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Single Point Adjustment

Single Point Adjustment (SPA)

Government Standards Reviewed by forProject Technology - updated Oct 2026
Quick definition: A Single Point Adjustment (SPA) resets cumulative Schedule Variance, Cost Variance, or both to zero, using one-time adjustments to BCWS and/or BCWP in the current period, to give variance reporting a fresh start before the remaining work is replanned.

To reset SV, cumulative BCWS is set equal to cumulative BCWP. To reset CV, cumulative BCWP is set equal to cumulative ACWP. To reset both, cumulative BCWS and BCWP are both set equal to cumulative ACWP. ACWP is never adjusted. The remaining work is then replanned so the baseline is a realistic yardstick again, and that replan requires customer approval. If the replanned budgets push the Total Allocated Budget above the Contract Budget Base, the result is an Above Target Budget and the project is in an Over Target Baseline, which brings further approvals and reprogramming adjustments in the IPMDAR.

What this means for you

When historical variances no longer say anything useful about the remaining work, an SPA clears them so new variances reflect current performance, while the actual costs stay on the record.

Also known as
N/A
Used in
Formal Reprogramming; Over Target Baseline; IPMDAR reprogramming adjustments

FAQ

Does an SPA always mean an Over Target Baseline?
No. It's an OTB only if the replanned budgets create an Above Target Budget.
Can an SPA change actual costs?
No. ACWP is never adjusted; only BCWS and BCWP are set to new cumulative values.
Definition maintained by forProject Technology.
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