The Integrated Master Plan (IMP) is an event-based, top level plan consisting of a hierarchy of Program Events, with each Event being supported by specific Accomplishments, and each Accomplishment associated with specific Criteria to be satisfied for its completion (see IMP-IMS Guide V0.9). The three elements of the IMP are: (1) Event - a program assessment point that occurs at the culmination of significant program activities; (2) Accomplishment - is the desired result(s) prior to or at completion of an Event that indicates a level of the program's progress; (3) Criteria - provides a definitive evidence that a specific Accomplishment has been completed.
The Integrated Master Plan (IMP) is expanded to a time-based Integrated Master Schedule (IMS) to produce a networked, multi-layered schedule showing all the detailed tasks required to accomplish the work effort contained in the IMP. The IMS flows directly from the IMP and supplements it with additional levels of detail. It incorporates all of the IMP events, accomplishments, and criteria; to these activities it adds the detailed tasks necessary to support the IMP criteria along with each task’s duration and its relationships with other tasks. This network of integrated tasks, when tied to the start date (e.g., contract award), creates the task and calendar-based schedule that is the IMS. (see IMP-IMS Guide V0.9)
The IMP/IMS is related to the product-based Work Breakdown Structure (WBS), by giving a second type of view on the effort, for different audiences or to provide a combination which gives better overall understanding. Linkage between the IMP/IMS and WBS is done by referencing the WBS numbering whenever the PE (Program Event), SA (Significant Accomplishment), or AC (Accomplishment Criteria) involves a deliverable product. (See MIL-HDBK-881)
The use of an Integrated Master Plan is usually associated with large developments for Federal procurements guided by DID-MGMT-81650, DID 81466A, Defense Acquisition Handbook which replaced DoD 5000.2-R. In addition DFARS 252.242–7001 and 252.242–7002 provide guidance for integrating IMP/IMS with Earned Value Management.