DI-MGMT-81861.pdf

DATA ITEM DESCRIPTION

Title: Integrated Program Management Report (IPMR) Number: DI-MGMT-81861 Approval Date: 20120620 AMSC Number: D7549 Limitation:

DTIC Applicable: No GIDEP Applicable: No Preparing Activity: OUSD (AT&L) PARCA Applicable Forms: Forms are available to be used to submit required formats as follows:

IPMR Format Form Number Work Breakdown Structure 2734/1 1

Format No.

Organizational Categories 2734/2 2 Baseline 2734/3 3 Staffing 2734/4 4 Explanations and Problem Analyses N/A 5 Integrated Master Schedule N/A 6 Electronic History and Forecast File N/A 7

1.0. USE/RELATIONSHIP:

1.1. The IPMR contains data for measuring cost and schedule

performance on Department of Defense (DoD) acquisition contracts. It is structured around seven formats that contain the content and relationships required for the electronic submissions.

1.1.1. Format 1 defines cost and schedule performance data by product-oriented Work Breakdown Structure (WBS).

1.1.2. Format 2 defines cost and schedule performance data by the contractor's organizational structure (e.g., Functional or Integrated Product Team (IPT)).

1.1.3. Format 3 defines changes to the Performance Measurement Baseline (PMB).

1.1.4. Format 4 defines staffing forecasts.

1.1.5. Format 5 is a narrative report used to provide the required analysis of data contained in Formats 1-4 and 6.

1.1.6. Format 6 defines and contains the contractor’s Integrated Master Schedule (IMS).

1.1.7. Format 7 defines the time-phased historical & forecast cost submission.

1.2. The IPMR's primary value to the Government is its utility in reflecting current contract status and projecting future contract performance. It will be used by the DoD component staff, including program managers, engineers, cost estimators, and financial management personnel, as a basis for communicating performance status with the contractor. DoD will also use the IPMR data for the following purposes:

1.2.1. Integrate cost and schedule performance data with objective

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DI-MGMT-81861

technical measures of performance.

1.2.2. Identify the magnitude and impact of realized and potential performance problem areas that may cause significant cost and schedule variances.

1.2.3. Provide valid, timely, and accurate contract status information to Government leadership.

1.3. The IPMR data must be consistent with the contractor’s actual contract status.

1.4. The IPMR is used to obtain cost and schedule performance information on contracts requiring compliance with the American National Standards Institute/Electronic Industries Alliance Standard 748 (ANSI/EIA-748), Earned Value Management Systems (EVMS) (current version in effect at time of contract award; refer to the Defense Federal Acquisition Regulation Supplement (DFARS) clause on the contract). The IPMR data elements must reflect the output of the contractor's ANSI/EIA-748 compliant system, where applicable.

1.5. Requiring more information in a Contract Data Requirements List (CDRL) for the IPMR than is specified in this DID is contrary to DoD policy. All negotiated reporting provisions will be specified in the contract. Refer to the Performance Assessments and Root Cause Analyses (PARCA) EVM Web site (http://www.acq.osd.mil/evm/) for guidance on CDRL tailoring.

1.6. This DID supersedes DI-MGMT-81650 and DI-MGMT-81466A.

2.0. COMMON IPMR REQUIREMENTS:

2.1. Electronic Submittal Formats.

2.1.1.

The following requirements apply to Formats 1-4 and 6-7.

Electronic Submission of Data

2.1.1.1.

. All formats shall be submitted electronically in accordance with the DOD-approved XML schemas located in the EVM Central Repository (EVM-CR). Refer to the PARCA EVM Website for a link to the EVM-CR (http://www.acq.osd.mil/evm/).

Cost XML Guidelines

2.1.1.2.

. Formats 1-4 shall be submitted using the DoD-approved Cost XML guideline and schema. Formats 1-4 shall be submitted in whole units (no decimals) in the XML. Format 1 data in XML shall be provided at the reporting level per the guidance in section 2.2.2. unless specified at a lower level, such as to the control account level, in the CDRL.

IMS XML Guidelines

2.1.1.3.

. Format 6 shall be submitted using the DoD-approved IMS XML guideline and schema.

Time-phased Cost XML Guideline

2.2.

. Format 7 shall be submitted using the DoD-approved Time-Phased Cost XML Guideline and schema.

Format 7 shall be submitted in whole dollar units (no decimals) in the

XML.

Additional Submittal Formats. The following additional submittal

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2.2.1. Hours

2.2.2.

. The Government may, in the CDRL, require the contractor to provide Formats 1-4 and 7 by hours as additional, separate submissions. The CDRL will define the basis for Format 5 variance analysis (hours or dollars).

Reporting Level

2.2.3.

. The reporting level is defined as the WBS level established by tailoring the appropriate MIL-STD-881 (current version in use at time of contract award) appendix by the Program Office and approved by an office(s) designated by OSD policy.

Human Readable

2.2.4.

. The Government may, in the CDRL, require Formats 1-4 in human readable format down to the reporting level as additional, separate submissions.

Native Variance Analysis Format

2.2.5.

. Format 5 shall be submitted in the contractor’s native electronic file format.

Native Schedule Format

2.2.6.

. Format 6 shall be submitted in the contractor’s native IMS schedule electronic file format unless otherwise specified in the CDRL.

Time-phased Control Account Data

2.2.6.1.

. Format 7 shall contain time-phased and historical monthly performance data provided at the same level as Format 1 unless otherwise specified in the CDRL.

BCWS Reporting Period

2.2.6.2.

. Budgeted Cost for Work Scheduled (BCWS) shall be reported from contract award through contract completion.

BCWP Reporting Period

2.2.6.3.

. Budgeted Cost for Work Performed (BCWP) shall be reported from contract award through the current reporting month.

ACWP Reporting Period

2.2.6.4.

. Actual Cost of Work Performed (ACWP) shall be reported from contract award through the current reporting month.

Time-phased Cost Projection

2.3.

. Time-phased cost projection shall consist of historical, time-phased actual costs (ACWP) plus future time-phased Estimate To Complete (ETC) values for all the reported WBS elements. The total of the time-phased costs must reconcile with Format 1 Block 8 Column (15) (Estimate At Completion (EAC)) for the same reporting month.

Security Requirements

2.4.

. Security requirements may affect IPMR marking and/or delivery requirements.

Subcontractor Requirement

2.5.

. The Government may require separate submission(s) of subcontractor IPMRs.

Reporting Frequency

2.5.1.

Monthly Submission Requirement. The IPMR Formats 1-6 shall be required at least monthly. The reporting frequency shall be identified in the CDRL.

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2.5.2. Annual Submission Requirement

2.6.

. Format 7 shall be required at least annually, but may be specified in the CDRL if more frequent deliverables are required.

Submission Requirements

2.6.1. Formats 1-6 shall be submitted to the procuring activity no later than 12 working days following the contractor’s accounting period cutoff date. This requirement may be tailored through contract negotiations to allow submission as late as 17 working days, provided the contractor and Government agree that contract complexity and/or integration of subcontractor and vendor performance data warrant additional time and will yield more accurate performance. All the Formats shall reflect the same reporting period.

2.6.2. Format 7 shall be provided with the associated Formats 1-6 in the month(s) it is due and shall reflect information as of the same reporting period as Formats 1-6.

2.7. Scope of Reporting

2.8.

. Unless otherwise specified in the CDRL, data reported in the IPMR shall reflect all negotiated contract work and include the total scope of authorized unpriced work efforts as of the period specified in the IPMR.

Applicability

2.8.1.

When EVM DFARS is Applicable

2.8.2.

. Formats 1-7 are required whenever DFARS 252.234-7002 is applicable.

When EVM DFARS is Not Applicable

2.8.3.

. Format 6 may be applied separately where DFARS 252.234-7002 is not applicable. Format 6 applies to all development, major modification, and low rate initial production efforts. Where Format 6 is applied separately, the following sections of the IPMR DID are applicable (omitting references to Formats 1-5 or 7): 1.3, 1.4, 1.5, 2.1.1, 2.1.1.2, 2.2.5, 2.3, 2.4, 2.5.1, 2.6.1, 2.7, 3.6.7 and 3.7.

EVM Tailoring

. Rules for appropriate tailoring are located on the PARCA EVM Web site at http://www.acq.osd.mil/evm/.

3.0. IPMR FORMAT CONTENT REQUIREMENTS.

The IPMR content shall be consistent with the contractor’s ANSI/EIA- 748 documented system, where applicable, and shall contain the following:

3.1. Common Heading Information

3.1.1.

. Preparation instructions for the common heading information apply only to Formats 1-4 and 7. The common heading information relates to Blocks 1-4 on the Formats. The instructions also apply to Format 5, but the information may be provided in contractor format.

Contractor. Enter in Block 1.a the contractor's name and division (if applicable). Enter in Block 1.b the facility location and mailing address of the reporting contractor.

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3.1.2. Contract

1) Enter the contract name in Block 2.a;

. Enter the contract information in Block 2.

2) Enter the contract number and the applicable Contract Line Item Number(s) (CLIN(s) in Block 2.b;

3) Enter the contract type in Block 2.c;

4) Enter the contract share ratio, if applicable, in Block 2.d.

3.1.3. Program

1) Enter in Block 3.a the contractor’s program name, number, acronym, type, model, series, or other designation of the prime item(s) purchased under the contract;

. Enter in the program information in Block 3.

2) Enter the program phase (e.g., development, production) in Block 3.b.;

3) Use “Yes” or “No” to indicate whether the contractor’s EVMS has been approved or disapproved by the Cognizant Federal Agency (CFA) and the date of the approval/disapproval in Block 3.c.

[Note: The contractor may have several approving CFAs that may apply to different levels of the contractor’s organization.] o A “Yes” indicates system approval and “No” indicates no system approval.

o All “No” answers must be discussed in Format 5 and categorized by either “Withdrawn,” “Not Assessed,” or “Not Applicable.”

o This block shall be completed as it relates to the particular contract/site.

o The date shall be the date of the Advance Agreement, if applicable, or the date of the letter of acceptance from the CFA.

o Enter “N/A” if neither an Advance Agreement nor agency acceptance letter is applicable to the contract/site.

3.1.4. Report Period

3.1.5.

. Enter the beginning date in Block 4.a and the ending date in Block 4.b of the time period covered by the report.

Security

3.1.6.

. All electronic file deliverables shall include the appropriate security designations.

Dollars In

3.2.

. If reported dollar amounts are not in whole dollars, enter the units used (e.g. $K, $M, $B) at the top of each page. This applies only to human readable submissions.

Format 1 - Work Breakdown Structure

The submission of Format 1 data shall utilize a product-oriented WBS at the level established by tailoring the appropriate MIL-STD-881 (current version in use at time of contract award) appendix by the Program Office and approved by an office(s) designated by OSD policy.

WBS levels below MIL-STD-881 are defined by the contractor and

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3.2.1. Contract Data

3.2.1.1.

Quantity

3.2.1.2.

. Enter in Block 5.a the number of principal hardware delivery items to be procured on this contract. Non-hardware type contracts (e.g., software or services) shall place a “0” in this block.

Negotiated Cost

3.2.1.2.1. For an incentive contract, enter the definitized contract target cost.

. Enter in Block 5.b the dollar value (excluding fee or profit) on which contractual agreement was reached as of the reflected reporting period.

3.2.1.2.2. For a cost plus fixed fee or award fee contract, enter the estimated negotiated cost. The estimated cost shall consist only of estimated amounts for changes in the contract scope of work, not for cost growth (overrun) above the original estimated cost.

3.2.1.2.3. Amounts for changes shall not be included until they have been definitized in the contract.

3.2.1.3. Estimated Cost of Authorized, Unpriced Work (AUW)

3.2.1.3.1. AUW value shall represent the Procuring Contracting Officer’s (PCO) best estimate of the authorized scope for inclusion in the baseline.

Authorized, Unpriced Work is approved work scope that has not been definitized. The total dollar value (excluding fee or profit) of AUW shall be entered in Block 5.c.

3.2.1.3.2. AUW can never be a negative value. For effort de-scoped and not yet reflected in the Contract Budget Base (CBB), report the estimated value in Format 5 (see 3.6.11.3).

3.2.1.4. Target Profit/Fee

3.2.1.5.

. Enter in Block 5.d the applicable fee that applies to the negotiated cost of the contract.

Target Price

3.2.1.6.

. Enter in Block 5.e the target price (negotiated contract cost plus profit/fee) applicable to the definitized contract effort.

Estimated Price

3.2.1.7.

. Based on the contractor’s most likely estimate of cost at completion for all authorized work, including the appropriate profit/fee, incentive, and cost sharing provisions, enter in Block 5.f the estimated final contract price (total estimated cost to the Government). This number shall be based on the contractor’s most likely management EAC in Block 6.c.1 and normally will change when the EAC is updated and/or when the contract is revised. This number shall reconcile with the estimated price in the Contract Funds Status Report (CFSR), as applicable.

Contract Ceiling. Enter in Block 5.g the contract ceiling price applicable to the definitized effort. This is only applicable to contracts with the ceiling clause.

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3.2.1.8. Estimated Contract Ceiling

3.2.1.9.

. Enter in Block 5.h the estimated ceiling price applicable to all authorized contractual efforts including both definitized and undefinitized efforts. This is only applicable to contracts with the ceiling clause.

Over Target Baseline (OTB)/Over Target Schedule (OTS)

3.2.2.

. Enter in Block 5.i the date the last OTB or OTS was implemented, if applicable.

Estimated Cost at Completion

• Contract-level assessments of factors that may affect the cost, schedule, and/or technical outcome of the contractual effort;

. These blocks shall present the contractor's range of estimated costs (EACs) of the authorized contractual scope. The required range of estimates is intended to allow contractor management flexibility to express multiple, justifiable final cost outcome positions. Contractors shall provide the most accurate EACs possible that include:

• Consideration of known and anticipated risk areas;

• Planned risk reductions;

• Cost containment measures.

EACs shall be reported without limitation of the contract ceiling value.

3.2.2.1. Management Estimate at Completion - Best Case

3.2.2.2. Management Estimate at Completion - Worst Case. Enter in Block 6.b.1 the contractor's worst case EAC. The worst case EAC reflects the highest expected cost to the Government. This estimate shall be based on the outcome of the least favorable set of circumstances. If this estimate is different from the most likely EAC (Block 6.c.1), the assumptions, conditions, and methodology underlying the estimate shall be explained in Format 5. This estimate is for informational purposes only; it is not an official company estimate.

. Enter in Block 6.a.1 the contractor's best case EAC. The best case EAC reflects the lowest potential cost to the Government. This estimate shall be based on the outcome of the most favorable set of circumstances. If this estimate is different from the most likely management EAC (Block 6.c.1), the assumptions, conditions, and methodology underlying the estimate shall be explained in Format 5. This estimate is for informational purposes only; it is not an official company estimate.

3.2.2.3. Management Estimate at Completion - Most Likely. Enter in Block 6.c.1 the contractor's most likely EAC. This EAC is the contractor's official contract EAC and takes precedence over the estimates presented in Column (15) of Formats 1 and 2, and Blocks 6.a.1 and 6.b.1. The most likely EAC is the value that the contractor's management believes is the most possible outcome based on a knowledgeable estimation of all authorized work, known factored risks, and probable future conditions.

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3.2.2.3.1. This value may not agree with the total of Column (15) (Block 8.e). Any difference shall be explained in Format 5 in terms of risk and opportunities and senior management knowledge of current or future contract conditions.

3.2.2.3.2. The most likely EAC need not agree with EACs contained in the contractor's internal data, but must be reconcilable to them. This EAC shall also be reconcilable to the contractor's latest statement of funds required as reported in the CFSR or its equivalent.

3.2.2.4. Contract Budget Base (CBB)

3.2.2.5.

. Enter in Block 6.c.2 the total of negotiated cost (Block 5.b) and estimated cost of authorized, unpriced work (Block 5.c).

Estimated Cost at Completion Variance

3.2.3.

. Enter in Block 6.c.3 the CBB (Block 6.c.2) minus the most likely management EAC (Block 6.c.1). This difference, if any, shall be explained in Format 5.

Authorized Contractor Representative

3.2.4.

. Enter in Block 7.a the name of the authorized person (program manager or designee) approving the report. Enter that person's title in Block 7.b. The authorized IPMR signature approval shall be provided in Block 7.c. Enter the date of approval in Block 7.d. Digital signatures are required for the XML submission. Guidance for digital signatures are the PARCA EVM Web site at http://www.acq.osd.mil/evm/.

Performance Data

3.2.4.1.

Column (1) - Work Breakdown Structure Element

3.2.4.2.

. Enter in Column (1) of Block 8.a the description of the Work Breakdown Structure (WBS) elements against which cost information is being reported.

Cost of Money (COM)

3.2.4.3.

. Enter in Columns (2) through (16) of Block 8.b the Facilities Capital COM allocated to the contract.

Identify in Format 5 whether the value(s) entered for COM are add or non-add to the WBS elements. Add would mean the costs are not included in Block 8.a. Non-add would mean that costs have been included in Block 8.a. The Government may specify in the CDRL if the WBSs shall exclude COM.

General and Administrative (G&A)

3.2.4.4.

. Enter in Columns (2) through (16) of Block 8.c the appropriate G&A costs. Identify in Format 5 whether the value(s) entered for G&A are add or non-add to the WBS elements. Add would mean the costs are not included in Block 8.a. Non-add would mean that costs have been included in Block 8.a.

The Government may specify in the CDRL if the WBSs shall exclude G&A.

Undistributed Budget (UB). Enter the amount of budget applicable to contract effort that has not yet been distributed to WBS elements at or below the reporting level. Budgets that have been distributed to WBS elements at or below the specified reporting level shall be included in the total budgets shown for the WBS elements in Block 8.a and shall not be shown as UB. UB characteristics:

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• UB is used to accommodate temporary situations where time constraints prevent adequate budget planning or where contract effort can only be defined in very general terms.

• UB shall not be used as a substitute for adequate contract planning. Budgets shall be allocated within the PMB to responsible organizations at the earliest possible time, preferably within the next reporting period.

• UB can never be negative. If a contractual de-scope change occurs and the effort has not been removed from time-phased PMB, the amount shall be discussed in Format 5. Discuss when the de-scope will be removed from the PMB and placed into UB.

Enter in Column (15) of Block 8.d the EAC for the scope of work represented by the UB in Column (14) of Block 8.d. Enter in Column

(16) of Block 8.d any variance. The content of UB and changes in the period shall be described in Format 5.

3.2.4.5. Subtotal (PMB)

3.2.4.6.

. In Columns (2) through (16) of Blocks 8.a through 8.d, enter the sum of the costs and budgets for direct, indirect, COM, and G&A. This subtotal represents the dollars in the allocated budget (less management reserve (MR)), which is the PMB against which performance is measured.

Management Reserve (MR)

• MR shall not be used to offset cost variances.

. MR is an amount of the overall contract budget held for management control purposes and for unplanned events. MR characteristics:

• MR shall never be a negative value (Column (14) of Block 8.f).

• If MR includes the contractor and subcontractor amounts together, the breakout shall be discussed in Format 5.

Enter in Column (14) of Block 8.f, the total amount of budget identified as MR as of the end of the current reporting period. The value shown as MR in Formats 1, 2, and 3 shall agree. Amounts from MR applied to WBS elements during the reporting period shall be listed in Block 6.b of Format 3 and explained in Format 5.

3.2.4.7. Total

3.2.5.

. Enter the sum of all direct, indirect, COM, G&A, UB and MR costs (as applicable) in Columns (2) through (14) of Block 8.g.

The Total lines of Format 1 (Block 8.g) and Format 2 (Block 5.g) shall agree. The total of Column (14), Block 8.g, shall equal the Total Allocated Budget (TAB) shown in Block 5.f on Format 3.

Reconciliation to CBB

3.2.5.1.

Formal Reprogramming. In exceptional cases, the contractor may establish a PMB with budgets that exceed the CBB. This is called an OTB. Acceptance of the OTB values in excess of the CBB will be predicated on Government approval. This process is called formal reprogramming. The contractor and the Government shall agree on how the results of formal reprogramming shall be reported in the IPMR

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3.2.5.2. Variance Adjustment

• The total schedule variance adjustment entered in Column (10) of Block 9.a shall be the sum of the individual schedule variance adjustments shown in Column (12b) of Block 8.g.

. If the contractor uses a portion of the additional budget to adjust or eliminate variances applicable to completed work, the total adjustments made to the cost and schedule variances shall be shown in Columns (10) and (11) of Block 9.a.

• The total cost variance adjustment entered in Column (11) of Block 9.a shall be the sum of the individual cost variance adjustments shown in Column (12a) of Block 8.g.

Values identified in Block 9.a represent cumulative adjustment for all past reprogramming adjustments, including the most recent reprogramming.

3.2.5.3. Total Contract Variance

3.2.6.

. In Columns (10) and (11) of Block 9.b, enter the sum of the cost and schedule variances shown on the Total line (Block 8.g) and on the Variance Adjustment line (Block 9.a). In Column (14) enter the CBB from Block 6.c.2. In Column (15) enter the most likely management EAC from Block 6.c.1. In Column (16) of Block 9.b enter the difference between Columns (14) and (15) of Block 9.b.

Performance Data Columns (2) through (16)

3.2.6.1.

Column (2) and Column (7) - Budgeted Cost - Work Scheduled

3.2.6.2.

For the report period noted, enter the BCWS in these columns.

Column (3) and Column (8) - Budgeted Cost - Work Performed

3.2.6.3.

For the report period noted, enter the BCWP in these columns.

Column (4) and Column (9) - Actual Cost - Work Performed

3.2.6.4.

. For the report period noted, enter the ACWP in these columns without regard to ceiling. In all cases, costs and budgets shall be reported on a comparable basis.

Column (5) and Column (10) - Variance – Schedule

• For the current period column, Column (5) (Schedule Variance) is derived by subtracting Column (2) (BCWS) from Column (3) (BCWP).

. For the report period, these columns shall reflect the differences between BCWS and BCWP.

• For the cumulative to date column, Column (10) (Schedule Variance) is derived by subtracting Column (7) (BCWS) from Column

(8) (BCWP).

A positive number in Column (5) and Column (10) indicates a favorable variance. A negative number indicates an unfavorable variance.

3.2.6.5. Column (6) and Column (11) - Variance - Cost. For the report

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ACWP.

• For the current period column, Column (6) (Cost Variance) is derived by subtracting Column (4) (ACWP) from Column (3) (BCWP).

• For the cumulative to date column, Column (11) (Cost Variance) is derived by subtracting Column (9) (ACWP) from Column (8) (BCWP).

A positive value indicates a favorable variance. A negative value indicates an unfavorable variance.

3.2.6.6. Column (12a) and Column (12b) Reprogramming Adjustments - Cost Variance and Schedule Variance

3.2.6.7.

. Formal reprogramming (OTB) can result in budget allocations in excess of the CBB and, in some instances, adjustments to previously reported variances. If previously reported variances are being adjusted, the adjustment applicable to each reporting line item affected shall be entered in Column (12a) for cost variances and Column (12b) for schedule variances. The total of Column (12a) and Column (12b) shall equal the amount shown on the Variance Adjustment line (Block 9.a) in Column (10) and Column (11).

Column (13) Reprogramming Adjustments - Budget

3.2.6.7.1.

. Enter the total amounts added to the budget, for each reporting line item, as the result of formal reprogramming (OTB). The amounts shall consist of the sum of the budgets used to adjust cost variances (Column (12)) plus the additional budget added to the WBS element for remaining work. Enter the amount of budget added to MR in the space provided on the MR line (Block 8.f of Column (13)). The total of Column (13) shall equal the budget amount by which the TAB exceeds the CBB as shown in Block 5.g of Format 3. An explanation of the reprogramming shall be provided in Format 5.

Formal Reprogramming Reporting

3.2.6.7.2.

. Columns (12) and (13) are intended for use only in situations involving formal reprogramming (OTB). Internal replanning actions within the CBB do not require entries in these columns.

Formal Reprogramming Timeliness

3.2.6.8.

. Formal reprogramming (OTB) may require more than one month to implement and may necessitate a temporary reporting hiatus. In those cases, before the initiation of formal reprogramming, the contractor and the Government shall agree on the date, the duration, and the scope of the hiatus along with any specific interim reporting requirements. At a minimum, ACWP shall be reported in Format 1 during the hiatus.

Column (14) - At Completion - Budgeted

3.2.6.9.

. Enter the budgeted cost at completion for the items listed in Column (1). The budget at completion (BAC) entry shall consist of the sum of the original budgets plus or minus budget changes resulting from contract changes, internal replanning, and application of MR. The total (Block 8.g) shall equal the TAB shown in Block 5.f on Format 3.

Column (15) - At Completion - Estimated. Enter the latest revised estimate of cost at completion including any estimated

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3.2.6.10. Column (16) - At Completion - Variance

3.3.

. Enter the difference between the EAC Column (15) and the BAC Column (14) by subtracting the EAC column from the BAC column. This variance at completion (VAC), when negative, reflects an unfavorable position.

Format 2 - Organizational Categories

3.3.1.

Performance Data

3.3.1.1.

Column (1) - Organizational Category

3.3.1.1.1.

. This format shall be used to collect organizational cost information at the total contract level for organizational elements rather than for individual WBS elements.

Categories

3.3.1.1.2.

. In Block 5.a, list the organizational categories that reflect the contractor's internal management structure. This column shall also identify each major subcontractor as defined in the contract.

Subcontractors

3.3.1.1.3.

. This column shall identify each major subcontractor and each major vendor separately as an add or non-add item. [Note: The separation of subcontractor efforts is for reporting purposes and not intended to impact how contracts are managed.] The individual subcontractor line shall reconcile with the cost to the prime (including subcontractor fee, MR, UB, G&A, COM, etc.) or shall track directly with the subcontractor submittal consistent with the company/contract documented process for subcontract integration. The process for subcontract integration shall be explained in Format 5.

Material

3.3.1.1.4.

. The column shall also identify material separately as an add or non-add item.

Level of Detail Structure

3.3.1.2.

. The contractor shall report the organizational cost information according to its own internal management structure.

Cost of Money (COM)

3.3.1.3.

. Enter in Columns (2) through (16) of Block 5.b the Facilities Capital COM applicable to the contract consistent with Format 1 Block 8.b.

General and Administrative (G&A)

3.3.1.4.

. Enter in Columns (2) through (16) of Block 5.c the appropriate G&A costs consistent with Format 1 Block 8.c.

Undistributed Budget (UB)

3.3.1.5.

. Enter in Column (14) of Block 5.d the budget applicable to contract effort that cannot be planned in sufficient detail consistent with Format 1 Block 8.d.

Subtotal (PMB). In Columns (2) through (16) of Blocks 8.a through 8.d, enter the sum of the costs and budgets for direct, indirect, cost of money, and G&A. This subtotal represents the dollars in the allocated budget (less MR), which is the PMB against which

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3.3.1.6. Management Reserve (MR)

3.3.2.

. In Column (14) of Block 5.f enter the amount of budget identified as MR consistent with Format 1 Block 8.f.

Columns (2) Through (16)

3.4.

. The instructions applicable to these columns are the same as the instructions for corresponding columns on Format 1.

Format 3 - Baseline

3.4.1.

Contract Data

3.4.1.1.

Original Negotiated Cost

3.4.1.2.

. Enter in Block 5.a the dollar value (excluding fee/profit) negotiated in the original contract. For a cost plus fixed fee, incentive, or award fee contract, enter the estimated cost negotiated. For an incentive contract, enter the definitized contract target cost.

Negotiated Contract Changes

3.4.1.3.

. Enter in Block 5.b the Total cost (excluding fee/profit) of all definitized contract changes that have occurred since definitization of the original contract.

Current Negotiated Cost

3.4.1.4.

. Enter in Block 5.c the sum of Blocks 5.a and 5.b. The amount shown shall equal the amount in Negotiated Cost (Block 5.b) on Format 1.

Estimated Cost of Authorized, Unpriced Work (AUW)

3.4.1.5.

. Enter in Block 5.d the AUW amount consistent with Format 1 Block 5.c (see 3.2.1.3). The content of the total AUW components shall be described in Format 5.

Contract Budget Base (CBB)

3.4.1.6.

. Enter in Block 5.e the sum of Blocks 5.c and 5.d.

Total Allocated Budget (TAB)

3.4.1.7.

. Enter in Block 5.f the sum of all budgets allocated to the performance of the contractual effort.

The amount shown shall include all MR and UB. This amount shall be the same as that shown on the Total line in Column (14) on Format 1 (Block 8.g) and Format 2 (Block 5.g).

Difference

3.4.1.8.

. Enter in Block 5.g the difference between Blocks 5.e and 5.f. In most cases, the amounts shown in Blocks 5.e and 5.f will be identical. If the amount shown in Block 5.f exceeds that shown in Block 5.e, it usually is an indication of a formal reprogramming (OTB). The difference shall be explained in Format 5 for the reporting period the negative value appears and subsequently for any changes in the difference between CBB and the TAB.

Contract Start Date

3.4.1.9.

. Enter in Block 5.h the date the contractor was authorized to start work on the contract, regardless of the date of contract definitization.

Contract Definitization Date. Enter in Block 5.i the date the contract was originally definitized. Leave this field blank if the contract is not definitized.

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3.4.1.10. Planned Completion Date

3.4.1.10.1. The contractor may re-phase the PMB schedule to new dates that exceed the contractual milestones, a condition known as an OTS, with Government approval. These new schedule dates are for performance measurement purposes only and do not represent an agreement to modify the contract terms and conditions.

. Enter in Block 5.j the completion date for which the budgets allocated in the PMB have been planned.

This date represents the planned completion of all efforts on the contract. The cost associated with this date’s scheduled efforts is the TAB (Block 5.f of Format 3). The planned completion date shall equal the baseline completion date in Format 6. The difference, if any, between the planned completion date and the contract completion date shall be addressed in Format 5.

3.4.1.10.2. The Government and the contractor shall agree on the new PMB schedule prior to reporting it in the IPMR. The contractor shall provide pertinent information in Format 5 on any schedule milestones that are inconsistent with contractual milestones, beginning the month the OTS is implemented and each month thereafter.

3.4.1.11. Contract Completion Date

3.4.1.12.

. Enter in Block 5.k the contract scheduled completion date in accordance with the latest contract modification. The cost associated with the schedule from which this date is taken is the CBB (Block 5.e of Format 3).

Estimated Completion Date

3.4.2.

. Enter in Block 5.l the contractor's latest estimated completion date. This date represents the estimated completion of all effort on the contract, consistent with the Format 6 forecast completion date. This date shall be consistent with the underlying assumptions behind Block 6.c.1 of Format 1.

Performance Data (Block 6)

3.4.2.1.

Block 6.a - Performance Measurement Baseline (Beginning of Period)

3.4.2.2.

. Enter in Block 6.a the time-phased PMB (including G&A and COM) value as it existed at the beginning of the current reporting period. Normally the entries on this line (e.g., for Columns (4) through (9)) are taken directly from the PMB (End of Period) line on the previous report.

For example, the number in Column (4) on the PMB (End of Period) line from the last report becomes the number in Column (3) on the PMB (Beginning of Period) line on this report. The number in Column (5) (End of Period) last report becomes Column (4) (Beginning of Period) on this report, etc. [Note: this applies where each of the two columns covers the same length of time].

Where the previously reported PMB (End of Period) does not equal the reporting period (Beginning of Period), the difference and the justification shall be described in Format 5.

Block 6.b - Baseline Changes Authorized During Report Period.

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In Block 6.b, list all significant baseline changes that have occurred during the reporting period in their respective timeframes in columns (2)-(16).

• This list shall include the contract changes and AUW authorized during the reporting period, transactions involving MR and UB, and any significant re-phasing of budgets.

• All significant authorized baseline changes shall be listed individually, whether priced or unpriced; all other changes shall be summarized and titled “Other.”

• Block 6.b, when added to Block 6.a, equals Block 6.c.

• The term “significant” will be defined in the CDRL or determined by the contractor if undefined.

• The reasons for the significant changes shall be discussed in Format 5.

3.4.2.3. Block 6.c - Performance Measurement Baseline (End of Period)

3.4.2.4.

Enter in Block 6.c the time-phased PMB as it exists at the end of the reporting period.

Management Reserve

3.4.2.5.

. Enter in Block 7 the total amount of MR remaining as of the end of the reporting period. This value shall be the same as the amount shown as MR in Format 1 Block 8.f Column (14).

Total

3.4.3.

. Enter in Column (16) of Block 8 the sum of Column (16) of Block 6.c (PMB (End of Period)) and Column (16) of Block 7 (MR).

This amount shall be the same as that shown on the Total line (Block 8.g) in Column (14) on Format 1.

Column (2) - BCWS - Cumulative To Date

3.4.4.

. On the PMB (Beginning of Period) line (Block 6.a), enter the cumulative BCWS as of the first day of the reporting period. This shall be the same number reported as the BCWS on the Total line (Column (7) of Block 8.g) of Format 1 of the previous IPMR. On the PMB (End of Period) line (Block 6.c), enter the cumulative BCWS as of the last day of the reporting period. This shall be the same number reported as BCWS on the Total line (Column

(7) of Block 8.g) of Format 1 for this IPMR.

Column (3) - BCWS For Report Period

3.4.5.

. On the PMB (Beginning of Period) line (Block 6.a), enter the BCWS planned for the reporting period. This shall be the number in Column (4) on the PMB (End of Period) line (Block 6.c) on the previous IPMR.

Columns (4) Through (14)

3.4.5.1. In the PMB (Beginning of Period) line (Block 6.a), enter the BCWS as reported in Format 3 of the previous IPMR as PMB (End of Period) (Block 6.c).

. Enter the names of each month for the contract period of performance in the headings of each of the Columns

(4) through (9). Enter the names of the appropriate periods, as defined in the CDRL or determined by the contractor, if undefined, in the headings of each of the Columns (10) through (14) of Block 6.

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3.4.5.2. In the PMB (Baseline Changes Authorized During Reporting Period) line (Block 6.b) enter the time-phased changes.

3.4.5.3. In the PMB (End of Period) line (Block 6.c) of this report, enter the BCWS by month for the next six months and for periodic increments (monthly, quarterly, or annually) thereafter for the remainder of the contract. [Note: For the purposes of illustration, Format 3 displays Columns (2) through (14) for reporting BCWS.]

3.4.6. Column (15) - Undistributed Budget

3.4.7.

. On the PMB (Beginning of Period) line (Block 6.a), enter the number from Column (15) on the PMB (End of Period) line (Block 6.c) from the previous IPMR. On the PMB (End of Period) line, enter the UB shown in Column (14) of Block 8.d on Format 1 of this report.

Column (16) - Total Budget

3.4.7.1. On the Total Baseline Changes Authorized During Report Period line (Block 6.b), enter the sum of the amounts in the preceding columns.

. On the PMB (Beginning of Period) line (Block 6.a) enter the number from Column (16) on the PMB (End of Period) line (Block 6.c) from the previous IPMR. In the section where baseline changes that occurred during the period are listed (Column

(1) of Block 6.b), enter the amount of each of the changes listed.

3.4.7.2. On the PMB (End of Period) line (Block 6.c), enter the sum of the amounts in the preceding columns on this line.

3.4.7.3. On the Management Reserve line (Block 7), enter the amount of MR available at the end of the period.

3.4.7.4. On the Total line (Block 8) enter the sum of the amounts in this column on the PMB (End of Period) line and the MR line. [Note:

This shall equal the amount in Block 5.f on this format and the amount of the Total line in Column (14), Block 8.g, of Format 1.]

3.5. Format 4 - Staffing

3.5.1.

Performance Data

• Direct equivalent months shall be shown for each organizational category for the contract. An equivalent month is defined as the effort equal to that of one person for one month.

. For those organizational categories shown in Column (1) of Block 5, equivalent months shall be indicated for the current reporting period (Column (2)), cumulative through the current period (Column (3)), forecast to completion (Columns (4) through (14)), and at completion (Column(15)).

• Values shall be reported in whole numbers. [Note: Partial months shall be rounded; 0.5 and above shall be rounded to 1; below 0.5 rounded to 0.]

• The Government and the contractor may negotiate staffing to be reported in hours, equivalent month, or total headcount. The unit of measure shall be specified in the XML submission.

3.5.1.1. Column (1) - Organizational Category. In Block 5, list the

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3.5.1.2. Column (2) - Actual - Current Period

3.5.1.3.

. Enter the actual units incurred during the current reporting period.

Column (3) - Actual End of Current Period (Cumulative)

3.5.1.4.

. Enter the incurred actual units to date (cumulative) as of the end of the reporting period.

Columns (4) Through (14) - Forecast (Non-Cumulative)

• The staffing forecast shall be updated as part of the formal EAC process followed by the contractor.

. Enter the names of each month for the contract period of performance in the headings of each of the Columns (4) through (9), and the names of the appropriate periods in the headings of each of the Columns (10) through (14) of Block 5. Enter a staffing forecast by month for the next six months and for the pre-determined periodic increments thereafter for the remainder of the contract, as defined in the CDRL or determined by the contractor, if undefined.

• The staffing forecast shall reflect the same staffing estimate used as the basis for the EAC in Column (15) on both Format 1 and Format 2. [Note: The actual number of columns will vary from contract to contract.]

3.5.1.5. Column (15) - Forecast at Completion

3.5.2.

. Enter the estimate of units necessary for the total contract in Column (15) by organizational category. This estimate shall be consistent with the EAC shown in Column (15) of Block 8.e of Format 1. The CDRL will define thresholds for any staffing forecast changes that need to be addressed in Format 5.

Total Direct

3.6.

. In Block 6, Columns (2) through (15), enter the sum of all direct units for the organizational categories shown in Column (1).

Format 5 - Explanations and Problem Analyses

3.6.1.

General

1) Contract Summary

. Format 5, Explanations and Problem Analyses, is a narrative report prepared to amplify and explain data provided in the other IPMR formats. Format 5 shall address these elements in the following order:

2) Formal Reprogramming Analysis

3) EAC Analysis

4) UB Analysis

5) MR Analysis

6) IMS Discussion

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7) Format 3 Discussion

8) Format 4 Discussion

9) Cost and Schedule Variance Analysis

10) Supplemental Discussions.

Any other topic(s) relevant to contract cost, schedule, or technical performance may be addressed in this format. To gain time efficiencies and meet submission dates, contractors may elect to attach subcontractor(s) Format 5 reporting and cross reference the analysis in the Format 5 submitted to the Government.

3.6.2. Contract Summary (Total Contract)

3.6.3.

. Provide a summary analysis addressing significant problems impacting performance. Indicate corrective actions required, including Government actions where applicable. Highlight significant changes since the previous report.

Discuss other significant issues that could impact cost, schedule, or technical objectives. This section is brief and normally limited to one page.

Formal Reprogramming (OTB/OTS)

1) The amount in Block 5.g on Format 3 is a negative value.

. An OTB or OTS is indicated when:

2) The baseline schedule (Format 6) is planned beyond the contract end and Format 3 Block 5.l is greater in time than Block 5.k.

If formal reprogramming has been implemented, discuss the following:

3.6.3.1. Authorization

3.6.3.2.

. Procuring activity authorization for the baseline change that resulted in a negative value or change.

Reason

3.6.3.3.

. Discuss reasons for the change.

IPMR Reporting

3.6.3.4.

. Discuss how the change affected the IPMR reporting (e.g., amount allocated to/from MR if adjustments were made to cost and/or schedule variances).

New Parameters

3.6.4.

. Indicate the new TAB value and/or the extension of the IMS period of performance beyond the contractual period of performance as reported in the current reporting period.

Estimate at Completion Analysis

3.6.5.

. If the best case or worst case management EACs differ from the most likely EAC (Column (1) of Block 6 of Format 1), provide a brief explanation of the difference. When the most likely management EAC differs from the total entered in Column

(15) of Format 1, explain the difference. Explain the assumptions, conditions, methodology, and risk/opportunity incorporation, MR and UB assumptions in all three EACs (i.e., most likely, best, and worst case EAC). Discussion shall include an assessment of the IMS status and the impact of schedule to the most likely EAC. Include any differences between the most likely management EAC and CBB.

Undistributed Budget Analysis. Identify the components of the

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UB as of the current reporting period. Discuss changes, if any, from the previous IPMR.

3.6.6. Management Reserve Analysis

3.6.7.

. Identify the sources and uses of MR changes during the reporting period. Identify the WBS elements to which MR was applied and the reasons for its application.

Integrated Master Schedule (IMS) Discussion and Analysis

3.6.7.1.

Discuss the IMS, including current month changes, by area below:

Critical/Driving Paths.

3.6.7.2.

Provide an analysis of primary, secondary, and tertiary critical and driving paths. The analysis shall include discussion of the trends of total float and mitigations that have been applied in the current period.

Baseline Schedule Variance.

3.6.7.3.

Discussion of variance to baseline schedule at the total contract level in days.

Schedule Margin

3.6.7.4.

. Discussion of schedule margin(s), if applicable, and any changes in the duration of schedule margins for the reporting period (changes to duration include baseline or forecast).

Task Activity Codes and Data Dictionary

3.6.7.5.

. Discuss any changes to Task Activity Codes and Data Dictionary.

Health Analysis

3.6.8.

. Describe the results of any internal schedule health analysis, if applicable.

Format 3 Discussion, Baseline Changes

3.6.8.1.

Shifts in Time Phasing

3.6.8.2.

. Explain reasons for significant shifts in time phasing of the PMB shown on Format 3.

Changes in Total Budget

3.6.8.3.

. Explain the significant changes in total budget.

Content Changes

3.6.9.

. Explain the content, if any, in AUW.

Format 4 Discussion, Staffing Level Changes

3.6.10.

. Explain the variance between actual and projected staffing for the prior month.

Explain significant shifts in time phasing in the current and future periods.

Cost and Schedule Analysis

3.6.10.1.

General

3.6.10.1.1.

. Explain variances that exceed specified thresholds which are reportable. Explanations of variances shall clearly identify the nature of the problem, significant reasons for cost or schedule variances (i.e., root cause), effects on immediate tasks, impacts on the total contract, and the corrective actions taken or planned.

Corrective Actions

3.6.10.1.2.

. Include explanations of the progress status of the corrective actions if not completed during the reporting period and/or cannot be accomplished as planned.

Cost Variances

• Base…