Contract - Release Copy - GSA Contract No. GS-23F …OROERFORSUP.PLlES OR SERVICES, ,:'IMPORTANT:, Maik'aJl'paekages:and papers, with contrae\.andloroidernumbers. 1;, DATE 0, FORDER

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Contract - Release Copy -GSAContract No. GS-23F-8127H

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OROERFORSUP.PLlES OR SERVICES, with contrae\.andloroidernumbers.,:'IMPORTANT:, Maik'aJl'paekages:and papers,

.6; SlHIPTO: '1;, DATE0, FORDER' 2" CONTRAT ND.'8ranyi .m T.I?DFIGJ3I?.l 0.001 e,.NAME OF CONSIGNEe. "29/2009

rirdIcateä 'o¡: :callJERNO.. 4..RèQtl!imlóNffEFERENCE NO.

. b¡ srReei: I.ORE~S¡¡.ISSUING'OFFICE; '(AdiJniss,comisponåsncs M .~U!reëiu o:Jtlle: .~¡iblic .Pebt

,Di;viàion:cif. l?r,oourement~lI ,200'T.hii:d street'

.ò.ClTY .¡2IP:pooe:.ittn:l.ParkersburgWV 261'01

i.SHIP.VIA7::r0:

p;.NAMEQf:CO/'AÇTOR Kl?MG,L.L.P. 'S:TYPEOF ORDER

li,COMPANY'NAME. Da,p.URCWìSE O:bliOEUIIERY ,

REFERENCE'YOURi",.STREET,ADDRESS except.ror biiíilnstructlos on'the

2'Opi N. STREET 'NW revarae;lhl. dellvsry order le..u!Jeo( ,10 Inslrucllons'coniiilned onlhiS'lde :onIYJofthls'fo.nn,anitl.'lssued' ,"

: ,aubjecllo Iheler,m. an.d.conllllons., . Plaasefurni.trtle,followlng on,tle larms and,ccnd/lIon,..speclfieddn bolh sldes'òt 'o! the 'aboVe.numbered contract;

lhiS,orderand o1lha allàcled sheei;ii any,, deny ln'udlng'deii¡'~.iy:.sindlc.lii! ,',VZlP.CODE

'W~SiuNG~OL' 20'036..3389 9. ACcoumINGANO)\PPRO?RlATIDNllATA 10)f!EOU¡SITONINGOffICI;

Indioated ,an :oåU . 12,:F.Q£i,POINr'1LBUSIN¡¡S$,CLASS/r:/CA TJON . lCheck,ap'p(/priele:bDXle~))'

.0 !!,š/lÀLL lK p...çn'HER T¡l.N'S¡.1Ãn- c: c.DlsAPiiAfIflGEQ 'O:'g.. SERVICE- Ilestination IJISABLEQ X1ERAN:,-:1 êt.WÖMEN~WNEi.r :c e.:fluBZone' DI,SMERGING.ŠMALL

. ,BUSINESS 'OWNED

13.J~~ACE'C!F H..eoVëRNMENT.BtlNO. 15. OELIVER'TO F.OleiPOINT 16; DISC,OUNT TeRMs 'ON OR SErOFlE'IDaiel' '".

~; INSP.ECTlON b..ACCEPTANCE Indicated'on:t:al'l ties.tinaHon Destinatiqn

'17 ¡.SCHEOULE (s.", rovcrs.Jar RoJotitl.ns)

DUANTITV UNIT QUANtTY

,ITM NO. :SUPPLlE5:0RSERVICES.' ORDERED UNIT p.RICe AMOUNT ACCEPTED

(oj (b) (e) .(d). (el (II Igì

GSA con:tr:ac:t ,if: GS..Z3F..13127H

Bianketl?ux.cÌlàsé Ag,:ieeinent (Bgp'¡"

T)1e :Burealio'f'ithe, :i?uUlaDebt :JSävrar.a:ii'g,'th.is Blâ.n~Élt ~utoha.se Agréement ,,(BPA) .eör ";' tl¡eChief ~Financia:1 ,Officers ICE'Q) Audit "continued' ."."

ll(h)',18. SHIPPING..FiOINT 20.. !/IVOICE;NO,

!TOTA!, (Gonl,'

r j9.~ROSSSHIP.PIN6.WEGHT pages)

21.MAfL1NvolceTO:

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INSTllUO.TiONS b:STREETADDRESS "N REveRSE '(orP;Ô;.llox¡'. '

17(1)' .GRANO

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UNITEO'STATES:OF .23o'NAMe. rr1Perl)

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AUJHORlzaDEoR.úicAl'RaPRODuonoN u PPTIDNAI. FORM 347'IR"'4nll' , p.Rlviousaol:rION.Noll1~Aeu;", P1D1Cif~;btG':iNP.R JIG Gfl1:6,:1!21:ijol:

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'PAGE. NOORDER'FOR'SUPP'LES.OFtSERVIç:i:S SCHEDULE .'CONTINÜATIÓN 2

:IMPORTANT: .Mark 811 paekage~'andpap.rswllhconlrac(.and/or.ordornumbars.

:-ATEop.'OI'i;ER CONTRACT'NO. ORD¡¡R,NO"

'~2/2009 TP'oE'GBPAIOOOOlI;NO. S¡)PPU¡:SI5ERV1C¡:S

,(a) (b)for the Depa'rtment 'Qf,Hqmelï:1nd 8~cur::i:'t:Y;i Offi.ce of, inspector:Gènei:ål. ''lliisBl"æiiiJêe!t.l?urchaseAgreeineí:tisÈ!ii:tered. into -in a.ccoxda,r.lc.ew.itl:..G¡:~? 1: ¡;;"'Rl2.J.,_u,nd"" SC:hedule520,E'inano'ial, alid 'Biis"j;riessServices (FAÍ3), SIN 152.0-1 .Financi:al 'ancl Performance Äuditsatid."aii ,appii:cåblé

regulations/.tElrmS and 'GorrdXtions 'as,"5,et farth herei-n:.

Award is subreêt to, awaräeemåintatqing th\:iir GSA S,chëdtile.,

GSP, Contr a'cf.. 'Number 'GS"23F'.,.B'~27H'6iipires The Goy-e.rnitertt,w;i.i cè'rifi:t;, 1'2131/2011 .

tha.t the ,Contracto':i"'sGSA:Corítråètend date

has 'been ext,ended,'bêfore ~piacimtal'..:BPÁ

Ciillsafte,:r 12/31/2:Q1'2.

Gorrtactor: KPMG .LLP POC:: Scot JansSen PH:: ..

Fax:: ..

KPMG, IìLP"s,hbiíti,y.ratesait', hereby

attached to :this 'B'PA in ,ATTAèIiMENT ,c.

This .BPA doe,s,'not obli;gai:~ anj- funds.

The ContractIng Ö,fficerl'~ 'rechrùcâl Representa:tives (COTRsJ; a',e, as :fóJlows'.;

'lhe :COTR i sha.ve"be'sn, i's:siie,d a lai;tsr'

Continued

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'DTlucevsniJmbåred,¡"IIcilallen'ls emended anetferl'irllem ,1A~ 'The hcur,Îinddele,epec1neCl Icrrecelpl al'Offel6, " ,Dls,exlen~ed., 'Dls,nel extended, Offelõ'musl'acknoWlàdgs TecBip(elthis'iisndm~ntpiicr Ii 1h;,'heur,and dels s¡i~cIßild'ln'lhå,¡liic:lelien ""se emsndsd,by:onaellha1elfelÌng inelhòi:si:(a¡ Byiarrpleiin!l, IISIlS'6',and,15"snd reiurnlng ,ccplss;o/iiieamsndmenl: ÎbJ By..ackneii¡ledglng receiptor lhis'amsndmenl eneacll'coP), "r'1he.olfsrs~bmlll.d;,OI,(!,)BY

sepsraie'I.Ueror.lelsgram whicn I~dudes.a iiferenca Ie lIe:.olicllaUon',and:iinirimsnl nlJbers, dl')\lLURE.'OFYOUR ACKNO.WIEOGEMENTTO'BE RECEIv.eDAT AND DAT6 SP.6C!FIEiJMAY:RF:,¡iULT!NREJ¡;CTlONOFYOUR, OffER, Ilby'

TlE ,PLACEDF:S'IGNATED;fORTHEREOEIP.T\OFOFFERS PRIO!l'D,rHE HOl1fl ,virluB'oflhls,amel'dmen! y~u öeelra,lD'chiing...n:Df(et-elreädy :sulillled,'5u'è:h'è:hang..mey.,bem.d.'bylsl.grem e",i.Uer. prevlded sacti.lslegrilni'et leUet:mal'.e5Jefèrencii lo'lhe:selicliällOnandlllsamendmeil, shdls iecilved prier Ie Ihs.epal'lng heur.anddai.speclß.d;, .

12"ACGOUNTING'J.ND:AP.F!RO?RIATION,OATA,(lr¡eqiJír).'see .SChedule''1~,'.THIS moM. ONl:Y APp.¡;iESTO MODIFICATION ,OF,CONTOTS/Ol'DERS,JT.MODIFles"rHE:¡:ONTRAOTJOR,DER NO.ASDESCRIBED'lN,lTEM M.

eHEcK'oNE iA, THISOHANGEORDER iS IssdEo'puRsuAiorro:lspsè:lly aU/hell/v)" THE, OHANGES;SeT,FOR:r,INÍTM.i4AREMADE'INTHE'CONTRACT' , ORDER.NO.:IN:lEM,10A; ,,' ,,' , , ' " ," , , , , ' ," .' ,

8, THEABOve'¡'UMBeREO CONTOT/OROER IS:MODIFlEO TOREFLECTTH:ADMIN1STRATlVë' CHANGES.(such õschangas in:pay/nii.oflèe, l~~ ox

appiipdalien,riale,alc.) "SET fORTH IN ITEM:1~, PURSUANT TO THE'AUTHORIT' OFFAR43.1D3(bj, ';, "

":~ :~'C.:THIS SUP.PLEMENTALdIGREEMENTIS,ENTERED'INTOPURSUANTTO AirHORIT OF:

"Cl, _

, 0; OTHeR (SpecifY lypeofrnodif¡catleQ,anri,aulhoIily),

:h:"~~;\"

:E,IMPÒ"TANT,:CenlraCI9C (&Ie net, Die required l?s.igiilhls-.docuiiani,Ð~~leiun c:plesib.iha:lesuin9,omca. ..;;

. 14,.DESO¡:IPTION, OF.AMeNOMENT1MOOIFJCi.TION(ai:arjiled by UC/'sacl/oi¡:/!esdlags, Including s""cllallon/con/ract subJecl msilerIVherefea.TbTe,)

GSA Contract iF: 'C;,S.-23)1-812'7i- . Thëp.U~OsEaof, :this; modif,1catioÍl' i:s to :documeI1t,:t'he ,:follow.in.g ,charigesi'n :administ:iationo:f this o:idar:

.A:tei: 'awardtiUaugh",Se.pternber ;3:P,1 20l01 aI.y questions, or' i'ssues related to'thisprocu:iel'ent 'he .rea,ched at3.0:4..4 a,ü":a:i,~1i'11 be handled J:iy .. rAclin;is,t.Tator who ,can

the c;ont:iclBt acimfnist:iationcontrsl'c;tcldm:List;rati'Qf)flppd.tr\'§s;,t,ov .'vlhen ,;sendlri'ç ;sll\\..ma:il to: the 'e..maitl box;. incilude the award-nurnbei: and administ-ra'toi:.is 'liame in 'tne ;siibj,eè:i'1'ine of:

e-!táir,

Effectivé ,Oct'obèr l, 2010ì the Departm'ent:ú.fH0melanêi .Securityi 'Office D:t .lnspe'ctor_:çöii:tii1.üed-,-...~~------~------'~~--~----~~~-------Excepløs'Pro\ldfid hsreln; 'B1 lorms,and cond!lens onhs decumeiilr.Jorenced.ln-U.m'9AOT'10A, aSharelolore.;hsng.d, rsmalnii Imchenged,.ndl" flÌllfcrce and .JfiicL i '15A;t'AMi:ANOTlTLE ,OFSIGNeRjType orprinl) 1GA,NAMe,p,NOTrrLE,OF CONTRACTIl~GOFFi~e¡R(Type orpnnlJ.

~60. DATEiSIGNEO'f6B., CP,,TRACJ9R/0FEERSR- 15C.;.DATE'SIGN,EO

q~~tYq- d:orà dISlgn.'IJ,.1 p,,.on,sull,g¡,.d 1..Jon) ,STANDARD'FOi'ti:30 (REV; 10-B31NsN'754~.DH52.B070 '

:pjevle\ts,ecillonunus!ilie ,WesciiJbsd'l1y-iS,i ,:FA":(4.6:CFR),s3.24:l

~ 'r.:

, ,REFERENCE NO: OF DOClJMÈNT, BEING CONTINUED CONTiNUATION~l:EET'1PDFIG8PA10ÖOOlfOO 06, ,

NAME'OF,OFFE¡:ORORCONTRAC:rOR

KPMG ,t;. t, i?.

:ITEM NO~

(A¡

SUPPLIES/SERVICES

ra)

Genera.li w.iU be r.e.spons.ibJ,e fO,r the adïtiiiisì:re:tiorifQi: th~.s ,procU.ieiiarit aqt:.:ori. ~heii

slibmittirigadministraUve request, usèthe , foHowi.ng:

',QUANTITY UNIT

rC1 (D¡

;UNIT PRICE

(:E',).

AMOUNT

(F)

Ema:il:, ÒIG.Ac:qui;sitidris&cths.gov

:Phone :202"'632~02.41

,LIsT ÖFcHÁNGES: Reason for Modificat:Lon Other Administrative Actioi:;

. ,Discount Terms,: i' ,period ',o'f performance;: 10/29/2009.'to 1'0/28/2014

,.

pPTJPNALFORM 336,(4.8B)NSN '7540,Ol.j52.0B7 sponsorod by:GSA FAR (4BCF!l!53:110

"

.1

i

ATTACHMËNT A I

1 . J." I1"" ;.~ -', . -t;.:~.... ',', . '- ¡,d ¡

',~ ,: ". :' ", '. ',,',,; ",',:' . ",. , ,: , " . ',.. ,~,' J.J'" c.." ,'0: ,,¡'U", S" O'E'P' A' "R'TM'" 'E'N' 'T '0" 'F 'HO' 'M'E;L" ,1\N"n S" E'C' "U'" 'o'IT"

:OFF.ICE :OF.lNSPECTOR::GENERA'. .,': I

i

L

;~,

:,\ I pèrformäricedWolk' str:tement'.föriliè'Åqdit ofthe

:Dej:iâtfrrentd(j,f :Homëland 'Se:curjtY'~hCqneo.lidC\têd,Balan'ce,SheEltl :i$tatem:ent'pf'C,Lisfodiâl;Acti:Vity i anô Q:therRelateô ~Auqits for FY' 2010vJith 'fbur',optlon'Ye3ars '

AsQ,r;, "1'.01'1:61,2:0,0'9

...

'" . . '- ------~~----~~" .:,ii-l:~

-

DEP.ÆTMENT-0FllOJ.LA' .SE.OUR'l¥

STATEMENT O¡='.O,BJECTIVES -rA8LE'OFC:ONTENT$ ,

Pag,eContents PART'j :GENERAL INF.ORMATIDN

1, Purp,ose t 2;' 'Sackgro,und 1

3: Labor-:êati190rjes 1 1.04,. Bec:tírityciearances,

5, Information'SS'ecLI-rifY,a'l1d ~è:Ò¡ifíaentialitY"of Data ,11

6. ;Overs.jght;an,ç1 PlqJect:Manag:.n:ent

14 8,; ,Quallty-Assurance Revl~wby.,thêtiIG 1:6 7, -Workpapers' ,

1:3

'1:e,

'16 9.. ,I'ndepemdence . ,

10., :Quålly AssurancelPersonn'el' ,QuaJiticatlons '1:711.¡ ,CprrpLÏfetSbftwar~,

1,2. Techn i,c:allríforrn:âtion'$y.stem RêqU,iremEl,lfs 'j7

'13" 'EUmjna:t1onofSarti,er.s:inlnformatlon'Te'chriol:ogy.. "1.7"

17, 14.,'G,oV~rni.Í'Hjt 'lurrisheti, pra¡îE'rty, ' ' ,

:15: SÜbstitut¡òrtcifKay"Oontraêtorpersonn Ø¡" 1'8;1e. SUbc(Jlltractitjg ,

1'8

, , '1.E1'( :C:OJR:;

".1: 18i,lnvoic:,~s'anC,:,paY..m(:nts. '1:8 '

1;S; AU:dlfSiteând Tr.ay-al , 19'

:20. Pericid of P,êrfòrriänce '1Q .

,21." standards 19'

2?,. Typesof,Audifs 20, 2023. Breakdown of Hours by .comp,onent

PA~T~ '. , :SC:OPE .AND .Q,8JECTIVES

, '1.- '$c.bpe.,Ä. .Âudlt:ôl!Consolir:ated Financial Statemimts 21 8.lntêrhål .'~ontrcil o~etFlriar.èiåì RepòrtinS,(ICOFR)" " ~2.'

2. Audit :O,bj13C?tivas Integrated .:F:inancfàl statement~&,ICÔ,FR '2;3,

,PARTS O'EUVERA13LE$, :t S'ched:u,'le,-; IntElgrP;ted FÎnanë:ial Statemet\lA,(lèUt S..rOOFR' ;25;

'2;, D:escrJptiql1s..:lnteg,ratød linanclãl Stateme.ntAu,pih&" ,35,. lG.oF.R

~3,9';App:endix 'Ñoi1;D:iscIostirsÀgre!3m£lnt :'t

.._ ._,.~p.P:!':rgJX_.~lrl.d~pimcte.nçJò:Ae£~r~J,o,n;'Form___._______..____ 4:2

.4.'3App,endix. PôlicieS ,and ,'ptc:cedures; G

d

...;.;

PART1~GENERÃL INFORMATION

1:1 R.urpose

Alth0Ugh the' Dep¡artrnentòf Homeland-Security (DHS or Depártrrent) O'ffiöeOf InspeÒtor',General :('OIG):is,

rssp'onsiBle:fot. tneDHS,lntegratedi F:inánclàl Statern$nt and I'nte,rnriI Contról ovér ,Finar.c:ià;lReportlng..(: 00 FR);aualt :(Jiitegtated :audlt), 'thè: olG has determinédthata .contractor ,sliállpetfotm flieatidìt as'w.ellas ;stand..alO'ie audits,at indivduaJ.com:ponents. Note: Tlie,ICOFRportlon;,ofthe Integratedaudlt.wllonlybe done In .support'of the

cQnsolidated audit attheconsolidated . levekas well asatcQmponei:ts havjn~ 'i:: stand-alone. audit.,'

Thë'ptirpbse: ciftlifsperformallceworkstatemehtis toacaÚire'thé:seri¡jces' of.an'Îndep,eiidentpúblic accounting (IrA) fiiita.audit- the 'financial'statemeiits 'oHhe DHSfòr tne'yearended.September30, 20:10: with Jurthër'audits through

. FY02014. The'Qffice6f Managem:eriJ::and BUdgéb;(OMEU r.eqùlre; au:dit'r.ep'Otsio. be,;submitted; as ,pattof the,Ani:uaJ Finandiál'Report'(AF;R). The Nurnber an'd'scqpe.ofauäit:bycorrPonent maychar1ge .throqgfrÒuUhe'BPA Ths'DHS Integr.ated. auditwll be.,cò.mpléted on or befor.e.the, deadJir.e.;ëstablished: by OMB, " '" , ~

each.. . - _. ", ,

Numbetand'types'of. auditsmay vary aridfluêtuate throughoüUhëcour.seöfthe .8PA and 'Wil.ie ¡i:entlfi~tl at:BPAcåIL '" " " ' 1.2 8atkgrpund ,DHS'Wßs,establlshed WthëJ-lor.eland $ecu!'tyAc;fof2002.lfS-A), Public LaW fQ7;.2e6,qated Match 25, :2002; 'asari

States gpvernment, :l)HS'mìssiqn ja: to lead the:national.etfortto ;$ecureAlTeri9a~axeoutiv.e: çlepartlTe.ot 'of the United.

Thi;¡1)lssiop jl1c1u~es thepr.even,tiorian.-a'dëtarrericaofterrotistattaçks, aridprotectronagainst,.:anq responsetq, " ttiì:eats:ai:d: hi3zards,to ,thë'n.tion" ,Additionarly, D1:8' mli:skmîs. to ensurElthevsafety'and secLlrityof borders; ;welconiJ~: )awfcii imm,igraníP anciyisitQr-al ,and;prpmote iba-freFl4Iow, of' COmmerce,, .

',!,' . t,', Im.Plementation 'of:o'the P!?st~Katrlna;EmerQenqy'Managamen't Reform Actar¡cf .Otieri.n~anizatlonai:Ghanges;. ~ ",Transfers MandatedBvthe~ost.Kafrina Emerciencv ManaèiemenfReform Act, ,'"

. ', .

2006, the Presiderit'signed 'jntqlaw the Post~Ka'trína EmergenoY'N1anagement Rafoi;mAcItPKEf\RA).' .1:'On Octobêr4,

the Federal'The Acte$tab/ish,ed pew I~adersliip'positi.onswithin ":he Dapar1ment. brought-additional functions into

Emer-g,slJoY,Mancige.rnentAge..ncY,(FEMA)', .created and Jea.lIocatedfuno.tiorís t6,6thercompo.netits: Withinihe

Department,:anq:amendedthe Homeland SecurityActtin ways'tf;af,directly and.índirecì!yaffaot lha organizationaridfUn'qf1ons';óf vari.dl!s"erititiea..yiittiill DHS, . ," . .Irf'addftiori, pursuanfto; the Secrètary~š Authórity underS,ection.872i, ReorgariizEffionAuìhbrityôfthe Hom.~land Securlty.Act '(HSA):of2D'02~ (The Réorganlzation Authority under thEfHSA)'DHE3 has'made ;cerìainother:organîzE\tioni:1 .changes outsìdeofPKEMRA All ,changes asa resultof the :PKEMRA and:Reor.gan!¡!tion Au'thoii.ty::underthe HSA Were 'ëffeëtive:ascif Maren ß1¡ :2oo,?;, Ürile$sdthetwise nôteq. ' .

f.s a Tesultôfthe PKEMRA;

,.' , i=EÎ\A:was ~xpanded to:'lnc!Üç(esome::programs'from 'thePri;pare'dness Dlreçtòråìe,;jr.c'ludir.9 the.úffipe. öf/ "Gmntsa.nd:Training'(G&T,)';, tbe;'Rad,iolqglcarEmergenny Prapa,re.dness Program,(REPPJ;and thØ l.nitetl

Statës FirerAdministraÌiqn (QSFA),. ' , " " '-A neW,Qffice-6f.Emer-9êìicY;:Comrtl.lÏÎcations'XOEb) waS estab!ishéd and tëports;:directly fo' the Assistant

. ,SectetaljrforQ.yber Sec.urityand, Gommunicatfõfffiliilfie ,fiatlonarProtectlon ,anël-Programs .Directora e

. ..,~~.~~..~._(NeeO).~,~~~~~_____.~__.__~__-'-'~__._.~_.___.__.:.~_ ~_:._ _ __~~.~~~.~u_.~.~_ _u ..

PlJrsuån-t:o'the R.eofganizatiön Áuthority :under the H$A¡

:., The, P'reparedriess Direclorateiwas, r.enamed the 'Natlönal Prò'tectio¡:i:u:rdPrograrns Dire,ctorate.;(NPPD)'. The

new NPPDìnclúdesthè,f6!lowiqg ,offces:, pmce, of' LJnderBeèretar,, 'Offce:ollnfr.astr/;cture Protectión, Office ,öfHisk 'Mana-gémElrìt-and ArJaly:S-is~1 OffÖ.e of,Cýbér'Seciidty,and,CÖtimì.riìcatrons,¡ Office of

Intergovernmental ProgralTs.,:and.the ,lJSNI.8IT program" ' 2,

... !

'. The:Officeof Hea'fh Affâîrs (OHA) was establlshßd:.andis coniprised;:oftheFOffice:of tf;eChief:TV¡e:dical

Dfficerand;offcesrespcir:sible for calTying:out the department's biD,defense're~ponsibiltie.s~

D.ilril1fJ~FY 2007,0148: began reportrng theS:port Fish RestoratIon .and :BoatlrigTrustFunâ..SFR'BTF) in theapplicabre' ~fitiancial st¡:tements and fo,otnotespasadon 'the updatedO,ffice ofManagement'andBi:dget~(.oMI3YCjrcuJar A-1:3QI; Finanoia!'.(eporlingReguirements¡, requirements"fortf:e:~eportìng ,of mixed'funds (partially :eatmai:kedand parUaJ)y

Treasary managed lrqstfund. .During FY2006and prior,:the'SFRBTF was, 'non-iearinarked).. The SFR'BTF is a

raported by-the Department 'ofhiterjor.,

o'fficeôHhé UnderSecretaiy'

O.ffic'Ël dflrifrastruëture Proteëtiòrt wilLidentity: nsks, 'fhreâts'áhd vulnerabilites to:crítica!:irifrästructure;and develop. methods ,to' mïtlgaté fhem,The :office' Wi'l continue. .to help strehgthenthe"first ,line of d efense,agaînslattacks:onour NEìtionts 'Critcal' infrastruc.ture:andprpVide :robusIreal-time. monitoringand, respons:edorncidents "Qfnaï:ional '~~~ " ' 'Offiçe,of CyberSe.c:uritYllnd'Cömmi:ril'cations; (CS'&C.)cotTbir¡es the'Offce ôfQyberSec:urîty and 'T elecolTrnurjicatioT:s 'arid:the Offîc.eòfthe Manëlger ot:thi:fNá.'iional Communications 'System wIth ,tbenew .9ffioa of Emergency Conimunications, CS:&C Wli ,focus. bÓf/í,.tncybersecurity,andoneh1ei:gehoyand 'interoperable, '

c(jmmuriicE¡fions¡ldèntityngcybér ,vufnetaöiJtîes:and fhreata, and 'herps,prôteOta,gainsl-and respond to aybar-based ,. :attcks/including pejforming 'anajysís,onfhe:pot~ntiaLconseglJences of-a succe.ssfuf:attacK.

Off¡cGöf' Risk,'Mana,geinBlitantl dAmdyslsi 'forlTerly.Within fhe,' Offce'oflnfrasIructureiProteçt\qri,,',Wil,direct1ne.pi:rt' :tcdhe: Uricler~Secre;tary:and wil '6xpand'ìts- fÖc,ts:frorn physiçal criticallnfrastructure to cyber:securify and,other rjsk

'analysis',Elre..na¡¡.This expant.edmissioq w111.'proader.'ihàOffce's,.efforts baddress risk issues for ihe ov.erall ,prdte'Clon, pravehtion, and mitj9,ätIQrí.ofhomelaf1dsectirity dsk~;, ' ,,' ' '

'Qffjc,e. c:Wlhtergovernmerttal'Pragrâms,WiI proV¡dë,theDepat.tmeht:'levél foóEiI póint forodQrdinatÎng' r.elated , '

'Commur.icatlons andpolíoies wJth 'departmental.leadership,:and' ensuring co.nSis:têhIandcöordìnatecj;"componentlevel'

ìn'teraic:tions; 'Thispffce.wiU 'prov.ide .fl;öleal pat.hway 'for cpmmuni'caflonawlth.departentaileEidership.,"

US~VJSiT wil maintair(its current rple,butwil be'administrativelyrelooated to the NationaLProtectionana Programs DírecTQrate,(NPPD).

Office ,ófHealth Affairs'"... . The Offic6.otHeaith.Affalts (ÖHA) 'wilCbeded J:Y'tha:Chii3tMedioal :Offiöer, who' wilLnöw hE.vefhe'tltlê, oj: Assistant Secretary fQr'Health,Affalrsan~ OhiêfIiediceJOfficet; The Qf~'ce' ofHealth,Affç¡iFs'Will haYeothree' mal.!l dív.is1pns:

;. 'Víeapons'df Mass Destru,êti on ,(WM D.)and,g iodéfense w.mbe' red'by:a DeputYÁ~sJsfant'Secrètary'and.wm i' leadthè depattmentt's:bíödefénse'actiklifîes,ihclutlingthe Bioshield and Biöv,atch progi:ams, (transferrin.g to

. 'PHA-from,s&,T) and the Nationàl.Biösur.Veilance lntegrätion Systeirr (transferring to OHA frqm li:frèstruètursProtèdHqii~." . ' " " ' '.' MedicaF Rsadinesswil!av.ers,eecoritrngençyplannirig, readiness' of.mèdicai firsITesponders,¡: WMp incjdent

mái1agenieiitsqpPott. 'and-med¡paL preparèi:nesi:grantooordination.

'. 'C,or.p,oi:,e.~t.Ser.ices-wjIÜpr.o.v.ide.p,ö.lia¥,.:tar:dar!ls,i:e.,uir.er.er..fs~ai:d_r.etr.icsjDrjb:e.de:patti::al1ts ,',' "

'occupational 'health ,and safetYPt6grams'and proVideprotedtlve and operafiona(m.ediöa'I.,serv.icesWithi:nlhe,',~ . ..".---..-deparìm'erit,---.---.---..--.--.----.-.-...---~----.----.-.---------------.--',:--.;cc

, -lhe'fdllowing :section provides,general' baokgrÓi:,d on- major-:Qrgarïízational'c.omponentsoffiHS:

..,

;3:

Customs and Border Protection (OBP) ,

.GSP pbhsistspr.marÎly'Of"JegacyCustoms, the border operationsofdthelegacy .!mmiflratkinand Naturalization

S.er.vices (INS:),'andpart. of:theAní!nàIanp Plant Heàlth l,rrspeètión,Service'(APHIE). GSPis,Ihe,sÎllgìé llrlfied border agenqy o.f theU nitedstatesand'serv.es, the.American public; travelers,; ahd'thei internationaL trad e::pommim Hy. Sub.stantially all:ofthe i:evenues,còl1ected,by G.BP areremittèd to 'TreasurY's ~General F.UI'c:L Qperatingand other costs "are funded principally, throug h'congressïonàlappro priaiíons';'C8precordsits-fil1ancia/:transactíons -through ,the aystems Applications-mdProducts'(SAP), whidh consists'oNi core finånciaJ s,ystem (that'supports prlmaWflnar.cial accounting 'and reporting,processes: anda nutn ber.,öf'additii:mal subsystemsfor"spe,cifíc.'operationaland, admiriistrativermanagement fun'ctions) and interfaces with 'ancilary'systems. Thê core~s.ystem (generølIedger, accounts, re.ceívabls.djsbursernents1payabla, purcliasiri9itravêl andbudgetexsout;on 8ccounts)wa.sfully , implemented in October 2004.ar..d :servss as'Theoveralla.ccountingsy,stemioràll 'processes used ,breBP. T.he ,sübs.ystems sendiransacfîOíisthrough aninteliace :to the basic'syslem, and :these transacfions ;:are; automatically, entetediritothe,!ge!ÍetaIJeqger. Prior ,to Octöbèr2004. theAs$etJnformationM~:magenieiit :Sy,ateni(AIM$) was,, CEIP's 'firìanëiEiI'sysIerTt. ' '

, :Imm ¡oration :and' Customs' Enforcemen.t (lCE)'

'¡CE:conslsrsprimarily oflegaQY'Custorrsand .iNSenforcement operations.and :the legaoy F:èderaI'Proteõtiv:e, Se rvice.. (FR:~), lOE :h£îS :re~po!lsÎbiltyfot:.prQ9rama:dealin9wlth 'tht?,detêntion and :removal :ofaJiens,; ïntellQence gather.ing,\ lnvssílgaUi;ns¡ mon,ay'laundedi:g;,a.ni;tallen. sml1gglln9, ,eimon.g,others; :ICEis",co,Jocatedwlth manY Citizenship..and

. 'lllm ¡gratiot) Sai:jces,..GIS)io'peratìons~

ICE!s, 001'/; ',finElhciaT raporting ;~ýstem'Ofreç:orçl is' the,¡:eder¡:i dfinanci¡:I'Managemerit ;:ysteri(FFfVS)¡ acomm\3rc)aj ofi4he~s helf linC:l1c1a!,r.apoi-ingsysfemir1atwasfl1!!y:ím'plementedJn Fyg.qQ.a l- FFMS ¡s:,the offc.lal's¡ysfernof record;

~(ld;'i$ buJltin O'Faola:8iRelafl().IßI Datåbas'E! Mana.gement,sy,stem; ,i, inclUt~$ 'fhe..cC;re,system ljsed by':accountç;nt$" ,¡: FFMS Desktop. Which'iS used .byaverag,eusers,and:a National. Finance Center paYfoH :i,fi'terface; 10E-owns and ":opgratesFFMS, Historical.ly, ICE:performed.tf:éfinancial repotfìng,funotior:rfo~ lCE( t\GT,oS&T:and,¡some ,

preparedness':fl:iicfi9f1S:!JsjT)gFFM:ap~r the.sh¡ared: ser:ices ,agreei:entthese.agenoie:s:liavewJth 10E. .Current!y. elSie¡:.in process'of moving-orhas' movad 'the-.responsibil!tyforaccountln9 operations,andfjnariç:jal raportlng'to Cl S; 'As 'ares,ult, ,CIS hasaddedfhe numberofcontrofs:overits;processîngoftransactionsat teE. From :arralJditstand point;, this means.thc¡ttllere are two control. 'envìronmehtsat ICEthaìshouldbenonsídered dúrin,g planning and. testing -:IOE pius,the:sharedservicecomponei1ts and thelGE mS'enVircmment:respéctively,

VA. Prio¡:to .tli~FFMS'is p'nysicállylecateqaí:theU..s. DepartmentôfCQmmerce,,(PDG)iaci/ty, in ,Spring field,

impl~mentatiô:nòf.FFMS" IC E'.s ,prilTartfinano!al~ystem was tht FJnandial.Accountinf1and :Cçintrol'Eystem (FACS), IrrFY:2005¡ FACS wasstnL:beiI19' utilzed. in alimitedcapaê1ty.:specifica'l!¥,'Ìransactions relatad'to'unliquidaIad, '

'o.pligatìons,that,werE; rnitallyoolIgated priÖr-to. FY.2008 -ar.e recor,decj:in. FAOS~ At:i;summary-IevEii. the..transactìons,recorded,in FAQS-are recorded In,.FFMS~, ", '

TransP,orfation:'S eeu ritv Ad~ inistration ,(TSA)

T8AWas'ësfabllsnedtinNov!3mber19,200-1, under Ihe,Aiiiatibn 'ant! 'TranspbftatiónBecui'ity Act. ifstnission iSIó , 'provide¡ seql.riíyför;ëÜi modes. ofiransportati6ritoensure frèadÖniof movemenHorpeo¡:lëand commarce.- . ".. .

TSA is'sÜppor.ed-byGl cömpìnationo'f generaHunds ,and user fees., lnFY 2Q05,TSA 'transitioned to COEísfGuardts (GG:'s~,finaricialsyste/I as its' oorEl ,a6ôoûlÚing',system (CAS), wl:idb provid:es8ecoUtits ¡:ïayable,accoiints r6cèivabie,: gen.erai lêtiger( :alid::budgatil'9'Jllnêtkmälity, CAS:'is:Qraèle-bi:lS'ed,and is acommercIâLdff.4he;.shelf s.öTtwarapackage.' ,,' .

.. -.. ---;FederafEmerceiÏCVManaQeméiit:AqencV:rFEMAr-'~-~-..~.-:------.-..----~-------.---._._.,----_._-.~:.:~. ~ fEMNsmissioïi isdo:prepare, fÖt¡::pre,veot.;respôndtötahd: recdVer from dis,âsfën,.F.EMA~s :primary bafance,sheët 'asset Is fhe,disasterrelíef'und"(DRF), whlchJunds qisasier related prQgr.ami:, includitig disaster'housin,g 'assistance, ibdí.vid uàlfamilygrEjrlts. pUblIo:¡issìstanc.ê':grants¡, and' hElzard,:tritig~tiongrants, The..le.vel~of ,activityln'thef'fi.ind 'can

\iåry .widëlý,eáöhyeår;dependitlg on the rif.mbér:ahdseVßritý' óf 'disïastets, FËf\A has, cohsòlrdàt~d.mÜcH, ants DRF, .v:

1,

:apQtî!Jntin.9 JNorkata disaster finance ,branch,atitsBlùemont, VA faclltÝ.: FinanciàlstaIement prèpar.ati.oñ :anä,pth$t'

" ipverall'acç0.uiitin.9aCti\Ïities'aré"perf~rmed :ätits~Washin9to¡j" D,.8. heaâauarters.

JJa:tionaJ Pr.eparedness'wHf:inalt.,çÏe e~ìstilJg;FEMA programs .'and:sever.I,1e.9?lç¡y"PrepEif.edneas, Qirectorate, "prb9parrrs, It Wil føcUs:' ,on: PO!içy,continge:m;y plE!nnln:g ,exarcisa.c0'Ordih¡;tionanqev.aluåtiøn",emergenQY 'nianagement training and hazar,d mitigation with n;)speC:t'Tr:~thEJdChemioal stoqkpile Emerge¡:¡:y Prapared,ness (O'SEP)

",and'REldiölqg,icaIEmergency:PreparednessPrQgram (R'EPP), National Preparedness' will OV.erse~,' two' 'divisions: 'Readiness, Preventionahd Planning (RPP), a.rid:the(NIG)¡ RPPwil bedthe:dentral office withinFEMA haridl!ns :prepar:edness p6Iiqy:andplanningiunctions: The NationatlntegratiolJ Oenterwfl maintain the .Nationallh'oïdeht

'ManagØ'meot:$.ystért XNIMS)i the. NatiC:i1i31 :R'espònser Plan' (.NRP):lan~ wfltOciorctinateiaotivitles Withttre U:S. FireÀclmTliistr.átiQrì. ," " ' ' , ' , '" 'TIre dfficeêO'f GrarîfPrJ:,gra¡ns Th'è Tråíiíng ;and:ŠystemsSup¡:i'oit:Dhiisiòns ,øf4ne Of,ice ,óf:Granfs,anO Tt:ainirig is' ,part.aftne'National: tntegratlpri' Geliter'(Niq). The:Çlffoè :of thei:pîtizen .c,ops;,:s part of RPP. ~ .i '

,FErvA uses'JFMI S,asitsc;ore ilnanciaisy.stéii. ThèÍ'ationäl Ên'ë~genêy;ivaliagèÏT eii Jriformätión-B.y§terrt eN EMls),grant: process, is,the primäry 'feeder:systemfo:IFMIS. Gfhèt '5~sfems, fhat:support: ,:whionis: used 'to ïnitiatethe :disaster

j,iria,nGiairnanagement:aIFEMkar.e:the Na,tionaf Flood /nsûr.anoë,PrograriÎAotLiatìâllhJormat¡'on ,SYstem/Write, Your ;Own :(NFrp/AISlViY.O).. Logistlcs./nformaflbn'Managem.erït 'System ;(L.IMS)'the 'Al:tomatedAcquìs'/bn Manag:èment '

'Grants System'to proc,ess F/raAsslstanc6.'C3r.ahts, Additionally, as'e,cond ir,rstance ,of fFMI$:sy.stem ,(AAMSJ., Fire

'(ussd :previousjY,py Officeöf:Justice Programs,a.nd mDMed to FEMA'is,usedas: th~, cnrèfjnanaiaJsystem ,for the; " ':0ffGEl :¡jfG:ra.nts"and Training. In PY 2009 FEMA:,plaris',movíng FY'20G9,Etpproptiatlons to 'one insta'hCe, of-lF7MS. Also,

i!l' FY200tl ;tEMA 'started usinga' new systen:r:at'NFLPcål/e:d N extGén that:cons:oJidates insÜ¡;ani,s"compànies''fjpâncic¡!.irifòrmp:tiori. ' , .

,Coast Guard rCG)

Th'~ :c:è is, one: oT'llve'armeq,Joroes j\; the nation and' ¡:HaYS'8 ¡$i,gniflcant roia ÎI71h:omeland:sec:urlty.;Becaus,e :ofother

tpjs$lons; .oJ la,Nit, rata:ins Its ld~n.tlfy with1.n'DHS:.C:G';Mas: ,m.qltiple miss/ons r.elated'to m~ritime:safety., mobilty, ,and "

se.curlty::national defen.se;'sndAha -protection ;çfnatural resources¡CG- hea 'neverreç:eiv!'da stand~alone.'fii:anclar stafe.ment a,u,alJ. ,'"

The GG :jmplernentedOraclefinancia!s 'a~.its;:c:oref¡nahëial systemi,n FY 2004, In FY 2005, T;sAtransitione.d,to 'provides iacco.unts payable,8ccQunts"r,eceivablei 'CG)s'fiï:ancial sy.stemasits::con:raccolJnï:il1y'sY.stem (OAS).which

ganera! Jeâ,9.er,al;i'd buC;,getin:gfunçtIc;mality¡,.a.AB,isOr!'cle-"l:asaQaQa ls.,¡= ,corrmerçi¡:I:Qff-4he:she1f;softarepaøkafle.,, ' . Citizenship, and:lìnmiçiratiOri ,Services, (.CIS)'

,C/SJs,' respon5ible'fo¡'tbe,¡;Clmll1isfraIion of im migrat¡orJ,an:d:nàttlr¡alization. 'fi:nciiöps. These' funçtioii~'.Inqluda

iadJtl~lcatiò:ns tèlate'dtö.'\Jisal"immigr.aliop, :anë!¡'j'ëitùral,izätio.n:peti,tii:mis \:n.da$.ylum ari:refu,gee àtipUqaIIOIJ$.. Q:!s. hets' 'fourservlqercer1t~rs.1 a' recor~s':caoter:and m¡:ny:distrJötoffqes,¡ ,... .. bi S.:îtiitlätesiaçcbi¡itlri9 ,transaçHons. and ,I,Ç.',~ àS :íh.eael\ice provid¡:r, prOCësSes.those,-Iransâëtlbn.S. ;with ::Cl S ¡¡:eìiotmrnfrthEfflnEtnciaira~,orting'ftlhcti0n Jo,house. ..s"IiQted abova, G1S i$',h:iNng:qve.rm,ore :contr.o'l :over:th$ :aècoÜntihg;fùtïë.tiotï$'~HblNëY$r, :if:shö.i:l,çl ba.i¡'örettfb.at:nelth~r I.QE,orcr$ ourrent!yhav.$ rEiljabls $ystem~ tq:Tt:adUY,døterÌT rneqefe.req Te\f,enl,~; " " :Seci:et.SerÝlce,

'The Sécrët:Sewìce:ha~,etdLlSi mlssibr:ö(pro,teotiönan~:investi,geitiQliof'financlal,cririas. By law, ,It: retaln,s,Jts"ideotity With DHS. "Seicret,,sewica perfotmslts OWñ :a'ë:couñting:'fLlnptlons...$ecret SerliIce implemenÌEld a,n :0racle Federal :¡:ír\anciâl,S~sfe¡jTClr;'its4inElhciar t~¡:ortîng in :çctoße.r 2004, Priòrfoo.çto'be(2p04,~Secret $.ervìbe. wa~ri.slJ19 ,j=ii:an.óÎ'ål,rV1àïia.g.ément Aòçöürit¡nRS~stem::(FNlAS,)J Which wâsa mainflfrle..basea:a~s.t.ênji' ' ,

:$:,

,f:ederalLaw"Enfo rceinent Tràiiiìnq.'Center'fFLET C\

FLET.Cis:the,Jeadar Incëlreer..!ong lëlw.enforcernent trainingal1dprapares,law ,enforcement professionalsto'fulfW their

responsibilities.safely ,and proficiently i ensuring tl:at training'is accomplisJied.in'the most cost-éffeëtive männe.r, Fi:ErOsei:ves asanQil1teragencylawehforcemelit training orgariizationfor81, Federal agencies';arid provides :services to'state,locaIClndintemationallâw.:enroroementa.genêies,

FLETC Îs:headquartr:redon1,500 a.cres:aI' GlyncQ, ,Georgia (neär fheporicityofBrutisWlck). FLETC 'àlso'Op,erates Mexico; Charlestóri,'South 'Carolina; Cheltenham, Maryland; and fhelnternationalLaw'facilties in Artesia, 'New

Enforcement-Acadeiiies (ILEA)atGaborone, Botswanaand:supports 'training ,at:other'ILEAs. inH ungarya,nd Thail¡:nd, , .,Sihceits inception Înj'g,7Öi the'FLETC hasinvested ,heavi!~dh tenov:ation, iexp'ansioo, ,acquisitöri¡;and neW canstruction to lTeeUhe 'eVer~increasíi¡,g training needaofits federal:agencleS"~,\ .. ,

systern. 'Ths,qpgrade,consistecfoffil1ancialJnAa9ust200B, the; FLETG' implemented: an upgraderto its 'Momentum

minor' upgrades,ii'lìheÆirea óhecurlty. '"

;D HS Accountin~Svstein

the' conspJJcICltion :qf Its'ffrianclClI systemsio ,acsîrig1eapproachihatwil ad qress.thè: needs öf' DH S'.22componenfs. DHS ~asrnåÖB severa! attempts tq: qevelop.and Implemerit à:new:sY$tém but .eaclJ:,PH$:C;orilinues'IO work .towards

:¡ttenipt ha?,~beer., unsuccessfuL '

lrri:a(/yJanuary'2böfl,..D H$ issued'S t1aWReç¡lIest for Propqsal inviting' pçitential, vendor~;td,;submit.propos'alp thât. wo,uìd use,existinggovernmeniorpr'vate.sectofapproaches::tp, consolidate: D.HS'financia'l systems. '

(, ' 'DHs, reòeivedj4.1 billon under :the.A:merican~ecove¡;andRejnvestmenf.Act. of2009i(RecoveJ:)ìöf'9r Åct), the Aot réqulresDHSfo meetdransparency requlram.ents ,including: reporfirig'separateily'on ,the' funds;'in .thefinanci.al statements,. KPMG WÎ II incur addltiqnalhours to' test compliance With R ecoveçyActTeqtifremenLs,sn d in the ëonscilídafed audit reportin.g phase 'tötest proper'segregationahd raporting'of Recovery Act fundsiri' the ,Dapartment's¡Annual, Financial RePC:rt(AFR)., OMS guidance indicates' that Recovery; Act'funds wil i;eed'to be

;sggreigatad aDd se.pprate.!ydisoioaaq jn:'ha.:AfR~

The: DHäHecdvé~l.ëtprqgrams,;Elri:drelâteir:'pro:öessesÆdndt'exi.t Iii: p.~grL!arr2Ö09, and1herefore. War.e-not inëluded ¡r¡ih.e' 0 IB:s:PVV S: As' ,a Tes'ult" ,KAMG will neetl'to perform additic:mal àuditpr00ad tlres ovsr the:R eeaver:y' Aptfunds'thatweremot Includeçl ja'the' scop,í7 ine FY'200'9Inte.grated' :aucJjt p.v.S. '

, The'foiiöwjri~ DHS:componeritsrecaìv.ed Recover Act.unding:

Diredtoratefor Manac:emerit, (MGT); '1\ GT Teceived'$200! DOg, 000 fortheconslriictionof:hé,DH Sheaclcï uarters at

the currenf:St Elizapètl:!s hoapìtal site.

* I:ustoiÌsand' BorderProtedtion,(CSP): CBP'received a .total:Qf$6,8U,Oo.O¡,OOOin Hecove¡: .Act-fUnding" This

'fi:ndingisfurther:dividedinto-Ihe fallowing:prqgrams: '~ . .'.

Q' :¡iOWotO~ao:O"'Torprocureme¡':i anctdepiaymerirot ~non~intrusivednspeqtion aystema; C"BP'eìCpects to ;o1:lìgaterappr())(iinately38% ofJotal'fundiijg in ,FY4'009. . ' " ' , " ','

o '$60;000,P.OOfor pro,c,urement .and depioyment onacticaicommunicatìonsièquijimeiìfãnâraâitfs:-------~---~-

CBP,expecfs to ço,inplete"sitedease negotiations in .FY;2009. ' 0' . S1 Oq"OOQ,OOO for expedíi~d development and deploymenf.of border security technology on , ',I . ,Southwest border (SSlnet) GBP expects to'procure equlpnient-or Nogales:and'sonoita Stations in

F'Y2.0O,fL " " , " '" , " " ,,',' , . ,', " o$42o.;nOO;OÒOfo pian,.,manage, ;öésign, ait~tiand Öönštrucf:GBP-oWh€ld land border ports JJfe.nlry:

. 'CBP expects,to: öbligatel'approximatëly 50% aT the totaffundir-g in FY'2009. ' :6. '

,~ Immiqrationand Customs' Enforcemelit(lGE): ICE receíved,S20, OOÖ¡OOOtor the'proCUremei1t ,ahd :deploymenf of

tactical,comm utiicaUons:èquipmeritandtadios, DÜe' to,:inimaterla!ityóf'he 'additional funding, to hë'splifbètWèeh 2009,arrd 201Ø,rió addiional auditpt0cedures 'are'e,onsidèted necessary in.2Ø09.

'. Transportation 'SecuriW,Adrrilnfstration '(SÀ): i:S;l received ;$.1,000; OOO,.ooqtø procureand.ínstall:cheèked' baggageand,bhedkpointexplosives ,detectloh systems, The'fÜndirig' Wil bé.broker.i"lnto,ap proxim ately $75Q,OOO,OO'Oïn,OTAs:and,$.250, 00:0;000 in,pr.dp.ertyprocurement. The: OtA rOIl~DûtWil be.gin 'toWards theehdbf

FY 20,09; howevEi'r, little Is expected to. be,obligatedduril1g:FY 20'Q9-related'to OTAs, Property procurement 'Îs, expected tQ ron~oÜt 'mid-yearend delív.ewaccepted ,in late FY2009. Additionalciudit procedures are~

," ,United ,S'tates'Coašt'Gllard (USCG): .uSCG r.éceived$9S,OOO,OO:O 'för:shöte,.faoilfies,and aidstonaVigäte facUílies;:;priority 'procurements'dU8 fo matétiärs anc:C1aborcost incr.ase$; and ,costsjo".repaít, JeIiDvate.. ;assess! ,Qr. :improvEr ,v.essels. tJSGG:,â rSQ'teëeived7~142IPqO¡ oaGIor the,alteration,or reniov.a i icif' obstructive bridges.

Additional'allditprDce'duresare:

. Federàr ËmeråS'Î'cv Manacié'rheht:AtiericV'(FEMAl: FËMA received. $,610,ÖOU¡'OODJr. Turidingfot"thefOilowing programs:

o'$:tSO,.oPO"qOOfortlie PUblic Transportaticm-BecürityAssistahce. anël Railroad:Security ,Assistance

'gtant progrärh:;EEMA,expe'cts' toobl!gáte,m ostc:fthefundib,g.Jti FY.20G.9I,but:disbUrseni ents'WIlI not:be madeùnti, FY20:1 O. ' , ., ' ,

o '$:150,¡.DOO¡0DQ.Jor P.ott)3ecurity 'Grarits: , FEMA 'expe.QtsJo'obllgate.mbšf,offhedut¡dil1g'lh, ¡:Y2DÖ9,butdisbi:msements wm not: be l1adeuntjl FY~010. ' "

o$210;OOO;ODO:for-Firefightets-Assistance,Grants, fbr'mo,difyir¡g,upgrading, or Gonstructing'non-Pedêrai firestëirions: AWards ar€tTIot plahnèdtoi béÏTade or,oblfgate:d ;by REMA unti. PY 2010;

, 0 $1 OQ;aOO,OOD'for'he DisasterA'Ssistancè DirèctLoan Program~ Ertergènqy Foocl'and Shelter.", '

, ThéDl;SCi10'sdResoUrce Management.TrEil1sformatiotl Offic,e'tRMTO).isìieadrng..the neW:finandiäl, i:ystems t:onsölidation pró:cesswithinput'fr.om'.DHS; compí:nerits. The Department hopes, to 'award theifinanoial 'systems'

',.cëmsoJidâtíon cOtitract':in,Sèptèrrbet 2009. ':

'1.3, 'LaborCatagories

This: BPA,sha!l be 'considerecja firm"'fiXed price,or tim.e and màtei:a!s with, travel paid 'in .ac,c:ordance~withFederc:l Trave!RegÜI a'lion¡;(FTR),As,:the':Ool'traetoraqëls,st~ff( atany ieve!1,.ö.r prom~tes:staff¡(âre.sUJTJ,è,qf~äc.h 'ìndiÌ¡id ual

staff, mu~tbe submitted tpthe:Contracting Offieer;~'Techriie¡aI,Reprèsentatj\fe (CQTR),for'approvaL Addîígnally, the

, mUstbe paid,atoråbqv~jhe,dlabor:cat$gQ.iy'in:iorder-tcn;:hargedthe:$tafftti that lanorcategOi:.The fÖ!loWiQ9 ;categoTie~ ,ciflaborwlll be.,applicable to a!1 :w'Qrk,cor.tained in thiia sciUolta.tior¡, The requirementJor continuing " , edUcation and training íI11ne,past two years as' reqiiired:below relates to th.e',tvo~year period:prlor'to: fhereJeasedate , of'he;päIL Personnel in: all ràb6rcate.gorles'belowl except'for(d),$taff Auditor, ,0): IS/.IT Staff,Auditor, and (m) J:uniörCOlTputer'ConsLiltant¡Etreconsidered kew:personneJ. "

,(a) ''Partner/PrinCipal

.. 'Th'ePartrer/PtinC!pal 1s requIr~~l to ba'.aOertifedd 'PUblic.Accountant(CPA)~nd literised' bYfheappropriate. state' :licensing .authority 'and bs:in goodstandingwithJheArCPAI$tate '.Boar.d,ele, The :minímûm 'education ;re,quJrem.ent$ 'includ,e:'(a)abachelor's' degrea Jnacçountíng, ,otbusinßss( ,e¡nq'tb) 80 houts',of.continLiín9 . professionaled.ucatiôn ~Q:fiE);,i~tt:6:i'a~t-lW:G-yeai;i./:ät-rieets.tJ;e;.gGy:e¡:¡:¡:ei:t!s;.GfiE';EeGjuiEe¡:eRtsiwitl:~aJ:.least-24Qf.:tt:e-:ßQ:.t:Gu,¡s-Qf.

,'o.r , .coi:tlauir:geducallon iand tralniqg ihs.ubj~cts :direct,lyrejated to Govemment,auditl1g, .the Government :fnvironment,

..,--- -----':thecspeojficcor~uniq i:eenvironment.in'wlïich:th~:audlted-ently-operates,The'm ihim unielÇperie.ncerElqûirem:entsc'in"---c;~--; ~ ----I thls'ca,tegowIncJude: (e belng,a,panli:eror principal !n'~the:Contractor~sor subcontractor's 'organization, 'and (b)

''havin,ga .minirnuITofseven;y,ears genera'i,E1tlQ!texpetienoe 'and three years federälGovernmenlfinanêIal audit êxperlenc,s;) The :paJiherJpriiiëipäl is:respon,sible:fortneWork performed, te.i ,overall projeet'managementand finalr.eport reìliew~ ' ,

~ ,.;. 7

:.: I

(i;) AUditManaqer

The AudltManager¡sdreqU¡red Io,bea,()PAandlicensedPy theapprQpiiate state (¡censing authority. The minimum or busIness; :and (q):80, hoqrs of ePE in Irie

'past-two years that:meetsthe 'Governmenes"cPE reqtiirements.ìwithaf: leasì24:of the 80 hoursofcontinuïng edLlcatiori requirements inçlude:,(a) a bachelor's,dagree in accounting

'education and trainln.g,'in.süqjects :direetly'i:eJated'to Go.verhmenf:audilrig,the Government :environrnent, 'or' the s pecifJc ;or unlque:.envir.önmentin which the'8udited'entJtyoperates. The' rninim urn :experienoe :req alre m.eritsinc'/d e: (a) havin,g:a mH1Tmum óniveyears'general. audit 'experien.ce¡ and (b)twöyears Federal'Government financla'!,audlt ,experiénoeata'supervisory,lev$h The responsibilties in this ,eafe,go¡yitiIUdEl: m reVieWing auditdocumentatiolJ, financial :statementsafld taports;,.(2) condUctil19dísgussions\Nith .clients 'about the resultsof'tne work performed;(S~ :qlrecting '.ehlor'and,:staf6aûditors;, .(4) ~e\ÏjeWihgantLápproVil'g work; plans ,andpragrams; (q)ensuting. thát as¡:ignments'c:re' çÇlf¡r.iac1out'withl.õthe buqgeteditime,c¡nd witHin delhiery,cornm.ítments; '(6.) reviewing',audit

ç!ocumaiitafíonang fiI1Elncialstat~rnents,.an,c; rêlatèd rep0rtsdfbf'aqcuraqy Eind :Q0iTplètëness¡anêl,(7Yföllowin9 tne: progress :ofthe el1gagement.and helping rss'olve;acc0untir:g, auditing,'and reporting prôblems as they arise. The Audit Manager.ís.ragularly'asslgned lo:òther'ai.dit engagements In a.managerial'capacity, , :

(ë)",$eriIOrAuditor'

The' mlriimul1'edücation requirements jnojude:(~)à bachelo,ts degree 'i' accdUnting or;pùsiness, and (b) BO:hours' òf

-OPE '.inthe:past'tllo.year:s'thatmeets thè: :iapv~rnments OPE requirements, with:átleast:24 óf the,BO hours.of cOritinl1ing, :eduèation and.tr.aining insüöjecIs,direêt!y related togovernmel1t aUditing,I:.the:GovernmertLenvironmènt, or the'specifo'ör'Uhìqueeriv!rorimeotíii whichIhe'auditedenfiw, operE:tes. ,The:minlmumexperien'ce requÌrements, lncludEl: (a) heíl'u:ïa :senior'ìh the Contrac:tor'so¡:subcöiiträctOf!i=;ÓrganízaIÍoQ, '(b) having: a minimùmof'tWo,)(e¡ar;s generai;audiVe~perjence",and (e) öne,y.ear,ofFeder.al:Govemmeiiffinancial :audit exp.erii:moe. ,The,responsibiJties in I

t~iSd"~Ct ateg(.o37~iÍ1C:t'IUd~:;ti.t)hOindepetnhderitIYi?ter:fborm'ih~a madjdrsed,g(,i;)ent~fa.' aUt'hdit;;.(2)'I?direCrin9 .Idhed)NOrtr- :of'st~ff.' "f ' .'

,aui ors¡' , jinsruciing'.emin e:wori\ 0 eperiorme;,an..' reviewing e,wori- one an ¡ree ing revisions,'1

neëessary, The'seniorAt.èiitór makes idecišions.on,alrburthemosf unusûalaccounting, aLicÌitln.g, 'and reporting matters ~end;lsra~û.iariy.assigned.to btheraudìt:en,gagementsìn:tnëdapeëlty :ohenior" auditor.

Cd) StaffAudlror

The ,rr iriimunï:education, requirementsinciude: (a) a bachelor's:degree in accDuntir¡,gor bUsiness'and (b)' 80 hours of COritinüingeducatíbnandtrainingiri 'the pasHWo years :that meets, theGovernmeiitsOP,Er.equiremehts" with ,at least 24 ,of'the':8Q hottrsofcontiriuliig,eoucatiO!land Irainlri9 'lrisab.Jects:directly reiatedìo govern merit'auditiri9¡ th'e :,goyernmente:nvironment, ¡¡rihe; spe:cific;oruniqueenvironlTent in which :the 'auciited entily 9Pera'tes.The responsibilties ,in this,catagory.lnclude performing .s'pecific audit staps ,underihe, super-vision of' 'senior .ai;äitor, AII

activities ,of the :sta:ff auditor are supeiwised.. . " ,

(:e) Àudit Sr:ecifíê S'i:ecialistlS), " Theiiiiriimuni 6Kperience'requirenients:inëlude:: (a) having thoro~gh knowledgaand;formal trainin.g 'in t,he'reguirecl $pé6ific,specialty, :(b) à ;high level of experience in applyin,gthe :specific'spedialty, ançl"( ç)Tecognizedstanding 'jn'th~ applicáblrtfiéJd. TheJesponsibiilies,ii)this"cate~'lory :include 'providirig auditors, with :prtóféssional :eKpertiseJn,suc.h af.eas' 'as, heålta,.safety;; JaW~ investjgations;; :actuarîal :sci,ence,iTining;;eQginl3erìng,'appraisir¡g, mathf:rnatics¡. statistics, econ.omics, writng,.:orotherspecialtiesJhat may. be'need~d to plan, ,develop"andpr:esenttechnioal-ass¡stance and traiiiing,:expandedscopea.udirsjBconorrY and ;efficiencyaudîts" program results'8udlts" full :scopa audits,fi.nanqial andcompliancè:audirs"lndirectc¡)siaudìIS, andother types:of audit.services (eig.,'audit coordination, 'audit .

orientation, pré-a'Naf(~Lsur.veysl pfic1rig révìeWs,quality'control reViews,eväJuaIions, ete,) Thîscatégoryinoludesall s pee-ifí¡;s-trS'dj¡;ltte~~li-E!e1:i:rcl-ttrC1Jim)I~r-e-a'S~i.gi-ed-ta.S'I\s-th'a1"'ale":n.d¡-c.cit1r.E!d:l?yth:e-a.thtilgbtirC'atEfg'Ori~s-m-IhiS

_ _. -------Q.ontrac:t.~i:he-use;of eaCh:specific:'s'peciaityjs~tD"be:f)~got¡ated-W¡thjtie-tQntractir.9_0fficer_witfiin_eachJasKorder.

(1) ,StatistiCian,

ThispersoamüsL-be¡â,rnetnber ingoot('standìhg; ,of a recogtiized,professionaJ:statistical aS$i:ciatlon ,as well as' have,El miniii urn ,ofsix'years: ot current, significant, s:aripiíng~ ,experleri,èe In,a G01/ernment:auditór ,progrEÜi'Fevaluatiof! '$I1'ìironment. Dei:Ol1stra1ed :expatience prêferä.bJyinciu.dsSIh,e,kndWii:dgëanö äbifity t~' design .samples thatri:je:é.t:

'a

, "GAG yellowbodk,and,theGAO/PCIE Finanoië'd Auc:li Manual. (FAM.),sampling r~quirements as weij: asapplioableAIOPA,s¡:mplil19.,aud¡ting',standar.qs. '

(g) InformafioIi Svstems/lriformatioriT echnologv,(lSIIT),skil classificatiori'S'.

The 'I silTa¡uèl¡tsr',evaiuaìion classiflcationsinc,lude indivlduàls' w¡th:speêÌaIizéd IS/i.Ttechriicai!knowiedge~ skíJls ¡and. cibílties wnôrraynotb:e,.cPAs¡ buf who nave, responsibilties,and ,a.leveiiôf(e~pederrq.esjmilartoi and who' function at slevel'comparable :tô partners,managers¡ $enlorauditorš,:or staff audItors. Forthe'purposes:of labol"classifiçations,

as welf:s,S' thOSE? w,ho'~se 'comp,q.ter :assisted'lSIIT ,auditors .whoparforn:: rouline,general applicatiQ'Ocontrdl reviews

audltiechniqÜes arè npt consider:ed in theseclassificalions, ,buhatherare'considered 'irîthe acco.ti1tih.g',àudltin9,àn'd relatedskiUs cIassJficEltio,ni:¡.as;descïibad¡äboije~ ' '

eli), 'ISJlrAudii.ParIner(or:eciuivalerit tite)

The mïnimprrréGfacatiori requirements jnclucje: (â),a baohelor':s degree'Oi"advanGed de,gree(a) in an apprQpriate .

:te'ohnibal'fiel'ti and íb).á0 hours,ofCPE in the past:twD years:lhat meeTs'the-Governrnents OPE:requii:ements'" with at Jëast24 of the'8Q' hours of continuing 'êducatiorrand frairiin,gin 'subJectscfirectly,related,tc,¡"Govl;rnmantauditir¡g, 'the :eoverrimei:f.êiwlronment,orthe:speclfrc'or uníque ënVíronment lnwhich the'8uditede.ntity:o.perate$. '1he JSllT SLJdlt partner must ,be.:aCertlfJed: I r¡fOrmatiohSystems .Aud Itor (0 ISA)"or.leaCF'A.With"equlv¡¡la!1t,experJenoe such 'as perforrritJgger:erçäl ;contról¡;valuations 'ofJargè systems", nØtwork seoLirity reviews" and extensive :reView'of' applications"and must:also' beaêtív.eiy pursuln,g the 'CJsAòettificatiorhAt' ¡east ten;yearsoteohhical, experience fs regÜrre,q" inciudíng all q'fthe Jôl!owing ,CltaäS: 1) .IS aUdiLprocéss;, 2.) IT9ôvemanoe,; S)systemS,Eihd.Jrífrastruot lirE:

. IifeGyçlemanagement;A) IT:servicedalivery,and,st.pport; ,S) prötectioo':qf informationassets;andSì btJsÎness ,corît¡huin; and: disastenecove,ry. EmpIQyee doea ;net:neqéssatily'have: apropriéfåi:'riiter.esL: 1n, thefir:m. This. person has:rf naLatithotitYl0.the: condtictòf engagèmentsand full responsibiltyfodhe work:petforméd., ' (I' ISIl Âudit'ManaoerforeoUivÉ3lënHfte),

The ,mil1imum,education raquirements;iÎnclude: (a) a bachelor's ,degree or aövancecf degree(sì,inanappropriaìe:, ,

tech¡;icâlfield¡ and:(l?)'BO hours øf 'OPE, in :thepast, two~years that meets 'IheG:overn.ment:sCPE requirements, ''wjth.;at , least 24 o'fthè'ao'hòurs ,olcontirîUlhg educatlon:and traJr:Ing :in,subjects directly"relafed.'tè;Gover~me)1't aud ¡ting" the government enVironment, orthespecifidor'uniqUE! environment in which' the 'au.ditedentity"operates, The 181lTauc!it manager must be a :Certiiedlnforinatior:, Eysterns,Auditor( C l SA), 'E!,OeçUfied L nformation System Security

control ,G:valuatíbns' ofProf~s.siom3i .cO/S$P), -9r:bea: CPAoW!th ,eqLlivalent experience .such:asperformin.g 'general

lar,ge system, rietwork.se,curityreview¡;,ë'ndextensiverévieWDf applicatiQns, and must also be',actively.'pur.suing the CISA certificatiotï.,At: leêlš,tfi~e years. technical ~eXp,érience',iš reqUited, inëludiri.9 all óf.th$ fç¡llòWihg ,àreas.:1:Y:ISatidif

pr0cess,:;2)' IT JJ9yEïmance;8)systemsand, infrastruêturelifecycle manqgement¡:4:ì ITse.rvicedelivery and sup,por:t; 5~ptôteCtióndof:i~forriatiD.n assets; ähi;6) bus:lhèss' cbn'tInuity .and disastan~covetY. ,

,....,

The.1SIlTmanagë~ is responslble'fór:oomplex'engagements:oríhe technicaLaspects"of complex'engagements:,arid " mayove,rséè two ,or,mor~ engagèmentssimO't8n~lOUsIY. He¡she,ha~ ,demonstrated to ,assums'fullabilty

rel)pori~ ibiltYfôr-diredtirigerigagem entsands,peöial :assignm ents. :This indiÏlIduåi ,r:eliiewsaudif,d0cumentatioh'and rëJated:repolts for accuracy ,and ,complete.ness" Ælhdp.onducts!discussíOl1swìtn ,dlients ,about toe results DUhe worK performed;' dirëbts;BudifSenlor.s,and Staff; revÎewsai:d :appro:ves work,plåris :ánd programs.;ensuras that

delivery commitments. The lS/lrmanagerfo!lows:assjgnments 'are 'carried Qutw1thiíT'thë :budgêted timEi:and within

.the'progressiQftlie engag'em ent,and helps: resöiv.élechnicalissuesaši:h ey,arise ahd,Jsre9úiatiyassigned toöthet ei:gagementsin:Ecmanagerial technical capaèity. '

(jlSIlTAuôrfSer.ìor (or related title) ,',

Tbe miÍ1imumeducation reqtiirem'elits;includê; (a):a:baohélot's degree In,ahsppropriate :techriical'fièld;ahd '(b) '80 ,hourS dfCPE.În the past tw,óyaç:rs that:meets,thegov,ernmeliYs ~CPE'lequirementslw.ith atleàst24 of:he '80 hours of contintiii:g 'education.an'd trainingJn ,stlpJectsdlrectly..elatecl to' government 'aUditing; thegøvernme,r:t , environment,orihE? specifjc,or,uniaue:anvironment iii which the'auditedentityoperates. Als0.,rèauiréçf is at least two 'yéars;,of'experience iri:JßIIT :äUditng. The ISIi;r.auditsènidr:peHforms' i:ostasS\9'nlle;lits withØ miiiimum 'of ;slJpi;rviskJJ: dirEJPts,thework;of.stClff'ßtlditon:¡,'lnstruêtiqgJhern iri'the;wor:k t?~be' performeq¡ TeViewsthe Work done.

I:.

9

ai:c! dirEJCI$,:reYisions¡ if nec~.ssaw;andrrakesdecis.jonsol1aii bufthe,'mosLunusual matters, This pers.on is regi.latlY assigned'to öthere,ngagements',in'theòapacity. ohm IS/ITseniot'au,djtoi',' . '

(KJ IS/ITStaffAuditÖf;( or'eciuivalent. tite) /

'in anaRprQpfia:tetechnical field and BO hours-of at least'

The,minimum eduGation requir.emarits,include abaqhelo.r'.s 'degree

Gontinying'education an'dtrainlng in.tbe,pastiWo'years ihaf m.eets'ihe ,gove~nment's, CPE:''f,e:qtilrementa¡ wIth

24 Öf.hê,e.O ,h'Clursof ,poiitfnulnged uGation.. and iralnl119 in'supjeets"d irectly :related..to., gQve rn mentauditii:g,¡ the

:sovernmentenvironmentl 'or the ,s.pecifio: oruniqueenvlronmèr¡tin,whichjhê 'audlted'entity,operates" Thereara nq mii.IIT,umexperjence requirements. This person ,performs'specìflc;procedures under the:guiêlance:of a,senior auditot

AtLacrlvitîes (1UhelSliTsfaff'audltoraresuperVÍsed' , '

'(I) .. IS/IT Svstem Software Specialist

'The lSJIT Sy.stem Sdftware,Spediélisi mUat have:at '¡eas:tjve years ,cjf 'experÏencewötking .wHh1SystelTs sô"ftWâl'ßÍli ,a varlefyofdifferer.t,envjronnients"JncLuding'revÎews of orinstallation;~mdlmplem entation cif.systernssoftware.. 'Éxpetienc13 ,sho.Uld hiclude.øperatirig 'systems'àn~ access ;contròlsoftwSlr,e.,,:and:the:abiUty to read :assèriiblèl';coda

and relafedmaèros as,part ófthe:aysIems softare ínstallatiol'J'and m.alntananca,funolion., ,$peèialistshod1d have::the abilly, to"evåluate'installation 'and implementation 'of:aystemssoftare foq~otentjal jrfformatioh;security.e?(pOSures.

(ín.)' ,'Senlo¡,'Oompliter,Consùitant

The S:aníor,G.cniputer'Cönstlltant must'have: atíeast-teti yearsof:êKperiencé 'înc.omputer consuiting services, including,suçhareas asaystém äesig,i1, .hardwareand:sóftwate'evaltiaìions, 'systems :iTanagement,'ahd' systemsimplementation methods. . ,(n)' JUnlor'Com1:uter Consultant

The .:.uniór.,C,6mpÖtef-Óonsqltänt ni.lsthav.e ,af least'iVé' years :òfexpetIè,nceiii'öompútêr consû Itingsêriiceš,; :inci~dirigds ú~h,area~assystehi s: des.lgn¡ h atdwar:e;i:ndsoftare, e.valr.ations. ,:aystems mani;gement,al1cj6.ystëJJ''implementatior.methods. . ' ' t,4 :Security Clearal'ce.s

.

AIJ::QC,ntractor. person n~1 mustb~ l.J.,S.CifjZf:l1sranqat.a tn inirrumhoJc;,a 0:181\, sï=o.uçity'clearancf¡,at:the,jnterim:secret

Jeyelexcept'orrr:staff.IT,staffmyst hold ,a DISAìop-secret: clearance, The.re;shall,be )1oexcaptiQPs to this, p:clic.y,. Additonally, Ooiitractor'p.ersonnel performing work, L:mder'hlsorder shaJlbe ,sub'jaêt'to.security'baókground " '

investigations as 'Prescribèd~l:ythe:Q'IGI DHS;.or:O.HS.ëomponents, Jl1'i:ddltiol1,':the:OIGrequires,aH :Contractò'¡:, personnelass!gned'Jo, the call tohaVé',a PHSsuItabilty'determin.ation. The.suitabiljty. determination takes, ,. ,.

approximately:30 dElys;to ,compJate:once theDHS 'Security Omcehas 'receivedacomplete:packa.ge and.thereare'no . 'complíoatiohs~ The:contractor'smployeès andsuboontractors 'åre not-allowedto oonditonally Work ontliis óaf!:sLippbr

,unlessJhe-emploYéehas, been gratíted.an EOD(favcrable suitabiltydeterminalio,l)¡, '..

ll)':-Q1' 'Ch'~WiirG" ..¡LlIconti:act~~~ditors'wqrkjngtat ae~,Serviêie must haVoeDrsÀ Tup'Secret ~leClrtnces. :Ool1.trao~'a:udjt?r.s .workir1~ 'at GSP, In addition to'having ,a DISA;;Sepretclearance,mustalso'b.ave:8 high' fisk l?ackground mVe'sIlgatlon. Tjiis' inv,estigation :is'per.ormed'býC8P:after~he coiitractoT'pernonrielhave re.c.èïveda:favorE¡bis'DHS sÜitabilty, '

,i:eterrrinati9n" AIIIT:auditors'musthave a Top Secret:cjearance,' Howeveri1T ¡:uditorsowho'Work'solely ori"th.eCBP ,audit must instead :('1Jcornply,with the .security.dearance rsquirements for all :contractocpersonnel statedabove.,.e.g.. DlsAcle¡;r.ance aM~i=S sUitaplllty;determ,inatlcin,.an a ~) mU5tcQm'plywlttiC:SP~ítyclinlamre"Te-ç¡L.irerel)tS7(

_ ,._,___"orde-ljo~GQDducttb_e',á1,g¡t,'the.c,ontraictör'must :be, Bre¡:arsd.to,sueeJy,':BPropriatelycl.e¡aled'staff.to"meet PHS ,Or' QompotiarjtJeguir~më(1t$, The:Coritractor mLlst;al~o,'hav?,a.DSA Töp, Se,crat faailtY'èlearanqtL

:AII'Contractgr persor:neI'wjf be.pre~s'creene'dby. í.lle'OI G SeciirilyOffcei:l.anq/Or Jhrçiugh pthe'l 'pro.ce~ses,as'

;,designatedbyiheGOTR,'for level; of:clearêlnce' before being allowed'to-work on this ,audit If therearè'q uestions. Goricerning':the,suita15iltý'of:acontract r;m:¡ployee. during the prs"sCi'eening :process:,qr'onçe:tlie ,backgrounq' ,. investiga:tio¡:Js'completed, notifícationandan cpportunlty to responçl Will,be provided to:thecontract:ernployee, l.f" :denied a secUlity:cl.earance,ihe,contractor (andIor ihe.contractor elTplQyee), 'r.ay;app.ealthe;..deciaiori for .review by

,'. 10

,.j.

I

i

.:¥.

'the'DH8 ChiefSec,utlty'Offoer. Ifthe; contract em,plqyaaJs found ,unsUitable¡theDHS,'ChleW8.ecutity'QffJcer wilr ,,' 'notify,' tha~Gontraètorls:Secut.ity:Pfficeit. The :cór;tractemployeeshaJJbe, reinqved proniptjyJrnrrr hls/qerduttes, ar.da repJa'Gementwll,barequested. ,Inthe'ábseiice:of:a wrjtten;wâiv.er ~y.';coritrB'ót:pèr-s0¡jneilJ'.the: pr.o\iiïfions :ofth'e Pt!vac1Actma'y preclude' äis:bus.slon ,tif the,d etâlls ,of baèkgroun d investigatioiis(s) ,añd/ot'he'OIG,aëfiÖirWifhlhe Cènï:raC,tdt.

1.5 liiormation Sec:uJ';t'y~and Confidentiålîy , ,air law.s', :regu lations'.. ;federal:guide'lines, and,internal'Df: s/pH S,compor¡ent:policles

on ''T,he:C,ontradtor.sh all ç:ol1p,ly with

ragi3rdingJheil:andling, ,storage; ?ind,;safe'9uardirigof'HS Information, Includ1rig, D H:Sï'nformation stored

Oontr,¡actorcomputers., The;DHS' :ÖIO, l1rJyteqYIr.atAe contractors.' to~ havé'sof.tware,Used,onO,o¡itraçtÇ)tcoqi pÜters'to be,'Gertified :an~:accreditedjn:accørdanc~:wlth DHS,gti,dance. The; OlGWill PTovlde.ìhè-Dontractor (.E¡peoiflca!ly'.he,'

'.er¡gagem:ant;Partner):with 'awritten cqpyofthê law$,'ragulaíions'(federaIguideIines, 'Elnd internalDH8 pbllcies'witri GOl1tractqr ,Is ,For'whish the Contracfgr isexpècLeClJen:¡ompIY" Thjsjnformation to: be provided tiy'the,PIG::o' the

OTfit;Îat Us'e QrirY'(F0.lJQ) an:q' therefbr~'the'arI9a:gement Partnermust'hava' a security:brjefiiig prior 'to:recaivlmrtne sp:t¡cjflQ PHS,~secur¡ty.policles., The OIGjsunaPle'toprolJidedindividual PHS: com,ponel1tpolicies;.therefore, ti-e óontracior sha:il'feauesf'and :óbtaimsuc!i poUo§'s, if an:y¡from the,comptllents :Eit ílie:bag'lnniljg',öf'the: audit"lfJ?HS'

PQJiçyis4tricte,rtharitl cpmponenï's:policjY.,.DH$ìpolic.yshaill, qefoJlpwed" !.a cbrTponerits:pqliay is ;atrìqteT, thø comp'òtients; policy,shaU be:followed,., ;Th$ :01G,'"and/or',the,Governm:ent:AccQunti3bilty: 0ffic:e ,(GAO) re¡,s§lve ,the¡ rJ9.h.t 'to'oonductQnslte;'vislts,to 'levjewthe':Contra~tol:'.S aocumer:tatioa'aiidiin",ho,Lise prOP,equres' for :prQtsctjori.of '

infc:rmatiOn'.

Tlie'Gqntra'ctor-sfi.äJJ maintain the:confíclentíalì,ty:nfand pr.oted;al!:d ocumentq, .data,and ofhet'ihforn;ation;su.ppJied 'to ,it RyDHSi. ,ThafyPEl'Ofinforn113tiC:l: beinghandJédwil d$t$rmlneJt:e.,cQÌ1fideiitiality andprÇíìectiva requiremi:mts. Oi-S j. :and, ifa components"årEKres¡;JoJ1siblafQr':ídantifyiQ9'arrd m:atkin,g,cjpoumen:ts,j data,,:and ci,tber ,ínforrration\that requjrE!

~SpEicJflq: prQled¡VEl measure's.. TtiF:' OIGOjs rJnabl.e tQ v.ouchfor t.re effe,olivÇll1ess b.fcqmponant .infolmatio,n'securlty ,,';

WQce.dures.i. 'i:bere~ora, the:co,ntraqtops.)i¡:lInçltifytha,pomponen:ls'. verballyand Jr:: wrifingB,t tl:f:,b.egjnniogöflhe'auclit;a.ri,dperioqically duriri:9.:the, autljt ,qf their resp.pnsibllitunde(DHS poUey:and, this'cootrf!ct tö iØentify,:andpraperly marK

.1: !sensi.tivs"SntJ 'classlfJed: infs=rmatioJ1 :and,to:lp.riovlde~.han~lj_ngJnstr.uc.tjG)'ns;for suoh,'inforrn:~tl.on priortQ,.:lt,s: release.to.'.the

Contractor. Such ,ootificaticm mi¡y be';clo'cu,mel1tedi!T,entrai:ôeoor:ifer~nGeaQendas and biwaekly!statu,s reportS'; :', .

:ltiÏ1f,orrnatio.li ls.'nôtdes.!gnateqas: serisitive,or'C1iassïfiëa,.the' 'Goritractor,will honetheleS's take' "reasonabÎe ;preoautions tö maintain 'the:confide.ntial/ty .of aU dOClintentsldata, ancl0ther iriformatiOri:suppJ/ed, to ithy. DHS.; Tha' Contractor agr-eès.to IakaapprQpriate and'reasonable measureS to rèstriclaoç:es¡;tosuêh informatiojJ, prev.antunauthorjzeq disclpsur.a, ai;rdsharß such inforniatjçmwit.l; on!y;~bose' Gontractpr:arn p(Qye,es,neecjin.g:stlch' informat,ic:nJø, perf9rm a'ssjgn'eqWQrk~J1dètthjS',¡callt ' '

'The 0.Ï'G:w¡H workWlfh' the QIGsê.cl.ritY'ÒffiCe lo'provide the: .Gonfractöt With:spedfio,rtinimtlm:reqUi.re¡:ents'for

handJirigsensitive but 'unclassifieò.tB S U):andril¡;ssifie'Ci,informatiön., The '01 Galso.wilf we rk:withlht:r Ol~ :Sedi¡dty :O'fic:e¡Ap,implemenf, DHS, Manage¡mel1fDjrective Number 11D'53¡"Security Ed ucation, Traiblll9 ¡'and Awai:eÒess," Prqglam'Djrectlv.~/"to' reqLiir.e'aU new cpntractor ;and'sub.;ci;itraetqre,rrp1o.yeeswho 'are l1e1Ntòdthe, engag~n1eritin FY 201.o¡;Ioatteno: a'Securjty OrlenLation Trainir:g Briefin,gWithin; the'filsí3,O' :days ofass,jgnmant. Thi$i s'ecur.lty

brefing.wíl 'fòlJpwfne:outlíne: ofth~ nOri.dísolosureagreemel1t fo.;nóIUde,.the r.esporísiblltres öJhan,q,ling'aEld, ' safElguar.dir:gProfe:cti;d,'CriUo.af hïfrastwclurEl. lnf.örmatiqn 'WOII), aensitive SI:lcl)rity.lnforr.atlòl1 (881), 'Sensitive. ,put

Unëias~r¡fiet.ln'f0Jmatiol1:($BU);i 'El1d Q,lasGifieq JnfQrrç¡tion, An'i3nnaal i:s.fresherbrlef.ing wil, a'iso Uke.lyfd,be¡¡equIred 'for

returtiin,g GPntractQrand:sub~cèintraç:tor,empJqyees,,' ' "

Thet'CJorifradtbr-acqtirE3!3illÖpOssessqryana öq.propri?tarYlriterests i.r'rihförmaIidri'Dl'S prC?vides;llia Gohtractcjt

agraes..noLfodiscloseany inforlTaridl1'conaer.ingthawork:undar thìs:sPA to,any=oulsjde :partiea! ìnc:1uding .an.y fiaFtiøs"r:Gt~sseela'teGl-G¡¡r.ee:t!y..;wltM41:Is:"al;¡:itTl;flles's"fiFiCir",wFittei:-aF?f'r.evaI4s.:eøtalAeel4røl'..4R~G,G¡:t¡;a,G:tíll§l,.Q#ieer1s Tec;hnicar.ReprêS'E9ritaWie(GD,TR~, iri,èo:prqjr.i:itiön 'wIth :the .GontraótihQ Officar;,

-~-~----------~-----~---._--_._~.

,AdditionE\I,1oformat¡öl1,'òr¡sP(i'o!fc tY.88sofjrîfQrrna't¡on'fciIl9WS.:

,Sensitíve,Buf'Unclassifiedlnfol'matlon,(SBU) .,'

The :CoDlractor-shall adl1eretö:DHS' iVaria,gemerïtDirectiiJê'11.o42~\1, "Safeguarding Sénsìtive:Suf:'ur:èlassifed lnforr.atio ri;' (this information wil b:e.pro.vidè.d:'ÌQ"the,e.ngagemeot Partner upon te'C~Lvjngthesecui;ity brïefirigJ. The

it

,Contractor also:a,greesiotake approptiate,mèasuresto restrichiccess' to S'BU information Tc)'on!y'thoseContractor employees needing such :inrormåtibn to:petrorm ,assigned work under'8.'call; i.e;/on a i:.need,to~noW" Qasis.

JJHS:componenfpDlicies may be.morerestrictiiie, ,and the Contractor'shall;adhere to those 'policies i as' provided by .tha,:components, As discussed'earlier/the contrctor !sháll request. s.udh policies àt the: baginr:il1g öf'the,audit $peqificäUy,The Contractor shaU,requesf:each ,componentin \lJhichai1dltwork ls:p:erformed 'to provide:the component's established pófioies:and, procedures for-handling SBU.irìformationand .information in;ger.eräL In 'acoordanoewith DHS ,polloyand this contract, OH.8 is 'responsible for'identifyingany SB!:) information thät is provided

in writng at'the,to tMeiContractor; As discussed earlier, Jhe;:Coritractorshall notify the compbnents verbally and

baglnriiri. of,the:audit:and periodically'during lhe'audit.pffheir-esponsibJlty under:D HSpolicy'aiid 'this 'contract to, identífy'and pr.oper,Jy mark SBU inform:ation.and:to,provide handHng,insrructíons' for :such Information prior'to'lts. relaaseJo the :Contractor..Such'notification may ,be.:doc.umerited -in 'sntrancevconfsj'snce agendas andbiweekly ,status' reports'.

;~

, If a :cornPonenfls'poJic.yis not torem,ove .8Bl!f1nformatiOn fronicerràih loc.atiçms, the.:Colitractor :sh-al!'ensür.e thaf.su.ch information isnbt,rem:oved, partìcufarly Inadvertently opa. pOrfablecorrputer:'ifneoessary,the,Coritractor may ,inour .reasonablerallTbu.lsable ëxperises:for-:tt¡e purëhase, bfciomputers'that.are:required.to be"dedicàted,ol' léffonoJieliI :prarrises,due;to:sscurity,concerns, su~Jecttoby' written notlticatiol1toand,wrltten appr.olZal fr.om ,the: ,OIG; At

be .returned to theDIGunder'arran,gsmentscOmpJeticmof'heaudlt, 9wnership ,and ,control of'he computers sh'a'/I,, ',s'pecifie¡d,Qy'fhe OJ.G,

TheCorit¡:ctor Irl!JSfie¡nstlre that.SBU ,information'and docum.entation; InCluding Workpapers,:ar.a,;kept in a !oèkêti, . s.eoureplace'wl;ewnotinuseby ContraQtor-staff, anë:Lmust:ensure.fhat .Government:property is'ksptlookeq up after reglllcir worki.ng'hours,lfarHodependence!ssuEvarises¡SLlcb as lac:kofcontrol' QVer:stora.gè ofworkpapers, the'

, Contractor-shall nDtifYthe:OlG immediataly, who!wiHassistja'J;akingarrangaments:to :accoinmçitlate' boththa:auditee,andáuditor., , . , Áocordir:g:to;'PHS!'pollcy, SSU information'm ust J:e,.enciyptedfor transniíssionover the internet,unless'impractioal,

ThØ DIG reserves the, right to desjgnate:S.sU information and to, requireencryptïoaforalf transmissions.":;. .' . ,: Classified Information

The 'Conrraêtorshall e;dhete.tO DHS Management Directfvek regarding the handling of.classifiëdinformation. The GIG wHt,providathe.Cøntractorwithwriten copiesofthesa Directives. DH'S 'ComponentpoIicjes :may' be more

res'trictive, andthe, ~ontractorshài¡:adhere' tc; .those polioi8$, as provi~ed. ;by'ihecDrrponents~, As disCiJssed"earlier" ' the Contractor ,shan reauêst s.Uch, policies ,at,ìnê l;aginn1n.Q of :the aur:ji. '

:Cli:ssified lnforIT¡at¡on InanyJqrm(s.g.¡ p8per"elec;trcmit), 'Pope~ly identifiecl'8s :sLtcl1bybHS": siiall n.a:ver/.s removed'fra-rr;DHS premises,andanycornmunicatiarrofJa classifecl nature m ustbedònaover secur,ed IirTes' ,or in . secureareas,as;prov.idedl:y,DHS., iran :independence'lssi;e.arise$, such: as'lack'ofcontrol'ov~r'storaga of '

'Wotkpapers,the:CDntractorshallnotifY',the..oI.G .ilfmediateIy, who'w¡¡ ass'jstJn-makingarrangements' io, ,secure :the Goritraètøt's:wor~papers.lf the C'o.ntractor recQgnizes Information as.classified'oròfda'classlfablenaturG,' b ut

'.'- responsible parties. ;attliedepartment' havenotmaliked,:thejnformatÎor.i.as,suc:h,...the Coi:tractor shall imm.ediateiy seicure:the :ir.formatiori:and n9tify:tha OIG ,,". , ' '

ff naëèss8r:, the Contractor maylncurrêasonâbla rêimbursap!eexpellseS;ortne ;Purchase ofeom putersthat:are requir.eQ,tO be ,dedicated. o(la"f 911' olieritpreriÎses.:dl.eto se,ci:irityconc;'erns, subJecHo wrlt1en Tlotificati.on ÌD'ancl Writen,apprpvalfrom the¡'OI,G, At.conipleUcm of'fne:audit; ownership antl 'contrcir Qftheicol1putets shan b,e returned te,-tl:e;gTG,l:l'c:er-ElFr-aFlf:emei'l;i"s¡:eei:ieéløy.:t);/3GIG, .. , . , '

Access4ssues

, Caseswll arisE1Where,orÜyappropri¡¡te!ycleared 01 Gstaff wil be allowed to parform ,cert?linaudlt prc:oed ures; .or DHS ITa¥ wauire thatJhese,.,proce,dure,sbe.,peiiorlTedonlY witbEiPprQPr.ately cleared OIGstaff presen't, The OIG:W!l notifY íhs'Coritrac:tor of'these oircuristan'ces:as::OIG bec:çirnes awarei.orthßlT,çind wJII worKwith 'the. Dontcactorand ' DHS instlpha waythaHhe, C9ritractor may' continue the 'auditaccordin9 foauditíngstand¡:rd$, INns Contractor ,becorn'6SaWare,ofsuoh situationE1, ihe'Contractor:shail notify: the.:QIG iwmediately. If the QontractQr: in usthêxte

1:2

I

access'to information fhatfhe'GonIr¡:cIor;kflows,or hasbeen.tQld is. classified, the Co.ntractorshalldiscuss this need''firstwithtbeFOIG,' ' 'During 'the Fy.200$,. audit, the'Ol.G performed procedures~t FEl\A. Additionally, the OIGaccatrpanied 'the,CQntråctöt during. certain. sensitiyeJ¡iiformàtiot! technolo9y(1J)testing, Whemnacessar:, the OIG'has provided and wîll proVfde èleared staff,soJhat worK'can:'continue inan appropriate' and.accëp.tàbl~,manhe'r. , O.!G'workpäperS¡ and 'staffwilLbe avàiJEiblec toàpprqp.tiately cieareä"Dontractorp!=~onneI, "inaccordan.de;with-dlassìfied.or.Ötliér,'estabJished.5ecurity

procedt.res, 'sti:thànhi:..,Ccrltractorcan rely'or. work peiiormed bY'the 'bIG.,

Notiflc,àtio¡j

The:Contraêfor-agrees 'fo 1m rrrediateïYl:otifythe,CQTR in the event that he/she deterrrinés6rhas, reàsbnlö"sUspeôt ~a'. breaëh df al1y,'otthese' reqtiíreinentsor resttiCtionsor iEny' frpr.o.per hantling' ofölassified materIal ,and to providé,

,Act, 'thewritten notification ,âs' so:on as possible, ,Forknowiqg!y' disclosing informaticn ifu Viblationof'the, Rriv8'CY

, CQntractor :and 'Contractor':s 'smplC)yées"may be' sub,jecHc: ths':ctiminal pena'itiesas'setih ,5' lLS:C. Section 5,5g(J)"1) to.

:the:'sameextenLasemplcyees of the. department. ', 'C0l1fidentlallty.Agreem,entsIDs.dJaratio11'ofltidepè,!dence '

Each Contractqr errplo.yee performing, work' .undertnls 'ordershall he requîredhsubmit 'a l1or.~ ,diš.dJostJre/ccnfidentiaUty :agreement: (AppenäixA) and .:s Declaration, ofJ ndapendence'Form ,(Appendix B). liidIvid ual cpmponents"ot PHS.policy rTay reguireotherri~n-~jsclosureagreeme,nts~ "

1'.6,O:Ver$j£1lif¡and:Pr.öJe.êtManagernerit ..

:clG Project Monlfors:, The:.êOTRwil ,~esjgr-até ÓIG, project mÓñit0rs,to':ovi:rs'ee pE:fförmanCë of thé audiband wiU : assí.:n ,these',auditqrs to~"arjous,partsofihe.audltdependil1guporifhe Con.Iractor!g approach'Elnd,organizational. structure, ' ' Coritactwlth DHS öèrsonnel: 'The Contractor shá/l nofifythè àssigrièd ;prolectnïonitor, 'ptiofto mäklng inltîalèontact with:PHS perstmnel"tostartwork' oneaeh calt.the ,proJect monitor Is to ,be "kept abreast,oftheCöntractor's ac'tivìtes al1dinteractionWithDHS personneldurÎngthe course,ofaudit. The ,Con'tractorshaU inform the ptoject rroriltot of all meetl~gs wîth DHS personneL. The,project monitOr wîl.attendthose,meetingsathis/her.discretion.

and inèircomponentStaffschedule:On amohthly 'baslsth'e,Contractor shäll prOv.ide.asêheduledf'staff,

.assignments' toJhe 'projectmorìIlot~tò.assisttiimlhet in monitoring work. pe.rlormed Ündertfis; contract lf sèheôÙles

:c!ÍaÌ1gè ,sÎ911ìfcan'tlY,AheGontraôtor sball,proviqe'tl:e'prqjeo.t rnonitorswïth' i.pdäted schédLiles', 1

~Btiefinos. ,stätl.srèpClrt,ahd rníntJtes:BriefJtigsshäll bè''hld With, tlie Ö(Q'snd"ótf:ets deslgnâtedbythe'COTRWith status' reports ,prepar.ed 'for each: o~ganizatlonal 's~gment oHM è audit, ;Sùdh as 'for .sîgnificañtconiponenfs. The DIG"

I WJ/ des(gnate thi: segrient~ and"frequ,ençy'o.fbrieflngs, :statuS'Jeports, ,arid minutes.~ bi:sed,ontheorgariization :of:the

.audl,f These,.briéfingsand:statusreports"shall :describe'l:U,dlt progress, resülts todats,snd.near-term,.;planned, . activities.;' provide updated timet.ables; and Jdi;ntify matters that.may:im pact.thetimingor outcomé óf'futurewÖr!i:or

, theaudit.op'inionsand related raportS'.Thetlmir.g ,of-the brefings, :ståtus r.ep:orts., andëriinuteswiH ,be:basedonneecl, but shalLbe:held atleast bi-weekly ,dur¡rigfjeldwork~:Afíhe .discretiorl0fthä.GOTRonesponsible projectmonitor, the

be: ,withbriefings'may.beki,creas'ed foweek!y,ifàuditaç;fiviLy-duringa per.iod .Dftim6 becomeS lsigriifcant, m:maY lield

smalfergroups, s~cti :as'I management, to faciltate better comnicinication, ,:Statu~Teports shalf he;provided to :the '

OI.G¡at lea$tónéday bëfÖr:edthabr.iëfJngs. Ccilitentso.fstatus Tepottsari: described'in'ihedeliveral:les seëtlbh. '3/1'. "--MinatEls~sh'Oi,td:;d.acmrenrsìgnifrantdiS's'5ion'Sè'ciSìons;ancrcommjtmentS'ade-brmami;gementand"'th'ia

. ___~C.Qritractor.~andisbållcbèjncluded.ir.jhe_Conír.actor!s_'workpapers.

Tbe',Cöi:tractbrshaIJ r¡ofifyJhe COTRîmmeçUátely in. wfiing if they becoine.awarèof' IssuEís ti:ätcôuld Jeopardize the '

, sqcceasflil completion pfthisauc;it.. 'suêb.as, oÎri;'llmstances.thät-couldlead Loaaualifiaq 9.Pirìion:or cilsël¡:imel",öf.9.piniqn~ .Ë;p'eëiallT '8udihei:uirenients;', The,CQTR Ot'EPp.ropriatëproject monito.ril) .coordinatiori With. RH$,wilf i:equlfe: the Göntractar t~;hold lm:lividtlal entrapO'earid:,exit'porirerences.wìth IT:mana£1ement ate'actioJ:therëlevantcomponeriís.

13

The:C.OT.R wifLreqúire,theOontractor.to hold, monthly, status meetin'gs with 'S rapresentative'from-the DHS :Officeóf Ihe'Ohièf.iriformätion Offcer (0010): The COTR WìJ'âlso reguire:the'Gol'ltracior IT Management(Parther/Prineipal) tobe on ,site :Gitihe,components,af,jeast- Ocombinèd: hours permonthatanY DHS, componenIor:cômbi(iàfion,:of components :and:lrSenior Mana9ar.slManagers (Ieadcomponentmanagèr) ,shall,beol1'site per'col1ponenl for;at 30

locations with. hou¡;s per rnonthfor':fherollowing components: .cBPJIOE/GIS', FEMA,H.ET.C, USCGlT.8A. "Forthose,

tnùltplesitesthe c¡ggregâte ofthe :en,ga9i;nïene.hóûrsshall becoi.sidered;, The ,objective is tbenSUfe maximum cornmunicatioa,and minimum misUriderstahdings Jri'hisSenslflv.e, area, '

1.;7., :Workpapers

Gener.aIRequirements

TheiGor:tractor:snaJI.develop.con¡pleteaadaGCurateworkpapers .that dOQumentali .work'performed,sqppörtconclusi0ns reacheq",'ând'ara consistent W¡th',:GAÖ/Pi;esídenHs o.ouncîlon I lifegrity.ancl EfficÎenoyJPGI E) Financial Âudit;Manual'(F¡IM)'9i:idanca; goverlment'auditilig, 'standards (GAGA'S); ai:d AlTericanli:stitutê;ofDertifieq P,ablic

.JCcioLllitarits:(AIC,¡:¡iS standards, Workpapers~shi3n, show claarly'tha: .

. 'ObJectlves, ,scbpe"andmetbodoÎogyüsed

'. procedures .parfor. 19d

· ,S'bur.tetôf itifcirmatìon .. :Supervisory review' of-work performed

,.' ' êohdîtion; causa¡:effÉlet,crUena\ ,and rècomnïendafibnsforallfindings,

'\lorkpapërsshaH.corïtaín,sï.friCierit TriJormaticin Jöènablèahexperienëeåaudrtot having' no pr.evioUs ;conneitiön tö th~,sssjgnment:oidentify'the $UpportJor the n.arrativ.e" 'TindÌligs,. andmnclusions o'freports,andworkpapers. Audit prøoedUres, Nofices,ofFindir\gsand RecolTniendatìons (NFRs,i, andauâít.reparts;shan be ,indexed to the

~, Vvorkpapers"andVice'versa, '"0.' . ThEtOI,G,GAO" and'other 'GovernmenLrepresentatives,oi:lyas'atithorized"bY'lhe:.cOT-R, shall'have' aCGess toihe ,contl'scto'l's';workpspers 'on, an or¡gding basls.to'facilltate ,(1)ari,.understanc:rn9 ,of'he auditj'ls,progress .arid,quality(

entity rnay have access .to the Contractor's'äiidlts :resùltsl.:and'(2)fimèlylssuanc,e'öf:r.spor:s. Noother:indlvldtial ,or

.J workpapers withouUhe exprèss, writte.n.pêrmissionofthe GOTR. The DIG'WIl sign a :release'agree¡m!?nt with the Contracto(, ;:smutua!ly anrfseparately: agi:eeqtopy'tiie parties.?s theOlG Jiasiri the past,andwil requir,eGAD ançl otl1Elr GOlier.nmentJepresantatiyes fa do the samrg,ifçlir,ectaq'to do'sO'l:y'Contr.åct()r~ IfOontractor"ß' wQrkpcipeTs, ' ihofudírig ëopièàof'Gontrattots Wö.t:Kpapt;rs in: th:èQI G!s' possession,,:contain: iliforinaIioh 9b.tåinadthr:ugh the: call'

IhãtwöWd 'äs'sistlhe DIG '0(018 Gbntractots"ri;. other;:udits,the :ÖIGWif notifYfhe' Contractöt., and .the'.Contr.adtor stiän:allöw'the O'IGor the QIG'sQÖritraëtor ae,cesino Contråctor',s w,orkpi!pér.s,subJeötto the'cònditiÖl'scifthe

rele,aseagreem$,ritwh lChtha ;reqi:es,tii;9 pattie$ m,ust:siQh,!f Contractor 'so dìtects~,'

At thE: request pf,theCOT-Ror his/hetrepresenta.tive, 'the' Contrac;tor ,shall, ¡:iro\liqe, within ,threeworkingdäysoUne' ,request, ,8 ëopy,ofany w.or-kpapers,'(papetorelectrOriic'format), including relevant supporting documentatic::il' jf any¡ created ,oroptaineddqrill9 thSBLJdit.: -AlIthe:.Gqntractor's workpapers, mi:st',beav.ailabfe. for review rn:Elfqrmat .$pecifeö pY'the'DIG, Ihé'OIG' maYTequirathet COhtractodo perform ,oorrective or aiïditionaldworkwíthin the "ass¡gï:mentscope-basec:up.on thëir rev.iew dftl:e,workpapefs. i-h~ OIG, antìêipatestt¡atmostoftheir needs.ior

wotkpaper,accéss W.iIJ:i8, satisfied .by ihé,.äëliverý:s,Ghèëlule' provided.jri:P.art3.' ,

'¡''Ple¡ise..si:e end:of't)iïs,sedtioii'foi',an explanatioli.ofNERS', 14

regulation,and'The Dbntraëforsliall mairitáin:wutkpaper.sfor,a: p,6riod 'Ofat Jèasísixyearš,oracöbrdingto law

endatíÖhs: have been .resol\(edand'cL.osed by the DiG, Typically, ihe'DIG Wilwnjahevsris .Jôriger.. f;fter,all reCOTTrn

close .openauditfindíngsjftheyare. rolledforvardint6 the ourrent'Yeal~s 'audit reportlfan auditreport-'s.fjnding:sare

appealedÊiifher'adminjsfratiì¡èlyor to a f'ederaJ 'court, ,workpapers must be:retained forfhree years .afterall appeals firm policý'With

nave"béenofilË3d'and,a fin~î1 deoision has been issued. 'The: ContractorshaH"complý'WitQ its internal

respe:cfto dòcumerií reHei1tion and destruètíon 6fwor~papers. rmhé' Contractots'firm polícyjsTnconsisfe'Jit with::the

on fhê:appròpriate'aourse 'oraction.parameter.s described in this paragraph,.the Contractorshall'consultwith the orB

It is .imperative'that,the :Contr.actorprotectsallworkpaper.sfror¡runaLithorized :access.:and/or 'disolosure. Or.ly the ,audit workpap:ers, No

work perfoi:me,qynderthJs: order may be released'to, anylridíviduai¡entltyor'outside par.ties,' including -any ;par-ties not. 'C:OTRJ ',des!gne:es ófthe'COTR,ar.d Oontractor.staffassigned to the ;calLshallhaveaccess to

assocJated directly with,this ,8udif,'Witho,utthe :express;permissjon ¡offhs'OOTR, The'Contractor shall fOllow-the. directiqn.sof:the'0JG'and .DHSIDHScompor.erit;pertaining tö 8riy;sénsitiv6'Or .classified dOCUmentation, :to inolude storage'of'such"documentafion soleJy.by'theUIG. "

M thi;:pOriÖrUSIOniofthe.aUdi.t;th('N;~o,ntr~êfor.;shali complete: t~e'foiioWIf)~fjrianCiaI ,statementöheòkiìsts:

.GAO/P,CIEFAM Vcilumetl, Section ti¡rO$i: "Finar.clal: StatemeittAuditönrr¡pletiqtl Cheokllsfi:,.:and '. .GAO/PC:lE FAM' \lolumelI" Section l.Q04';píhancÎâl Report:. Chec¡:dist for Repotts¡Prepar.edUnder the,CFO

Act~'.

.., 'Any Ptlßr chebkliafs relátil1.9'tófina:liqial $tatenient atldits'öfJederaJ:ëntiies tequired ;orrecomniendedby oVersightagel1cies.

Tl:erCQnfraGÌörsnail ìn,clude:aworkpaper refer.ence.fqr each quesIiöl1 011 íhe,checklisí. If tJ:e Dontracto(answers êith~r"Nó. u"oT"NötApplicablØ~" the 'Contra~tQr om ust;prqVida -a justifioatiori!eJ1Planáti.o.ri.,

NFR Process

theyit 'ís important tor.ótifyihe ;ÖIGand ai:ditesofpdteritial ,audiffindings as arise. Outing the' course:,of .the ,audit; ,des.ctibe pòfential:audit firidingsand:the Co.ntractonshall use NoticeofFlndings;ahd 'Recornriènäations (NFR)'to

inwrîtirrgrequestmana:gement's writteiiagreement:of .dísagreemer.t. NFRs shaiibe ,and contain äH the,elememts ,Cif:a

rinding: 'conditon,criteria,caose, effect, and recomin~ndations~ NFRs shouid bewellWtitten and..clear!Y"commur.icatethe. prob.lems' thafrhanageme:¡;t niQstcQrreèt. The 'fsÖtsidentìfed in; the NFR Wil beAiétte,â With:m~nis:gem1an1: ptlbrto.thé OIGrevjeW, ' The OIG'wil reVieW-tand approve all NfRs beforeissuan.ce, to,.an;auditee,formahi:gEit!engs:comirrenI. Aprocèss 'colitrÒI recordJs.¡tobe maintalneäby the "C'ontra'Ctol'.overall 'NFRs, issuetlan:cf :šhalL'äescrlbetheir ,disposition. Additlonally,all work'ii:9pape:rs mustbe,com.plëted,,(incl~din9supeníísory¡reyjew) prior to the,OIÇ3!$."review and. approvaL. ,Foi'aWN FRs ,.developed and :prèpared atremote,'¡ocations(L,e"..Glyrico, Geo(gia'andthe,U8CG Finance Centerin:Cliesápe'ake, Virgirili:) 'the Wbrkpape.rs; :neeëftobe pr.eparedelectrçm¡caHY ,or scannedihto, "a.'íleand forwarded'tö the OTG förotimely review~"ltise~pecitedthatmateriàrweaknessesot'sigiiifjca¡jt..defidenciespr:eseritedlri

the'äûdit ,reportshäll' be supported PYd.preViptis!y~lssUed.NFRs; unless.weaknessesbecome appar.èh't to'o' late;jl"d/1a, audit process'forãnNFR:to:l:è, issued. '

when the CoiÌtractotidentlffes.that,8a Tesult; ,itís: importantAdQH!önÈiI)y, the 'Ö:i G:traèksopen recolTmendations. ,As

prior-year NFR was'i1,ot closed to use Ihe.sarheNFR numbèns,useclJriihe Cì:rrentyearas, well -as :using 'the same wording.;¡n'Ihe'tecommendations; where api:ilcable,

Speclâl'lT ,audifreaúlrements:' The 01 G wil reguire al/ IT NFRsto be:reViewedin:draft'formatb.ytlï'e .oHS'ocr.othree busÎtiessdays. "the Oor:fr.actormaybe,foreíssuance~ The DHS-oCIOwil provide.comments, If any; Within

fornial\ylssue IT NFR$ :onJlÏe ,fourth busihe'ss day.ln,additjon,slI :1;rNFRs mUst be preseiï'tedJo'componeritJT and'CFOpeTsonner',foN~ignaturè~ " .Electroriic,WorkpaÎ:erS, .l'he.C.OntraêtqrJiá~,a)hóose to, mairiIäin workpap.$l's.'in ahèie,6.froliic format. If:s'tored èìecíroriìca1iy"tnè ,èôn:fraótor rnLl~.t'prpy.lä~ac:ëas~ to.t.hos,aworkpapet.s Iti;sÍmilarfash.löl) fp'trac:Hiorißl :wprk¡:iapers:. The G:ontraO'tör¡WUI.bø, rei'ç¡L/ired

1:5

to.m aititain,ëlectrbniò~vevsionsòfany w.orkpapersdeveloped;,and'preparetlatremote loqations tosuppoTtNF-Rs, Thesa electronic wÖfkpap:er$ must be'for:arded.-to the OIG'faratime!y r.e\ïjew, ThøContractor shall:proviqa the, QrG with 'caCieqi1afemeans,tö review'electronicoworkpapers, including any,neCés$Clry softWare or equ!pm:ent, The ,

:Contractor iS8aiiproliidei tr.aining.fo tbe' COTR, cjnd hls/h,er repreS'èntativ.es,Í1'i ÜsÎll9 the'sdftware:to,,'access,the wo:rk papersand,asrequested,shallmaks' papercopiesofworkpaper.sTromëlectroiiic\dafa. Please see also' section 1.5, ,ihformatlon Se6urity.änd Confidentiality, sectibn1.t1.í C6mpütetSoftwa're, and sectlóh1.12,¡ Tecbn;oal1nfcJlTlåtionSystem .f?eq.uiremenfs. ' '1,¿S , ,Quality As~urat1ceiR.èview.by the .plG

TheÆ)JG'wlI revlewJ50ntractorworkpapersdn'accordance:With a'pplicäbJe, standards' and'guidanc:e" ihçluding the,

,G.eneraIAccol1nt¡ng'OfficeXØAO)/Counoll,ot!nspecfars 'General'O/1 Jnfegrlty aneI Effcìency(CIGIE)'formaUy Ptesidentl.s ~Gouncilon: Infagrify ai1dÆffêjency~(Pc: IE) PAM, 65QgLiidance,CIGfElP,ClE p'eer review~gUidance, and GIGIElFAMchecklists; The OIG:wil peiiormJts. review,tliroughoutthe,aliditand according 10 the, deliverable sèhedûie,jn Part ß.ltthe' ÒJG QtiafitY..s,s,uratièe RaVieWdisdlósëS an~Öå,seof süb"sh,mdard,Ðr unacceptablè,;work product" the; COl'trc:ctör:s'hallberequired top.erfotmcÒrrec.tí,ve,abtion oradditiohal:work within fhewotk ordeÜ"s 'scopeat-the C.oiitractóts,expensè;' . 1.9 Independence

During the period ôfthisBPA, the:Contractor shall adher.e'tó .the, independencestaiidårds; asJssUed.ly f.he.'GAO :and'theAICPA: ' AS'pait,of,the,ColÍfractør'$ proposa:I;.in i:i'separate statement, ,shali :representì/:åt it is''independerit vJithTes'pElGttp' toe' DHS/DHS cOirpenen,ts.ln thisseparate',stàteinent, thè' Contractor:shaH b~iëijydescrlbe 'all workanciknowri, futClre wotk! inëluding.tion,:ai1dit.s!3rVices,with: DHS1DHS components ii:dhe pas.ttwo.(2) ¥ears.ln additlOt;,'tfiÎs',statemerit .shaJlbe,' madeahriUalJy .as, pärt cifthepropÖsäl.

T:hr.oughoüt-the,audit,'Ihe Contractor ,shaIiJmriec!iately .Inform the C'OJR viae~maillf the :Contractor is'consideril'g~to. proposé/orhas,alreaCjy'proposeC;, on' arïy';conttacts inVqlvi,ngDHS/DHS :components; Thè:Cöhtractor., ìl),a 'separate sta,tem.eiit, shall rapresent'hat itwHiremain independent-with respect 'to DHS/DHS'components; The COTR wilJhen evaluate Wheither award ofthese,contractscotilc: impair the Gontractor's 1ndependenc~ with reapeqtto' the calL, The .G:lDntradtorstiafl:notify.the'CQTE qHhe type..ofcontract,services to be covered; and proviçle a

JjJf,vjded; tbe periods

, cQRY ofJbe; applicablèstatementbf work ç!esct¡bini; 'ther reqUirements" '

lfthe G.:OTRbl'IieV!3$:'hafan '¡nde¡:eJ1denl:aAropairrierif~~ists,i.t!ia G.QTRwiJI notifY the :CQ, who WilJ make the final" clatermìnatioa'àsto ,w.hethartl:e oeWorclet'woÙld 'im:pair li:dependencè. If ihßd CO ,deterrïines:.haì"an indepeiîclence ím,pEiirmeritexl,sts'¡ the Qontractor '$ haireithei' defer the work or ceaser perronningwork'under'tl1ís :order,

The'Contra~torsha.": im mediata!y inform 't¡ie :COTRNia 'emäí/,of any 'poter:tiator:actual,cøriflict 'of:nter:est that the en.ga,gement ,team p'etformin9w.ork i:nderJhe.calibecemes awareôf., The c.owil. determineiwhafactions'bY the

-Contractor'w.iIbe neGsssaiy to protectthe'Govérnn:ents inter-e~t. '

1.1:Ò QUälity ÄssurancelP,evsonnëL'Qualificåti,ons

The ,Cpl1traòtbr sha'lJaddresstheir 'internal auaiitycontrol-aystem ta'9onsider;such,Jfems:as .ckicUmèrîtatbn review pr.ocedures¡,ai:d',continuln9.profess.ionaleducationalrequirements...ln' aèlditon to completing Appendix C¡an.yother li::(f.D.a.lq,ualiíY2c.urilp_olioies,anö: pröcedtires',shoUid be,submitèd as anattachment'orreferenced to a'n ':a!212r.riate URL. f.dditionaiiy¡the Oontractormust;si.bmit their latest peeNeview report, r:elated/etter of cOml'eDt.0r FFOforms, ,and-the.CoritractClr~s,¡;apQnsa-,;to-thosci~commelÌts~or-iorms.

Coi:tractor'ståff:shallbe .guS:Ufiedlopertormfinarióiai :stä.tementaüdits, .iiiciuding;the:evaluatíon of'iriformâti'on' '$y.stems thätsup'Port:'fnahclal reporting. alialifledspecialists shall beavailabla foassist:w.Jth'the'audit;asneeded., sl,õh ,äs specialists, in 'Infciritatíön'technólci9Y"statlstic$,-and 'actuar.ìaLestiiiates.:Resumèsdèsëribifigthti, ' auaHfications;c:f tbeCpntractots key sIaff(ke.¡,partners¡lÙanager.s,and sarilor'auditors) arid,sp,eciallsts shall'QesÜbmht¡adas pat:tdfthe' bid packa.geiändorian nhgÖing .bäSls ,as ,neIN p.erso.nheLateassigiied ,totl:ìs'auäit. 'Suffdemr 'infonnatio.nshaJl be provIded :loJustifythë billng rates of'sIaffaiid'theirassigriinerits,s.uchás rê/evaiitexpetier:cè,

1.9

_ ~..~...~ ~",.:.~.. ';'-o'; i

I

J

:curr.enhDPE profile"and'educatIonal and,prdfessional :cer.fifioatióhs. S:ubstituted,staff shallhavesim1lar or better 'qualifications as those wbornthey replace;, Pleasasee'se.ction 1.,1-5" .sub'ßtltiltion 'ofKay OontractotPers.onnel;.föJ additional information.

"1::1'1 Compiïta,rS'tïftware

Rep'òtts :ani;workp:apers'are tttbe: pr.t¡pared,usingsofiware"'Com.patible wlfh 'OJ G.'software( whloh ci.rrent!y'is Microsoft

-Windows Offioé Suiteô.f pr.oducts,(e;g, Wor.a,E~C'él)'" 'lnadditiQO,Jhe'OIGWi!1 ri:quira 8I1y:softiare:tools uSed:py,the

GontractotforprocesslhgöfDHSlnformaUontoba.certifieid'snd acc.re'dited: ... ' , ,

1;12 "tech n ÍcaTIliform'âtÎon:Sy.stern:'Reauí reme,11ts

The:Córttraêtòragrees to takitapptopdata pre,cautfonsJbensÜre ínatcilI 'èle.êfrèniciiJesan.dmedi'a:use&ro ,storer öT tr:ansmit-data tö íhe,PH$,;:ndlhé 01:0 âf¡e.ir.èe,'öf'öömpùter,Virüsas. d

'tc"òófainTheCotiiractor shall wotkwith the,.relevarit,öompOlîentforganizafion,,'atid'trie DHsql o 'teìecom:m uliJcátiQn or '

system IinKs!Whe.n:neede~,ih,accordance wlthcom.ponent:àtld: DHS, póliby;,lfdifictlltie.s:arìse,'the 'DIG ,shall be, nçit!fied.immediateiy,'to:help negotiate !solutlons. However; th~e; OI,G WiI nofseek';exceptions'to,establishe:dD HS' or pomponentinfomiation technolqgy ;(T) secqritYPQ.llcies unless those:policies ars'ur.re.8soriable :ora¡:pe,arto be obstwbtíng'c.OlTp1etiøn ,bf!he audit. accQrd iog to ,aiiditstandarqs.'Ths,' Goritraètor:an dassign ed :staff sháH meet aU,

DHS/Di;S componentrequirernents' TciTsystem secess, D~i:SfDHS'ctJmponenfs may. reqi:ir.e' GonfraQtorstaffto :sign ,tUIß,g:.t' t5ehavi6r tlê'fbrè.th'a¥'ara;grante.a,Sjny-,access-: , ' '"

Under no.:èirciirnstanc.é's :sh'alltbe-:contractor atteml5tto'êønn,eët to:,ot'enter êÏnyb.HS' orcom.p:o:heht netw'Ql"k or sYStem'MíJthbut OFì$' or-the: réleVant cOtTpö.iieï:es,.ekp.ressecl ,writtøn'aP'p'rov.aL 8ìJç:h;approvâl'ähall be

.doë,umentadand prövìdeätoJhe, pröjeèt lTonitot'lfrequested" d'"

for furtl:er,:pl~ås'e .sea'~a!Go'J;actìon '1.51 Inforrratíon$e.curityand ConridentÎ?7ity,and,sectiçm ,2,g¡ Ob.je.ativ.es,

:¡rïfQrlT~~lion-on;thehandllr:g(jfdataand pen'etration'testin91 ' '

1;13 Eliniinatioi1df'BarrlersinJiiformation Technology

iii199ä Öongress.2a.ni:endedAhe¡R'èhâbiffåtìon.AêHo te'qûíre 'FederaÎagèncìes.toirnäKe thêtr'élecIrö.tiíc,ènd ,In'fom:iaIÎon iechnolo,gy'8ccessibleJo:people:with.clìsabil¡tîas, lnacëessiple.teèl:noiogy ínterfereswlth' aniriallj¡dLtat\s

abilty to,obtaia:and us:e :information qÚicikìyandeasijy. Section 508, :wa.s enacted to'eliininate 'baTriersin info:rmation :technoÎqgy, 'to make'aiiaìlablf?' pew'opportunities for pea ple:with CiisábUities,and: ìö:erico,wagè, .deV.élopmei1t,bf . 'technologles::that'wil help:aöhievethese'goáls~ AccordinglY;: $,ectilJn SOB isJo bec0mplie.d.with,when appJicâbls.,

'1.1,4. Gpv.ernmenfFumishe'd Propei:y

.GovernmenHurnisiie,d property'Will :be, pwvidedlnDHS:offces 'as'applicable and shall baAimited to:work.àreasr " çla's ks¡;çhajrs i ane:! phones. ThE! dGontractotsbClII,corn municate':'~paGa,neE:ds,to the. rø'lev,E1nt,compo.n'ents:and the

. appr91l.r1at6!.W:iJi3orm Dn,itors, 'T~picâritlhe'comppnents:;V\(jii;çoordiriate' access'IÖ s.paCE;¡ butWGÒntraotQrnead S arê not::iE!lhg,n:èt,.timely-bythe,:compo.pents, tMe Contractør shall immediately ,titify fheOIG, which,wJihassÎst in .neg,Qtiatingspacewith the; çomponen'ls.. '. ..

, Ti:,e..C_o.raë.Qt.sb,aJp.tiAd.e~alö.the,LEtg,Ui¡:ine.nattLsj.ip.pli,eJL..e.ase':s.e.e_J~,aclo.rl:rabliQ.ajr:J:mati ,System 'Requir.ements'" for öorimurilca.tion links', ' . ,

1"'.;

1.,15: :Substítution ofÆe.y Con'tr.actor,Personnel

IJtlringlhe 'firstt80'óal$ndat"d¡:Ys':of' petforiian'be; the corittaêtoe~h'a lI;¡ak-e 'no'stlbsiiti:tion's.bfkey;pei"sÒl1nël unless ation Qf:ernplqym:ent. The:confractor shaltnotifythe'DQTR

within:5caléndardays;afterthe u.ccCiti'énce "of :ãny-bf these' events. After.the :initiaI1i80càlendardays'.the:Contráctoi' 17

'the¡ ,substitution is necesaitatad,pyilness, ~daathi, ,or.ermin

shall:submit.awritteni:equesttothe: GOTRât least30'calendar days priortÓ'asûbstltution'ôrpersor:nel~as.sjgne,d, fô Ilie call,The'.Dontraëtor"sb,all,include :tt:eêircumstances:necessitëitingthe..proposed replaceme:l.Lci,f'thß key' "

and resume,otth:e proposed'replabemerit. It can- be .assumed thåttb'e GOTR I

, personnel andshall,providethe :name :1

any personnel r.eplaceniehtthat 'possesses equaf:orbetter'experience, and:edupatiQJiÖftha personwquld approve.

tiejn~ :ra'placed. N.otèreplacement psrs'onnel must meet al¡:the.seoutity reqi:irell.ênts ,anddeiemed,suitàble bybHS peforeth~; personnelbel119 rsplac'edi car,.rQIl off the,audlt.''The sÜitàbllty process 'generally, tåkes; ,at: least:30 'days' ¡:înce.a c:omplete package' .is ,submitted toJhe DHS. The' :COOWili .re'Shze dispÜtes rs'gar.tling'the"silbstítuIioh of keypersonneL.' " " .' , 1 ;1'6 .$ubcoptrac.tli19

If the' c.òntractor iises,a' silhiêöntraëtotfbt;thi~'projeët, the C.on tt¡;ctot.shall.pró\,idl?::heOontr¡:cIing' officer'(CO)arid c.OrR ffueiõ!lowfr.g infotmå'tioi1 príÖl"tbIlïesUP,coi:tractöl.startin-g'Work¡ na'i:i'!ßfs.i:bcontra:ctof¡ qda Iification.s:.öfthe sÜbcöntractor ¡i:nd kéy'persohnél¡ it:dapend~n'ce.dêclaråtibn$., sUb,c;tiritra'cto.ts ei:Ißl¡â! per;rTeviaW'TaPØrt,j'f"c.YaH¡:biet dës'èríp:tioi), Dr- WQrk'thé sÜb'cólitract6r :is to Pß,rfci'rl, 'andestimØteq:cDSt. , Thí:!COTRs hallapprD\i~,th'Ø :sUbcontra,ctor prior:tothe sLlbcontractorstartih9wotkunder the'resÙltfng.tas~ :orders. 'The,COWilJ'resölve disputes'Tegartlih'g"theuse :óf~subcontraëtbr,s.' 'The.'subcobtractot sf¡alJmeèUM',same -reqÜirei:,antsi astÄe :Ç:cintra'Ótor in- Ierms:;of ise'c.urity clear:ar:ces'¡Gonflå'entiaIlW onnfçirmätí6n,quäJlY'dfW,o,r.K;lnäépenãencal' IT:sèctïrJty, .ahd otfié.r sllTllatIY,aPp!lcable,:sscjfions.;of thiss.oHcitätlQn.

If a',:de's¡giiated sÛbbontraGtÖtWìI6hänge,dtïri rig 'the term 'of th ¡š, B P.A:(WreSuiti~g 'task:oröer(s),fhëf.cötitractOI'.sh âJl

notifythe,P.0ar:d'the:;CPTR ih:writhgas. Sbon ~as reasonabíy. pÖssiblè,an~dat leást.30 days prio.r.to niàkiliq;anv oroi:osed;substitUtionofthe 'subcohtraõtôr, The;notifië:ãtioii,shall'inpludeääetåiIed explaniätíön 'ofJhèc ircU'mstan'ces

:l1ecessitating the,proposed..ubstitution, 'complete .resumes. forth,~: propòsed;subcontra,ctór ;f3e~SOAnël¡subs,tjtutéS! a.nd äny, other informationrequested,by ,.th'e..COTR, rejated':tos~öpe''(jjf.tne: llork to 'be perform eô,qÜalificationsand/nr

.:)~ ,iSup.ervIsIorlof'ùbcon:tractor persónneil. Proposédsubstitülésshoù Id ha\i.e,c,ompara bleorb.eftet qùàliflcatioi:s 'toI ,~I:those:ófthe-ISLÏb:bÖiitract~rbeingréPiaced¡ , , '

52.2:32:'7 (FE,S ,2Q,07,).'PaYniéritsundetTime~and~MaterÎâ¡s',calJsViifb~:rD açCbrdaì1ce v¡iH6 FAR

The Prihcipål auditor'wnlp.ròy.ide lhe;CÖTR With its.:assêssmerit .ôfthè sûbco.tlträctbr U!~ing Appendix C, proVidefhe most recent peetrél,JeW..results, antl validatiôl1 öf,the si.b.cori.ttactot's inr:apendenGe.. . '

1:17 COTR

:Thë'GO des.i9nates'IheCOIR. andany..,altemateG01R(s)h ,p,Jtßmare 'Co.rR(sJ"can16cf for tjie''Prirnary ß,ÖTR;'jl)'fhis 'tl oClUm'entwhemever tlie ,primary 'GOTR is unavailable.. The' re.s:ponslbiirtiesof the'COJR(s) :includeladr-inIsfetlng'

to ,ë!ireôtàh.Yordars.ánd mOriltorlÌ1gperro.tme¡ncé,The:COTR', 'ÇeS¡,lgneësl :orj:rq)eqt monitors arli,m)t authorized

'action'thatresults Ina ;chan.ge In tha scoPai: prIce, :termsor condltlonsòf this"contract Tha C:OT.F.~.wilJaccPI1Plis'l) hlslher,adn1inistrativè": .end.,oversig ht respons'!biltiesthrc:)U~h':tha' use, ofalteniatø G.QTRÆs) ândpr9ject mbnitors~ ,

1;;~'8 Jl'voiceš'antfRaymerits

Rgferenqe, #8 and :#iÜ'otthe spA T-ermsand. Gphditlons,

ll):'additiqn~;Colltla,ctor w,.ìll'i1:ack .alLcosts,relate'dto .theprocedm:es;performed,oy.flI'

,,'tIitLe.c,Q.\!ety..ë.t;aidJilwìc:eii:tle_p.o.c:adiis.:å.ä.e.cLïii'fCie.hasis:s.ap.aiatély..o.ltJe.talLdiLc.OBt

1.19' :Au.dibSi.eantI:r.avsl, , 'Th'é,audif workwi!l "be 'PE!rfQrmedBtvarious DHS:'sitesthroughoutth~ Unitéd$tateE;, Th'eGontraotoi:(s) ..halL be~~qtJlr.ed'to prÖviôa t~ëOlG witfu ä listofotrav.el locatiòris:8b lèast~:8 days in ädvahceo:fthè, intanded .travej,.dEÜel; 'The contractor'shall submit:in the. writen,requestthe. purpose tiUhe,Irlp, namesott~e persDl1nel.tl.ai.élin9, .timeframe'for Iravelai:'d breakdown :oftt:e'sstirrated:costsfor the travel fo Iiie-GOTR for:eview,and approvaL.

,is

" All travel requires Ihe;preappröval.of'heCGTR beforéthe.Contractor íSEluthorízed to travèl. Additionally the OrGwill travel INitlthe Contradtot(s) to vario¡;s;sitevisitlocatipns.. OIG~ersqrineiÇ\utr::O¡-jzed to approviatravelwíJ he provided'is made.' . . ' , ' .to,G.ontractor'once award

.Additionaldetails;on'íravel.are referenoed in #8 of the Terms.arid: Cbnôitio¡;s"

'1.20Periød of~Performance

'This ElPAJs.effective, upon~ignature: qfthe\C.O and:wil'explre !5'yearsfrom:dafe,ofagreement. Ths',agreement, ma.y "beterminated unilaterål!y',at-anytime RY elthsrparty anèJ:may beTewriften Qr'(evlsedat'he:option:o,f the COO. Revision 'shall ,be.acç:oll.p!is'h,ed;hymodificaíion to:the.:SPA. Obljgatiori is onlY: incurred:when,a callis placed: ,fora s.pecific'servrceand amount ' ,,' 1 ;2,f:St,an:dards

,.

'the:aud¡l,s:lJustbe performed in acccrdance),nlth the .follbwfn9 standar.ds:'and:,gtlidance,ihcludir¡ganYsubsequen.1.is'suances..or re\(.isions~ ' : ' ' ,

'. . Govemment,AudifngBtandards,alsQ,knòwn as generally accepted .9over.nmenfau~itl1g: standards :(GAG/ÖS) ,or the:yello'A bobk issued byfb'El" Q,pl1ptr.OllerGeneraröf'héUnitedStates;, '

. 'GeneraUy:accepteö aucHthi,g sta'ndards (GAAS);:as:estäjjUshed, bY'the AmeribanlnstitLite'öf Certified Publlc

ÅccQUritånts;(AIGPA) and proTiiulgated in'its.Staternents:on.Atiditing Standards,(SAS);'

.. 1=inan.cial AuditMal7ua/(PAM)~ 'issued,by'GAb and: ths,Preèïdent!s 'o.où!1c:i!,oh Integrity and Efficiency. (ROlE);' '. GAOi,s Federal'lnfdimaUoh,SysteinCOt1fròJs AudÎtManuaf fFISGAN.)~

'. ,GAO~sStandards for lnternaf q.of¡t(dUn the,federalGovernment(goreen. ':boók);' ,.OMS: SUiretìn'07;;04¡A'udit.Rec¡uiræme,nts fot'F'B'derâl'Finanoiâl'Stätements, and : either related arrendmi;nts

J,,

cind':memorandaissued:py.QrvS;' . ,,',''., ,OMS M,08~24,'TechnjcàrAmendmel1tsto ~OMB ëullëtirrNo.07~04:,.'Auçlit'Requf,.aments:fo"'FederaIF/nanoia/.statements; , .' " ,.. ,OMS CjrctilarA.,'1.36, Financial ReportingRequirements;anc1 ;. ,Department cifTreasury's'rreasuiyFinanaiaFManuaf, :inëluding Agre,ed-Upon Firo:cedures andclosii'g

tiacki:9i:Xecjúirements: "".'. " Stêitemsn.fof Stai;dêrqsior Attestation En.9agementš No. 15. An'Examfnation ofal1Entity's ,lnternaJ:Qdtitror

'ovetFin,anoia/'REiponiI19 fh,aris lntegr~tec!':wit/1alJli.udit. oUts FfnaDoiarSt.atements

i:he,c:ori,tr.actol'shall;identify:any sfandar.dsi:häHt wil fol i:ow.fhat. are bayondthe' reqyiremeir:ts df.GAGAS, :when ihe,costtòOHS',riffòllowir¡g such $taridartls 'are'more than incidentetl,or'follo,winssuch 'staridarq$'

cöLiid.be a Sjgnificant:d,etrlment:ocompJetiO'g'.the DHS auêlits.

Laws, pertine.nt fofhe ¡preparation and auditof,DHS~fínanciaI statements,inclode...but sre:not limited to:

... 'The ChiefFinancìal Officers (ÖFQ) Actof199Q; ,.' Df:S-Fina.nciäIAccôuhtabifity 'Act ofzoo4'

'.R~ports.Consolidatiari:Actof2C:OO;, , ' " 1l Feder.al FinanciaJ:Management JlTpr.øv.emerWAct (FFMIA; :of 1996;

· Ee,q,tJ.Jalaäag.e.ès.:.arêJaJnf¡:.gith.L(fM).J.iaa', . '. The GoVe.ri:mër1t Perlormanoeß1nô Res,ülts .Aëf(GPRA)df1a93,

TheLhierarchyof:6ccountjrig principlesan.d standards areouíline.d in OMS, GircularA-l36,FinanoialRepor.ingReqtJr.rrafits¡ :as fóIlÓws;" ' ' " a. rederCilAccolj,nting,StandarclsAdljisDrY Board ,(FASA8), Statemeots,¡;mdJnterp,retatiotls plus AICPA,and

Financiar Accqunting:Stand?(.qs' Board (FASS')' pror¡ouncements,im:¡de, applibat.1e io' Federàl G'o\'arnrnental 'entites býa FASA'SBtatement or Interprëtaticin;, ' ,

19

. ~.~'.._ ~~ ~._...i..l..... ..........: '''.-. .. ....' ¡ _... .-.... .__~..;.,.¡~: ~..:......"-..~,;...;...__..-,_~_...

b. FASABTechnioal BUUëtins'aridfhe:followil'gpronouncemenfsdf specifically madé applioabie'.to, F~detal Goverpmenlaf en'tities'b.y the.AIGPAandcle.al'edl:y:lhe FASA~,; ArCPA Industry, Audit 'and Acçc:unting, GuJoes:aM AI:GP1\ Slate.ments; of PQsitiqf¡; , ," ,

G, ,-AOPA AccPl,ntingSiandards ,Execllt\v.e,;Cqrnrn ¡fie,e iACS:SQ) Practioe alilletin~ if specíft;alJy,'mâ:d~" "the f.ASAB,and Teièhiiëå!,ReJEiases:ó.f tlie "

AÓcó:l.l1ting.andAtidlji,ngpOJìC;y Qommittée6fthetPASt\EI; ,àndï . ,app)icablí3:tQ Federal Govertirrlental entites .and cleated by

d. .1mplemeiitatìoh,guides :published: by-fh'e Ff\SAEl' staff andpna,ctiees :lhat ärewtdaly recqgnized :and prev.alentin"th'e:i=ederal :Gìovernmemt¡ , . 'Types :of Âudits'1¡22

Ititaø rated' PHS',OonsGllidated'Finan ëlal :Statementa rïd Il1terna I C'Ql1trol ;over 'Fjttan.åial'Reportjii,g (lCG; FR)

'" :Intègrared DHS,Oonsolldated balance:sheet ,and $taternenf.of custodiafAPttvities and ICQFRiì, Dl;s,ë'qnsolidaIed, 'fuH,.s.c::pe; fall statements)anq !CÖFR

Note: the,100'FR:;porticin:ót the Inte.gi'..fêdÄtidit :rtirr.brs:söope:óf'Ëinaiiêíaiistatërrenl p.ortìÓ.n oHliê ,audit

Stan:çl~Al:ot)E!',Comp'one.nt Finan.cial, StatemerilAL,dit

..' Star.cl'-Slcme:cQmpÓri~ntl:a.ianc~šhe'et(sfan.d4a¡onø.,a:t'oompor:entl1 ate'tJantY

.. 'Stand-'aloheêomporiénffLilhscope,,(âll'statsmeJ1ts) ," '

.i Šíanö--âloné êQtibinsciciv¡(ar:COrtponeIiíšbalanc,è, :sheet

.istalid-alone' combined civ.i1an'cömp.onents'fuU~sGope,(ail:sta:temEintsJ I

1.23 BrèakqoVlh oJHöurs,by:Componetit

¡' .component 200,7 Hours '2'00'8 Hours (includes;costto. ..

':cotTblete estimates) " Consdlidatéd

..

10664 1.0,440 . ,GBP 14;63:8 14.'1:65,.

Pl1ETC 5',667 " 5;936 " "

Ole. lncludedil' Conso.lidated .6 '.HoUls

:

,.,.aHA IncludE,din COhSo'lidated 1:64,

:~ .

" Hoars ':Qoast Guard 13;729 1"2.,967

~d FEMA , '15,TH 16/8'3'9

CIS " 1,959 i2\40'~"

:iCE 11,215 10;157 -

,

..

Manaaement ..

209 '36-1

U.S'Vlsit Included in :ConS'olrdated, '11.6 "

,.

Hours ;

:Secrèt Service 647 47'0 "

TSA 1Q,.1.65 8; 863" , "

MGA lncludedin' .G:ql's.ölidätëq i5:9: " HOUrS, ..

.. .. ~.$&T

" 182.' 19:0 "

NPPD. lnclu'ded in ICE hours 336 .'

Totâl '84,7,94 :' 83¡570 "

.'

FQr ,Dl:,S FY':2PO.l,and FY,20Q8:and .cap~s rß.porfsare: avällaô.le,on: the,WèP at:

'http://wWW,dh.s',9o:¡lxoiq!rots/mQmflvear .. ;ßöth, FLE:¡C andTSA :(!:ialancesh,~et' only,)" ,i:anè.gemerit .lqentified :errprs'in thelrfjnanciâl' ~tatel1erirtha.tthey belis.ved:wefa; malerialandJsq uesfed îhaf.w8Temoveotji:eir2007 aqdited firianciaJstEiternants, from,ot.,r Web ,pagÈi.

.20

Th.is' n.as been Te'moyedfrorr ,the Oepaj:tmeiit's web page. The FY200B reports,are'aVåilableòrithe ÛRl identiied .,.abOiJè,', , ,,' The Dep¡:r.mel1fsAnnual FinanciaLHepot.is locate'doo'the,:w13b.at; ,http;lIwww;'dhs :ciov/xabout

P'ART:2 'S,CQPEANq,:OSJECTIVES,

:2.1 Audit.Sc,op.e. .'Btatements2;1.a Aud¡t~cWtn~':Dapartment'Çif' Homeland $ecudty"s-:OonsQlidate.d Financial

The :Oq!ifractapshall serve'as '.Mí?'Pri.ncipâLalJqitQr öf the depart.me¡:ts consolidated:financjaLstatements.Asdthe princîpalaLiäîtot¡ 'Ihe"OcmtractQrwiU peITbrm th~'audit 'Cfthecb'nsoHd~ted ,fin.ancial'statemel1ts: and perfO'r:m

r:icia I Hepoit(AFR)'Proc~dures Rnth'ß,suRPI~mentala,ldo,ther actÒrrpaT1yiI19'Ii1forrnâtion)ncltldedin the Annual Fin§l

as: ;o.f andfotthtHiscalyear TFyY:ende'q:Septeibe(S'O;,2å1J:i" and' 'succi;edjngyears,in accorëjarrc~withGo.v.ernmenf"ar;d ' .'

AuditingStandards,,(GASjJs$ued by :the¡'Comptroller:Gt:inerl:H:ifthe United; States, and,i;upssquenti revisions,

Otfct= 'ofMahi:gemeir.t,anCi 6u.~,getCoMa)"M~Ö8.,,24ITech.niqaJArrl'ertdmemt~:tGl::OMa BLlII!?tin NQ.. .07...04, Aud;t ,

Re,quirement$fQtPederal Finanole.Z'Stateme.nts¡ 'OM B8ÙlleIin"No ",07...04'. :Audit Re..quiretnetits:forF.ë.ç1erfjZ Pineno/aT StatementasnÔEi'ubsåq uß'nt lssi.ianc,es. Tbé' 'Qö)jtraotor :sM,U also'fQIIOw, tne,GAQIC/GIE-.PQIEFlnanqlal Audit :ManueJ,(:FAti).and 'subsetjuentissuances'r~ancJ :GolZernment ;Åcqo,untabHity' Offcé~s, (G:AP) Federal 'lnformstion "

Eysten:bóätr6IsA:ud¡t:Manaa/JFrS'C'AM) ,cihe! :subSèQU$nt:ìssuanc;aS'¡ stand"alo11e;Qoi;p,onent aUçlìI$wnl :be 'audifedatthei :componentieveì,ofmaferiality.' ,

For purposes, òfiheÈ3PÅ.. thed,i:partnieIWs :fnanóíäi ,staternents:ârè: dêfii:ed:asi'ollows:

j '" .Conscilidate:dBalêDoeSheet;, ~ ConsoUdätè'c)StØteniel1T'ofNet: Oost;, , , '

l!' Consolidated statementof:.chan.ges:in NetPositlor.i.

. Co h1pirie'tLStatement"of 8l,dgetaryRescilirces.i

. Stateli'eiif'ofCustoélial Åctivltee¡; ;ancl '

. Notes to thE?, Fil1ancial8tatements.

The 'b.epartm,ent. receiv.ed:a Disclaim SF' of10pirìlorfon the balan os, shèèt'Êihdstäfemerïf of custodíal,aõtiv.itY'i¡j,¡:y' ,2008" Nofallfh'e"ab'o'vè;sìiaternents Wilt:be,a,udite.duiitiIDHB receiv.es'äcjualifii;clopinion in theprev.ioi.s year:o.ndtMebal,ance:sheat,audit ,,' For this:;BPA,.thecoritractor mustiollow'-uponeil prior year,DHS,andc.omponent NFRs,..

The. ,0 I (j:WI ¡¡,:d,eterrnirie:the,$cópè:ófautllt ,work,'atid comnì,unïoätè'thaFsc:op,e through' the request 't.or:pr'cepropcîsal ifËxet.oisecl. ''-the :optìøn y'sar is

Óther Re-quiredReletted;Workt (

The: Gorítraëtor:,ml1st also: petforrn fheföllowlng'w.ork re.lated:fo ,thä bHs ,aiiclit-:as' reqUired;W 'OMS and Ti:eäsurY, in 'ac:cordanc,e'Witi: the)r'¡güldan,cè: '

.. . ---~'--..-'--J\greed~tl'pon;proce,dl,resd:(AlJPs)ror-'intra-g0.Vern mental-Iransac'tìonsj-and '. .DHS,C!oslr¡g paç:kage fqryears. r:ëgl,ireçl by Treasuf:Y. "

'Tq:dâtë' :lM OHt$has' not pßen respor.s¡plefor performin:g the 'Offii:a ,of' persan,nël,f\ana,gerreritj~.ø:PM's) ,A!JPs;;relateq to':payrpJI 'sinqa,:DHS"payrQlI'serviaa: pi:viciera 'ti8ve, otiier.oognl~antaiiditor~: responsible fCJr thesa pro,cedures, ' tlÒw¡;wer,ih:e::OplJtractoL'Shall, :e¡iãioate.wbëther 'circamstances ,fÜ' DHSj,h¡;ve,chahg:ed's llch-that:he .oTG,and ,its

under ',8 'separ:ate price:,ßLld.it.o(havaarsq.uirellentto peiiÖf:ni them, If SCJ, the Gontracf.onshall parform OPM',s AUPs,prciposal "

"

:21

,I:

The'Ü1G îs'i:espomdhlefor testing DHS' :c.ompIlancewith ïlie Re,cover.Y Act hEY 2010 thi:ö.tigh PY .2,01 4. The o.ro

requ1'res:the, ,!oiiti:a.ctorselect:a sapal,ate~sainpIëöfR:eco:ver .Aotwrdelivered orâe¡'$~, co Jitracts~ :and 'dis hurseirierits, and 'tb test a:ttdbutes to"ep.sÜraobligatioris ,and, 'outlays''aren~p0rted ¡¡meW on, the,reoo'\ery,gçiy'websIte; Speòifc

,of the'pi:òqedures-w,ilI be"disöiisst¡lal1'n ,ági:~ed'l.ipon with tire OIG:i!pOn cO,ntrii!)t'aw.a:ra :â:id pri'ol' to issuance,

OPJai1l ¡ng.~doctime.ntantl/Ò'r':ei1gágeineiit 'letter. Thè:col1traëtor wiIl .use 8itinique' ntl nïbër:seguel1ce:and ìssùe'sepai'ate, :Nb.tificatlol1sand'jt:jndiilgs:and'Reëoinmendätlohs'Jbr'the'Recoýery Act'testing. 'Dë'livel'abJe ,due, dâtes':ai~e.tlie,saiïie 'as iheFil1;llcIaJ .stateinei1tAudlt.

;2;1 .bl ntemaFControls,ov:er FinanciaFReporti'lrg

, The Department of Hom'Eland:Security ,financiaLAcCGuntablltyAct (P.L 1.0.B~¡j30)iWas,estab1ishedto am em dT¡tle:31

. 'of thE! Unitèd States,'code('to. improv.e ihefinancial'accountabilty -requirements appiicatile,~o the DHS. Section 4 of the Act' requires that the' Semetaw,of Homeland 'Sei:u.rity include 'an audit opiniori:,of the D~partmerirs internal :controls . oVer its';inariciaLreportilïg ïli,each performance,andaooountabilJnepo,rtin"9 be.9,innin:gâfterfY.2'OOß.

InFÝ: 2007 and lY200$¡ due toth' niìateriat weaknesses lbeì' OrG/elected to' peifqrm "the aUdlfJe¡¡sragimgtba wor:k' ,done' py'the .contractor as, párt of'lie'flriahcial.statement:çiudit. Please, .see :http://www.;dhs.go\lx.olg/\pts/m,grrt'for OIG~s r~pC::irtsJ;'on DH$~.sJhtél'afContrQis, o.var Financial Rapoiiirig fOfFY 2007'and FY'2Ö:08., ' '

Effeotiva' Daoember15.; '2o.ciB,prcifès'sIonaJ;gtiitÏaI1Pf¡. for peJiörming ,an:audiI.'o'f Jntetfial'GOJitrol :OVer Financral

Repotting' (rCoFR)'chan.ged, Tha:,guidancè :noWTeguir.es:thât,the,TQ.QFR,åudltb.e,liitagrate'd wlth theJfnancial: sfatètnërít'äuèliL Än Ìntegräteêf au'ôitm:~ans the Gontraëtorlhátperfoni:s tnefihänpial 'S'tcit€ìJIc1nt aiJditwì)l alsö1bé reql.iré,dfö,p'etfortntheDepçi¡1ment!s lC.QFR aiJdit ' .'

ThE!,'auôits'l1ällbe'conduoted in ,accordance with Staterneriton $tanda.rdsfôr ¡AtIéstatipr. Er:gagements.'(:SSAE).iNoi an1'5,¡.'AT Section,'sQ:1 An'Bxamination o'fanEntïty's l.nterna'ICorir-ol :O'verfinancial' Rliporting That is lntegrate'd With

Auâlt:bf ttsPínancist:Sta:teménts.

ThêConlractbrshàllhötpérfötniaï:dits ;óT: ICQFR. at êom,ponerits where Ihay are perforrr,îng stand;,älone'financial ,:statemerït aUdits.

:OffcéofMari¡agementand Sudg,af..(uMBl; CîrGular A..d:Z3, Managements 'ResporisIbìlltyfdr.lntertal 'Control i. states "F.ederál:agar;cies arBsUl;jectjOj1U,meroüs legJslative:and ægolåtory requir.ements:that:promoteahd :supportef.e'Ötive' ;Íhter.â!:cøntrol, Effective.Jnternal control is a key-factor in :achieving :agënc~çmission's :andpi:pgrarn resuJts:ttirou,gh

;irn prO'lea:açcoqntabilty." Identifýing il1ternal,contro l.weakn esses,and taking related corrective actions"ate, critcallY agency

':¡I1Portant'tocreatìng'ånd maintainihga strong: internal coritrol infrasti:ucturs'íhat.supports,th'e achiev:ehient of

'ol;)ectives,"

:OMS CircuJarN12ß b,uUqsupon,tiie'internalqol1trolframew.ork withinfhe Standards for Inlernal Gontror'l¡'iJhe Pederaf ' :G.ovëmment JGreen B,ook)i. .Is.sÜed by the'G'ov.ernmentAccountabHity, Dfflce:(GAO)r'wl:iòh defines internaLcoóttói :as

'''an. ii:tag ral:coirpònent:øf,an :organization's, mana,gemenUhat provides:reasonabJe: assurancethat:he:fol rowihgQqjecìivesare b,ein.g:.achieved: " '

'i. Efectiireness'and ,éfficÎ!:lncy ,of:ç¡per¡:t,ions¡

,eRêllaoiJty:.cifrlnaneial reportng,anå .' O.qmp.fìaJ¡ia,e.!wlfii~p.pJiDGiliLa-i?Is-a p:d_r.eg,41atlçis

¡

..------"S!~'.materia:iwea,k,nesses~aSs1iCiateâwifh~ÎntètMal-b-6n'trci1ifWere-Teptirfed',incthe-D,epartment's~lndeperrdentcAuditor\s~~-.--~'develop and

Raporti inoluded in thß FY'2QD8Ji,nnuaIFlnanclal.Repod. The Depar.tment has undertaken,an initiative: to

, irrplemßj'tformal'Corr.ectiv.e action, plans to res.olv.eihese m,aterlal weaknesses. tInder thisinitiative, ìh.e'Departme.nt'

also deploye,d,a.web-baseg,software applioation,' Eleotronic Pro,gram Mai:ragement. 'haàíss,ued :guidance'and 'has

OJfice,,(eP.M 0)" :tötiahaf/é.;thé:colle'btlon and reportiii,g of managemeiit action plans :(MARJJnformatiön forihe

Departm~nÍ?and ~its'9ornponents, .ui:dedhlsdl1ltiativ~'ithe Pépàrtrhëtit's. int~tit iis to ,deveföp:effeòtiV:EiMAP~ and' posItion 'Itself to:tnòve:fopAard.iii Its objective 'olöbtaînirigan Ünquafifièd audiì,opinkin'or(itsconso!itlated:final'òîàl statemen,tS,i;,as ,iNéll as.Ötiits' iñterhâl ;cÐHttblêoverifitia'nèiäf reporting., ,

22'

.....:~~~.._.~~..:.:~ ..._....'::~;~.._~..__.~..;..._'"__..

DetâíL Repqrt Within theThe: formaUOr'MAP ;d'ocumentatrOii)naPMO,Jnël,udes,a M;AP'SumtrawReport cind 'a 'MAP

M'AP :SUlTnra:lY'R,eport ther~ arè:s'ections'fol'.ädesçríptron:QfInêissUa,Jéstilts .afthe ¡-o'otcaus'e, cinaiY.$i~, kE!y aii'çceSs f?lctçirs'~ncl p~rformance: measi,res, resçiurçeiS requirei;, an~nalysjs :ofrisk:sand, impediments. as"saøri, b,y ina,nagemei:tanGlthecr.iticäl m¡iastonea, not on!Ybri those identifjeda:sçritioaLb.utalso :th'Osê sUb-milestones Ulid,er ä critical mllestÇll\e. Røreacp mHestoned(crjtical: ÇJr sul;) , th:e 'folloWi~,g !lata i.sre.flected: due' (:13tS', parcetlt~ge qf cómpl:etln"statüs, (e;g" Nótstattsd¡ 'VorklnPrqgress and C'ompIEiteqliançìth~ responsIble an,~ aS$!gn~d:pàr.t¡esi '

:2;2 Audit 'ObJéctives' Department .otHomèlan:c:SècÜritý Iritegr.ated FJnanciåtStatemerit,and ,ICOFR.,Audft

'Qbje:ctives

The,òverâll; ÇibjetIivè' p.fthJ.s' parforma nce'Iotk:stafeme.rtJa,'8n intagrâtt3d 'auditrotOHS,!col1sõlÍdi:ïtéd dbälan c.e .sbeêÌ ;eOCL'GOI:rs,olid,ateds.taterrent 'oJ cU.stQ'diâLactiv.ltøsand.an ie FO R audit¡, and performapplicable¡stand"aloneful I,s,oope, ,audits'de.fio'edln th.¡:FE'PA 'call :j.naçcorga.nce'with-G.AGA:$,.and,Qth~r raleyantguídance:,d:¡s:ç:ribed:in :SectÎon2;1.. .scqpe,'The, 'foUowin.gspe.cifie' objeotiVe$serlJG to',help"boITlmL!nicate OI,Gex:pêctätiol1sandi 'requirehrerits. '

. '~,

:Obje,etiVè'1': :PJåiiantcondut:t'consolldatêd'!teClr.ated and 'stand:'älolië 'financial :stätem'ëntatldits, as :list'ed in,, '. Be-ctlon, asllsted:lii Seotic:l'2,ta

Th~.'itïté9rafed laudit.sliê311 be planned ,and performed In acëordance'With .thestänaatCja,ahd,gI1idanceandwtthin :tl:esç:op'e desoribed ir\'seçt¡on 2:1, Sçøpê¡ " , " The, 'èöhfraètor.~.háii;S¡.brnit planqing âo~umer\tS ¡and audilprQglams' êlccot9iti9 ÍOthe :dèìiljerable.sc:hf?dii¡e~ 'Plannìhg' doouïrents,shaH be i.di'arderrto the..oIGprrönoJhe:star.t ,orihe: Iritërn'âl :control:âtídit:phase;, Thé OIBshàH reView and ,äpprOv'er thesß 'do.cutiimts.. ,and thß :Contraètbr$ha!l:f~,corpotatè'O IG:coni,rnei:ts"a'rd.s,u:ggestions ilitadbeir

dÖ:cutnen'tsand proce.dtires. ,

auditObleoÜl¡e ,2; "Evali:ate IT .controls in äuoDorI'ördhêfinanÖiaI statement

IT 'coiitrols: rrusfbe'evaluateQJ6 àdequately:prepare .the required reports:0n' iriernalci:;trols,and compflance, -toextent of:s.ub'stantivetesfirigfor the ßnar.cial :statementaudit&,!ifpossíble,arid IQ'meetGAGÄSreduca the

re:qÜ.lrer¡ents. The Ooritraètor'shâll: _ '

~. Perform aneväluäfionöf rtcontr.ols' ìn accÓrdãnoé: W.lth,GAQ.\s FISOAfI, SAS.NÖ. 941 The T~tteGt;Gf

ihfòrmàtJonT'echr:Ò/ógy.qn the.Audjfofls'Cbnsider.atton.:orltiterna7D.ontro/'in,È¡:FinanoÎaI Statement Auditi, N ISTSpëöia.1 :p ûollcationJ:iÖQ..5ß, Recommended Security,Gonttpls. for;fede:i:arlnformaiion System.$;:,an dGAGAS~ ',,' , '

,. Pe.tfo.rm'v.l1nerabiity:assessrr.ents and/or,pel1etratlöJ;$tudi,esät ,øon:ponents Wiihsysternssigr:lfk:.alif töDH:S 'fjnanqial, statemen.ts(,as approprjate,'T!,as,l:ess aCCes.s controls.. All VUlnerabiltY tesìingåHh,e ë!ep,artrrentel 'anc!,'Qomponent'Jexrel'wiI be performet¡'Qy'the prin:cïpal,audjtqr-:oftMe D.~partmentl's,consolìdate,~ 'financiar:stat!?menti;t ' , '"

.. Prepare'dôcûr.:entaìiôn'lhåtrn eets ,GAGA$ 'and F¡!M requirements, andaödJtiohally :sÜmi'narizesth~.folloWfng ,b,y,:sígn'lfioai;lcQrTP6nenI:" ,,' , , , , ,.., "

.;¡; 9.ýš.tams,sigtïificanHo OHSi'flnaooiEjJ:Sfafe,hishts, theineÍåtíotisliíp 10materiáLfinandalstätemelitJltie items/the lT audiLslrâtegy'foreaclir'òbnclusioi:sas'Io fhe,éffeê.Iiveoess'.dflTc,ontrols(the PP\M!s pecifies'.

inr.eE't)pes.': :generàl, app IiCEjtlo.nr,and'Us'er.;"and .;the: im pact on:stibstènti\i8i:eElting. D.iC¡9tam.s or 'f!owphartsWciuld ba par.ticular!y hëlpfÚI :jn'st1rrmarizing :relâtionships. ".

:~ s.um:iat:ý.;mer..o$~döGdLJmet¡t¡i:g~thè4cQPe.c¡f,;es;tsa¡:i;-r,es¡;ltsi-ii:gibl~i¡;g-tl:e~sa,¡;e-fGlr,,v.l:Ir-ei:af:inty.'ässes,srneih'tslpénëttatiOt1:,s.tuêlié.s:, " The 'Contractor. shall ¡Òbtainpriorappróllal'from thei OlG" 'DHS Ci.O:and öömponetit.systertowners,befor.eany w.ork be,ginstnatinvölile,s the'aÐhtracfòP8ccessWig, manipUlating, Ól' !'touêhing'i,a DHS system. The .COTR. or.GO;rR~$ re'presenfa't1v.e .aMI! :revieW and"apptóXle 'the, Cootraetór!s 'IT and vült.erabiltyassessmenUpenetratlon testing, audit plaii¡:tld tastiti9. proèedute.s'pr1or¿tötlì.è':s'tarlóf'fiØldwolR, The ,Oai;traötor::shaH ir.c.orporate the rec.omrnendations, ancl Qômniêtits ÖfIh'è .c.oTR'iiitothëplait

=:i

.~3,

- ';.~ ...-.,_'. ; . ...;.;" .1,,'..7 ;..;;,..,;.....;. .';..,~..'-!:" .... ..~.;... ...,- .: . :,'.'" ~! -:-.:...._....-:~~._._.~...__ ._-i.: .:..;" .:'~- to';.- -O'~,', .'.

Ül1ies,sofher.jse. directed:'by'tha COTH, 'only'DHS OI.G'hardw.are~a~d 'software will beÜsedfo.Fv.úim:~ràJji1ty'stu.âlès, Elnd penetratioi;testing, The' GontractorshaUcQordinatewiththe OIGin arrariginglhe:use: of01G eqUipment. The Contractor mustglve-theOlG 10:days no.tice,before theschedùlesvûlnerabiltytestil19. to"ehsure that th:e.,laptop,is aya.i1able, and'ready'forth'eiesting. The' Oi:e:musbapprøve the: dates' of traverto'remote.locations, ti:énsl1te, thE¡tth,e làptop: wil b.e':availablefor the 'Iesfing,

. A Memor¡:indum :of Understanding (MO.L):shafl be. executed betwesnthe principal 8l.dltor:respol1sibleror'thè

Qons'olldatedfih!2llclahstatement,auçllt 'alid'DH$. theOI.G, andany'respons/b!e:componer:t IT:andfhianciar , managertientoffcia)sprior to the conduct,arvUll1erabilty'assessments, penetration 'Lestiri9í ,or :other :a'ccessin,9 of:DHS'systems" 'ihe, MPU. _shal/'state,.tha,uruJes':Qf€l1gagem:e¡it"tor ii rul,i~s ;ôf hehavior" 'and wUfincludea:cJearexplanatloii:of;, . , ,

"

):' whEitW¡if pa doij'EMuring'the vUlnera'bil-tyassessmenlsJpenetr:afion::tesÍín.g"fo IncludeJhe.tools and'teClïnii:ües;to,be used; ", '

;;. plal1nêd ~dti'm$, lt£;ppllpablej:¡r¡:t~rms.ofthe Ni;itionEìl Security :AdniinistratlolJ~sv.ulne;rabilty ,assessme'nIgt.idëJinas;' . , . - ' ,.' ' .~ ,other rules'"cifbai:aviodhatWjlIQe:fóJlowed:Whe,n ac'cessing D,HSsysternsi anct

,)' tlie:undersfandin.g thaf.only DHS'.OJGhar.dware 'and.DHS OIG:approved soffarewUl'onlY 'oeus'ed for ":vulnerabUltY 'ass'e~'sments :anqp.ei:etr$t1on otêst¡n~., , .

Proçeçures"shan'tést"Jo,lhe extent'o13ci?ss8rM, the;:etfec'fb7.EmeSsof coi;trols:to ¡)rev.elituna,iithorized, !aCCeSs to t;o11Pi,Iter r.es'ØqrO,eq,ands'hci.uldlricI.Llde tasts:Jqh:ic:ct3'sS :contro,Li;d:f\Na¡;e¡,:ci¡:Hn pçocedLles¡. andri~twqr~,cqnneötiot'~¡ ,

, Th~ Conlractor;shâU notdq¡:i1date~iTauditWork. p~t.on:rred uqder:o:th.ertask ordera, ¡0r1iy tha'OIG'Or :Qther Ö 1:8 COrïtractors withol/Uhe"aPprpyal o.f tbe :COTR, The 'Cöntradtor sball.coordinate;/:nd meet on:a r.e.g.ularba~is withth~ .'

:OHS :alGI,s FISMA leamtq,ar.sur.e that :tha,DIG'steamJs,'awareofthe results-9fthe CQr.tra,ctor~s ITtesti,ng" "

Whencorrpone,öts're!yon:thlrd,party ser:vlce proylders :an,cEthei~ lnf.o.rmafiop 'sYste.lJs, t.he COritr.aotorshall'oo'Qrejinate 'to: tnemaximum.exte.ntpossiblé'Wilhthe seni'ce.provider and.ìhe. prqy~der!s'aUdllorto ¡a.v.did d.uplication' of .effort, :tothe:,extent aflowedby,PAGAS. ' . The G:0ntractor':sháJl provide to the :OIG 1he9uaUfíoatio.ns,of its IT 'à udit.speèiälists" who ml.!sr he approprîate!y qualified :in, termsc,öfexpet,ier-€e and 'e~pertís1;for tliewQi~to,bs.pet:ormaëL :See seëtioJi 1,3.

Objectlva.3t Rept:ttiiicï

'Therepol'ting',:ëqjedtlv,ës fOr"tnìs Iåsk Ear(: as' follows:

'. O'pinionfor:disclaimeröf:opinfon¡;:äs:approprlaté)' on íhélntegratedDHS Financiál Sta.temerianò JC,OFR audit, withré/a.ted i'eports"as re,qùìr.edb~GAGAS;- (DHS'onlý)

.iï Qpinì,ön (qrdisclaimer oropin ¡0rt, as;appropriata):on the'star¡d-ali;necomp.onent.financiä/stateiTsrits,with

r.elated ¡;~pôrts,as reÇllJiredb,y B:AGAS~' , - " '. Rèport:Qfi .AUPs rela.ted:tb ìntra'-9PVernnienfanransElG'tfons.;(uHS'OrilY)

'.' Opinion (or dis:clainTer ofopiriíon,: as,¡:ppr.oprlate),.on:the..closing,paÖk'ages (DHS onWJ::

.. Repçirt'on,:QPM's:P.UPs .related tq, payrçiU, if reauiredffDHRonly)

'. Ma.ag,e.oiè.ratte¡(~$::IJiSJ:P-PLQPltaiELo.Lasie::LLEtEÜß..YJlie_OJ.,iaotbGt 'e t e,' 'Ø 0 e . 'w.Hl, be. definecl "com bined report or seVera! ta (fletéd 'leportsi, "as.:hè, OIGdètermirre is ,mostapprqprfate, 'Vihièh

.. ------~-iffjf.PKcarl:-HÖwever,. at:; mìFì¡m:um-a:OHS-cc:rfSfóiidate-dmahâg'e11eril-letter~and'for'èach.'5tand;;a!one~------ --'--

'component:ai.d¡f,shállbe.Îssuedplus;onë:J:orNFIP man:a¡;ement,àtF'EMA Special IT Reporting . RequkeJTèï:ts.: The Oot1tr.aQtorshâll pf;PYlde JI M~r.agElh1ent :Létt13rs Tor:each',st¡:indalôna a,ydlt, .with s:e.para'tè manta'gementletter.s "for :lfSGßand FEMA, 'and"pne:overa'lIn;Mart8Qerrent :/.etier fqrD HS"qVei:aH. AriJT(Tatia'9Elri,entJettarwilJJ.a requirEitl'f.QrGEIP, ICE, FEMA,USGE), al'd'TSA if:starid aiQnß~u.d¡ts arø ngIrëaiiír;ed, . " ' - ' '

24

"'....... ,.1.- _... -.,'" .......:..

l'be: Contractor sl1allobtainöJGconcurrence .on the rep.otUngformat for.,helntegrêiîed I nde.pel1dentAuditor's,Report

'(JARì"and'the$lafJ,è1-aloriè,(IAR). Howev,er,ihe JAR shalL meet'G;A(,ASBndAIGPA,repoiiiIl9 ;standards. . '

Q,e!iverable requirementS, Jncludin,g tlrafts, are :discüss,eCilnPatl'3, DEHiveta'b/es;

Qf:jectìve 4: 'Oönduct,Other\IVork Related' bthe Finarlciål8tätement Audit

the, aÜdit tifDHSf'The Contractorshall perform.'any:agreed-,upon pi:cedures(AUPs)or òther 'audibwork reiated to

financÎalstatemerit reqOuired' byTreasury, OMa, OPM, orGAO and.as spe'ç;1fed below. TheG.ontractorshall pfepar.e a i'eport'on' AUPs in 'coriformanoe with :the AIOPA's Codifioetion,ofStatementsorfAuditìng Standards, A.U Section. 622, "'Engagements',.to Apply Agr.eed..Upon Prqcedures .to' SpeCifîedElements; Accounts, or1tems,ota Financial Stateme,nt:" The audihof DHS',closii;9 packag,esh~n'~he'concluote~ inacc,ordance with,:eAGAB.

(1') ÄUPs.lèJated lbintra-qovèrnmenfal trami'aètions (lHS ohlvY

" -TheC,ontraötor shaHperfOrifthe:AUPs requ'iredpy Treasury,astyplCJ1311y ,pubHshed:ìn.the Ti:easuiy'Flnancial Manual, rela'tingtoJhe ,agency's repotledíntra~_goverimentai'activlty/.balances, Theauditprocedures 'ShaH :be,performed " ,accordil.g to Tçeasury'requireme,nts,AICPA standart1s'ÍorAUP 'engagements, ,and otherrele:vantguidance fromoOMBotGAQ, " (i)DHSFY~JosinQ~ackage(DHS.onIY)

Baginning'Jn FY 2D04,agencias were required'to p'repare,acldsipg,:package iorthe'Øovernmerïf-Wide FinanCial, ,'" ReporISysterti., -This process; isdešjgned to liiik'agencres'audítedconsolldätedrinaoóíaLstatements:totheP.ínan.clel :Rapor:,ONhe lJriìtecl.8ta'tes-.Gotterrm(;1ft. The 'ContractQrshall p:erform an ,audit of DHS~ SpeciaJ"Pi:rpose-Financial .statéments,(i,:e::,:Clcislng.packa,Sê)-in a.ccDrdanca.With GAGAS, OMßrapdTreasuiytea.tlirem,ents~' ,

fS)OPM's: AUPs r.élated to p~vróH.ifrei:uired (ÖHa; onlv)

TO'dafe1h.s '08 has;:notbeenres.ponsIQle for,paiiormir:g the OPM's Al.Psrelatedto'pi3yroii,beaaus~e DHS' ,payrÇiIl 'seNjce providers ihave othercognizi:ntaudltors responsible:för these procequ,res. Ho,~everî th-e ContraçtorshaU i

its auditorev.aluatewriether.çircumstances at D HS haveçhan,gedsuchthat theOIG or have a reguireme'rïHo perform fhstT1 lfsQ~dthe.:çontractDr shaIl:performOPM's AÙPs .accordJn9 to OPlv's fequirernen,ts: .

(4JReCOii$r:y:Açt' ProGëôt¡res~

The ,.contractor ~hallpérfortn 'a~reëti upon próG:edures:in aCCördanc~'withAJGPA:s~emdards fOtAUPentJa,gements í , ;andoth:er reley:a_nt;gliidance from- OMB,:or ,GAOanc; the OIG:yill agree 'up.on lhose.proced ures , "

P.AR:T 3 'OELlVERABLES

:3 .1.0eliv.eraj:¡eScn.edure- FinClnc~ai statemerit:A,ud it

, It- is anticipated JhatÐHS:WiI co~duct a:hardcJose.as,'ofJ,uhe :30,:;2.01.0 :tofacHìtate ihetiming ofth:evaudit.

TheCor.traëtdr is respönsibli:'rorehsuring ihat"thé wOTksubrrHtted is:,acöep.table.to,the',¡QiG, Wh jdh.Tèse'rves 'ïhe,tlghf deliverable that, upon inspectlon, 'doe.snot conform to,theterms and condftlons oftliìs,to reiecT'or 'not pavfor'snY.

oll:ier. The :Contractor-shall ,çomplywithaliçlue dates andnJ,m'beroT popies,listed in'the folloWing 'table. Deliverables -----'areto.cbe7eceiv.ed-byB:O'O~p:m;-EDr-on'jhecdue;date;--- '-~- ----

TheConfractor may substiute/ts,standardaudit dellverables ii'l'place of-GAG FAM requireddooumentatiofl¡pro\iìded that'hecontentn:eetsthe requirements 'of ìheFAM. ThèContraëtor shalLprovide:a c'rossiNaikbetw.een 'their,

, :standard,deliveràbles'and the'FAM 'toehsure i=ÀM requirèments,8re met The Gbntractorshall :provldedhe d",Íív.ej:ables,to'tbé:ëoTR oraesi9hée, hi pèr~oti"otiragreedd6'bY1hë: COTR :ör desjgne'e,arid,Els, :specified irithé,cÖntractaward.Qrpp,òffs ¡ar.e .:notâcceptedat 'ór~offoes,' '

25'

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. . Note'on exercisinqincenti.vesìèHsincentives: In :cases,Wh:ere the Gdntracto'r ideht1fesa'Potel1tiaJ issi.e,that poulönegatively:impacftheir abilfý to. Tn-eerthe standa.ras, thaCo:ntradtQr,shöuld p:römpt!y,andforrnál!y:noijfy'the DHS: ais CPTR;ia'Writing .:vÎth detaIls.as toAhe .dir.cUiTsti:Hi6es,ófthé'pötentìalä:elE¡ys. Thè'DHS DIG WiHnöt .exercise the, r.$Jåted 'disihCe.iitive iHhe:co.TR. ;acknowleäges:ánd äpprOv.l3s.Such po,terítial :delays. ' ..

iris, tecog,nizèd 'thatthe., c.rlteria:defir: In,9'the'qua/ltystandards, andnon:complian ce, ar:e :i:rolålways :q ua ntitatfv.eTy,deflned ':and:thUs maYhe,subjectto;interpr.etätioi', réIYing::op 'the jud,gmentcíf th.e~valuator; 'TheJollowir::g:prov.isions :ap.pJy

when DHS is'ìnitiatihga disincentive: ' ..

'.. Cor:tractor wil'be giv:en advanca written notice (to. 'the :component'partner with X: 'oopy to the :consolidafed

engsgement, partn'er)' of potenlial, ar actual nori~ëor.pliance condition(s) 'thatmay result iì: finar.cial,'P'enalt)?, :Dra delay'ir.:paYrrent of'theOor.trac'tqts)jillin¡; fOl'thoseser;rqes.'; ,

i.' The:,nofjee Wll statewhatfhe''Goritractòtm..ust:döAo :c,u.re:tbepòfentlal ot ,actual nor:oicqrnpÏiar.c$condltron(.s);and ,.,. Th.e, notice wil be providedin:sUfffcienftlme'jto wil allow:a reasonable :timé"\period..'fotd:q.ontractç'r to cùre.the

p,otei:tial or:aotual non,¡co:m¡:liarrce conditioh(S) I:eforea.penâltyisassessed.' ,. HO\Ae.'leri Jnthe c.as'e,:of,unapproy.ed mlss'eq,due?dates, ur.tin:ely:subnìiss¡.onsi.ors~vere:and r~gular quållY'

prQble.rns:,thø'OIG End COwi!,prQvide a'generaJwçitten warnJng toih~CQntractar :tt.affurflier :unapproved missed.de'adiine~¡ ountimelysübmissiöns¡ 6rqúalify prÖblems'fo(any ofthe'åbove .deliverable,S may result ina

'finandiäl:per;alfy'bäseid.,sdlèly' 01) the oi~ and':'Cb!s suas,eguerit:determinatiøi:. Beror-s'asseissir¡g a~finanoiäl -penàlty¡ 'the, OIG::aridCØwill'evaluate:subsequerit:no ncom:plianc'e' ,or.a,oasê bY' cas's has is' withponsideration ,:gjvßrï~toth$'Contraòtbt'S\overall timéiines'$, ,aiid':pröduët qualify,i tli.e:,sj,gnifcance::ôf the,de-iaYOF gtlaIitý :problem., th'e :subsequèrif,ìimhig,'ófari ,acëeptaöledelivèiy¡ and'thé;Contraêkips 'generâtgood:fuith:,éffoft ta

"':meet IhedeJiv.eräl:øSChedul!='anö q Ual1tystandar.ds', The¡' pUrp'Qsé,of:this:'provisii:IrrJsio'pr.évent"trre ,Çontraêtçirfrom óírpumVein#n,g¡any fhiancial pena1ty.for;Over.all p.oor pE!,tformar:ce3orladkof;gqo.cjfsiith tly contlnt)ally¡r.eq.uestji1g~theqpP'orturrlty to,ci:reJl1dîviduai Jhstarioesof np.ti"compUanc13:¡ :''. ..

A'financial penalty Wlll' be 'assessed WlthGlut, advahClewrìUen notice if'fhe c.O'determines that:thé Contrac.tor hasacte'd In,.badfâitA, (wîthoutc:orrpellirrg re'8soi:Oinmissif)g the Novemper 1p ant:! TreasurY' feporting.submissiçin ,dateswithouI.prior'OIG,notifioation,and,approval.' .' . . .

'The DlG does ,notWish'to :assess-financial' penalties. The' d fG wishes'to'hve:a: flexìble",collaborativs, .and. .cQmrnwlJii:atiVe. rè.l;:tiQhšnjp wit.hth,e' CO'ntradtorWn$r~öY':bbth, padie,se¡cfjngQQdJaith" With' tn$., GØtitr.aQìOf'providíng , its; bešt'Elffprts, to Elc:compllshthe;taskatdar"a objectives and :daUv.ery schedule. to meefthe; ôeadlriieš sëtfdrtli byDNlB :Shd. 1r:easU,Y;;'ahq 'IhS',OI'G"prQvfdiQ.9!ts.,be,šteffar.s to. :i:uppårt lfie:'cPl'tractotil1. abcom.plislìin,gth,~iask'order';$,;

"the:requlremetits,,:Witli both paTties Kee,ping ,each ',other reguJar)y :inforlTedas 'to. the ,statUS of audits and,.prdbJems:as,they,arÎsë.' " '.,," Tlíe'OIG.'recognizes'1at:he completion óf .thé:plant¡'iig"ìntsthäl 'cantr.ól,s.ubštânflVe.,srrid reporting: phasešdf-he ' :aU9Itis:'dapendent upon,:PH.S' timétable.. ,PHS.',aoilty tomest tne.lnfdrmatiotl re:qu~stsottheiC.o.ntractorl:arid "

, 'unfo:tas.sen: ât.dit difficultjés",ör:,colTpl.exites. The:OTG IÌ ay:äm,éìr:d'thè.:,d,élivetable"šc!ied ùl,a".bút ariy'chanfies, :sháJl,be, ápproved.'pY''the :COT:~ Eiri'¿¡:GJ),jn..the~ form, 'of a modification. The 'GIG- also ~e"p.eGtsjowat~'êollabprátiv.elY'Wiìh'th:e, Dontraotor:onwr1tten,products"s:ö"QUàlity ,standardssfiaùld.,J:'öÌ inbibit Hie C:olilractorJtöm shatJög:works stil in

'prø~rês,sWithtbe QIGJÙOtderlo:ems.tirciaöcepÌable,dél\ver.ables,.' .

.' ___~a'~LiD.éO\ler~,bl~ndë$ci'r¡:tiÇlns' ---1=inan aial Statenieii,t Aii d it,_, ,

The' OlG"w.ì1Li:eViaw~ dëllverables,and',Q IG'r.,V.ls ions¡: Jfatiy,shàllbs incør.p,orated. and resÜbm ittei;Ï'o,the,Q I'G,

Ihe'GQntractor shaH incQrporate'th e commelítsö,fib.e :CQTR"ordesi,g neeint~haii finälwork :prcid ùctS¡ inclucíì.ng, N FRs and r~ports. Tbe '. 1.8", however, .anticipates this to'bea 'collaqorative p'rocess :as:hdthjhe,

Gonlractor.aii,d DHS 0 IB' ;striye;to':ensure .standar.ds ar.e, met .aiid:auditfÎn:dings'ar~:,comrr unÎcatedih Iha'rnQsteffectiv,e manr.er. ' ' ' 3,5

i

beliverable'1--:Entrancecoríferences , Tbe c.ontracton3hallhold 'an ,entrance,.;conférencewith ,DHSmanagement.andcomponent'mcinagementpiiortotne

purpose òfoheentram:e"conferences shàll'beio .informmahagement.ofaUditobjéëtives, scopestarloffieldwork, The:

'andtnetliodology, .to establish poìnts öf.contactfodhe, audit, and to coordinatE¡ administrative malte¡:s. Entranoe 'Conferenceagendas,$houJd describe,overall'Buditstrategy'and schedules. Minutes,of"he. meetiQgs :aretO' be;keptin

,the Corìtracìotis' workpaper.s to document sígtilficantdiscusslons. '

J)eliverable:2'-El'gagemel1t letter' "an ,erigagenient letter:thatcommtinlc~tes .Its r.espoiislbilties in, 'TheContractor shall prs.par.e'and,provlde to the DIG

and,the financ¡al'statementaudit. rnolLidinglts responsibiliies for Iesling and reporting ,on .compliançe with laWs

.' 'With

r~guIEltion,s, iriterna! contml 'over'inanqialreportìngì and ,olösing package" ,The Eng¡:gemerit Letter shaH comply

th~ueauirements 'spe¡;ifiecUn GAO FAM. s'eètion 280\:06ì 'Re,avh.ingan. UndEirstandJng.-with Managementand 'Section '319. Esfab!f$hÎngan Ul'df!rs~andÎnG with ;the. ReauEJsta.rs;:.andAICPA Statei:ents.:on AucUtin9 StandarÔ$, AU

'QfienL,Fur.ther, 'the'lette(shou/,d cQver any:ad,tlitjonaF'estiogof cOlTPIiElllcEl:and :internal .c;:,ontrol requin:id by Jaws 'andra,golations ,or otherwise requested, '

Dell:verable3..Briefings¡ status 'r.e.potts"anö'minutes, , , ," Status reports ,shaU ,be provitledtCi"the oie atleâst one.day beforethestatusmeetings/.briefings::descr.ibing .thea.udit

date, and n'ea'r~term pfannedactlv.lties; pro\Ïíde:upclatedtimetables;and 'identify mattérsthàt: mayprogress, résults tò

'shaii, at a 'impact'the..irnlngor outcome'dffuture work;orfhe .audIt opinions and reratedreports. status reports

minimum. include: . Significant 'accomplÎshmentsfqr the, repottin,g' period; . :Sigiijfcal'tplannèdactivìties:f6rthe-nëxÜepörtiri~r period

'*' ,RecommeridedauditadjustrnentS'; , . Nf'Rs issued or in, prdCr;SS ;for the Teporting'period

'. 'S¡gnificant;issues Identified to date 1¡¡ndany 'proposed resolution,. including :aU 'm áttersothatcouJd impact ,dèliver¿ble. äue dates" auäit,p¡-Ógress, oi:tcomè, ete , '

Minutes.ò'f:brlefirigs';shaU' dócumentim portr;ritölsctission$ideêlsions ,:àndcommitments ,ii ade.by manä,gel1ent and thè auditqrs and be maintained in thE) Contraètorsworkpaper.s, , ,., ,

Deliver.able 4-.NFRs' , ' .TheCotitractoriharl4.se NFRs.to'describe pÖtential:ai.ditfindil1gs 'and request maní:gemènt.s written'concurrente or 'non~co8:currence..,Aii: NYRs:shâllbe'submìtled:to'ihe OIGforrevìew.,andappr.oval ptior tei beiiig issuediothe DHS unlessotherwlseagreedto by!OIG, Per'GÄGAS3s.fandatds, N FRs :sh,all contain1hefbHoWrrig.elem.ent$:of.anaud,it.fiodin.g: " , " '

,. Crite~ia...,The: sfandar.ds:or goàrs, thalwereusød lo,determlne whether the audlte.e',s,accountiog :systemi èontròls i compliance::withlawsand: r.e,giiiations ,or other'Elctiv.ities meët:expectEWohs.

a udrt,'théconditonshoUld.:. Co nditQn:" The situãtioll that ,exists, As:d,èIermlnedand:documentedpy 'the

desëtibe, thec.olilrciI.weaknesEii ri~ti-com¡5lìancei popr performance, or óther"cìrcumstances that. did not mè'ét 'expectàtions::definedaytlie criteria. ' . ,

'. Gausè -The eKPlanati6ntil' tq vihythecontr~IWeaknesE, noJi~cørrPliance¡.errCir; poor'performanc:Ei" or othercircumstances ooourred~ , " . " .'" '

,. Effect-The m eastirèof.he .ac.tuaYor potentiâl,consE9qtlences OHMs condition. 'Where, possible: i -the ,effect '

$houk:Lbe êxpresseëliO'iionetaiy'Ierms'foro.hèlransabtìons, assefs, o(!ìäbilties describecliri the .condition QI'~i-¡:f-kl'ewl'T-¡¡es'e¡:iÐei"fie-im~ået-e¡;"tlre~fiAal:eial~s,taterner:t-s,

~_..- ----.----~~;.._~-~ In.adc:itÎon fo,the fourelementsåboy,e, NFRssh0Uld include.backgroùnd ¡'nformation,where ,approprIate, Teferencesto, related'findings issu~ifin;pr¡or years, ,sndTecommendatìons' thatwouldassíst manageti!9ntíncorr.eoting the,condition","'",.'

'.,DeIive'l~biei'5 and :6-Plalüiing docui:ents,~ " The Contractor 's.haifšúbmirdetaiieds1:difplanning 'dcicumeiits.th::it::meèI'FAfVhr.Squirem ents.!,hese ïndludä:

36

~ .~---'."" -_......

Set1': 'if ,EhtityPrOfie

-.' GensralORiskArialysìs

,.,Cycle Matrix; anC! t.'

,.Account: Risk,Analys'is

S,et2:, ...,Cycle'Memorßridums. '. SpecificContrcil EvaluatfqnWotksheets

;.U p.dafedAccount RiskAnalysis, Forms

. 'Audit Programsand Samplin.g plantt, . _ " .",", ", .', "Where the''Contr.adtoi's plai:niog:doci1ments ian'd/at niethodoìoflY. diffel'in"fbrmabÀliIi'ihe FAM¡:a cross"walk frorrthe

, 'Conträcto tIs dOGûi:eñts/tnethodolo.gy, to FÂrvìš,shall.besU'bmìtted andappro\led byihe.:OIG. ".

the plannln.gdoeum ents¡,al â1lÎnihium,¡ ,shall 'demoiltrate.,thatthèO,ontraêtorbas:

a. 'Obtained an understahdingof.he, entitylsqperations. b.' 'Perforrned:preHnilnar:y,analytical procedur.es. ç;, Determined, plannins, desjgn,:and'test materiality"

d' ldentifiedsign¡fical:l line Uems, , accounls,assertions., Required Stipplementary lrïformatjbn,ånd ReqUÎred ,SOppIt;menlar,y Stewardship '1nformation.', , .

e. IdentÎtÎed srgnifCanlcy.clèS, :accoÜntingapplìcation!,i :andfinanCIaLma"tlagementsystems.1: Identifie.d :significant provlsi6ns"bf iaws:¿nÖr.egi.lations.' " g. Identified rèlevanfbudget restrictions.

n. Assessed ijskfactors. ' , 1 Determined .llkelihoodofeffeõtive.jnfor.mation~ysternCOlÏtrcils. " ,.." ' ' ' j,ldentlfied relevantop,erationscontr.olš, including information system controls, to evali:ateand..test. k,De¡,v.ëlop,edan,audltsamplirigplan, inèludI119;siIes.électionsandsam pIe sizes. J.P'/a.nned'cither 'auditprocèdures. . m.C'~nsjdered .locEiIions to visit.

~..

Doi:umenfs shall provideequivalent:contetìt as the'specified FAM'documenís;' Note: AuditPj'ograms shallinolude,tø'accomPlisMbe objectives.taken1:I'årtìnimi.m,thi; objectivastif.each progr.am 'and' the speèÎfb.s.teps 'that $halt ,be

Defiverapre'7' -~SpecificIJ :planning doc:uments , " 'Nleets requ!renTerits'ofsectíon' fl" Wörkpape,rs¡ :and secIion,,4.:4', Dbjeoti\(es., 'Q,f.JecIiv.èiŠ.

:peliv.erabJeJl'--.lnterimlega! representaticms letter::and ,mana'gem'enfschedÜles 'Meets' GAGAS'andAlCPA :standards. ahdis'consistelitwith OM8:,gi.idanoe.,

Deliverable '9~.. OPIVUs,AUP'Tapol'J ifreauired

Format QfrepQrtsnaU,be apptoiied: bythe,OQ:tR

DèÎÎveräole'tOa,--Col1pJé.íion :of'.ìñtemal:control phase, , .' ,Seè ~ectioh 1.:1, Í!orlrpapets'fJhd peCGAGAS/ÄICPAstai1da¡:d$"andbonsisteiÏt'Wít~ 'OMS,guldance,

:,D.el,iMsr.able..L.D:r.äf...mai:c\geme.t..r.ép,r.ese:r.tatior.-lëftei: see,quaUty,standard,. .'

,'Deliverable 1:2~" .compJati,oFloflT :work See,qualitystai:dard¡,

Delí\rer~b!e1?,... Completion ofsqbstaritiy,eph~se ", d , 'See;:sectiori1.7, Workpapers,and ;per GAGAStAICPA ~tandards :and,consistenI\iith bMELg 4lidanôe.

37

,¡

.i.'__.--...-_.i.~.._,.__~_~. ..--~_.._-_.;..--. "'~'" ..'....';..._,~ ..-,.. --.,":'""' .,,~__M'-'.

b.êJiyeraplf;'1'lf-.,Draffintegrated"R'ep,orts" , , ,.F orinat'shouJd, Q~'sjm Harto .the 'PHS FY 2008 financial statementa nd IGOFR: reports, 'U hless :spebifie,äotherwise:by .DIG; "the

.D~l iverablet5..:Resel:v~d:for'fúture ;task ,i .,Deliverabl&1,6'..'F:inallagal'epresen't~tl~ns.;¡ètterándmana;gement-:sptieëlules , "," ,',

The..C0ntractqr's'liall bbtain anddo'cumenta final Jegál:repres:entatlons leUerand,mana,gem,eni' schedules 'that meet the réqu1rements 'spe,ëlfl'ed 'in .OMS'01..02¡othér¡;pplicabJe .OMS gi:Jdance.¡. AI.cPA :standards, and 'DOJ;guidStnce~

D.elíveráble '17-- Fjha¡:managem~ntreprêseiitatioiilétter " ,,' " ", " . ' " ' 'and öocúnient a. management repfesehtatiøns; lè.ttet'that.r:eetš 'tha t.egUireiiètitsThe 'Contractor' 'shall ,obtain

specified :ili OMS 'D7..:Q4andAIGPA:stahdai'ås., .

, ,.oølive¡ra:ble t$' - PreIiminar. Exit poriferarices , , Agsric;¡;,shoLfldsummar)ze 8uditfindin.gs.

:¡jãliver.able 1"9~:FlnaUiif~grated R.aports , " FormalshouJd'be:simUarto th'e,DHS FY 0'8 'financialstatemsntantilCOFR rap-orts' unless speoifíedöto'er:ise by,th:e

is Waitlng,o,n

manageimenf representatìon lefler~.'i:hê OIGwil nótr.eJease,tné'fìtiaITapod withautthe Qontractor':s approva!)" o i G., (NÇilè! FíhâÎ'si,gnèd øplnÎón will be prov.idetJjb.OJG Whenfiilalized¡ If.Ihe' ori\y,öpën 'item

DefivE!.rabJe2Q:.., Opínionon DHS .Go~ing Package. '," ,,' The, Gontractor.shafJ ¡:Yrapare an'ai.dit .çpfn.ion as reqtíired b,y Ti:easUljn~hd:pto\!jdèthesalTr~.to:the ':0 lG,ll''IÎmé to

opinion issued Shâll :fo!Jow..l\BmeE?£~theideadl)ne'for: the"sLlQmlssjonof" the 'Qpinion. The prò.cedul£s: performed 'and

." and treasury.''Ìssuadf.i¡:álc!çisir:g,pac..kag.EJ,s 'Siiditguidance¡ llicJudli;gthe :audjt:Qpiniol1language specifiedJr:.':O.MS" .

'Oa-:Q3" as .al',!3nd~d, fRr'th~ r~aiÇlsaifiet1 p,tateri ent?, ar:daotes.. ' '

(j,eIJverable.~1 ',..: Dråff ,and 'flm¡lAUPr.e.p,ortrfC)r,intra~90vern mental'r;a nsa,ctiorlsstalîdarq. . "'See quality

Delivarable22..Draftmanagenientcomment letter , ",' ,TheCörrßctorshall'prepareaDd;stibmiHotheDIG for reVieW, :adtaft;managementletler to' communicate (other :cleficiêMcies, ir¡ ¡iatemal contr.ol that-were notincludedinthscaudit :report(s), butthatneed managemèritatlention, Th.è managemenr leHer shall be pr~pare:óin- accordancéwiíh G'AS,i :GABAS¡. AI:CPAstandafds, and the OMBguidance.

. The'fOrm¡;I .sh¡;H be::appr.ovedbythe:GOTR,

:D,øJi¥é,rabla ;ZS '.. Fin'àl;man~g:err e:nt'comm,ent Jetter T:b;i,Confr-actor:š.hallprepar.e and $lIb.mit ioth'eQrGa ,fjrial matii:ga.ment.lettar Inco.rpor¡;tiÍ1g' the; 01 è"S, :qqlT menfS' 'and

:sÜggestions. 'The'f~rrrât"~håll;be ap,Ptoved by.'theQ.oTR.

;Dèliveräble ,24 -Fo.rmal E~it Co nfererice

,'..

3:$

:~.

.Appen.dixA

:n,epartment~fHomeland'Securjty Conditi,~ii a r Açpesa tp 'SelJsii.iv.ebuttJnçla'ssjfJeddn,fo rmati 0:0'

Non.qísc:lôs,tir~ Agr.aemertt '

DEPART.M~NT :oFH,OMELAND,SECURITYNON;OISOLOSL)RE. AGREEME,NT F!rote'ctad,'CriticälhifÌ'as'tructu r.e' Info rry ation (P,C ItDH.SForm11000~6W8:'Ó4) ,I" ", , ,'a pär.tner"jndÍviduâl:Óffdal, emplOye,s; COns.Lllfäl'f,br' siibcontrattorpfor'to , (Ihe:AuthotÍzeö:Ënt!tYli,lnIèndfn9 tö 'p.erlagally hbl1r.d..rierebY'

, cons,ents tøthê.'JertIs.in thisAgr.eementinòon$ìd~rationof ii¥,~eing,gr:arîte,t: codditiopal.åccèss:'bcei:C!i.n il'fòrmätiOfÌ,:speëified 'below., that. iitownédby, prpduced by',:or:in,the PQ,sse:s-slon 'ôt'he Uriitetl Stâtes::Govsmmen't

and the" ($ígriervJìll,EioknowJedge:thecafegur:y :or cate90lÎes 'ofìnfGlrtnationihaI.he,orshe"iTay haVe 'abbess tOr

s(gnerl.s'wllingnès's':tó: cörn plywlfhlhe, star\dard~ffor.ptótectiori byplåcihg his or ,her'iriitials ii' :fror:Löf the, applicäblecate,gò'r,or: èatégÓtls's.). . ' ", Initäl¡t;

í'attest thaff'äirfam Iiar with, and i VJìll cOrrply'wlth,áli' requír.emerifsof'he' POll pragramsèt.oul in'fha ,Gritcåf Infr8sttuóture tiìformâtían Actbf20Ö2(ên :ict)tTite n, Subtitle, 8,:;ôflhé Homeland SeeuritY'AcLof2002, PUblic :Låw.' 1 07~296, '19ô'Stat. 21:$5, fW,$C 10dt et:sea:J,as amended, the, implemi:rìtirlg :tegL1lafionsthèrato'(6';GFR: Par-t29)i, as ' ;amended)änq tlìe:àpplici:15lë, PèìiProeedures'N1antiål,äs ar-endéd"aìiq withany:'s uchrequlrelTents :that may be '

the: ,RGftProgratn Matiagèr'sde;sJgn:eè. 'ôffieiàlly cofrmunlpated to më by thè pcn Pr.ögramMànag'Eit or

,', SepsitivEr'Secqrlty' In'forrrration(SSJ)l.n¡tials~ " :I.attest:hatlam famHianvlth,:and I wUrpomp!y,withJ!1e star.dsrqsf.or access,c!lssei:ina.t!oD" :ha¡:dling"and

'safaguardir:,g, ofssr informatlon ,as .oiteqlnth!sAgreerrent.andin"aÖpordai:ca with 4$:QFR' part 1.520" "Pr-oteöUondf :SensitiV:i':Se'otirity ìnformatiol1l" "Polioieis:and ~Procedures,for ':Safeguardingand:Oon1róJôf,S.s j¡'\as"am el1de'd,ar-d,anY

". 'sl!Pplem~rital) gÜidanöeJssued by :ani¡3utfJorized ,official'ofthe 'Dapartment 'ofHomE:land :peourity.

.otner:SensitiV:€i:but Unclassified (.sSU)' Initials:, ' A$tJsediritl:iSi ILgreernentjsepsltivØ, but unclassìfie.cl 'lîforrnafion isal':oX'er~ar.ching term ,tbáI,covers'any:ïr.formatfor:h '¡ibtöth erNisêdnd icated:aboveiwhich ,the::l6ss ,o:(rn isÙsl3of,; orunaüthoì'zeå:accEiss,to'ör'!1bdifica.'fiqh:ôf coti ia adversely.:affectith,t;'.national íriterè:stor':fi1econdiictiöf'Federal¡)rögrärrs¡.or'tl1ê :privacy'tø.1woich I ndiviöualsare. e.ntitled ,underSection :552aofTiUe'5, as'anter.ded, bUt.whiëh has not: bee.r\:specifioany atitho.rizedundet ør.itèti¡;j: establisns'd .by:an.Exeoutive:Qrder,or¡an AcLöfc.ongr.essto b.e,:keptseêreUn'th'e interesf,o.f nátionaldefense or '

.fÖreignpoilcy. Thisincluäesîrïformation :cate.9,orized :by:DHS br-other governmentagenèies: as: For"Offei¡¡1 .use: OrilY (f.O,UO);:,O.ffi6ial!.se Only':(OUO);Senslt¡ve -Homeland :SecuritY':In'forniàfiol' (SHSl)i Lililted Official Us,e'(:LOLJ)¡ Law Er:foroement.Serïs'itve (LES); Sâfegußrding Informátibn:(,SG:l): Ùnåìas.sïfie,d CorïtroUèd,Nuölear'iJiformation (LION!):and:a:ny'otheridentifier:used byother. governmen't'agencies:tö;oategöriz$: information- cis.seni:itiv.e ,bUt ünóla:ssifieÔ, I attest thaW :amf¡:niiliat'w¡th,,:and.l Wilbomplywì.h'.lhe 'standards'for access", óåisseniinatlo'n,:han,aling, ,and ' ",' s'áfegui;rdJI'9 Öfthëirifèitrn,atioh:tb'Wh ich 'Jai:gtàlîtaeF Flccess as. cited irithis)\gi:ai:P1enLändAnaccord Ei nee w.ith the,. g,l:idance providecl tò"me,r.elativeJ:::thespecifiecatsfjOrtdf,tiformatiön,' " "

and proteotion'of ' iIJJoi..tLor.J.c~J;.emRLoma.tLQ.o.JtLoJ1aLaG.c_e..Ji.,Jrclu.dlngjfiEtP1.QCJid.ura-Üo"pj31fJlo.._CÜ$J:tEl 1, I :hereby acknoWledge that I have reoeived,a,:securltyindoctrination conceritingthe. tiàture,

_-'_wpetbeco,ther-.p,ersonsJo,:.whon:LLconfemplate::dfsJ;lo.s:ilJgjbisjntr:imJ3ljQD~b~aVe been aa¡:rovedfo.r',access tCi It¡,and ",

that) i:ndefstarid'thes.e,procedures. í ,understand :ard agree .tei th e'jóllowfrig: terms,andcorid.itÎ00S' of my .accessJo,th----in'formatÍoniii:dicated above: ' ' 2. Sy'paing'9 ranted;Ç:ondititin šf'acc'ø,s,s 'to th!;¡;iïfr;rmat¡,ê;!i' incJ¡6åte,d:a~oveì,:tfj$U tiited $tates,dGQverrinieiit häs,p.laoet( sp,eCiâl,cônfidenee:an cj tru,stin me ,an Ö lam':dhlig~tèd to ,pi:Cite¡:,tthis.di.rformaflon'frorn"unauthorit:ed dl stløsur,8',in ßcpön:lEir¡oa-with th~tërms'iQrthls'A9reen:~t5al1d:th~ 'I ElWs, tagi:latIoMJ' -ançFdÎre,ctIVè$' aPPlicat5lê,ìo.theLs. p:éDific

cat~gories.,ofìnformati0n'toWhichJ én:r9ranteqaqpess". " ", ,,",' ',' "., ",0: ,,', ,,"

$" lattestthat I,ur:derstanëf my JE3aPo/lsi¡)i1ties ,anglhafJam'Tamilar witb ancJ,wil,'com:ply,with f.he ;sIandards'for' ,protE3ctlng ,suóh Irfforma,tìoi: thät r may have :access tr;inaccorçlancewitt. the. terms ofthis'Agreementarid. th'elaws,

"3'9:

'.'j

regulations,and/or:directives applicable to the specific categories of)nfo'mratíon to which' Jam :granted access. i under.stand..tb'attheLJnited States:G.overnmentmaycondudt inspectlons,atany tlmeorplace"fêiltlie purposeòf , ensuting cotnpliancewith'tlie'conditjonsfor access., dissemination, handling,and safei9uardínginformation under this ,Agrsêrnent. Ifl Violatei'theJerms,anäconditions oftlisAgreemeIit,:suc:h .yiolafion may resUlt intheoanceUation òtmy ,conditional access;to'the,informatioli covered by this: Agreem ent., This may ser,ve' âsabasis'for'dénYing me " '

conditi9nalacåess to other-types of informatlon, ,toiriclude,classified national'security 'information_ ,4.1 wil:not disclos8'orreleaseanY:'inforrnation provided,to in e:p.urs uanr'o:this A'greemeint Withoútproper :authority; :or'authårlzatiori. Should .situations'arise ,thatwatratitthe dlsólosure'orreleaseof;uch 'information 1 WiI'dò so . Ú¡¡y underappróved êircumstancesand.Înacåordancewith'the laws, regulatior.s, ,or directivés' :applicabJeto' fhe"speciric categories :o'fil'formation. i wifhonor'ai:ä comply: withal1y.:and all dissemination res.trictions êited or

authority. ' , ' , ,verballYTelayed.to me ayihe:prQP'er

,5. (å)For POll-(1) Uponfhe:com pletion of :my,en,gagement as,:8n employee, corisultant; or subcontractor under . the'contraöt,.or thecompletionötmywork O!ltnei pcirprogram, wl:iche\ler m;Gurs'first, J wil'súrrenderproiiptly të-.the POll Program Manager:orhís ,designee, orto,the:è¡pproptiateiPGll,offcet. PCII6f any;type'whatsoever:Ihat.s'inmy.pössess¡ön. " ' ' ''(2)..f:the.Aufhorized,Enfiy:is 8' 'ur.Íied,States, GovåÚimentëontr.actof'perforriing ser-vices fnsl!Ppor:of:the Pèiì 'Program', T wil-ntrequest, dbtaìn,. maintain, or ,usePCIl unlessJhe POll Program Manager,QrPrograrn f'anager!s cJesignee hasfirstomade./n writng, With respect to the"contractor,the"certification 'as:provided 'forin Sectron 29:S(ç)

'fhe:implementing 'regUlations bthéCIJAèt,as,.amenäe& '" ' 'of

,(0) For SSland SBU- ì hereby agr.ee.thatmaterlalwhich i have ih,my possession and'containlng iñformation covered bythis' Agreemerit,'WiU be handled and safeg,uar,ded in ,a ,manner that affords' sUfficièritprotectior. to preventthé., unaüthodz¡:ddisclosure.cif or' irïadverlentEiccess to stich information, consistent wlth.'the:;laws",i:egUlätioi:s, :or diiecfivesap:plicabfe tei, the spacîfio'categor.es, of information. I :agre,ethat i shallreturn aU information tb'Whích ,i ~have'

access arwhích is,in my possession 1) up:ondemançll:Y an.authorized'individual; ancilor:2) upon.the conclusion"had,

,army duties, ,assoc)atioTl, 'Orsupportlo: DHS;'Bnc!lor:3) uporl:the,determination that rlydffidial duties:'dø not reqi:ire

'fûrtheraccess to:suchinfòrilàtion,' " , ,',' ,,' ; .6; I. h,ereby,agree,thaf!wîUnoLalter'otremov.e'markings, whiëh indícäte,acategorycof'iriformation:or re:quire .speclfic

alterationhandling Instructiotis,froÌi :ariý material!.I maycome,ln "cO'ntact wìth,.ii: the ,case of eSkor SBU¡ unless such

:qrremoval is' oonsistentWiththe'reauirements ,set 'for:thin:th~. Jaws,¡,-regulations, or'dir.ectives :applicable4o,thespeclfic "cåteigotyof information at, :jn the Öaseof'PCIl, unless suÓtr-alteratíon orremqvaÎ is,auth.orized by the PdClI Program

document or.Manageror,thePO'Il Program Managers designee.,¡ag'ree'íhat 'ifl,use:information"from 'a sensitive

either medium, IWiI,carry:,forwardanymarkings'or .otherrequired restrictions to' derivativepr6ducts,8ndÌNil protedt dthemJnthesame'matter as the original. , "

7. .I' bereby:agree.that ¡shall promptlY'Teport tathe:appropti§'te offÔÎal,.:in ,'acqordance' with thegûídance issued for the applic,atiécatei90tY cifinformationrar'l loss, the.ft,misus,e, ;misplacement, unauthorized disclos,ure"or other seclitíty vioiation,1 have ,knoWleqge :bh1nd'whetheror'notr am, personallyínvolved, r also ungerstanèl that my 'ariol1Yniity'wil be kept tb the,extent pos,siblè' when :reporting s'ècliritfv.iolations. " ,,- " " "

9, (å)With resp.eët,to .ssì andSBU¡ lhereby asS\gn.tö :the United Btates.GoVernmental/ royalties" remuneratIons, .arid emoluments.:thâthave.resulted,.'Wi! resulf, or mayresUltfromahY disclosÜre,pUbli,cätioh,. or r.evelationoHhe informationriotcorisìstenïwith :the'terms'ófthis Agreement.

the ,entitý ownil'gthe Pelland the United :States.Govemment,all'(b).With respecttoPC'Hl,herebyassign to

.foyälties,'remi:peraIÌDlÌs, 'and emoluments that'have resulted, wil result,ormay resultfromaiiy disclo6ure, pub1i.cation"or'revelation .of'Reli nô't:consistentviith .thei'terms ôftbisAgreemerit. , .

,.'10. ThisAgr.eementis..maäÊ¡and~ntenëÏed forthe:benefit.oftheÜriited Stàtes:Govenimeht and 'may be,erifor.ed by

'ttie:Uriited:.states GoVetnmerit Qrthë,Aûthorizedt'ÈntiW., ay.grànting me conditionåJ.access',to Informatiein iri this context, the Uriitad States'Goverbment':and,:Withtespeèt to pCil, tbè,Autho.ized 'EntitY, may sëel(,anY':.emedY

a court òrder'pr.obibiIin9disclosureav.ailable:to It to,eriforc,e thi,s Agreement' lnèìuding, but'notlimitedto; application for

, ,of.iriformatibn in'breachpf,this.Agreeiment. f undeirstandthatiflviólatäthe'terms ,and ,conditions ôf this;'Agreement, I ~ ;co UlcFñe' S,U ~jëte,ël'10',aëlrñlñi'šti'tiXitçdis~ipliITárrdi\iii.drèdmj'n-ëìl-:-c.tiön7êfS"7"p'P'löprratejDntlerlTlaws:e'g:i:tJatton,

-_ ,~~or":diFectlves.applioab le.toithe.categorYDfJnform âtiob,inv.olved.sr:d,nelth et,JtiecUnited_State~~'GO\lernmßr:tJ1QtJbß

Authorized Entity have waived aný .statutory or :commOri oIawevidentiary privílegesor pr.otections that'they may :assert 'In any..adtnin lstrativeorco,urt. proae'ed ing:tq prötact an.y sensJtíve:infbrmation toWhíöh I have' beeri .glven ,coridi,tibnal

11000':6 .(08~04~Rage,2, "'?locess under the tei11':iš :ofthls .Agr.eem8'rit.HS Form

1,1. UnJesir¡;nd urmu ätn released,lrï writ¡~g byan.authorlzed r.epresentative of'neDépartn:eil't qfHom,elarië: SecurIty

c(ifpermissible forthe particl1larcatagoryofinformation),J ',un.der:stand ihatâll ;conditioi:s anëLdbligationsJtnposed access', ,and.ataHtirnestfiereafter.,,i:pon: me QY th isAgr8'Ellnsnt apply dpr'ing ,the time thaf Ian! gra.nteq'coriditióhäl :

12, Eaqb pr.ovìsion ~of this Ag:reeme.i;t.s .:severab!e. lfa'cotirt $hciUld'find;any"provision of tfiis.A~ree.r:ent to be

r.:

f....

4.0

...____ ......_.___~_. .___ ..' . _._'... .- ......__~... ...._..u ._..:;,......;u..,.."!.... _..... _-l ~.

tiheHfor.ceable"álJ òther :prov.lsionss¡bâll remain, in fuJlforc:e,arid efféët

tB, My ~xeeiftion oftqis A.greemenfShall nÖÍ'huflfy,onïffecfin ,any'man.nar ar-y,qfbersecreqy ornc:m;.discIOSlIrB

Agreementwhìch I hsve.exe.cutecf or. may:execute' with fhetJnÎtedStates'Governmaöt :onariy.öf' its çî,epartment~ or~~~L' .14. 'these, resttictiofls'ar.e,;cohsistent with'anddo 'not superseda, cortfHctwith, :or,:btherwÎsealterthEl ¡employee ,ob'ligation$, rights¡ otJiabíiìtes,;created'by' EXElcutiveDrderNp.c12'95e,:'Ss. amended; :8ect,iön 72:11 of Tit!~:5.1 United ;States' .code' (governing disclosures to Congre'S~); Section '1034. of'ltle1 0, Mn ¡ted State:s' 0 ode, ,as 'a rrrf3ndèd by' thE? MiltaryWhistlebfower Pr.otectlon Act (governltig ,disclosure to CC)n,grêss;E:y'hièrrber.s of the milta'ry),; ,Section 2302(bJW) ofTitle¡.:5, :unftetl :$.tatesiCò,~el'as: amended b,y the WhisLlebJowet Pròfection'Acf'(govet;ningdis,closures::of, iIagalitYt,w~ste"ifraudl'ahiu:se' orpt1bllo.' heaith':or :sare,iy fhreatš);' theJtitelUgence,lderítltles ProteòHonAct df1:9:82 ~5.0 .uSC42:1.ètsea;~:(goverriil'g :disclosUi'es thát'coLdd'eJ.pos,ecolifideritfal GQvernmerit,agent$~; 'ai:dthes'tatutes which" ptòteof;a,gåinst'disêJosUl'e 'thåtniaý '.compro,rnís,e ;fhëm:iÌîoriá! s:ecurify..inci-iding .sections.61, 7$3,1 794¡ 7Ha,ând :952: ofTite'1B, ,United' StatasCòd$,'and $,eëtioh 4:(b )ofthEi Sub.versivêActìyifies,jMrof1S50 (:5Ò use: 7S3(b.))" The, :dèfinití6ris.. rec¡uirome,nta', 'o¡jligatibns"tighisj,s,anctiqns, ;a~:d Jíál:iltiéscrsãteô:b,y,sÈ!id ,E:xeëutl\ie:Drder-anëllisted statL:ites,:ate J'ncÖì'porated'liitoihiš ag r.e,emEmt:and ,are':cpntrömng~ :15, S¡gñirig:this Afireemèñt.doe,snot bar disclosures..to Congress otto :an:aUthôiized dtficial.òf ah',e~ecut¡veag,enoy .ó.t the!'D~partmer.Lóf ,JuàtíCEl'thätare essentiäl to' reppttltrg,a,s UOsIal1tiâl,ýjolatíoiïofiaW. '16: J reptès'entandWarranfthat I'navêIheauthotlty" Io'enter" lrito'th'is.Agrêement. , '

11~ (,håve' reaa'thisAgfeemelitcarefully,and my,cjuestions,:lfany,havébeen:answer.ed. I aëknöwled9ei.that the documerit' so ff;åt rbtle,fÍl'g o.ffioerhasmade:avaHable;tb meai1tlawS"regulations",.or ,dlrec:tives' reference.d in thistMls !tlme,itlso choose. 'may'reaa them at

DHS:,fbrm1 1'000;6 (Ö,8~Oil;) "

DEPARTMENT OF'HOMELAND :SECiJRiry NON.ÐIS:CLOStJREAGREEMENTAcknow.l$agemenf , Typed/PrInted Nama: :.over.mentlD,epartmenVAgencY/B,us'inessAddress Telephon:e Numbac ldmake:ttilsAgreeITrsnt in:gpodfalth, without' mental Ts.s'ervatíon orpurpose,of'ev.aslori.,~;.signature: " , ' , , , ' '

Telepbone Number.:,Typed/Printed Namë: GovernmentlDepartméiït!Ager.cylBusiness Address:Signature¡, '. ' " , ,vvITN5S,$:,'This forn) is; not ;subject'fothe req.uirements cifP.L. 1 04.:1:3,"PaperworkReducfíon Act of 1'995" 44:USQ, Chapter 8'5

,"

;1

'41

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App.endix:8

INDEPENDENOEDECLÁRATION 'FORM'

NAME:

Contra'ctor,:

PÜSIT¡ON TITLE:

,CONTRACT 'NO,::\ ' TA'sKNO.f

:AUD.rrÓATE'S~

'1.1 :amaware:of tlTe Standards:õfALiditing Standards, AU-Seètlon2tQ;on Ihdeper:dencè. SpeoiTioaUy, :Ct),.to"be' inäependen't the.au.ditormustbe, inteilectuaUyhonest and (2) 10 be recognized ,ás independent, free fromaiiY'oBligationtoprinterešt in thë:'clieht 8hdits mah'agemëiit. '

2, r am aWare ofiMe GovernmentAccöuntabiljty:Office, GovernmeritAtiditStandardsl ;asamended,Seçtiot13.a3~3;06' Independence andSectionB,Q7 Persdnar Impairments, Ânyfuìure revisions'to GAO GASWoulda~pIY"

personal: impairment:.3: To tfie' best ofmy'knoWledge,andbèJief; l;amI, L.am no~~( 'J fr~efrom any

it .Ifaný .personalorexternáf impalrmerif.arisesdurin.g the:audit" íwiI bringjtfothe' immediate attenUon.of:he contracting OfficerTechTiic.i;IRepresentàtivë,and/or,the ProjectMonitor. '.."

5. :lfyol.:perceiv.e that:any.impairment oouldexis.t, describe the impairment beloW~

Comments;

'I I

'Signatur.e;

:Dafe:

'!'

"

"

4.2'

._._______'_..~_._'.."..__.R_~_____.M_~..N......-__'

Appe;idix'C POlicies,and:PI''cedures,

5:1Whabáre your'poliëîes andprocedLires:'for, isnsurin,g'tbat'he auditis'adequate!y 'planned?

:

5.2 :Whatare your policies and,procedures' for , " ensuriijg'that.asufficienll1lJderstandit:9.of'the

entity arid, He; 'environm'ent; including :its:îriternal :contrdl¡ is obtalned:to,assßssfhe risk'of.m¡:terial misstatementmf'he financialstat~mel1ts, ,

" .

, .whether due:to,error wfrau.9,:anqto .des!gn the

\ tiatur.ë, Iimin9¡:and,extent,offtirtner audit' " "

: progedures? ..

,5~3 Whåt.are your pOlicIes,and,procedures;for auditoroQlTrrun'iciàtjon during planiiiD¡;,(

,

: ,

5A What are 'your polidies,;and procedures for ..

'êvâluating recommendations,Jrom',.prev.ious ..

.. '..

atidits.:ändattestätiön 'engagements? "

,.

" ,', ..

! '5:S:Wtia.la,re your pol.êies ~ndpr.oceç:fures for ,

, 'determir:ingwh'etheirthe ''SuPject rnalter'is " ..

,capàbIeofevali.atiol'r againsf:crieria.jhat:are

$,uiti3ble'and availaöietousefS;? : ..

5.B What :are j!ouf'pc:lices and procedures, f(;f; , -:,ens,urìn.9dthai:wne:n planning: the'érigagement. ;,:

..

theauditots.coi' m unic'ätëcettaininror:måtloJi,

'incliiding thelr'undÉirstanding of:Lheser:vicestö bepëfforme,d fbr.,eaêh ehgagerié-lil, 'in :wrîting to

.

¡entity,inanagem§lnt"lhosechargèd With , , :

,governance, and to the.iriäivicluals contractitig for "

on.ea.uestlng:theengagernen'f1 ' " ..

" .,

: 5;6\Nhåt areýoi:l'pÒliëiès ßnd'pr.o'öedures:fòÌ' ~

,. : ..

eväluê?língWhathedhe ~auditedentrty has'takën. '.

: ,~apptöptjatec.orrectìVe,aclion to .addressrindings:andtecommendations,from;prevÎoÙs " ..

..

" engag.ements: that could have a ,materiail :effect on'the, subject i:atter!?

.. ,

: -c5$--vvhat,are'yourc.policíes.and,.procedl.res~for ,. "

,pIEinr:lr.g'el(aminatfon~i,~velattestation ..

engage,I1ents, 'S udh'lhat,aLldltors',obtciina: .'

sufficlei:lt understanding' öfrnletnal,contwl.'that IS "

:\ materialUo :the':sLlblect matter. in;order to plan " tl:e',ëngagei':eryL.anddesign proceaure~ -to, '

aêliieliétbe'objèdtívês..bf thë attestaIÌoh

.. -

; ;

endaaemeiìt? ..

....' .. " ,43,

..

" '. '..

" .. ;

--."~"','-:"'" -.-~-' .;.~~. ~-~~_',-.~'--._.-:---"""~--':-..

5~9 Whcii,ateyourpdllcíesand prQOediiresfor

ensuring. thát in plannin.g 'exam inafíDrHevel engagements,:1He"aLiditors' 'des¡gn the; , .engagemenI'ö: provide reasonable; assurahceof detëCfihg fratid,iIègâl acts, br viólations,~of

,provisions :ocontraèts'or gr.aritagreementsthaf 'coulèl hav,ea materiaheffectcil1 the subject .mätterofthe:ättestation engagement?

7,4 Wh¡;t areyourpo!icÎesE!nd ptpcedures'fo(

, :en,suririg thäbsuffCieintappropriate audit ,eVidetlc,a'is,öl;taìhed to proVìde:ia re,as'anäb'Je

,I:psisför an-opinion.ragar.diD9 the financial st?teníent.sunder 'audit?

7:.5 'WhaLare ':YClun:iôliciês:and pro,cetllJres, fôr developingthè'elements'of8'findfng? .

'"

t.ô VVh'at Ereyour policies 8ndprocaduresto determine 'whether:sufficientevidenc;,6'has,:been dbtainedto pravidEfa:reasonaQla' basis forine con.CI~~jDa that is,expressecljntherepoii?

1.7 'What aI's your ,pö!iciesand; procedures for ~'eJ"surrng that audit findIn~siiibl.l;da thé~fbur requ¡red'~lemei:ts: 'criteria; ,condition; 'cause;. and, :éffect or,pötentiaIJ:iffept7

;

1.8VYbatare your policies apdproceôures for '

'ensuring thatmateriality is considßred har; .;¡attestatio'hßngE!gernent, eilbet1ridi~¡duáliy qr'Jn

'ttie.iagyr.egaté,in terms aBhe fair presentation or ;:8sUt¡je.ct matter:b.Em:íiss'erfíon 'aboui-a suqje.êt'matte.r7,'

; , DocUI't:ntat1ön .. 7A3What are,.your'policies',and procedures for

preparing.aLlclit doqumentatloQ tliat:ènables :an :expeirieno'ed,auditorto ,understançi:

.'8,. 'The nått,ra; tirrifl9, ,at),d: extanf of åudìtii:g

procedaré$;petforrrrad:tp com.p!ywith ' . :GAGASaf)qother applioable.sfandarclsarid

, Tea'Ulr.emehfs'? ,:

--J:;-1He-fes'i:lls.:sFtfie-a~efit"'¡D¡:Ðee:el~res :petforrred 'and ,the ciudltè1/idence,0l:ltäined?

~'oT-Tlie'c,otiOlUsìohsreachè~d:-o~sigt1jf¡canf matters?,

,ä. T-häTthe ;aqcountiiig records. agree or

reicÖ.nc:i)f3,'yVith, .theaudjtêd, fIn anPlál state.iiénts or öJhøratidifêdiiiförinõltion:1

"tt, TheiiT R80t O'rï~I:)ß.aÜalt, $ntl ¡hel '811d¡tOr"a

44

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,i

f.

'g.

bonêlusjotlS or,a depariure"ftom GAGAS .

requirements? POllciiés:and,proceduresfot safe'cllstodyand

Tsleiïtiön:of'doët.menIatiorï'?

Proceduresför.providing tither auditor:s with documentation ji:at¡lT~!ymanner?

~,'.

"

.

"

.'

,

"

h. HoW the organization :dea.ls'with requests ,QY :ouIsideparties to optajn'acoess to;8udit documentation? -

,

Att~statiolJd EnQCI,gements .. "

:7:.14 What ar?YQurpdlícjesand procedu.res for en,s!Jrin9 that citfesldocumentation Toreach engagement is in spfficierit detai. to: prQVide' a clear-:uj1derstandln,g.oHhë work peiiormed

(including ,ttie ,nab.lr~r tiirln9, extent, ,and' rës,ults

ofen.ga.gement p.roc'edures:perfoHned);,Jhe "

eVidenc;e obtained ;indits'source; ,and"the.

poi:cl,uslons'rëached? , '.

:

'"

..

',8; What .are. your pdíîclesand proceduresJoi"

.detecting material misstätemenIs r:esiiJtin.g from " "

vìolations ofprovìsÎpns,of contracfsorgrant

';a,greeriei:tsorJrom abuse?

, :8.2 What a're y.our'policles and procedures for

'handUng the .foHowing ,additlonaloons'iderations

fo,rGAGAS!ñnancîal.audlts;

,

,

. a. Màtetíality .inaGAG.ÄS tlnand.íaJäudit? "

"

'1:1 Oo¡:siql?r.at!Dn :offrauä an~dîlaQal,aêts1R .','

-:~'. :

" ..

,:0', 'Ongo'nglnv,estigatlohs; and/or /agal,r:rQceedlnos?" " : ,

"

"

Attestation" Engagem ertts ..

8.3 What. are younpollcies andproèeduresfO¡:ensurjng tbat,:ii: Tav¡ew;;leveiândagi'eed~l.PQn~

: pn:icéi:Ures-level engagemerî$¡if'.durìrig:the :c.ourS$: óObs' en,gagemerîI, .ihför,matìoncomes to the'auditçirs' atlention índicåtirig that.fraLJd¡ .iJlagaJ

,acts, ,örvîôlations-òf-poyjsions of coiitracts :or, _9.r:a::Lgr.e.e.i.ísJhatQ.uLtlmLewat.ß..

effect:onthe 'subjeotmaIterm ay 'have oc.curred, --ine"auClifors'wil;perrQrin proceduresas', "

" ' nëosssary.to (1)"determine iffraud, lIègabac.ts,

-

:;.

'.

,,: =:

"

-~.~~~--~--~ .,

-

or' Vrolätioris óf¡:rbVis1oris òf cÖr't~acts ,at grant

ågtëements arëdikély to: have'occUrred. ariq, if "

SD.¡, (2J-ètér.rilne their effect on fh:e rèstiÎts of

atteStatiollèRgagerr'enf;? " ..

the

..

..

..

';, 45~

"

-

8.4 '\Nhat'areyot.rpoliciesandprocedures for 'ensuring 'that your 'audìtors'avoìd ipterferingwith

"

.,

fnv.estlgafionsor legal:procaedings,vi.hlle

:pursuing indications offraud, îIegal'acts, and

'vìolation,sofpr.visions ofcontracìs',or grant agreenients¡ or:abl.se?,

.

"

904 Whatáre your policies and proce'duresfor , communicating SigniricantMatters if): the .JCudif

Reodr.t? . "

..

'9.5 ,What are :yo,ur: pdlicies, and'proceä utes:fQr

, reportingpn re:stalemerit.øf pr~\¡iotls'lydssÜeä linanc:iaI,statemehts'?' ,

9;6 VVhät.cire. youtpôiicies.andproçe:d uresfor e¡valÜâtll1S the~timëlines:s'ohT1anagêments qjsclo$ure.andactlonsto 'determ irre,æmd'correct mlsstatememts'lnprevious!y issued financIa! statem ents?

.. "

'9.7Whalcire your policies'ånd procedure$, 'for répórtim;¡ on-restatéd :finahciãf's'tateinents?

'9,8 Whãt.are your pCilicies and. prqèed tltes' .for ,

"

:

:

, reporting dir.ect!y to appropriate. offdials;wheri the

aUdited.entìY,doi:$' not 'actin an cippropl'ia'të tinieframé;after:newiiiformalion 'b:ecame, ayaJlabfe åfr.ectin9'thë''financis:Lstäte.m e,rîts?

"

.

j.

-~ -'~I--

.1."

.46

.._.._--.~--.._-_...._...-"'.-..,.._.....:, --_...~--.. ..::_~. .. ..

Ig:9 What:arE:yciur j:óJiciesandprocedlire.sf.ot"compiYil1g With',the:;AIG'PA's:four gensra(ly ..

acèepted'repOriing"statidarqs?

How do your poiicies ,and procedur.s, ensurea ,that the auditor's r.eport:statès thatfhe financlal statements.are:pr.esented.ln aC'ordance Viithgenetêllly:aècépted 8ccóunting pr.inciples' (GAAPì? '

b Howdoyour:policies:and procedureaei:sure. .~

that th.e,aUditof' jderitjies'inth,e =aúditor's

reporf''lhose;circUtlistancesin',whibhsU,ch prinçip!es haVS)Tôtheen,consisteiity ,,' ob.ser,vEi'd h.th'a yunenl pç:rioc;lin; reilatiorr ~t()' the p,r.ecedingperiod? ' , ' ' ..,

'C', Íiow'do yi:,urpoJic.ie.s ari¡tpr'o6etl,ures'~nsur~ thätwhéri the; audltordeterm inas:tHat informatlvé, äJsólOsures :arø nljt reasonab1Y

,.

8'seQuáte¡theauditor:states,söinOthe " ,,. .. audit,orlsreport? '

HQw,do:yöurpoíicies and proceÔQras 'èI1SÏ;re,;d. that tlw aùditot:aither expresse!:f"an ppJniÖr;

-, rêgarding 'fhe:fiiïanêià! ståterrents,itäken :as à Whôlsi.:or,statesihátañ' op¡nio\lGanndt be

.. express:ed, ili th,e:auditofls report? 'Whèn thE¡ auditor canr'ót-express änovetall,opìtiìolÏj

"

"

do~s1he'auditor state:fhe ,reašons'therafore, ln ,the,¡auèlitorls reportg In all cases wherë:ah a,uditòr!s,name Is associated wlthfinancial

stâtèmeritsi doesthe,auditdr clearly indicate "

the character ofthe'auditor's worR, 'if aiiyi and the:de'tfree-'of.resp,onsibil,ty theaUtlitøt' is takin$ in :the.åuditor~s:r~pørt:?,

"

.'

';

'.

..

..

"

"

"

..

:

.'

,/

"

..

,

9.10 WhàI:are YGli;r policies 'and pro.cedures.oo :ensur-e' thåt.AICPA repor.íhQ:standards are met:?

9,11, Whå't ,ate your' polici~s,andtfrocedures::to ensuré,thaUhêl',auôitors'r.epQrt thêfollowihg ; when fraûtl,iIegal ;ác,t~i' violationi:öfproVisJò!Js 'òfcobtrapt~ 'tit gr:arjta,gre~me,nts.",:orabuse! :Qccut::,

:FraLld;and:¡¡fi;går äqtsdhat have effeêt una. an ,thè,sùbjedmãtt,arfhat"is.J'iÖre,'fhcÙi ;nconsa8uenfial?

b¡ Vio.lation,s' of provisiOns, óf:co'nttâ6ts' ,or :grå tit ,agreements mat nav.e ,a matenal efrecLori ;i.,

~--'the-5i:b'jeötmatter? :, " "

c, -Ab.use thatismateriaUo the'sLibje,ct matter, èifher'quantitatívely Örë¡.ualitativeíý? "

.. , '9.,1:g' Whât'âre:yö.tir pöliêies'anq pi:o'Ce~ures'to.

'êlnsl:re'.thatJn presenting 'findillg s,saon"as

deficienOies4n interiaL control. fraud. lIìedàractS. "

.i.

.. , ..

, ..

,

" "

"

,"

'.

"

"

..

..

,

..

4.7

..

,

..

"

'.

"

, .. ,.

. , " ' " ,""" "".,¡' ..,__--.._ _: --.~"-_'-_ ._;.:.... ~:.4'_--;._, ..

violE,tio¡;s:of pro.visicms"of.OQntracts'or grant .'

:agreement$" aridahuse, :aunítor:$: davelopJhe ,

,elements:of tl:e"iinçlings to the extent necessary , to.aêhiev.eJhf? en9agêmentblijectivesP

;è.13 Whatar.$ yourpölicies and procedures,fo ..

,ønsure thatauditorssh'ould,êìs.app:llcable, relat¡;; 'the fitidings:identlfjed to the popuiati.OQ.;,orJhe

the,

..

Tlu.m berdf :cases' .exäm ineid.and guantify,

,results. in Ie.rms,Q'Moirar valua:or other measures, as ,:appropriate', 'and if :theres.ultS' ,C81i¡j,qtbe;prDjeçtaQ,Jhnil their qÖflclqs!ons.' appropriátely,1 ,

""'.

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48:

. .... .. _..". "".. _'.R'_"'_ ._.M: ~." ~__....

A'IT:lCHMENT':n

TASK ORDER .(CALL) REQIlSTEOR PROPOSAL

. ' TASK:ORDER.(CALL) 1tEQU:mST'FO:R P.RQPQSl\ BPAN'lJ)YBER

A;unI1':S:ßRv.iCES

CDntl'actor,f~eques,t 'fo.rPr~posar (RFP)::

Date:'

To:: Contradtor

.Sl;pject;¡:equ.est for T:ask:Order. (Car1).'Rr.opo.sal:

P:r.qposail :DuE:i:,ateand Tin;le:

F'romf;" .Phöh.írNtin:ber:. 'F=~x. N1Jmbé: ~Em'Eiii Addre~'s; p.stìa,~,bpdJreas.:gov', .'Thlslš. :a, Reqùèsf'fø,r:a,j;åŠ'K; orde.r(Call) PrQPosa:1 u'n'çiartbs; ter.ms Ë\nq 'cor1çljtìons:öf BPA

~' rill rrber . ,ËnQlòsedis, the:applioabls ,scope ,of WOrK, The ,Gov.ernment .anticipâtes;award,dfs' fixe.d-prlce òrtirrë,aridmåterIals task:order(c.aff, ,The paragrephs beloW

be usedto",,describe'what mušt :oe 'inèludedwlth y.óui':proposalatlCithe 'evaluationcrrter.ia itMatwrir

'$,electthe successfulQfferor; , .

pr~posaISISíg~edby'an otfiCJal'àLithoriz~~to ßind.the Offerör, shall set'orfhfull, accurate,..:and cOfTpleteihfori:atiorias :requlredbÝ,'thls,aFP;" Offeror.s m ust.submit propÖSals :ine forQ1at'hat addresses eachidentifed factor indiv.iduall'ý and iri the ,exact order asthe'factors';are presented in

proposals lacking complete cand teadily ide~tifiable. 'JfiisHFP, Drrerors :ar§i'cEi,i:t,ioneq' that,

re,sponses' rm:i we rempvad from consideration., , Offers must include y,oùr pdintof.c0rìtacT' (nahle" .titlê, phqne:h uiiber, fal: n i.m'ber.,,'aqÇ!emäi!addresEQ: fbrprdpbsal.clariflcatiòi:s.:or,discussioiis.

Task Or.derProposalReauirements

\1, Offerota-.shall sUQmlUhi; fÓlïo~lngjnftDrm, atian;.... ..... A: FröPosed Personnel, Tn~:.,bJitraètor shall qespriJ:if¡:.

.I,

The av.àilab!lity~qLJalÌfic¡ationsrcind :ßxperience otp.rgpasecl persGmnel: :alJ~

Br0,p.o.s.e.d~lab.omJ :

:B;:PriGe: ProP~ö1fal

:S'peoifiaiabol' cat~gbrres: ,Md' ¡i,um ber .ofhoLirs:för:ea:ch laborcäte¡gciW

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AT1'ACHMENT~B

"TASK~aRD,.ER (CALL) REQPEST FOR.PRO;r.OSAL

EVALUATION GR'ITERIA "

i,:" ::PröposedPersonnel

'0' Tha.Dffërorwll be,;€NaJuated, st?parate. from fhê-pric8'proposal,the;pi:Dposed'la'bor ,cåfe,g'Öry/iri.:K'tpdetermlne, th'å. Contraotorsim.derstan:cing :ofthe':scbpe ,of wDrkand,: 'feasibilty qf its approach, as' wsli as Iheavallabilty, ,qualiications, and,exp:erien.ce,fOr'thè tote ide,htifieH Qf k$Y:PST$Oh,nël. . ' ,,'

d,Resutnes -oHfiepi:öpos'èdpersonnel

2. .Price

q PropCJsed Jabor categol'ies'and:rates,for'the :task order (call)wiirbecQmpared~wlth the .,Qfferor;s Jabor cate.gorïes:atid.tat~soh tha:basic' cQiitractlp ensUrE! that ratas'hay:e n9tbeEllrex.peeded; and '

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;$li9jèòt RE: AWARD: for SPA" TPDFIGBPA;l:,OOOO1.

.." ",' ,,' ' "", ," "",........,, Wê're.'da-Ughttøwith.:tis; news~aI.ø. honor;ed to be,s'élected to"continue,on: atD.HSfinäncIàl

slatementauditors'. It-coliIdn't.ha:vecòme atabettedimewith 'every,one',lorking long hoÚÍ's.t(),:'finis'h the.F¥ 2Ó09: audít. 'Thank-you. "

. 'SçQt)a,nsseii fP,artner KPiyáÜp. t :1001"¡ìrStr.e,etiN,W...¡Wasnliigtén,',DX;.; 200:¡i3-338.$, ,

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'Ero.lT:' ,(itaiftó 'Sent: Thui-sda'y,::October 2.:ii .zp09:;,i;.02. PM. To: Janssen', ScotG Ca: Su~jai:t:'AWARD'for BPA-~ TPDFIGBPA100DOl

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Blapket Purchase Àgreemeiit'Congratu1a.tions to, KPMG. You have 'beëi1awarded the

-(BPA)j 'nUii1'b:etre.fe:renç~çl à,b'Qva,Îoi; tl1~GFQ audit ;fQr:the: Ï)apwttntu£;:Iomeland .$,ecnrty~ .Qffice,ofInspectorGeneräL Please :findtJie :ä;ward:aôcumentsasattåched; or

have, 'SèiinJ.,ese.,in 2: :s~parat~ 'a,ttaçÏlenta as th.\?¥'Werê, 'sø.'argeE9.xthft:scaliei:. Attachreiit"l Js:thesëtup and' terms-and.cötidiÚOliS;which..isthe fir:st pad' öftheawi:tcf

revieWed)'4.Òc.s åiig,atta:çhni,ent2..(PyvS a.l;a).th :itt) is:'the rerp¡ilnaslr'(f ttW flward. Once,

ifííi ,agreenie1it, pIeás'e' sign :tieolast'pageöf:he terms, anp:cClíiditronsandl'etu:rntJis .to me:

a;S'sp:pii as p0.a~ibi,s; .Ör:r:beha.fo:f 1):r:rS~OIG:. :vectharik you Îor,y.ourbusÌ1iess., ,IfybÛ have 'an)! ,quëstions" :¡leasedcüPt he,sitate to contactine.,

CQi:ii:aGt..p~iiiäJist

A.dinínistl'a.ti'Y:e.~Reao.utÇle~e'ënt.el'::.(AR.Ç)

BÜï'eäú'Ó.nl1ePûbHòDebt Dêpá~i;rnentôftire 'Ti'easUl)i " Ih:d6Üre1ient'Sa);vicasBï:anc1i '#:3

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'The,infotmaûpfJjp; this't;maiIis 'confd~p.ti'a.la.d)n'aybe' ltgå1:¡'y"pT.yì1eged.

ltiE:ft~nô;erl sQlelyfòi; tbe:.addressee" ,Acc~ss, tó"tJ:S:etrairby any'6ri#:alse .is: 'Unâutlîqrized. Tf:YOii'arenot,theìhtelÏded'reciPi'erit~ 'any,dispJos.l1re":,aopying? distip,llp!1,or a1¥a:ci:'pp::ta.ken:òr'omittedtò:hë'tákenjn r'ë1iance 'Quit, is '

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exteSsèdmfue :gòvetnÌÌíg:KMG-c1i~Í1lengagemenJ letter

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Documents

Contract - Release Copy - GSA Contract No. GS-23F …OROERFORSUP.PLlES OR SERVICES, ,:'IMPORTANT:, Maik'aJl'paekages:and papers, with contrae\.andloroidernumbers. 1;, DATE 0, FORDER