Control Accounts, Work Packages, and Planning

Packages 12.PM-002 Table of Contents

1.0 PURPOSE 3
2.0 SCOPE 3
3.0 RESPONSIBILITIES 3
3.1 Project Manager (PM) is responsible for 3
3.2 Control Account Manager (CAM) is responsible for 3
3.3 Work Package (WP) Manager is responsible for 3
3.4 Project Controls is responsible for 3
3.5 Project Financial staff is responsible for 4
4.0 PROCEDURES 4
4.1 Control Accounts (CAs) 4
4.2 Work Packages (WPs) 5
4.3 Planning Packages 5
4.4 Control Account Plan Development Process 6
5.0 REFERENCES 6
6.0 APPENDICES 7
Appendix A Signature Page and Revision History 8
Appendix B ACRONYMS AND GLOSSARY 9
APPENDIX C Control Account, Planning, and Work Authorization Flowchart
11
 Control Accounts, Work Packages,
and Planning Packages
12.PM-002
Table of Contents
Table of Contents
1.0 PURPOSE 2
2.0 SCOPE 2
3.0 RESPONSIBILITIES 2
3.1 Project Manager (PM) is responsible for 2
3.2 Control Account Manager (CAM) is responsible for 2
3.3 Work Package (WP) Manager is responsible for 2
3.4 Project Controls is responsible for 2
3.5 Project Financial staff is responsible for 3
4.0 PROCEDURES 3
4.1 Control Accounts (CAs) 3
4.2 Work Packages (WPs) 4
4.3 Planning Packages 4
4.4 Control Account Plan Development Process 5
5.0 REFERENCES 5
6.0 APPENDICES 6
Appendix A Signature Page and Revision History 7
Appendix B ACRONYMS AND GLOSSARY 8
APPENDIX C Control Account, Planning, and Work Authorization Flowchart
10
 FERMI RESEARCH ALLIANCE PROCEDURES
SUBJECT: PROJECT MANAGEMENT
NUMBER: 12.PM-002

RESPONSIBILITY: Office of Project Support Services REVISION: 6

APPROVED BY: Head, Office of Project Support Services
EFFECTIVE: 12/18/15
TITLE Control Accounts, Work Packages, Planning Packages

1.0 PURPOSE
This document describes the procedures governing the development and use of control accounts and
work packages. A control account (CA) is a management control point at which budgets (resource
plans) and actual costs are accumulated and compared to earned value. Work packages (WP) are a
subdivision of a control account and consist of a discrete or level-of-effort set of tasks that have been
planned and budgeted in detail. Planning packages are created to describe work within a control
account that will occur in the future.

2.0 SCOPE
This procedure outlines the steps used to develop control accounts, work packages, and planning
packages.

3.0 RESPONSIBILITIES

3.1 Project Manager (PM) is responsible for

 providing project office staff to execute project controls systems referenced in this
procedure
 appointing the Control Account Managers (CAMs) for the project with the concurrence
of the affiliated functional manager(s)
 providing the CAMs with high-level scope, schedule, and cost boundaries for the project,
as well as customer requirements, other constraints, and planning guidance prior to the
development of control accounts
 concurring with the CAMs development of their control account information.

3.2 Control Account Manager (CAM) is responsible for

 preparing detailed scope, schedules, and cost estimates for the control account
 subdividing the work into work packages and planning packages
 planning and budgeting assigned control accounts
 analyzing and managing control account performance
 execution of the scope of all work packages within a control account
 identifying the Performance Measurement Technique (PMT) to be used to track each work
package

3.3 Work Package (WP) Manager is responsible for

 executing the scope described in the work package document within the budget and
schedule constraints shown.
 reporting back project-related information to the CAM

3.4 Project Controls is responsible for

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 PROCEDURES: CONTROL ACCOUNTS, WORK PACKAGES, PLANNING PACKAGES
NUMBER 12.PM-002 REVISION 6 EFFECTIVE: 12/18/15 PAGE 2 OF 9

 Assisting the PM and CAMs in preparation, maintenance, and control of Control

Accounts, Work Packages, and Planning Packages
 Advising CAMs and PM of FRA EVMS requirements to ensure the project is compliant

3.5 Project Financial staff is responsible for

 Opening and closing chargeable task codes within the financial system in conjunction with
the Fermilab Finance Section.

4.0 PROCEDURES
4.1 Control Accounts (CAs)
CAs are the management control point at which budgets (resource plans) and actual costs are
accumulated and compared to the earned value. A control account is a natural management
point for planning and control because it represents the work assigned to one responsible
organizational element on one work breakdown structure element.

A control account uses one or more chargeable task codes in the Fermilab financial
management system to collect actual costs. Control accounts may consist of multiple lower
level chargeable task codes, which roll up to the control account level. It is the project’s
prerogative to use multiple lower level chargeable task codes, which can help with
capitalization, tracking costs, and analysis of variances. See Figure 1 below for the
relationships between work packages, chargeable task codes, and control accounts.

PROJECT

1.1 CONTROL ACCOUNT 1.2 CONTROL ACCOUNT

(SUMMARY COST) (CHARGEABLE TASK CODE)

I
1.1.1 1.1.2 1.2.1 WORK 1.2.2 WORK
CHARGEABLE CHARGEABLE PACKAGE PACKAGE
TASK CODE TASK CODE
i

1.1.1.1 1.1.1.2 1.1.2.1 1.1.2.2

WORK WORK WORK PLANNING
PACKAGE PACKAGE PACKAGE PACKAGE

Figure 1 Control Account Structure

Control accounts are made up of one or more work packages and planning packages through
the chargeable task codes; however, a single work package is never divided amongst multiple
control accounts.

Control accounts and the associated chargeable task codes are opened in the accounting
system only after the Work Authorization document has been signed (see Work
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 PROCEDURES: CONTROL ACCOUNTS, WORK PACKAGES, PLANNING PACKAGES
NUMBER 12.PM-002 REVISION 6 EFFECTIVE: 12/18/15 PAGE 3 OF 9

Authorization, EVMS Procedure 12.PM-003). When a CAM determines a chargeable task

code for the control account should be opened, he/she contacts the Project Controls and
Project Financial staff by email to request the code be opened. The Project Financial staff
will notify the Finance Section to open the appropriate chargeable task codes, and Project
Financial staff will then email Project Controls and the CAM when the chargeable task code
is open.

When all work packages are completed within a chargeable task code, the CAM will notify
the Project Controls and Project Financial staff that these codes should be closed. Project
Financial staff will work with the Finance Section to close the appropriate codes. When all
chargeable task codes associated with a single control account are finally closed, the control
account will cease with monthly reporting. Project Controls will track which control accounts
have been closed and no longer require reporting.

4.2 Work Packages (WPs)

Work packages are a subdivision of a control account and consist of a discrete or level of
effort task that have been planned, estimated, and budgeted in detail. Work packages
constitute the basic building blocks used in planning, measuring, accomplishment, and
controlling project work. A work package may contain lower level detailed activities, but has
the following characteristics:

 is distinguishable from all other work packages

 has responsibility assigned to a single work package manager
 has a scheduled start and completion date
 has a budget expressed in dollars, labor hours, or measurable units
 is limited in duration to a relatively short span of time (generally, two reporting periods
or less)
 is integrated with detailed engineering, construction, operations, and transition schedules
(if appropriate)

A completely planned work package is documented in the resource-loaded schedule with this
information:

1. A unique identifier number and title

2. A description of the scope associated with that WP
3. Resources required to perform the work
4. Estimated duration(s) of the work, with expected start and finish dates
5. One Performance Measurement Technique to be used in measuring performance
6. Project Manager and Control Account Manager approved Basis of Estimate

All work scheduled to start in a current month has a detailed plan for the applicable work
package, and is covered by a signed Work Authorization Agreement (see Work Authorization,
EVMS Procedure 12.PM-003).

4.3 Planning Packages

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 PROCEDURES: CONTROL ACCOUNTS, WORK PACKAGES, PLANNING PACKAGES
NUMBER 12.PM-002 REVISION 6 EFFECTIVE: 12/18/15 PAGE 4 OF 9

Planning packages are created to describe work within a control account that will occur in the
future. Planning packages must have a work scope, schedule, and time-phased budget.
Planning packages are normally larger (scope, schedule, and budget) than individual detailed
work packages, but planning packages must still relate to a specific work scope. Individual
planning packages do not require the detail found in work packages. When planning packages
are converted into work packages, they are defined in greater detail in the schedule. When
converting planning packages to work packages, care must be exercised to ensure budget
constraints are appropriately addressed. Once a project has established a Performance
Measurement Baseline (PMB), conversion of planning packages to work packages must
follow the change control processes (see Change Control, EVMS Procedure 12.PM-007).

4.4 Control Account Plan Development Process

Control Accounts must be developed for all work scope in the project. This is done by the
CAM in collaboration with the project controls staff and the Project Manager. This iterative
process includes the detailed plans, work packages and planning packages as appropriate, to
insure the control account scope, schedule, and budget is defined, consistent with project
objectives, and achievable. Bases of Estimate are required for each Work Package (see Cost
Estimating, EVMS Procedure 12.PM-005).

Items to be developed when planning a control account are:

1. Work definition (found in the WBS dictionary)

2. Budget (BCWS by month by work package and planning package), also known as the
Control Account Plan.
3. Schedule including resource planning
4. Work Authorization Document
5. Performance measurement techniques for related work packages

Other items CAMs should consider when setting up control accounts, including, but not
limited to, the reporting requirements of various funding types (such as R&D or MIE),
segregating costs for future capitalization of equipment and facilities, and project phasing.

After data is collected for all control accounts, the project controls staff reviews the project
schedule and budget with the Project Manager to assess their consistency with project
objectives. If necessary, the Project Manager discusses the revisions to the control account
planning with the CAMs. Project Controls uses the agreed-upon control account information
to establish the project Performance Measurement Baseline (PMB) and enters the control
account data into the project EVM system using the scheduling and performance
measurement tools.

Once the PMB is established (no later than at CD-2 for DOE projects), the Project Manager
and the CAM will sign the Work Authorization for each active control account, authorizing
the work to proceed within the CA parameters. The overall process is shown in the flowchart
in Appendix C.

5.0 REFERENCES
DOE Order 413.3B, Program and Project Management for the Acquisition of Capital Assets
Fermi Research Alliance, LLC (FRA) Earned Value Management System Description
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 PROCEDURES: CONTROL ACCOUNTS, WORK PACKAGES, PLANNING PACKAGES
NUMBER 12.PM-002 REVISION 6 EFFECTIVE: 12/18/15 PAGE 5 OF 9

EVMS Procedure 12.PM-001 Project WBS, OBS and RAM

EVMS Procedure 12.PM-003 Work Authorization
EVMS Procedure 12.PM-004 Project Scheduling
EVMS Procedure 12.PM-005 Cost Estimating
EVMS Procedure 12.PM-007 Change Control

6.0 APPENDICES
12.PM-002A: Appendix A: Signature Page and Revision History
12.PM-002B: Appendix B: Acronyms and Glossary
12.PM-002C: Appendix C: Control Account, Planning, and Work Authorization Flowchart

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 Appendix A
Appendix A
SIGNATURE PAGE AND REVISION
SIGNATURE PAGE AND REVISIONHISTORY
HISTORY

Thisprocedure
This procedure approved
approvedby:
by:__________________________________________ _________________
Marc Kaducak
Marc Kaducak DATE DATE
Head,Office
Head, Office of
of Project
ProjectSupport
SupportServices
Services
Fermi National Accelerator Laboratory
Fermi National Accelerator Laboratory

TABLE OF REVISIONS
Author(s) Description Revision Date
Initial Version 0 10/17/08
E McCluskey Removed references to funding. In 1 12/02/08
Appendix B changed definition of Control
Account and added definition for Control
Account Manager.
E McCluskey Clarified CAP definition, reworded CA 2 3/27/09
description to include planning packages
E McCluskey Revised to include tracking hrs for 3 09/17/09
uncosted labor; revised WAD form to
include CRs
M. Kaducak Clarified requirement to convert planning 4 08/18/13
packages to work packages six months
before work starts in section 4.3. Updated
DOE O 413.3A to DOE O 413.3B in
section 5.0.
Updated OPMO to OPSS. Updated
flowchart in Appendix C
R. Marcum Clarification to planning package 5 11/19/14
conversion in section 4.3
Updated Work Authorization Example.
Removed reference to uncosted labor hour
requirements to match changes in EVMS
Description.
R. Marcum Referenced other procedures rather than 6 11/20/2015
duplicate guidance to avoid redundancy
and possible guidance disconnects.
Added clarification on Roles and
Responcibilities.

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 Appendix B
ACRONYMS AND GLOSSARY
CA — Control Account
CAM – Control Account Manager
CD — Critical Decision
OBS – Organizational Breakdown Structure
RAM — Responsibility Assignment Matrix
PM — Project Manager
PMT – Performance Measurement Technique
WAD — Work Authorization Document
WBS — Work Breakdown Structure
WP – Work Package

Control Account (CA) - A key management control point located at the natural intersection point of the WBS and the
OBS, where functional responsibility for work is assigned. It represents the point at which budgets (resource plans) and
actual costs are accumulated and compared to earned value for management control purposes.

Control Account Manager (CAM) – The member of the project team responsible for the performance defined in a Control
Account and for managing the resources authorized to accomplish the tasks.

Control Account Plan (CAP) – Report from cost processor showing the tine phased budget for the control account by
work package by month.

Critical Decision (CD) – On DOE projects, a formal determination made by the Acquisition Executive and/or designated
official at a specific point in a project life cycle that allows the project to proceed. Critical Decisions occur in the course of
a project: at determination of Mission Need (CD-0), at the completion of conceptual design (CD-1), at project baselining
(CD-2), at the commencement of execution (CD-3), and at turnover (CD-4).

Functional Manager – Line manager whose responsibility includes assigning staff for matrixing to projects

Performance Measurement Technique (PMT) – A defined method of earning value in relation to the resources
expended. Also known as Earned Value Methodology.

Project Controls – Project support staff for planning, baseline development, management system plan preparation,
as well as for monitoring, assessing, controlling, and reporting progress against the project baseline.

Project Financial staff – Project support staff for preparing cost information for monthly reports, monitoring
expenditures, tracking spending deviations from baseline plans, preparing the Project Accounting task structure,
tracking requisitions, and developing interfaces for financial information from external entities such as other
laboratories and universities.

Responsibility Assignment Matrix (RAM) - A structure that relates the project organization structure to the work
breakdown structure to help ensure that each element of the project’s scope of work is assigned to a responsible
individual.

Work Authorization Document (WAD) - A group of documentation consisting of the Work Authorization Form
and supporting attachments (as outlined in Procedure 12.PM.003) that represents the agreement between the Project
Manager and CAM for the work to be completed.

Work Breakdown Structure (WBS) - A product-oriented grouping of project elements that organizes and defines
the total scope of the project. The WBS is a multilevel framework that organizes and graphically displays elements
representing work to be accomplished in logical relationships. Each descending level represents an increasingly
detailed definition of a project component. Project components may be products or services. It is the structure and
code that integrates and relates all project work (technical, schedule, and cost) and is used throughout the life cycle of
a project to identify and track specific work scopes.

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 Work Package (WP) – A task or set of tasks performed within a control account. The work package is the lowest
level activity to which resources are assigned.

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 APPENDIX C Control Account, Planning, and Work Authorization Flowchart

EVMS: Control Account, Planning, and Work Authorization

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No copy printed from this site is official. Before using a printed copy, verify that it is the most current version by checking the document revision on Office of Project Support Service’s Web Page:
http://www.fnal.gov/directorate/OPMO/PolProc/home.htm Print Date: 2/5/2016