1、Designation: E2936 13Standard Guide forContractor Self Assessment for U.S. Government PropertyManagement Systems1This standard is issued under the fixed designation E2936; the number immediately following the designation indicates the year oforiginal adoption or, in the case of revision, the year of
2、 last revision. A number in parentheses indicates the year of last reapproval. Asuperscript epsilon () indicates an editorial change since the last revision or reapproval.INTRODUCTIONThe purpose of this standard is to provide guidance for a Contractor Self Assessment (CSA)program that addresses the
3、requirement of Federal Acquisition Regulation (FAR) 52.245-1 (Govern-ment Property) that contractors perform periodic reviews, surveillances, self assessments or audits.This guide is intended to assist contractors in developing a CSA program that provides reasonableassurance of the effectiveness of
4、the contractors government property management system to internaland external stakeholders. Use of this guide should enable contractors to objectively evaluateGovernment property management system risks, discover deficiencies, identify the root causes andimplement corrective actions.1. Scope1.1 This
5、 guide is intended to be used by entities engaged incontracts with the Government of the United States ofAmerica.1.2 This guide applies to the current version of the FARGovernment Property clause 52.245-1 dated April 2012. Enti-ties with earlier or subsequently dated requirements/contractsshould add
6、ress any contractual difference when applying thisguide.1.3 This standard does not purport to address all of thesafety concerns, if any, associated with its use. It is theresponsibility of the user of this standard to establish appro-priate safety and health practices and determine the applica-bilit
7、y of regulatory limitations prior to use.2. Referenced Documents2.1 ASTM Standards:2E2135 Terminology for Property and Asset ManagementE2279 Practice for Establishing the Guiding Principles ofProperty ManagementE2452 Practice for Equipment Management Process Matu-rity (EMPM) ModelE2234 Practice for
8、Sampling a Stream of Product by Attri-butes Indexed by AQLE2811 Practice for Management of Low Risk Property(LRP)2.2 Federal Acquisition Regulation (FAR):352.2451 Government Property (current version)2.3 Other Standards:4GAGAS Generally Accepted Government Auditing Stan-dards (current version)3. Ter
9、minology3.1 Definitions: For definitions of additional terms, refer toTerminology E2135.3.1.1 classification of defects, nthe enumeration of pos-sible defects of the assessment sample classified according totheir seriousness, that is, critical, major or minor defect.3.1.2 confidence level, na statis
10、tical measure of theamount of reliability that a random statistical sample representsthe entire population.3.1.3 contractor, nan entity that has entered into a con-tractual relationship with one or more agencies of the Govern-ment of the United States of America to provide goods orservices.3.1.4 con
11、tractor self assessment (CSA), nAn auditing,assessment, review or surveillance program implemented by a1This test method is under the jurisdiction of ASTM Committee E53 on AssetManagement and is the direct responsibility of Subcommittee E53.20 on UnitedStates Government Contract Property Management.
12、Current edition approved Nov. 1, 2013. Published November 2013. DOI:10.1520/E2936132For referenced ASTM standards, visit the ASTM website, www.astm.org, orcontact ASTM Customer Service at serviceastm.org. For Annual Book of ASTMStandards volume information, refer to the standards Document Summary pa
13、ge onthe ASTM website.3Available from U.S. General Services Administration (GSA), One ConstitutionSquare, 1275 First Street, NE, Washington, DC 20417, http:/acquisition.gov/far/index.html.4Available from U.S. Government Accountability Office, 441 G Street, NW,Washington, DC 20548, http:/www.gao.gov/
14、yellowbook.Copyright ASTM International, 100 Barr Harbor Drive, PO Box C700, West Conshohocken, PA 19428-2959. United States1contractor to identify, evaluate and take corrective action oncompliance and operational risks resulting from businesspractices for government property management.3.1.5 critic
15、al defect, na significant and systemic defectthat would have a material effect on contract performance orcause concern for the reliability of the information provided bythe property management system.3.1.6 defect, na condition in which a functional segment,a sample item or sample item element of a p
16、roperty controlsystem contains one or more deficiencies. E21353.1.7 federal acquisition regulation (FAR), nThe primaryregulation for use by Federal Executive Agencies in theiracquisition of supplies and services with appropriated funds.3.1.8 government property management system, ntheplans, processe
17、s, procedures, information systems, human andphysical resources used to manage government property ac-countable to a contract.3.1.9 judgment sampling, vis the performance ofnonrandom, non-probability sampling technique where theauditor selects items to be sampled based upon their knowledgeand profes
18、sional judgment.3.1.10 major defect, na significant, but not systemicdefect that may affect the control of government property,possibly increasing the risk to the Government.3.1.11 methodology, na set or system of methods, prin-ciples and rules for regulating a given discipline.3.1.12 minor defect,
19、na defect that is administrative innature, non-systemic and would have no material outcome forthe control of Government property.3.1.13 population, nfor purposes of auditing a contractproperty management system using statistical sampling apopulation may consist of a collection of assets, inventory,r
20、ecords, documents, locations, actions or transactions that havecommon characteristics for the process undergoing audit3.1.14 purposive sampling, vthe act of selecting specificitems for audit or review purposes based on prior knowledge ofa situation, usually to identify causal factors or progress inr
21、ectification of a prior problem.3.1.15 sample, na subset of a complete population thatexhibits the same characteristics as the complete populationand which is used in a statistical sample to estimate the overallpopulations characteristics.3.1.16 statistical sampling, vthe use of random statisticalte
22、sts to estimate the characteristics of a complete population,with a minimum of bias.4. Significance and Use4.1 The intent of this guide is to provide a foundation for theminimum effective internal assessment of a contractors Gov-ernment property management system. A contractor may in-corporate all o
23、r part of this guide in accordance with itsestablished procedures and operating environment. Self assess-ment should be used to identify deficiencies, related increasesto risk, and to serve as a method for obtaining correction tothose deficiencies, independent of, and often in advance of, aGovernmen
24、t audit, review or assessment. It should also be usedto assist in determining the effective assignment of propertymanagement resources; and to serve as a method for promotingcontinuous improvement in property management practices.Self assessments, in and of themselves may not be sufficientlyindepend
25、ent to address external or Government review,assessment, or audit requirements.4.2 To the extent possible, a CSA program should provide alevel of objectivity similar to that of a property managementsystem analysis performed by a Government or other externalauditor. Individuals who perform assessment
26、s should not be thesame individuals who perform the functions being tested whensufficient resources are available. The contractors officialwritten procedures should identify functional positions respon-sible for performing the self assessment and address manage-ment controls used to maintain indepen
27、dence and preventconflicts of interest whenever individuals who perform prop-erty functions also participate in CSA activities.4.3 The results of the CSAalone do not determine adequacyor inadequacy of the contractors Government property man-agement system but should identify the level of risk presen
28、tedby the contractors business practices. The results of the CSAshould be made available to external auditors or reviewers forpotential inclusion in their audits or reports in accordance withcontractual requirements and the contractors procedures.5. Resources5.1 The performance of a CSA, at the prim
29、e contractor orsubcontractor level, requires the budgeting for and applicationof adequate resources. The contractor should determine theindividuals who will perform and manage the CSA process,considering the issue of audit independence requirements andthe contractors asset management procedures. The
30、 contractorshould also determine any additional resource requirements,including budgeting for travel and per diem, access to infor-mation systems, and any unique expertise needed, for example,statistical applications. Those who will be held accountable forthe results should manage and control the re
31、sources in accor-dance with Practice E2279.6. Usage6.1 Procedures:6.1.1 Contractors should clearly describe and define theirself-assessment program in their procedures. The proceduresshould address the following concepts:6.1.2 The audit, assessment, review or surveillance method-ology to be used sho
32、uld be defined. The methodologies mayinclude:6.1.2.1 Application of a Government agencys establishedproperty management system analysis criteria.6.1.2.2 Application of Practice E2452.6.1.2.3 Application of industry-leading practices and cus-tomary commercial practices as used by the contractor.E2936
33、 1326.1.2.4 Application of any other assessment methodology,for example, Balanced Scorecard5or Maturity Model, forexample, Capability Maturity Model Integration (CMMI).66.1.3 The processes and outcomes subject to review shouldbe clearly defined. These may include the requirements enu-merated in FAR
34、52.245-1, contractor-specific processes asapplicable or other additional contractual requirements.6.1.4 The parties responsible for performing the assessmentshould be identified. To the extent possible, contractors shouldhave the assessment reviewed by an impartial party in order toensure objectivit
35、y of the results.6.1.5 The organizational scope of the assessment should bedefined, that is, the business units, sites or other sub-divisionsof the entity to which the assessment applies. Multiple assess-ments may be performed when processes or procedures aresignificantly different among business un
36、its or sites to consti-tute a separate property management system or when a higherlevel of risk has been identified.6.1.6 The contractors procedures should define a “defect”for the purposes of the assessment and the differences betweenminor, major and critical defects in the context of the contrac-t
37、ors business environment. Corrective action requirements fordefects should be established.6.1.7 The procedures should include a process and a sched-ule for reporting CSA results to management, Governmentproperty administrators, and other stakeholders.6.2 Risk Assessment at the Process and Entity Lev
38、el:6.2.1 Contractors should apply a risk assessment in plan-ning the CSA. Risk assessments should address potential futurerisks but may also include past incidents, that is, past perfor-mance areas.7Criteria for determining risk may include but arenot limited to:6.2.1.1 The property management syste
39、ms procedures,6.2.1.2 The property management systems impact onschedule or performance,6.2.1.3 Internal controls,6.2.1.4 Contractor experience.6.2.2 Risk assessments may be grouped into one of threecategories:6.2.2.1 Low risk entities are those with mature proceduresthat undergo continuous improveme
40、nt, there are no impacts onschedule or performance; internal controls produce positivehigh value results; contractors management and employees arestable; no significant issues in previous CSAs or other internalor external audits.6.2.2.2 Medium risk entities are those with changing proce-dures or sys
41、tem that needs validation; there has been impact toschedule or performance caused by property issues; contrac-tors management and employees have recently changed; acritical defect revealed through past CSA or other internal orexternal audits.6.2.2.3 High risk entities are new contractors with noexpe
42、rience in asset management; contractors with new untestedor undocumented procedures; contractors with numerous criti-cal defects revealed through past CSAs or other internal orexternal audits.6.2.3 The frequency of a CSA performance, either a com-plete CSA or the individual processes, should be base
43、d uponthe risk assessment, that is, the higher the risk rating the morefrequent the CSA performance, the lower the risk rating theless frequent the CSA performance.6.2.3.1 Low risk entities should perform a CSA no less thanonce every three years.6.2.3.2 Medium risk entities should perform a CSA no l
44、essthan once every two years.6.2.3.3 High risk entities should perform a CSA annually.6.3 Process Tests:6.3.1 Contractors should establish process tests that providesufficient evidence to credibly evaluate the effectiveness andrisk level of the property management system in terms ofbusiness system p
45、rocess segments and as a whole.6.3.2 Process tests may evaluate compliance with specificcontract terms and conditions or other business processes asrequired by the contractors operating environment. Processtests should also evaluate the effectiveness of and level ofadherence to the contractors prope
46、rty management proce-dures.6.3.3 Process tests may involve quantitative tests such asstatistical sampling, metrics derived from Statistical ProcessControls (SPC), or non-statistical tests such as judgment orpurposive sampling. When applying statistical sampling theacceptance and rejection goals, acc
47、eptable ranges or othercriteria for measuring risk levels should be established for eachprocess test.6.3.4 Contractors must include support documentation andevidence for each process test with the results of the self-assessment to demonstrate the integrity of the process.6.4 Populations for a Contra
48、ctor Self Assessment:6.4.1 The proper definition and selection of a population orpopulations when using statistical sampling for testing the FARproperty management processes is a critical component ofperforming a CSA. In statistics, sample data from a populationare observed in order to make estimate
49、 attributes of thepopulation from which they were selected.6.4.2 Populations should be defined and selected basedupon common characteristics of the process being reviewed(FAR 52.245-1(f)(1)(i) through (x) and the criteria embeddedwithin the process or outcome. These outcomes includeAcquisition, Receiving, Records, Physical Inventory, Subcon-tractor Control, Reports, Relief of Stewardship Responsibilityand Liability, Utilization, Maintenance and Property Closeout.Care should be taken to ensure that populations address notonly the stated process or
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