Agenda

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

Who Should Attend

Who Should Attend:

• Financial Managers
• Financial Analysts
• CFOs
• Budget Analysts
• Budget Officers
• Program Managers
• Project Managers

Reasons to Attend

Top Five Reasons to Attend:

1. Understand how to track, monitor and modify a budget in the execution stage
2. Align resources with strategic goals, objectives and performance measures
3. Examine real-world successes and failures and apply the lessons learned
4. Implement your performance-based strategic plan in your daily operations to achieve results
5. Learn budget justification and how to communicate with key stakeholders and new leadership

Venue and Hotel

Venue and Hotel:

Venue:
Budgeting Week for Government will be held at The Performance Institute in Arlington, VA, just one block east of the Courthouse Metro stop on the Orange Line. A public parking garage is located just inside of the building.

The Performance Institute
1515 North Courthouse Rd., Suite 600
Arlington, VA 22201
877-992-9521

Hotel:
A limited number of rooms have been reserved at the Arlington Rosslyn Courtyard by Marriott. This rate is based on the Government Per Diem and is subject to change. Please call the hotel directly and reference code “Budgeting Week for Government” when making reservations to get the discounted rate. The hotel is conveniently located three blocks from the Rosslyn Metro station.  Please ask the hotel about a complimentary shuttle that is also available for your convenience.   

Arlington Rosslyn Courtyard by Marriott  
1533 ClarendonBlvd.
Arlington, VA 22209
Phone:  703-528-2222
Phone: 1-800-321-2211
www.courtyardarlingtonrosslyn.com

Group Discounts

For more information on group discounts for Budgeting Week for Government, please contact Chris Hicks at [email protected] or 202-739-9548.

Trainer Information

Thad Juszczak, Director, Grant Thornton LLP

An expert in budgeting with over 40 years of experience, Thad worked for clients as diverse as the Department of Homeland Security, the Foreign Agricultural Service, Yale University, and the National Aeronautics and Space Administration (NASA).  He began his career as a budget analyst with the Army in Los Angeles and Atlanta and held senior budget positions in Washington with the Environmental Protection Agency (EPA), the Internal Revenue Service (IRS), and the Department of Health and Human Services (HHS). For the last six years, he has streamlined budgets and enhanced the performance management of various agencies.

Thad brought his knowledge of budget management to the floor as Treasurer and President of the Association for Budgeting and Financial Management (ABFM), the American Association for Budgeting and Program Analysis (AABPA), and Public Financial Publications, Inc,.  He maintained leadership positions as the Chair of the National Finance Committee of the American Society for Public Administration (ASPA), and National Treasurer of the Association of Government Accountants (AGA).

Thad published articles in The Public Manager, conducted webinars through Better Management.com and spoken at numerous conferences, seminars, and symposia.

He graduated from the University of California, Irvine with a Bachelor of Arts in Philosophy and continued on to earn a Master of Public Administration from Georgia State University’s Andrew Young School of Policy Studies.

Wayne Simpson, Senior Fellow, The Performance Institute

Throughout his notable career, Wayne K. Simpson earned national recognition for his success in Activity Based Costing –Management. As the Activity Based Costing Coordinator for the City of Indianapolis, Mr. Simpson managed, organized and implemented Activity Based Costing & Management projects citywide.  He focused his efforts on integrating ABC principles into employee training and improving managed competition for Management and Union of Indianapolis.  Mr. Simpson’s work culminated in a restructuring of methods and became the foundation for the city’s Performance Budget, known as the ‘Popular Budget.’

Mr. Simpson graduated from Purdue University with a Bachelor of Science in Industrial Management and Accounting. After spending 13 years in the private sector, including 8 years with Dow Chemical, Mr. Simpson devoted his last 20 years to the City of Indianapolis.  He ended his career there as CFO of the Department of Parks and Recreation.  

Publications regularly seek out Mr. Simpson as a reference and acknowledge his work and expertise in their writing.  Periodicals such as Coopers and Lybrand’s Activity Based Management in Government and Activity Based Management for Service Industries, American Productivity & Quality Center’s 1997 report Activity-Based Management II Best Practices for Dramatic Improvement, Government Entities and Non-profit Organizations by James Brimson and John Antos, have recognized Mr. Simpson’s qualifications and his accomplishments in Indianapolis. He also writes articles and book reviews for periodicals such as The Government Accountants Journal and Government Finance Review.


Mr. Simpson has conducted over 60 seminars, workshops, and presentations to numerous groups including Executive Enterprises, Institute for International Research, The Conference Board, Performance Institute, and the Government Finance Officers Association on activity-based costing, management, performance budgeting, and alternative service delivery options.  He has also trained and consulted for various federal, university, city, county, and state organizations on activity based costing, management and budgeting.


Mr. Simpson belongs to the Government Financial Officers Association (GFOA) and has served on its Government Budgeting and Fiscal Policy Committee. He also has been involved in the Association of Governmental Accountants (AGA) and is a Certified Government Financial Manager (CGFM).