<P> SOWs are typically replete with "contractor shall" statements of mandatory compliance (for example, "This task shall be performed in accordance with Agency xyz Directive, dated mm / dd / yyyy"). In practice, SOWs can also be found to contain references to desired performance outcomes, performance standards, and metrics, thus blurring their distinction between SOOs and PWSs . Aside from good practice, there is little government policy guidance that emphatically prescribes how and when to use SOWs versus SOOs or PWSs . Whereas the FAR defines PWS in Part 2 Definitions, and references SOOs and PWSs in Part 37.6 Performance Based Acquisition, SOWs are not addressed . </P> <P> SOWs are usually contained in the government's solicitation (RFP or RFQ) and carried forward, as may be negotiated with the offeror, into the final contract . In federal solicitations and contracts, SOWs are inserted into Section C "Descriptions / Specifications" of the Uniform Contract Format, but may also be inserted as an attachment in Section J. In task orders, the SOW may simply be included among the terms and conditions of the order itself . The SOW is often supplemented by technical reference documents and attachments . In developing the SOW, it is important to ensure that the statement of work is comprehensive and sufficiently detailed, but that the statements do not duplicate terms and conditions or other provisions elsewhere in the solicitation or contract . </P> <P> Guidance in MIL - STD - 881 and MIL - HDBK - 245 says that a Work Breakdown Structure should be used in developing the SOW . This may use the WBS as an outline, where each WBS element (in the same name and numbering) are the sub-parts of the SOW section 3, making the development easier and to improve later billing and tracking . The WBS which focuses on intelligently dividing a hierarchy of the work elements and defining them may then have the SOW in matching sections focus on describing what will be done with that portion or how that portion will be done . </P> <P> The Statement of Work should be directly linked to deliverables shown in the CDRL form . This is done by having each CDRL entry include reference to the SOW paragraph (s) that produces or uses the item, and the SOW text should be clear where it is discussing a deliverable by using the title or parenthesizing the item number (for example, "(A-001)"). </P>

What does a statement of work look like