Financial Implications of
Contracting for Acquisition
Programs
Professor Gerry Land
CPA, CDFM-A
Defense Acquisition University
Capital & Northeast Region
Fort Belvoir, VA
(703) 805-3755; DSN 655-3755
E-mail: gerry.land@dau.mil
Workshop #45 2010 PDI – June 2010
1
Workshop Topics
• Basic Contracting Information
–
–
–
–
Contract Families and Types in those Families
Characteristics of Contract Types
Elements of Contract Types
Broad Policies of Contracting
• Budgeting for Acquisition Contracts
• Special Topics
–
–
–
–
–
Multi-Year Contracts
Planning for Contract Award
Unique Contract Provisions and Clauses
“Contracting” Through use of MIPRs
Management of on-going Acquisition Contracts
• Summary
2
Two Families of Contracts
• Fixed Price Contracts
– Provides for firm price or, in appropriate cases, an
adjustable price
– Contractor’s profit built into price
– Use when specific requirements known before award
• Cost Reimbursement Contracts
– Provides for payment of allowable incurred costs
– Contractor’s profit = fee
– Use when uncertainties in contract performance
prevent sufficiently accurate estimate of costs for
fixed-price contract
3
Two Families of Contracts
Types Within the Families
Fixed Price Family
Types
Cost Reimbursement Family
Types
Firm Fixed Price (FFP)
Cost Plus Fixed Fee (CPFF)
Fixed Price (EPA)
Cost Plus Incentive Fee (CPIF)
Fixed Price Incentive (FPI) Cost Plus Award Fee (CPAF)
4
Characteristics of Contract Families
Cost
Reimbursement
Fixed Price
Contractor’s Promise
Best Efforts
Deliver specifics
Financial Risk to Contractor
Low
High
Financial Risk to Government
High
???
Cash Flow to Contractor
As Cost Incurred
On Delivery
Progress Payments
Performance Based Payments
-----------
% Incurred
Milestones
(Preferred)
Government Administration
High
Low
Fee or Profit ?
Fee
Profit
5
Elements of Contract Types
• Firm Fixed Price (FFP)
– Negotiated Price (Includes cost and profit)
• Fixed Price Economic Price Adjustment (FP-EPA)
– Negotiated Price (Includes cost and profit)
– Price Adjustment (+ or - based on stated economic conditions)
• Fixed Price Incentive (FPI)
–
–
–
–
Target Cost
Target Profit
Share Ratio (Government / Contractor)
Ceiling Price
6
Elements of Contract Types
(Continued)
• Cost Plus Fixed Fee (CPFF)
– Estimated Cost
– Fixed Fee
• Cost Plus Award Fee (CPAF)
– Estimated Cost
– Base Fee (< 3% of estimated cost)
– Award Fee Pool
• Cost Plus Incentive Fee (CPIF)
–
–
–
–
–
Target Cost
Target Fee
Share Ratio (Government / Contractor)
Minimum Fee
Maximum Fee
7
Schematics Showing
Elements of Contract Types
FFP
FPIF
0/100 Share
Target
Profit
Profit
Fee Adjustment
Formula (Ratio)
(PTA)
Ceiling
Price
Cost
Target Cost
CPIF
CPFF
Fixed
Fee
100/0 Share
Max Fee
Target
Fee
Fee Adjustment
Formula (Ratio)
Max
Fee
Award Fee Pool
Base
Fee
Min Fee
Estimated Cost
CPAF
Target Cost
Base Fee (0-3%)
Estimated Cost
8
Broad Policies Relative to
Contracts
• Contracting Officers have relatively broad discretion in
determining best type contract for a particular requirement
• Contract type selected should be based on appropriate
criteria
• Contract should promote Government’s interests and
motivate contractor to achieve objectives
• Restrictions on contract types:
– “Cost-Plus-Percentage-of-Cost” contracts are not authorized
– Fixed Price development contracts > $25M must be approved by
USD (AT&L)
– Limitations on Fees for Cost Reimbursement Contracts
• CPAF – Base Fee may be “0-3%” of the estimated cost
• CPFF – Maximum Fixed Fee Percentages
 R&D Effort: 15%
 Production: 10%
 Architectural & Engineering (A&E) : 6%
9
Factors in Selecting Type Contract
For Acquisition Programs
• Timing on the acquisition continuum
• Degree of complexity to satisfy requirement
• Risk of successful performance
• Shared responsibility of risk involved
• Cost, schedule, performance and other incentives
• Fair and reasonable prices through competition
• Contracting Officer determines “best” contract type
for required work effort and “most reasonable” cost
to the government
10
Defense Acquisition Management System
With Emphasis on Contract Type Appropriate to Phase
• The Materiel Development Decision precedes entry into any
phase of the acquisition management system
• Entrance Criteria met before entering phase
User Needs
Technology Opportunities & Resources
A
ICD
Materiel
Solution
Analysis
B
Technology
Development
C
Engineering and
Manufacturing Development
CDD
Materiel
Development
Decision
AoA
PDR
Pre-Systems Acquisition
CPFF
FFP (LOE)
• Evolutionary Acquisition or Single Step to Full Capability
PDR
Production &
Deployment
CPD
Post PDR
Assessment
CDR
or
CPFF
CPIF
IOC
Operations &
Support
FRP
Decision
Review
Post CDR
Assessment
Sustainment
Systems Acquisition
CPAF
FOC
FPI
FFP
FPI
FFP
Generally Preferred Contract Type For Different Phases
PDR: Preliminary Design Review
CDR: Critical Design Review
FRP: Full Rate Production
IOC: Initial Operational Capability
FOC: Full Operational Capability
Based on DoDI 5000.02; 8 Dec 08
11
Cost and Pricing
• Government policy is to pay a “fair and
reasonable” price for goods and services for
which a contract is awarded
• One responsibility of the contracting officer is
to determine the “fair and reasonable” price
• Key Question: What is a “fair and reasonable”
price and how is it determined?
12
Price Analysis vs. Cost Analysis
Performed by Government Contracting Officer
Price Analysis
Cost Analysis
• Fast and “cheap” to perform
• Slow and costly to perform
• Used to analyze sealed bids,
small purchases and
competitive proposals
• Used to analyze sole source
and, occasionally,
competitive proposals
Used when Purchasing:
Used when Purchasing:
• Standard, off-the-shelf items
• Research and Development
efforts
• Repeat buys of other items
• Purchases < $500,000
• Unique sole source items
• Purchases > $500,000
13
Funding Policies for
Acquisition - Related Contracts
• For Research and Development Efforts
• RDT&E Appropriation
• Incremental Funding Policy: Budget on basis of cost
expected to be incurred during given fiscal year
• For Production
• Procurement Appropriation
• Full Funding Policy: Budget on basis of all cost for
specific quantity of militarily usable end items expected
to be put on contract during given fiscal year
14
Relationship Between Budgeting
and Contracting
• Budgeting
• Accomplished well in advance of planned contract award
• In compliance with funding policies of appropriation to be used
• Amount based on “most likely price” of planned work effort
• Funds above budgeted amount may be needed for contract
modifications, overruns, requests for equitable adjustments,
claims and litigation judgments; request funds when known
• Contracting
• Action during execution phase of the acquisition process
• Upon contract award or modification, must have – and obligate –
total amount of funds (budget authority) for “price” of work effort
appropriate for contract type (i.e., cost reimbursement vs. fixed
price)
• Contract “price” = contractor’s “cost” plus company profit or fee
15
Budgeting for Different Contract Types
General Rule: Budget to Most Likely Price
Contract
Type
Budgeted Amount
FFP
Negotiated Price
FP – EPA
Negotiated Price (not including EPA)
FPI
Target Cost + Target Profit
CPFF
Estimated Cost + Fixed Fee
CPIF
Target Cost + Target Fee
CPAF
Estimated Cost + Base Fee +
Maximum Award Fee
16
Budgeting for a CPFF Contract
CPFF
• Elements of Contract:
– Estimated Cost:
– Fixed Fee:
– Budget Estimate:
2,000
150
Fixed
Fee
100/0 Share
2,150
• Step One:
Determine Estimated Cost
• Step Two:
Determine Fixed Fee
• Step Three: Determine Budget Estimate
Estimated Cost
Fixed Fee Limitations:
• R&D
- 15%
• Production - 10%
Budget Estimate =
Estimated Cost
plus Fixed Fee
• A&E
- 6%
17
Budgeting for a CPIF Contract
• Elements of Contract:
–
–
–
–
–
Target Cost:
1,000
Target Fee:
80
Maximum Fee:
100
Minimum Fee:
60
Sharing Arrangement: 80/20
– Target Price:
CPIF
100
Slope%
80/20
Target 80
Fee
60
1,080
• Step One:
Determine Target Cost
• Step Two:
Determine Target Fee
1000
Target Cost
• Step Three: Determine Other Elements
• Step Four:
Determine Target Price
Target Price = Target Cost + Target Fee
• Step Five:
Determine Budget Estimate
Budget Estimate = Target Price
18
Budgeting for a CPAF Contract
CPAF
• Elements of Contract:
– Estimated Cost:
2,000
– Base Fee:
80
– Maximum Award Fee:
120
– Budget Estimate:
Max
Fee
Award Fee Pool
2,200
Base
Fee
• Step One:
Determine Estimated Cost
• Step Two:
Determine Base Fee
Base Fee (0-3%)
Estimated Cost
• Step Three: Determine Maximum Award Fee
• Step Four:
Determine Budget Estimate
Budget Estimate =
Estimated Cost; Base Fee;
and Maximum Award Fee
19
Budgeting for Severable
Services Contracts
• DoD may budget for and enter into a contract for
severable services that begin one fiscal year and
ends during the next fiscal year if the contract period
does not exceed one year
• Funds made available for a given fiscal year may be
obligated for the total amount of that contract
References: (1) Title 10, U.S. Code, Section 2410a
(2) Comptroller General Decision B-259274 (22 May 96)
20
Budgeting for Termination Liability
On Incrementally Funded RDT&E Contracts
• Unliquidated obligation on incrementally funded contract
must be sufficient to cover cost of terminating for
convenience (if action required)
• Termination costs can not increase total budget needed
• If contract terminated, termination costs to be financed
from unliquidated obligations without reprogramming
• Exceptions (expected to be rarely used):
– Statutory Waivers: When exempted by Public Law (then
budgeted on a pay-as-you-go basis)
– Special Termination Cost Clause: Permitted by DFAR in fixedprice incentive and incrementally funded cost reimbursement
contracts; approval requires notification of House and Senate
Appropriations Committees
21
Award Fees
Background
• Cost Plus Award Fee (CPAF) contract most suitable when
government wants to incentivize contractor in areas other
than just cost (e.g., subjective areas such as timeliness and
technical performance)
• Total Award Fee consists of two elements:
– Base Fee (0 – 3% of estimated cost of contract minus Award Fee)
– Award Fee Pool (from which contractor earns fee based on
superior performance in satisfying criteria stated in Award Fee
Plan)
• Amount of fee actually paid is judgment decision made in
accordance with criteria in Award Fee Plan
• Fee to be paid contractor is a unilateral government decision;
generally, decision is not subject to “Disputes” clause
• Can be contentious topic for both contractor and government
22
Application of Award Fees
• Elements of Award Fee
•
•
•
•
•
Periods
1
2
3
4
5
Award Fee Base (0 – 3 %)
Award Fee Pool
Award Fee Pool
Evaluation Periods
Base Fee (0 - 3%)
Evaluation Criteria
Total Award Fee must be available at contract award
• Financial actions re Award Fee
• Commitment made before start of award period
• Obligation made after end of award period (but before payment)
• Payment action may be based on:
• Specific milestones
• Time periods
• Combination of milestones and time periods
23
Determination for Earning Award Fee
• Criteria for earning specified in Award Fee Plan
• Frequency is important to the process
• Time based periods (usually 6, 9 or 12 month periods)
• Milestone or event-based periods
• Both time-based and milestone/event-based periods
• Unearned Award Fee – How can it be used?
*
• FAR prohibits “rollover” of unearned award fee to future
evaluation periods or events
• Unearned award fee may be used by PMO or returned to
higher command level for other requirements
*
Paragraph 16.401(e)(4), dated 14 Oct 2009
24
Special Topics
25
Multi-Year Service Contracts
Criteria for This Type Service Contract
• Must be a continuing requirement for the
services
• Furnishing of services will require a substantial
initial investment in plant or equipment, or the
incurrence of substantial contingent liabilities
for the assembly, training, or transportation of a
specialized work force
• Use of such a contract will promote the
best interest of the U.S. by encouraging
effective competition and promoting
economies of operation
Chapter 137 of title 10, United States Code, Sec 2306C, Multiyear Services Contracts.
(Originated in 2000 Authorization language)
26
Multi-Year Service Contracts
Type Services Appropriate for Such Contracts
• Operation, maintenance and support of facilities
and installations
• Maintenance or modification of aircraft, ships,
vehicles, and other highly complex military
equipment
• Specialized training necessitating high quality
instructor skills (e.g., Pilot and aircrew members;
foreign language training)
• Base services (e.g., Ground maintenance; plane
refueling; bus transportation; refuse collection and
disposal)
Chapter 137 of title 10, United States Code, Sec 2306C, Multiyear Services Contracts.
(Originated in 2000 Authorization language)
27
Cancellation Ceiling for
Multiyear Procurement Contracts
• Cancellation Ceiling may cover:
– Non-recurring Costs
– Recurring Cost (with approval of Agency Head and USD (C))
• Cancellation Ceiling is:
– Negotiated along with other provisions of the contract
– A decreasing amount each year
– Not an additional amount to be budgeted
• MYP contracts with Cancellation Ceiling >
$100M require 30 day written notice to
Congressional Defense Committees prior to
award
28
Planning for Contract Awards
• Consider contract type and award timing early
– Factor this information into cost and budget estimates
– Avoid execution issues resulting from planned contract award
in first or fourth quarter of fiscal year
• Initial planning done as part of obligation plan
• Consult contracting officer when preparing obligation
plans
• Proper planning usually results in
better execution
29
Contract Changes
• Two formal methods to change a contract:
– Preferred is the “Supplemental Agreement”: Fully negotiated
agreement on specific work, price and schedule.
– Less preferred is the “Undefinitized Change Order”: Tentative
agreement on work and schedule but final agreements not yet
negotiated; usually has a “not-to-exceed” price.
• Constructive change: government action causes
contractor to perform work differently than required
by written contract
• Standard changes clause: allows contracting officers
to unilaterally direct changes in specification (what),
shipping destination (where) and packing (how
packaged); contractor may request equitable
adjustment in cost and/or schedule
30
Contract Clauses that Provide
Some Control over Unliquidated Obligations
• Contractor required to notify government 60 days prior to
incurring costs equal to 75% of amount obligated
– Incrementally Funded Cost-Reimbursement Contracts
• Called “Limitation of Funds Clause (LOF)”
– Fully Funded Cost-Reimbursement Contracts
• Called “Limitation of Cost Clause (LOC)”
• Contractor required to notify government 90 days prior to
incurring costs equal to 85% of amount obligated
– Incrementally Funded Fixed Price Contracts
• Called “Limitation of Government Obligation Clause (LOGO)”
• Notification allows termination liability to be covered by
unliquidated obligations on that specific contract
31
“Contracting” of Goods and Services
through Use of MIPR
• Three types of actions by which DoD activities can
use Military Interdepartmental Purchase Requests
(MIPRs) to obtain goods and services:
– Project Orders
– Economy Act Orders
– Non-Economy Act Orders
• A MIPR (DD Form 448) is normally used to transfer
budget authority from one DoD activity (requesting
agency) to another DoD activity (servicing agency)
to provide specific goods or services
• The servicing agency signs and returns DD Form
448-2 (MIPR Acceptance) to requesting agency to
indicate agreement to provide the goods or services
32
Project Order
• MIPR must specifically state the request for goods or services
is a Project Order
• MIPR is then treated as if it were a contract
• Funds identified on MIPR considered obligated when servicing
agency signs and returns DD Form 448-2
• Three tests must be satisfied for action to be considered a
Project Order:
– Request must be for specific, identifiable supply, material,
equipment, work or service;
– Servicing agency must be capable of performing requested action;
– Requested work must be started within 90 days of acceptance or
by first of January of following year.
References: US Code, Title 41, Section 23 and DoDI 7220.1
33
Economy Act Order
• An Economy Act Order is not treated as if it were a contract but,
rather, an interagency acquisition agreement
• While funds on the MIPR are normally considered obligated
when accepted by servicing agency, the servicing agency is
simply an extension of requesting agency
• Funds on the MIPR retain original period of availability for
obligation purposes
• Required criteria for requesting agency to use this type order:
– Required amount of funding must be available;
– Head of requesting agency decides the order is in best interest of
the government;
– Servicing agency is capable of filling the order or getting by
contract the requested goods or services;
– Head of requesting agency decides ordered goods or services can
not be provided as conveniently or cheaply by contract with a
commercial enterprise
References: US Code, Title 31, Chapter 15, Section 1535; FMR, Volume 11A,
Chapter 3; and FAR at Sub-part 17.5
34
Non-Economy Act Order
Highly Controversial Method of DoD “Contracting”
• Non-Economy Act Orders are for intra-governmental support
where a DoD activity obtains required goods or services from a
Non-DoD agency by sending funds to that servicing agency with
understanding it will award a contract on its behalf.
• There must be specific statutory authority to place an order with
a Non-DoD agency for this type action and to pay associated fees
(there are limited such statutory authorities)
• Required criteria for requesting agency to use this type order:
– Proper funding must be available;
– The Non-Economy Act Order does not conflict with another
agency’s designated responsibilities;
– Requesting agency determines order is in best interest of DoD;
– Servicing agency is able and authorized to provide requested
goods or services
• Non-Economy Act Orders are subject to same fiscal limitations
as appropriation from which the funds are provided
Reference: FMR, Volume 11A, Chapter 18 (new chapter as of Feb 08)
35
Managing On-Going Contracts
From Resource Management Perspective
• As with other DoD entities, Acquisition Program
Offices forecast obligations and expenditures in
Obligation and Expenditure Plans
• Acquisition Program Offices are responsible for
managing obligations and expenditures associated
with contracts awarded for their programs
• Better (i.e., more realistic) forecasts usually result in
better execution of those plans
• Deviations from planned obligations and
expenditures must be reported and justified to
higher headquarters
36
Managing On-Going Contracts
From Contract Management Perspective
• Vast majority of Program Office funding is obligated
against contracts
• Proper management of fiscal aspect of contracts
requires close coordination with contractors
• Contractors provide status reports on many
contracts
• Government Program Offices receive – and should
use – information from contractor–provided reports
and other government sources (e.g., DCMA) to help
manage fiscal aspects of contracts
• Poor execution of contracts usually result in loss of
funds
37
Information Available to Improve
Management of On-Going Contracts
• Many acquisition-related contracts require contractors to provide
periodic reports reflecting status of contract work effort and costs
• Earned Value Management
– IAW DoDI 5000.02 (Enclosure 4, Table 5):
• cost or incentive contracts valued at or greater than $20M in thenyear dollars are required to implement EVMS
• whenever implementation of EVMS is required on a contract, a
Contract Performance Report (CPR) and Integrated Master
Schedule (IMS) is a requirement of that contract
• EVM related reports not required for firm-fixed price, level of effort
or time and materials contracts (use must be approved by MDA)
– CPR compares actual work performed on contract and actual
cost incurred to planned work and budgeted cost at same point
in time
– Variances between plans and actuals show potential schedule
slips and/or cost overruns
– Cost overruns usually impact near term budget requirements
38
DoD EVM Application Thresholds
(DoDI 5000.02, Enclosure 4, Table 5)
Contracts
Cost or
Incentive
Equal to
or Above
Threshold
Cost or
Incentive
Less Than Upper
Threshold but
Equal to or
Above Lower
Threshold
Cost or
Incentive
Less Than
Threshold
Thresholds
Requirements
- Compliance with industry EVM standard
> $50M
- Formal EVM system validation
- Contract Performance Report
- Integrated Master Schedule
- Integrated Baseline Reviews
- Ongoing surveillance
< $50M
but
> $20M
- Compliance with industry EVM standard
- No formal EVM system validation
- Contract Performance Report (tailored)
- Integrated Master Schedule (tailored)
- Integrated Baseline Reviews
- Ongoing surveillance
< $20M
- EVM optional (risk-based decision)
- Cost-benefit analysis required
Information Available to Improve
Management of On-Going Contracts
• Contract Funds Status Report (CFSR)
– Applicable for contracts over six months in duration
– Normally not required for firm fixed price contracts unless
circumstances require specific funding visibility
– Generally required quarterly unless contract states otherwise
– Contractor-prepared report provides basic fiscal information:
•
•
•
•
•
•
•
Initial and adjusted contract price
Funds obligated to date
Accrued expenditures
Contract work authorized and forecast
Projected total price of contracted work
Forecast of billings to the government by period
Estimated termination costs by period
40
Summary
From Contract Management Perspective
• Contracting environment is continually changing
• Contracting is a team effort in partnership with contractor
to meet mission needs
• Fair and realistic prices under competition
• Contracting Officers have broad discretion in determining
contract type
• Contracting requires knowledge of policy and regulations
plus business judgment
• Actions of contracting personnel are limited to authority
delegated for specific purposes
41
Summary
From Resource Management Perspective
• Acquisition program offices must follow provisions of
Financial Management Regulation (DoD 7000.14-R) for
fiscal matters and FAR/DFAR for contracting matters
• Vast majority of budget authority provided defense
acquisition programs is obligated against contracts
• Resource management in acquisition program offices
requires active management of fiscal aspects of contracts
• Government requires some contractors – by terms of the
contract – to periodically report on status of work actually
accomplished and at what cost and projected data
• Government can and should make maximum use of data
contained in those reports to better manage execution of
the program, to include management of resources
42
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workplace
•Continuous Learning - Helping
you learn in the workplace: what
you need to know , when you
need to know it
•Mission Assistance - Supporting
your organization
•Knowledge Sharing - Connecting
you – the Engaged Learner - with
the experts, resources and
materials you need to do your job
Shaping a culture of engagement and career-long learning
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