The document discusses cost control, monitoring, and accounting procedures for construction projects. It emphasizes that project control systems aim to identify deviations from the project plan, not necessarily find cost savings. Cost accounts are used to track expenses against the original budget and estimate. A typical construction project may have hundreds of cost accounts covering different cost categories like materials, equipment, payroll, and overhead. The project budget converts the detailed cost estimate into a format compatible with the organization's cost accounting system to facilitate monitoring project finances.
The document discusses cost control, monitoring, and accounting procedures for construction projects. It emphasizes interpreting accounting information for project management purposes. Project control aims to identify deviations from plans, not find cost savings. Cost accounts track expenses against the original budget to monitor financial performance. The budget converts the detailed cost estimate into a standardized set of cost categories for tracking and reporting progress.
Green book guidance_short_plain_english_guide_to_assessing_business_casestmelnik
The document provides guidance on assessing business cases submitted to HM Treasury for approval of expenditure. It outlines:
1) The iterative development of business cases over three stages - Strategic Outline Case, Outline Business Case, and Full Business Case - with increasing detail and refinement at each stage.
2) The five key components of a business case that should be addressed: the strategic case, economic case, commercial case, financial case, and management case.
3) Guidance on the level of detail that should be included in each of the five components at each of the three stages as the business case is developed and refined.
Management Reporting System in Management Accounting Yamini Kahaliya
This Presentation is on management reporting system.
{Reports means a document which helps the management for decision-making process.}
and it includes details about following points :-
Introduction
Objective of reporting
Principles of reporting
Importance of reporting
Qualities of good report
Types of Reports
Forms of Reports
Reports submitted to different level of Management
General Format of Reports
Reports Types & Management Information SystemDhamo MS
The various types of Reports used in Management accounting and their level of usages in the Organisations, Management Information system and their needs in various levels
The document describes financial statement analysis and the key components. It discusses that financial statements include an income statement, balance sheet, statement of retained earnings, and statement of changes in financial position. These statements provide information on profits/losses, financial position, retained earnings, and changes in working capital. The document also covers the objectives, nature, limitations, and types (internal vs external analysis and vertical vs horizontal analysis) of financial statement analysis to interpret the statements.
This document provides an overview of German Cost Management (GPK), including its history, key principles, and how it differs from traditional American cost accounting systems. GPK focuses on direct resource consumption and capacity management to provide managers detailed cost information for decision making. It traces costs from initial resource investments and considers both fixed and variable cost behavior. The document also discusses examples of GPK implementation and its potential benefits and challenges for use in North American companies.
The document discusses cost control, monitoring, and accounting procedures for construction projects. It emphasizes that project control systems aim to identify deviations from the project plan, not necessarily find cost savings. Cost accounts are used to track expenses against the original budget and estimate. A typical construction project may have hundreds of cost accounts covering different cost categories like materials, equipment, payroll, and overhead. The project budget converts the detailed cost estimate into a format compatible with the organization's cost accounting system to facilitate monitoring project finances.
The document discusses cost control, monitoring, and accounting procedures for construction projects. It emphasizes interpreting accounting information for project management purposes. Project control aims to identify deviations from plans, not find cost savings. Cost accounts track expenses against the original budget to monitor financial performance. The budget converts the detailed cost estimate into a standardized set of cost categories for tracking and reporting progress.
Green book guidance_short_plain_english_guide_to_assessing_business_casestmelnik
The document provides guidance on assessing business cases submitted to HM Treasury for approval of expenditure. It outlines:
1) The iterative development of business cases over three stages - Strategic Outline Case, Outline Business Case, and Full Business Case - with increasing detail and refinement at each stage.
2) The five key components of a business case that should be addressed: the strategic case, economic case, commercial case, financial case, and management case.
3) Guidance on the level of detail that should be included in each of the five components at each of the three stages as the business case is developed and refined.
Management Reporting System in Management Accounting Yamini Kahaliya
This Presentation is on management reporting system.
{Reports means a document which helps the management for decision-making process.}
and it includes details about following points :-
Introduction
Objective of reporting
Principles of reporting
Importance of reporting
Qualities of good report
Types of Reports
Forms of Reports
Reports submitted to different level of Management
General Format of Reports
Reports Types & Management Information SystemDhamo MS
The various types of Reports used in Management accounting and their level of usages in the Organisations, Management Information system and their needs in various levels
The document describes financial statement analysis and the key components. It discusses that financial statements include an income statement, balance sheet, statement of retained earnings, and statement of changes in financial position. These statements provide information on profits/losses, financial position, retained earnings, and changes in working capital. The document also covers the objectives, nature, limitations, and types (internal vs external analysis and vertical vs horizontal analysis) of financial statement analysis to interpret the statements.
This document provides an overview of German Cost Management (GPK), including its history, key principles, and how it differs from traditional American cost accounting systems. GPK focuses on direct resource consumption and capacity management to provide managers detailed cost information for decision making. It traces costs from initial resource investments and considers both fixed and variable cost behavior. The document also discusses examples of GPK implementation and its potential benefits and challenges for use in North American companies.
Interim md & a disclosure strategies (sample)Arthur Mboue
This document provides guidance on drafting a compliant Management Discussion and Analysis (MD&A) section for quarterly financial reports. It discusses that the MD&A should cover the most recent quarter, completed fiscal year, and prior year quarter. Key elements that should be included are identification and analysis of material changes, materiality testing, comparisons of financial condition and performance to prior periods, and causes of material changes. The MD&A should provide an executive overview of the company and key financial indicators to help readers understand operations and financial conditions.
This document discusses strategic tourism management and provides details on management reporting. It defines management reporting as a formal system that ensures timely supply of pertinent information to management. The essentials of a good reporting system are then outlined, including proper form, contents, promptness, accuracy, comparability, consistency, relevancy, simplicity, and flexibility. Effective management reporting provides benefits such as improved decision making, management effectiveness, efficient use of resources, and improved responsiveness to issues.
The document discusses the key stages in the budgeting process, including communication, determining limiting factors, preparing the sales budget and other functional budgets, negotiating budgets with supervisors, reviewing budgets, and finalizing the master budget. It also covers topics like fixed and flexible budgets, zero-based budgeting, and the role of budgetary control in planning, coordination, communication, motivation, and performance evaluation.
The CorPeuM mission is to improve the execution of strategy!
The basis of all performance management is in administering an organization’s business activities (sales, marketing, production, product development, etc.) in an environment that is increasingly uncertain. As outlined in ‘What is Strategy Execution?’, a strategy execution system should support the way in which these business processes are planned and monitored. This will require a number of integrated application capabilities, including:
Business Modelling: The system should be able to model an organization’s current and proposed business processes that show how they are connected to achieve the organization’s purpose.
Metric Categories: It should be possible to view that business model in terms of a number of metric categories such as the resources it consumes, the risks being run, the workload being performed, and the outcomes that are generated. Measures from these different categories will need to be displayed in combinations. For example, to show whether an activity is worthwhile requires its costs to be shown, along with the work performed and any outcomes. In addition, these metric views should be tailored to those people responsible for particular areas of the business.
Methodology support: It should adapt to an organisation’s chosen management methodology. i.e. it should conform with the terminology used and the way in which planning activities are prescribed.
Initiative management: It should allow the creation, selection, approval and monitoring of projects/strategic initiatives that improve organizational performance and how they link to corporate goals.
Scenario planning: It should allow combinations of initiatives to be assessed and the side-by-side analysis of alternate business models, through which senior management can set future plans.
Dynamic reports and analyses: It should communicate plans and results through personalised reports, analyses, dashboards, scorecards and strategy maps but in the context of how well the plan is being executed, so that the future can be better managed.
Dynamic workflow management: The system should be able to cope with continuous planning and monitoring of execution, which intelligently involves the right people at the right time, from across the enterprise.
Most people would agree that these capabilities are essential for managing strategy and its execution. Similarly, most CPM software vendors would claim to have these, but as they say, the devil is in the detail.
This document discusses cost control, monitoring, and accounting for construction projects. It describes how project budgets are developed from cost estimates to serve as a baseline for tracking financial performance. Simple forecasting methods like linear extrapolation are presented for estimating total costs based on costs to date and work completed. The importance of forecasting future costs rather than just reporting past expenditures is emphasized for effective project management and control. Deviations between budget and forecasts are indicators of potential problems requiring further investigation.
The document is the Department of Defense's 2009 Strategic Management Plan. It outlines five business priorities for the DoD: 1) Support the All-Volunteer Force, 2) Support Contingency Business Operations, 3) Reform the DoD Acquisition and Support Processes, 4) Enhance the Civilian Workforce, and 5) Strengthen DoD Financial Management. For each priority, it lists goals, performance measures, and key initiatives to improve the efficiency and effectiveness of DoD business operations.
The document defines and explains the inputs, tools, and outputs of three project procurement management processes: plan procurement management, conducting procurements, and contract administration.
Plan procurement management determines whether to acquire outside support and what to acquire. Its inputs include the project management plan, requirements documentation, risk register, activity resource requirements, project schedule, activity cost estimates, stakeholder register, and organizational process assets.
Conducting procurements manages the actual procurement process. Its inputs are the procurement management plan and seller proposals. Tools include procurement negotiations and contract types. Outputs are the project documents updates and organizational process assets updates.
Contract administration manages the executed contracts. Its inputs are the project documents, work performance reports
The document discusses budgets and budgeting processes. It begins by defining what a budget is and its importance for planning and control. It then outlines some of the main benefits of budgeting programs, such as enhancing managerial perspective, flagging potential problems, and coordinating activities. It also notes some potential disadvantages, such as the time required and risk of "gaming the system." The document goes on to provide principles and procedures for successful budgeting. Finally, it differentiates between types of budgets, such as functional budgets based on departments and master budgets based on the entire organization.
ACTIVITY BASED BUDGETING & BUDGETING CYCLEANMOL GULATI
The budgeting cycle has four main phases: preparation, approval, execution, and evaluation. In the preparation phase, a budget is created by estimating expenses. The approval phase involves getting sign-off on the budget from stakeholders. During the execution phase, the approved budget is implemented by tracking spending. In the evaluation phase, the budget is reviewed and assessed to see if targets were met and inform the next budget cycle. Activity-based budgeting takes a more rigorous approach than traditional budgeting by analyzing the activities that drive costs and allocating resources based on activity levels.
The document discusses various organizational control techniques used by managers. It describes control methods such as budgeting, non-budgetary devices, benchmarking, financial ratio analysis, linear programming, Gantt charts, critical path method, program evaluation and review technique, management by exception, and information technology. Each technique is explained along with its advantages and limitations for organizational control.
- The document discusses budgeting and profit planning. It defines a budget as a comprehensive financial plan for an organization's operations and resources for a specified future period.
- Budgets have several purposes including explicitly stating expectations, communicating goals, coordinating activities, and establishing a framework to evaluate performance.
- The master budget includes operating budgets for items like sales, production and expenses. It also includes financial budgets for the income statement, cash flows, and balance sheet. Cash budgets specifically help plan and control cash flows over a period.
Budgetary control has three main objectives: 1) to plan for and compare actual performance to standard performance, 2) to prepare budgets in advance to check the availability of finances, and 3) to serve as an essential management tool to control costs and maximize profits.
The steps in budgetary control include: 1) establishing budgets, 2) executing responsibilities to attain objectives, 3) continuously comparing actual to standard performance, and 4) taking corrective actions for any deviations.
Budgetary control requires determining objectives, responsibilities, key factors, periods, and forecasts in order to install an effective system for planning, coordination, and control across departments to achieve organizational goals.
Management accounting involves partnering with management in decision making, planning and performance management. It provides managers with financial and non-financial information to make informed business decisions and better manage and control operations. Some key aspects of management accounting include arranging financial accounting information, using cost accounting techniques, measuring performance, assessing risks, allocating resources, and supplying information to management for planning and decision making.
This document outlines the key steps and processes involved in setting financial controls and oversight for a business. It begins with establishing an idea and strategy, then developing a detailed plan and yearly budget. An accounting system is implemented to track actual spending against the budget. Financial data is organized using a standardized chart of accounts. Purchase orders are created to initiate and track costs. Variances between actuals and budgets are regularly reported and discussed. Reporting tools are reviewed and strengthened. Financial information is regularly assessed and plans are updated as needed to keep the "wheel of controls" in motion.
I believe that the most important thing an organization should do (in fact, that's why they are called organizations) is to align and galvanize each and every individual's goals, each team, each workgroup, each staff, each contractor with the goals of the organization.
The document provides an overview of developing a financial plan for a small business. It discusses the importance of a financial plan and outlines the key steps and components involved, including gathering financial inputs, determining project costs and sources of financing, and preparing pro forma cash flow statements, income statements, and balance sheets. Basic financial analysis techniques like calculating liquidity, efficiency, and profitability ratios are also covered to evaluate the financial position and performance of the business. The financial plan helps determine funding needs, ensure viability, and provide guidance for project implementation and management.
This document discusses strategic planning and financial projections and budgets. It defines key elements of a strategic plan like vision, mission, objectives and strategies. It also explains SWOT analysis and how managers can assess strengths, weaknesses, opportunities and threats. Additionally, it covers preparing projected financial statements like income statements, balance sheets and cash flows. Lastly, it defines budgets as financial plans and describes types of budgets like operating and financial budgets. It provides details on preparing individual budgets for sales, production, materials, labor, overhead, expenses and cash.
Budgets are financial plans that express the strategic goals of organizations in measurable terms. They allocate money for specific purposes and summarize intended expenditures and revenue sources. Budgets help managers plan operations, coordinate activities between departments, motivate goal achievement, and evaluate performance. The main purposes of budgets are to forecast finances, measure actual performance against forecasts, and establish cost constraints. Common types of budgets include sales, production, capital, cash flow, marketing, project, revenue, expenditure, and zero-based budgets.
This document provides an overview of management accounting. It defines accounting as the process of recording, classifying, summarizing, analyzing and interpreting financial transactions of a business. It then discusses the three branches of accounting: financial accounting, cost accounting, and management accounting. Financial accounting is concerned with preparing financial statements to ascertain results and financial position. However, financial accounting has limitations and does not provide all the information managers need for planning, decision making, and control. Management accounting aims to address these limitations.
The document provides information about Enviroform Solutions' open day event promoting their internal wall insulation (IWI) and external wall insulation (EWI) systems and products for addressing thermal bridging issues. It discusses various IWI and EWI system options, highlights potential risks of traditional approaches, and introduces Enviroform's patented products that provide thin, robust insulation solutions for walls, floors, reveals, pipes, and other areas prone to thermal bridging. These innovative aerogel-based products help create continuous insulation and vapor barriers while minimizing the impact on building dimensions.
This document discusses the role of banks, credit, and consumer credit in the Bangladesh economy. It provides background on commercial banks and their role in lending money and processing transactions. It describes how banks in Bangladesh, like Dhaka Bank, provide various types of consumer credit to help develop people's living standards. The document outlines the history of banking in Bangladesh and the role of specialized financial institutions. It also discusses issues with credit administration in the past, as well as the success of the Grameen Bank in providing loans to the poor.
Interim md & a disclosure strategies (sample)Arthur Mboue
This document provides guidance on drafting a compliant Management Discussion and Analysis (MD&A) section for quarterly financial reports. It discusses that the MD&A should cover the most recent quarter, completed fiscal year, and prior year quarter. Key elements that should be included are identification and analysis of material changes, materiality testing, comparisons of financial condition and performance to prior periods, and causes of material changes. The MD&A should provide an executive overview of the company and key financial indicators to help readers understand operations and financial conditions.
This document discusses strategic tourism management and provides details on management reporting. It defines management reporting as a formal system that ensures timely supply of pertinent information to management. The essentials of a good reporting system are then outlined, including proper form, contents, promptness, accuracy, comparability, consistency, relevancy, simplicity, and flexibility. Effective management reporting provides benefits such as improved decision making, management effectiveness, efficient use of resources, and improved responsiveness to issues.
The document discusses the key stages in the budgeting process, including communication, determining limiting factors, preparing the sales budget and other functional budgets, negotiating budgets with supervisors, reviewing budgets, and finalizing the master budget. It also covers topics like fixed and flexible budgets, zero-based budgeting, and the role of budgetary control in planning, coordination, communication, motivation, and performance evaluation.
The CorPeuM mission is to improve the execution of strategy!
The basis of all performance management is in administering an organization’s business activities (sales, marketing, production, product development, etc.) in an environment that is increasingly uncertain. As outlined in ‘What is Strategy Execution?’, a strategy execution system should support the way in which these business processes are planned and monitored. This will require a number of integrated application capabilities, including:
Business Modelling: The system should be able to model an organization’s current and proposed business processes that show how they are connected to achieve the organization’s purpose.
Metric Categories: It should be possible to view that business model in terms of a number of metric categories such as the resources it consumes, the risks being run, the workload being performed, and the outcomes that are generated. Measures from these different categories will need to be displayed in combinations. For example, to show whether an activity is worthwhile requires its costs to be shown, along with the work performed and any outcomes. In addition, these metric views should be tailored to those people responsible for particular areas of the business.
Methodology support: It should adapt to an organisation’s chosen management methodology. i.e. it should conform with the terminology used and the way in which planning activities are prescribed.
Initiative management: It should allow the creation, selection, approval and monitoring of projects/strategic initiatives that improve organizational performance and how they link to corporate goals.
Scenario planning: It should allow combinations of initiatives to be assessed and the side-by-side analysis of alternate business models, through which senior management can set future plans.
Dynamic reports and analyses: It should communicate plans and results through personalised reports, analyses, dashboards, scorecards and strategy maps but in the context of how well the plan is being executed, so that the future can be better managed.
Dynamic workflow management: The system should be able to cope with continuous planning and monitoring of execution, which intelligently involves the right people at the right time, from across the enterprise.
Most people would agree that these capabilities are essential for managing strategy and its execution. Similarly, most CPM software vendors would claim to have these, but as they say, the devil is in the detail.
This document discusses cost control, monitoring, and accounting for construction projects. It describes how project budgets are developed from cost estimates to serve as a baseline for tracking financial performance. Simple forecasting methods like linear extrapolation are presented for estimating total costs based on costs to date and work completed. The importance of forecasting future costs rather than just reporting past expenditures is emphasized for effective project management and control. Deviations between budget and forecasts are indicators of potential problems requiring further investigation.
The document is the Department of Defense's 2009 Strategic Management Plan. It outlines five business priorities for the DoD: 1) Support the All-Volunteer Force, 2) Support Contingency Business Operations, 3) Reform the DoD Acquisition and Support Processes, 4) Enhance the Civilian Workforce, and 5) Strengthen DoD Financial Management. For each priority, it lists goals, performance measures, and key initiatives to improve the efficiency and effectiveness of DoD business operations.
The document defines and explains the inputs, tools, and outputs of three project procurement management processes: plan procurement management, conducting procurements, and contract administration.
Plan procurement management determines whether to acquire outside support and what to acquire. Its inputs include the project management plan, requirements documentation, risk register, activity resource requirements, project schedule, activity cost estimates, stakeholder register, and organizational process assets.
Conducting procurements manages the actual procurement process. Its inputs are the procurement management plan and seller proposals. Tools include procurement negotiations and contract types. Outputs are the project documents updates and organizational process assets updates.
Contract administration manages the executed contracts. Its inputs are the project documents, work performance reports
The document discusses budgets and budgeting processes. It begins by defining what a budget is and its importance for planning and control. It then outlines some of the main benefits of budgeting programs, such as enhancing managerial perspective, flagging potential problems, and coordinating activities. It also notes some potential disadvantages, such as the time required and risk of "gaming the system." The document goes on to provide principles and procedures for successful budgeting. Finally, it differentiates between types of budgets, such as functional budgets based on departments and master budgets based on the entire organization.
ACTIVITY BASED BUDGETING & BUDGETING CYCLEANMOL GULATI
The budgeting cycle has four main phases: preparation, approval, execution, and evaluation. In the preparation phase, a budget is created by estimating expenses. The approval phase involves getting sign-off on the budget from stakeholders. During the execution phase, the approved budget is implemented by tracking spending. In the evaluation phase, the budget is reviewed and assessed to see if targets were met and inform the next budget cycle. Activity-based budgeting takes a more rigorous approach than traditional budgeting by analyzing the activities that drive costs and allocating resources based on activity levels.
The document discusses various organizational control techniques used by managers. It describes control methods such as budgeting, non-budgetary devices, benchmarking, financial ratio analysis, linear programming, Gantt charts, critical path method, program evaluation and review technique, management by exception, and information technology. Each technique is explained along with its advantages and limitations for organizational control.
- The document discusses budgeting and profit planning. It defines a budget as a comprehensive financial plan for an organization's operations and resources for a specified future period.
- Budgets have several purposes including explicitly stating expectations, communicating goals, coordinating activities, and establishing a framework to evaluate performance.
- The master budget includes operating budgets for items like sales, production and expenses. It also includes financial budgets for the income statement, cash flows, and balance sheet. Cash budgets specifically help plan and control cash flows over a period.
Budgetary control has three main objectives: 1) to plan for and compare actual performance to standard performance, 2) to prepare budgets in advance to check the availability of finances, and 3) to serve as an essential management tool to control costs and maximize profits.
The steps in budgetary control include: 1) establishing budgets, 2) executing responsibilities to attain objectives, 3) continuously comparing actual to standard performance, and 4) taking corrective actions for any deviations.
Budgetary control requires determining objectives, responsibilities, key factors, periods, and forecasts in order to install an effective system for planning, coordination, and control across departments to achieve organizational goals.
Management accounting involves partnering with management in decision making, planning and performance management. It provides managers with financial and non-financial information to make informed business decisions and better manage and control operations. Some key aspects of management accounting include arranging financial accounting information, using cost accounting techniques, measuring performance, assessing risks, allocating resources, and supplying information to management for planning and decision making.
This document outlines the key steps and processes involved in setting financial controls and oversight for a business. It begins with establishing an idea and strategy, then developing a detailed plan and yearly budget. An accounting system is implemented to track actual spending against the budget. Financial data is organized using a standardized chart of accounts. Purchase orders are created to initiate and track costs. Variances between actuals and budgets are regularly reported and discussed. Reporting tools are reviewed and strengthened. Financial information is regularly assessed and plans are updated as needed to keep the "wheel of controls" in motion.
I believe that the most important thing an organization should do (in fact, that's why they are called organizations) is to align and galvanize each and every individual's goals, each team, each workgroup, each staff, each contractor with the goals of the organization.
The document provides an overview of developing a financial plan for a small business. It discusses the importance of a financial plan and outlines the key steps and components involved, including gathering financial inputs, determining project costs and sources of financing, and preparing pro forma cash flow statements, income statements, and balance sheets. Basic financial analysis techniques like calculating liquidity, efficiency, and profitability ratios are also covered to evaluate the financial position and performance of the business. The financial plan helps determine funding needs, ensure viability, and provide guidance for project implementation and management.
This document discusses strategic planning and financial projections and budgets. It defines key elements of a strategic plan like vision, mission, objectives and strategies. It also explains SWOT analysis and how managers can assess strengths, weaknesses, opportunities and threats. Additionally, it covers preparing projected financial statements like income statements, balance sheets and cash flows. Lastly, it defines budgets as financial plans and describes types of budgets like operating and financial budgets. It provides details on preparing individual budgets for sales, production, materials, labor, overhead, expenses and cash.
Budgets are financial plans that express the strategic goals of organizations in measurable terms. They allocate money for specific purposes and summarize intended expenditures and revenue sources. Budgets help managers plan operations, coordinate activities between departments, motivate goal achievement, and evaluate performance. The main purposes of budgets are to forecast finances, measure actual performance against forecasts, and establish cost constraints. Common types of budgets include sales, production, capital, cash flow, marketing, project, revenue, expenditure, and zero-based budgets.
This document provides an overview of management accounting. It defines accounting as the process of recording, classifying, summarizing, analyzing and interpreting financial transactions of a business. It then discusses the three branches of accounting: financial accounting, cost accounting, and management accounting. Financial accounting is concerned with preparing financial statements to ascertain results and financial position. However, financial accounting has limitations and does not provide all the information managers need for planning, decision making, and control. Management accounting aims to address these limitations.
The document provides information about Enviroform Solutions' open day event promoting their internal wall insulation (IWI) and external wall insulation (EWI) systems and products for addressing thermal bridging issues. It discusses various IWI and EWI system options, highlights potential risks of traditional approaches, and introduces Enviroform's patented products that provide thin, robust insulation solutions for walls, floors, reveals, pipes, and other areas prone to thermal bridging. These innovative aerogel-based products help create continuous insulation and vapor barriers while minimizing the impact on building dimensions.
This document discusses the role of banks, credit, and consumer credit in the Bangladesh economy. It provides background on commercial banks and their role in lending money and processing transactions. It describes how banks in Bangladesh, like Dhaka Bank, provide various types of consumer credit to help develop people's living standards. The document outlines the history of banking in Bangladesh and the role of specialized financial institutions. It also discusses issues with credit administration in the past, as well as the success of the Grameen Bank in providing loans to the poor.
The document is a Supreme Court of India case from 1999 regarding the validity of the Bar Council of India Training Rules. It discusses the arguments from both petitioners challenging the rules and the Bar Council of India defending the rules. The petitioners argued the rules exceeded the Bar Council's powers and violated rights to practice law. The Bar Council argued it had the authority to make the rules under the Advocates Act. The court had to determine if the rules were valid exercises of rule-making power or if they violated fundamental rights.
This document summarizes a Supreme Court case regarding the constitutionality of expanding the jurisdiction of the Sandiganbayan, a special anti-graft court in the Philippines. Petitioner Panfilo Lacson and others questioned whether new provisions in Republic Act No. 8249, which expanded the Sandiganbayan's jurisdiction to include cases where any accused (not just principal accused) meet certain ranks or positions, could be applied retroactively to their pending cases related to a 1995 incident. The Supreme Court document outlines the legal arguments on both sides and the background of the related bills passed by Congress and signed into law on the issue.
Este documento proporciona recursos para ayuda con las tareas, investigación de documentos, tutoría en línea y sitios web de tutoría freelance. También incluye una lista de palabras en inglés con sus traducciones al español.
Cloud computing is a technology that uses internet-connected remote servers rather than local hardware or software to maintain data and applications. This allows users to access files and applications from any device with an internet connection. Key benefits include reduced costs, increased storage, automatic updates, flexibility, and mobility. However, users relinquish direct control and responsibility of their data to the cloud provider.
This document provides information about credit cards, including:
- A credit card allows the holder to buy goods and services with the promise to pay the issuer later. Most are issued by banks and are made of plastic.
- Credit cards originated in the 1920s and became widely used starting in the 1950s and 1960s with the creation of Diners Club and other general purpose cards.
- Credit cards work by verifying funds during purchase and sending the customer a monthly statement to pay. Interest is charged if the full balance isn't paid. Customers receive rewards while merchants pay fees for each transaction.
With
nursing
intervention,
patient is able to
perform ADLs with
minimal
assistance.
lesions all
over the
body
-loss of
sensation
on the skin
lesions
Dependent: With
nursing
intervention,
patient is able to
perform ADLs with
maximum
assistance.
Assessment:
Impaired
skin
integrity
related to
presence
of skin
lesions
Planning:
-Provide
clean
dressing
daily
-Monitor
for signs of
infection
-Teach
proper skin
care
Intervention:
-Cleansed
skin lesions
with normal
saline
This document summarizes a Supreme Court of the Philippines case involving the conviction of Erland Sabadlab y Bayquel for forcible abduction with rape. The Regional Trial Court and Court of Appeals both found Sabadlab guilty based on the testimony of the 16-year-old victim AAA, which was consistent with her physical injuries. Sabadlab appeals, arguing AAA's testimony was inconsistent and implausible. The Supreme Court affirms the conviction, finding no clear reasons to overturn the lower courts' assessment of AAA as a credible witness.
This summarizes a key court case regarding the diversions of water from streams flowing into Mono Lake by Los Angeles. The case brought together California's system of water rights and the public trust doctrine. It determined that the state has authority over navigable waters as part of the public trust, and that water rights are not absolute but subject to reconsideration if diversions harm public trust interests like scenic beauty and ecology. The court said diversions from Mono Lake must be reconsidered to protect public trust values in the lake.
This document provides a summary of valuation concepts in the Central Excise Act of Pakistan. It discusses the definitions of value, wholesale cash price, and retail price as used in the Act for determining excise duty. It outlines how the definitions have evolved through amendments over time. It also summarizes some key Central Excise general orders and rules regarding valuation, such as those relating to printing of retail price and submission of packaging samples. The document aims to explain the various valuation concepts and principles used in Central Excise case law in Pakistan.
This document discusses two case studies related to copyright infringement on online platforms:
1) Viacom v. YouTube: The Second Circuit ruled that YouTube was still eligible for safe harbor protections under the DMCA even if generally aware of infringement, as long as it was not aware of specific instances. It remanded the case to determine if YouTube had specific knowledge or was willfully blind.
2) SCIL v. YouTube: The Delhi High Court granted an injunction against YouTube for displaying and profiting from SCIL's copyrighted songs without permission, causing SCIL revenue losses. The court found YouTube intended to profit at SCIL's expense.
The patient is a 33-year-old female who was admitted to the hospital for blurry vision and headaches associated with pre-eclampsia. She has experienced nausea, vomiting, and lethargy since admission. The patient requires assistance with activities of daily living and has an altered nutrition status due to being on a low-sodium, low-fat diet. Her hospitalization has impacted her views on health and lifestyle. The patient interacts well with her family and healthcare providers.
This document provides summaries of and links to several articles about outsourcing. It discusses transformational outsourcing which involves outsourcing core business activities to accelerate growth. Strategic and tactical benefits of outsourcing beyond cost savings are outlined. Guidelines for offshore outsourcing address risks, models, and delivering benefits. Banking, financial services, insurance and healthcare industries are discussed in the context of outsourcing. Softorix is introduced as a provider of outsourcing services including IT, business processes and domain expertise for these industries.
IRJET- Project Economic Appraisal Techniques in Construction Industry - A Com...IRJET Journal
This document compares different project economic appraisal methodologies used in the construction industry. It discusses techniques like net present value, discounted payback period, and internal rate of return that are used to evaluate projects. The document also examines other factors considered in appraisals like technical, economic, organizational, managerial, commercial analyses as well as socio-economic and environmental impacts. It provides examples of how to calculate net present value and compares sample projects based on their net present values.
Project and Portfolio Management in a Federated Governance ModelUMT
This document describes an approach for managing project portfolios across multiple business units using proportional and binary optimization. It discusses how corporate and business unit CIOs can use these techniques to prioritize projects, optimize spending, and align investments with corporate strategies. Binary optimization allows business units to select optimal project portfolios, while proportional optimization gives corporate CIOs a way to adjust program funding levels without eliminating them entirely. The methodology provides a framework for effective portfolio management in complex, federated organizations.
Management model for exploratory investment in IT WGroup
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This document outlines USAID's policy for acquisition and assistance planning. It describes the Agency Acquisition and Assistance Plan and Review tool, which is used to capture all planned A&A actions over $150,000 from all USAID operating units. Operating units are responsible for developing their A&A plans in consultation with contracting/agreement officers and keeping their plans up to date in the tool. The tool provides senior managers an overview of USAID's A&A activities. It also helps ensure funds are obligated on time and supports achievement of USAID Forward goals. The document defines responsibilities for operating units, planners, contracting/agreement officers, and the Board for Acquisition and Assistance Reform. It provides guidance on requirements
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Attachment A
HHS Instructions for
Preparation of an Acquisition Strategy
An acquisition strategy serves as a roadmap for the acquisition portion of the investment
life-cycle. It describes the overall approach for acquiring the capabilities needed to fulfill
the objectives of a major information technology (IT) capital investment (or other
designated investment) in accordance with the Acting Senior Procurement Executive’s
Acquisition Policy Memorandum (APM) No. 2009-05, dated July 29, 20091
. The primary
function of an acquisition strategy is to document the factors, approach, and assumptions
that will guide acquisition decisions related to the investment. The development of an
acquisition strategy allows for identification of risks and consideration of tradeoffs
needed to mitigate those risks. Acquisition strategy development is an iterative process
allowing updates and refinements, including modified risk mitigation approaches, as
circumstances change.
The acquisition strategy contains information that will be useful in completing other
documents critical to the investment. For example, an acquisition strategy assists in
preparing the acquisition section of the Office of Management and Budget (OMB)
Exhibit 300 business case that supports the investment. The acquisition strategy also
begins the process of planning individual contracts needed to acquire required products
and services that comprise or support the investment. As the investment matures and the
acquisition strategy is updated, more detailed steps can be included in acquisition plans
1
If an acquisition strategy is required for other than major IT capital investments, some of the terminology
and requirements, e.g. completion of an OMB Exhibit 300, may not apply.
1
2. for individual contract actions. Details concerning previous and planned contracts, extent
of competition, applicability of performance-based acquisition (PBA), and compliance
with electronic and IT accessibility (Section 508) requirements are all elements contained
in the acquisition strategy, the OMB Exhibit 300, and individual acquisition plans.
Completion Instructions: HHS has established a standard template for preparation of an
acquisition strategy for major IT capital investments and other investments as specified in
the Acquisition Policy Memorandum No. 2009-05, dated July 29, 2009 at
http://www.hhs.gov/oamp/policies/. Operating Divisions (OPDIVs)/Staff Division
(STAFFDIVs) shall prepare the template in accordance with these completion
instructions. The investment’s program or project manager has responsibility for
completing all of the information items included in the template, with any necessary
assistance from functional specialists and the cognizant Contracting Officer (CO) and
Contract Specialist (CS). The instructions for preparing an acquisition strategy are
specified in “red italics” and should be deleted prior to processing the document for
review and approval.
An acquisition strategy must be initiated in conjunction with the preparation of budget
materials related to the initial request for funding of the investment, including the OMB
Exhibit 300. The acquisition strategy must be updated as the investment matures and
additional information becomes available, until the time that individual acquisition plans
are completed for the acquisition(s) that comprise or support the investment. The sections
that, as a minimum, require updating are specified in the instructions. See Interim
HHSAR 307.XXX, Acquisition Strategy, in Attachment B of the Acquisition Policy
Memorandum No. 2009-05, dated July 29, 2009, for the timing of updates to the
acquisition strategy.
A completed acquisition strategy must contain all of the applicable bolded headings in
the order specified. These may be modified if the template is used for other than a major
IT capital investment. Place the required information directly next to, or under, the
applicable heading. If a heading does not apply to a particular investment, indicate “not
applicable” (N/A) next to it. If information concerning that heading is not available due
to the stage of planning for the investment, indicate “to be determined” (TBD) next to it.
Reference and include in section IV, Supporting Documents, any material necessary to
support the acquisition strategy.
2
3. HHS Acquisition Strategy – Template
I. Background and Objectives2
[Describe the overall investment in the categories below.]
1.1 INVESTMENT TITLE AND DESCRIPTION
[Provide the investment title and a brief description.]
1.2 INVESTMENT OBJECTIVE
[Discuss the objective of the investment, including a high-level summary of
what outcome the investment is intended to achieve and how acquisition
will contribute to the desired outcome, e.g., the investment’s alignment with
the agency’s mission, strategic goals, and performance indicators. The
objectives and outcomes must be clearly measurable. Also identify key
stakeholders for this investment.]
1.3 STATEMENT OF NEED
[Briefly state the need for the investment. Specify how the investment
supports the HHS mission. Indicate why current in-house HHS functional
capabilities cannot fulfill the stated need. Discuss any feasible, industry-
based technical alternatives that could meet the need. (Refer to Part I,
Background and Objectives, Section 1.8, Alternatives, for a high-level
description of the alternatives).]
1.4 CRITICALITY/URGENCY
[Address the following questions: What is the criticality of the investment?
How urgent is the need? When urgency of the requirement dictates a
particularly short delivery or performance schedule, what will be the impact
if the program is delayed? What controls will be used to ensure that the
schedule is met?]
1.5CAPABILITY/PERFORMANCE
[State the required capabilities and performance characteristics that are
projected to meet the stated need. Specify the products/services that are
projected to meet the stated need. Update this section as the investment
matures and the planning process progresses.]
1.6 APPLICABLE CONDITIONS
[Summarize all significant conditions affecting the investment, such as:
compatibility with HHS Enterprise Architecture, information security
2
Refer to Acquisition Policy Memorandum 2009-05, dated July 29, 2009.
3
4. standards and Enterprise Performance Life-Cycle (EPLC); existing or future
systems or programs; and any known cost, schedule, and capability or
performance constraints. Summarize any performance parameters or
technical constraints. Describe the business, political, and technological
environment that may affect the investment and supporting acquisitions.]
(Refer to Part II, Strategic Factors, section 2.3, Performance and
Technological Factors, for additional information).
1.7 COSTS
[Provide a high-level estimate of investment costs using a life-cycle
approach, from initiation through retirement and final disposition. Set forth
the cost goals for the investment and the rationale supporting them, and
discuss related cost concepts to be employed. As the investment matures
and cost information is refined, also provide the following items during
periodic updates of this strategy:
• Life-cycle cost3
- Discuss how life-cycle cost will be considered. If life-
cycle costing is not used, explain why. If appropriate, discuss the cost
model used to develop life-cycle cost estimates.
• Design-to-cost4
- Describe the design-to-cost objective(s) and underlying
assumptions, including the rationale for quantity, learning-curve, and
economic adjustment factors. Describe how objectives are to be applied,
tracked, and enforced. Indicate specific related solicitation and
contractual requirements to be imposed.
• Application of should-cost5
- Describe the application of should-cost
analysis to the acquisition.]
(Refer to Part II, Strategic Factors, section 2.2, Budget and Funding
Factors, for more detailed cost information).]
1.8 ALTERNATIVES
[Provide a high-level description of alternatives related to the investment,
such as in-house performance versus commercial acquisition, re-use of
existing resources, and use of commercial-off-the-shelf (COTS) and
government-off-the-shelf (GOTS) technologies. Provide a high-level
3
Life-cycle cost estimate is defined in the Cost Estimating and Assessment Guide, GAO-09-3SP,
dated March 2009 at: http://www.gao.gov/new.items/d093sp.pdf
4
"Design-to-cost" is a concept that identifies cost elements as management goals to achieve the
best balance between life-cycle cost, acceptable performance, and schedule. Under this concept,
cost is a design constraint during the design and development phases and a management
discipline throughout the acquisition and operation of the system or equipment. See definition in
Federal Acquisition Regulation (FAR) 2.101 at:
http://www.acquisition.gov/far/current/html/Subpart%202_1.html
5
"Should-cost" is a life-cycle cost estimate, developed by the customer's accounting, engineering,
procurement, and other costing staff. The staff conducts a thorough, in-depth review of the
contractor's plan to identify and eliminate inefficiencies and diseconomies, and quantifies their
effect on the total cost of the project. The resulting cost figure is the should-cost estimate.
4
5. rationale for alternative selected, considering cost, schedule, and
performance factors.]
(Refer to Part II, Strategic Factors, section 2.3, Performance and
Technological Factors, for a high-level description of performance and
technological factors).
5
6. :
II. STRATEGIC FACTORS
[This section describes the overall acquisition strategy for the investment.
Many details may not be available during the initial stage of the investment,
thus requiring several of the factors in this section to be marked “TBD” (to
be determined). These elements should be updated as the planning for the
investment matures.
The strategic factors listed below should be used to describe details of the
acquisition(s) that are necessary for the investment. To ensure
development of a meaningful acquisition strategy, it is important to
determine what potential events may pose risks to each factor. Risks merit
consideration when they could affect required capabilities, given schedule
and cost constraints. Such credible risks should be assessed to determine
how they will affect attainment of the investment objectives and how risk
can be avoided or mitigated. Risks may not be easy to assess since the
consequence of failure and the probability of failure may be difficult to
estimate early on. If the business, political, and technological environment
changes and as planning for the investment matures, these factors and
their associated risks need to be reviewed and revised, as appropriate.]
2.1 MARKET AND COMPETITIVE FACTORS
[Part 106
of the Federal Acquisition Regulation (FAR) requires agencies to
conduct market research to the maximum extent practicable. FAR subpart
19.2 requires the Government to provide maximum practicable
opportunities in its acquisitions to small businesses. Describe the actions
taken to maximize small business participation.
Describe the marketplace and industrial base that may be available to meet
the investment’s requirements, including the potential use of another
Federal agency or organization(s) to perform all or a portion of the
contemplated work. If the industrial capability is deemed inadequate, what
steps can be taken to provide additional sources or capabilities? For
example, are sufficient numbers of skilled computer system analysts and
programmers available to meet the requirements? Describe the risks posed
by market constraints, the potential impact on the program, and the
strategy to deal with such risks.
Discuss the strategy to maximize competition for the initial acquisition and
how competition can be extended to later phases, e.g., multiple-award
contracts. Describe how competition will be sought, promoted, and
sustained throughout the course of the acquisition. As planning for the
investment matures and additional information about competition becomes
6
FAR Part 10, Market Research policy and procedures are at:
http://www.acquisition.gov/far/current/html/FARTOCP10.html#wp266706
6
7. available from market research, update this section. Describe the risks
posed by lack of competition, the potential impact on the investment, and
the strategy to deal with such risks.
Identify the work that: (a) can be performed in-house, (b) can be performed
within the Government, and (3) is intended to be acquired from the private
sector. Does the program contemplate shifting work from in-house to
contract resources or vice versa? Address the consideration given to OMB
Circular No. A-76 (see FAR 7.3) and indicate whether the intended
acquisition is part of an A-76 study. Describe the risks posed by an A-76
study, the potential impact on the program, and the strategy to deal with
such risks.]
2.2 BUDGET AND FUNDING FACTORS
[Include budget estimates by fiscal year, explain how they were derived,
and discuss the schedule for obtaining adequate funds at the time they are
required. Identity whether special multi-year budgetary authority under FAR
17.101 will be used. Distinguish between funding types (acquisition and
operations & maintenance). Update this section when additional budget
information becomes available, e.g. after alternatives analysis, contract
award and integrated baseline reviews (IBRs). (Refer to Part II, Strategic
Factors, section 1.7 Cost, for more detailed cost information).
Describe the risks to investment capabilities, cost, and schedule, if required
funding is reduced or delayed, and the strategy to deal with such risks.]
2.3 PERFORMANCE AND TECHNOLOGICAL FACTORS
[Describe the products and services and the underlying technologies to be
acquired. Explain the choice of products and services compared to
alternatives. What are the risks associated with these choices and what are
the strategies to deal with those risks?
Describe in detail the investment's compatibility with HHS' Enterprise
Architecture (EA), information security standards and the EPLC.]
2.4 LOGISTICS FACTORS
[Describe the planned logistics approach – in-house or contracted-out
maintenance, warranty and reliability provisions, quality assurance, etc.
Explain the choices and assumptions, and how they will benefit the
investment over its life-cycle. Describe the risks of the chosen logistical
approach and the strategy to deal with such risks.]
7
8. 2.5 ORGANIZATIONAL FACTORS
[Describe the management team and their capabilities. Are the right skills
and sufficient staff available to manage an investment of this size and
complexity? What are the risks associated with the organizational structure,
staffing, and skills of the management team given the objectives and
requirements of the investment? What steps can be taken to mitigate such
risks?
Are certified Contracting Officers (FAC-C), Contracting Officers’ Technical
Representatives (FAC-COTR) and Program/Project Managers (FAC-P/PM)
available to manage investments? Refer to
http://www.hhs.gov/oamp/policies/ for pertinent certification requirements,
etc.
Specify the supporting organizations, their technical or functional services
and the support essential for the investment. If applicable, what are the
risks posed by the use of contracted support for the office responsible for
managing the investment? How can these risks be avoided or mitigated?]
2.6 ACQUISITION POLICY FACTORS
[Numerous policy factors affect acquisition and need to be considered as
the investment’s acquisition strategy is formulated. Several of the factors
will be difficult to assess initially. However, the earlier these factors are
recognized, the less the likelihood of a disruption in the acquisition schedule
due to non-compliance. (Refer to Part III, Implementation Strategy, Section
3.3, Contracting Approach, for more detailed information).
The following policy considerations should be addressed in the acquisition
strategy:
• EARNED VALUE MANAGEMENT
[Earned value management (EVM) is a program management tool
and technique that facilitates systematic planning for, and monitoring
of, high-value, complex projects. It integrates a project’s scope with
the related budget and schedule to permit detailed assessment of
overall performance during the life of the project. EVM applies to
acquisitions that involve development effort. This would include not
only those acquisitions designated by the agency as major systems
but also those acquisitions that include significant development,
modification, or upgrade during the operational or steady-state
phase of a program. (See APM No. 2008-02, HHS Interim
Acquisition Guidance on Earned Value Management, dated October
1, 2008,at http://www.hhs.gov/oamp/policies/).
In addition, discuss how the offeror's/contractor's EVMS will be
verified for compliance with the American National Standards
Institute/Electronics Industries Alliance (ANSI/EIA) Standard-748,
8
9. Earned Value Management Systems.
Describe how the investment will comply with EVM requirements
Describe how EVM data will be used to monitor contractor
performance. If the investment is not subject to HHS’ acquisition
guidance on or regulatory coverage of EVM, explain why. Describe
the risks to program management and program objectives of not
utilizing EVM.]
• PERFORMANCE-BASED ACQUISITION
[Performance-based acquisition (PBA) is a documented, systematic
and outcome-oriented method for structuring all aspects of an
acquisition around the results to be achieved rather than the manner
in which the work is to be performed. It is the preferred method for
acquiring services. (See FAR 2.101, 37.102 and 37.6; and Public
Law 106-398, section 821.) This includes development of:
(1) performance requirements that define the work in measurable,
mission-related, and program-oriented terms; (2) performance
standards tied to the performance requirement; and (3) a quality
assurance (QA) plan describing how performance will be measured
against the performance standards.
Describe how the investment uses/will use PBA techniques, e.g.,
performance work statement (PWS), performance standards and
quality assurance surveillance plans, etc. Describe the risks to
performance if performance-based techniques are not used.]
• MANAGEMENT INFORMATION REQUIREMENTS
[Discuss, as appropriate, what management information system will
be used by the Government to monitor the contractor’s effort.
Discuss the methodology the Government will employ to analyze
and use: (a) all cost, schedule, and performance data, including any
EVM data; and (b) various technical progress reports. Address the
need to maintain records in accordance with appropriate retention
schedules. (See the HHS-OCIO Policy for Records Management at:
http://www.hhs.gov/ocio/policy/2007-0004.001.html).]
• GOVERNMENT-FURNISHED PROPERTY AND INFORMATION
[Identify any Government-furnished property (including materials,
facilities, and equipment) and Government-furnished Information
(such as manuals, drawings, and test data) that must be provided to
the contractor(s) to perform under the contract. What are the risks to
the investment (schedule and cost) if required property or
information is not made available to the contractor on a timely basis?
Describe how these risks can be avoided or mitigated. Describe the
optimum means of managing records that transfer property and
9
10. information to contractors. See FAR Part 45 at:
http://www.acquisition.gov/far/current/html/FARTOCP45.html#wp233
425.]
• ENVIRONMENTAL AND ENERGY CONSERVATION
OBJECTIVES
[Discuss all applicable environmental and energy conservation
objectives associated with the acquisition, the proposed resolution of
environmental issues, and any environmentally-related requirements
to be included in solicitations and contracts. Discuss the risks of non-
compliance and how such risks can be avoided or mitigated.
Describe how the contract(s) will consider use of: recovered
materials, energy- and water-efficient products and services,
products containing energy-efficient standby power devices,
environmentally preferable purchasing criteria developed by the
Environmental Protection Agency (EPA), and environmental
objectives. See FAR subparts 23.2 and 23.4 at
http://www.acquisition.gov/far/current/html/FARTOCP23.html.]
• SECURITY AND PRIVACY CONSIDERATIONS
[For acquisitions dealing with classified matters, discuss how
adequate security will be established, maintained, and monitored. If
a contractor will design, develop, maintain, use, or operate
information systems subject to the Privacy Act, discuss how the
requirements of that Act will be met. Discuss how agency
information security requirements will be met under the Federal
Information Security Management Act (FISMA). For acquisitions
requiring routine contractor physical access to a federally controlled
facility or access to a federally controlled information system,
discuss how requirements for personal identity verification of
contractors will be met under Homeland Security Presidential
Directive 12 (HSPD-12). Consult with your OPDIV Security Officer.
Determine whether the program will be in compliance with these
security and privacy requirements. Discuss the risks of non-
compliance and how such risks can be avoided or mitigated.]
• ELECTRONIC AND INFORMATION TECHNOLOGY
ACCESSIBILITY
[Section 508 of the Rehabilitation Act, at
HTTP://WWW.SECTION508.GOV, significantly expanded and
strengthened the requirement that Federal agencies make their
electronic and information technology (EIT) products and services
accessible to persons with disabilities. Describe the EIT to be
developed, acquired, maintained, or used under this proposed
10
11. acquisition(s). Determine whether the investment will be in
compliance with Section 508 requirements or if an exception should
be sought. Discuss the risks of noncompliance and how such risks
can be mitigated.]
• ORGANIZATIONAL CONFLICTS OF INTEREST
[Address the means that will be used to avoid or mitigate
organizational conflicts of interest. That is, describe how the
Government will ensure that any contractors or subcontractors
selected to support the investment are able to render objective
advice and services to the Government without that ability being
compromised (or potentially compromised) based on the contractor’s
other business interests. Consider what kinds of arrangements or
associated restrictions may need to be placed on individual
contractors to protect the Government’s interests and to acquire
unbiased services and support. In particular, limitations may need to
be placed on the future contracting opportunities of selected
contractors to eliminate the possibility of unfair competitive
advantage or the compromise of proprietary or financial information.]
• INTELLECTUAL PROPERTY RIGHTS
[Describe and discuss the allocation of data rights between the
Government and any contemplated providers of software and
software-related services. Discuss how the Government will ensure
that any modifications of commercial off-the-shelf (COTS) software
will be addressed as to ownership and future access and use,
including the impact of such modifications on the respective rights of
the parties and the warranties and maintenance agreements
associated with the underlying product(s).]
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12. III. IMPLEMENTATION STRATEGY
[This section describes the contracts and purchases required to implement the
investment, their interrelationship, and how they will be managed.]
3.1 CONTRACTUAL VEHICLES
[Discuss each contracted effort planned for the investment, indicating its
purpose and timing; and identify dependencies among such efforts if
multiple contracts are planned. Discuss whether single-award or multiple-
award vehicles will be used]
3.2 POTENTIAL SOURCES
[Describe the sourcing strategy to be employed and what methods will be
used to maximize competition. Discuss how more sources, e.g., small
businesses, can be located if insufficient sources are available and, if
necessary, how the acquisition can be changed (specifications, duration,
data rights) to stimulate more competition.
Discuss any potential organizational conflicts of interest and risk mitigation
strategies.]
3.3 CONTRACTING APPROACH
OMB has expressed a strong preference for the use of fixed price contracts.
These types of contracts mitigate financial risk to the government but require
proper development of requirements. Conversely, OMB has stated that cost-
reimbursement, time and material, and labor-hour contracts are the least
preferred contract types, and may be used only when no other type of
contract is suitable (and when a Determination & Findings under FAR 16.6 is
approved).
[Based on the information addressed in Section 2.1, Market and Competitive
Factors (under Part II, Strategic Factors), describe alternative types of
contracts and instruments considered and why they are not appropriate. This
section should include a risk-based discussion of the type(s) of
contract/purchase (e.g., fixed price, cost-type) and the contract instrument(s)
(e.g., basic contract with options, GSA schedule order, indefinite-delivery,
indefinite-quantity contract) deemed most appropriate and beneficial for the
acquisitions to be made under this investment.
Provide basic information about the investment’s largest dollar acquisitions,
including the purpose of the acquisition, a brief explanation for the type of
12
13. contracts selected (e.g., fixed-price, cost-type) and, if the contracts were
awarded noncompetitively, the rationale for not using competition
If the use of interagency (multi-agency) acquisitions is contemplated to
support all or any portion of the investment, explain how interagency
acquisitions will achieve “best value” for the Government. (Refer to APM
2009-04 on Multi-Agency Contracting, dated July 2, 2009 for detailed
guidance at http://www.hhs.gov/oamp/policies/]
3.4 CONTRACT ADMINISTRATION
[Describe the strategy for administering proposed contracts and purchases,
including the definition and assignment of the roles and responsibilities of
contracting officer(s), contracting officer’s technical representative(s), and
any technical advisers/subject matter experts. Discuss areas of special
emphasis, e.g., award-fee provisions, and how these areas will be
managed. If PBA will be used, explain how the attainment of the
performance objectives will be measured. Also, describe appropriate
records management strategy consistent with: (a) 36 CFR Part
§1222.48,“Data created or received and maintained for the Government by
contractors,” at:
http://edocket.access.gpo.gov/cfr_2001/julqtr/pdf/36cfr1222.50.pdf); and (b)
HHS-OCIO Policy for Records Management.]
13
14. IV. SUPPORTING DOCUMENTATION
[This section identifies the documents referenced in the Acquisition
Strategy. List any referenced documents, e.g. EPLC-related documentation,
and include them as attachments to support the Acquisition Strategy.]
4.1 LIST OF DOCUMENTS
14
15. V. REVIEW AND APPROVAL
[This section identifies the individuals who prepared, reviewed and
approved the Acquisition Strategy.]
5.1 PARTICIPANTS7
[Complete the table to identify those individuals participating in the
Acquisition Strategy development process.]
Name Position Office/Symbol Telephone E-mail
[Program/Project
Manager]
[Contracting
Officer]
Business Sponsor
Chief Technology
Officer (CTO)
Budget Officer
Chief Financial
Officer
Chief Information
Security Officer
(CISO
Enterprise
Architect (EA)
Logistics Officer
5.2 APPROVALS
[Identify the individuals who concurred in and approved the Acquisition
Strategy.]
_____________________________________ _________
OPDIV Chief Information Officer (concurrence) Date
_______________________________ _________
Head of Contracting Activity (approval) Date
7
Program/Project Manager and contracting officer should adopt an integrated project team
approach to prepare, review and approve the Acquisition Strategy.
15