How to write a statement of work

Write a Statement of Work (SOW) by defining the required work, deliverables, deadlines, and acceptance measures. Give each requirement an owner and a clear completion test. Federal acquisition policy favors requirements expressed through functions, performance, or essential characteristics. (FAR 11.002(a))

Start with the result the government needs. Then describe the work and evidence needed to demonstrate that result.

SOW vs PWS vs SOO

Use a Performance Work Statement (PWS) when buying services through performance-based methods. A Statement of Objectives (SOO) lets offerors develop proposed work statements around government objectives. (FAR 37.602)

The government may prepare a PWS or request one from offerors responding to an SOO. Under FAR 37.602, the SOO guides that process but does not become part of the contract. (FAR 37.602(a)-(c))

Do not select the label first and force the requirement into it. Decide what flexibility the contractor should have. Then choose language that makes the required result clear.

For example, describe the accuracy and delivery time needed from a report. Prescribe a particular staffing arrangement only when the acquisition actually requires it.

What changed in FAR Part 37?

The Revolutionary Federal Acquisition Regulation Overhaul (RFO) places PWS and SOO guidance in section 37.102-1. The codified Federal Acquisition Regulation (FAR) still publishes the familiar PWS provision at 37.602. (RFO Part 37)

This article distinguishes those texts. The codified pages display Federal Acquisition Circular 2026-01, effective March 13, 2026. In the overhaul text, Subpart 37.6 addresses nonpersonal health care services.

RFO model text applies through agency deviations. Use the version governing the solicitation rather than assuming an old section number still identifies the same subject. (RFO FAQs)

Both versions emphasize outcomes and measurable performance. Under RFO 37.102-1(b), when an offeror proposes performance standards in response to an SOO, the accepted standards and assessment methods must be incorporated into the contract. Design the requirement and its measurement together.

What is the current MIL-HDBK-245 revision?

The current handbook is MIL-HDBK-245E, dated June 14, 2021, incorporating Change 2 dated September 21, 2023. ASSIST lists a validation notice dated July 29, 2026. That notice validates Revision E; it does not create Revision F. (ASSIST record)

The handbook, Preparation of Statement of Work, provides guidance rather than a contractual requirement itself. Use it to organize the work statement and improve the writing. (MIL-HDBK-245E with Change 2, section 1.2)

Government statement of work template

Use 4 sections as the handbook's starting outline. Adapt them to the acquisition rather than copying an unrelated contract. (MIL-HDBK-245E, section 4.6)

For each task, add a drafting worksheet with an owner, output, due point, acceptance measure, and contract reference. Use the worksheet to find omissions; it need not become another contract attachment.

For covered Federal Supply Schedule services priced at hourly rates, FAR 8.405-2(b) supplies a useful content checklist. It covers work description, location, performance period, deliverable schedule, performance standards, and special requirements. (FAR 8.405-2)

That checklist has a defined regulatory scope. Use the applicable ordering rules and agency deviation for the actual acquisition.

Should a SOW use shall or will?

Use shall or must for mandatory provisions, following contracting-office guidance and using the chosen term consistently. Will expresses government purpose or intent. The handbook also favors active voice. (MIL-HDBK-245E, section 5.2.6.3)

These are drafting examples, with invented deadlines:

Keep each sentence focused on a testable obligation. Search the draft for passive phrases that hide who acts.

How to write a statement of work step by step

Draft the work and its measurement together, then reconcile the complete contract package. Use this checklist as a working method.

1. Describe the operational need. Explain the result in ordinary language. Identify the users, operating conditions, and boundaries.
2. Check the market. Ask whether a common commercial service could meet the need. Remove restrictive features without a stated purpose. FAR 11.002 links requirements to market research and competition. (FAR 11.002(a))
3. Break the work into numbered tasks. Start with an actor and action. Give each task a clear output or observable result.
4. Set measurable standards. Define the required quality, quantity, timeliness, or other relevant measure. Use the PWS rules applicable to the acquisition. (RFO 37.102-1)
5. Plan government assessment. Identify what will be examined and how. The codified quality-assurance rule calls for preparing surveillance plans alongside the SOW. (FAR 46.401(a))
6. Map deliverables and dates. Create a task-to-deliverable table. Check that each due date matches the performance period and any prerequisite.
7. Reconcile the documents. Compare the SOW, schedule, referenced standards, and data requirements. Resolve different names or dates for the same item.
8. Run a reader test. Give the draft to someone outside the writing team. Ask them to explain what must happen and how completion will be shown.

Keep unresolved decisions in a separate issue log. Do not disguise an unresolved decision with broad language.

Use the DID guide when a task produces a formal data deliverable. Use the independent government cost estimate guide when turning the defined work into an estimate.

How to check acceptance criteria

Acceptance criteria should let the reviewer determine whether the required result was delivered. Plan the evidence and review method while drafting the task. (FAR 46.401(a))

For an illustrative inventory service, ask:

• Which equipment records are included?
• Which fields must be complete?
• How will the reviewer compare records with the equipment?
• What error threshold is acceptable?
• When must corrections arrive?

Replace those questions with agreed requirements before release. Check that the contractor can determine the expected result from the contract documents alone.

For a work-statement discussion from Defense Acquisition University, see Improving Work Statements PWS SOW SOO.

What to do next

• Choose SOW, PWS, or SOO based on the acquisition approach.
• Start with the current handbook's 4-section outline.
• Give each task an actor, result, and completion measure.
• Match deliverables and dates across the contract package.
• Check the applicable FAR text and agency deviation.
• Resolve every open drafting question before release.

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Questions people ask

How do you write a statement of work?

Start with the required result, then define tasks, outputs, deadlines, and acceptance measures. FAR 11.002 favors requirements expressed through functions, performance, or essential characteristics. Review the complete contract package so the work statement, schedule, and deliverable instructions agree.

What is the current version of MIL-HDBK-245?

ASSIST lists MIL-HDBK-245E, dated June 14, 2021, with Change 2 dated September 21, 2023. A July 29, 2026 notice validates that edition. The validation is not a new revision letter or a replacement set of drafting instructions.

What is the difference between SOW, PWS, and SOO?

A Statement of Work describes required work. A Performance Work Statement focuses on required outcomes and performance standards. A Statement of Objectives guides offerors in developing a proposed PWS. FAR 37.602 says the SOO itself does not become part of the contract.

Should a statement of work use shall or will?

MIL-HDBK-245E permits shall or must for mandatory provisions, following contracting-office guidance and using the term consistently. Will expresses government purpose or intent. Name the actor and describe the required result so the sentence clearly assigns responsibility.

Sources

1. 111.002 Policy. · Federal Acquisition Regulatory Council, Acquisition.gov
2. 237.602 Performance work statement. · Federal Acquisition Regulatory Council, Acquisition.gov
3. 3FAR Overhaul - Part 37 · Federal Acquisition Regulatory Council, Acquisition.gov
4. 4FAR Overhaul - FAQs · General Services Administration
5. 5MIL-HDBK-245, Preparation of Statement of Work (SOW), Revision E with Change 2 (ASSIST-QuickSearch Document Details) · Defense Logistics Agency
6. 68.405-2 Ordering procedures for services requiring a statement of work. · Federal Acquisition Regulatory Council, Acquisition.gov
7. 746.401 General. · Federal Acquisition Regulatory Council, Acquisition.gov
8. 8Improving Work Statements PWS SOW SOO · Defense Acquisition University, WarU Media

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