

The U.S. Army Contracting Command - Orlando (ACC) intends to review and consider all feedback from Industry in response to this solicitation regarding the Apache Transition Training Support acquisition.

Contract Not-To-Exceed Ceiling amount is $80,000,000.00. The minimum quantity and contract value for all orders issued against this contract shall not be less than the minimum quantity and contract value stated in the following table. The maximum quantity and contract value for all orders issued against this contract shall not exceed the maximum quantity and contract value stated in the following table. The ceiling of $80M is available within the five year ordering period. The cumulative total of all orders awarded as a result of Solicitation W900KK-25-R-0002 will not exceed $80,000,000 over the life of the contract without prior written approval from the Procuring Contracting Officer (PCO). This amount is provided in Section B CLIN 1000 for administrative purposes.

MINIMUM

QUANTITY

MINIMUM

AMOUNT

MAXIMUM

QUANTITY

MAXIMUM

AMOUNT

Section B - Supplies or Services and Prices

SUPPLIES OR SERVICES AND PRICE

B.1 The Contract Line Item Numbers (CLINs) shown may be utilized in a Firm-Fixed-Price (FFP), Cost-Plus-Fixed-Fee (CPFF), and/or Cost basis for orders issued under this contract. Each future order will be reviewed by the Procuring Contracting Officer (PCO) to determine the applicable contract type to meet those requirements.

B.2 CLINs 0001 through 0011 in Section B are set up to streamline contract administration within the Government’s contract writing system. Pricing for Order CLINs will be established at the individual order level, using the Base IDIQ Price Workbook (Attachment 2), which will be incorporated into Section J of the resulting contract. For Task Order 001, pricing will be based on the contract/pricing workbook found in Attachment 7.2.

B.3 FIXED PRICING AND MAXIMUM ALLOWABLE LABOR RATES

The fixed pricing, labor categories and labor rates in Attachment 2 (Tabs A-K) will be incorporated in Section J of the base IDIQ contract upon contract award. The labor rates incorporated for each category will be the fully burdened rates. The proposed labor categories are not all inclusive. Additional labor categories may be proposed and negotiated at the order level if deemed necessary and acceptable by the Government to accomplish the order requirements. The rates proposed for the additional labor categories should be commensurate with the pricing/estimating methodology employed to establish the rates awarded with the base contract. Any new rates deemed necessary will be evaluated for fair and reasonableness, in accordance with FAR Subpart 15.4.

The proposed rates will be established as an attachment in section J upon contract award.

B.4 ALLOTMENT OF FUNDS - INCREMENTALLY FUNDED COST-REIMBURSEMENT CONTRACT OTHER THAN COST-SHARING CONTRACT

For the purposes of paragraph (b) of the “Limitation of Funds” Clause of this contract-

(a) The amount available for payment and allotted to this incrementally funded contract is $[To be filled out and provided in the individual orders];

(b) The items covered by such amount are Item(s) [Insert CLINs]; and

(c) The period of performance for which it is estimated the allotted amount will cover is [To be filled out and provided in the individual orders].

To be provided in the individual orders, as applicable.

UNDEFINED

ATTS IDIQ

FFP

The contractor shall perform in accordance with the base ID/IQ contract Performance Work Statement (PWS) number PWS-2023-018, Section J, Attachment 1, and as further specified by individual orders issued under this contract.

FOB: Destination

PSC CD: U099

MAX

NET AMT

UNDEFINED

RESERVED

MAX

UNDEFINED

RESERVED

MAX

UNDEFINED

RESERVED

MAX

UNDEFINED

RESERVED

MAX

UNDEFINED

RESERVED

MAX

UNDEFINED

RESERVED

MAX

UNDEFINED

RESERVED

MAX

UNDEFINED

RESERVED

MAX

UNDEFINED

RESERVED

MAX

UNDEFINED

RESERVED

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ATTS Requirement

This CLIN is provided for administrative purposes. This CLIN will not be used on Individual Orders and represents a Not to Exceed Ceiling Price for the entire contract.

MAX

Section C - Descriptions and Specifications

DESCRIPTIONS AND SPECIFICATION

C.1 DESCRIPTION/SPECIFICATION/WORK STATEMENT

The Contractor shall perform the work in accordance with Performance Work Statement (PWS), PWS-2023-018, for the Apache Transition Training Support Single Award (SA) Indefinite Delivery Indefinite Quantity (ATTS IDIQ) (Attachment 1).

C.2 PERSONNEL QUALIFICATIONS

1. The contractor shall be responsible for employing qualified management, technical and support personnel to perform tasks as set forth in the base ATTS IDIQ contract PWS (Attachment 1) and for orders issued under the ATTS IDIQ contract. The contract must have the personnel, organizational, and administrative controls necessary to ensure that the services and products delivered meet all the requirements specified in each order issued.

1. Contractor personnel shall possess the required security level clearance (e.g., Secret) prior to assignment to a specific task and work site in order to effectively perform assigned work.

1. The Government reserves the right to review resumes of key personnel, initially assigned and for any substitution if required by an individual order.

C.3 CLINS 0001, 0002, 0003, 0004, 0005, 0006, 0007, 0008, 0009, 0010, 0011,–ATTS IDIQ (FFP, CPFF, and Cost)

The Contractor shall furnish all necessary personnel, material, equipment, facilities, and other services as may be required to perform effort(s) in accordance with the applicable requirements of Performance Work Statement number PWS- PWS-2023-018, and individual order Performance Work Statements.

C.4 TECHNICAL DATA

The Contractor shall prepare and provide technical data and information in accordance with the requirements set forth in the PWS and the Contract Data Requirement List (CDRL), DD Forms 1423, as specified in individual orders. A representative list of the types of Contract Data Requirements Lists (CDRLs) the Government may require are listed in the PWS number PWS-2023-018. The CDRLs may change and/or additional CDRL may be added to support the individual orders.

C.5 INSPECTION AND ACCEPTANCE OF TECHNICAL DATA AND INFORMATION

Inspection and acceptance of technical data and information will be performed by an authorized requiring activity representative. Inspection of technical data and information will be performed by ensuring successful completion of the requirements set forth in the DD Form 1423, Contract Data Requirements List (CDRL) and incorporation/resolution of Government review comments on the data items. Acceptance will be performed by the requiring activity representative and evidenced via execution of an electronic Receiving Report submitted by the contractor in the Wide Area Work Flow (WAWF) application within the Procurement Integrated Enterprise Environment (PIEE) e-Business suite.

C.6 AVAILABILITY OF DATA ITEM DESCRIPTIONS (DIDs)

All Data Item Descriptions (DIDs) are available online via the Acquisition Streamlining and Standardization Information System located at http://quicksearch.dla.mil.

C.7 AUTHORIZED CHANGES ONLY BY THE CONTRACTING OFFICER

(a) Except as specified in paragraph (b) below, no order, statement, or conduct of Government personnel who visit the contractor’s facilities or in any other manner communicates with contractor personnel during the performance of this contract shall constitute a change under the “Changes” Clause of this contract.

(b) The contractor shall not comply with any order, direction or request of Government personnel unless it is issued in writing and signed by the Contracting Officer, or is pursuant to specific authority otherwise included as a part of this contract.

(c) The Contracting Officer is the only person authorized to approve changes in any of the requirements of this contract and notwithstanding provisions contained elsewhere in this contract, the said authority remains solely the Contracting Officer’s. In the event the contractor effects any change at the direction of any person other than the Contracting Officer, the change will be considered to have been made without authority and no adjustment will be made in the contract price to cover any increase in charges incurred as a result thereof. The address and telephone number of the Contracting Officer is:

Mr. Jason N. Holden US Army Contracting Command (ACC) Orlando, 12211 Science Drive, Orlando FL 32826-3224.

Tel (520) 714-5606

C.8 TECHNICAL DIRECTION LETTER (TDL) INSTRUCTIONS

(a) When necessary, technical direction or clarification concerning the details of specific tasks set forth in the contract shall be given through issuance of Technical Direction Letters (TDLs) by the Contracting Officer. "Technical direction" means a directive to the Contractor that approves approaches, solutions, designs, or refinements; fills in details or otherwise completes the general description of work or documentation items; shifts emphasis among work areas or tasks; or furnishes similar instruction to the Contractor.

(b) Each TDL issued hereunder is subject to the terms and conditions of this contract. In the event of a conflict between a TDL and this contract, the contract shall control. Technical direction shall not justify any adjustment to costs, fees, or delivery terms.

(c) Each TDL shall be in writing and shall include, as a minimum, the following information:

(d) The Contracting Officer may give oral technical direction only in emergency circumstances. Any oral technical direction must be reduced in writing by the Contracting Officer within two working days of its issuance.

(e) Amendments to a TDL shall be in writing and shall include the information set forth in paragraph (c) above. A TDL may be amended orally only by the Contracting Officer and only in emergencies; oral amendments must be reduced to writing as in paragraph (d) above. An Amendment to each TDL substantiating the actual costs incurred per event shall be submitted to Contracting Officer’s Representative and Contracting Officer for review and approval prior to submittal of Cost Voucher in Wide Area Workflow.

(f) The Contractor shall proceed promptly with the performance of technical direction duly issued by the Contracting Officer. If, in the Contractor’s opinion, any technical direction falls within any of the categories defined in paragraph (b), the Contractor shall not proceed but shall notify the Contracting Officer of its objections in writing within 5 working days. Upon receiving this notification, the Contracting Officer shall either issue an appropriate contract modification within a reasonable time or advise the Contractor in writing within 30 days that the instruction or direction is:

(g) A failure of the contractor and contracting officer to agree that the instruction or direction is both within the requirements of the contract and does not constitute a change under the Changes Clause, or a failure to agree upon the contract action to be taken with respect to the instruction or direction, shall be subject to the Disputes Clause of this contract.

(h) Any action(s) taken by the contractor in response to any direction given by any person other than the Contracting Officer shall be at the Contractor's risk.

(i) The Contracting Officer will retain a copy in the contract file.

C.9 PROPERTY MANAGEMENT PLAN

In accordance with clause 52.245-1, Government Property, the contractor shall provide the Government with a property plan. The plan shall be implemented at the order, program, site or entity. The plan shall include the following (not all inclusive list) and shall delineate and provide the rationale for how the contractor will manage the property. Failure to submit will result in evaluation delays and award schedule.

The contractor shall abide by any and all other requirements of clause 52.245-1. A Property Management Plan for Government property will be required at the order level as applicable.

C.10 ORDER TYPES

(a) The following types of orders may be issued under this contract:

Firm Fixed Price (FFP)

Cost Plus Fixed Fee (CPFF)

The determination regarding which type of order to be awarded shall be at the discretion of the Contracting Officer.

(b) FFP orders may be issued when the scope of effort is sufficiently defined to allow technical and cost risks to be predicted with reasonable certainty. Under this contract type, the Contractor shall be required to submit a firm fixed price proposal for accomplishing the total effort inclusive of all labor, material and travel costs, as appropriate. The contractor shall be required to deliver the specified service and product within the specified time and FFP amount.

(c) CPFF orders may be issued when the scope of the effort is sufficient to establish an estimate of total cost for the purpose of obligating funds and establishing a ceiling that may not be exceeded without prior approval of the procuring contracting officer. Under this contract type, the individual orders define the scope of work by stating a definite goal or target and a specified service and end product in which the contractor shall be required to complete and deliver the specified service and end product within the estimated costs as a condition for payment of the entire fixed fee. The Contractor shall be required to submit specific milestones for the work defined in each individual order on an estimated Not-To-Exceed price based on direct labor hours, G&A, overhead, and negotiated fixed fee in order to establish the Total Cost and Fixed Fee price of the order.

C.11 SECURITY CLASSIFICATION

(a) The work contracted for is related to and is connected with the National Defense. No information relating to the work shall be communicated, transmitted, or disclosed to any person not entitled to receive it. It is anticipated that some of the assigned work will be of a classified nature. Accordingly, it will be necessary for some personnel assigned to work under this contract to have a security clearance of at least SECRET at the IDIQ contract level.

(b) Although the requirement for a clearance above SECRET is not required for the base contract award, there may be efforts at the order level that will require a clearance above the SECRET level. Access to information at the order level beyond that which is authorized in the DD Form 254 applicable to this IDIQ contract will result in a separate, order specific DD Form 254 to be issued by the Government. Additionally, the contractor shall be guided by and safeguard all classified information either generated by or received under the contract in accordance with the DD Form 254, Contract Security Classification Specification, provided as Attachment 3 in Section J.

C.12 LIABILITY INSURANCE

C.13 REQUIREMENTS FOR PRIME CONTRACTOR/OR THEIR SUBCONTRACTOR(S) THAT ARE FOREIGN OWNED, FOREIGN CONTROLLED, OR WHO HAVE FOREIGN INFLUENCE.

The Contractor must CLEARLY provide written notification to the Contracting Officer, their intent to subcontract to a subcontractor/s who is Foreign Owned, Foreign Controlled, or who have Foreign Influence or not.

The Contracting Officer may terminate this contract for default either if the Contractor fails to meet obligations imposed by this clause or if the Contractor creates a foreign owned foreign controlled and foreign influence (FOCI) situation in order to avoid performance or a termination for default. The Contracting Officer may terminate this contract for convenience if the Contractor becomes subject to FOCI and for reasons other than avoidance of performance of the contract, cannot, or chooses not to, avoid or mitigate the FOCI problem.

Section E - Inspection and Acceptance

INSPECTION AND ACCEPTANCE TERMS

Supplies/services will be inspected/accepted at:

CLAUSES INCORPORATED BY REFERENCE

Section F - Deliveries or Performance

PERIOD OF PERFORMANCE

***SPECIFIC CALENDAR DATES WILL BE INCORPORATED IN THE DELIVERY INFORMATION SECTION UPON CONTRACT AWARD***

F.1 PERIOD OF PERFORMANCE

The contract shall commence on [date of IDIQ contract award] and shall continue for a period of up to 60 months. Ordering period will be specified in the Ordering Clause FAR 52.216-18 at time of contract award.

Section G - Contract Administration Data

PAYMENT INSTRUCTIONS

Payment instructions to provide a methodology for the payment office to assign payments to the appropriate accounting classification citation(s) will be provided in the individual orders as appropriate.

In accordance with DFARS PGI 204.7108 Payment instructions

The payment office shall allocate and record the amounts paid to the accounting classification citations in the contract using the table at the link below based on the type of payment request submitted (see DFARS 252.232- 7006) and the type of effort.

https://www.acq.osd.mil/dpap/dars/pgi/pgi_htm/current/PGI204_71.htm#payment_instructions

CLAUSES INCORPORATED BY FULL TEXT

252.232-7006 WIDE AREA WORKFLOW PAYMENT INSTRUCTIONS (JAN 2023)

(a) Definitions. As used in this clause—

“Department of Defense Activity Address Code (DoDAAC)” is a six position code that uniquely identifies a unit, activity, or organization.

“Document type” means the type of payment request or receiving report available for creation in Wide Area WorkFlow (WAWF).

“Local processing office (LPO)” is the office responsible for payment certification when payment certification is done external to the entitlement system.

“Payment request” and “receiving report” are defined in the clause at 252.232-7003, Electronic Submission of Payment Requests and Receiving Reports.

(b) Electronic invoicing. The WAWF system provides the method to electronically process vendor payment requests and receiving reports, as authorized by Defense Federal Acquisition Regulation Supplement (DFARS) 252.232-7003, Electronic Submission of Payment Requests and Receiving Reports.

(c) WAWF access. To access WAWF, the Contractor shall—

(1) Have a designated electronic business point of contact in the System for Award Management at https://www.sam.gov; and

(2) Be registered to use WAWF at https://wawf.eb.mil/ following the step-by-step procedures for self-registration available at this web site.

(d) WAWF training. The Contractor should follow the training instructions of the WAWF Web-Based Training Course and use the Practice Training Site before submitting payment requests through WAWF. Both can be accessed by selecting the “Web Based Training” link on the WAWF home page at https://wawf.eb.mil/.

(e) WAWF methods of document submission. Document submissions may be via web entry, Electronic Data Interchange, or File Transfer Protocol.

(f) WAWF payment instructions. The Contractor shall use the following information when submitting payment requests and receiving reports in WAWF for this contract or task or delivery order:

(1) Document type. The Contractor shall submit payment requests using the following document type(s):

(i) For cost-type line items, including labor-hour or time-and-materials, submit a cost voucher.

(ii) For fixed price line items—

(A) That require shipment of a deliverable, submit the invoice and receiving report specified by the Contracting Officer.

To be determined at individual order level

(B) For services that do not require shipment of a deliverable, submit either the Invoice 2in1, which meets the requirements for the invoice and receiving report, or the applicable invoice and receiving report, as specified by the Contracting Officer.

To be determined at individual order level

(iii) For customary progress payments based on costs incurred, submit a progress payment request.

(iv) For performance based payments, submit a performance based payment request.

(v) For commercial financing, submit a commercial financing request.

(2) Fast Pay requests are only permitted when Federal Acquisition Regulation (FAR) 52.213-1 is included in the contract.

[Note: The Contractor may use a WAWF “combo” document type to create some combinations of invoice and receiving report in one step.]

(3) Document routing. The Contractor shall use the information in the Routing Data Table below only to fill in applicable fields in WAWF when creating payment requests and receiving reports in the system.

Routing Data Table* To be determined at individual order level

(4) Payment request. The Contractor shall ensure a payment request includes documentation appropriate to the type of payment request in accordance with the payment clause, contract financing clause, or Federal Acquisition Regulation 52.216-7, Allowable Cost and Payment, as applicable.

(5) Receiving report. The Contractor shall ensure a receiving report meets the requirements of DFARS Appendix F.

(g) WAWF point of contact.

(1) The Contractor may obtain clarification regarding invoicing in WAWF from the following contracting activity’s WAWF point of contact.

(2) Contact the WAWF helpdesk at 866-618-5988, if assistance is needed.

(End of clause)

Section I - Contract Clauses

CLAUSES INCORPORATED BY FULL TEXT

52.216-7 ALLOWABLE COST AND PAYMENT (AUG 2018)

(a) Invoicing.

(1) The Government will make payments to the Contractor when requested as work progresses, but (except for small business concerns) not more often than once every 2 weeks, in amounts determined to be allowable by the Contracting Officer in accordance with Federal Acquisition Regulation (FAR) subpart 31.2 in effect on the date of this contract and the terms of this contract. The Contractor may submit to an authorized representative of the Contracting Officer, in such form and reasonable detail as the representative may require, an invoice or voucher supported by a statement of the claimed allowable cost for performing this contract.

(2) Contract financing payments are not subject to the interest penalty provisions of the Prompt Payment Act. Interim payments made prior to the final payment under the contract are contract financing payments, except interim payments if this contract contains Alternate I to the clause at 52.232-25.

(3) The designated payment office will make interim payments for contract financing on the 30th day after the designated billing office receives a proper payment request.

In the event that the Government requires an audit or other review of a specific payment request to ensure compliance with the terms and conditions of the contract, the designated payment office is not compelled to make payment by the specified due date.

(b) Reimbursing costs. (1) For the purpose of reimbursing allowable costs (except as provided in subparagraph (b)(2) of the clause, with respect to pension, deferred profit sharing, and employee stock ownership plan contributions), the term "costs" includes only--

(i) Those recorded costs that, at the time of the request for reimbursement, the Contractor has paid by cash, check, or other form of actual payment for items or services purchased directly for the contract;

(ii) When the Contractor is not delinquent in paying costs of contract performance in the ordinary course of business, costs incurred, but not necessarily paid, for--

(A) Supplies and services purchased directly for the contract and associated financing payments to subcontractors, provided payments determined due will be made--

(1) In accordance with the terms and conditions of a subcontract or invoice; and

(2) Ordinarily within 30 days of the submission of the Contractor's payment request to the Government;

(B) Materials issued from the Contractor's inventory and placed in the production process for use on the contract;

(C) Direct labor;

(D) Direct travel;

(E) Other direct in-house costs; and

(F) Properly allocable and allowable indirect costs, as shown in the records maintained by the Contractor for purposes of obtaining reimbursement under Government contracts; and

(iii) The amount of financing payments that have been paid by cash, check, or other forms of payment to subcontractors.

(2) Accrued costs of Contractor contributions under employee pension plans shall be excluded until actually paid unless--

(i) The Contractor's practice is to make contributions to the retirement fund quarterly or more frequently; and

(ii) The contribution does not remain unpaid 30 days after the end of the applicable quarter or shorter payment period (any contribution remaining unpaid shall be excluded from the Contractor's indirect costs for payment purposes).

(3) Notwithstanding the audit and adjustment of invoices or vouchers under paragraph (g) of this clause, allowable indirect costs under this contract shall be obtained by applying indirect cost rates established in accordance with paragraph (d) of this clause.

(4) Any statements in specifications or other documents incorporated in this contract by reference designating performance of services or furnishing of materials at the Contractor's expense or at no cost to the Government shall be disregarded for purposes of cost-reimbursement under this clause.

(c) Small business concerns. A small business concern may receive more frequent payments than every 2 weeks.

(d) Final indirect cost rates. (1) Final annual indirect cost rates and the appropriate bases shall be established in accordance with Subpart 42.7 of the Federal Acquisition Regulation (FAR) in effect for the period covered by the indirect cost rate proposal.

(2)(i) The Contractor shall submit an adequate final indirect cost rate proposal to the Contracting Officer (or cognizant Federal agency official) and auditor within the 6-month period following the expiration of each of its fiscal years. Reasonable extensions, for exceptional circumstances only, may be requested in writing by the Contractor and granted in writing by the Contracting Officer. The Contractor shall support its proposal with adequate supporting data.

(ii) The proposed rates shall be based on the Contractor's actual cost experience for that period. The appropriate Government representative and the Contractor shall establish the final indirect cost rates as promptly as practical after receipt of the Contractor's proposal.

(iii) An adequate indirect cost rate proposal shall include the following data unless otherwise specified by the cognizant Federal agency official:

(A) Summary of all claimed indirect expense rates, including pool, base, and calculated indirect rate.

(B) General and Administrative expenses (final indirect cost pool). Schedule of claimed expenses by element of cost as identified in accounting records (Chart of Accounts).

(C) Overhead expenses (final indirect cost pool). Schedule of claimed expenses by element of cost as identified in accounting records (Chart of Accounts) for each final indirect cost pool.

(D) Occupancy expenses (intermediate indirect cost pool). Schedule of claimed expenses by element of cost as identified in accounting records (Chart of Accounts) and expense reallocation to final indirect cost pools.

(E) Claimed allocation bases, by element of cost, used to distribute indirect costs.

(F) Facilities capital cost of money factors computation.

(G) Reconciliation of books of account (i.e., General Ledger) and claimed direct costs by major cost element.

(H) Schedule of direct costs by contract and subcontract and indirect expense applied at claimed rates, as well as a subsidiary schedule of Government participation percentages in each of the allocation base amounts.

(I) Schedule of cumulative direct and indirect costs claimed and billed by contract and subcontract.

(J) Subcontract information. Listing of subcontracts awarded to companies for which the contractor is the prime or upper-tier contractor (include prime and subcontract numbers; subcontract value and award type; amount claimed during the fiscal year; and the subcontractor name, address, and point of contact information).

(K) Summary of each time-and-materials and labor-hour contract information, including labor categories, labor rates, hours, and amounts; direct materials; other direct costs; and, indirect expense applied at claimed rates.

(L) Reconciliation of total payroll per IRS form 941 to total labor costs distribution.

(M) Listing of decisions/agreements/approvals and description of accounting/organizational changes.

(N) Certificate of final indirect costs (see 52.242-4, Certification of Final Indirect Costs).

(O) Contract closing information for contracts physically completed in this fiscal year (include contract number, period of performance, contract ceiling amounts, contract fee computations, level of effort, and indicate if the contract is ready to close).

(iv) The following supplemental information is not required to determine if a proposal is adequate, but may be required during the audit process:

(A) Comparative analysis of indirect expense pools detailed by account to prior fiscal year and budgetary data.

(B) General organizational information and limitation on allowability of compensation for certain contractor personnel. See 31.205-6(p). Additional salary reference information is available at https://www.whitehouse.gov/wp-content/uploads/2017/11/ContractorCompensationCapContractsAwardedBeforeJune24.pdf and https://www.whitehouse.gov/wp-content/uploads/2017/11/ContractorCompensationCapContractsAwardedafterJune24.pdf.

(C) Identification of prime contracts under which the contractor performs as a subcontractor.

(D) Description of accounting system (excludes contractors required to submit a CAS Disclosure Statement or contractors where the description of the accounting system has not changed from the previous year's submission).

(E) Procedures for identifying and excluding unallowable costs from the costs claimed and billed (excludes contractors where the procedures have not changed from the previous year's submission).

(F) Certified financial statements and other financial data (e.g., trial balance, compilation, review, etc.).

(G) Management letter from outside CPAs concerning any internal control weaknesses.

(H) Actions that have been and/or will be implemented to correct the weaknesses described in the management letter from subparagraph G) of this section.

(I) List of all internal audit reports issued since the last disclosure of internal audit reports to the Government.

(J) Annual internal audit plan of scheduled audits to be performed in the fiscal year when the final indirect cost rate submission is made.

(K) Federal and State income tax returns.

(L) Securities and Exchange Commission 10-K annual report.

(M) Minutes from board of directors meetings.

(N) Listing of delay claims and termination claims submitted which contain costs relating to the subject fiscal year.

(O) Contract briefings, which generally include a synopsis of all pertinent contract provisions, such as: Contract type, contract amount, product or service(s) to be provided, contract performance period, rate ceilings, advance approval requirements, pre-contract cost allowability limitations, and billing limitations.

(v) The Contractor shall update the billings on all contracts to reflect the final settled rates and update the schedule of cumulative direct and indirect costs claimed and billed, as required in paragraph (d)(2)(iii)(I) of this section, within 60 days after settlement of final indirect cost rates.

(3) The Contractor and the appropriate Government representative shall execute a written understanding setting forth the final indirect cost rates. The understanding shall specify (i) the agreed-upon final annual indirect cost rates, (ii) the bases to which the rates apply, (iii) the periods for which the rates apply, (iv) any specific indirect cost items treated as direct costs in the settlement, and (v) the affected contract and/or subcontract, identifying any with advance agreements or special terms and the applicable rates.