The document describes Booz Allen & Hamilton's approach to automating NASA's full cost implementation practices. It involves using a knowledge-on-demand tool to collect data from NASA's legacy systems, standardize the data, and compute labor costs. It then uses the data to categorize costs as direct or indirect and allocate indirect costs to service pools and center G&A pools before final reporting. The approach aims to provide NASA managers with timely, accurate full cost data to support decision making.
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Full Cost White Paper
1. Full Cost Implementation
White Paper
Booz•Allen & Hamilton’s Approach to the
NASA Agency-wide Full Cost Initiative
JANUARY 14, 2000
2.
3. 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
4.
5. 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
6. 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
7. 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
8. 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.
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9. 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
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(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.
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11. 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.
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12. 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.
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13. 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.
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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
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15. 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
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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
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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
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CONTACT LIST
Contact List Page 14