1. Administrative Instructions – Detailed Version (Option 1)
The following set of slides reflects a generic way of documenting a CBA using PowerPoint (so long as all the elements are fully developed). DASA-CE does not mandate its use. The preference, where feasible, is a narrative CBA using Microsoft Word for example. The decision on whether or not to use PowerPoint or Word is left to the Analyst. The Analyst can add any additional slides as they deem necessary to provide complete/through analysis. He or she may also change the slides to whatever extent necessary to better address the analysis requirements of the CBA.
This slide deck may also be used to brief a decision maker. CBA preparers have the freedom of developing slides specifically tailored to their CBA too, so long as all the required elements of a CBA are present. It is up to the analyst in coordination with their leadership / decision maker to determine what content should be included in a CBA briefing.
Note: We have prepared a 2nd slide deck (Option 2) that is generally better suited for briefings – shorter in length. It may be found on the CBA Portal: along side of this set of slides. You certainly may adopt slides drawn from both formats/templates or design your own.
Finally, when developing a CBA or briefing a CBA, don’t assume that your audience is familiar with the topic . Rather, assume that they have little or no experience and understanding of the topic. Please explain terms and concepts in a way that everyone who reads the CBA or receives a briefing on the CBA can understand. This is particularly true for any CBA sent to HQDA for ASA(FM&C) DASA-CE review. Need help? Contact us at:

2. Proposal/Initiative Title
Organization
Point of Contact
Include name with address and/or phone number.
Also include the name and contact information of the cost or budget /resource analyst if one was used.
Date:

3. Executive Summary
One slide dedicated to describing the CBA and why a particular course of action is being recommended. Include summary cost and benefit information as well as a strong value proposition.

4. Background
Describe the background / situation that led to the need for a CBA. Include the contextual details to help the reader understand the content of the CBA. This is one of the most important elements of the CBA as it informs the problem statement and influences the courses of action that follow. This material should be tailored for the decision maker who will receive the briefing. The preparer is strongly urged to use as many slides as necessary to fully and completely explain the background / situation. If this requires additional slides, please use them.
Note: When CBA is being prepared for a 3rd party to review, the analyst should assume the reader has no knowledge or experience with the subject of the CBA.

5. Problem Statement and Objective
Problem (Opportunity) Statement:
Objective:
What is the objective of the CBA? This can be stated in terms of improved performance, reduced cost, or desired end state for the issue under consideration. The Objective may also state the purpose of the CBA. That is, what is the decision to be made? Was the development of the CBA directed from leadership? If so, why?
Describes the problem or opportunity to be addressed by the CBA

6. CBA Scope, Facts and Assumptions
A fact is something that is empirically true and can be supported by evidence. Include only relevant facts – those items of information that have a direct bearing on the CBA being developed. Constraints are schedule, resource, budget, staffing, technical, and other limitations that may impact the success of the CBA. They can be described in terms of facts.
Timeframe, location, and organizational impacts of the CBA. Also mention aspects or organizations not included in the analysis.
An assumption is something that is essential to the success of the recommended COA and over which we have no control.

7. Courses of Action COA 1: (Status Quo or Title of COA 1)
Narrative/Description of COA 1
COA 2: (Title of COA 2)
Narrative/Description of COA 2
COA 3: (Title of COA 3)
Narrative/Description of COA 3
Etc

8. COA # and Title Costs: Benefits (Advantages): Disadvantages:
2nd and 3rd Order Effects
List/summarize the major costs of the proposed COA ; include the years which are pertinent. The costs that appear should also include those 2nd and 3rd order effect costs that can be identified/analyzed.
Include both quantifiable and non-quantifiable benefits.
List or describe the quantifiable and/or non-quantifiable disadvantages and risks associated with the COA.
This block will include a discussion of 2nd and 3rd order effects arising from the COA. Costs and benefits not included in the above blocks on this slide should be discussed here.

9. COA # & Title Cost Analysis
Whenever possible, users should use this chart to display an initiative’s life cycle costs. In the event that the use of lifecycle costs is not the best way/appropriate fit for the cost data, users should complete the above chart using the appropriate POM cycle years. Include the year of execution and/or budget year plus the FYDP. For example, if today’s date is 1 Oct 10, the year of execution is FY11. The budget year is FY 12 and the POM cycle is FY13-FY17. Cost elements could be things related to personnel, training, supplies, equipment, and etc. As a reminder, analysts should provide the supporting worksheets for the above Cost Elements. ALL COSTS SHOULD BE ENTERED IN CONSTANT DOLLARS. See Step 4 of the Guide for more information on constant dollars.

10. Cost & Benefits Comparison
COA 1
COA 2
COA 3
Total Cost
Benefits (Advantages) both Quantifiable and Non-quantifiable
Disadvantages
Other 2nd and 3rd Order Effects
Trade-off and Billpayers
Billpayers should cover the cost of each COA.

11. Risk Assessment and Mitigation
Identify the significant risks affecting the successful implementation of the recommended COA and describe the risk mitigation strategy for each identified risk.
If you are documenting your CBA using this suggested briefing format, this slide should be inserted before the decision matrix. On the other hand, if you are simply using the suggested briefing slide as part of an actual briefing, the risk assessment slide may be moved to the background.
Bottom line: it is up to the analyst in coordination with their leadership / decision maker to determine what content should be included in the CBA or CBA briefing.

12. Decision Matrix Quantifiable / Non-Quantifiable Non Financial Benefits
COA 1
COA 2
COA3
Criteria
Weight
Data
Rating
Score
1.00 
Highest score is best. The criteria would come from Step 6 & 7 of the Guide. They are user defined.
Data values:
Lower quantifiable data values are preferable.
Better subjective ratings for non-quantifiable data values are preferable
Please include a description /definition of each criteria used in the Decision Matrix.

13. Decision Matrix (Cont.)
Financial Data
COA 1
COA 2
COA 3
Cost
Cost is the total cost of the COA less any savings / cost avoidance over the same period (which is also known as the Net Cost)
Cost-Benefit Index (CBI)
COA 1
COA 2
COA3
Cost
Benefit Score
Cost-Benefit Index
Comes from the previous slide
Divide Cost by the Benefit Score. Lowest index value is the preferred COA

14. Recommendation
Describe the recommended COA with a strong value proposition.

15. Backup

16. Sensitivity Analysis
Choose one or more criteria / assumptions / cost or other factor and change them and then observe how changing them affects the outcome (e.g. the recommended COA). Be sure to change each COA using the same criteria / assumption / cost or other factor and use the same degree of change. For example, a CBA assumes that the price of gas will be $3 a gallon. As part of performing a sensitivity analysis, the analyst changes the price of gas to $4 a gallon for each COA and notes the results within the analysis. How did it affect the recommended COA. Did one of the other COAs become the better solution to the problem? What is the risk or probability that the price of gas will rise to $4 or even higher?

17. Timeline
This slide is the way ahead for the subject CBA. It should reflect the key dates critical to the successful selection and implementation of the recommended COA. This slide is optional but encouraged.

18. Glossary
Glossary – Describes all terms including abbreviations, acronyms, and concepts used in the CBA. The CBA preparer should not assume the reader or reviewer has the background of experience to understand the CBA without this additional information.
This slide is optional but encouraged.

19. Coordination This slide is optional but encouraged. CMD/ORG POC CONCUR
Concur w/Comment
Non Concur
Comments
Coordination slide / form– The table displays who has reviewed the CBA and what their assessment is regarding the CBA. Normally, the coordination form is required of things going to a senior leader to ensure that the CBA has been thoroughly staffed before coming to him/her for decision. This slide / form may accompany the CBA as an additional attachment or even as part of the briefing. Note: CBAs coming to HQDA for review and validation should be thoroughly staffed at lower levels prior to submission.
This slide is optional but encouraged.