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    Do you have or can point me in the direction of a Annual Program Plan template or outline?


    DCMA Manual 2501-08 addresses Grants, Cooperative Agreements, and Other Transactions.

    The DCMA Manual defines a Cooperative Agreement as a legal instrument used to enter into the same kind of relationship as a grant, except that substantial involvement is expected between the DoD and the recipient when carrying out the activity contemplated by the cooperative agreement.

    Within the DCMA Manual, Paragraph 4.2 addresses the requirement for a Performance Plan and defines what should be included.


    a. A critical part of managing an NPI is the establishment of a performance plan that outlines the milestones for performance/payment and actions leading to closeout. The performance plan is verification of continuity and Financial Improvement and Audit Readiness. The AGO/AAO shall establish a performance plan for grants, cooperative agreements, TIAs, and OTs that exceed the Simplified Acquisition Threshold. For awards under the Simplified Acquisition Threshold, the use of a performance plan is optional; however, the AGO/AAO is strongly encouraged to develop a performance plan for any award that is complex in nature and requires additional oversight. The performance plan may be written after the PAOC, if a PAOC was conducted. The performance plan must outline the details of the NPI to include the recipient’s schedule and estimated completion date(s) for third party Single Audits, performance milestones, deliverables, submittals, associated payment provisions, property management and title, and closeout requirements. It is important to ensure the performance plan reflects the different requirements according to whether the award is a TIA that is a cooperative agreement or a TIA that is an OT.  Documentation of any Bayh-Dole Act patent and trademark intellectual property (Part 401 of Title 37, CFR) requirements should also be included. Discussions with the awarding NPI office is highly recommended. A performance plan template is available on the Resource Page.

    b. The performance plan should address: (1) How performance criteria or milestone completion is verified and by whom. (2) The associated payment schedule to track expenditures and available funds. (3) In what form data/reports are to be provided by the recipient to the AGO/AAO. The data/reports set forth the procedures for monitoring and reporting on the recipient’s financial and program performance. (4) The types and frequency of reviews to be conducted. Recipients are responsible for managing and monitoring projects. However, the AGO/AAO is responsible for ensuring that the reports are delivered to the appropriate program office and any other appropriate parties. c. The AGO/AAO should also consider the following when creating the performance plan: (1) Whether or not recognition of pre-award costs are included in the NPI, as these costs may have a significant bearing on initial payments. (Normally, these costs are only recognized as a part of the contributions received by the recipient. The recipient receives the money and later pays it out as an expense rather than a contribution.) (2) Requirements for, and frequency of, cost/schedule reporting for the program. The recipient is to provide this information to the AGO/AAO. (3) How the recipient’s accounting system treats program costs and the period of time during which the recipient’s accounting records are subject to examination. (4) For any cost sharing, the sufficiency of information for the type (cash, in-kind contributions, independent research and development, technology transfers), amount, and timing of recipient contribution.

    The link to DCMA Manual 2501-08 is



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