Sec. 864. Use of lowest price, technically acceptable evaluation method for procurement of audit or audit readiness services
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Congress finds the following: Given the size and scope of the Department of Defense, the effort to finish and institutionalize auditability is one of the more challenging management tasks that has ever faced the Department. The acquisition of services by the Department abides by many rules and parameters, one of which is the lowest price, technically acceptable
(LPTA)evaluation method. The Department’s audit effort is extremely complicated, requiring personnel and assistance who have the financial management and auditor skills that a non-independent public accounting firm or a non-credentialed firm offering the lowest price may not have. In order for the Department to meet the September 30, 2017, audit readiness statutory deadline and the March 31, 2019, audit of fiscal year 2018 statutory deadline, it is imperative that the Department not sacrifice contracts with firms who have the proper credentials and expertise to meet these deadlines. The LPTA evaluation method is appropriate for commercial or non-complex services or supplies where the requirement is clearly definable and the risk of unsuccessful contract performance is minimal. However, audit and audit readiness services are complex and evolving. Before using the lowest price, technically acceptable evaluation method for the procurement of audit or audit readiness services, the Secretary of Defense shall— establish the values and metrics for the services being procured, including domain expertise and experience, size and scope of offeror’s team, personnel qualifications and certifications, technology, and tools; and review each offeror’s past performance requirements.