CHECKLIST ITEMS

YES

NO

REMARKS

I. ORGANIZATION
1. DEFINE ALL THE AUTHORIZED WORK AND RELATED RESOURCES TO MEET THE CONTRACT REQUIREMENTS, USING THE CONTRACT WORK BREAKDOWN STRUCTURE (CWBS) FRAMEWORK.
a. Is only one CWBS used for the contract attach copy of CWBS?
b. Is all contract work included in the CWBS?
c. Are the following elements included in the CWBS (annotate copy of CWBS to show elements below):
(1) Contract products AMD services (if in consonance with US Defence MIL-STD-881 latest edition)?
(2) All CWBS elements specified for external reporting?
(3) CWBS elements to be subcontracted, with identification of subcontractors?
(4) Cost account levels?
2. IDENTIFY THE INTERNAL ORGANIZATIONAL ELEMENTS AND THE MAJOR SUBCONTRACTORS RESPONSIBLE FOR ACCOMPLISHING THE AUTHORIZED WORK.
a. Are all authorized tasks assigned to identified organizational elements? (This must occur at the cost account level as a minimum. Prepare exhibit showing relationships.)
b. Is subcontracted work defined and identified to the appropriate subcontractor within the proper WBS element? (Provide representative example.)
3. PROVIDE FOR THE INTEGRATION OF THE CONTRACTOR'S PLANNING, SCHEDULING, BUDGETING, WORK AUTHORIZATION, AND COST ACCUMULATION SYSTEMS WITH EACH OTHER, THE CWBS, AND THE ORGANIZATIONAL STRUCTURE. (Reference Format 1.)
a. Are the contractor's management control systems listed above integrated with each other, the CWBS and the organizational structure at the following levels:
(1) Total contract?
(2) Cost account?

4. IDENTIFY THE MANAGERIAL POSITIONS RESPONSIBLE FOR CONTROLLING OVERHEAD (INDIRECT COSTS).
a. Are the following organizational elements and managers clearly identified:
(1) Those responsible for the establishment of budgets and assignment of resources for overhead performance?
(2) Those responsible for overhead performance control of related costs?
b. Are the responsibilities and authorities of each of the above organizational elements or managers clearly defined?
5. PROVIDE FOR INTEGRATION OF THE CONTRACT WORK BREAKDOWN STRUCTURE WITH THE CONTRACTOR'S FUNCTIONAL ORGANIZATIONAL STRUCTURE IN A MANNER THAT PERMITS COST AND SCHEDULE PERFORMANCE MEASUREMENT FOR CONTRACT WORK BREAKDOWN STRUCTURE AND ORGANIZATIONAL ELEMENTS.
a. Is each cost account assigned to a single organizational element directly responsible for the work and identifiable to a single element of the CWBS?
b. Are the data elements for measuring performance (BCWS, BCWP, ACWP, BAC, EAC, and associated variances) available at the levels selected for control and analysis?
II. PLANNING AND BUDGETING
1. SCHEDULE THE AUTHORIZED WORK IN A MANNER THAT DESCRIBES THE SEQUENCE OF WORK AND IDENTIFIES THE SIGNIFICANT TASK INTERDEPENDENCIES REQUIRED TO MEET THE DEVELOPMENT, PRODUCTION, AND DELIVERY REQUIREMENTS OF THE CONTRACT.
a. Does the scheduling system contain (Prepare exhibit showing traceability from contract task level to work package schedules.):
(1) A master program schedule?
(2) Intermediate schedules, as required, which provide a logical sequence from the master schedule to the cost account level?
(3) Detailed schedules which support cost account and work package start and completion dates/events?
b. Are significant decision points, constraints, and interfaces identified as key milestones?
c. Does the scheduling system provide for the identification of work progress against technical and other milestones, and also provide for forecasts of completion dates of scheduled work?
d. Are work packages formally scheduled in terms of physical accomplishment by month, week, or day, as appropriate?

2. IDENTIFY PHYSICAL PRODUCTS, MILESTONES, TECHNICAL PERFORMANCE GOALS, OR OTHER INDICATORS THAT WILL BE USED TO MEASURE OUTPUT.
a. Are meaningful indicators identified for use in measuring the status of cost and schedule performance?
b. Does the contractor's system identify and measure work accomplishment against the schedule plan? (Provide representative examples.)
c. Are current work performance indicators and goals relatable to original goals as modified by contractual changes, replanning, and reprogramming actions? (Provide exhibit showing incorporation of changes to original indicators and goals.)
3. ESTABLISH AND MAINTAIN A TIME­PHASED BUDGET BASELINE AT THE COST ACCOUNT LEVEL AGAINST WHICH CONTRACT PERFORMANCE CAN BE MEASURED. WHERE APPLICABLE, INITIAL BUDGETS ESTABLISHED FOR THIS PURPOSE SHALL BE BASED ON THE NEGOTIATED CONTRACT COST. ANY OTHER AMOUNT USED FOR PERFORMANCE MEASUREMENT PURPOSES MUST BE RECOGNISED FORMALLY BY BOTH THE CONTRACTOR AND THE COMMONWEALTH. (Reference Formats 2 and 8.)
a. Does the performance measurement baseline consist of the following:
(1) Time-phased cost account budgets?
(2) Higher level CWBS budget elements (where budgets are not yet broken down into cost account budgets)?
(3) Undistributed budget, if any?
(4) Indirect budgets, if not included in the above?
b. Is the entire contract planned in time-phased cost accounts to the extent practicable?
c. In the event that future contract effort cannot be defined in sufficient detail to allow the establishment of cost accounts, is the remaining budget assigned to the lowest practicable CWBS level elements for subsequent distribution to cost accounts?
d. Does the contractor require sufficient detailed planning of cost accounts to constrain the application of budget initially allocated for future effort to current effort? (Explain constraints.)
e. Are cost accounts opened and closed based on the start and completion of work contained therein?
4. ESTABLISH BUDGETS FOR ALL AUTHORIZED WORK WITH SEPARATE IDENTIFICATION OF COST ELEMENTS (LABOR, MATERIAL, ETC).
a. Does the budgeting system contain: (Provide exhibit.)
(1) The total budget for the contract (including estimates for authorized but unpriced work)?

6. PROVIDE THAT THE SUM OF ALL WORK PACKAGE BUDGETS PLUS PLANNING PACKAGE BUDGETS WITHIN A COST ACCOUNT EQUALS THE COST ACCOUNT BUDGET. (Reference Format 2.)
a. Does the sum of all work package budgets plus planning package budgets within cost accounts equal the budgets assigned to those cost accounts?
7. IDENTIFY RELATIONSHIPS OF BUDGETS OR STANDARDS IN UNDERLYING WORK AUTHORIZATION SYSTEMS TO BUDGETS FOR WORK PACKAGES.
a. Where engineering standards or other internal work measurement systems are used, is there a formal relationship between these values and work package budgets? (Provide samples showing relationships.)
b. Where "learning" is used in developing underlying budgets, is there a direct relationship between anticipated learning and time-phased budgets?
8. IDENTIFY AND CONTROL LEVEL OF EFFORT ACTIVITY BY TIME-PHASED BUDGETS ESTABLISHED FOR THIS PURPOSE. ONLY THAT EFFORT WHICH CANNOT BE IDENTIFIED AS MEASURED EFFORT OR AS APPORTIONED EFFORT WILL BE CLASSED AS LOE. (Reference Format 6.)
a. Are time-phased budgets established for planning and control of level of effort activity by category of resource, for example, type of manpower and/or material? (Explain method of control and analysis)
b. Is work properly classified as measured effort, LOE, or apportioned effort and appropriately separated?
9. ESTABLISH OVERHEAD BUDGETS FOR THE TOTAL COSTS OF EACH SIGNIFICANT ORGANIZATIONAL COMPONENT WHOSE EXPENSES WILL BECOME INDIRECT COSTS. REFLECT IN THE CONTRACT BUDGETS AT THE APPROPRIATE LEVEL, THE AMOUNTS IN OVERHEAD POOLS THAT ARE PLANNED TO BE ALLOCATED TO THE CONTRACT AS INDIRECT COSTS. (Reference Format 7.)
a. Are overhead budgets (or projections) established on a facility-wide basis at least annually for the life of the contract?
b. Are overhead budgets established for each organization which has authority to incur overhead costs?
c. Are all elements of expense identified to overhead cost budgets or projections?
d. Where applicable, are overhead budgets and costs managed according to the contractor's agreement with the Defence for the management of overhead costs?
e. Is the anticipated (firm and potential) business base projected in a rational, consistent manner? (Explain.)

f. Are overhead cost budgets established on a basis consistent with the anticipated direct business base?
g. Are the requirements for all items of overhead established by rational, traceable processes?
h. Are the overhead pools formally and adequately identified? (Provide a list of the pools.)
i. Are the organizations and items of cost assigned to each pool identified?
j. Are projected overhead costs in each pool and the associated direct costs used as the basis for establishing interim rates for allocating overhead to contracts?
k. Are projected overhead rates applied to the contract beyond the current year based on:
(1) Contractor financial periods, eg., annual?
(2) The projected business base for each period?
(3) Contemplated overhead expenditure for each period based on the best information currently available?
l. Are overhead projections adjusted in a timely manner to reflect:
(1) Changes in the current direct and projected base?
(2) Changes in the nature of the overhead requirements?
(3) Changes in the overhead pool and/or organization structure?
m. Are the WBS and organizational levels for application of the projected overhead costs identified?
10. IDENTIFY MANAGEMENT RESERVES AND UNDISTRIBUTED BUDGET.
a. Is all management reserve budget identified and excluded from the performance measurement baseline?
b. Are records maintained to show how management reserve budget is used? (Provide exhibit.)
c. Is undistributed budget limited to contract effort which cannot yet be planned to CWBS elements at or below the level specified for reporting to the Defence?
d. Are records maintained to show how undistributed budget is controlled? (Provide exhibit.)

11. PROVIDE THAT THE CONTRACT TARGET COST PLUS THE ESTIMATED COST OF AUTHORISED UNPRICED WORK IS RECONCILED WITH THE SUM OF ALL INTERNAL CONTRACT BUDGETS AND MANAGEMENT RESERVES. (Reference Formats 3, 4, and 5.)
a. Does the contractor's systems description or procedures require that the performance measurement baseline plus management reserve budget equal the contract budget base?
b. Do the sum of the cost account budgets for higher level CWBS elements, undistributed budget, and management reserves reconcile with the contract target cost plus the estimated cost for authorized unpriced work?
III. ACCOUNTING
1. RECORD DIRECT COSTS ON AN APPLIED OR OTHER ACCEPTABLE BASIS IN A MANNER CONSISTENT WITH THE BUDGETS IN A FORMAL SYSTEM THAT IS CONTROLLED BY THE GENERAL BOOKS OF ACCOUNT.
a. Does the accounting system provide a basis for auditing records of direct costs chargeable to the contract?
b. Are elements of direct cost (labour, material, and so forth) accumulated within cost accounts in a manner consistent with their budgets using recognized, acceptable costing techniques and controlled by the general books of account?
2. SUMMARIZE DIRECT COSTS FROM COST ACCOUNTS INTO THE WBS WITHOUT ALLOCATION OF A SINGLE COST ACCOUNT TO TWO OR MORE WBS ELEMENTS. (Reference Format 3.)
a. Is it possible to summarize direct costs from the cost account level through the CWBS to the total contract level without allocation of a lower level CWBS element to two or more higher level CWBS elements? (This does not preclude the allocation of costs from a cost account containing common items to appropriate using cost accounts.)
3. SUMMARIZE DIRECT COSTS FROM THE COST ACCOUNTS INTO THE CONTRACTOR'S FUNCTIONAL ORGANIZATIONAL ELEMENTS WITHOUT ALLOCATION OF A SINGLE COST ACCOUNT TO TWO OR MORE ORGANIZATIONAL ELEMENTS. (Reference Format 4.)
a. Is it possible to summarize direct costs from the cost account level to the highest functional organizational level without allocation of a lower level organization's cost to two or more higher level organizations? (This does not preclude the allocation of costs from a cost account containing minor non-organisational work to the appropriate functional organizations.)

4. RECORD ALL INDIRECT COSTS WHICH WILL BE ALLOCATED TO THE CONTRACT.
a. Does the cost accumulation system provide for summarization of indirect costs from the point of allocation to the contract total?
b. Are indirect costs accumulated for comparison with the corresponding budgets?
c. Do the lines of authority for incurring indirect costs correspond to the lines of responsibility for management control of the same components of costs? (Explain controls for fixed and variable indirect costs.)
d. Are indirect costs charged to the appropriate indirect pools and incurring organisation?
e. Are the bases and rates for allocating costs from each indirect pool consistently applied?
f. Are the bases and rates for allocating costs from each indirect pool to commercial work consistent with those used to allocate such costs to Commonwealth contracts?
g. Are the rates for allocating costs from each indirect cost pool to contracts updated as necessary to ensure a realistic monthly allocation of indirect costs without significant year-end adjustments?
h. Are the procedures for identifying indirect costs to incurring organizations, indirect cost pools, and allocating the costs from the pools to the contracts formally documented and followed?
5. IDENTIFY THE BASES FOR ALLOCATING THE COST OF APPORTIONED EFFORT.
a. Is effort which is planned and controlled in direct relationship to cost accounts or work packages identified as apportioned effort?
b. Are methods for applying apportioned effort costs to cost accounts applied consistently, and documented in an established procedure and followed?
6. IDENTIFY UNIT COSTS, EQUIVALENT UNIT COSTS, OR LOT COSTS WHEN APPLICABLE.
a. Does the contractor's system provide unit costs, equivalent unit or lot costs in terms of labor, material, other direct, and indirect costs?
b. Does the contractor have procedures which permit identification of recurring or nonrecurring costs, as necessary?

7. THE CONTRACTOR'S MATERIAL ACCOUNTING SYSTEM SHALL PROVIDE FOR THE FOLLOWING: ACCURATE COST ACCUMULATION AND ASSIGNMENT OF COSTS TO COST ACCOUNTS IN A MANNER CONSISTENT WITH THE BUDGETS, USING RECOGNISED AND ACCEPTABLE COSTING TECHNIQUES; DETERMINATION OF PRICE VARIANCES BY COMPARING PLANNED VERSUS ACTUAL COMMITMENTS; COST PERFORMANCE MEASUREMENT AT THE TIME MOST SUITABLE FOR THE CATEGORY OF MATERIAL INVOLVED, BUT NO EARLIER THAN THE TIME OF ACTUAL RECEIPT OF MATERIAL; DETERMINATION OF COST VARIANCES ATTRIBUTABLE TO THE EXCESS USAGE OF MATERIAL; DETERMINATION OF UNIT OR LOT COSTS WHEN APPLICABLE; AND FULL ACCOUNTABILITY FOR ALL MATERIAL PURCHASED FOR THE CONTRACT, INCLUDING THE RESIDUAL INVENTORY.
a. Does the contractor's system provide for accurate cost accumulation and assignment to cost accounts in a manner consistent with the budgets using recognised, acceptable costing techniques?
b. Are material costs reported within the same period as that in which BCWP is earned for that material?
c. Does the contractor's system provide for determination of price variance by comparing planned versus actual commitments?
d. Is cost performance measurement at the point in time most suitable for the category of material involved, but no earlier than the time of actual receipt of material?
e. Does the contractor's system provide for the determination of cost variances attributable to the excess usage of material?
f. Does the contractor's system provide unit or lot costs when applicable?
g. Are records maintained to show full accountability for all material purchased for the contract (including residual inventory)?
IV. ANALYSIS
1. IDENTIFY AT THE COST ACCOUNT LEVEL ON A MONTHLY BASIS USING DATA FROM OR RECONCILABLE WITH, THE ACCOUNTING SYSTEM: BUDGETED COST FOR WORK SCHEDULED (BCWS) AND BUDGETED COST FOR WORK PERFORMED (BCWP); BUDGETED COST FOR WORK PERFORMED AND APPLIED (ACTUAL WHERE APPROPRIATE) DIRECT COSTS FOR THE SAME WORK; VARIANCES RESULTING FROM THE ABOVE COMPARISONS BETWEEN BCWS AND BCWP AND BETWEEN BCWP AND APPLIED OR ACTUAL DIRECT COSTS CLASSIFIED IN TERMS OF LABOUR, MATERIAL, OR OTHER APPROPRIATE ELEMENTS TOGETHER WITH THE REASONS FOR SIGNIFICANT VARIANCES.
a. Does the contractor's system include procedures for measuring performance of the organization responsible for the cost account and are they followed? (Provide typical example.)

b. Does the contractor's system include procedures for measuring the performance of critical subcontractors?
c. Is cost and schedule performance measurement done in a consistent, systematic manner?
d. Are the actual costs used for variance analysis reconcilable with data from the accounting system?
e. Is BCWP calculated in a manner consistent with the way work is planned? (For example, if BCWS is planned on a measured basis, is BCWP calculated on a measured basis using the same rates and values?)
f. Does the contractor have variance analysis procedures and a demonstrated capability for identifying (at the cost account and other appropriate levels) cost and schedule variances resulting from the system, (provide examples) which:
(1) Identify and isolate causes of favourable and unfavourable cost and schedule variances?
(2) Evaluate the impact of schedule changes, work around, etc.?
(3) Evaluate the performance of operating organizations?
(4) Identify potential or actual overruns and underruns?
2. IDENTIFY ON A MONTHLY BASIS, IN THE DETAIL NEEDED BY MANAGEMENT FOR EFFECTIVE CONTROL, BUDGETED INDIRECT COSTS, ACTUAL INDIRECT COSTS, AND THE COST VARIANCES ALONG WITH THE REASONS FOR SIGNIFICANT VARIANCES. (Reference Format 7.)
a. Are variances between budgeted and actual indirect costs identified and analysed at the level of assigned responsibility for their control (indirect pool, department, etc.)?
b. Does the contractor's cost control system provide for capability to identify the existence and causes of cost variances resulting from:
(1) Incurrence of actual indirect costs in excess of budgets, by element of expense?
(2) Changes in the direct base to which overhead costs are allocated?
c. Are management actions taken to reduce indirect costs where there are significant adverse variances?
3. SUMMARIZE THE DATA ELEMENTS AND ASSOCIATED VARIANCES LISTED IN 1 AND 2, ABOVE, THROUGH THE CONTRACTOR ORGANIZATION AND WBS TO THE REPORTING LEVEL SPECIFIED IN THE CONTRACT. (Reference Formats 2, 3, 4, 5.)
a. Are data (BCWS, BCWP, and ACWP) progressively summarized from the detail level to the contract level through the CWBS? (Provide exhibit.)

b. Are data elements summarized through the functional organizational structure for progressively higher levels of management? (Provide exhibit.)
c. Are the data reconcilable between internal summary reports and reports forwarded to the Defence?
d. Are procedures for variance analysis documented and consistently applied at the cost account level and selected WBS and organizational levels at lease monthly as a routine task? (Provide examples.)
4. IDENTIFY SIGNIFICANT DIFFERENCES ON A MONTHLY BASIS BETWEEN PLANNED AND ACTUAL SCHEDULE ACCOMPLISHMENT AND THE REASONS.
a. Does the scheduling system identify in a timely manner the status of work? (Provide representative examples.)
b. Does the contractor use objective results, design reviews, and tests to track schedule performance? (Provide examples.)
5. IDENTIFY MANAGERIAL ACTIONS TAKEN AS A RESULT OF CRITERIA ITEMS 1 THROUGH 4, ABOVE.
a. Are accurate cost and schedule performance measurement and analysis provided to the contractor's managers in a timely and useable manner? (Provide examples)
b. Is the information in "a" above, being used by the contractor's managers to identify reasons for significant variances and to initiate appropriate corrective actions? (Provide examples)
c. Are there procedures for monitoring action items and corrective actions to the point of resolution and are these procedures being followed?
6. BASED ON PERFORMANCE TO DATE, ON COMMITMENT VALUES FOR MATERIAL, AND ON ESTIMATES OF FUTURE CONDITIONS, DEVELOP REVISED ESTIMATES OF COST AT COMPLETION FOR WBS ELEMENTS IDENTIFIED IN THE CONTRACT AND COMPARE THESE WITH THE CONTRACT BUDGET BASE AND, WHERE APPLICABLE, THE LATEST STATEMENT OF FUNDS REQUIREMENTS REPORTED TO THE COMMONWEALTH. (Reference 2, 3, 4, 5, 10 and 11.)
a. Are estimates at completion based on:
(1) Performance to date?
(2) Actual costs to date?
(3) Knowledgeable projections of future performance?
(4) Estimates of the cost for contract work remaining to be accomplished considering economic escalation?

b. Are the overhead rates used to develop the contract cost estimate to complete based on:
(1) Historic experience?
(2) Contemplated management improvements?
(3) Projected economic escalation?
(4) The anticipated business volume?
c. Are estimates at completion generated with sufficient frequency to provide identification of future cost problems in time for possible corrective or preventive actions by both the contractor and the Defence Project Authority?
d. Are estimates developed by program personnel coordinated with those responsible for overall plant management to determine whether required resources will be available in accordance with revised planning?
e. Are estimates at completion generated by appropriate personnel for the following levels:
(1) Cost accounts?
(2) Major functional areas of contract effort?
(3) Major subcontracts?
(4) CWBS elements contractually specified for reporting of status to the Defence? (Lowest level only.)
(5) Total contract (all authorized work)?
f. Are the latest revised estimates of costs at completion compared with the established budgets at appropriate levels and causes of variances identified?
g. Are estimates at completion generated in a rational, consistent manner? Are procedures established for appropriate aspects of generating estimates of costs at completion?
h. Are estimates of costs at completion utilized in determining contract funding requirements and reporting them to the Defence?
i. Are the contractor's estimates of costs at completion reconcilable with cost data reported to the Defence?
V. REVISIONS & ACCESS TO DATA
1. INCORPORATE EXPEDITIOUSLY CONTRACTUAL CHANGES, RECORDING THE EFFECTS OF SUCH CHANGES IN BUDGETS AND SCHEDULES. IN THE DIRECTED EFFORT BEFORE NEGOTIATION OF A CHANGE, BASE SUCH REVISIONS ON THE AMOUNT ESTIMATED AND BUDGETED TO THE FUNCTIONAL ORGANIZATIONS.
a. Are authorized changes being incorporated in a timely manner?
b. Are all affected work authorizations, budgeting, and scheduling documents amended to properly reflect the effects of authorized changes? (Provide examples.)

c. Are internal budgets for authorized, but not priced changes based on the contractor's resource plan for accomplishing the work?
d. If current budgets for authorized changes do not sum to the negotiated cost for the changes, does the contractor compensate for the differences by revising the undistributed budget, management reserve budget, budgets established for work not yet started, or by a combination of these?
2. RECONCILE ORIGINAL BUDGETS FOR THOSE ELEMENTS OF THE WBS IDENTIFIED AS PRICED LINE ITEMS IN THE CONTRACT, AND FOR THOSE ELEMENTS AT THE LOWEST LEVEL OF THE PROGRAM WBS, WITH CURRENT PERFORMANCE MEASUREMENT BUDGETS IN TERMS OF THE FOLLOWING: CHANGES TO THE AUTHORIZED WORK, AND INTERNAL REPLANNING IN THE DETAIL NEEDED BY MANAGEMENT FOR EFFECTIVE CONTROL. (Reference Formats 8 and 9.)
a. Are current budgets resulting from changes to the authorized work and/or internal replanning, reconcilable to original budgets for specified reporting items?
3. PROHIBIT RETROACTIVE CHANGES TO RECORDS PERTAINING TO WORK PERFORMED THAT WOULD CHANGE PREVIOUSLY REPORTED AMOUNTS FOR DIRECT COSTS, INDIRECT COSTS, OR BUDGETS, EXCEPT FOR CORRECTION OF ERRORS AND ROUTINE ACCOUNTING ADJUSTMENTS.
a. Are retroactive changes to direct costs and indirect costs prohibited, except for the correction of errors and routine accounting adjustments?
b. Are direct or indirect cost adjustments being accomplished in accordance with accounting procedures acceptable to the Commonwealth?
c. Are retroactive changes to BCWS and BCWP prohibited except for correction of errors or for normal accounting adjustments?
4. PREVENT REVISIONS TO THE CONTRACT BUDGET BASE EXCEPT FOR COMMONWEALTH-DIRECTED CHANGES TO CONTRACTUAL EFFORT.
a. Are procedures established to prevent changes to the contract budget base (see definition) other than those authorized by the Project Authority?
b. Is authorization of budgets in excess of the contract budget base controlled formally and done with the full knowledge and recognition of the Project Authority? Are the procedures adequate?

5. DOCUMENT, INTERNALLY, THE CHANGES TO THE PERFORMANCE MEASUREMENT BASELINE AND NOTIFY THE COMMONWEALTH EXPEDITIOUSLY THROUGH PRESCRIBED PROCEDURES.
a. Are changes to the performance measurement baseline made as a result of contractual redirection, formal reprogramming, internal replanning, application of undistributed budget, or the use of management reserve properly documented and reflected in the Cost Performance Report?
b. Do procedures specify under what circumstances replanning of open work packages may occur, and the methods to be followed? Are those procedures adhered to?
c. Are retroactive changes to budgets for completed work specifically prohibited in an established procedure and is this procedure adhered to?
d. Are procedures in existence that control replanning of unopened work packages and are these procedures adhered to?
6. PROVIDE THE COMMONWEALTH'S REPRESENTATIVES WITH ACCESS TO THE INFORMATION AND SUPPORTING DOCUMENTS NECESSARY TO DEMONSTRATE COMPLIANCE WITH THE CSCSC.
a. Does the contractor provide access to all pertinent records to the CSCSC Review Team and surveillance personnel?