Specifications include, but are not limited to:. The contractor shall conduct an assessment of the Department of Corrections, Missouri Vocational Enterprises (hereinafter referred to as the state agency) Bill of Materials (BOMs) and Cost of Goods Sold (COGS) systems, and provide a final report of recommendations in accordance with the provisions and requirements stated herein and to the sole satisfaction of the state agency. The contractor shall provide an in-depth analysis of the state agency’s current BOMs and COGS systems, to include recommendations and implementation of a new, accurate, and efficient BOMs and COGS approach; Unless otherwise specified herein, the contractor shall furnish all material, labor, facilities, equipment, and supplies necessary to perform the services required herein.