Pre-Solicitation Industry Questions and Govt Responses.pdf

Audit Support and Financial Management Transformation

W91CRB-22-R-0002

Pre-Solicitation Questions and Comments SSN Posted 04.25.2022

No. Page

Section, Paragraph, or Attachment Question/Comment/Clarification Government Response

Sections L & M Questions/Clarifications/Comments

1 2 and

Section L Proposal Submission Requirements, #6;

Volume 4 – Factor

III – SB

Participation

Section L, Proposal Submission Requirements Number 6 states, “No pricing information shall be in any volumes other than Factor IV – Price.” However, page 10 requires the Small Business (SB) Participation Plan to include the estimated total dollar value subcontracted to each firm and subcontracted to each SB category.

Would the Government confirm such relevant pricing information is allowable in Volume V – Factor III?

The Government is requesting dollar amounts in Factor III Subcontracting Plan in addition to percentages. Section L, Proposal Submission requirements #6 wording has been updated.

2 2 Section L Proposal Submission Requirements, #4

Would the Government allow offerors to include a List of Exhibits (i.e., tables and graphics)? If so, would the Government confirm they will be excluded from page count?

Tables and graphics are included from the page count per Section L, Proposal Submission Requirements, #11 “Note”.

3 3 Section L Proposal Submission Requirements, #9

Would the Government confirm that information excluded from the page count (e.g., résumés, Table of Contents) may be designated by different numbering (i.e., Roman Numerals) to indicate that they are excluded from page count?

The Government confirms that information excluded from the page count may be designated by different numbering.

4 3 Section L Proposal Submission Requirements, #9

Would the Government confirm information in the headers/footers (e.g., company and solicitation designations, etc.) may be included within the required page margins?

Section L, Proposal Submission Requirements, #9 now includes “all pages of each volume shall be appropriately numbered and identified by the complete company name, date, and RFP number in the header and/or footer.

5 3 Section L Proposal Submission Requirements, #9

Would the Government confirm that it will accept a smaller font size for the following, assuming the text is still easy-to-read:

Headers/footers – Graphics - Cover page (i.e., disclosure language).

A smaller font in headers, graphics, cover page are acceptable.

6 3 Section L Proposal Submission Requirements, #11

Would the Government confirm if electronic submissions by e-mail are limited to a maximum size (e.g., 5 MB)?

The Government will accept proposals via email or via DoD SAFE at https://safe.apps.mil.

Solicitation has been updated accordingly..

7 3 Section L Proposal Submission Requirements, #11

Would the Government confirm letters of commitment are only required for personnel that are not current employees?

Confirmed; section wording update to reflect “not currently employed”.

8 5

Section L Proposal Submission Requirements, Vol 2 - Solution Development - General

All the scenarios are referencing United States Army (Army)-level solution development. Would the Government clarify why an Army Materiel Command (AMC)-specific solicitation requires an enterprise solution? Additionally, would the Government confirm the solicitation should be focused on AMC issues and not at the Army enterprise-level?

This effort also includes support to ASA(FM&C) for the AWCF. PWS will be updated accordingly.

9 5 Section L Proposal Submission

This Sources Sought Solicitation has provided four scenarios as evaluation factors if and when a Request for Proposal (RFP) is

Offering the solicitation to only Independent Public Accountants (IPA) firms limits the

Pre-Solicitation Questions and Comments SSN Posted 04.25.2022

No. Page

Section, Paragraph, or Attachment Question/Comment/Clarification Government Response

Sections L & M Questions/Clarifications/Comments Requirements, Vol 2 - Solution Development - General released. These scenarios are a mirror image of the requirements released by Headquarters Department of the Army (HQDA) in September of 2018, which required a Certified Public Accounting (CPA) firm to be the prime vendor, only accepted bids from CPA firms, and was awarded to a CPA firm. Given the Army has been under financial statement audit in Fiscal Years (FY) 2018, 2019, 2020, and 2021, there have been a number of findings and recommendations. Due to the auditor findings and recommendations, the landscape has changed, as have the requirements. To best address the issues discovered by the auditors, the Government awarding to a CPA firm is paramount.

competition. The NDAA now states that a CPA is no longer a requirement. Thus, AMC is requesting a firm that allows us to open the aperture to a diverse skilled work force to assist with audit readiness. This will include logisticians, supply chain management, data analytics, business operation orientation as well as skilled accountants and auditors in order to drive change to help move this audit forward.

10 6

Section L Proposal Submission Requirements, Vol 2 - Solution Development - General

Scenario #2, Statement of Assurance, references a function of the Assistant Secretary of the Army (ASA) Financial Management and Comptroller (FM&C) component. Would the Government clarify why an AMC-specific solicitation requires Statement of Assurance activities when all the information is consolidated and reported out at the ASA FM&C-level?

This effort will be supporting ASA (FM&C) AWCF audit. Also AMC submits a Statement to ASA (FM&C) which is included in their annual Statement of Assurance

11 6

Section L Proposal Submission Requirements, Vol 2 - Solution Development - General

Scenario #3, Funds Balance with Treasury (FBWT), references a function of the ASA FM&C component. Would the Government clarify why an AMC-specific solicitation requires FBWT reported in the Statement of Assurance activities when all the information is consolidated and reported out at the ASA FM&C-level?

This effort will be supporting ASA (FM&C) AWCF audit. Also AMC submits a Statement to ASA (FM&C) which is included in their annual Statement of Assurance

12 9 Section L Volume III – Factor 2 – Past Performance, #3

Would Government consider accepting Contractor Performance Assessment Reporting System (CPARS) Reports in lieu of Past Performance Questionnaires (PPQ)?

CPARS reports should NOT be submitted in lieu of the Past Performance Questionnaires (PPQ), and this wording has been added to Section III. The government will be independently reviewing CPARs reports and is not requesting submission of CPARS reports with the proposal.

13 9

Section L Proposal Submission Requirements; Vol.

To ease administration and reduce procurement and acquisition lead time, would the Government please release this solicitation under the GSA MAS program?

The Government will not be releasing this solicitation under the GSA MAS program.

14 11 Section L Proposal Submission

Because this will be a commercial item procurement for Time and Materials (T&M) / Firm Fixed Price (FFP) services, would the Government clarify if AMC will remove all references to Federal

Section L has been updated to reflect Price analysis. The FAR Part 15 reference is acceptable and will not be removed as it covers

Pre-Solicitation Questions and Comments SSN Posted 04.25.2022

No. Page

Section, Paragraph, or Attachment Question/Comment/Clarification Government Response

Sections L & M Questions/Clarifications/Comments Requirements; Vol.

Acquisition Regulation (FAR) Part 15, Cost Accounting Standards (CAS), and the requirement to provide a cost build (e.g., fringe, overhead, General and Administrative [G&A])? Instead, the final solicitation would appropriately require submission of fully burdened labor rates, hours, and Other Direct Costs (ODC) / Travel to support the offeror’s proposed price.

solicitation requirements, evaluation criteria, cost/price considerations, exchanges with Offerors, and debriefing requirements.

PWS Questions/Clarifications/Comments

15 PWS, General

Would the Government clarify why AMC is procuring the same work in 2022 as was procured by HQDA (ASA FM&C) in 2018?

The Army’s requirements in this solicitation are outdated and obsolete. The requirements in this solicitation match a 2018 operating environment. Since that time, the Army has been under financial statement audit in FYs 2018, 2019, 2020, and 2021. The independent auditor has identified weaknesses, deficiencies, and issued Notifications of Findings and Recommendations (NFR). The solicitation requirements must be updated to reflect the current operating environment in which the requirements match the auditor-identified issues."

The AWCF has received a disclaimer of opinion for the past several years so the requirements are valid. The audit is an ongoing effort and many requirements for the audit will remain the same until we get a positive audit opinion.

16 2 PWS Section 1.2, Background

This section mentions the audits of FYs 2018, 2019, and 2020, but not FY 2021 or current FY 2022. Would the Government clarify if the challenges mentioned (e.g., inefficient Information Technology [IT] systems controls, business process transformation, etc.) changed in any way with the additional years of audits?

FY 22 audit is ongoing and results are not available. FY 21 audit did not result in any additional items that are not covered in the

PWS.

17 2 PWS Section 1.2, Background

Since an audit opinion would not be possible only for AMC’s portion of the General Fund (GF) audit by 2027," would the Government clarify what the anticipated result is regarding AMC's portion (no NFRs, no material weaknesses, etc.)?

Ensure AMC business processes have the required internal controls incorporated into their business processes to ensure accurate financial statement reporting.

18 2 PWS Section 1.2, Background

Would the Government clarify if AMC has a role in the compilation of the annual Statement of Assurance?

AMC submits a Statement of Assurance to ASA (FM&C) which is included in their annual Statement of Assurance

19 10 PWS Section 1.5.11, Key Personnel

Section 1.5.11 requires Key Personnel to be assigned for the life of the contract and possess an in-depth understanding of AMC’s business processes.-Would the Government confirm Key Personnel may be substituted without prior written approval?

All Key personnel changes must be coordinated with the COR. (i.e substitutes require prior written approval) In-depth means comprehensive and thorough however can be removed if it is cause for concern. Having stable consistent key personnel are critical to the

Pre-Solicitation Questions and Comments SSN Posted 04.25.2022

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Section, Paragraph, or Attachment Question/Comment/Clarification Government Response

Sections L & M Questions/Clarifications/Comments Would the Government clarify/define “in-depth understanding” for the requirement?

success of the effort. Government must approve changes to key personnel.

20 10 PWS 1.5.11 Key Personnel

Would the Government remove the requirement for the offeror to coordinate extended periods of absence (“more than three consecutive days”) with the Contracting Officer’s Representative (COR)? Would the Government also clarify:

-Why is the COR involved in all decisions relative to key personnel, such as extended absences, corporate travel, reassignments, vacations, etc.?

-What qualifies the COR to be responsible for approving/rejecting personnel timesheets/leave?

-How is the COR able to view contractor’s timekeeping application without being part of contractor’s Human Resources (HR) department?

Under non-personal service contracts, the Government is prohibited from maintaining work and leave schedules for contractor employees.

The COR will not maintain work and leave schedules for contractor employees. The COR is involved for informational purposes because the COR is responsible for developing proper requirements and ensuring, during contract administration, the contractors meet the commitments of their contracts, including the timeliness and delivery of quality goods and services as required by the contract. AMC wants to ensure we are aware of any extended leave periods to ensure there is no work interruptions or stoppages as audit briefings are constant and on-going. The COR is not responsible for approving/rejecting personnel timesheets. The PWS has been updated to provide clarity.

21 17

PWS Section 5.1.3, Requirements by Labor Category

The solicitation has deviated from the previous 10 years of Army Financial Improvement and Audit Readiness (FIAR), Financial Improvement Program (FIP), and Audit Readiness solicitations with regards to Labor Categories (LCAT), but has not provided new or unique scenarios that justify the new, required LCATs. Will the Government consider revising the LCATs to mirror previous solicitations with the same requirements?

The Government wants to ensure a range of skillsets to assist in the audit. The additional labor categories are required since the previous solicitations to ensure the right blend of skillsets are included. Previous solicitations were written for that particular requiring activity while these LCATs are written for what AMC/the Government now understand will be needed to support a positive audit opinion

22 17

The solicitation requires all Key Personnel to have Army Working Capital Fund (AWCF) experience. Would the Government clarify why WCF experience in other agencies would not apply? The Army is undergoing the same type of audit that other Defense agencies are undergoing (e.g., United States Navy [Navy], United States Air Force [Air Force], Defense Logistics Agency [DLA], etc.).

Experience gained from any Defense agency should qualify for this solicitation. Will the Government allow, at a minimum, experience at other Defense agencies to qualify.

Updates have been made to the Key Personnel.

See changes in PWS.

Pre-Solicitation Questions and Comments SSN Posted 04.25.2022

No. Page

Section, Paragraph, or Attachment Question/Comment/Clarification Government Response

Sections L & M Questions/Clarifications/Comments

23 17

Five of the seven Key Personnel are required to have a CPA, but the solicitation does not require a CPA firm to perform the work. The Performance Work Statement (PWS) is similar work performed by CPA firms since 2013 and the Government should require a CPA firm to perform this work.

Requiring a CPA firm limits competition. The NDAA now states that a CPA is no longer a requirement. Thus AMC is requesting a firm that allows us to open the aperture to a diverse skilled work force to assist with audit readiness. This will include logisticians, supply change management, data analytics, business operation orientation as well skilled accountants and auditors in order to drive change to help move this audit forward.

24 17

The solicitation requires Key Personnel to have and demonstrate “end-to-end logistics” in support of AWCF. Would the Government clarify what “end-to-end logistics” refers to exactly? Also, would the Government clarify how this requirement is relevant to the PWS requirements? In addition, there are experience areas and LCATs that are required, but not listed in the PWS activities (e.g., end-to-end logistics, Statement of Budgetary Resources [SBR]).

The PWS has been updated to change end to end logistics to supply chain management which refers to centralized management of the flow of goods and services and includes all processes that transform raw materials into final products.

25 17

The solicitation states, “All Key Personnel shall work in the Redstone Arsenal area,” but the LCAT descriptions only state the Project Manager (PM) must be physically located in Huntsville.

Would the Government clarify this point?

The PWS has been updated to specify which Key Personnel are required to be in Redstone Arsenal area.

26 17

The PM is required to have a CPA, Project Management Professional (PMP), and Certified Defense Financial Manager (CDFM), with three years working directly with end-to-end logistics and supporting AWCF while also being located in Huntsville. The Government should provide a justification as to why end-to-end logistics matter for a PM and to why all three certifications are required. End-to-end logistics are not required to provide knowledgeable insight to the four Scenarios presented in Sections L+M. This requirement reads as if it is targeted towards specific personnel and is an attempt to award to a pre-determined vendor.

Updates have been made to the Key Personnel.

See changes in PWS.

27 17 The Partner/Director is required to have three years of experience working directly with end-to-end logistics and supporting AWCF.

The Government should provide a justification as to why end-to-end

The PWS has been updated to change end to end logistics to supply chain management.

Pre-Solicitation Questions and Comments SSN Posted 04.25.2022

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Section, Paragraph, or Attachment Question/Comment/Clarification Government Response

Sections L & M Questions/Clarifications/Comments PWS Section 5.1.3, logistics matter for a Partner / Director. End-to-end logistics are not required to provide knowledgeable insight to the four Scenarios presented in Sections L+M. This requirement reads as if it is targeted towards specific personnel and is an attempt to award to a pre-determined vendor.

28 17

The IT Lead requires a Certified Information Systems Auditor (CISA) and end-to-end logistics and supporting AWCF. Deliverable

5.4.3 (A009) AWCF Universe of Transaction (Out), which is one of the four scenarios in Sections L+M, focuses on the transition from the current hosting environment to a new environment;

reconciliations from current to new environment; developing and maintaining data categorization; and supporting the use of ADVANA and data analytics. None of these activities deals with end-to-end logistics, nor do they fall into a CISA practitioner’s expertise. The IT lead should have focused experience in Army Enterprise Resource Planning (ERP) platforms, Data Governance, Data Stewardship, and Data Mapping. The certification requirement should be opened to a Master’s degree (MBA or MS) to allow for the best candidates to be put forward. This requirement reads as if it is targeted towards specific personnel and is an attempt to award to a pre-determined vendor.

The PWS has been updated to change end to end logistics to supply chain management. A CISA certification indicates expertise in the following work-related domains: Information systems auditing process; Governance and management of IT; Information systems acquisition, development, and implementation;

Information systems operations and business resilience

29 17

The Inventory Lead requires end-to-end logistics and supporting AWCF. The Army has not been able to provide a complete and accurate count of inventory, nor are they are able to track the transportation of inventory. As one of the four scenarios listed in Sections L+M, the Army should be open to any personnel who might deliver a viable solution, regardless of direct work with AWCF. In the 2018 solicitation, other Defense agencies qualified personnel to work on the AWCF work stream. Other Defense agencies also have Inventory as a significant line item and provide successful inventory solutions. Experience gained from any Defense agency should qualify for this solicitation. The Government should allow, at a minimum, experience at other Defense agencies to qualify. This requirement reads as if it is targeted towards specific personnel and is an attempt to award to a pre-determined vendor.

Updates have been made to the Key Personnel.

See changes in PWS.

30 17 The SBR Lead requires AWCF-specific SBR experience. SBR is not required in the PWS or L+M. Would the Government clarify why it

SBR activities are involved in both General Fund and AWCF audit processes. There are

Pre-Solicitation Questions and Comments SSN Posted 04.25.2022

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Section, Paragraph, or Attachment Question/Comment/Clarification Government Response

Sections L & M Questions/Clarifications/Comments PWS Section 5.1.3, is requiring a SBR lead, yet does not require SBR activities to be executed?

Would the Government clarify why the experience is limited to WCF when the Army’s own General Fund has a significant SBR line item? Several Federal agencies, including the other Defense components, have SBR line items that represent a material dollar amount of their appropriation. SBR experience gained in other Federal agencies should be acceptable to provide unique solutions the Army has yet to deploy. This requirement reads as if it is targeted towards specific personnel and is an attempt to award to a pre-determined vendor.”

unique business processes on AWCF that do not appear on the General Fund side and vice versa.

It is impossible to lay out every possible audit scenario in a solicitation/request for support.

AMC is responsible for the ACWF SBR and ASA(FM&C) is responsible for GF SBR.

31 18

The Property Plant and Equipment (PPE) Lead requires AWCF-specific PPE experience. Would the Government clarify why the experience is limited to WCF when the Army’s own General Fund has a significant PPE line item? Several Federal agencies, including the other Defense components, have PPE line items that represent a material dollar amount of their appropriation. PPE experience gained in other Federal agencies should be acceptable to provide unique solutions the Army has yet to deploy. This requirement reads as if it is targeted towards specific personnel and is an attempt to award to a pre-determined vendor.

The focus at this time is on AWCF PPE as they are two different financial statement impacts.

The AWCF financial statement opinion is due before GF. AWCF audit effort is the responsibility of AMC.

32 18

Data Lead has dedicated experience related to the UoT requirement in one of the four scenarios and seems to be either a duplicate of the IT Lead (Key) or an entirely separate position that should also be considered Key. The Government should differentiate between the two positions’ responsibilities and clarify if they are duplicate or individual positions.

The Data Lead and IT Lead are two different positions. The IT Lead focuses on systems involved in financial statement, segregation of duties, provisioning and de-provisioning.

The Data Lead focuses on data population and ensures population reconciliation to General Ledger.

33 21 PWS Section 5.4.4, Information Technology

5.4.4 Information Technology states that contractor shall “advise, design, and/or validate the status of IT controls and processes” applicable to financially relevant IT systems.

Would the Government confirm the contractor will not be conducting system design (e.g., creating new assessments, originating the status of IT controls) in the Execution Phase?

The Government confirms that the vendor will not be conducting system design in the execution phase.

34 24 PWS Section 5.4.12.1, Risk

Would the Government clarify if AMC has an A-123 program separate from the greater Army effort?

No, however the AMC is aligned with the greater Army effort.

Pre-Solicitation Questions and Comments SSN Posted 04.25.2022

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Section, Paragraph, or Attachment Question/Comment/Clarification Government Response

Sections L & M Questions/Clarifications/Comments Management Internal Controls

35 24

PWS Section 5.4.12.1, Risk Management Internal Controls

Would the Government clarify if AMC produces a Statement of Assurance separate from the overall Army Statement of Assurance?

AMC provides a feeder Statement of Assurance to Army for incorporation in their Army Statement of Assurance in accordance with

AR11-2

36 17

5.1.3 Requirements

by Labor Category, The Key Personnel labor categories require a CPA certification;

however, the solicitation is not requiring the work to be performed by an Independent Public Accounting (IPA) firm. Can the government please share why this work is not required to be performed by an IPA? If the work is not required to be performed by an IPA, suggest the government remove CPA requirements in all positions.

Requiring a CPA firm limits competition. The NDAA now states that a CPA is no longer a requirement. Thus AMC is requesting a firm that allows us to open the aperture to a diverse skilled work force to assist with audit readiness. This will include logisticians, supply change management, data analytics, business operation orientation as well as skilled accountants and auditors in order to drive change to help move this audit forward.

5.1.3 Requirements

by Labor Category, All labor categories possess some level of competitive advantage towards a preferred vendor that already has work within AMC. For example, Property Plant and Equipment Lead (Key Personnel):

minimum 3 years of experience working directly with HQ AMC and AWCF PP&E; Research Assistant: 5 or more years in an AMC business process area.

Updates have been made to the Labor Categories section of the PWS to change AMC to DoD with a preference in Army Processes.

The HQ AMC requirement was removed

5.1.3 Requirements

by Labor Category, The labor categories don’t allow for substitutions in experience and substitutions in certifications which also leans towards unfair competition and looks as though the requirements were written for a preferred vendor. For example, the Project Manager (Key Personnel) requires a CPA, Project Management Professional (PMP) and Certified Defense Financial Manager (CDFM). A vendor could have an extremely qualified Project Manager that has over fifteen (15) years of directly related experience, a CDFM and a PMP, but wouldn’t be qualified to support this work as substitutions aren’t provided. Suggest the government revise this for all labor categories and allow for substitutions in certifications/additional years of experience to allow for fair competition

Updates have been made to the labor categories section of the PWS. See PWS changes

Pre-Solicitation Questions and Comments SSN Posted 04.25.2022

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Section, Paragraph, or Attachment Question/Comment/Clarification Government Response

Sections L & M Questions/Clarifications/Comments

5.1.3 Requirements

by Labor Category, Based on our understanding of previous requirements, this draft includes labor category requirements that differ from historical work. Can the government please clarify what new work is being requested in this PWS to justify a change in labor categories?

The changes in labor categories open the opportunity for competition to get more broad skill sets to meet the AMC’s mission. Previous solicitations were written for that particular requiring activity while these LCATs are written for what AMC/the Government believes will meet the needs of AMC in support of a positive audit opinion.

5.1.3 Requirements

by Labor Category, Can the government explain the requirement for “end to end logistics” experience in the Key Personnel?

The PWS has been updated to change end to end logistics to Supply chain management

5.1.3 Requirements

by Labor Category, page 17 The labor categories are requiring experience with Army Working

Capital Fund (WCF), but not General Fund (GF). Can the government clarify why GF experience is not required?

Additionally, can the government confirm why they are limiting this to Army WCF when other DoD components should also count for experience?

This is a predominantly AWCF contract however GF experience is required and considered in all deliverables. The Army’s primary resource management activities are either GF or AWCF so in order to participate in this solicitation the vendor must understand that if AWCF is not mentioned it is a GF requirement. Other DoD WCF experience will be considered. The PWS has been updated to reflect this change.

5.1.3 Requirements

by Labor Category, SBR Lead: Can the government confirm why this is a required labor category, when SBR is not mentioned in the PWS?

The SBR is included in several audit areas, such as CIVPAY, MILPAY, Procurement, Revenue, Budget, General Ledger, FBWT, etc

5.1.3 Requirements

by Labor Category, page 17 IT Lead: Can the government confirm why a CISA is required for this position? From our experience, the scope outlined in this draft could be performed by someone that has the necessary experience but doesn’t need a CISA certification to support the tasks. Again, would recommend the government allow for certification/years of experience substitutions.

A CISA certification indicates expertise in the following work-related domains: Information systems auditing process; Governance and management of IT; Information systems acquisition, development, and implementation;

Information systems operations and business resilience. AMC prefers certification as it confirms experience and understanding of said named subject

5.1.3 Requirements

by Labor Category, Senior Manager I: Can the government describe the requirement for NAICS Code Change Management experience?

NAICS code change management experience has been removed from the Senior Manager labor category.

Pre-Solicitation Questions and Comments SSN Posted 04.25.2022

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Section, Paragraph, or Attachment Question/Comment/Clarification Government Response

Sections L & M Questions/Clarifications/Comments

45 General PWS

The draft PWS that was provided looks to be a copy from the RFP that was released and awarded in 2018. It is our understanding new findings and recommendations have been provided by the IPA, therefore would expect new requirements for PWS activities to be included in this draft. Can the government clarify why revised PWS tasks are not included to reflect the changes that have occurred over the last four (4) years?

The AWCF has received a disclaimer of opinion for the past several years so the requirements are valid. The audit is an ongoing effort and many requirements for the audit will remain the same until the Government receives a positive audit opinion.

Sections L&M, 2.

Solution Development: Sub- Factor II – Staffing and Key Personnel, The requirement to include Key Personnel annual salaries should not be required as this is not a personal services contract. Salary detail is sensitive information not only to each proposed personnel but also to the company. Companies also offer differing benefit packages to their associates, which wouldn’t be reflected in an annual salary vs a total compensation package. Additionally, compensation factors may change over time depending on market conditions, COVID conditions, delays to contract award, etc.

Reference to requiring annual salaries has been removed from Sections L&M.

Sections L&M, Volume 4 - Factor III - Small Business (SB) Participation, Will the government count Small Business (SB)/8(a) Joint Ventures towards the SB participation plan?

Yes, the Government will accept SB/8a joint ventures toward the SB participation plan.

48 Overall question So industry can better understand the full scope of AMC's requirements, will the Army provide the current contract or contracts that are currently executing the services outlined in the Draft PWS?

As provided in the original RFI, the current contract is W91CRB-19-C-0004.

49 8 PWS 1.5.8.2

1.5.8.2 States "An understanding of the Army's business

transformation and Enterprise Resource Planning (ERP) solutions, especially the Logistics Modernization Program and the Global Combat Support System – Army/" seems incomplete. To facilitate a fair competition, are there additional requirements industry should be made aware of?

Sentence now at 5.1.2.2 and reads - An understanding of the Army's business transformation and Enterprise Resource Planning (ERP) solutions, especially the Logistics Modernization Program and the Global Combat Support System – Army and/or other the Army’s Feeder Systems.”

50 15 PWS 3.2

3.2 notes "The Government will provide workspace for thirty-five to forty (35- 40) contractor staff to include desk space, telephones, computers and connectivity to printers, scanners, and fax machines."

To facilitate a smooth transition, can the government provide more clarity as to where these workspaces are located (e.g., NCR, Huntsville, other) and the number of seats per location?

There will be approximately 20+ work spaces provided in both Huntsville and NCR. In many positions where a workspace is not available, the opportunity to work remotely will be considered.

Pre-Solicitation Questions and Comments SSN Posted 04.25.2022

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Section, Paragraph, or Attachment Question/Comment/Clarification Government Response

Sections L & M Questions/Clarifications/Comments

51 16 PWS 5.1.1.3

5.1.1.3 notes that key personnel are expected to be familiar with "as well as writing Pyspark code to build GFEBS and LMP tables from the raw SAP tables." Given that familiarity of coding in Pyspark code is a technical role, can the government clarify which key personnel are expected to have this skill (e.g., normally not expected of CPAs to code in Pyspark but instead additional key personnel with separate capabilities). Also, building specific code to pull data from GFEBS and LMP appears to be a very specific requirement that could limit competition (e.g., only those that have had access to GFEBS and LMP would have this skill). To facilitate a fair and equitable competition, and to not limit AMC's access to highly qualified professionals that can code, the Government should consider revising this requirement to be related to 'experience building code to pull raw data from ERP tables'?

Pyspark coding is a specific skill required as GFEBS and LMP are the Army’s primary accounting systems. The Data Lead (Key Personnel) is the labor category required to have this experience. The PWS has been updated to reflect this.

52 17 PWS 5.1.2.7

5.1.2.7 notes "The ability to draw upon additional resources and maintain a “reach-back” knowledge base capability that can be drawn upon during workload peaks, to include data engineers to be front-end developers" Can the government provide more information on front-end development data engineers would be expected to complete during "workload peaks"? Typically development work has a certain lead up time to define/confirm requirements, build, test, and deploy.

Front-end development data engineers will be required as needed, based on findings during the audit. See PWS changes.

53 20 PWS 5.4.3.2 and 5.4.3.3

5.4.3.2 To facilitate a fair competition across industry, will the government provide more information regarding the existing UoT environment (e.g., number of recons, platform, code) and information on the new designated environment? How many UoT system recons are expected to have to be transitioned? Also, what needs to be transitioned (e.g., scripts, data, output)? This information will allow industry to provide the right type of support to AMC and provide a more comprehensive response to the RFP which is advantageous for AMC.

The existing UoT environment is currently changing at the time of this solicitation. The UoT is currently being transferred to OSD Advana. HQDA is transition data from one program of record to another. We have no knowledge of when this process will be completed.

54 17

PWS 5.1.3

Requirements by Labor Category

To provide the Army with the ability to get the right resource for the job and to facilitate an open and fair competition across industry, will the Army adjust the Project Manager (Key Personnel) LCAT to be as follows: 'CPA and Project Management Professional (PMP);

Minimum of 15 years of government or commercial audit (combination is acceptable) and/or audit remediation experience;

Changes have been made to the labor categories section. See changes in PWS

Pre-Solicitation Questions and Comments SSN Posted 04.25.2022

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Section, Paragraph, or Attachment Question/Comment/Clarification Government Response

Sections L & M Questions/Clarifications/Comments minimum 3 years of experience working directly with end to end logistics and supporting a DoD or Intelligence Agency WCF; must be physically located in Huntsville, AL.'

55 17

PWS 5.1.3

Labor Category 17

To provide the Army with the ability to get the right resource for the job and to provide an open and fair competition across industry, will the Army adjust the Partner/Director (Key Personnel) LCAT as follows: 'CPA or CDFM/CGFM, Minimum of 15 years of Government or Commercial audit experience /audit remediation experience (combination is acceptable); minimum of 3 years of experience working directly with end to-end logistics and supporting a DoD or Intelligence Agency WCF'.

Changes have been made to the labor categories section. See changes in PWS.

56 17

PWS 5.1.3

Labor Category 17

To provide the Army with the ability to get the right resource for the job and to provide an open and fair competition across industry, will the Army adjust the IT Lead (Key Personnel) LCAT as follows:

'CISA, Minimum of 10 years Government IT Audit and /or audit remediation experience; minimum of 3 year of experience working directly with end to end logistics and supporting a DoD or Intelligence Agency WCF IT audit'.

Changes have been made to the labor categories section. See changes in PWS.

57 17

PWS 5.1.3

Requirements by Labor Category

To provide the Army with the ability to get the right resource for the job and to provide an open and fair competition across industry, will the Army adjust the Inventory Lead (Key Personnel) LCAT as follows: CPA or CDFM/CGFM; Bachelor’s Degree; minimum of 10 years Government or Commercial audit experience and/or audit remediation experience; minimum 3 years of experience working directly with end to end logistics and a DoD or Intelligence Agency WCF Inventory.

Changes have been made to the labor categories section. See changes in PWS

58 17

PWS 5.1.3

Requirements by Labor Category

To provide the Army with the ability to get the right resource for the job and to provide an open and fair competition across industry, can the Army adjust the SBR Lead (Key Personnel) LCAT as follows:

'CPA or CDFM/CGFM; Bachelor’s Degree; 10 Minimum years of experience of Audit and/or Audit Remediation experience; 3 minimum years of experience supporting a DoD or Intelligence Agency WCF SBR'.

Changes have been made to the labor categories section. See changes in PWS.

59 18

PWS 5.1.3

Requirements by Labor Category

To provide the Army with the ability to get the right resource for the job and to provide an open and fair competition across industry, will the Army adjust the Property Plant and Equipment Lead (Key Personnel) LCAT as follows: 'CPA or CDFM/CGFM; Bachelor’s section. See changes in PWS.

Pre-Solicitation Questions and Comments SSN Posted 04.25.2022

No. Page

Section, Paragraph, or Attachment Question/Comment/Clarification Government Response

Sections L & M Questions/Clarifications/Comments Degree; minimum of 10 years Government audit and/or audit remediation experience; minimum 3 years of experience working directly with a DoD or Intelligence Agency PP&E'.

60 18

PWS 5.1.3

Requirements by Labor Category

For the Senior Manager I (Key Personnel) LCAT can the Army provide more detail on what "NAICS Code Change Management" is defined as?

Changes have been made to the labor categories section. See changes in PWS.

61 18

PWS 5.1.3

Requirements by Labor Category

To provide the Army with the ability to get the right resource for the job and to provide an open competition, can the Army adjust the Research Assistant LCAT to the following: 'Bachelors in Accounting, Finance, Information Technology, Logistics or Business Management and experience of 5 or more years in an WCF business process area".

Changes have been made to the labor categories section. See changes in PWS.

62 18

PWS 5.1.3

Requirements by Labor Category

To provide the Army with the ability to get the right resource for the job and to provide an open and fair competition across industry, can the Army adjust the EDP Staff II LCAT as follows: 'Bachelors in Accounting, Finance, Information Technology, Logistics or Business Management and 2 years of experience with Department of Defense information and logistics systems'.

Changes have been made to the labor categories section. See changes in PWS.

63 18

PWS 5.1.3

Requirements by Labor Category

To provide the Army with the ability to get the right resource for the job and to provide an open and fair competition across, can the Army adjust the Data Lead LCAT as follows: 'Bachelor’s Degree in relevant area such as engineering, statistics, data science or similar field; 10 minimum years of experience creating data-driven decision analytics products, programming, designing and building databases or relevant experience. Direct experience with the OSD Advana, DoD ERP and Logistics Systems, Advance Degree may substitute 1 year of experience'.

Changes have been made to the labor categories section. See changes in PWS.

64 17

PWS 5.1.3

Requirements by Labor Category

To provide the Army with the right resources and flexibility to obtain various skill sets that are proven to be required to achieve success, would the government consider added the following LCAT:

Technical Analyst: Four (4) year degree with major / concentration in a relevant field including but not limited to Engineering, Mathematics/ Actuarial sciences, Real Estate, Property Management, Communications, Science, and/or Government and Public Admin. Experience of four or more years in one the following but not limited to: Business Strategy, Organizational Change Management, Business Process re-engineering, Process

Pre-Solicitation Questions and Comments SSN Posted 04.25.2022

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Section, Paragraph, or Attachment Question/Comment/Clarification Government Response

Sections L & M Questions/Clarifications/Comments Improvement, PP&E, Supply Chain Management, Heritage Assets, Environmental Liabilities, Actuarial sciences, and/or Imputed costs.

Other desired experience would include experience with large and complex organization. Experience with analyzing and assessing large volume of data, familiarity with deployment of solutions that support strategic initiatives or experience with Enterprise Resource Planning Systems such as SAP. Experience with system consolidation plans and strategies. Experience with financial technologies and Robotic Process Automation.

65 11 1.5.15 Organizational Conflict of Interest

To provide the Army with support that is free from any perceived or actual organizational conflicts of interest (OCI), recommend the Army require (and confirm through written responses) the vendor supporting AMC and this specific PWC, has no Audit Independence Conflicts with Army Service Provider or Material Army trading partners.

All Offerors are required to submit a written OCI mitigation plan in accordance with Section L of the solicitation.

66 1 L&M – Section L - Instructions

Contractor believes that the use of NAICS code 541211 Offices of Certified Public Accountants (CPAs) is more appropriate for this procurement. The scope of the PWS request a vendor to provide “audit support to Headquarters Department of the Army (HQDA), Army Materiel Command (AMC) to include develop and implement solutions to ensure end to end business processes contain required internal controls that ensure accurate financial statement reporting, develop, monitor and validate corrective action plans to remediate deficiencies identified by the external auditor, remediate material weaknesses that are linked to AMC business processes, and provide education and training to the Army Materiel Command workforce to ensure sustainability of achieving an audit opinion.”

For the support requested by AMC, it will better allow them to achieve the contract goals by requesting that the offer be an Independent Public Accountant (IPA). NAICS code 541211 is for the following services: (1) auditing financial statements; (2) designing accounting systems; (3) preparing financial statements; (4) developing budgets; and (5) providing advice on matters related to accounting. Having a vendor that has these experiences will allow for AMC to better interact with the external IPA, provide audit liaison support, and develop solutions to material weaknesses that

The NDAA now states that a CPA is no longer a requirement. Thus AMC is requesting a firm that allows us to open the aperture to a diversely skilled work force to assist with audit readiness.

And ensure we are not targeting a particular vendor but opening it up to vendors who possess not just accounting but system, data, logistics, engineering and other skillsets required for a positive audit opinion. This will include logisticians, supply change management, data analytics, business operation orientation as well as skilled accountants and auditors in order to drive change to help move this audit forward which is why there is a change in NAICS code.

Pre-Solicitation Questions and Comments SSN Posted 04.25.2022

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Section, Paragraph, or Attachment Question/Comment/Clarification Government Response

Sections L & M Questions/Clarifications/Comments include the proper audit lenses. While NAICS Code 541219 is for the following services: accounting services, tax return preparation or payroll services. Included in this industry are Accountant (except CPA) offices, bookkeeper offices, and billing offices. For NAICS Code 541219, there is no mentioned of audit, internal controls, remediation, or education/training, therefore AMC is limiting the type of experience its chosen vendors may have which is less advantegous to AMC and the Army.

If AMC chooses to stay with NAICS code 541219, it should at a minimum require a vendor to have performed a Financial Statement audit and signed an opinion of a Federal Government Significant Reporting Entity as defined in Treasury Financial Manual (TFM) Chapter 4700 or a Fortune 500 company within the past 12 months.

67 17-

Draft PWS – 5.1.3 Requirements by Labor Category

The Government should include Key Personnel requirements that meet the needs of the organization throughout the life of the contract and do not limit access to the ‘right’ subject matter experts. The Key Personnel requirements documented in this Draft PWS, will limit AMC from having access to a broader talent pool that has proven successes leading WCF organizations to an unmodified opinion. By focusing on Army WCF experience, the Army and AMC will be losing access to resources that have been driving solutions across the DoD, federal government, and Fortune 500 companies. The current Key Personnel requirements, which require very specific Army experience, limit competition and therefore make it very difficult for a fair and equitable competition across industry because they are so restrictive. By limiting fair competition, it will increase the cost of service that AMC is requesting. A fair competition will provide AMC with a reduced cost, as well as providing access to more qualified resources throughout the life of the contract.

Changes have been made to the labor categories section. See changes in PWS.

68 17-

Draft PWS – 5.1.3 Requirements by Labor Category

While the staffing mix will depend on the final RFP requirements, we recommend the Army and AMC to not only require CPA’s and CISA's but ask for vendors to utilize a multi-disciplinary approach that provides the Army with all required skill sets to achieve and sustain an unmodified opinion.

A balanced deployment of technical subject matter specialists and professionals has proven effective to address the tasks outlined in

Pre-Solicitation Questions and Comments SSN Posted 04.25.2022

No. Page

Section, Paragraph, or Attachment Question/Comment/Clarification Government Response

Sections L & M Questions/Clarifications/Comments the PWS. Through our experiences delivering similar services to the Navy and Air Force, this approach works best to appropriately fit the needs of an organization as complex as the Army. Contractor recommends a staffing mix inclusive of the following skills:

• Certified Public Accountants to help with preparation and analysis of the quarterly financial statements and to obtain and sustain an unmodified audit opinion

• Certified Government Financial Managers / Certified Defense Financial Managers to complement Army/ AMC personnel in strategic functions like payment and reimbursable management

• Certified Professional Property Manager/Administrators to support extensive and diverse property help manage AMC's extensive and diverse real and personal properties

• Human Capital Strategists to provide insights to workforce and organizational needs

• Organizational Change Management Specialists to develop and implement formal Governance and Stakeholder processes, Communication and Training Strategies

• Data Analytics Specialists capable of extracting insightful information to help management with strategic decisions, support complex data reconciliations and analytics routines, and apply statistical sampling and estimation techniques

• Certified Information System’s Auditor – to provide subject matter expertise around information technology controls to help sustain and maintain an unmodified audit opinion

• Information Technology Specialists to support the development of system consolidation plans and strategies, support ERP strategic activities, and provide experience with financial technologies and robotic process automation

• Project Management Professionals to complement leadership in organizing and executing the myriad of complex activities within its purview

• Lean Six Sigma Specialists to continuously assess effectiveness of business processes that are impacted by transformation activities

• Other Subject Matter Experts to support Army and specifically AMC's needs today and into the future, such as statisticians, actuaries, appraisers, and environmental specialist

Pre-Solicitation Questions and Comments SSN Posted 04.25.2022

No. Page

Section, Paragraph, or Attachment Question/Comment/Clarification Government Response

Sections L & M Questions/Clarifications/Comments

69 19-

Draft PWS – 5.4 Tasks/Requirements

As AMC moves forward with the Request for Proposal (RFP) process, Contractor recommends re-aligning Deliverables A01 – A15 outlined under Task 1 in section 5.4 of the draft PWS into seven…