getting an independent public accountant (ipa) on-board ...€¦ · june 2, 2016. center of...

Getting an Independent Public Accountant (IPA) On-Board: Key Lessons Learned for Awarding

Contracts and On-Boarding IPAs

Ms. Lorin T. Venable, CPAAssistant Inspector General

Financial Management and Reporting

Office of the Inspector General

Department of Defense

Mr. Michael LeistComponent Acquisition Executive

Enterprise Management Services

Defense Finance and Accounting Service


Michael LeistComponent Acquisition Executive

Director, DFAS Enterprise Management ServicesJune 2, 2016

Center of Excellence

DFAS

DoD OIGOUSD(C)

3

DoD OIG / OUSD(C) PMO Responsibilities

Perform Market Research

Define requirements & provide SOW / PWS to DFAS CSD

Draft Acquisition Plan / Acquisition Strategy

Develop Independent Government Cost Estimate (IGCE)

Obtain funding documents for audited agency

Draft Quality Assurance Surveillance Plan (QASP)

Provide evaluation criteria

Provide members for technical evaluation team

Nominate Contracting Officer Representative Conduct surveillance / notify Contracting Officer of contractual non-compliances Inspects deliverables for compliance & accepts / rejects

4

Customers

DTRA

MRF

USSOCOM

USACEDISA

U.S Air Force

WHSDCPDS

DCMA

DFAS

DARPAU.S Navy

MDA

MERHCF-CRM

DHP

USMC

U.S Army

CBDP

DARPA

5

4/27/2016

2012

# of Actions = 19DFAS - 5

DoD IG - 4OUSD(C) - 10

Action Type BPA - 9

Exam - 3AuR - 1

Audit - 5Other -1

2013



Action Type BPA - 8

Exam - 6AuR - 2

Audit - 5Other -1

2014



Action Type BPA - 0

Exam - 7AuR - 3

Audit - 5Other -1

2015



Action TypeBPA - 0

Exam - 14AuR - 5

Audit - 7Other -3

2016



Action Type BPA - 0

Exam - 6AuR - 3

Audit - 9Other -4

Contract Administration

DFAS Contracting Support

6

DFAS Contracting Support Successes

Successes

Setting Expectations

Leveraged Lessons Learned

Improved Requirements Identification

Streamlined Communications

7

Contract Landscape DoD OIG

Audit of Military Departments (MILDEPS) Statement of Budgetary Activity (SBA) Army, Navy, Air Force General Fund

CFO Act Audits U.S. Army Corps of Engineers Military Retirement Trust Fund

OMB Audits Medicare-Eligible Retiree Health Care Fund TRICARE Management Activity Contract Resource Management

Audits of Component’s Federal Financial Statements – FY17 TRANSCOM DHP USSOCOM DISA – Awarded (FY16) DLA – Awarded (FY17)

8

Contract Landscape DoD OIG (cont’d)

Future CFO Act Audits

Army, Navy, Air Force General Fund and Working Capital Fund

Audit of a Schedule or Single Financial Statement

Balance Sheet

Statement of Net Cost

Statement of Changes in Net Position

Statement of Budgetary Resources and the Related Notes

Audit of General Fund Financial Statements

Audit of Working Capital Fund Financial Statements

Statement on Standards for Attestation Engagements No. 16 (SSAE 16) Examinations

Other Audits and Attestation Engagements

9

Contract Landscape OUSD(C) FIAR Office

Newly Awarded Basic Purchase Agreement – Other Defense Agencies Statements on Standards for Attestation Engagements No. 16 (SSAE 16) Examinations

DCMA Contract Pay DMDC Defense Travel System (DTS) DCPDS

Audit Readiness Validation Examinations CBDP, DARPA, DCMA, DTRA MDA WHS, JCS, DoDEA, DSCA

Major Contracts in Support of OUSDC Comptroller Mission Systems Support Contract FIAR Audit Readiness, Audit Liaison and Systems Support (ARALSS) DCFO Mission Support Contract

10

Cycle Times

162

228

11

Contracting Process Pre-solicitation

Assists with developing the Acquisition Plan / Acquisition Strategy Assists with market research Determines appropriate contract type Accepts agency funding / coordinates funding changes

Solicitation SOW Terms & Conditions Evaluation Criteria GSA eBuy

Evaluation Process Review quotes IAW RFQ Terms Quote Analysis Report Award Recommendation

12

Pre-Solicitation

Solicitation

Evaluation Process

Award Contract

Post Award Contract

Administration

Contracting Process (continued)

Award Contract (CSD) Review / Finalize QAR Write Best Value Memo (Award Decision) Draft contract document Award review by Contract Review Board (includes OGC) Public Announcement of Award (as required) Award Contract Unsuccessful Offeror Notifications

Post Award Contract Administration Contract Modifications Scope Determinations Exercise Options Resolve Payment Issues Contract Funding

Pre-Solicitation

Solicitation

Evaluation Process

Award Contract

Post Award Contract

Administration

13

Where the Customer Can Help

14

Acquisition Process

Primary

Responsibility

Secondary

ResponsibilityKO/KS Review Requirements DFAS DFAS

Develop Solicitation Documents DFAS DFAS

OGC Review DFAS N/ASBA/Comp Advocate SBA/Comp Ad N/A

HCA Review DFAS N/A

Pre-solicitation Contract Review Board (CRB) DFAS Customer

Prepare RFQ DFAS DFAS

Solicit RFQ (30 Days) DFAS N/ATech Evaluation Customer DFAS

Price Evaluation DFAS Customer

KO/KS Review Evaluation Results DFAS DFAS

Prepare Source Decision Document KO DFAS

Pre-Award CRB & Legal Review DFAS Customer

Contract Award DFAS N/A

Total Contract Process14

Key Lessons Learned

Requirements – Let’s get it right

Templates – Don’t reinvent the wheel!

Consolidate – Can we gain efficiencies?

Encourage Teaming – Increase competition & participation

Identify and commit resources up front

15

Key Takeaways Requirements, Requirements, Requirements

228 Calendar Days

Communication & Collaboration

Leverage Lessons Learned and Others’ Success FEDBIZOPPS and GSA eBUY - download audit and examination

solicitations

16

Contracting and Oversight Process - Lessons Learned

Presented by:

Ms. Lorin T. Venable, CPAAssistant Inspector General

Financial Management and ReportingOffice of the Inspector General


Lessons Learned

Agenda

Requirements Development

IPA On-Boarding

Performance Monitoring

18

Requirements Development

Engagement Timing/Period of Performance

Scope Determination

19

IPA On-Boarding

Independence Organizational and Personal Independence

Maintaining Independence

Security Facility Security

Personnel Security

Information Security

20

IPA On-Boarding (cont’d)

Security Challenges:

Early Coordination for Security Verification Process

Communication of Security Review Results

SIPRNET Accounts and Tokens

Security Requirements for CORs

21

Performance Monitoring

Data

Supporting Documentation

Sampling

Modified Audit Approach

22

Remaining Challenges

Classified Testing Availability of Sample Documentation Timing of Testing IT Testing

NFRs & CAPs Implementation Timeline

IT Environment Current IT Environment Establishes a High Risk

23