DI-MGMT-81861D

Integrated Program Management Data and Analysis Report (IPMDAR)

The Integrated Program Management Data and Analysis Report (IPMDAR) contains data for measuring contract execution progress on Department of War (DoW) acquisition contracts.

Approval DateMarch 12, 2026

AMSC Number10165

Preparing ActivityOUSD (A&S) ADA

Project NumberMGMT-2025-020

OPR—

DTIC ApplicableNo

GIDEP ApplicableNo

Limitation—

Applicable Forms—

Approval Limitation—

Form Version—

DID Formatfree_text

963C CompliantYes

DISTRIBUTION STATEMENT A: Approved for public release; distribution is unlimited.

Supersedes

DI-MGMT-81861ADI-MGMT-81861BDI-MGMT-81861C

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Description & Purpose

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Application & Interrelationship

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Use & Relationship

The Integrated Program Management Data and Analysis Report (IPMDAR) contains data for measuring contract execution progress on Department of War (DoW) acquisition contracts. The IPMDAR's primary purpose is to reflect current contract performance status and the forecast of future contract performance. This Data Item Description (DID) contains the format, content requirements, and intended use of information for the deliverable resulting from the work task described in the solicitation. This document is used in conjunction with the Contract Performance Dataset (CPD) File Format Specifications (FFS) and Data Exchange Instructions (DEI), and the Schedule Performance Dataset (SPD) FFS and DEI. The IPMDAR Implementation and Tailoring guide provides information on implementing the IPMDAR DID requirements. All reference documents are available on the Office of the Under Secretary of War (OUSW) Acquisition, Policy and Innovation (API) Integrated Program Management (IPM) Division public website.

Preparation Instructions

1USE/RELATIONSHIP

1.1The Integrated Program Management Data and Analysis Report (IPMDAR)The Integrated Program Management Data and Analysis Report (IPMDAR) contains data for measuring contract execution progress on Department of War (DoW) acquisition contracts. The IPMDAR's primary purpose is to reflect current contract performance status and the forecast of future contract performance. This Data Item Description (DID) contains the format, content requirements, and intended use of information for the deliverable resulting from the work task described in the solicitation. This document is used in conjunction with the Contract Performance Dataset (CPD) File Format Specifications (FFS) and Data Exchange Instructions (DEI), and the Schedule Performance Dataset (SPD) FFS and DEI. The IPMDAR Implementation and Tailoring guide provides information on implementing the IPMDAR DID requirements. All reference documents are available on the Office of the Under Secretary of War (OUSW) Acquisition, Policy and Innovation (API) Integrated Program Management (IPM) Division public website (API IPM Division public website: https://www.acq.osd.mil/asda/dpc/api/ipm/index.html).

1.2This DID supersedes DI-MGMT-81861A/B/C

1.3The Integrated Program Management Data and Analysis Report consists of the following three components

1.3.1Contract Performance DatasetProvides performance/execution data from the contractor's existing Earned Value Management System (EVMS).

1.3.2Schedule (Comprised of both the Integrated Master Schedule (IMS) from Native Scheduling tool and the Schedule Performance Dataset)The SPD is derived from the contractor's IMS.

1.3.3Performance Narrative Report (PNR) (Comprised of both the Executive Summary and the Detailed Analysis Report)Provides narrative analysis of data provided in the CPD and the Schedule.

1.4Integrated Program Management Data and Analysis Report Reported DataDefault and alternate configurations are defined in Table 1.

1.4.1Data reported reflects all negotiated contract workData reported reflects all negotiated contract work and includes the total scope of Authorized Unpriced Work (AUW) efforts. AUW is a contract scope change which has been directed by the Government contracting officer but has not yet been fully negotiated/definitized. This includes a value, excluding fee or profit, typically associated with the unpriced contract action.

1.4.2Data reported reflects the output of the contractor's EVMS

1.4.3Data reported in the CPD, Schedule, and PNRData reported in the CPD, Schedule, and PNR must utilize the same, "As of Date" for the same reporting period to maintain data alignment between reports.

1.5Direct Reporting Contractor

1.5.1A Direct Reporting ContractorA Direct Reporting Contractor is any contractor required to provide the IPMDAR directly to the Government. This includes prime contractors, subcontractors, universities, or any other entity with an Earned Value Management (EVM) reporting requirement. Subcontractors, if a direct reporting contractor, shall additionally report to the prime in a manner to support the prime's submission to the Government. This DID does not provide the authority for a prime to obtain subcontractor rate data.

1.6Data Repository

1.6.1Earned Value Management Central Repository (EVM-CR)OUSW API IPM Division maintains a secure website, the Earned Value Management Central Repository (EVM-CR), for the reporting of EVM data. IPMDAR reporting shall be submitted to the EVM-CR. The EVM-CR is housed on an unclassified computer system designed to control sensitive and proprietary contractor data. The system will accept only unclassified data including contracts with EVM data that are marked as Controlled Unclassified Information (CUI) (formerly known as For Official Use Only (FOUO)), Business Sensitive, and/or Proprietary. No classified material shall be provided to the EVM-CR (Classified materials shall be delivered in a Government approved format documented in the contract and per the receiving organization's protocols). Refer to DoD Manual 5200.01 Volume 4 for information regarding designation and marking of CUI.

1.7Electronic Submission and Files

1.7.1Refer to the API IPM Website and the IPMDAR Implementation and Tailoring GuideRefer to the API IPM Website and the IPMDAR Implementation and Tailoring Guide for information about electronic data submission format requirements as defined in the FFS and DEI. The FFS provides clarification for technical requirements of the files themselves and does not supersede data requirements outlined in this document.

1.7.2The CPD shall be formatted in accordance with the applicable DoW-approved FFS and DEI

1.7.3The Schedule, comprised of both the IMS and the SPDThe Schedule, comprised of both the IMS and the SPD, shall be provided electronically as follows:

1.7.3.1The SPD in accordance with the applicable DoW-approved FFS and DEI

1.7.3.2IMS file from the Native Scheduling toolIMS file from the Native Scheduling tool. The Data Dictionary shall be included as part of the contractor's IMS, or in a human-readable file format (e.g., PDF, XLSX, DOCX), containing searchable text.

1.7.4The PNR (Executive Summary and Detailed Analysis)The PNR (Executive Summary and Detailed Analysis) shall be provided electronically in the contractor's human-readable file structure (e.g., DOCX, PDF), containing searchable text.

1.7.5The CPD FFS and SPD FFS define key integration points

1.7.5.1Contract Name(Refer to CPD FFS 2.2.2 (ContractName), SPD FFS 2.2.1 (ContractName))

1.7.5.2Reporting Date(Refer to CPD FFS 2.2.2 (ReportingPeriodID) and 2.2.18 (EndDate), SPD FFS 2.2.1 (ReportingPeriodEndDate) and 2.2.3 (StatusDate))

1.7.5.3Work Breakdown Structure (WBS)(Refer to CPD FFS 2.2.10 (WBSElementID), SPD FFS 2.2.9 (WBSElementID))

1.7.5.4Organizational Breakdown Structure (OBS)(Refer to CPD FFS 2.2.11 (OBSElementID), SPD FFS 2.2.9 (OBSElementID))

1.7.5.5Control Account (CA)(Refer to CPD FFS 2.2.12 (ControlAccountID), SPD FFS 2.2.9 (ControlAccountID))

1.7.5.6Work Package (WP), as required(Refer to CPD FFS 2.2.15 (WorkPackageID), SPD FFS 2.2.9 (WorkPackageID))

1.8SignaturesThe contract program manager, or approved designee, shall sign the signature page for submission with the final PNR or a separate signature page to note the completion of the data submission. This signature confirms the information reported in the provided components is accurate, authoritative, and used by the contractor to manage the program. Electronic signatures are acceptable. The Signature Page shall contain the following statement: "The data contained within the IPMDAR submission is accurate, authoritative, and matches the data in the EVMS of record. Additionally, the Most Likely Estimate at Completion (EAC) is the official program estimate."

1.8.1Proprietary Disclosure StatementA company proprietary disclosure statement is required and shall be provided as part of the PNR submission or separate signature page and shall be notated in the CPD and SPD files. (Refer to CPD FFS 2.2.2 and SPD FFS 2.2.1)

1.9Delivery Timing

1.9.1Monthly Submission RequirementThe IPMDAR data shall be monthly. The reporting frequency shall be specified in Block 16 of the Contract Data Requirement List (CDRL). All reports shall reflect data with the same "As of Date" and shall be provided at any time after the close of the contractor's accounting period, but no later than sixteen (16) government business days after the contractor's accounting period end date.

1.9.1.1Single DeliveryThe CPD, Schedule, and PNR shall be provided together on a single date, unless Incremental Delivery is specified in the CDRL.

1.9.1.2Incremental DeliveryReports may be provided incrementally, including preliminary data, with the number of days for delivery of each submittal tailored in the CDRL. Data delivered is not considered authoritative until the final submission and signature. The recommended incremental delivery process is the Schedule, followed by the CPD and the Executive Summary, Government review of submittals, Government directed Detailed Analysis, Contractor Detailed Analysis delivery, and all final data (Reference the IPMDAR Implementation and Tailoring Guide for an example of the incremental delivery timeline).

2REQUIREMENTS

2.1Common Heading InformationThis section provides information for metadata fields that are common across the datasets (Refer to CPD FFS 2.2.2 and SPD FFS 2.2.1). To prevent CDRL validation errors, these key fields shall remain consistent across submissions. With the exception of Report Period, if a change to a key field is required, it must be coordinated with the Government prior to the next submission.

2.1.1Contractor NameProvide the reporting contractor's name, location (mailing address and zip code), and Commercial and Government Entity (CAGE) or Data Universal Numbering System (DUNS) code.

2.1.2Contract NameProvide the contract name (e.g., Low Rate Initial Production (LRIP) Lots 1-4).

2.1.3Contract NumberProvide the assigned contract number.

2.1.4Contract TypeProvide the contract type (e.g., Cost Plus Fixed Fee, Cost Plus Incentive Fee, Fixed Price Incentive).

2.1.5Effort NameProvide the effort name (e.g., LRIP 1, Contract Line Item Number 1, Task 1). Effort name shall refer to the subdivision of reporting below the contract level.

2.1.6Program NameProvide the program name, or enter the type, model, and series or other military designation of the prime item or items purchased on the contract. The program phase (e.g., development, production) shall also be provided.

2.1.7Report PeriodIdentify the current period covered by the reported data. The CPD and SPD shall reflect the same "As of Date" to maintain data alignment between reports.

2.2Contract Performance DatasetThis section shall include the following:

2.2.1Heading InformationThis section provides information for metadata fields that are resident in the CPD. All values provided in the Heading Information shall include the following:

2.2.1.1Negotiated Contract Cost (NCC)Provide the current dollar value (excluding fee, profit, or cost growth/overruns) on which contractual agreement was reached in the most recently definitized modification. (Refer to CPD FFS 2.2.4)

2.2.1.2Estimated Cost of Authorized Unpriced WorkProvide the total dollar value (excluding fee or profit) of the approved work scope associated with AUW. AUW is a contract scope that is directed by the Government contracting officer but has not yet been fully negotiated/definitized. (Refer to CPD FFS 2.2.4)

2.2.1.3Target FeeProvide the applicable fee, in dollars, that applies to the NCC. (Refer to CPD FFS 2.2.4)

2.2.1.4Target PriceProvide the target price (NCC plus target fee), in dollars, applicable to the definitized contract effort. (Refer to CPD FFS 2.2.4)

2.2.1.5Estimated PriceProvide the estimated final contract price in dollars. The estimated price shall be based on the contractor's Most Likely EAC for all authorized work, including: the appropriate fee, incentive, and cost sharing provisions. If the Contract Funds Status Report (CFSR) is a contract requirement, then this number shall reconcile with the estimated price reported as funding information for the subtotal of contract work authorized (CFSR Blocks 11.g and 12.c) as of the same reporting period.

2.2.1.6Contract CeilingProvide the contract ceiling price applicable to the definitized effort in dollars. This is only applicable to contracts with a ceiling. (Refer to CPD FFS 2.2.4)

2.2.1.7Estimated Contract CeilingProvide the estimated ceiling price applicable to all authorized contractual efforts including both definitized and undefinitized efforts in dollars. This is only applicable to contracts with a ceiling. (Refer to CPD FFS 2.2.4)

2.2.1.8Program Management Estimates at Completion (Best Case, Worst Case, and Most Likely)Provide Program Management EACs in dollars (Refer to CPD FFS 2.2.4). These values are the contractor Program Manager's EACs which may differ from Performance Measurement Baseline (PMB) EAC (Refer to 2.2.2.2.4.1) due to documented risk, opportunities, and other identifiable factors. Program Manager's assessment of contract-level forecast builds upon the monthly updated PMB Level EAC or the Comprehensive EAC (CEAC). When developed, the CEAC will be reported as the Most Likely EAC. EAC = cumulative Actual Cost of Work Performed (ACWP) + Estimate to Complete (ETC) CEAC is periodically developed by the contractor, but at least annually, with a bottom-up assessment of all factors affecting the total cost to complete program objectives. The CEAC is a formal process different from the monthly EAC process. It should include, but not be limited to, ground rules and assumptions, a schedule for completing the CEAC, identification of documentation, and the final approval process.

2.2.1.8.1Best Case Estimate at CompletionProvide the contractor Program Manager's Best Case EAC in dollars, defined as the best-case scenario for the estimate of costs to complete all authorized work on the program. (Refer to CPD FFS 2.2.4)

2.2.1.8.2Worst Case Estimate at CompletionProvide the contractor Program Manager's Worst Case EAC in dollars, defined as the worst-case scenario for the estimate of costs to complete all authorized work on the program. (Refer to CPD FFS 2.2.4)

2.2.1.8.3Most Likely Estimate at CompletionProvide the contractor Program Manager's Most Likely EAC in dollars, defined as the most likely scenario for the estimate of costs to complete all authorized work on the program. (Refer to CPD FFS 2.2.4)

2.2.1.9Original Negotiated Contract CostProvide the dollar value (excluding fee) negotiated for the original contractual scope of work. (Refer to CPD FFS 2.2.4)

2.2.1.10Contract Budget Base (CBB)Provide the CBB in dollars. The CBB shall be defined as the NCC (Refer to 2.2.1.1) plus the estimated cost of AUW (Refer to 2.2.1.2). The CBB excludes Above Target Budget (ATB). (Refer to CPD FFS 2.2.4)

2.2.1.11Total Allocated Budget (TAB)Provide the sum of all budgets, in dollars, allocated to the contract consisting of the PMB plus all MR. The TAB will reconcile directly to the CBB, plus any agreed-to ATB. (Refer to CPD FFS 2.2.4)

2.2.1.12Contract Start DateProvide the date the contractor was authorized to start work on the contract, regardless of the date of contract definitization. (Refer to CPD FFS 2.2.4)

2.2.1.13Contract Definitization DateProvide the date the contract was originally definitized. If the contract is not definitized, the contract definitization date shall be left blank. (Refer to CPD FFS 2.2.4)

2.2.1.14Baseline Completion Date (previously known as Planned Completion Date)Provide 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 and shall reflect the time to complete the work scope. (Refer to CPD FFS 2.2.4)

2.2.1.15Contract Completion DateProvide the contract completion date in accordance with the latest contract modification. (Refer to CPD FFS 2.2.4)

2.2.1.16Forecast Completion Date (previously known as Estimated Completion Date)Provide the contractor program manager's latest forecast completion date. This date represents the projected completion of all effort on the contract, consistent with the Schedule forecast completion date. This date shall be consistent with the Most Likely EAC. (Refer to CPD FFS 2.2.4)

2.2.1.17Over Target Baseline (OTB)/Over Target Schedule (OTS) DateProvide the first report date that all reprogramming adjustments were fully incorporated in the PMB, if applicable. OTB is a new baseline for management when the original objectives cannot be met, and new goals are needed for management purposes. Additionally, an OTB is a TAB that has been formally reprogrammed to include additional performance measurement budget, ATB, in excess of the CBB. The CBB is not adjusted as a result of the OTB. OTS is an updated schedule baseline that extends beyond the contractual milestones, delivery dates, and/or Period of Performance (PoP). (Refer to CPD FFS 2.2.4)

2.2.1.18Calculated ValuesThe following values are calculated and are not reported separately.

2.2.1.18.1Total Contract VarianceProvide the difference between the CBB and the Most Likely EAC. (Refer to 2.2.1.10 and 2.2.1.8.3)

2.2.1.18.2Negotiated Contract ChangesProvide the total cost (excluding fee) of all definitized contract changes which shall be defined as changes that have occurred since definitization of the original contract and is the difference between NCC (Refer to 2.2.1.1) and Original NCC (Refer to 2.2.1.9).

2.2.1.18.3Above Target BudgetProvide the ATB value when applicable. It represents the difference between the TAB and CBB. The ATB reflects all projected budget plus additional MR, if added, in the post-OTB performance measurement budgets. This is used to reconcile to the Budget Adjustments. (Refer to 2.2.2.5.3 and CPD FFS 2.2.24 (ReprogBA_Dollars))

2.2.2Performance DataDirect reporting contractors shall provide data in both dollars and hours. Subcontractors shall report to the prime in a manner to support the prime's submission to the Government.

2.2.2.1StructuresThe following items are resident in the CPD structures and encoded as tables as described in the DEI.

2.2.2.1.1Work Breakdown StructureProvide the contractor's WBS (Refer to CPD FFS 2.2.10). A WBS is a product-oriented family tree composed of hardware, software, services, data, and facilities. The family tree results from systems engineering efforts during the pre-acquisition and acquisition of a defense materiel item.

2.2.2.1.2Organizational Breakdown Structure/Organizational Structure (OS)Provide the contractor's OBS, which is the hierarchical alpha and/or numeric unique coding structure of the contract organization structure. The OS is the arrangement of the organization established to manage the resources tasked with performing the work on a specific contract or program. (Refer to CPD FFS 2.2.11)

2.2.2.1.2.1SubcontractorsSubcontractors with an EVMS flow down requirement shall be considered major subcontractors. Major subcontractors shall be clearly marked in the OBS. (Refer to CPD FFS 2.2.9)

2.2.2.1.3Control AccountsCAs are management control points at which budgets (resource plans) are established, actual costs are accumulated, earned value is assessed, and ETCs are forecasted for management control purposes. It is defined as the point where organizational responsibility is assigned for the accomplishment of a defined segment of work within a single, WBS element. CAs shall have unique identifications (IDs) and names.

2.2.2.1.3.1Provide the list of CAs established at the intersection of the WBS and OBSProvide the list of CAs established at the intersection of the WBS and OBS. CAs shall be traceable to the WBS and OBS, such that each CA is associated with a single WBS element and a single OBS element. (Refer to CPD FFS 2.2.12)

2.2.2.1.3.2Custom Fields may be required for specific information related to CAsCustom Fields may be required for specific information related to CAs. The requirement for custom fields shall be specified in the CDRL. (Refer to CPD FFS 2.2.13 and 2.2.14)

2.2.2.1.4Work PackagesIf WP data is required by the CDRL, WPs shall be traceable to the associated CAs and identified separately from Planning Packages (PP). WPs shall have unique IDs and names. A WP is a natural subdivision of CAs. It is simply a task or grouping of work and is the point at which work is planned, progress is measured, and earned value (i.e., Budgeted Cost for Work Performed (BCWP)) is computed. (Refer to CPD FFS 2.2.15)

2.2.2.1.4.1Custom Fields may be required for specific information related to WPsCustom Fields may be required for specific information related to WPs. The requirement for custom fields shall be specified in the CDRL. (Refer to CPD FFS 2.2.16 and 2.2.17)

2.2.2.1.5Reporting CalendarProvide the list of reporting periods for which detail data is reported. The reporting calendar shall span the time-phasing of the entire baseline and forecast. Accounting period start and end dates and working hours for each accounting period shall be included. (Refer to CPD FFS 2.2.18)

2.2.2.1.6Planning PackagesIf PPs are used, it shall be identified separately from WPs in the appropriate structure. PPs shall have unique IDs and names. A PP is a logical aggregation of future work within a CA that cannot yet be planned in detail at the WP or task level. (Refer to CPD FFS 2.2.15)

2.2.2.1.6.1Custom Fields may be required for specific information related to PPsCustom Fields may be required for specific information related to PPs. The requirement for custom fields shall be specified in the CDRL. (Refer to CPD FFS 2.2.16 and 2.2.17)

2.2.2.1.7Summary Level Planning Packages (SLPP)An aggregation of work for far-term efforts that are not able to be identified at the CA level but can be distributed from UB to a reporting level WBS and OBS element. SLPPs shall have unique IDs and names separately identified from the CAs. (Refer to CPD FFS 2.2.12)

2.2.2.1.7.1Custom Fields may be required for specific information related to SLPPsCustom Fields may be required for specific information related to SLPPs. The requirement for custom fields shall be specified in the CDRL. (Refer to CPD FFS 2.2.13 and 2.2.14)

2.2.2.2Summary DataThe following items shall be represented in the CPD at a summary level.

2.2.2.2.1Indirect CostsIndirect costs include Cost of Money (COM), General and Administrative (G&A), and Overhead (OH). Indirect costs are reported at a summary level in multiple ways.

2.2.2.2.1.1Indirect costs shall be reported as cumulative to-dateIndirect costs shall be reported as cumulative to-date Budgeted Cost for Work Scheduled (BCWS), Budgeted Cost for Work Performed (BCWP), Actual Cost of Work Performed (ACWP), as well as Budget at Completion (BAC) and EAC. (Refer to CPD FFS 2.2.5 and 2.2.6)

2.2.2.2.1.2Indirect costs shall be reported as both non-cumulative time-phased to dateIndirect costs shall be reported as both non-cumulative time-phased to date (unless specified in the CDRL as cumulative to date) and time-phased non-cumulative-to-complete data. Subcontractors typically report fully burdened cost to the prime. Indirect cost breakouts do not require segregation for subcontractor submittals to the Prime. (Refer to CPD FFS 2.2.7 and 2.2.8)

2.2.2.2.2Undistributed BudgetProvide the BAC and EAC applicable to contract work scope that has not yet been distributed in the baseline per the contractor's EVM System Description. UB is a temporary holding account for budget associated with authorized scope that has not been distributed to, or has been removed from, a CA or SLPP. (Refer to CPD FFS 2.2.5)

2.2.2.2.3Provide the PMB subtotals for cumulative-to-date valuesProvide the PMB subtotals for cumulative-to-date values for BCWS, BCWP, ACWP, and Reprogramming Adjustments (Cost Variance (CV), Schedule Variance (SV), and Budget), as well as total values for BAC and EAC. The values provided shall be inclusive of the cumulative totals for UB, OH, G&A, and COM. All values shall be provided in both dollars and hours, as appropriate. Direct reporting contractors shall provide data in both dollars and hours. Subcontractors shall report to the prime in a manner to support the prime's submission to the Government. This DID does not provide the authority for a prime to obtain subcontractor rate data. PMB summary data serves as validation reference values to ensure calculated values match the Contractor's native source data. (Refer to CPD FFS 2.2.5)

2.2.2.2.4Management ReserveProvide the value of the TAB held for management control purposes, risks, opportunities, and unplanned in-scope effort. MR is not part of the PMB. (Refer to CPD FFS 2.2.5)

2.2.2.2.5Custom Summary ElementsCustom Summary Elements may be required for specific information related to a contract. The requirement for custom elements shall be specified in the CDRL. (Refer to CPD FFS 2.2.6)

2.2.2.3Detail DataDetail data shall be comprised of the BCWS, BCWP, ACWP, and ETC, reported by CA unless reporting by WP level is specified in the CDRL. Detail Data shall be identified by Element of Cost (EOC). Provide burdened and direct values for Labor, Material, Other Direct, and Subcontractor costs. Provide values for COM, G&A, and OH, unless the contractor's system does not produce the breakout of an indirect EOC at the CA or WP level. Burdened data shall be consistent with the Add /Non-add configuration settings (Refer to 2.2.2.2.1). Detail Data is reported as both non-cumulative time-phased to-date and time-phased to-complete data. Direct reporting contractors shall provide data in both dollars and hours. Subcontractors shall report to the prime in a manner to support the prime's submission to the Government. (Refer to CPD FFS 2.2.19 through 2.2.23)

2.2.2.3.1Non-Cumulative Time-Phased to Date DataNon-Cumulative time-phased to date values shall be provided for BCWS, BCWP, and ACWP (Refer to CPD FFS 2.2.19, 2.2.20, and 2.2.21). This refers to a CPD delivery with time-phased data reported from contract award. Alternatively, data may be provided Cumulative to Date if specified in the CDRL. (Refer to the FFS and DEI for any further specified encoding direction)

2.2.2.3.2Time-Phased-To-Complete DataTo-complete data shall be provided for both BCWS and ETC as time-phased non-cumulative values. BCWS values shall be time-phased by reporting period starting with the next consecutive reporting period and continuing through the end of the Baseline Completion Date. ETC values shall be time-phased by reporting period starting with the next consecutive reporting period and continuing through the end of the Forecast Completion Date. (Refer to CPD FFS 2.2.22 and 2.2.23)

2.2.2.3.3Indirect CostsDetail data may include indirect costs of COM, G&A, and OH. If included, indirect costs shall be reported as "add" or "non-add" elements. "Add" status means the detail data dollar values do not include burdening for the particular indirect cost being reported, therefore, that particular indirect cost must be added. "Non-Add" status means the detail dollar values include the burdening for the particular indirect cost being reported. (Refer to CPD FFS 2.2.1).

2.2.2.4Calculated ValuesThe following values are calculated.

2.2.2.4.1Cost VariancesThe CVs are a metric that measures cost overrun or cost underrun relative to the program PMB. It is equal to the difference between BCWP and ACWP.

2.2.2.4.2Schedule VariancesThe SVs are a metric for showing schedule performance derived from earned value data. It is the mathematical difference between BCWP and BCWS.

2.2.2.4.3Budget at CompletionThe BAC is the sum of all budgets established for the contract for any given level of the hierarchy (e.g., WP, CA, WBS, OBS, PMB, total contract level).

2.2.2.4.4Estimate at CompletionThe EAC values are calculated by summing the ACWP and ETC values. ETC is the estimated cost to complete remaining authorized contract scope, with consideration of remaining schedule forecasts, resource requirements, projected efficiencies, issues, risks, and opportunities.

2.2.2.4.5Variance at Completion (VAC)The VAC values are calculated by subtracting the EAC values from the BAC values. It represents the amount of expected overrun (negative VAC) or underrun (positive VAC) at completion.

2.2.2.4.6Total Contract Cost VarianceThe sum of the cumulative CV at the PMB level plus the sum of Reprogramming Adjustments CV resulting from OTB implementation. (Refer to 2.2.2.5.1 and CPD FFS 2.2.24 (ReprogCVA_Dollars))

2.2.2.4.7Total Contract Schedule VarianceThe sum of the cumulative SV at the PMB level plus the sum of Reprogramming Adjustments SV resulting from OTB implementation. (Refer to 2.2.2.5.2 and CPD FFS 2.2.24 (ReprogSVA_Dollars))

2.2.2.4.8Hierarchical TotalsThe values associated with the WBS and OBS are calculated by summing the data provided at the CA or WP level (if applicable).

2.2.2.4.9StaffingFull Time Equivalent (FTE) staffing data are calculated by dividing the hours provided at the CA or, if applicable, WP level by the number of hours per period in the calendar.

2.2.2.5Contract Performance Over Target Baseline and/or Over Target Schedule Data Elements(Refer to CPD FFS 2.2.5, 2.2.6, and 2.2.24). Formal reprogramming is a comprehensive replanning of the remaining PMB that results in a total budget and/or a total schedule in excess of contractual requirements. Formal reprogramming is the process that results in an OTB and/or an OTS. Formal Reprogramming results in budget allocations in excess of the CBB and, in some instances, adjustments to previously reported variances.

2.2.2.5.1Reprogramming Adjustments Cost VarianceIf the contractor adjusts or eliminates variances applicable to completed work, the adjustments made to the CVs shall be provided by CA. Note: Adjustments shall be reported as the value of the variance prior to the execution of a Government approved reset.

2.2.2.5.2Reprogramming Adjustments Schedule VarianceIf the contractor adjusts the SVs for completed work, the adjustments made to the SVs shall be provided by CA. Note: Adjustments made shall be reported as the value of the variance prior to the execution of a Government approved reset.

2.2.2.5.3Reprogramming Budget AdjustmentsProvide the total amounts of ATB added for performance measurement purposes as a result of formal reprogramming to include approved MR changes (Refer to CPD FFS 2.2.6). Budget adjustments shall be provided for each impacted CA (Refer to CPD FFS 2.2.24). If there are subsequent OTBs, the budget adjustment values will be added to the previous budget adjustments and reported as a cumulative value. The value of the budget adjustments will consist of the sum of the budgets used to adjust variances applicable to completed work, and any additional budget for remaining work.

2.2.2.5.4Reprogramming AdjustmentsThe values provided shall represent cumulative adjustments for all previous and current reprogramming adjustments, in dollars and hours, as applicable. If a reprogramming adjustment has occurred, it must be reported in all future reports.

2.2.2.5.5Formal Reprogramming TimelinessFormal reprogramming can require more than one month to implement. During formal reprogramming, reporting shall continue, at a minimum, to include ACWP. The last reported cumulative BCWS and BCWP will be maintained in the reporting until the OTB/OTS is implemented.

2.3Schedule (Integrated Master Schedule and Schedule Performance Dataset)Unless otherwise specified, all items below pertain to both the IMS and SPD.

2.3.1General

2.3.1.1Schedule Performance DatasetIt is an electronic machine-readable dataset derived from the IMS.

2.3.1.2Integrated Master ScheduleIt is a fully networked and logically driven schedule capturing the baseline and forecast duration of all discrete program scope. Level of Effort (LOE) may be included or excluded based on the contractor's EVM System Description. All schedule data is integrated with the Statement of Work (SOW), WBS, OBS, EVMS, and Integrated Master Plan (IMP) (if applicable). The IMS has all the data elements required to calculate critical and driving path(s). The IMS encompasses Summary, Intermediate, and Detailed level schedule data.

2.3.1.2.1Summary Master ScheduleA top-level schedule of key tasks and milestones which is a vertically integrated roll up of the intermediate and detailed level data within the IMS that can be traceable to the WBS or IMP (if applicable).

2.3.1.2.2Intermediate SchedulesMid-level contract schedules that include key tasks, milestones, and all associated accomplishments as shown in the summary master schedule. The WBS elements and the IMP events (as applicable) are traceable to display work effort at the intermediate level of summarization. There may be several intermediate schedules that depict varying levels of detail. They shall be vertically integrated roll ups of the detailed level schedules.

2.3.1.2.3Detailed SchedulesThe lowest level of contract tasks that form the network. The detailed schedules shall contain horizontal and vertical integration, as a minimum, at the WP and PP level. The detailed schedules shall include all discrete tasks, WPs and PPs necessary to create a networked schedule capable of identifying a valid Critical Path (CP).

2.3.1.3IntegrationThe integration points that facilitate full integration between the schedule and the CPD are defined in paragraph 1.7.5 and must be consistent in all files.

2.3.1.4Horizontal and Vertical IntegrationHorizontal integration is the logical relationships and time-phasing between tasks and milestones from program start to finish. Vertical integration is the uniformity between various levels of schedule data such that dates are consistent from detail level through intermediate and summary levels. This hierarchy of schedule data is typically modeled with milestones supported by completion criteria consistent with contract documents.

2.3.1.5Relationship/DependencyProvide logical rules between tasks and milestones. Relationships, also called network logic, are modeled in four ways:

2.3.1.5.1Finish to Start (FS)A logical relationship used in the IMS that establishes the following rule between two tasks or milestones: the succeeding task or milestone cannot start until a preceding task or milestone finishes.

2.3.1.5.2Start to Start (SS)A logical relationship used in the IMS that establishes the following rule between two tasks or milestones: the succeeding task or milestone cannot start until a preceding task or milestone starts.

2.3.1.5.3Finish to Finish (FF)A logical relationship used in the IMS that establishes the following rule between two tasks or milestones: the succeeding task or milestone cannot finish until a preceding task or milestone finishes.

2.3.1.5.4Start to Finish (SF)A logic relationship type used in the IMS that establishes the following rule between two tasks or milestones: the succeeding task or milestone cannot complete until a preceding task or milestone starts. Valid use of a start-to-finish relationship is extremely rare in most project schedules.

2.3.1.6External InterfacesThe Schedule shall contain and identify significant external dependencies that involve a relationship or interface with external organizations, including Government-furnished items (e.g., decisions, facilities, equipment, information, and data).

2.3.1.7CalendarsThe Schedule shall contain all calendars that define working and non-working time periods (Refer to SPD FFS 2.2.6, 2.2.7, and 2.2.8). Calendars in the schedule define available and non-work time periods (e.g., holidays, weekends). Calendars can be established and assigned at the program, task(s), and resource (personnel or physical equipment) level. The calendar assigned to tasks and milestones impact duration calculations and forecast dates.

2.3.1.8Schedule ProgressThe schedule shall reflect accurate remaining durations, start dates, and finish dates for all tasks and milestones with respect to the status date (Time-now). (Refer to SPD FFS 2.2.10)

2.3.1.9Retention of DataCompleted tasks and milestones shall not be removed from the schedule.

2.3.2Required ContentThe following items shall be represented in the Schedule:

2.3.2.1Integrated Master Plan Element IdentificationWhen an IMP is contractually required, IMP Element ID coding shall be provided in the Schedule (Refer to SPD FFS 2.2.9). The IMP is a detailed document consisting of business process narratives and an event-based plan consisting of a hierarchy of project Events, with each being supported by specific Accomplishments, and each Accomplishment associated with specific Criteria to be satisfied for its completion.

2.3.2.2MilestonesA unique type of schedule element that has zero-duration. Each milestone listed in the schedule shall have a unique identifier that is consistent throughout the life of the IMS. Each milestone name shall be concise and unique with respect to other names within the schedule. A milestone may mark the start, an interim step, or the end of one or more tasks. (Refer to SPD FFS 2.2.9, 2.4.3 and 2.4.4)

2.3.2.3TasksSchedule elements that have an expected duration greater than zero and may have expected cost and expected resource requirements. The name of each task shall be a unique name that is not repeated which clearly reflects the scope, output, and context (e.g., Feature 1 Design, Feature 2 Design, Feature 3 Design, etc.). Each task listed in the schedule shall have a unique identifier that is consistent throughout the life of the IMS (Refer to SPD FFS 2.2.9). The terms "Task" and "Activity" are considered synonymous.

2.3.2.4DurationProvide the length of time estimated, realized, and/or remaining to accomplish a task.

2.3.2.5Baseline Dates and InformationProvide baseline dates for all items within the schedule consistent with the PMB. Baseline dates in the schedule shall be consistent with the baseline dates in the contractor's EVMS, and CPD. (Refer to SPD FFS 2.2.3 and 2.2.10)

2.3.2.6Control Account/Summary Level Planning Package and Work Package/Planning Package Identification(Refer to SPD FFS 2.2.9)

2.3.2.6.1Provide the CA ID and WP ID for every task in the scheduleProvide the CA ID and WP ID for every task in the schedule that represents scope in PMB. The CA IDs for CAs and SLPPs shall be the same as the CA IDs in the CPD. The WP IDs for WPs and PPs shall be the same as the WP IDs, in the CPD. (Refer to CPD FFS 2.2.12 and 2.2.15)

2.3.2.6.2LOE IdentificationTasks within an LOE work package in the Schedule shall be clearly identified as LOE. LOE shall not impact discrete tasks. LOE is work defined as supportive in nature that lacks measurable output or as a product that cannot be discretely planned and objectively measured. (Refer to SPD FFS 2.2.9 (EarnedValueTechniqueID))

2.3.2.7Schedule Percent CompleteProvide the calculated and, if applicable, physical schedule percent complete values. (Refer to SPD FFS 2.2.10)

2.3.2.7.1The calculated schedule percent completeThe calculated schedule percent complete is a time-based status calculated by the schedule tool without regard to task scope accomplishment. This is not used to status BCWP (i.e., depicts the "time" percent complete based on the forecast completion date, not earned value percent complete based on work accomplished).

2.3.2.7.2The objective schedule physical percent completeThe objective schedule physical percent complete is based on actual work accomplishment.

2.3.2.8Earned Value Technique (EVT)An EVT is a characteristic of a WP. Identify the specific technique (e.g., Milestone Method, Percent Complete, 50/50, 0/100, Units Complete, Apportioned Effort, LOE, etc.) selected to represent the measurement of work scope progress and accomplishment in a WP. (Refer to SPD FFS 2.2.9)

2.3.2.9Total FloatProvide the amount of time a task or milestone can slip before impacting the end date of the driving and/or critical path(s) as established by the forward and backward pass. It is calculated as the difference between a task's or milestone's Late Start (LS) and Early Start (ES), or its Late Finish (LF) and Early Finish (EF). (Refer to SPD FFS 2.2.10)

2.3.2.10Free FloatProvide the amount of time a task or milestone can be delayed before it will impact the forecast of its next closest successor. It is calculated by taking the difference between a task's or milestone's Early Finish date and Early Start date of its next closest successor. (Refer to SPD FFS 2.2.10)

2.3.2.11Driving Path (DP)The DP(s) shall be clearly identified in the Schedule (Refer to SPD FFS 2.2.10). The Government may specify the destinations for DPs. Without Government direction, the contractor will report the DPs to a contractor identified event.

2.3.2.12Critical PathShall be clearly identified in the Schedule. (Refer to SPD FFS 2.2.10)

2.3.2.13Subcontractor TasksIdentify the tasks that are unique to the scope of a major subcontractor, if any. (Refer to SPD FFS 2.2.9)

2.3.2.14Risk Mitigation TasksBoth the Native Schedule and the SPD delivery shall identify items that came from the Risk/Opportunity Management System and include authorized risk mitigation tasks, as applicable. (Refer to SPD FFS 2.2.9 (TaskSubtypeID))

2.3.2.15Schedule Visibility Tasks (SVT)If SVTs are used, they must be clearly and consistently identified. An SVT is a schedule task with no resources that provides management visibility into a timespan that may otherwise be modelled in the IMS with a lag or constrained milestone. An SVT is not part of the budgeted program scope in the PMB and cannot be used for earned value performance. Examples of SVT include wait time and Government review period. (Refer to SPD FFS 2.2.9 (TaskSubtypeID))

2.3.2.16Lead/LagProvide the durations of leads or lags between predecessor and successor tasks. Justification for each lead/lag shall be included in the schedule. A lead is a schedule option that models an overlap (i.e., negative lag) between two logically linked schedule tasks or milestones. A lag is a scheduling option that inserts a delay between a task or milestone and its successor in an IMS. (Refer to SPD FFS 2.2.9 (Comments) and 2.2.14)

2.3.2.17ConstraintsIdentify the constraints applied to tasks. Justification for each constraint shall be included in the Schedule submissions. (Refer to SPD FFS 2.2.9 (Comments) and 2.2.13)

2.3.2.18Early Start (ES)Provide the earliest possible start date for each task or milestone based on the schedule logic, constraints, and durations.

2.3.2.19Early Finish (EF)Provide the earliest possible finish date for each task or milestone based on the schedule logic, constraints, and durations.

2.3.2.20Late Start (LS)Provide the latest date an IMS Task or Milestone can start without delaying the project completion, or other constrained date, based on the logic and durations within the schedule network.

2.3.2.21Late Finish (LF)Provide the latest date an IMS task or milestone can finish without delaying the project completion, or other constrained date, based on the logic and durations within the schedule network.

2.3.2.22Schedule Margin (SM)If SM is used, clearly and consistently identify all SM tasks (Refer to SPD FFS 2.2.9 (TaskSubtypeID)). It is an optional technique for schedule risk management that does not have assigned resources. The SM task duration is justifiable and substantiated with the risk management approach (e.g., risk register, Schedule Risk Assessment (SRA) results, or other risk assessment information).

2.3.2.22.1SM, if used, may only be represented in the scheduleSM, if used, may only be represented in the schedule as the last task before key contractual events, significant logical integration/test milestones, end item deliverables, and/or contract completion.

2.3.2.22.2Changes to SM duration(s)Changes to SM duration(s) must be explained in the Detailed Analysis section of the PNR. (Refer to 2.4.2.13)

2.3.2.23Data Dictionary for Integrated Master ScheduleProvide a list of all contractor defined fields, definitions, and code structures used within the IMS. The Data Dictionary shall be delivered with the initial submission of the Schedule and resubmitted if changes occur to the Data Dictionary or upon request.

2.3.2.24Schedule Risk AssessmentAn SRA shall be provided that predicts the probability of project completion and/or selected interim project milestones (defined in the CDRL or as mutually agreed upon) compared to the contractual PoP dates or current baseline, if there is no specified contractual date.

2.3.2.24.1SRA inputs and results are to be submitted when an SRA is performedSRA inputs and results are to be submitted when an SRA is performed (e.g., prior to an Integrated Baseline Review (IBR), major contractual milestones, significant internal replanning, customer-directed changes, an OTB or OTS, per frequency as specified in the CDRL, and when performed in accordance with the contractor's EVM System Description).

2.3.2.24.2When an SRA is performed, the SRA inputsWhen an SRA is performed, the SRA inputs (e.g., three-point duration estimates, distribution type, integration of risks in the risk register to associated tasks in the IMS, and inputs related to IMS risk integration) shall be provided in custom fields in the IMS. The IMS fields used that contain the inputs shall be described in the Data Dictionary. The summary of the latest SRA results shall be included in the PNR. (Refer to 2.4.2.14)

2.3.3Optional ContentIf required, then the following items shall be represented in the Schedule:

2.3.3.1Custom/User-Defined FieldsCustom/user-defined fields may be required for specific information not otherwise included in the Schedule. The Government may reserve some fields and/or require the contractor to use certain fields for specific information. The requirement for reserved fields shall be specified in the CDRL. (Refer to SPD FFS 2.2.4, 2.2.5, 2.2.11, and 2.2.12)

2.3.3.2ResourcesResource loading may be required as part of the Schedule in either the IMS, or both the SPD and IMS as documented in the CDRL. (Refer to SPD FFS 2.2.16, 2.2.17, 2.2.18, and 2.2.19)

2.4Performance Narrative ReportThe PNR is comprised of the Executive Summary and the Detailed Analysis. The Executive Summary and the Detailed Analysis shall reflect both dollars and hours where applicable or as specified in the CDRL. The PNR shall include the necessary information to validate electronic data received in the CPD matches the contractor's EVM tool of record for the specific reporting period (Refer to 2.2.2.2.3). The Government may request additional specific and/or clarifying information in the following month's report.

2.4.1DeliveryDeliver the PNR as specified in the CDRL. (Refer to 1.9)

2.4.2Executive SummaryThe Executive Summary shall address items listed below. The Executive Summary of the PNR is required regardless of monthly variance reporting selection direction.

2.4.2.1Program/Contract OverviewA brief paragraph containing the program/contract description, PoP, contract value, and contract type (including share ratio, if applicable, and estimated price).

2.4.2.2Contract Performance OverviewOverview of contract performance to include an integrated schedule, cost, and technical performance summary. Significant differences in the CPD and the SPD shall be reconciled and explained in the Executive Summary section of the PNR. Explanations shall include potential impacts and drivers to the Most Likely EAC, contract objectives, and/or PoP, as well as any corrective actions underway, and the following as applicable:

2.4.2.3Contract ModificationsSummary of major contract modifications since last report.

2.4.2.4Baseline ChangesExplain all significant changes to cost/schedule baseline, shifts in time-phasing, changes in total budget, retroactive changes, and content changes categorized by reason.

2.4.2.5Undistributed Budget ChangesIdentify the components of the UB in terms of scope and value as of the current reporting period and the estimated data month the components will be distributed from UB. Discuss changes, if any, from the previous IPMDAR.

2.4.2.6Management Reserve ChangesIdentify the changes to or the allocation of MR during the reporting period by CA and provide a brief explanation for MR value change or allocation.

2.4.2.7Staffing ChangesDescribe major changes to staffing (reported by organization), reasons for changes, and major risks in staffing projections with explanation of impact(s).

2.4.2.8Major Subcontractors/Supplier ChangesIdentify of major subcontractors with EVM flow-down requirements to include those not yet definitized.

2.4.2.9RatesIdentify impact of rate changes to EAC and/or MR at the contract level. Program-level analysis of rates and allocations shall be included whenever direct and/or indirect rates or allocation factors are revised, to include the reasons for rate changes, such as base or allocation changes.

2.4.2.10Authorized Unpriced WorkProvide the scope and value of each element of AUW.

2.4.2.11Critical PathProvide a narrative describing changes impacting the CP(s) to the selected program end milestone and include a mitigation plan.

2.4.2.12Driving PathProvide the destination of DP and a narrative describing changes impacting the DP(s) to the selected tasks/milestones and include a mitigation plan.

2.4.2.13Schedule MarginChanges to SM duration(s) must be explained.

2.4.2.14Schedule Risk AssessmentProvide dates of SRA, results of most recent SRA including assumptions, consequences, and likelihood of schedule impacts from the risk register, probability of result, analysis of results, and actions taken as a result of the analysis. Provide changes to schedule and Most Likely EAC based on SRA results.

2.4.2.15Formal ReprogrammingIf a reprogramming adjustment has occurred, it must be reported in all future reports Formal Reprogramming Analysis (OTB/OTS). If there have been multiple OTBs/OTSs, track and discuss them separately. If formal reprogramming has been implemented, discuss the following.

2.4.2.15.1AuthorizationProcuring activity authorization for the baseline change that resulted in an OTB and/or OTS.

2.4.2.15.2ReasonDiscuss the reasons for the change.

2.4.2.15.3Integrated Program Management Data and Analysis Report ReportingDiscuss how the change affected the IPMDAR reporting (e.g., amount allocated to/from MR, schedule milestones that are inconsistent with contractual milestones, or if adjustments were made to cost and/or schedule variances).

2.4.2.15.4New ParametersIndicate the new TAB value and/or the re-phasing of contractual milestones in the IMS beyond the contractually-required dates, as reported in the current reporting period. If an OTS is incorporated, include a table that identifies the baseline dates before and after the schedule reprogramming for any milestones that have contractually-required dates. Include the contractually-required dates, for reference.

2.4.2.16Contractor Program Manager's Cost and Schedule ForecastExplain the assumptions, conditions, methodology, incorporation of risks/opportunities, and UB assumptions for all three Management EACs (Best, Most Likely, and Worst Case). Discussion shall include an assessment of the Schedule status and the impact to the Most Likely EAC. Include any differences between the Most Likely EAC and CBB. Provide a brief explanation of difference(s) if the Best or Worst Case EACs differ from the Most Likely EAC, or if the Most Likely EAC differs from the PMB EAC. (Refer to 2.2.1.8)

2.4.2.16.1At the contract level, describe programmatic considerationsAt the contract level, describe programmatic considerations that were estimated such as impacts from risks and opportunities and future conditions (e.g., projected rate changes, process improvements, and economic factors) and reported as the program manager's Management EACs.

2.4.2.16.2Discuss the stability and realism of the contractor program manager's Most Likely, Best Case, and Worst Case EACsDiscuss the stability and realism of the contractor program manager's Most Likely, Best Case, and Worst Case EACs and schedule forecast to major milestones in the context of major risks, opportunities, and drivers from prior report.

2.4.2.16.3Comprehensive Estimate at CompletionProvide the month the last CEAC was performed, as well as the month the next CEAC is projected to be performed. (Refer to 2.2.1.8)

2.4.2.17Associated InformationIf requested or specified in the CDRL, provide additional information of interest to the program and/or summary level information to amplify and explain data provided within the IPMDAR (e.g., Schedule Health).

2.4.3Detailed AnalysisThe Detailed Analysis section for the PNR shall address variance analysis reporting as follows.

2.4.3.1Variance Analysis Reporting (VAR)The default reporting level for variance analyses shall be at the CA level unless a higher level is specified in the CDRL. A VAR is a narrative that provides insight into the root cause(s), impact(s), and corrective action(s) for cost and/or schedule issues occurring on a program (See IPMDAR Implementation and Tailoring Guide).

2.4.3.2Variance Analysis CategoriesThe list of requested items for variance analysis will draw from any combination of the following variance categories (See IPMDAR Implementation and Tailoring Guide).

2.4.3.2.1Cost Variances (Current Period and Cumulative)Provide explanations that clearly identify the root cause, impact, and mitigation plan for the CV. If the CV cannot be mitigated, it must be stated and explained. Explanations of CVs shall identify amounts attributable to rate changes separately from amounts applicable to hours worked; amounts attributable to material price changes separately from amounts applicable to material usage; and amounts attributable to overhead rate changes separately from amounts applicable to overhead base changes or changes in the overhead allocation basis.

2.4.3.2.2Schedule Variances (Current Period and Cumulative)Provide explanations that clearly identify the root cause, impact, and mitigation plan for the SV to include impact to any/all DPs and CP. If the SV cannot be mitigated, it must be stated and explained.

2.4.3.2.3Variance at CompletionProvide explanations that clearly identify the root cause, impact, and mitigation plan for the VAC. If the VAC cannot be mitigated, it must be stated and explained.

2.4.3.3Variance Analysis SelectionCandidates for variance analysis reporting shall be selected in accordance with this DID. (Refer to 2.4.3.1 and 2.4.3.2)

2.4.3.4Default Variance ReportingIn absence of Government direction for monthly variance analysis, the contractor shall report and address a total of 15 variance analyses, at the control account level, consistent with the contractor's internal variance analysis process and based on the contractor's assessment of performance drivers and risk. The selected variances shall address the most significant problems from the following areas: current cost, current schedule, cumulative cost, cumulative schedule, and variances at completion. Explanations of variances shall clearly identify the nature of the problem, significant reasons for cost, schedule, or at-completion variances (i.e., root cause), effects on immediate tasks, impacts on the total contract, and the corrective actions taken or planned.

References

API IPM Division public website https://www.acq.osd.mil/asda/dpc/api/ipm/index.html

Figures

Figure Table 1. Default vs Alternate Configuration

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