The method Function Point Analysis (FPA) was first developed during 1979 by Allan Albrecht of IBM, and is supported by the International Function Point User Group. FPA is a structured technique of problem solving from the functional aspect. It is a method used to break the systems into smaller components, so they can be clearly understood and analyzed.

Function Point is an element of software development which helps to approximate the cost of development early in the process.

Traditionally, one of the most challenging aspects of system analysis is the accurate estimation of project sizing, required development time, and end-user value. Productivity evaluation methods, such as lines of code or specific coding constructs, require the program to be written first. Function Point Analysis sizes an application from an end-user rather than coding language perspective. In fact, it is totally independent of all language considerations. FPA provides essential background information pertinent to the program. For example, new legislation changes in work flow or program ownership, and reasons why the work is being done.

A function point is defined as one end-user business function. Therefore, a program rated as having 'x' function points delivers 'x' business functions to the user.

IRM 2.5.1 System Development, is the overarching IRM for all System Development programs within the IRS

Clinger-Cohen Act of 1996

Federal Information Security Modernization Act of (FISMA) 2014

The Office of Management and Budget (OMB)

Government Performance Results Act, 1993

Treasury Inspector General Tax Administration (TIGTA)

International Function Point User Group (IFPUG)

Application Development’s (AD) chain of command and responsibilities include:

AD has the following Domains:

Director, Compliance: Provides executive direction for a wide suite of Compliance focused applications and oversee the IT Software Development organization to ensure the quality of production ready applications.

Director, AD Corporate Data: Directs and oversees the provisioning of authoritative databases, refund identification, notice generation, and reporting.

Director, Customer Service: Directs and oversees Customer Service Support for service and communication with internal and external customers and providing taxpayers with self-service online capabilities.

Director, Data Delivery Services: Oversees and ensures the quality of data with repeatable processes in a scalable environment. The Enterprise Data Strategy is to transform DDS into a data centric organization dedicated to deliver Data as a Service (DaaS) through:

Director, Delivery Management & Quality Assurance (DMQA):

Director, Identity & Access Management (IAM) Organization: Provides oversight and direction for continual secure online interaction by verification and establishing an individual's identity before providing access to taxpayer information “identity proofing” while staying compliant within federal security requirements.

Director, Internal Management: Provides oversight for the builds, tests, deliveries, refund identification, notice generation, and reporting.

Director, Submission Processing: Provides oversight to an organization of over 17,000 employees, comprised of: a headquarters staff responsible for developing program policies and procedures, five W&I processing centers, and seven commercially operated lockbox banks. Responsible for the processing of more than 202 million individual and business tax returns through both electronic and paper methods.

Director, Technical Integration: Provides strategic technical organization oversight ensuring applicable guidance, collaboration, and consolidation of technical integration issues and quality assurance for the Applications Development portfolio.

IT Strategy and Planning, Financial Management Services, Estimation Program Office (EPO), see IRM 2.5.10.1.5 for description of responsibilities.

Chief, Research, Applied Analytics, and Statistics (RAAS): The Chief of RAAS organization is responsible for the coordination of research within the IRS and research conducted within the RAAS organization.

Director, RAAS, Management, and Engagement: The Director of RAAS organization is responsible for coordinating research and analytical data across the enterprise, and Business Performance Reviews and measures pertaining to high-level organization performance information on a quarterly basis. The RAAS organization has five divisions:

Program Reports: Analytical reports are implemented as listed below:

Program Effectiveness: Function points are often considered the cornerstone metric of most software measurement programs. Mainly because they can be used across the development life cycle, and their capability to display measured view of data with a technical and business orientation.

IRS Research and Analytics (R & A) repository is used to catalog IRS research project inventory, see IRM 1.7.1 Servicewide Research for Tax Administration.

The IT Strategy and Planning, Financial Management, Estimation Program Office (EPO) Support Services organization oversees finance operations for assigned IT Divisions to meet the IRS’s business requirements through financial solutions in-line with organizational goals and strategies. Currently the subsection Support Services consist of four areas:

For Acronyms and Terms, see Exhibit 2.5.10-1

For Terms and Definitions see, Exhibit 2.5.10-2

IRM 10.5.1 Security, Privacy and Assurance, Privacy and Information Protection, Privacy Policy

Federal Information Security Modernization Act (FISMA), 2014

International Organization for Standardization (ISO)/International Electrotechnical Commission (IEC) 29881:2010

Information Technology, Systems and Software Engineering - FISMA 1.1 Functional Size Measurement Method, reviewed 2019

Object Management Group (OMG) https://www.omg.org/ - This is a technology standards consortium which set the standards for:

International Function Point User Group (IFPUG) - ISO/IEC 20926:2009 Software and System Engineering

IRM 2.16.1.4.1.1 1 Considerations for ELC Path Selection

Longstreet, David H. Function Point Manual., Publisher: Longstreet Consulting, Inc. April 2000. ISBN-10:0970243901, ISBN-13:0970243904

Tutorials Point Estimation Techniques, https://www.tutorialspoint.com/estimation_techniques/estimation_techniques_fp_counting_process.htm

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Ruben Gerad Mathew. Progressive Function Point Analysis: Advanced Estimation Techniques for IT Projects, 2014

IRM 10.8.6 Application Security and Development

Consortium for Information & Software Quality, https://www.it-cisq.org/index.htm.

International Organization for Standards (ISO) / IEC 5055:2021 Information Technology - Software Measurement - Software Quality Measurement - Automated Source Code Quality Measures, First edition 2021-03

A function point is defined as one end-user business function. Therefore, a program rated as having 'x' function points delivers 'x' business functions to the user.

FPA methodology validates the individual elements and the related groups with a complexity of high, medium, and low and assigns a function point count for each subset. There are five basic function types see table below:

Set forth below is a list of each function point standard and its description:

FPA requires the following two major steps:

Application counts are calculated as the function points delivered, and exclude any conversion effort (prototypes or temporary solutions) and existing functionality that may have existed.

Development Function Point count is associated with new development work, and may include the prototypes which may have temporary solutions.

Enhancement Function Point Count is used to size enhancement projects, and is counted as sum of all added, changed or deleted function points in the application. By tracking the size and associated costs, a historical database for your organization, division or domain can be built.

Progressive function points was derived for greater accuracy in the estimation of Function Point Analysis, and is used for the size estimation of IT Projects. As projects are initiated in organizations, the first step is to complete the Analysis phase. Achieving a valid analysis methodology in a software project mitigate the risk of failure. It also contributes to better decision-making, management, and control of the resources assigned for the development of the project, as well as establishing the schedule and costs.

When providing Progressive FPA estimates, the project’s cost and work efforts are justified, and can be validated against the actual work.

The EPO delivers ELC resource estimates of effort, cost and schedule for the following:

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According to the ELC Office, to determine the percentage of system change compared to the existing system, use standard estimation practices that are used for all IRS investments. The four accepted ELC methods for creating software project estimates are:

Software sizing is used to access the size of a software application or element to support cost estimation, progress tracking, and other software project activities. This standard includes::

For more information see CISQ standards, http://www.it-cisq.org/standards.

The Consortium for Information and Software Quality (CISQ) is an IT leadership group that established two standards for automating measurement of software size from the source code as seen in sections IRM 2.5.10.5.3.1 and IRM 2.5.10.5.3.2.