REG NASA-LLIS-1419-2004 Lessons Learned Resources Management Construction-of-Facilities (CofF) Projects Under Full Cost Accounting (FCA).pdf
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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
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