A01_W91CRB-14-T-0014_New_Financial_Statement_PWS.docx

Draft for New Contract

Performance Work Statement (PWS)

Part 1 General Information

1.1 Description of Services/Introduction: The contractor shall provide all personnel, equipment, tools, materials, supervision, and other items and non-personal services necessary to prepare and publish the Army’s General Fund, Working Capital Fund, and Civil Works Fund quarterly and annual Financial Statements as defined in this Performance Work Statement except as specified in Part 3 as government furnished property and services. The contractor shall perform to the standards in this contract.

1.2 Background: In compliance with the Chief Financial Officer (CFO) Act of 1990, the Army is one of the Federal entities required to submit audited financial statements. Financial statements are retrospective and must be prepared covering each calendar quarter. However the annual financial statement, prepared as of the end of each fiscal year, September 30, is meticulously compiled, published, and distributed within DoD, including to Congressional committees. The Army is now under audit. There will be extra Congressional focus, and Government Accountability Office oversight. Auditors from many sources will be the Army’s norm from this point forward. The contractor performing this effort must be able to handle the complexity, volume, and agility to adjust plans to meet deadlines. The overarching nature of this work culminates with the financial statements, but is based on a deep knowledge of the operation on which the statements are based.

1.3 Objectives: The objective is compilation and publication of the Army’s audited financial statements, and the Schedule of Budgetary Activity (SBA). Data for compilation in the Financial Statements comes from financial systems, and manual and automated data calls which must be analyzed and verified within very compressed time schedules, as mandated by the Office of the Under Secretary of Defense (Comptroller) and the Office of Management and Budget (OMB). The contractor shall obtain and enter the required data into the Defense Finance and Accounting Service (DFAS) or Office of the Secretary of Defense (OSD) system(s) as required for processing and publication (The Army will facilitate contractor access to financial and reporting systems). Additional tasks are for supporting the budget execution report process, monthly trial balance submission, financial data analysis and remediation of issues found during audits and exams.

1.4 Scope: The contractor shall assist the Army with compiling and publishing the Army Financial Statements. Services include providing expert advice with regard to OMB and OSD Financial Statement requirements and with appropriate Standard General Ledger Account codes for transactions and analysis. Scope includes travel to DFAS-Indianapolis (Army General Fund) and DFAS-Columbus (Army Working Capital Fund) for approximately 5 days at the end of each calendar quarter to provide onsite advice and counsel to the Army concerning DFAS compilation and processing of financial statement data. The contractor shall be available approximately 12 hours a day for 14 consecutive days commencing with travel to the applicable DFAS Center for financial statement review. The purpose is to assist the Army in reviewing and approving the statements and statement footnotes and then to answer Army management, DFAS, OSD, and OMB questions concerning the financial statements. Contractor will also prepare briefings on the financial statements as well as on other financial statement related deliberations and decisions. Scope includes the Army General Fund Financial Statements and the Army Working Capital Fund Financial Statements. It also includes publication of the annual U.S Army Corps of Engineers Civil Works Financial Statements.

1.5 Period of Performance: The period of performance shall be for one (1) Base Year of 12 months, beginning 1 August 2016, and for two (2) 12-month option years. The Period of Performance reads as follows:

Base Year – 1 August 2016 – 31 July 2017 Option Year I – 1 August 2017 – 31 July 2018 Option Year II – 1 August 2018 – 31 July 2019

1.6 General Information

1.6 .1 Quality Control: The contractor shall develop and maintain an effective quality control (QC) 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 requirements of the contract. As a minimum, the contractor shall develop quality control procedures that address the areas identified in Technical Exhibit 1, “Performance Requirements Summary.” 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 contract 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. Reserved

1.6.4 Recognized Holidays: The contractor is not required to perform services on these days unless they fall within the fourteen (14) consecutive day period that begins with the day travel to DFAS-Indianapolis and DFAS-Columbus begins after the end of each calendar quarter.

Holidays:

1.6.5 Hours of Operations/Place of Performance: The contractor is responsible to be available and working between the hours of 8:00 AM and 5:00 PM Monday thru Friday except Federal holidays, noted in 1.6.4, or when the Government facility is closed. The contractor must at all times maintain an adequate work force for the uninterrupted performance of all tasks defined within this statement of work when the Government facility is not closed. The contractor must be available 8:00 AM thru 8:00 PM for 14 consecutive days beginning with the travel day to DFAS-Indianapolis or DFAS-Columbus for compilation and review of quarterly financial statements. When hiring personnel, the contractor shall keep in mind that the stability and continuity of the work force are essential. The place of duty for the 5 days at DFAS-Indianapolis and DFAS-Columbus is with the Army team at DFAS-Indianapolis and DFAS-Columbus. The place of duty at Army Headquarters is with the Army Financial Statement team, currently at 2521 South Clark St, Arlington, VA (Polk Building) if sufficient facilities are available. If facilities are not available at the Polk Building, contractor personnel must be available by telephone and e-mail during the hours listed above.

1.6.6 Security Requirements: At least one contractor employee for the General Fund Financial Statements and one contractor employee for the Working Capital Fund Financial Statements must possess a secret security clearance upon award of contract. Other contractor employees must be eligible for award of a secret security clearance and upon award of contract must immediately begin processing for an interim secret security clearance.

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 Army installations, facilities and controlled access areas shall complete AT Level I awareness training within 30 calendar days after contract start date or effective date of incorporation of this requirement into the contract, whichever is applicable. The contractor shall submit certificates of completion for each affected contractor employee and subcontractor employee, to the COR or to the contracting officer, if a COR is not assigned, within 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.

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.

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 2013 calendar days of new employees commencing performance with the results reported to the COR NLT 30 calendar days after contract award.

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) cortication. Per DoD 8570.01-M , DFARS 252.239.7001 and AR 25-2, the 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.

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

1.6.6.2 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. 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.

1.6.6.2.1 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.

1.6.6.2.2 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.

1.6.6.2.3 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.

1.6.6.2.4 Conservation of 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.

1.6.8 Special Qualifications: All contractor personnel shall have a Bachelor’s degree in accounting or business related degree from an accredited institution of higher learning. At a minimum, key contractor personnel serving as the Subject Matter Expert (SME) leads on both the General Fund and Army Working Capital Fund teams shall possess a valid and current Certified Public Accountant (CPA) license issued by an accredited State Board of Accountancy and have a familiarity with government auditing and experience with DOD audit readiness. As a firm, the contractor personnel shall have at least two year’s experience working with the requirements of the Chief Financial Officer (CFO) Act of 1990; the Federal Financial Management Improvement Act; Office of Management and Budget requirements for financial statements and financial systems, as well as the standards issued by the Federal Accounting Standards Advisory Board (FASAB). As a firm, the contractor personnel shall have at least two years experience working with the United States Standard General Ledger (USSGL), the DoD Standard Chart of Accounts, and demonstrate how Army processes affect general ledger accounts. The contractor personnel must have at least one year’s experience researching the Department of Defense Financial Management Regulations (DoD FMR), and Treasury Financial Manual. The contractor firm shall have a least one year’s experience working with the Army, Defense Finance and Accounting Service (DFAS), and Office of the Secretary of Defense (OSD) systems used to produce the Army Financial Statements. The contractor firm shall describe its knowledge and experience of the OSD Financial Improvement and Audit Readiness (FIAR) Plan and SFIS. The Government requires that there be at least one person working on this contract that has at least three year’s documented experience with SAP Public Sector and Federal Accounting, including SAP financials (FI) and funds management (FM). The experience shall include the latest SAP environment (ECC 6.0). At least two of those years must be experience with GFEBS, GCSS-Army, or LMP. The Government requires that at least one person working on the team have at least two years’ experience in Financial Forensics or Forensic Accounting.

1.6.8.1 Key Personnel Qualifications. Key personnel are considered those vital to ensuring the success of the contracted action. This action is not for standard out of the box accounting. For this action, five of the contractor personnel are considered key personnel; the Program (or Project) Manager, the Subject Matter Expert (SME) Lead for the General Fund Financial Statements, the SME Lead for the Working Capital Fund Financial Statements, the Forensic Accountant, and the SAP Expert. The Government requires that the SME Lead working full time on the Army General Fund Financial Statement team and the SME Lead working full time on the Army Working Capital Fund Financial Statement team have a valid and current Certified Public Accountant (CPA) license issued by an accredited State Board of Accountancy. The Lead Army Working Capital Fund SME shall have at least three years of specific experiences relative to working capital funds operations, accounting, and budget. The Forensic Accountant must have a tested certification such as CPA, Certified Fraud Examiner, (CFE), Certified Forensic Accountant (CFA), Certified Information Systems Auditor (CISA) or a Master’s Degree in Forensic Accounting. Details of all experiences shall be explicitly included in resumes and be verifiable.

1.6.8.2 Supporting Staff Qualifications. The supporting staff are also integral to success of the effort. They support the key personnel in 1.6.8.1 and should also have the Bachelor’s degree qualifications listed in Section 1.6.8. Supporting staff include staff accountants to support each SME lead, financial analysts, technical writers to produce the annual statement, and the financial statement publisher. The staff accountants and financial analysts that support the SME leads in section 1.6.8.1 should demonstrate an ability to analyze complex accounting data and have at least one year experience compiling or analyzing Army, DOD, or federal government financial statements. The technical writer (s) must have at least 2 year’s experience in writing professional quality financial statements and documents IAW Section 1.6.8; and can have a degree in Technical Writing. Details of all experiences must be explicitly included in resumes and be verifiable.

1.6.9 Post Award Conference/Periodic Progress Meetings: The contractor agrees to attend any post award conference convened by the contracting activity or contract administration office in accordance with Federal Acquisition Regulation Subpart 42.5. The contracting officer, Contracting Officers Representative (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 Officers Representative (COR): The COR is

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; 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.

1.6.11 Contract Manager: The contractor shall provide a contract manager who shall be responsible for the performance of the work. The name of this person and an alternate who shall act for the contractor when the manager is absent shall be designated in writing to the contracting officer. The contract manager or alternate shall have full authority to act for the contractor on all contract matters relating to daily operation of this contract.

1.6.12 Identification of Contractor Employees: All contract personnel attending meetings, answering Government telephones, and working in other situations where their contractor status is not obvious to third parties are required to identify themselves as such to avoid creating an impression in the minds of members of the public that they are Government officials. They must also ensure that all documents or reports produced by contractors are suitably marked as contractor products or that contractor participation is appropriately disclosed. Contractor personnel will be required to wear a Government issued building pass while in Government buildings.

Part 2 Definitions &Acronyms

Contracting Officer’s Representative (COR) – A representative from the requiring activity assigned by the Contracting Officer to perform surveillance and to act as liaison to the contractor.

Defective Service – A service output that does not meet the standard of performance associated with it in the Performance Work Statement.

PWS – Performance Work Statement

Quality Assurance – Those actions taken by the Government to assure services meet the requirements of the Performance Work Statement.

Quality Assurance Surveillance Plan (QASP) – An organized written document specifying the surveillance methodology to be used for surveillance of contractor performance.

Quality Control – Those actions taken by a contractor to control the performance of services so that they meet the requirements of the PWS.

AAA – Army Audit Agency

ASA (FM&C) – Assistant Secretary of the Army (Financial Management and Comptroller)

CCE – Contracting Center of Excellence

COA – Chart of Accounts

DASA(FIM) – Deputy Assistant Secretary of the Army (Financial Information Management)

DASA(FO) - Deputy Assistant Secretary of the Army (Financial Operations)

DCM – Data Collection Module

DCMO – Deputy Chief Management Officer

DDRS -B– Defense Departmental Reporting System- Budgetary

DDRS -AFS– Defense Departmental Reporting System- Audited Financial Statements

DFAS – Defense Finance and Accounting Service

DOD – Department of Defense

DoD SCOA – DOD Standard Chart of Accounts

DoDIG – Department of Defense Inspector General

EL – Environmental Liabilities

ERPs – Enterprise Resource Planning Systems

FFMIA – Federal Financial Management Improvement Act

GFE – Government Furnished Equipment

GLAC – General Ledger Account

GTAS – Governmentwide Treasury Account Symbol Adjusted Trial Balance System

I and OM&S – Inventory and Operating Materials and Supplies

ICOFR – Internal Controls Over Financial Reporting

JV – Journal Voucher

ME – Military Equipment

MD&A – Management Discussion and Analysis

NFR – Notice of Findings and Recommendations

OASA (FM&C) – Office of the Assistant Secretary of the Army (Financial Management and Comptroller)

OUSD(C) – Office of the Under Secretary of Defense (Comptroller)

OMB – Office of Management and Budget

PMA – President’s Management Agenda

SAP© FI – SAP© ERP Financial solutions

SBA – Schedule of Budgetary Activity

SFIS – Standard Financial Information Structure

SOF – Status of Funds

TB – Trial Balance

USD(C) – Under Secretary of Defense (Comptroller)

USSGL – United States Standard General Ledger

Part 3 Government Furnished Property, Equipment, and Services

3.1 General: The Government shall provide the facilities, equipment, materials and/or services listed below.

3.2 Equipment: The Government will provide access to a computer, printer and telephone for at least seven (7) contractor personnel.

3.3 Services:

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

3.4 Facilities: The Government will furnish the necessary workspace for at least seven (7) contractor staff to include desk space, telephone, computer and other items necessary to maintain an office environment.

Part 4 Contractor Furnished Items and Services

4.1 General: Except for those items specifically stated to be Government furnished in Part 3, the contractor shall furnish everything required to perform this PWS.

4.2 Secret Clearance: At least one contractor employee for the General Fund Financial Statements and one contractor employee for the Working Capital Fund Financial Statements must possess a secret security clearance upon award of contract. Other contractor employees must be eligible for award of a secret security clearance and upon award of contract must immediately begin processing for an interim secret security clearance. The contractor’s employees performing work in support of this contract shall have been granted a SECRET security clearance from the appropriate Federal Government agency.

Part 5 Specific Tasks

5.1 Basic Services: The contractor shall provide the following services (See CDRLs for a listing of all deliverables below):

5.1.1 Compile and publish the Army’s Civil Works Fund Annual Financial Report.

5.1.2 Compile and publish the Army General Fund (GF) and Army Working Capital Fund (AWCF) Annual Financial Report, quarterly Financial Statements, and the General Fund Schedule of Budgetary Activity.

5.1.3 Army GF and AWCF Financial Statements: The contractor will accomplish the following tasks which will be identified with an “A” for the annual financial statements prepared as of 30 September each year and a “Q” for the quarterly financial statements prepared at the end of the remaining 3 calendar quarters (31 December, 31 March, and 30 June):

5.1.3.1 – A - Produce an electronic Annual Financial Report Compilation Milestone Plan based upon past practices, as well as DFAS, OMB, and OSD guidance. This plan will be a living document that is updated as changes are made in the process until the Army forwards its annual financial statements to OSD.

5.1.3.2 – A & Q – Prepare, coordinate, and issue signed data call memorandums, receive and analyze data. I input data into appropriate DFAS or OSD system(s), currently DDRS and DCM. Currently data calls are used to collect data on the following subjects: internal use software, general property & equipment, real property, national defense equipment, heritage and stewardship assets, capital and operating leases, munitions quantities and valuation, litigation, torts, personal and civil claims, unrecorded liabilities, contingent liabilities, intra-governmental liabilities, actuarial liabilities, environmental liabilities, operating materials and supplies, other liabilities (intra-governmental and nonfederal), foreign military sales, prior period adjustments, investments in state and local governments, research and development investments, and deferred maintenance.

5.1.3.3 – A - Prepare a draft of the Management Discussion and Analysis (MD&A) section of the financial statements. Separate MD&As are prepared for each of the three (3) categories of financial statements: General Fund (GF), Working Capital Fund (WCF), and Civil Works (CW). An abbreviated MDA is prepared for the Statement of Budgetary Activity.

5.1.3.4 –A - Prepare a draft of the Secretary of the Army Letter, the Assistant Secretary of the Army (Financial Management and Comptroller) letter, and the Assistant Secretary of the Army (Civil Works) letter that are published with the Financial Statements.

5.1.3.5 – A - Review the Legal Representation Letter and the Management Representation Letter for the financial statements and the SBA and provide suggested changes.

5.1.3.6 – A & Q - Assist personnel in the office of the ASA(FM&C), DFAS, involved Army staff, and Army Commands to prepare the Required Supplementary Information and the Required Supplementary Stewardship Information.

5.1.3.7 – A - Coordinate with Army staff and Army Commands/Direct Reporting Units to obtain photographs, videos, and supplemental explanatory data and charts for the Management Discussion and Analysis (MD&A) section of the statements and performance measurement data for the performance measurement/President’s Management Agenda sections of the 3 sets of financial statements (General Fund, Working Capital Fund, and Civil Works)

5.1.3.8 - A and Q – Assist in preparing and accompany Army employees to all financial statement briefings and meetings; including the quarterly reviews at DFAS-Indianapolis and DFAS-Columbus.

5.1.3.9 – A & Q – In the 14 consecutive days timeframe after each calendar quarter, beginning with the day travel to DFAS-Indianapolis and DFAS-Columbus begins, assist the Government in researching and writing answers to questions from Army, DFAS, USD(C), AAA, DoDIG; and in preparing management briefings on the financial statements and footnotes to the financial statements. Assist in researching Action Items from the quarterly reviews.

5.1.3.10 – A – Submit five (5) theme proposals to the ASA(FMC). From the selected theme, develop three (3) layout options of the printed financial statements for selection and approval by the ASA (FM&C) and the US Army Corps of Engineers.

5.1.3.11 – A – Print and bind at contractor expense, on high quality paper, in color, with glossy pages and photos, 250 bound copies of the financial statements; one book for Army General Fund and Army Working Capital Fund, and one book for Civil Works Fund. Each copy will have as an insert a CD-ROM. The CD-ROM will contain all the information that is in the bound copies of the financial statements and will include hot links to Army web sites as well as other appropriate documents. The contractor shall provide an additional 100 copies of each CD ROM. The contactor will also mail or deliver the copies in accordance with a Government approved mailing/distribution list. An additional 30 spiral bound copies of the Army General Fund and Army Working Capital Fund financial statements shall be provided to the Director, Financial Reporting. The contractor will also post a copy on the financial statements on the ASA(FMC) website. Comment by Anitra Akanbi: Need to change the CDRLS to match these numbers.

5.2 Assist ASA(FMC) subject matter experts (SMEs) on financial statement issues that relate to General Fund and Working Capital Fund Enterprise Resource Planning Systems, legacy systems, and operational systems having a financial statement impact (e.g. property systems).

5.3 Perform Accounting Data Analysis: The contactor shall assist ASA (FM&C), DFAS, involved Army staff, and other stakeholders monthly, to analyze the Army General Fund and Army Working Capital Fund accounting data from source documents, feeder systems, and transmit that data into the respective accounting systems and DoD consolidating financial statement system for the affected reporting period. The contractor will assist in identifying and analyzing the accounting aspects of business events, account fluctuations, account adjustments, and ratio analyses significant to monthly, quarterly, and fiscal yearend financial statements, financial statement footnotes, (including the SBA) and management questions concerning both. They will present monthly reports detailing results of the financial analysis that may require management attention. The contractor will provide support services to accomplish the following list of tasks, including but not limited to:

5.3.1 Abnormal Balances: Regularly run reports from the source system (ERP and DDRS) to monitor general ledger account codes (GLACs) which are in an abnormal position. Research any abnormal balances identified to determine the root causes. Make recommendations to ASA (FM&C) staff on the actions and time necessary to correct the abnormal balances, correcting as many as possible before the next reporting period. Track efforts to identify issues that reoccur, and report trend data.

5.3.2 Journal Vouchers: Review monthly and quarterly journal voucher packages prepared by DFAS (Indianapolis and Columbus) Departmental Reporting in DDRS-B and DDRS-AFS at dollar levels designated in the applicable Army DFAS MOU. The JVs the contractor reviews must be provided to Army financial reporting staff within 2 days of receipt from DFAS, to allow Army review, approval, and reply back to DFAS within agreed upon timeframes. Identify errors, perform root cause analysis to modify or correct data of the affected period and assist the Army with corrections. In coordination with appropriate stakeholders, corrections should be made before the next reporting period, barring unforeseen circumstances. Determine whether corrections to data within the source financial system are necessary to prevent having to prepare DDRS JVs. Review field level monthly JVs and adjustments in the Army’s financial ERP systems. Identify errors and perform root cause analysis and assist the Army with corrections to determine why the JVs were needed to modify or correct data of the affected period. Provide recommendations to ASA (FM&C) staff on the actions necessary to correct source system data and prevent the need for the JVs and adjustments. Corrections should be proposed to ASA (FM&C) staff before the next reporting period, barring unforeseen circumstances.

5.3.3 Chart of Accounts: At least annually, review the most current guidance from Treasury and OSD(C) regarding the USSGL and DOD SCOA, respectively. Perform a comparison between the DOD SCOA and GFEBS’ Reporting COA and identify any additions or removals which should be made to ensure the source systems’ compliance with the DOD SCOA. Perform a comparison between the USSGL and systems’ Reporting COA and identify any additions or removals which should be made to ensure the systems’ compliance with the USSGL. Provide the listing of proposed changes to ASA (FM&C) staff. Perform a detailed analysis of the accounts, transaction types, and reports to which the accounts map. Document mapping and posting logic for new accounts. Ensure applicable job aids and SOPs are up to date. Identify financial reporting processes not covered by SOPs.

5.3.4 Posting Logic documentation: Work with ERP system integrators to ensure posting logic and accounting transaction pro forma documentation is accurate and complete. Documentation should be reviewed and revised as general ledger accounts change and upon major configuration changes in the systems.

5.3.5 SFIS and GTAS Compliance: Review the most current guidance from the DCMO on SFIS requirements. Review Army Trial Balances to ensure compliance with the SFIS and GTAS Guidance in effect. Assist Army in identifying corrections needed for compliance. Provide assistance and support as needed during any SFIS and GTAS related reviews or audits. Assist the Army in developing and executing a plan to comply with the OSD DCFO “balanced trial balance” requirement in the enterprise financial systems prior to submitting the trial balances to the Defense system (DDRS) for reporting.

5.3.6 Tie-point/GTAS edit Analysis: Provide assistance and support as needed to review the GLAC mapping and formulas for tie-points and GTAS validations, perform research to identify the root causes of tie-point imbalances, and make recommendations to ASA (FM&C) staff on actions necessary to correct any tie-point imbalances in trial balance data. Corrections should be proposed to ASA (FM&C) and DFAS staff before the next reporting period, barring unforeseen circumstances, in coordination with appropriate stakeholders (e.g. Army ERP PMOs, DASA FIM, DFAS).

5.3.7 Audit readiness support: Provide assistance and support to the audit readiness teams as needed regarding areas impacting the financial reports. Support the Financial Reporting Directorate’s efforts in documenting action plans to address Notices of Findings and Recommendations (NFRs) received from auditors. Work jointly with Financial Reporting to ensure that all processes involved with processing trial balances and data calls to produce auditable financial statements and schedules are fully documented (and kept current).

5.3.7.1 Internal Controls Over Financial Reporting (ICOFR) Material Weaknesses. Provide assistance and support to Financial Operations (FO) to correct ICOFR material weaknesses. Assist financial reporting for those material weaknesses relating directly to financial reports. Provide responses to the Independent Public Accountant (IPA) for Notice of Findings and Recommendations (NFRS) addressing area covered by financial reporting.

5.3.7.2 Systems FFMIA: Assist FOR with FFMIA system attestation process. Coordinate with system proponents to ensure the Army strategy is kept current and systems are current with the latest version of the DFAS Blue Book and Treasury FFMIA requirements. Assist financial reporting with review and coordination of the end to end FFMIA system capability document.

5.3.7.3 Field level financial reporting support: Assist FOR with field level financial reporting oversight and review of financial data. This could include site visits to field locations identified as having systemic issues affecting the overall Army balances in financial reports and reconciliations.

5.4 Mock Year-end and Fiscal Year End closing activities. Participate in closing activities for both General Fund and Working Capital Fund to ensure issues affecting the quarterly and annual statements are identified and resolved prior to year-end. Participate in developing corrective action plans for items not resolved prior to year-end.

5.5 Submit weekly and monthly status reports.

5.5.1 Submit a weekly report not later than 9:00 AM the first work day of each work week. The report will contain a detailed list of activities/meetings conducted the previous week. Report will contain specifics concerning purpose, attendees, outcomes, alternatives considered, and follow-on actions/meetings. The report will also contain activities/meetings occurring the current week and scheduled future meetings.

5.5.2 Submit a monthly report not later than the 14th workday of the month following the month being reported. The report will contain detailed activities/meetings of the reported month. It will also include planned activities/meetings for the month following the reported month.

5.5.3 Submit significant event bullets for the ASA(FMC) weekly update in accordance with internally established requirements. Provide other status data as requested by Army leadership.

Part 6 Applicable Publications

6.1 Publications applicable to this PWS are listed below. Knowledge of, and ability to apply information in publications is mandatory. All publications listed are available via the internet online at the internet address specified.

Public Laws available online at http://thomas.loc.gov

Public Law 101-576, Chief Financial Officer Act of 1990 Public Law 103-62, Government Performance and Results Act of 1993 Public Law 103-356, Government Management Reform Act of 1994 Public Law 104-208, Federal Financial Management Improvement Act of 1996

Federal Accounting Standards Advisory Board Statements of Federal Financial Accounting Standards (SFFAS) and Statements of Federal Financial Accounting Concepts (SFFAC) available online at http://www.fasab.gov

Department of Defense Financial Management Regulation, available online at http://www.dtic.mil/comptroller/fmr

Office of Management and Budget (OMB) Bulletin 101-02, Audit Requirements for Federal Financial Statements, available online at http://www.whitehouse.gov/omb/financial/index/html

Office of Management and Budget (OMB) Circular A-136, Financial Reporting Requirement, as amended, available online at http://whitehouse.gov/omb/circulars/index.html

Questions for Market Research

1. Do you currently have personnel on staff with 3 year’s recent experience (within over the last 5 Years) with:

a. Federal Government Accounting

b. DOD Financial Statements

c. Army Working Capital Fund Accounting/Budget

d. SFFAS

e. DDRS

f. SAP FI

2. Do you currently have Forensic accountants on staff with DOD accounting experience?

3. How many people do you currently have on board for this effort?

4. Do you plan to hire additional staff to meet the requirements?

5. Do your current employees meet the special qualifications desired?

6. Do you have experience producing professional publications that will be submitted to OMB and Congress?

7. Have you performed as the prime contractor on a high-visibility, multi-year, multi-location financial accounting and audit readiness (preparation) contract?