“To further advance the efficiency of data reporting, CAPE is working jointly with the acquisition community to develop a CSDR and Earned Value Management (EVM) Co-Plan. This effort aligns the CSDR and EVM data reporting structures. Aligning the two data structures will eliminate unnecessary detail from both systems, reduce the burden of reporting, and help contractors set up their financial accounting systems to more accurately and efficiently report data. The Co-Plan option is already available and its use is strongly encouraged.”
-DoD Cost Analysis Improvement Memo, January 9, 2017
DoD Cost Analysis Data Improvement Memo Signed by Dr Morin 2017.01.09
Co-Plan Guidance & Implementation
The CSDR/EVM Co-Plan is a joint effort between the Office of the Secretary of Defense (OSD), Cost Assessment and Program Evaluation (CAPE), and the individual Program Management Offices. The CSDR/EVM Co-Plan will help ensure the reporting requirements and structures are properly defined for both program execution and cost reporting. The major goals of the two organizations, through these Co-Plans, is to reduce the contractor’s administrative reporting burden to the Government, improve data reliability, and reduce post-collection allocation errors within the data.
To the maximum extent possible, the Work Breakdown Structure (WBS) for program execution and the Contractor Reporting Structure (CRS) for cost reporting identified in the CSDR/EVM Co-Plan should be consistent with MIL-STD-881C (current version at time of award). CAPE and the services have developed template plans that may be leveraged as a starting point for the Program Office, and are available on the CADE public website: Standard Plans
The following guidelines should be adhered to during the Co-Planning process:
- The Government Program Office, following their agency procedures, is responsible for drafting the Co-Plan for contracts that meet or exceed both the CSDR and EVM reporting thresholds. The Government Program Office must give CAPE immediate notification of the Co-Plan drafting process.
- The CSDR/EVM Co-Plan, draft Request for Proposal (RFP) language, Resource Distribution Table (RDT), draft CSDR Contract Data Requirements List (CDRL), Acquisition Schedule, and draft IPMR CDRLs must be submitted to the CADE Program Planning Module (PPM) 60 days prior to release of the draft RFP.
- Standard Co-Plans may be used as the starting point for Co-Plan development, and they can be found here: Example Co-Plan
- In addition to implementation on Prime contracts, the Co-Plan format may be used for Program and Subcontract reporting plans.
- Subcontract Co-Plans will only include IPMR and EAC reporting requirements if the PMO directs subcontractors to directly report to the Government.
- If the program identifies a WBS for program management and EVM reporting that is not consistent with MIL-STD-881C and/or the CSDR CRS, the PMO must submit an attachment that outlines the EVM WBS and demonstrates how it will map to the CRS in the “1921” column on the Co-Plan.
The CSDR/EVM Co-Plan must be coordinated with CAPE, Service Cost Directors, Service EV Directors, and the applicable PMO.
- The Co-Plan should be voted on and approved by the PMO, the DCARC Analysts, the CAPE Analyst, the Service Cost Director, the DCARC Director, and the Deputy Director Cost Assessment (DDCA) within the CADE Program Planning Module (PPM). Approval from the Service EVM Directors, the Deputy Director, Earned Value Management, and the Director, Performance Assessments and Root Cause Analyses (PARCA) is optional via the PPM.
- A signed memo from the Program Manager should be included to indicate official approval from the PM to authorize Co-Planning.
- A Post Contract Award meeting should be held as soon as possible after contract award, to include the performing contractor, PMO, DCARC, CAPE and Service Cost and EV Leads, to review the required reporting structure and annotate any revisions to the approved Co-Plan. Additionally, the Integrated Baseline Review (IBR) is another excellent opportunity to adjust the Co-Plan based upon a more complete understanding of risk and performance measurement needs than when the Co-Plan was created.
- The Co-Plan Post Contract Award meeting guide can be found here: CSDR Reporting Policies
- CSDR and IPMR CDRLs must reference the CAPE/PM-Approved Co-Plan number. Standard CSDR and IPMR co-plan CDRL language can be found at Example CCDR Co-Plan CDRLs.
- The PMO must notify DCARC, CAPE, and the Service Cost Directors if the WBS reporting structure changes throughout the life cycle of the program, and a Co-Plan revision will be processed if applicable. Elements selected for IPMR reporting should be updated to reflect the PMO’s programmatic risk and reporting visibility needs throughout the program lifecycle. IPMR reporting level changes do not constitute a change to the Co-Plan and an approved revision is not applicable, unless the changes affect the WBS for cost reporting. The PM should implement the IPMR reporting level changes as needed to ensure relevant and timely performance measurement reporting.
Instructions for Completing DD 2794
The “Co-Plan Process Flowchart” provides a step-by-step breakdown of the Co-Planning process. This flowchart provides guidance to all parties involved in the Co-Plan process and should be followed in order to successfully navigate, coordinate and implement a Co-Plan on contract.