What Is an IPMR Report? The 7 Formats Explained

<div class="ge-article-wrapper"><nav class="ge-toc" aria-label="Table of contents"><p class="ge-toc-label">In this article</p><ul class="ge-toc-list"><li><a href="#why-ipmr-replaced-the-old-reports">Why IPMR Replaced the Old Reports</a></li><li><a href="#the-seven-ipmr-formats">The Seven IPMR Formats</a></li><li><a href="#what-each-format-actually-contains">What Each Format Actually Contains</a></li><li><a href="#worked-example-monthly-ipmr-on-a-45m-mod-contract">Worked Example: Monthly IPMR on a £45M MOD Contract</a></li><li><a href="#ipmr-in-uk-construction-context">IPMR in UK Construction Context</a></li><li><a href="#common-mistakes">Common Mistakes</a></li><li><a href="#frequently-asked-questions">Frequently Asked Questions</a></li></ul></nav><article class="ge-article-body"><p>The Integrated Program Management Report (IPMR) is the standardised reporting format for earned value data on government contracts. It replaced the old Cost Performance Report (CPR) and Integrated Master Schedule (IMS) submissions with a single, unified structure containing seven data formats. If you're working on a UK MOD contract with EVM requirements, the IPMR is how you report progress. Not optional. Not negotiable.</p><p>IPMR is part of the <a href="/en/earned-value/definitions">earned value definitions glossary</a>. For practical guidance on building the reports themselves, see the <a href="/en/earned-value/report-template">earned value report template</a> page.</p><h2 id="why-ipmr-replaced-the-old-reports">Why IPMR Replaced the Old Reports</h2><p>Before IPMR, government contractors submitted three separate deliverables: the CPR (Cost Performance Report) with five formats, the IMS (Integrated Master Schedule) as a standalone file, and the Contract Funds Status Report (CFSR) as yet another document. Same data, three different submissions, three different review cycles.</p><p>It was redundant and it created gaps. The schedule data didn't always reconcile with the cost data because they were prepared by different teams at different times. IPMR fixed this by consolidating everything into one reporting framework with one submission date. Same deadline, same status date, same baseline. No more "the planner's numbers say one thing and the cost engineer's say another."</p><p>The transition happened in the US around 2012-2013 under DI-MGMT-81861. UK MOD adopted the framework incrementally, and most large defence and infrastructure programmes now require it, though you'll still see some older contracts referencing CPR formats.</p><h2 id="the-seven-ipmr-formats">The Seven IPMR Formats</h2><pre class="ge-ascii-diagram ge-anim"> THE 7 IPMR FORMATS ==================== ┌─────────────────────────────────────────────────────────┐ │ IPMR SUBMISSION │ │ │ │ ┌──────────────────────────────────────────────────┐ │ │ │ FORMAT 1: Work Breakdown Structure (WBS) │ │ │ │ What: EV data organised by deliverable │ │ │ │ Shows: BCWS, BCWP, ACWP at each WBS element │ │ │ │ Purpose: "What did each deliverable cost?" │ │ │ └──────────────────────────────────────────────────┘ │ │ │ │ ┌──────────────────────────────────────────────────┐ │ │ │ FORMAT 2: Organisational Breakdown Structure │ │ │ │ What: Same EV data, organised by department │ │ │ │ Shows: BCWS, BCWP, ACWP at each OBS element │ │ │ │ Purpose: "Which team is over/under budget?" │ │ │ └──────────────────────────────────────────────────┘ │ │ │ │ ┌──────────────────────────────────────────────────┐ │ │ │ FORMAT 3: Baseline │ │ │ │ What: Time-phased baseline budget by month │ │ │ │ Shows: PV profile, management reserve, UB │ │ │ │ Purpose: "What's the spending plan?" │ │ │ └──────────────────────────────────────────────────┘ │ │ │ │ ┌──────────────────────────────────────────────────┐ │ │ │ FORMAT 4: Staffing │ │ │ │ What: Planned vs actual headcount by month │ │ │ │ Shows: Labour categories, FTEs, hours │ │ │ │ Purpose: "Do you have the people?" │ │ │ └──────────────────────────────────────────────────┘ │ │ │ │ ┌──────────────────────────────────────────────────┐ │ │ │ FORMAT 5: Explanatory Notes │ │ │ │ What: Narrative analysis of variances │ │ │ │ Shows: Root cause, impact, corrective action │ │ │ │ Purpose: "Why are the numbers what they are?" │ │ │ └──────────────────────────────────────────────────┘ │ │ │ │ ┌──────────────────────────────────────────────────┐ │ │ │ FORMAT 6: Integrated Master Schedule (IMS) │ │ │ │ What: The full logic-linked programme │ │ │ │ Shows: Activities, durations, dependencies, % │ │ │ │ Purpose: "What's the programme status?" │ │ │ └──────────────────────────────────────────────────┘ │ │ │ │ ┌──────────────────────────────────────────────────┐ │ │ │ FORMAT 7: History and Forecast │ │ │ │ What: Cumulative EV data plus EAC forecast │ │ │ │ Shows: Monthly actuals, cumulative trends, EAC │ │ │ │ Purpose: "Where are we heading?" │ │ │ └──────────────────────────────────────────────────┘ │ │ │ └─────────────────────────────────────────────────────────┘ </pre><h2 id="what-each-format-actually-contains">What Each Format Actually Contains</h2><p>Let me be specific, because the format names are deceptively simple.</p><p><strong>Format 1 (WBS)</strong> is the money shot. It shows <a href="/en/earned-value/definitions/planned-value">PV</a>, <a href="/en/earned-value/definitions/earned-value">EV</a>, and <a href="/en/earned-value/definitions/actual-cost">AC</a> for every element in the Work Breakdown Structure, both current period and cumulative. This is where you calculate <a href="/en/earned-value/cost-schedule-variance">CV</a>, <a href="/en/earned-value/cost-schedule-variance">SV</a>, <a href="/en/earned-value/definitions/cost-performance-index">CPI</a>, and <a href="/en/earned-value/definitions/schedule-performance-index">SPI</a> at each level. If you only look at one format, make it this one.</p><p><strong>Format 2 (OBS)</strong> is the same data reorganised by who's responsible rather than what's being delivered. It lets the client ask "which team is causing the overrun?" rather than "which deliverable is over budget?" Same data, different lens.</p><p><strong>Format 3 (Baseline)</strong> shows the time-phased <a href="/en/earned-value/definitions/budget-at-completion">BAC</a>, management reserve, and undistributed budget. It's the planned spending profile. If the project has been re-baselined, Format 3 should show both original and current baselines.</p><p><strong>Format 4 (Staffing)</strong> is often overlooked but incredibly useful. If Format 1 shows a cost overrun, Format 4 tells you whether it's because you've got more people than planned, more expensive people than planned, or both. On construction projects, substitute "headcount" for "labour and plant resources" and the logic is the same.</p><p><strong>Format 5 (Narrative)</strong> is where the commercial manager earns their pay. Numbers without explanation are useless. Format 5 requires variance analysis at every WBS element that breaches reporting thresholds, typically 10% or £100K, whichever is lower. Root cause, corrective action, forecast impact. No hand-waving allowed.</p><p><strong>Format 6 (IMS)</strong> is the programme file itself. Submitted in native format (Primavera P6 .XER or Microsoft Project .MPP). The client's planner will interrogate it for logic errors, missing dependencies, negative float, and critical path integrity.</p><p><strong>Format 7 (History and Forecast)</strong> shows cumulative monthly data and the <a href="/en/earned-value/definitions/estimate-at-completion">EAC</a> trend. Plot it over time and you can see whether the forecast is converging (good) or diverging (bad). This format is also where <a href="/en/earned-value/definitions/independent-estimate-at-completion">IEAC</a> is typically reported alongside the manager's EAC.</p><h2 id="worked-example-monthly-ipmr-on-a-45m-mod-contract">Worked Example: Monthly IPMR on a £45M MOD Contract</h2><span class="ge-worked-label">Worked Example</span><div class="ge-callout ge-anim"><p><strong>Scenario:</strong> A £45M MOD accommodation block refurbishment at a training establishment in Hampshire. NEC4 Option C with Z clauses mandating EVM reporting in IPMR format. Status date: 31 January 2026 (month 10 of 30).</p><p><strong>Format 1 extract (WBS Level 2):</strong></p><div class="ge-table-wrap ge-anim"><table class="ge-table"><thead><tr><th>WBS Element</th><th>BAC</th><th>PV (Cum)</th><th>EV (Cum)</th><th>AC (Cum)</th><th>CV</th><th>SV</th><th>CPI</th><th>SPI</th></tr></thead><tbody><tr><td>1.1 Demolition</td><td>£3.2M</td><td>£3.2M</td><td>£3.2M</td><td>£3.05M</td><td>+£150K</td><td>£0</td><td>1.05</td><td>1.00</td></tr><tr><td>1.2 Structural</td><td>£8.5M</td><td>£5.1M</td><td>£4.7M</td><td>£5.3M</td><td>-£600K</td><td>-£400K</td><td>0.89</td><td>0.92</td></tr><tr><td>1.3 M&amp;E</td><td>£14.0M</td><td>£4.2M</td><td>£3.5M</td><td>£3.9M</td><td>-£400K</td><td>-£700K</td><td>0.90</td><td>0.83</td></tr><tr><td>1.4 Fit-out</td><td>£12.8M</td><td>£1.6M</td><td>£1.4M</td><td>£1.5M</td><td>-£100K</td><td>-£200K</td><td>0.93</td><td>0.88</td></tr><tr><td>1.5 External</td><td>£4.0M</td><td>£0.8M</td><td>£0.7M</td><td>£0.75M</td><td>-£50K</td><td>-£100K</td><td>0.93</td><td>0.88</td></tr><tr><td>1.6 Prelims</td><td>£2.5M</td><td>£0.83M</td><td>£0.83M</td><td>£0.9M</td><td>-£70K</td><td>£0</td><td>0.92</td><td>1.00</td></tr><tr><td><strong>Total</strong></td><td><strong>£45.0M</strong></td><td><strong>£15.73M</strong></td><td><strong>£14.33M</strong></td><td><strong>£15.4M</strong></td><td><strong>-£1.07M</strong></td><td><strong>-£1.4M</strong></td><td><strong>0.93</strong></td><td><strong>0.91</strong></td></tr></tbody></table></div><p><strong>Format 5 extract (variance narrative for WBS 1.2):</strong></p><p><em>"The structural package shows CV of -£600K (CPI 0.89) driven primarily by subcontractor daywork claims on the Block C roof steel replacement. Original estimate assumed bolted connections; site investigation revealed welded connections requiring specialist removal. Additional cost of £420K incurred. Remaining CV (-£180K) attributed to material price escalation on structural steel (8% above tender rates). Corrective action: re-priced remaining steelwork at current rates, adjusted <a href="/en/earned-value/definitions/estimate-at-completion">EAC</a> accordingly. SV of -£400K driven by 3-week delay in Block C access due to asbestos survey requirements not in original programme. Delay has been notified as a compensation event. Recovery programme submitted, critical path impact being assessed."</em></p><p><strong>Format 7 extract:</strong></p><div class="ge-table-wrap ge-anim"><table class="ge-table"><thead><tr><th>Metric</th><th>Month 7</th><th>Month 8</th><th>Month 9</th><th>Month 10</th><th>Trend</th></tr></thead><tbody><tr><td>CPI</td><td>0.96</td><td>0.95</td><td>0.94</td><td>0.93</td><td>Declining</td></tr><tr><td>SPI</td><td>0.95</td><td>0.93</td><td>0.92</td><td>0.91</td><td>Declining</td></tr><tr><td>Manager's EAC</td><td>£46.2M</td><td>£46.5M</td><td>£46.8M</td><td>£47.1M</td><td>Rising</td></tr><tr><td>IEAC (BAC/CPI)</td><td>£46.9M</td><td>£47.4M</td><td>£47.9M</td><td>£48.4M</td><td>Rising faster</td></tr></tbody></table></div><p>The IPMR review meeting flags the growing gap between the manager's EAC (£47.1M) and the IEAC (£48.4M). The commercial manager is asked to explain the £1.3M difference. The <a href="/en/earned-value/definitions/independent-estimate-at-completion">IEAC divergence</a> becomes a standing agenda item until the gap closes or is substantiated.</p></div><h2 id="ipmr-in-uk-construction-context">IPMR in UK Construction Context</h2><p>Most UK construction projects don't use IPMR. Full stop. It's primarily a government and defence reporting format. But the principles behind each format are universal, and many of the elements map directly to standard NEC4 reporting:</p><div class="ge-table-wrap ge-anim"><table class="ge-table"><thead><tr><th>IPMR Format</th><th>NEC4 Equivalent</th></tr></thead><tbody><tr><td>Format 1 (WBS data)</td><td>Cost-value reconciliation by activity group</td></tr><tr><td>Format 2 (OBS data)</td><td>Cost reports by subcontract package</td></tr><tr><td>Format 3 (Baseline)</td><td>Accepted Programme + activity schedule</td></tr><tr><td>Format 4 (Staffing)</td><td>Resource schedule in the Accepted Programme</td></tr><tr><td>Format 5 (Narrative)</td><td>Monthly progress report / commercial report</td></tr><tr><td>Format 6 (IMS)</td><td>Accepted Programme (Primavera P6 / Asta Powerproject)</td></tr><tr><td>Format 7 (Forecast)</td><td><a href="/en/earned-value/definitions/estimate-at-completion">EAC</a> trend in the CVR</td></tr></tbody></table></div><p>If you're implementing EVM on a commercial construction project, you don't need the IPMR framework. But if you're bidding for government work and the spec references DI-MGMT-81861 or ANSI/EIA-748, you'll need to produce IPMR-compliant reports. And that means your cost system, programme, and resource plan all need to integrate at the data level. Not just in a PowerPoint summary.</p><h2 id="common-mistakes">Common Mistakes</h2><p><strong>Treating Format 5 as an afterthought.</strong> The narrative is where the value is. I've seen IPMR submissions where Formats 1-4 are meticulous and Format 5 says "variances are within acceptable limits", on a project running at CPI 0.87. The client's EVM analyst will tear that apart. Explain every variance above threshold. Be specific about causes, impacts, and corrective actions.</p><p><strong>Submitting Format 6 without cleaning the programme.</strong> The IMS file gets interrogated by specialist schedulers. They'll check for open-ended activities, negative float, missing logic links, and constraint dates masking delays. Run a schedule health check (including <a href="/en/earned-value/definitions/hit-rate">hit rate</a>) before submitting.</p><p><strong>Not reconciling Format 1 and Format 2.</strong> The WBS total and OBS total must match. If they don't, something's been double-counted or missed. This sounds obvious, but on programmes with 400+ control accounts, reconciliation errors are common.</p><p><strong>Confusing IPMR submission with EVM compliance.</strong> IPMR is a reporting format. EVM compliance (per EIA-748) is a system requirement. You can produce a beautiful IPMR from a broken EVM system. The <a href="/en/earned-value/definitions/integrated-baseline-review">Integrated Baseline Review</a> is what validates the system. IPMR validates the output.</p><div class="ge-product-note ge-anim"><p><strong>How Gather helps.</strong> Gather's AI reads your site diaries daily and maps progress against your cost-loaded programme, giving you accurate earned value data without manual spreadsheet updates. <a href="https://gatherinsights.com/contact">Book a demo</a> to see it working on a live NEC4 project.</p></div><h2 id="frequently-asked-questions">Frequently Asked Questions</h2><h3>Is IPMR required on all UK government contracts?</h3><p>No. It depends on the contract value, the department, and whether EVM is specified. MOD contracts above approximately £50M with EVMS requirements will typically mandate IPMR. Smaller contracts or those with simpler reporting requirements may use a lighter framework. Check your contract's Data Requirements List (DRL).</p><h3>How often is the IPMR submitted?</h3><p>Monthly, aligned to a fixed status date (usually month-end). Submission is typically due 15-20 working days after the status date. That sounds generous, but assembling 7 formats with reconciled data from multiple systems is a significant effort, budget 2-3 full-time equivalents on a £50M+ project.</p><h3>Can IPMR be automated?</h3><p>Partially. Formats 1, 2, 3, and 7 can be generated from your EVM system if it integrates with the cost system and scheduler. Format 6 is exported directly from the scheduling tool. Format 4 requires HR/resource data. Format 5, the narrative, has to be written by a human who understands what's happening on the project. Automation gets you about 70% of the way. The last 30% is analysis and judgement.</p><h3>What's the difference between IPMR and CPR?</h3><p>IPMR consolidated and replaced the old CPR. The CPR had 5 formats covering cost and schedule data. IPMR adds the IMS (as Format 6) and the History/Forecast format (Format 7), and updates the data definitions. If your contract still references CPR, the IPMR formats are backward-compatible, Formats 1-5 map directly to CPR Formats 1-5.</p></article></div>