1、Lessons Learned Entry: 1419Lesson Info:a71 Lesson Number: 1419a71 Lesson Date: 2004-01-01a71 Submitting Organization: ARCa71 Submitted by: Donald R. MendozaSubject: Resources Management: Construction-of-Facilities (CofF) Projects Under Full Cost Accounting (FCA) Abstract: Funding sources under FCA f
2、or CofF projects aimed at building or improving unique test facilities must include specific customers in addition to Agency General and Administrative (G&A).Description of Driving Event: The Project, whose intent was to modernize a unique test and simulation facility, began under the Agencys Busine
3、ss As Usual (BAU) financial process which meant that the majority of its funding would come from Agency G&A budgets. This meant the Projects justification did not have to focus or be explicitly tied to any specific customers, but instead be aimed at its generic benefits to the Agency as a whole. How
4、ever, as the Agency transitioned into an FCA mode the Project was unable to acquire funding from the facilities usual customers as they too were not funded at a level appropriate to cover facility upgrades. As a result the Project was unable to fund its work and was cancelled.Key Words: Project canc
5、ellation, construction-of-facilities, full-cost accounting, customers Lesson(s) Learned: In the Agencys FCA mode CofF projects, especially those aimed at building or improving test facilities can no longer depend exclusively on Agency G&A sources for funding. Rather, funding must be acquired through
6、 the projects or activities that will explicitly benefit from their results. Therefore, these funding sources must be identified and acquired during early Project formulation.Recommendation(s): Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-All CofF
7、 projects in formulation should identify and acquire funding sources outside the traditional G&A route. In addition, any ancillary benefits to other non-funding customers or the Agency in general should be clearly identified and documented such that, if necessary, G&A sources can be called upon to h
8、elp the project meet its requirements. Evidence of Recurrence Control Effectiveness: N/ADocuments Related to Lesson: N/AMission Directorate(s): a71 Exploration Systemsa71 Sciencea71 Space Operationsa71 Aeronautics ResearchAdditional Key Phrase(s): a71 Facilitiesa71 Financial Managementa71 Program and Project ManagementAdditional Info: Approval Info: a71 Approval Date: 2004-06-02a71 Approval Name: Andrew Hockera71 Approval Organization: ARCa71 Approval Phone Number: 650-604-4120Provided by IHSNot for ResaleNo reproduction or networking permitted without license from IHS-,-,-
