BCF106 Fundam entals of Cost Analysis
RESOURCES lesson 9 Time Phasing I PRINT I lesson 9 Overview
Welcome to Time Phasing.
Upon successful completion of this lesson you should be able to discuss the guidance and terminology associated with time phasing an estimate. Time Phasing consists of one lesson: 1. Time Phasing Select a lesson from the Table of Contents to continue. Back Next HELP BCF106 Fundam entals of Cost Analysis
RESOURCES lesson 9 Time Phasing
learning Obj ectives
Upon successful completion of this lesson you should be able to:
• Describe the process of developing a budget plan.
• Explain the general appropria tion principles such as incremental funding, full funding, and annual funding. • Discuss some of the special funding issues such as multi­ year procurement, low rate initial produc tion, and produc t improvement. ...._ I
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RESOURCES lesson 9 Time Phasing I PRINT I HELP Welcome to Time Ph11sing
If you were developing a family budget, you would probably conclude that, while it is important to know the "what" and "how much" of an expense, it is also essential to know the "when.• we are going to address the question of "when• in this lesson on time phasing the cost estimate. 3 FYX4 FYXS FYX6 $ $$ $$$ $$$$ $$$ $$ ...._ I
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RESOURCES lesson 9 Time Phasing I PRINT Time Phasing: The Sparrowhawk -··. . Documentation for an estimate like the Sparrowhawk will typically include summary and lower level presen tations of the cost elemen ts arranged by fiscal year and appropriation .
we will find tha t for DoD, the question of "when" is not just a matter of timing, but also a function of the appropriation being used and the nature of the
cost element itself. ...________.... ­ ---·­ - - ·­
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:~• r..:~ll:(l >l.OI~ ' ........ MQ-19 Sparrowhawk Program Office Estimate
Unmanned Vehicles Directorate I ;JI.o ~"U I >U '""'' ,....
'' .... ' ' '" : +>•• ·~ r. • . I • II APPROVE.D BY: "'
1.1. r. \.... 10 ..... 2006 Dla .' •. ... Mr. Don Smith, Ptognun Manager I ·- ·- ..,I .• 10 ..1lno2006
COle Click-- lllp - ......._ Back Iii Page4of41 ~ J Next - • I HELP BCF106 Fundam entals of Cost Analysis
RESOURCES lesson 9 Time Phasing I PRINT I Time Phasing: The Sparrowhawk
Documentation for an estimate lik e the Sparrowhawk
will typically include summary and lower level
presentations of the cost elements arranged by
fiscal year and appropriation. . - 1 ' We will find that for DoD, the question of "when" is
no t just a matter of ~>UJJ:I..ICJJJt-<\LS.Q..a..wJJ.l:.IJWl..l:l.t...--1 L.....,..,..,....-=
the appropriation
cos t elemen t itself.
Animated depiction o f the MQ-19 Sparrowhawk Program
Office Estimate Manual. T ext of manual includes a time­
phased table of the program funding requirements. -__ _
--­- .,._ ...___, : ' : . :
.• .•• '' . '.••.....-·-­ ••
•
'' APPROVED BY: "":tne~lor
~- .9'-d IO.M'oo 2006
ol Fii\II\OI lliill
10 .Aino2006 Mr. Don Smith, Progmm Manager Dole Clck - " ' lllp ..... ...._ I
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RESOURCES lesson 9 Time Phasing
How do we actually - budget" for the estimate?
In previous chapters we discussed v arious techniques for developing estimates. It's time for us to consider how we will actually ask for the money. We need to consider that the typical estimate is a collection of expense and investment items, funded from various appropriations, each with its own set o f rules for use. While de tailed discussions of the programming and budgeting process are tackled in other courses, it is incumbent upon us to recognize the need to present the es timate in a format consistent with relevant programming and budge ting guidance. ...._ I
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RESOURCES lesson 9 Time Phasing I PRINT I HELP Expense and Investment Criteria
One thing that must be consider ed is the expense and
investment criteria. The expense a nd investment criteria
evolve around cost, purpose a nd whe ther the item is
considered a centrally mana ged/ controlled item.
Generally, items costing less than $ 250,000 and not designated for cen tralized management and asse t con trol are considered expe nses and are funded with O&M funds bu t, under some circumstances, they are funded with RDT&E funds. Normally, these items are consumed in rou tine operations but, more importantly, their cost is rela tively low . Expense < $250,000
Investment > $250,000 Investment items are those that cost more than $250,000 and/ or are designated for centralized management and asset control. Generally , investment items are not consumed in routine operations. Investment items may be funded with Procurement, MILCON or ROT&E . ...._ I
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RESOURCES lesson 9 Time Phasing I PRINT I HELP Expense and Investment Criteria
One thing that must be considered is the expense and investment criteria. The expense and investment criteria evolve around cost, purpose and whether the item is
considered a centrally managed/ controlled item. Expense < $250,000 Investment > $250,000 Generally, items costing less than $250,000 and not designa ted for centralized management and asset control are considered expenses and are funded with O&M funds but, under some circumstances, they are funded with RDT&E funds. Normally, these items are operations but, more importantly, Lo ng Descrip t ion
Expense is less than or equal to $250, 000. Investment is greater Investment items are those
and/or are designated for rPnto·;oli:l than $250,000. control. Generally, investment routine operations. Investment Procurement, MILCON or ROT&E. ...._ I
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RESOURCES lesson 9 Time Phasing I PRINT I HELP Appropriations To execute an acquisition program, budget authority provided by Congress is needed in order to incur
obligations and make payments . Budget authority is most commonly provided by an appropriations act, in
which Congress specifies the purpose( s) for which each particular appropriation may be used as well as
the amount of budget authority provided under each appropriation .
DoD receives many
appropriations, most of which
can be grouped into five major
categories : A PPN
CAT SCOPE OF WORK EFFORT FUNDING
POLICY RDT&E RDT&E Activities & Exp., AIS Equip &
SW @ R&D Facilities, Minor Canst. Incremental PROC Production Labor/HW, Initial Spares,
Useable end items > = S250K Full O&M Replenishment Spares, Civilian
Salaries, Travel, Fuel, Supplies, Minor
Canst. < S750K, Non-centrally
managed end items < $250K A n nual MILPERS Military Pay & Allowances, PCS
Moves , Retired Pay Accrual A nnual MI LCON Major Construction Projects > $750K Full 1. Research, Development, Test and Evaluation
( RDT&E ) 2. Procurement
3. Operation and Maintenance (O&M )
4. Military Personnel
( MJLPERS )
5. Military Construction
( MJLCON ) .....rl
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) _...... Next BCF106 Fundamentals of Cost Analysis
lesson 9 Time Phasing RESOURCES I PRINT I HELP Appropriations . ...,
..., ,
(""" To execute an
•"
obligations an d l o ng Descrip tio n
whic h Congre s
the amount a f RDT&E : SCOPE OF WORK EFFORT - RDT&E Ac tivities & Exp ., AI S Equip &
sw @ R&D Fac ilities, Minor Const. ; FUNDI NG POLICY - I ncremental
DoD receiv es ll
appropriations
PROC ( SCN ): SCOPE OF WORK EFFORT - Produc tion labor/ HW, I nitial
c an be groupe'
Spares, Useable end items >= $250K; FUNDI NG POLICY - Full
ca tegories : • " t o incu r ions act, in
~s well a s PING
ICY
~ental 1. Researc h O&M : SCOPE OF WORK EFFORT - Replenishment Spares, Civilian Salaries,
Test an d Trav el, Fuel, Supplies, Minor Const. < $750K, Non - centrally managed end
( RDT&E ) items < $250K; FUNDI NG POLICY - Annual
2 . Procure m
3 . Operatio Mi lPERS : SCOPE OF WORK EFFORT - Military Pay & Allow ances, PCS
Moves, Retired Pay Accrual ; FUNDI NG POLICY - Annual
( O&M )
I
p
4. Military
Mi
lCON
:
SCOPE
OF
WORK
EFFORT
Major
Construction
Projec
ts
>
$750K;
( Mi lPER
:~ FUNDI NG POLICY - Full
5 . Military
( Mi lCON
Annual
IMILI-'t:t"<:>
.' - ~ .
'
Moves , Retired Pay Accrual MI LCON .....rl
Back Major Construction Projects > $750K I Pag e 7 of 41
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) _...... Next Full BCF106 Fundamentals of Cost Analysis
lesson 9 Time Phasing RESOURCES I PRINT I HELP Approp riations
T o execute an acquisition program, budget authority provided by Congress is needed in order to incur
obligations and make payments . Budget authority is most commonly provided by an appropriations act, in
which Congress specifies the purpose( s) for which each particular appropriation may be used as well as
the amount of budget authority provided under each appropriation .
DoD receives many
appropriations, most of which
can be grouped into five major
categories: A PPN
CAT SCOPE OF WORK EFFORT FUNDING
POLICY RDT&E RDT&E Activities & Exp., A IS Equip &
SW @ R&D Facilities, Minor Canst. Incremen tal Production Labor/HW, Initial Spares,
Useable end items> = S250K Full Replenishment Spares, Civilian
Salaries, Travel, Fuel, Supplies, Minor
Canst. < S750K, Non-centrally
managed end items < $250K A n nual Military Pay & Allowances, PCS
Moves , Retired Pay Accrual A nnual Major Construction Projects > $750K Full 1. Research, Development, 2.
3.
4.
5. T est and Evaluation
PROC
( RDT&E )
Procurement
Operation and Maintenance
( O&M )
Military Personnel
O&M
( MilPERS )
Military Cons
l ong De~
( MilCON )
Enter you MILPERS
M ILCON ~AU BCF106 Fundam entals of Cost Analysis
RESOURCES lesson 9 Time Phasing
Research, Development, Test and Evaluation (RDT&.E) RDT&E appropriations finance research, development, test
and evaluation efforts performed by contractors and
government installations to develop equipment, material, or
computer application software; its Development Test and
Evaluation (DT&E); and its Initial Operational Test and
Evaluation {IOT&E). These efforts may include purchases of
end items, weapons, equipment, components, and materials
as well as performance of services - whatever is necessary
to develop and test the sys tem . This applies to Automated
Information Systems (AI S) as well as weapon systems .
RDT&E funds are also used to pay the operating costs of
dedicated activities engaged in the conduct of Research
and Development programs.
RDT&E funds are used for both investment- type costs
( e.g., sophisticated laboratory test equipment) and
expense- type costs (e.g., salaries of employees at R&D­
dedicated facilities).
There is an RDT&E appropriation for each service (Army,
Navy, and Air Force) as well as one to cover other Defense
agencies, operational test and developmental test. ...._ I
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RESOURCES lesson 9 Time Phasing Procurement
The Procurement appropriation category consists of a number of procurement titles such as Shipbuilding and Conversion Navy, Aircraft Procurement Air Force, Missile Procurement Army, Procurement Marine Corps, etc. Procurement appropriations are used to finance investment items, and should cover all costs integral and necessary to deliver a useful end item intended for operational use or inventory. I tems classified as investme nts and financed with
procurement appropriations include:
• Those whose sys tem unit cost exceeds $250K
• All centrally managed end items not purchased from Defense Working Capital Funds, regardless of unit cost (e.g., handguns) • Purchases from the Defense Working capital Fund furnished as part of a system acquisition, system modification, major service life extension program • Initial spares
• The cost of fabricating and installing additions or modifications to existing end items, with certain limited exceptions ...._ I
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RESOURCES lesson 9 Time Phasing Operation and Maintenance (O&M )
The O&M category of appropriations is also composed of many appropriation titles, e.g., Operation and Maintenance Army, Operation a nd Maintenance Marine Corps Reserve, Operation and Maintenance Air National Guard, etc. O&M appropriations traditionally finance those things whose bene fits are derived for a limited period of time, i.e., expenses, rather than investments. Examples of costs financed by O&M funds are :
• Headquarters operations
• Civilian salaries and awards
• Travel
• Fuel
• Minor construction projects of $750K or less
• Expenses of operational milita ry forces
• Training and education
• Recruiting
• Depot maintenance
• Purchases from Defense Working Capital Funds (e.g., spare parts) • Base operations support
• Assets with a sys tem uni t cost less than the curren t procurement threshold ( $250K) ...._ I
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RESOURCES lesson 9 Time Phasing Military Personnel ( MILPERS) H ILP ERS appropriations are similar in n ature to the O&M
accounts in that both are considered expen se accounts.
MILPERS appropriations are used to fund:
• The costs of salaries and compensa tion for active military and Na tional Guard personnel • Permanen t change of du ty sta tion ( PCS )
• Training in conjunc tion with PCS moves
• Subsistence
• T emporary lodging
• Bonuses
• Retired pay accrual ...._ I
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RESOURCES lesson 9 Time Phasing
Military Construction ( Mi l CON)
H HCON appropriations receive consider able attention from Congress, and are enacted sep arately from the Defense Appropriations Act. These appropria tions fund the costs of major construction projects such as bases, facilities, military schools, e tc. Project costs include architecture and engineering services; construction design; real property acquisition costs; and land acquisition costs necessary to complete the construc tion projec t . MILCON is considered an investme nt account.
Examples of proj ec ts properly paid for from the MILCON
appropriations are:
•
•
•
•
• Missile storage facilities
Intermediate maintenance facilities
MedicaVdental clinics
T echnical libraries
Physical fitness training cen ters ...._ I
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RESOURCES lesson 9 Time Phasing I PRINT I HELP Commonly u sed Appr opriation Accounts
The table lists the four· digit codes for DoD's most commonly used appropriation accounts. Note: Some
services commonly use appropriation numbers ( e.g., AF "3600 w) while others use abbreviations (e.g ., Navy
•scNwor "O&MNw) Do D Appro priation A ccount Codes
USMC Air f orce ..l1l:l __ill:) (97-1 0400 ,!lgorooria tion Account ill.:! !!m
lll::l RDT&E 2040 1319 3600 2031
2032 1506 3010 3020 Ar!:m: 0300 Procu rement ~lrcqft Missiles
Weapons
W&TCV
Arrmunition
SCN
Other
USMC
MLPE RS
O&M M LCON DoD Wid!! 1507 2033 2034
2035 1508
1611 1810 3011 3080 1109 2010
2020
2050 ~ I
Back 1463
1804
1205 Poge13of 41 1105
11 06 I .....
Next 3500 3400 0100 3300 0500 BCF106 Fundamentals of Cost Analysis
lesson 9 Time Phasing RESOURCES I PRINT I HELP Commonly Used Appropriation Accounts
The table lists the four-digit codes for DoD's most commonly used appropriation accounts . Note: Some
services commonly use appropriation numbers ( e.g., AF "3600") while others use abbreviations ( e.g., Navy
'\SCN" or \\O&MN") DoD Appropriation Account Codes
~ ApDfO!!riation Account .1ll:! !!Efi
1!Z.:l RDT&E 2040 1319 Procurerrent
tt\ircralt
Missiles ;.=='""---1 USMC Air force ..ill:) _ill:) 3600 - DoD Wide
(97 ·I
0400
0300 l ong Descript ion !W eapons~ The table lists the four-digit codes for DoD's most
W&TCV
r.=. rition commonly used appropriation accounts . Note: Some
services commonly use appropriation numbers ( e.g., AF
SCN
"3600") while others use abbreviations ( e.g., Navy " SCN"
Iller
or \\O&MN")
USMC MllPERS
O&M
MilCON --· 2050 .....rl I
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RESOURCES lesson 9 Time Phasing I PRINT I Financial Rules and Practice
The DoD FMR articulates a number of ground rules derived from Congressional direction concerning the amount and timing of budget requests for different appropriations. These funding or budgeting policies basically serve to ra tion scarce budget authority among DoD's many activities and programs. These policies are discussed on the following slides. Funding Policy, Annual O&M Incremental RDT&E Full ...._ I
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MILCON HELP BCF106 Fundam entals of Cost Analysis
RESOURCES lesson 9 Time Phasing I PRINT I Financial Rules and Practice
The DoD FMR articulates a number of ground rules derived from Congressional direction concerning the amount and timing of budget requests for differen t appropriations. These funding or budgeting policies basically serve to ration scarce budget authority among DoD's many activities and programs. These policies are discussed on
the following slides. l ong De scri ption Funding Policy, Annual Table o f funding policy and
appropria tions. Annual matches to O&M
and MILPERS . I ncremen tal matches to
RDT&E. Full matches to Procurement and
MILCON. ...._ I
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Next mental ~ '-A ppropriations O&M MILPERS RDT&E
Procurement
MILCON HELP BCF106 Fundam entals of Cost Analysis
RESOURCES lesson 9 Time Phasing I PRINT I HELP Annual Funding
The rule governing the O&M and MILPERS appropriations is the
annual funding policy . Simply stated, the policy requires that
you request only the dollars that you need to operate, maintain,
or pay the forces in a given fiscal year.
The major exception to this policy is the statutory provision (Title
10, u .s. Code, Section 2410a) governing DoD financing of service
contracts whose period of performance crosses fiscal years.
Provisions of that sta tute allow ( but does not direct) DoD to
submit a budget request in one fiscal year for a period of
performance up to a maximum of twelve months for such service
contracts that start in that first fiscal year and go into the next
year. During the year of execu tion, the Defense Component can
then obligate first year funding for the entire period of
performance. Thus, a service contract covering the period April
2016 to March 2017 (12 months, starting in FY16 and ending in
FY17) may be budgeted for and funded entirely with FY16 funds.
This provision has provided increased flexibility of the Department
and has eased some of the contractual workload associated with
awarding contracts early in the fiscal year. ...._ I
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Next O&M Funding Policy Exceptions
- Contracts Crossing Fiscal Years Non- Severable < 12 Mos

Services
Severable Services ) ~ ~ K(~)~r~~ 12 Mos BCF106 Fundam entals of Cost Analysis
RESOURCES lesson 9 Time Phasing I PRINT I HELP Annual Funding
Th e rule governing the O&M and MILPERS appropriations is the
a nnual funding policy. Simply stated, the policy requires that
you request only the dollars that you need to operate, maintain,
or pay the forces in a given fiscal year. O&M Funding
Policy Exceptions
- Contracts Crossing Fiscal Years Non- Severable
The major exception to this policy is the statu tory provision ( Title
10, u.s. Code,
contracts whose n <>r·in<l l ong Description
Provisions of tha t s ta submit a budge t rec~ue't O&M funind policy exceptions • contrac ts crossing Fiscal Years . Non - severable services less than or equal to 12 performance up to a
contracts tha t s tart in months . Severable services less than or equal to 12 months. year. During the year
then obligate first performance. Thus, a 20 16 to March 2017 ( FY17} may be buclgete( :rn"~rn~:rn""'m~~Y,i!:F'ml;"1 This provision has
a nd has eased some of the contractual workload associated with awa rding contracts early in the fiscal year . ...._ I
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RESOURCES lesson 9 Time Phasing I PRINT I HELP Annual Funding : Budget Authority
The annual funding policy say s t o request funds eac h fisc al y ear f or the costs needed t o operate, maintain, or pay the f orc es in that specific fisc al y ear. The example below includes tasks plo tted in terms of cost inc urred eac h fisc al year. We c an simply add the costs in eac h column t o determine the proposed O&M/ MILPERS financ ial requirement for that year. Task 3 falls under the exception of a servic e effort less than or equal t o 12 months which c an be funded entirely in one fisc al year. Annual Funding Policy
FY 1
Task 1
$20M Task2
$350M Task 3 $15M O&M /
MILPERS
Budget
Authority / 1/ ......_ $5M \
$50M 1\ ) FY 2 $55M ~ I
Back FY 4
/ $5M $5M $100M $1 00M 12 M onth $10M ~ T FY 3 $120M Page 1 6 o f41 on $5M ~
$105M I .....
Next I ......_ $5M \
$1 00M i + j_ $105M BCF106 Fundamentals of Cost Analysis
RESOURCES lesson 9 Time Phasing I PRINT I HELP Annual Funding : Budget Authority
The annual funding polic y says to request funds each fisc al year for the costs needed to operate,
maintain, or pay the forces in that specific fisc al year. The example below includes tasks plo tted in terms
of cost incurred each fisc al year. We c an simply add the costs in each column to de termine the
~proposed O&MI
l ong Descrip t ion Task 3 falls un (
~ n be funded entirely in one Depic tion of Annual Funiding polic y . For the program represented, there are 3 tasks that span across 4 Fisc al Years .
Task 1: $5M in FY 1, $5M in FY2, $5M in FY3, and $5M in FY4
Task 2: $50M in FY 1, $100M in FY2, $100M in FY3, and $100M in FY4
Task 3 : $10M in FY2, and $5M in FY3 This task is a 12 month effort and
falls under the exception of a service effort less than or equal to 12
months which c an be funded entirely in one fisc al year.
The budge t request would be $SSM for FY 1, $120M for FY 2, $105M for
FY 3, and $105M for FY 4. Task 3
$15M O&M /
MILPERS
Budget
Authority 1\ ) 12 M onth $10M on $5M ~ T $55M $120M .....rl
Back I Page 1 6 o f 41 ~
$105M _...... Next I~ L
+ $105M BCF106 Fundamentals of Cost Analysis
RESOURCES lesson 9 Time Phasing I PRINT I HELP Incr emental Funding
The rule governing budgeting of RDT&E funds is the incremental funding policy. As stated in the FMR,
the incremental funding rule is :
"...only those funds required for work in a given fiscal year shall be included in the RDT&E budget
request for that fiscal year for most classes of effort."
The " funds required for work in a given fiscal year" portion of the quotation is further translated to mean " costs expected to be incurred during that fiscal year" . So, for purposes of developing a budget for RDT&E funding, it's necessary to estimate when we expect costs to be incurred . This can be tricky, particularly when looking forward to a competitive development without knowing who the contractor will be, much less how or when the costs will be incurred . Conceptually the task is much easier. .....rl l
Back Page 17 of 41 _...... Next BCF106 Fundamentals of Cost Analysis
RESOURCES lesson 9 Time Phasing I PRINT I HELP Incremental Funding, Cont.
Generally, research and development efforts are accomplished under contracts that span more than one fiscal year. The FMR provides the following specific guidance for estimating the budget requirement for the various fiscal years of that potential research and development contract spanning more than one year: • In the initial, first year of a contract for a new start program, assume funding for a 9 month or
lesser period because of the nature and timing of the congressional budget approval process .
• For the second and all later full fiscal years of the c...

 

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