Task orders should include a performance-based SOW to accurately assess resources required and risks involved. A performance-based SOW is a description of the tasks to be performed by the supplier in terms of required outcomes or results. With a performance-based SOW, accountability for the final outcome is more clearly defined; the supplier remains responsible and accountable for achieving the required results, based upon internal technical approaches, management approaches, and internal processes that are not client-dictated. As a result, the supplier has greater flexibility in its proposal, but absorbs a commensurably greater share of the risk of contract performance. Additional information on performance-based SOWs can be found in Section 2-2, Start Request for Proposal Development.
