What is a statement of work (SOW)?

All contracts will have a description of the work that is required to be performed under the contract. Government contracts refer to it as the statement of work, which is included as an attachment to the contract. Other contracts may refer to it as “scope of work,”“description of work,” or similar terminology and may include it either as an attachment or within the terms and conditions of the contract.

Why is the SOW important?

The SOW defines the work to be performed and determines the type of contract that is awarded. The Government can only order items/work under that contract if they are included in the SOW. Thus, you will want SOWs to be broad in support service type/cost reimbursement contracts so there is wide latitude to order work as needed. However, fixed price statements of work should be narrow and precise so you know what is to be expected for the price agreed to. If the SOW does not clearly define what is to be performed and delivered, do not use a fixed price contract.

Are other items than the description of work included in the SOW?

Yes. Sometimes the SOW includes a description and/or discussion of the deliverables required under the contract. This is acceptable; however, some contracts attempt to include contract legal requirements in the SOW. These should be deleted from the SOW and put within the contract terms and conditions. 

What should you look for in reviewing a SOW?

• Have the PI confirm the SOW describes the work he/she will be performing
  
• Make sure the SOW is appropriate for the type contract being used, i.e., firm fixed price contracts have work and deliverables clearly defined
  
• Make sure nothing in the SOW conflicts with the terms and conditions of the contract
  
• Remove legal terms and conditions from the SOW