Statement of Work (SOW). Before a contract is created, a project or procurement manager needs to clarify and describe the work required for procurement. This is not done with contracts…Rather, this so done in a document called Statement of Work (SOW). While contracts are commonly created by attorneys, SOWs are typically done by business owners or project/procurement managers. Please complete some online research and share with the class everything you know about the SOW: What is it? Why do we need it? Who does it? What are the most important components of the SOW?