1. CMC200 FEES, FINANCING, AND PAYMENTS
CMQ101 - Course Introduction
9/17/2018
CMC200 FEES, FINANCING, AND PAYMENTS
Module 3: Contracts with Interim Financing Lesson 2: Contracts with Interim Financing through Performance-Based Payment Requirements

2. Lesson 3 Introduction: TLO
Given a Government contract and/or modification(s) with interim financing through Performance-Based Payments, correctly apply Performance-Based Payment requirements as needed.
Graphic: business men and women reviewing a document together. 2

3. What’s In It For Me (WIIFM)
This lesson will provide you with basic information to perform contract administration on contracts with Interim Financing through Performance-Based Payment requirements.
Graphic: accounting documents, pen, and calculator. 3

4. Lesson 2: ELOs
Given a Government contract and/or modification(s), with performance-based payments, correctly determine contractor and contract eligibility.
Given a Government contract and/or modification(s) with performance-based payments, correctly perform risk assessment.
Given a Government contract and/or modification(s) with performance-based payments, correctly apply performance- based payments. 4

5. Lesson 2 Topics Eligibility Contract Administration and Procedures
Risk
Payment, Verification, and Controls

6. Topic 1: Eligibility Eligibility
Contract Administration and Procedures
Risk
Payment, Verification, and Controls

7. Why Financing?
Graphic: screenshot of FAR website. 7 7

8. Performance-Based Payments (PBP)
Provide financing to contractors performing under fixed-price, non-commercial contracts, or fixed-price items on a mixed type contract
Paid based upon contractor performance of definitive criteria uniquely established in each contract
Represent expenses that the contractor could reasonably be expected to incur in order to achieve completion of each defined criteria or event 8

9. PBPs, Cont. PBPs are NOT: Advance Payments
Payments for deliverable goods or services
Government acceptance of contract deliverables
Inducements to contractors to achieve performance levels that exceed contract requirements
For services
Graphic: hands exchanging money. 9

10. CMQ101 - Course Introduction
9/17/2018
Knowledge Review
What accurately describes PBPs? (Select all that apply.)
Provide financing to contractors performing under fixed-price, non-commercial contracts
Paid based upon contractor performance
A method of Advance Payments
Government acceptance of contract deliverables 10

11. Authority to Use PBPs FAR Subpart 32.10: Performance-Based Payments
FAR (a): Policy-- Performance-Based Payments are the preferred Government financing method when the CO finds them practical, and the contractor agrees to their use
Clause at FAR : Performance-Based Payments
Graphic: small screenshots of FAR clauses. 11

12. PBP Policy IAW DFARS 232.10: Performance-Based Payments
PBPs never exceed total cost incurred
The CO will consider the contractor’s accounting system beforehand
IAW DFARS PGI (a): Contracting Officer Action, PBPs--
Are not practical for all fixed-price contracts
Require considerable effort between the contractor and Government 12 12

13. PBP Clauses
Cumulative PBPs shall not exceed cumulative incurred contract costs.
Graphic: Screenshot from FAR website. 13 13

14. When Are PBPs Used?
Large business: contract is valued at or greater than $2.5M
Small business: contract is valued over the simplified acquisition threshold - now $150K
Contractor is not expected to be able to bill for delivery of products for substantial time after work begins:
Large business – normally six months
Small business – normally four months
Graphic: paper money and dollar signs. 14

15. Benefits Benefits to contractor: Improved cash flow
Reduced costs of oversight and compliance
Management team focus on technical and schedule progress
Benefits to Government:
Oversight and compliance costs may be reduced
Risk of overpayment may be reduced
Graphic: paper money and US capitol building. 15

16. Risks Risks to contractor:
No payment if PBP event not successfully completed
Usually bears risk for property loss, theft, destruction or damage
Comparable to Progress Payment requirement
Potential risks to Government:
Poor completion events
Poor completion criteria
Event values not commensurate with milestone activities
Front loading of event values 16

17. PBPs and PPs: Similarities
Criteria for eligibility – FAR (d)(2)&(3):
2.5M or greater for large business
Over 150k small business (simplified acquisition threshold)
Fixed-price contracts, fixed-price CLINs on mixed-type contracts
Recoverable in case of default

18. PBPs and PPs: Differences
Basis for payment:
PP: 80% of actual incurred costs
PBP: Predetermined estimated amount on milestone events not to exceed actual costs
Entitlement to Payment:
PP: Submission of allowable costs commensurate with progress made
PBP: Successful and verifiable completion of performance events
Profit:
PP: excluded
PBP: Some allowed before April 1, 2014.

19. PBPs and PPs: Differences, Cont.
Accounting system:
PP: must be approved
PBP: consider the adequacy of the accounting system
Frequency of payment:
PP: not more than monthly
PBP: not more than monthly, may have more than one event per month
Alternate liquidation rate:
PP: yes, under certain circumstances
PBP: not available

20. CMQ101 - Course Introduction
9/17/2018
Knowledge Review
Which of these instances is not a requirement for PBPs?
Large business isn’t able to bill for twelve months
Large business contract valued at or over $2.5 million
Small business contract is valued over $150K
Small business does not have deliveries for four months 20

21. Defense Procurement Acquisition Policy Guidance
OSD/AT&L Memo – Policy and Guidance on Performance-Based Payments (04/17/2014)
The primary focus of the policy is to ensure that Performance-Based Payments (PBP) are used in a manner that offers a win-win scenario to the contractor and the Government. The PBPs Guide and the DoD PBP Analysis Tool have been updated for the current policy, and are located on the DPAP website at:
Graphic: Screenshot of a memo. 21 21

22. PBP Clauses
At no time shall cumulative PBPs exceed cumulative incurred contract costs.
DFARS – Performance-Based Payments – Whole Contract Basis
DFARS – Performance-Based Payments – Deliverable Item Basis 22 22

23. Flippant: Description and Task
CMQ101 - Course Introduction
9/17/2018
Flippant: Description and Task
Open: ‘Eligibility Flippant Group – Student’ from Blackboard.
Complete the assignment in the time provided.
Discuss with the class. 23

24. Gross: Description and Task
Open: ‘Eligibility Gross Individual– Student’ from Blackboard.
Complete the assignment in the time provided.
Discuss with the class. 24

25. Topic 2: Contract Administration and Procedures
Eligibility
Contract Administration and Procedures
Risk
Payment, Verification, and Controls

26. Steps Toward Incorporation of PBP Milestones
PCO confirms that both contract and contractor are PBPs eligible
Contractor provides proposed PBP milestones to the PCO to negotiate
PCO enlists ACO to help:
Not mandatory, but highly recommended
ACO reviews milestones to ensure they meet the FAR requirements
PCO incorporates the milestones:
Into the basic contract
Per bilateral modification to the contract
Adds FAR Clause (if not in the basic contract)

27. ACO Negotiation of PBPs
PCO may delegate negotiation of:
Performance criteria
Successful event completion
Event value
Board of review at DCMA Region level
The ACO may renegotiate a contract PBP schedule, with PCO concurrence, when a Government-caused delay (e.g., stop work orders, change in scope, failure to provide Government furnished material) prevents completion of individual events 27

28. PBP Procedures: FAR 32.1004(b): Establishing Performance-Based Payment Amounts
The CO prior to adding Performance-Based Payments to a contract must :
Establish a complete, fully defined schedule of events or performance criteria and payment amounts when negotiating contract terms
Adjust the PBP schedule appropriately if a contract action significantly affects the price, event or completion criterion
What We Found
Contracting personnel did not properly evaluate
and negotiate schedules. Specifically, they did
not:
• establish appropriate events for
1,807 events out of 2,356 total events on
57 approved Performance-Based Payment
schedules, and determine whether the event
value fairly represented contract
performance for 44 schedules;
• clearly define the criteria for successful
completion in 33 schedules, identify events
as severable or cumulative in 23 schedules,
and specify completion dates in
21 schedules;
DODIG 28

29. PBP Procedures: Three Key Steps
Establish appropriate and verifiable payment events
Accurately define event completion criteria
Determine commensurate payment event values
The contractor will have adequate cash flow
The contractor will have appropriate levels of motivation
Achieving the payment events will lead to successful completion of the contract
Graphic: Paper money exchanging hands. 29

30. Requirements for Good Criteria
Establishing appropriate PBP criteria requires:
Thorough knowledge of product and processes required to build product
Coordination between:
Customer and DCMA
Technical and business communities
Graphic: Group of people sitting at a table having a discussion. 30

31. Requirements for Good Criteria: FAR 52
Requirements for Good Criteria: FAR : Invitation to Propose Performance-Based Payments
Graphic: Screenshot from FAR websute. 31

32. What is a Payment Event? A PBP event:
Entitles the contractor to receive a performance-based financing payment after verification that an activity has been successfully completed during the performance of a contract
Represents:
Pre-planned definitive milestone toward contract completion
Right item, right time, right price
True value added
Events structured on whole contract or line item basis 32

33. Milestone Examples Inappropriate Milestone Examples:
Milestone 1: Kick-off Meeting $5, Approx. 3/31/14
Milestone 2: Place POs $9, Approx. 3/31/14
Appropriate Milestone Examples:
Milestone 3: Receipt of 90% of Bill of Material Value (all critical parts delivered)
Milestone 4: Completion of Subassembly
$41, Approx. 7/31/14
$20, Approx. 10/31/14 33

34. Milestone Example: Appropriate
CMQ101 - Course Introduction
9/17/2018
Milestone Example: Appropriate
Graphic: Example of an appropriate milestone. 34

35. Number of Events No magic number More events not necessarily better
Should be selected to:
Provide adequate cash flow for contractor – monthly events not necessary
Reduce administrative effort for contractor and Government 35

36. Types of Events IAW FAR 32.1004(a)(2): Establishing Performance Basis
PBP events may be:
Severable:
Execution independent of any other event
Payment independent of any other event
Cumulative:
Dependent upon accomplishment of previous event
Cannot be paid until the last dependent event successfully completed
Contract milestone schedule may include severable and/or cumulative events 36

37. Types of Events Cumulative Assembly Series2 1 6 4 5 3
Severable Events
Cumulative Events
Aircraft Delivery *
Rough Machining of MLG Bulkhead Frames
Receipt of Aft Pressure Bulkhead Details
Completion of Wing Spars
Completion of Wing Spars
Completion of Wing Halves
Cumulative
Assembly Series
Completion of Four Major Sub-Assemblies
Completion of Final Assembly
*Aircraft Delivery – Delivery not a PBP event. All PBPs are liquidated by deducting them from delivery payment. 37

38. Types of Events: Sample of Milestone Event Schedule
Graphic: Excerpt Performance-Based Payment Event Matrix from a contract. 38

39. Payment Milestones Clear milestones:
May represent a physical change in the product
Shall indicate added value
Shall not be surrogates for incurred costs
May not exceed incurred costs
Graphic: Checklist with first item checked, pen. 39

40. Payment Events Appropriate payment events – those indicating:
Receipt of material
Product leaving fabrication
Completion of first article testing
Completion of a sub assembly
Machining, forging, or fabricating parts
Graphic: Red checkmark and red pencil. 40

41. Payment Events, Cont. Inappropriate payment events – those indicating:
Typical administrative actions:
Signing of contract or modification
Attendance at management system review
Passage of time or incurring of costs:
6 months before delivery
100,000 hours charged to work order
90% of actual costs incurred prior to payment
Other:
Initiate testing of software
Initiate machining
Graphic: Woman sitting at a desk writing on a document. 41

42. Classroom Discussion
We have received a contract that involves paying the contractor for CLINs in accordance with the following payment schedule. The PCO asks you to review the terms and provide comments.
Payment Event
% CLIN Price
Cumulative %
1. Aircraft enters paint
75%
2. Acceptance of Aircraft (DD 250)
25%
100% 42

43. Classroom Discussion, Cont.
What are the problems with the proposed terms of this payment schedule?
What corrections do you recommend?
Payment Event
% CLIN Price
Cumulative %
1. Aircraft enters paint
75%
2. Acceptance of Aircraft (DD 250)
25%
100% 43

44. Event Completion Criteria
Be flexible when developing completion criteria.
Establishing successful PBP event completion criteria:
Understand product and processes
Describe event completeness clearly and thoroughly in the contract
Successful completion of event must be:
Readily measurable and verifiable
Identified in the contract with a detailed description of what constitutes successful performance of the event 44

45. Completion Criteria Example (Simple)
Simple completion criteria:
Event: APU Engine Delivery
Completion Criteria: Subcontractor delivery of APU engine to prime contractor. The APU Engine must be delivered and accepted defect free.
Graphic: Man standing at a board, drawing a circle graph while talking to another man sitting at a table. 45

46. Completion Criteria Example
Complex completion criteria:
Event: Belly Skins & 820 Bulkhead Complete
Completion Criteria: Remove skins 11 L&R and 18 L&R. Repair and/or replace substructure as required . Re-install skins 11 L&R and 18 L&R. Remove and replace (R&R) left and right station 820 bulkhead fitting in accordance with Service Bulletin (SB) 2912 if required. Skins 11 L&R & 18 L&R must be removed and reinstalled permanently, cargo doors and landing gear must be removed. Event 1 shall be complete. (Cumulative event) 46

47. CMQ101 - Course Introduction
9/17/2018
Knowledge Review
PBP events may be: (Select all that apply.)
Independent of any other event
Dependent on incurred costs
Dependent on accomplishments of previous events
Paid before dependent events are completed 47

48. Event Completion Criteria
The Government has a contract with a manufacturer of medium-sized trucks who uses a standard automotive assembly line approach
Using the four-event criteria, develop event completion criteria: Sample Event # 1 Completion Criteria: 100% of critical parts received, and 90% of remaining material received
Event #1: Material
Received
Event #2: Cab Assembly Completed
Event #3: Engine
Installed
Final Delivery
Event #4: Wheels
Attached 48 48

49. Event Completion Criteria, Cont.
Event #1: receive material:
Event completion criteria: 100% of critical parts received
90% of remaining material
Event #2: Cab assembly completed
Event #3: Engine installed
Event #4: Wheels attached
Event #1: Material
Received
Event #2: Cab Assembly Completed
Event #3: Engine
Installed
Final Delivery
Event #4: Wheels
Attached 49

50. Event Value Rules and Restrictions
Payment amount must be clearly defined in the contract
IAW FAR (b)(3): Establishing Performance-Based Finance Payments Amounts:
The contract shall state the amount of each PBP as either a dollar amount or a percentage of the identified price
The PBP amounts are commensurate with the values of the performance events
IAW FAR (c)(2): Invitation to Propose Performance- Based Payments — the PBPs are limited to:
90% of contract price, if on whole contract basis
90% of delivery item price, if on delivery item basis 50

51. Notional Aircraft Cost Profile
Event Value Rules and Restrictions: Performance Events with PBP Billing Percentages
Graphic: Example graph showing Notional Aircraft Cost Profile against Quarter Mid-points.
Aircraft Delivery
Notional Aircraft Cost Profile 51

52. Event Value Rules and Restrictions, Cont.
When the Performance-Based Finance amount is established on a deliverable line item basis, each event or completion criterion must be part of the performance necessary for that deliverable item.
Graphic: Large golden dollar sigh, several contract pages. 52

53. Event Value Rules and Restrictions
All payment amounts must provide for liquidation upon delivery
IAW FAR (d): Liquidating Performance-Based Finance Payments
Performance-Based Financing payments must be liquidated by deducting either a percentage or a designated dollar amount from delivery payments
DFAS will make deductions
Payment requests can only be submitted once in any given calendar month
Each request can, however, cover payment for multiple events 53

54. PBP Schedule Requirements
CMQ101 - Course Introduction
9/17/2018
PBP Schedule Requirements
Event #
Event title or description
Event value
Cumulative or severable: If cumulative – list of prior events
Line item – if PBP are on a line item basis
Fund type
Event completion criteria
Event completion date
Graphic: Man standing at a board, talking towards audience. 54

55. Review the Contract
IAW FAR (c): Criteria for Use-- Contracts cannot provide both Progress Payments and PBPs
If contract provides for both Progress Payments and PBPs:
Issue a CDR in EDA to request a modification to correct the contract
A BOA may have both clauses listed but the order can only include one type of financing
Graphic: File folder and form. 55

56. Review the Contract, Cont.
Event payment amount must be clearly defined in contract, provided as either:
Dollar value
Percentage of negotiated total CLIN amount
PRODUCTION UNITS
CLIN
ACRN
Description
Event
Acceptance
Location % $
$ Total CLIN
0100AB AB
Inventory in-house
Severable
Review of invoices by DCMA QA
Origin
29.74%
$277,029.16
$931,503.57
Receipt of Short-lead materials (QTY. 20)
19.32%
$179,966.49
Completion of K-10 Trailer IAW Drawing 3847AS300
40.94%
$381,357.56 56

57. Review MOCAS Inputs
Compare information in contract/modifications to MOCAS data.
Entering rates into MOCAS automatically generates special provisions code C - Performance-Based Payments Authorized. This code cannot be deleted.
Standard ACO Coded Remark (R9) 38 – Performance-Based Payments
Enter contract ceiling, payment and liquidation rates on the Provisions Data Record, or line item data inquiry as appropriate 57

58. Review MOCAS Inputs: PBP Rates in MOCAS
Graphic: MOCAS screenshot.
N C6255 58

59. Review MOCAS Inputs: PBP CLIN
Graphic: MOCAS screenshot.
N C6255 59

60. Knowledge Review
Who is responsible for ensuring that payment instructions are entered correctly in MOCAS?
PCO
ACO
Industrial Specialist
DCAA 60

61. Post Award Orientation Conference (PAOC)
ACO determines need for PAOC
Does contractor plan to invoke PBP clause?
Ensure all parties understand:
What the events are
How the events are determined to be completed
What value is associated with each event
Payment and liquidation process
Graphic: Three people working together on a document. 61

62. Topic 3: Risk Eligibility Contract Administration and Procedures Risk
Payment, Verification, and Controls

63. Risk Management
Review key contractor processes to determine if they are adequate to calculate, prepare, and substantiate PBPs:
Management of PBP request preparation and submittal
Contractor’s financial condition
Contractor’s accounting system
Graphic: photo of a calculator. 63

64. Risk Management IAW FAR 32
Risk Management IAW FAR (c): Administration and Payment of Performance-Based Payments
The ACO:
Determines what reviews are required for protection of the Government’s interests
Considers the contractor’s experience, performance record, reliability, financial strength, and the adequacy of controls for the administration of PBPs
Requests post-payment reviews and verifications based upon the risk to the Government
Graphic: group of people sitting at a table working on documents. 64 64

65. Risk Management IAW FAR 32
Risk Management IAW FAR (c): Administration and Payment of Performance-Based Payments, Cont.
The ACO needs to consider:
Pre-award survey
Development of PBP terms
Post-Award Orientation Conference
Type of technical evaluations/validations that must occur
DCMA Surveillance plan
Graphic: person sitting at a desk, looking at a document, recording voice notes. 65

66. Risk Management Resources
MOCAS
Technical reviews and event completion evaluation
Review and approval of PBP Request
Liquidation application and adjustment, if appropriate
Payment verification/validation
Graphic: photo of three people working in an office setting. 66

67. Risk Management: Document Retention
The ACO should retain the following documentation:
PBP transactions and correspondence
Reports and information (e.g., from DCAA, DACO, other ACOs, and officials, etc.)
Risk analysis
Risk monitoring results
Recommend use of DCMA Form 325 – Contract Financing Administrative Record
Updates as applicable
Graphic: people working together on documents at a table. 67

68. Risk Management: Potential Increased Risk Situations
Exceeding incurred costs
Liquidation errors
Reduction or suspension of PBPs -- refer to FAR : Suspension or Reduction of Payments
Conversions from Progress Payments to PBPs
Graphic: contract cartoon character holding a red flag. 68

69. Simpleton: Description and Task
Open:
Risk Simpleton Group – Student
Blank DCMA Form 325
Complete the assignment in the time provided.
Discuss with the class. 69

70. Clandestine: Description and Task
CMQ101 - Course Introduction
9/17/2018
Clandestine: Description and Task
Open:
Risk Clandestine Individual – Student
Blank DCMA Form 325
Complete the assignment in the time provided.
Discuss with the class. 70

71. Topic 4: Payment, Verification, and Controls
Eligibility
Contract Administration and Procedures
Risk
Payment, Verification, and Controls

72. PBPA058 Payment Submittal
The contractor should assign a properly structured 7-character, alphanumeric invoice/shipment number on each PBP request.
PBPA: 4 character prefix for US funded
PBPB: 4 character prefix for FMS funded; also must include break-out by country code
Last 3 characters are numeric and should be sequentially numbered, e.g., PBPA001, PBPA002
PBPA058 72

73. Payment Submittal, Cont.
IAW FAR (m): Content of Contractor’s Certification — Performance-Based Payment request must include contractor certification. Key points for certification:
Prepared from contractor’s books and records
Subcontractors have been paid
No encumbrances that impair Government’s title
No adverse change in financial condition
Signature
Graphic: hand writing on documents with a pen. 73

74. PBP Clauses DFARS 252.232-7012 and 252.232-7013
Graphic: form from DFARS 74

75. Verification
Total incurred costs ($315,000) are greater than negotiated value of PBP events ($244,550).
ACCEPTABLE
Graphic: form from DFARS 75 75

76. Verification, Cont.
Total incurred costs ($225,875) are less than negotiated value of PBP events ($244,550). Contract will be paid only $6,375 which is smaller than the entire event amount.
Graphic: form from DFARS 76 76

77. Request Review and Approval
Designated government official
Confirms completed payment event
Provides findings to ACO
ACO verifies:
Receipt of documentation
Amount is less than or equal to incurred cost
ACO approves or rejects
Graphic: stamp with red text, ‘REJECTED’, and blue text, ‘APPROVED’. 77

78. Payment Controls FAR 52.232-32(c)(2): Approval and Payment of Requests
Payment under PBP clause is a contract financing payment under Prompt Payment clause and not subject to interest penalty provisions.
Graphic: several contract pages sitting on a desk top. Two pens. 78

79. Payment Controls DFARS Subpart 232.10 – PBPs, 232.1001(d) - Policy
The CO shall use the later of the following standard prompt payment terms for PBPs:
The contractor entitlement, if any, specified in the contract
14 days after receipt by the designated billing office of a proper request for payment
Graphic: Man sitting at a desk looking at a computer monitor. 79

80. PBP Withholds
Graphic: stamp with red text, ‘REJECTED’, blue text, ‘APPROVED’. 80

81. DFAS Rejections
DFAS does not automatically notify ACO of payment rejection.
Forms of notification:
Contractor notifies ACO directly
CA/ACO reviews payment in MOCAS
CA/ACO reviews payment in iRAPT
Recommendation: ACO should recheck iRAPT 10 days after initial payment approval for payment status
Graphic: woman sitting at a desk on the phone, while reviewing documents. 81

82. PBP Request Transmission
ACO maintains the working copy of requests that have been manually processed in the official contract file in IWMS
iRAPT maintains electronically submitted requests
Prompt standard payment terms for PBP payment submittals are 14 days after DFAS receives a proper request for payment.
Graphic: close up photo of hands typing on a computer keyboard. 82

83. CMQ101 - Course Introduction
9/17/2018
Knowledge Review
How many days after receiving a proper request shall the Government pay the contractor’s PBP? 7 14 21 30 83

84. Validate Payment Verify successful PBP disbursement in MOCAS:
MOCAS YINV – invoice inquiry screen
MOCAS YCPM – contract payment modernization
SDW
COGNOS 10 Finance and Payment eTool
Did appropriate ACRN distribution occur?
Were special payment instructions followed by payment office?
MOCAS PGI II Brief located in Bulletin Apr 2013
Incorrect payment requires DCMA Form 1797 submitted to DFAS for correction 84

85. Disbursement Data Verification/Recording
CMQ101 - Course Introduction
9/17/2018
Disbursement Data Verification/Recording
The contract disbursement history inquiry screen in MOCAS is another method used to view disbursement data.
Graphic: MOCAS screenshot
C6255 85

86. Suspension or Reduction of Payments: FAR 32
Suspension or Reduction of Payments: FAR : Suspension or Reduction of Performance-Based Payments
The ACO may reduce or suspend PBPs:
When contractor:
Fails to comply with material requirement of the contract
Fails to progress
Becomes financially unsound
Is delinquent in paying subcontractors
Uses disapproved business systems
When PCO requests
Graphic: individual sitting at a desk reviewing documents. 86 86

87. Notification ACO should notify the PCO if contractor:
Fails to meet scheduled performance event
Jeopardizes contract completion due to financial deterioration
Enters into a financial agreement encumbering property title
Graphic: individual sitting at a desk, typing on calculator, on the phone. 87

88. Martin Mfg.: Description and Task
CMQ101 - Course Introduction
9/17/2018
Martin Mfg.: Description and Task
Open:
PBP Event Assessment Martin Mfg. Group – Student
PBP Event Assessment Martin Mfg. Events Group – Student
PBP Event Assessment Martin Mfg. Expenditure Profile Group
Complete the assignment in the time provided.
Discuss with the class. 88

89. XYZ Corp.: Description and Task
CMQ101 - Course Introduction
9/17/2018
XYZ Corp.: Description and Task
Open: ‘PBP Schedule XYZ Individual – Student’ from Blackboard.
Complete the assignment in the time provided.
Discuss with the class. 89

90. CMQ101 - Course Introduction
9/17/2018
Questions?
Graphic: two red dice, text ‘Q & A’. 90

91. CMQ101 - Course Introduction
9/17/2018
Lesson Summary
Graphic: screenshot from FAR website, gold dollar sign, graph, paper money and capitol building. 91

92. CMQ101 - Course Introduction
9/17/2018
Up Next
Graphic: Contract cartoon character holding a pencil. Text, ‘NEXT’.
Reconciliations