Budgeting Week for Government

Course One:
Navigate the Budget Process
Monday, December 6, 2010

8:30 Conference Registration and Continental Breakfast

9:00 Analyze the New Challenges Facing Budget Managers during Times of Budgetary Constraints
 •Explore the ramifications that may arise due to the recent congressional elections
 •Discuss the status of the 2010 budget
 •Identify the most pressing challenges budget analysts must overcome to obtain accurate projections
 •Gain a better understanding of the political components involved in public sector budgeting

Learn What Budgeting Is and Why It is Necessary
 •Budget Formulation: forecasting resource requirements
 •Budget Justification: budget review and passback (and appeals); Legislative review and action
 •Budget Execution: distribution of funds and reconciliation

Explore the Key Realities and Drivers of the Budget Process
 •Evaluate the impact of a tight discretionary budget on the fight for resources
 •Understand and navigate common problems with the current budget process
 •Understand what drives the budget process in the public sector

12:00 Lunch Break

1:00 Examine Public Expenditure Management and Budgeting
 •Review financial management legislation and guidelines for budget formulation
 •Estimate and forecast costs of program activities
 •Account for capital assets, employee needs and costs and multi-year obligations

Interactive Application Session #1: Budget Formulation Exercise
 •Practice formulating a “mock” budget for a government agency
 •Balance program priorities against scarce resources
 •Construct a budget submission based on the knowledge you have acquired

4:00 Day One Adjourns

Course One Continued:
Navigate the Budget Process
Tuesday, December 7, 2010

8:30 Continental Breakfast

9:00 Justify Your Budget and Gain Buy-In: Building an Effective Business Case
 •Design the “message” of your budget justification and make it effective
 •Understand what legislatures look for in budget justifications
 •Update on requirements from OMB Circular A-11 and Departmental guidance

Interactive Application Session #2: Strategic Marketing and Communications and Budget Justification
 •Understand the differing priorities and perspectives of a budget officer and a budget examiner
 •Learn to anticipate the concerns of your counterparts and adjust ahead of time
 •Improve your understanding of both sides of the budget review process

12:00 Lunch Break

1:00 Budget Execution and Reporting
 •Review financial management standards governing budget execution
 •Manage to the legal availability of funds: purpose, timing and amount
 •Align your processes with financial accounting and reporting schedules

Integrated Wrap Up: Drivers, Trends, Frameworks and Tactics
 •Devise and stay within a spending plan
 •Anticipate and respond to the “what if” scenarios: mid-year reductions, continuing resolutions and/or budget busting
 •Navigate procedures for reprogramming within an appropriation

4:00 Day Two Adjourns


Course Two:
Activity-Based Cost Management
Wednesday, December 8, 2010

8:30 Continental Breakfast

9:00 Introduction to Activity-Based Costing & Management (ABC/M)
 •Understand the role of effective cost management in government today
 •Review definitions and terms of ABCM
 •Explore  the various uses of ABCM
 •Examine various examples of successful cost management applications  

Implement an Activity-Based Costing (ABC) System
 •Discuss the environment for successful ABCM Implementation  
 •Evaluate the criteria for selection pilots  
 •Define service level activities and how to build an activity dictionary
 
Build Cost Management System
 •Identify the techniques for collecting the drivers, financial inputs and statistical data required
 •Discuss the relationship of output and productivity to cost construction

12:00 Lunch Break

1:00 Applying ABC/M in Government: An Interactive Case Study
 •Analyze building cost model and the components required
 •Examine overhead & indirect cost allocations methods
 •Discuss reconciliation to general ledger  

Highlight ABCM Business reporting needs
 •Review software criteria
 •Critique software selection steps
 •Determine the next steps to customize reporting needs  

4:00 Day 3 adjourns

Course Three:
Performance-Based Budgeting
Thursday, December 9, 2010

8:30 Continental Breakfast

9:00 Performance-Based Budgeting: Formulate, Justify and Execute
 •Identify the characteristics of results-oriented organizations
 •Review the terms, definitions, concepts of performance-based budgeting
 •Understand how to integrate mission, policy goals and performance measures into your budget
 •Examine performance-based budgeting via an activity-based budget foundation - Case Study


Create a Performance-Based Budget: A Ten-Step Process to Integrate Performance and Budget Information
Step1: Create alignment with a strategic plan, a mission and policy goals
Step2: List and assign programs with outcome measure
Step3: Service delivery activities are assigned outputs and related activities grouped by program
Step4: Calculate activity costs
Step5: Activity costs roll up to build program budgets
Step6: Planned targets for outcomes and outputs are developed by planning efforts
Step7: Budget costs from the performance-based structure are cross-walked to statutory line item budget
Step8: Budget is presented, explained and justified based on performance expectations
Step9: Use the PBB to evaluate actual cost and results
Step10:Identify cost and performance improvements


12:00 Lunch Break

1:00 Review and Evaluate a Comprehensive Performance-Based Budget  
 •Determine your strategic priorities in order to link your measures to your budget
 •Learn to illustrate inclusion within budgeting for better outcomes and results
 •Review system requirements to build PBB

Performance-Based Budgeting Application Session
 •Develop the foundation of your agencies performance budget by creating the activity, output and program structure

Detailed review of the information requirements for Performance Budgeting
 •Illustrate and discuss scorecard of performance worksheets to build targets for costs, outputs and outcomes
 •Analyze system requirements for costing and performance integration
 •Review techniques for cross walking the Performance Based Budget to the Statutory budget format

4:00 Day Four Adjourns

Course Three Continues: Friday, December 10, 2010 – Performance-Based Budgeting

8:30 Continental Breakfast

9:00 Discuss Performance Budgets Benefits and Uses and the Program Assessment Rating Tool
 •Understand the benefits and uses of performance-based budgeting for Managers, Planners, Elected Officials, Citizens
 •Create a business case for your budget request
 •Discuss the Four Part Assessment Rating Tools as part of the Performance Based Budgeting evaluation process

Performance-Based Budgeting Application Session
 •Further develop the foundation of your respective agencies performance budget by adding the operational outcome measures to the program structure

12:00 Lunch Break

1:00 Performance Management as it Relates to Performance-Based Budgeting
 •Discuss and learn the value of cost and performance management and how it ties to the budgeting process and it\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\'s financial impact
 •Create a culture of change and innovations
 •Target levels of improvement at the activity level
 •Develop action steps for process re-design
 •Increase the production of valued activities
 •Improve managerial accountability and decision making

Case Study: Review of Performance Management and Budgeting
 •Review an actual problem as it is identified and the action steps employed to improve operational results
 •Identify areas of management challenges in program stewardship

4:00    Training Adjourns