OIG Reviews Constellation Program Costing
“We found that the CxP project managers’ documentation did not include the level of detail called for in either NASA’s Handbook or the GAO Cost Guide. With respect to the Handbook, the documentation provided by the CxP project managers did not provide sufficient information to allow an independent analyst to reproduce the estimates. The GAO Cost Guide states that the documentation should include source data and significance, clearly detailed calculations and results, and explanations of why particular methods and references were chosen. The Guide also states that the data in a well- documented cost estimate must be traceable to its source.”
