Full Cost White Paper

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This white paper was developed to propose a full cost accounting solution to NASA finance management in conjunction with the process improvements that would be needed to support the IFMP SAP implementation Agency-wide.

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Full Cost White Paper

  1. 1. Full Cost Implementation White Paper Booz•Allen & Hamilton’s Approach to the NASA Agency-wide Full Cost Initiative JANUARY 14, 2000
  2. 2. BOOZ•ALLEN & HAMILTON - NASA Full Cost White Paper Table of Contents INTRODUCTION.....................................................................................................1 BACKGROUND.......................................................................................................2 Overview..........................................................................................................................................................2 NASA’s Full Cost Objectives ..........................................................................................................................2 Full Cost History at NASA..............................................................................................................................3 BOOZ•ALLEN & HAMILTON'S APPROACH TO FULL COST.................................4 Knowledge-on-Demand...................................................................................................................................4 Data Collection from Legacy Systems.............................................................................................................4 Legacy Data Management...............................................................................................................................6 Data Integration...........................................................................................................................................6 Data Standardization...................................................................................................................................6 Labor, Leave, and Fringe Benefit Computation Process...............................................................................6 Project Code Extrapolation Logic...................................................................................................................7 Indirect & Direct Costs Extraction Logic.......................................................................................................7 Logic to Extract Service Pools and Center G&A Pool...................................................................................8 Service Pool Rate Computation.......................................................................................................................8 Pool-to-Pool Allocation ...................................................................................................................................8 Pools-to-Project Allocation..............................................................................................................................9 Corporate G&A Allocation.............................................................................................................................9 Reporting ........................................................................................................................................................9 BENEFITS OF BOOZ•ALLEN’S FULL COST APPROACH...................................10 Major Benefits...............................................................................................................................................10 Other Potential Uses......................................................................................................................................10 APPENDIX 1..........................................................................................................11 Time and Labor Extraction Process.....................................................................................................11 APPENDIX 2..........................................................................................................12 Indirect & Direct Cost Pool Extraction Logic .....................................................................................12 APPENDIX 3..........................................................................................................13 Pool-to-Pool Cost Allocation..................................................................................................................13 CONTACT LIST.....................................................................................................14 Table of Contents – property of booz-allen & hamilton I
  3. 3. BOOZ•ALLEN & HAMILTON - NASA Full Cost White Paper INTRODUCTION As NASA progresses in this century, government agencies and private industry alike face a variety of strategic challenges. Many of these challenges focus on operational efficiency, process and cultural change, technology integration, and cost conscious planning. NASA is not exempt from these events as the Agency seeks to integrate Full Cost management, budgeting and accounting practices into its business operations. Booz•Allen & Hamilton has a long history of assisting government agencies and private industry in meeting their ever-changing needs. As a professional consultant to NASA, Booz•Allen & Hamilton is poised to assist the Agency with the integration of Full Cost practices. Booz•Allen & Hamilton offers a unique capability that is directly focused on NASA’s mission and success by combining the firm’s expertise in state-of-the-art business practices and technology with our knowledge of NASA’s business processes and enterprise operations. Booz •Allen gained this knowledge through experience in supporting multiple high impact projects such as Integrated Financial Management Program (IFMP) and the Consolidated Space Operations Contract. This White Paper describes Booz •Allen & Hamilton’s innovative approach to implementing automated Full Cost practices throughout the Agency. NASA’s Full Cost Implementation Guide is the basis for the Full Cost principles deployed in Booz •Allen’s approach. Booz •Allen will provide an automated tool with an open system design, customized to meet user needs. The approach will be adaptable to changing requirements in circumstances where system standards vary. Users of this tool will view and report on Full Cost data using a Web-based Graphical User Interface. The approach will be fully functional within NASA’s current desktop computing environment. This Paper describes our data extraction and categorization logic, and offers explanations and diagrams that support the methods proposed. Booz •Allen’s approach promotes the use of Agency Full Cost guidelines with a NASA-specific solution that is flexible enough to accommodate the legacy systems and unique processes deployed at the nine NASA Centers and Headquarters. Introduction Page 1
  4. 4. BOOZ•ALLEN & HAMILTON - NASA Full Cost White Paper BACKGROUND Overview A number of recent events greatly affected how NASA uses its financial resources. The following legislative and NASA requirements are the driving forces behind Full Cost management: ♦ 1990 Chief Financial Officers Act ♦ 1993 Government Performance and Results Act (GPRA) ♦ 1995 NASA Zero Base Review ♦ 1996 Federal Financial Management Improvement Act ♦ Federal Accounting Standards Advisory Board (FASAB) Statement # 4 These standards, coupled with decreasing budget appropriations, have forced NASA to re-evaluate how business is conducted today and in the future. Full Cost management will culminate in the “full financial disclosure” of all NASA activities and match the costs of those activities with NASA projects. It is expected that Full Cost will facilitate a more effective and efficient use of resources and provide greater insight for informed management decision making. A monumental challenge facing NASA in the Full Cost implementation is developing an alternative to the current “cost finding” method. Booz•Allen & Hamilton’s innovative approach will provide NASA with an efficient, cost effective, and easy-to-use process to accomplish Full Cost management throughout the Centers and Headquarters. NASA’s Full Cost Objectives Full Cost management provides greater control to enterprise, program, and project managers over costs related to their activities. NASA’s main objective for Full Cost is to enhance mission related cost-effective performance by modifying the way the Agency currently does business. This will allow managers to have access to cost information that better supports planning and decision making. Managers will realize the following benefits from the Full Cost information: ♦ Consistency and compliance with sound business practices, and cost-effective mission performance with improved information for plans, decisions and disclosures ♦ Connectivity between NASA’s missions, programs, projects and budget requests ♦ Achievement of maximum program objectives within constrained budgets ♦ Compliance with recent legislative and administrative directives By providing managers with Full Cost information, NASA will allow project managers to assume an expanded role as they strive to control project costs. Background Page 2
  5. 5. BOOZ•ALLEN & HAMILTON - NASA Full Cost White Paper Full Cost History at NASA NASA commenced the Full Cost effort in 1995 in response to the previously stated legislative and evolving internal management information requirements. A team of Headquarters and Center personnel was formed to manage this effort composed of the following six phases: 1) Concept Phase (1995) 4) Agency-wide Test Phase (1997-99) 2) System Requirement Phase (1995-96) 5) Implementation Phase (1999-00) 3) Prototype Phase (1996) 6) Operational Phase (2001) In 1995, the Full Cost team developed NASA's concept and implementation approach for Full Cost accounting, budgeting, and management by observing how selected industry and other federal agencies utilized the process. Based on their findings, NASA developed the concept and approach they would employ for Full Cost throughout the Agency. During the System Requirements Phase in 1996, the Full Cost team identified the basic requirements necessary to support the Full Cost initiative. To test the Full Cost concept, three Centers and NASA Headquarters conducted prototype testing by recasting the FY 95 cost data into the Full Cost format. This testing demonstrated that by using cost finding techniques, NASA's Full Cost practices could be implemented. This testing also showed that the current systems employed throughout the Agency could not support Full Cost practices efficiently. Accordingly, the IFM system was identified as the necessary vehicle for implementing Full Cost practices throughout the Agency. In 1997, NASA started the Agency-wide test phase. This phase consisted of the following: ♦ Testing Full Cost budgeting by recasting the prospective FY ‘99 budget into a Full Cost format ♦ Testing Full Cost accounting by applying cost finding techniques to FY ‘97 accounting data to determine program/project costs ♦ Identifying potential problems and issues to be resolved before Full Cost implementation ♦ Developing estimated Agency-wide Full Cost accounting financial statements During this phase, NASA was able to train executives and managers in both Full Cost budgeting and Full Cost management practices. Background Page 3
  6. 6. BOOZ•ALLEN & HAMILTON - NASA Full Cost White Paper BOOZ•ALLEN & HAMILTON'S APPROACH TO FULL COST NASA's cost finding approach to Full Cost is a time-consuming process that yields a satisfactory but retrospective result. Cost finding is hindered by NASA's current financial IT infrastructure, which consists of disparate, non-integrated legacy financial systems. Delays in IFMP further compound NASA's efforts to achieve the benefits of Full Cost Management. Booz•Allen & Hamilton formulated a new and innovative approach to achieve Agency- wide Full Cost accounting and management. Our Approach combines state-of-the-art technology and NASA's proven cost allocation techniques. The remainder of this paper describes our technology solution for the automation of NASA's Full Cost implementation practices. Knowledge-on-Demand Booz•Allen & Hamilton developed Knowledge-On-Demand (KOD) to assist their clients in process management tasks that take place in their organizations. KOD is a Web- based analysis and management tool that gathers data from legacy systems. It is an intuitive graphical tool that links and uses the data that an organization needs to perform a desired business process. Once this data has been extracted from its sources, it can be manipulated using a variety of business process algorithms and reporting criteria. KOD allows the obtained data to be updated via File Transfer Protocol (FTP) at any interval deemed necessary by the business process. KOD automates the retrieval of necessary data from the requisite, and often disparate data sources and makes it available in a user-friendly and timely environment. In Booz•Allen’s automated Full Cost tool, KOD will gather the Centers' legacy files, standardize the format, and store the data in a Full Cost database. A major objective of KOD is to eliminate time-consuming, costly, and inefficient manual processes. The Booz•Allen approach to Full Cost uses automated processes derived from KOD development experience. This automation takes data residing in existing systems and uploads the data into a relational database management system (RDBMS) for further processing. Greater accuracy of the input data is assured, as is the traceability of information for verification or audit purposes. Data Collection from Legacy Systems The primary facilitating activity required of each Center is to generate a set of Full Cost files comprised of data that is typically available after the monthly closing. Each Center will be responsible for ensuring the accuracy and integrity of their Full Cost data. Booz•Allen will use Knowledge-on-Demand to collect, catalog, integrate, and standardize these files in preparation for use in the Full Cost Module. Booz•Allen & Hamilton's Approach to Full Cost Page 4
  7. 7. BOOZ•ALLEN & HAMILTON - NASA Full Cost White Paper The sets of data that are necessary to perform Full Cost accounting computations will be drawn from both Agency-wide and Center-specific systems. The type of data extracted and utilized will be functionally the same from Center to Center. However, the systems in which the data reside may be different. The following list depicts the type of data that each Center will extract from their legacy systems: ♦ Labor Hours - For every employee that charges to Agency-wide Coding Structure (AWCS) program codes, job order numbers, or project numbers, the Centers will extract time charge data by employee number and organization code from each Center’s time collection system. ♦ Gross Payroll - From the NASA Personnel and Payroll System (NPPS), the Centers will extract the gross payroll amount (labor dollars) by center employee number and organization code. ♦ Benefits Cost - From the human resources system, the Centers will extract the dollar amount of benefits provided to NASA civil servants by center employee number and organization code. ♦ Purchases of Goods and Services - From each Center’s accounting system, the Centers will extract by AWCS program code, job order number, or project number, the cost of items purchased directly for projects, service pools, or G&A support. ♦ Travel Cost - From each Center’s travel system, the Centers will extract travel costs directly charged to projects, service pools, or G&A support by employee number, AWCS program code, project number, or job order number. Using the employee number will allow the Organization Code to be identified, thus indicating if the charge is a pool or G&A cost. ♦ Contractor Data - Contractor hours and associated costs will be captured by utilizing data from the Monthly/Quarterly Contractor Financial Management Report (Form 533) that each Center receives. This NASA form is applicable to all cost type, price re-determination, and fixed-price incentive contracts that meet certain dollar and period of performance criteria established by the Agency. These data elements, generated by the Centers during the monthly business closing process, will be utilized in the table creation process of our automated Full Cost approach. In the event that minor manual input procedures are required, graphical user interfaces will be created to facilitate the data entry process. Once the Centers create their Full Cost data files, they will use the FTP to transmit these files to a centralized FTP site for retrieval by KOD. A specific file naming convention Booz•Allen & Hamilton's Approach to Full Cost Page 5
  8. 8. BOOZ•ALLEN & HAMILTON - NASA Full Cost White Paper (e.g. GRC Payroll Hrs 6-30-2000.txt) will be used to verify that all files are available for importing. When Booz•Allen's Full Cost system is launched, KOD will import these data files from the FTP site and commence the Legacy Data Management Process. Legacy Data Management This phase of Booz•Allen's approach will further utilize the technology of KOD to integrate the Centers’ Legacy data files into a single data source. The data will also be standardized so that essential data elements will be uniform throughout the Centers and Headquarters. DATA INTEGRATION One of the primary goals of our Full Cost module is to give Center Management Full Cost data on a monthly basis. To do so, the data imported into the Full Cost Module by KOD must maintain its Center identification. Therefore, prior to integrating the import files into a single repository, each record in each file will be tagged with a Center-unique code, (e.g. GRC = 22). This will allow for reporting, verification, and comparability of the data by Center after the Full Cost process is completed. DATA STANDARDIZATION Implementation of Full Cost accounting and management at NASA requires all Centers and Headquarters to utilize the same methods, data formats, and cost allocations. Since the approach described in this paper will be used at all NASA Centers, data from multiple legacy systems must maintain the identical coding structure and format. Since each Center may use unique project codes or job order numbers (JOs), data standardization logic must be performed on the integrated data repository. The standardization logic will cross walk Center-unique codes to an Agency-wide standard. If desired, NASA could maintain multiple standards. For example, an AWCS and an IFMP FCS could co-exist. This standardized data will be used in the next phase of Booz•Allen's automated Full Cost module. Labor, Leave, and Fringe Benefit Computation Process After the legacy data is collected from the Centers, integrated into a single repository, and standardized for further processing, a final data integration to create the Composite Labor Rate tables will be performed. NASA’s Full Cost allocations for Agency and Center G&A require the use of FTE’s to properly reflect the Full Cost for labor. Salary, leave, and fringe benefits must be computed and combined to determine a composite labor rate. Once the above data are collected in database tables, Booz •Allen will use the necessary computational logic to derive the employee's annualized salary, leave, and fringe benefits rate by Organization Code. This will generate a labor rate that will be used in the Full Cost allocation process. Booz•Allen & Hamilton's Approach to Full Cost Page 6
  9. 9. BOOZ•ALLEN & HAMILTON - NASA Full Cost White Paper Project Code Extrapolation Logic Booz•Allen will use the Agency listing of direct and indirect Unique Project Numbers (UPN's) in the AWCS program codes. Each Center will need to provide a current listing of project or job order numbers. This list of Agency and Center numbers will facilitate the creation of a decision table that will establish the direct and indirect cost categories. The direct cost items will be associated with the respective projects that incurred those costs. The indirect costs will flow into an indirect data repository that will be the focus of the Service Pool and Center G&A allocation processes. The Project Code Extrapolation Process will require database tables. These tables will be utilized to determine the status (direct or indirect) of the items. The composition of these tables will include the following data: ♦ UPN codes by Enterprise, Program Office, and Budget Line Item (BLI) ♦ UPN codes by G&A or Non-programmatic Appropriations numbered 000-099, 992-994, 997 and 998 by Program Office and BLI ♦ Statistical Cost UPN’s which include Contract Administration and Headquarters overhead and depreciation ♦ Job order numbers or project numbers by AWCS code and UPN ♦ Organization Code ♦ AWCS code to Financial Classification Structure (FCS) ♦ Project Cost Account (PCA) / Organization Cost Account (OCA) crosswalk Appendix 1 provides a graphical representation of the Time and Labor pool extraction process. Indirect & Direct Costs Extraction Logic After the indirect and direct costs are extracted into separate databases, the respective costs must be associated with either projects or indirect cost pools. Direct costs will be charged to the programs that benefit from the services provided or the materials procured, while the indirect costs will be separated into indirect cost pools. The beginning of the Full Cost allocation process involves importing the NASA legacy data from the purchasing, labor, and administrative cost repositories for both programmatic and non-programmatic activities. This is accomplished by using a combination of UPN, direct job order numbers, indirect job order numbers, and organization codes to extract two primary cost classifications from the legacy data. The result of this extraction produces a data set comprised of direct costs and another comprised of indirect costs. These classifications determine the costs to be charged directly to the projects, and the costs to be identified to the respective indirect cost pools. Appendix 2 graphically depicts the indirect and direct cost pool extraction process. Booz•Allen & Hamilton's Approach to Full Cost Page 7
  10. 10. BOOZ•ALLEN & HAMILTON - NASA Full Cost White Paper Logic to Extract Service Pools and Center G&A Pool To accumulate costs, the Agency has developed six standard service pools that must be used by all Centers unless the Center does not provide services which comprise that specific type of service pool. If the Center has additional unique services, such as wind tunnels, these service pools will be identified by organization code and will become the repository for the indirect costs that are identified to that activity. In addition to the service pools, each Center will set up a cost pool for Center G&A. Indirect costs not attributable to one of the service pools will be classified as Center G&A. Service Pool Rate Computation Once the Service Pool allocation tables have been developed, the next stage of the Full Cost process requires the development of a usage table that will provide the allocation process with service activity usage information. The usage tables may require manual input. They will contain data relative to the usage or activity bases necessary for facilitating the allocation process. These tables will facilitate the distribution of the indirect costs of each service pool to the other service pools. The allocation is driven by the amount of the services that each pool receives from the other pools on a unit-of- consumption basis. Either predetermined application rates computed at the beginning of the budget year or updated rates based on inputs from the usage tables, may be used for allocation. Pool-to-Pool Allocation The pool-to-pool allocation process can be defined as a “step-down to direct” allocation method. The step-down allocation of the service pools must occur in order to properly reflect the pool services consumed by the other pools. This is accomplished by first allocating the Facilities pool to the Information Technology (IT) pool, then to the other service pools (Science & Engineering, Fabrication, Test Services, Wind Tunnel, Publishing), and finally to Center G&A. The base for this allocation is the square feet of space occupied by each of the other service pools and Center G&A. The second pool in the allocation process is Information Technology. Both the original IT pool cost and the allocation from Facilities are distributed to the remaining service pools and Center G&A. This allocation is based on the amount of phone lines, workstations, CPU time, and IT pool direct labor hours consumed by each of the other service pools and Center G&A. However, there is no reciprocal allocation from the IT pool to the Facilities pool. A diagram of the complete pool-to-pool allocation process is presented in Appendix 3. The third phase of the step-down allocation process centers on the secondary cost distribution of the Publishing pool. This pool’s costs are allocated to projects and Center G&A based on catalog prices for products purchased and direct labor hours incurred for publishing services performed. Indirect costs of the pool are charged to Center G&A for publishing services that are consumed by G&A departments. Any remaining costs will be allocated to the Center level projects in the next phase of the cost distribution. Booz•Allen & Hamilton's Approach to Full Cost Page 8
  11. 11. BOOZ•ALLEN & HAMILTON - NASA Full Cost White Paper Pools-to-Project Allocation The fourth phase of the Full Cost allocation process involves the distribution of the remaining service pool and Center G&A costs to the projects. The accumulated costs in the five remaining service pools (Science & Engineering, Fabrication, Test Services, Wind Tunnel, Publishing) and Center G&A are distributed and charged directly to the projects based on the percentage of total FTE’s consumed by each. Corporate G&A Allocation The allocation of Corporate (or Agency-level) G&A is the final step in the Full Cost process. According to the NASA Full Cost Implementation Guide, the amount of Corporate G&A will be computed and allocated to each Center based on the percentage of Total Project Direct Civil Service FTE’s assigned to each Center’s respective projects. Corporate G&A will be allocated to the projects based on the consolidation of costs to the lead Center for the individual projects. This is necessary because a given project may be undertaken at multiple Centers. Therefore, the Corporate G&A will reflect the costs associated with projects at each Center where that Center is the lead for the project. Once Corporate G&A costs are allocated, each project will reflect the full direct and indirect costs it has incurred. Completion of the allocation process will facilitate generating NASA management reports based on Full Cost accounting. Reporting Booz•Allen & Hamilton's Full Cost System will provide both AWCS-to-AWCS and AWCS-to-FCS reporting. This allows the Agency to analyze and compare each Center’s Full Cost statements regardless of which financial reporting system (IFM or Center-unique) is currently used. A variety of reporting formats are available and include the following: ♦ Predefined Reports and Queries ♦ Graphics and Ad Hoc Reports ♦ Automated E-mail of reports when user defined thresholds are met Additionally, the Full Cost module is capable of generating NASA defined reports that may be utilized in the Full Cost accounting, budgeting and management process. Booz•Allen & Hamilton's Approach to Full Cost Page 9
  12. 12. BOOZ•ALLEN & HAMILTON - NASA Full Cost White Paper BENEFITS OF BOOZ•ALLEN’S FULL COST APPROACH Major Benefits The major benefits provided to NASA by implementing Booz•Allen’s automated Full Cost module include the following: ♦ Facilitates Full Cost system standardization throughout agency ♦ Facilitates the use of Full Cost practices prior to IFM system implementation ♦ Ability to use with pre-transition, transition years, and post IFM systems at all centers and HQ ♦ Flexibility in utilizing multiple or changing financial classification structures ♦ Center level control of Full Cost input data ♦ Flexibility in modifying Full Cost allocation techniques ♦ Reduces the time and cost associated with performing the current “cost finding” approach to Full Cost ♦ Reduced development cost (Booz •Allen already developed much of the technology that would be used in this approach and has successfully implemented it at other Client sites) ♦ Reduces Full Cost cycle from current 3 months to a few days ♦ May be used to present Full Cost data on a monthly basis ♦ Allows financial and performance comparisons between centers, enterprises, etc. ♦ May be used with any accounting or management information system Other Potential Uses In addition to providing Full Cost analysis, Booz•Allen & Hamilton's Full Cost module could be enhanced to provide additional uses such as the following: ♦ Performing project cost management . ♦ Use as a data conversion tool for IFMP ♦ Using output data for input to a project management system ♦ Use as an organizational (departmental) budget tool ♦ Performing sensitivity (“what if?”) analysis ♦ For Intra/Inter Center Full Cost E-Commerce ♦ A potential long-term solution for a Full Cost System that would be independent of IFMP Benefits of Booz•Allen & Hamilton's Approach to Full Cost Page 10
  13. 13. BOOZ•ALLEN & HAMILTON - NASA Full Cost White Paper APPENDIX 1 Time and Labor Extraction Process Labor Hrs Labor $ (NPPS) Employee Time Card System System MERGE by by Org. Code = 5400 Employee No. = SS# Org. Code = 5400 Org. Code = 5400 LOGIC Job Order No. = YAA9355 Hours = 30 Employee No. = SS# Employee No. = SS# Job Order No. = P005400 Hours = 10 JO# YAA9355 = 30 hrs Total Hours =40 JO# P005400 = 10 hrs Total Gross Payroll $ Payroll and Benefits Table by ORG. Code = 5400 Employee No. = SS# JO# YAA9355 = 30 hrs Bennefit $ JO# P005400 = 10 hrs System Gross Payroll $'s by Benefit $'s Org. Code = 5400 Employee No.= SS# A Database Tables Indirect Cost by A Job Order No. Org. Code to AWCS Code AWCS Code Table Payroll $/Hrs Payroll and Benefits P005400 = 022000000 5400 Table YAA9355 = 9103011100 022000000 by $/10Hrs Org. Code = 5400 Employee No. = SS# JO# YAA9355 = 30 hrs JO# P005400 = 10 hrs Gross payroll $'s UPN Table Direct Cost Benefit $'s by by Programmatic, Org. Code Nonprogrammatic AWCS Code Codes Payroll $/Hrs 022 = Nonprogrammatic 5400 910 = Programmatic 9103011100 $/30Hrs Booz•Allen & Hamilton's Approach to Full Cost Page 11
  14. 14. BOOZ•ALLEN & HAMILTON - NASA Full Cost White Paper APPENDIX 2 Indirect & Direct Cost Pool Extraction Logic Go to Direct Projects Legacy Data Database Tables YES Civil Servant Organizational Payroll Hours / Code Table Dollars by AWCS / Org. Direct Project Code Are the AWCS Charging Org. Are the Org. Codes YES Code Project Codes Project Charged UPNs? Entities? Non Project Charging Org. NO Civil Servant Codes Payroll Hours / Dollars by NO Job Order Number / Org. Code Job Order Number Database Tables / Project Number Are the Org. Codes Indirect Cost YES to Pool Charged Agency Pool Tables AWCS Code Entities? by Org. Code Procurement Table Purchases by AWCS / Org. Code Database Tables NO Indirect Cost UPN Table of Center G & A Appropriations Procurement by Purchases by Direct Projects Job Order and Non Direct Are the Org. Number / Org. Are the AWCS Projects NO Codes Pool NO Code Code Project Charged UPNs? Entities? YES YES Go To Direct Projects Booz•Allen & Hamilton's Approach to Full Cost Page 12
  15. 15. BOOZ•ALLEN & HAMILTON - NASA Full Cost White Paper APPENDIX 3 Pool-to-Pool Cost Allocation FACILITIES POOL INFO TECH POOL SCIENCE & TEST PUBLISHING CENTER G&A FABRICATION WIND TUNNEL ENGINEERING SERVICES POOL POOL POOL POOL POOL POOL DIRECT NASA CENTER PROJECTS Booz•Allen & Hamilton's Approach to Full Cost Page 13
  16. 16. BOOZ•ALLEN & HAMILTON - NASA Full Cost White Paper CONTACT LIST Contact List Page 14

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