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- Developing
a uniform classification structure to integrate the Waltham School
System's financial system with the City's SRC system.
- Developing
a uniform classification structure, chart of accounts, payroll
interface and integrating the Lowell School System's financial
system with the City's MUNIS financial system.
- Implementing
the Acton Public School's payroll system on the Pentamation system.
- Developing
a uniform classification structure and chart of accounts for the
Greater Lowell Regional School District IDC system.
- Developing
an Education Reform financing training program for the cities
of Lowell, Everett, Marlboro, Chelsea, and Waltham and the towns
of Millis, Ashland, Rockland, Westford, Framingham, and West Boylston.
- Developing
End of Year Reporting Schedules for the Lowell, Framingham, Newton
and Brockton Public Schools on the MUNIS and Pentamation software
systems.
- Conducting
a review of the financing of school transportation for the Boston
Public Schools.
- Conducting
an organization and operations review of the administrative functions
of the Westfield Public Schools.
- Conducting
a budget and internal control review for the Watertown Public
Schools.
- Reviewing
and recommending changes to special revenue accounting for the
Somerville Public Schools.
- Developing
an annual operating budget for the Revere Public Schools.
- Conducting
an organization and operational review of the financial functions
of the Hopkinton Public Schools.
- Conducting an organization and budget review of the Longmeadow Public Schools.
- Developing a performance budget for the Springfield Public Schools.
Schools
- National
- Developing
a performance based management system for the Milwaukee Public
Schools. The project involves selecting and implementing a performance
based budgeting system, developing performance measures and linking
these measures to the budget, developing and implementing an accounting
system to support the budget, and developing a performance reporting
system.
- Developing
a performance management system for the Maricopa Community Colleges
including developing linkages between the District policy governance
and campus plans.
- Reviewing
goals and objectives and conducting a peer review of service efforts
and accomplishments for the Philadelphia Public School District.
The project compared Philadelphia's service level indicators with
four other large urban school systems and eight Pennsylvania school
districts, analyzing ratios to identify potential areas of inefficiencies
for further study to enhance operations, and reviewing the systems
and procedures to post, record and report service level data,
and recommend changes to strengthen SEA reporting
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- Reviewing
the State of Connecticut's budgeting and management system and
recommending a performance management structure including a review
of the Department of Education.
- Developing
strategies, conducting performance measurement and managing for
results training for the Commonwealth of Puerto Rico including
the Department of Education. The project involved the training
of about 100 Office of Management and Budget, including 40 facilitators,
and 500 program managers to develop performance measures and a
FY 1997 performance-based budget and use the information in a
performance management context.
- Developing
a performance based budget system for Maricopa County, AZ School
district as part of a countywide effort.
Cities
- Developing
outcome based strategies and performance measures and a performance-based
"Popular Budget" for the City of Indianapolis in order to provide
better financial and operational data. The project involved performance
measurement and budgeting training to over 200 program managers.
The results were the elimination of an $18 million budgetary deficit
and the funding of a $500 million capital program. The Indianapolis
performance system received the "E for Effort" award and was a
contributing factor in an increased rating (#17 in 1992 to #7
in 1995) from Financial World and an A- from Governing Magazine.
- Developing
strategic objectives and outcome performance measures for the
City of Milwaukee in order to provide additional financial and
operational data. This program has contributed to the city reducing
its property tax rate in each of the last seven (7) years. The
project involved performance measurement and budget training to
over 100 program managers and 20 budget analysts. The Milwaukee
performance system received the "E for Effort" award and was a
contributing factor in an increased rating (#5 in 1992 to #4 in
1995) from Financial World and an A- from Governing Magazine.
- Conducting
a Managing for Results review for the City of Portland, OR. The
project involved reviewing the city's strategic and program plans,
performance measures, budgeting and costing systems, evaluation
and reporting systems and developing recommendations to improve
the city's system.
- Developing
strategies and an outcome-based performance measurement and performance
budgeting training program for the City of San Diego. The project
involves developing and conducting "train the trainers" for 24
facilitators and workshops for department and program managers
for Streets, Real Estate Assets, Police, Fire, and Water departments
to serve as pilot departments. The city is planning to develop
citywide performance based budgets to FY 1997. The performance
measurement project was a contributing factor in an increased
rating (#19 in 1993 to #15 in 1995) from Financial World and an
A- from Governing Magazine.
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D. ABRAHAMS, CPA
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- Developing
a performance management system for the City of Worcester, linking
the City's budget to the strategic plan. The project involved
conducting outcome-based performance management training to over
100 program managers, training five facilitators, and implementing
performance measures and budgets all City departments. This performance
management system received the National Excellence Award from
the LBJ School of Government.
- Implementing
the outcome-based management program for the City of Sunnyvale.
The project involves developing program outcome statements and
outcome measures, service delivery plans, indicator weights and
explanations, activities and products and standard operating procedures
for seven city departments.
- Developing
an activity based budget for the City of Newark. The project involves
developing department, division and program mission statements,
activity definitions and performance measures, and budget allocation
methodologies to transpose the city's line item budget to an activity
based budget on the PeopleSoft financial system.
- Conducting
outcome performance management training for the City of Boston.
Training assistance was being provided to department heads to
understand the concepts of performance management and outcome
indicators, department heads and program managers to apply these
principles to their department and cabinet members to apply these
concepts City-wide and to 20 budget analysts. The performance
measurement project was a contributing factor in an increased
rating (#13 in 1993 to #6 in 1995) from Financial World.
- Developing
outcome-based performance measures for the City of New York. The
project involved developing and conducting training programs to
"train the trainers" for 30 Office of Management and Budget and
Mayor' Office of Operations personnel, conducting workshops for
100 senior managers of ten city agencies to enhance the Mayor's
Management Report. In separate projects, performance measurement
training was conducted for 60 City Council staff and over 300
program managers.
- Developing
performance measures and a performance management strategy for
the City of Philadelphia in order to provide better financial
and operational data. The results were the introduction of competition
into city services, which saved over $30 million. The performance
measurement project was a contributing factor in an increased
rating (#30 in 1992 to #25 in 1995) from Financial World.
- Developing
and implementing a Managing for Results program for the City of
Riverside, CA. The project involves revising the city's strategic
plan, aligning the strategic plan to programs, developing program
performance measures, and linking measurement to a performance
based budget.
- Assisting
the City of Kansas City (MO) to develop an approach to outcome
based performance management. The objectives of the project were
to present the Managing for Results and Activity Based Costing,
Budgeting and Management concepts and to train about 25 facilitators
to implement performance measurement and performance management
citywide.
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- Assisting
11 communities in the greater Kansas City Metropolitan Area to
develop a regional performance measurement project.
- Developing a performance measurement, performance budget, and activity based costing system for the City of Alexandria, VA on the Tier financial system.
- Developing department strategic business plans, performance measures, performance budget and performance reporting system for the City of Hartford, CT.
- Developing a performance measurement, budget and reporting system for the City of Springfield, MA.
- Developing performance measures, performance budget, and a CityStat (SomerStat) system for the City of Somerville, MA. The project involved working with 61 students from the Kennedy School of Government and the Rappaport instiitute.
- Assisting
the City of Olathe, KS to implement a performance management system.
- Developing
citywide mission, goals, and objectives, and departmental outcome
based goals, objectives and performance indicators for the City
of Leominster as an initial step in implementing a performance
management system.
- Developing
citywide mission, goals, and objectives, and departmental outcome
based goals, objectives and performance indicators, and a program
based budget for the Town of Weymouth, MA as an initial step in
implementing a performance management system.
- Developing
an activity based costing methodology for the Town of Yarmouth,
MA.
- Developing
mission, goals and objectives statements, outcome based performance
indicators and an activity based budget for the North Andover
Department of Public Works.
- Developing
an activity based management system for the Andover DPW.
Counties
and Districts
- Developing
a performance based budget system for Maricopa County, AZ. This
project involves redefining the county's chart of accounts on
the AMS Advantage 2000 Series software and linking Adaytum budget
software.
- Developing
a performance based budget system for Franklin County, OH. This
project involves selecting and implementing budget software with
the County's MUNIS accounting software.
- Developing
and conducting performance measurement training program for Fairfax
County, VA. The project involved conducting concepts training
for 26 Office of Management and Budget and 12 Internal Audit personnel
and implementation training for over 400 department personnel.
- Developing
a Managing for Results and performance based budget system for
the Maryland-National Capital Parks Planning Commission. The project
involves performance measurement, performance management and activity
based costing training; developing department mission and goal
statements; developing divisional outcome indicators; developing
the program and activity management structure; developing an activity
based budget and a service efforts and accomplishments report.
- Developing
a strategic plan, performance budget and an activity based costing
system for the Tacoma Metropolitan Parks District. The project
involves performance measurement, performance management and activity
based costing training; developing department mission and goal
statements; developing divisional and program outcome indicators;
developing the program and activity management structure, developing
activity based costs and an activity based budget.
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- Assisting
the County of Santa Clara, California to implement its Comprehensive
Performance Management Program. The project involved writing a
comprehensive training manual, training 60 facilitators, developing
countywide, departmental and program mission and goal statements,
developing performance measures, and a performance based budget,
cost and reporting system.
- Assisting
the Social Service Agency of Santa Clara County develop outcome
based performance measures.
- Developing
a pilot performance based budget for the Santa Clara County Roads
and Airports Department.
- Developing a performance measurement training program for Fairfax County, VA.
- Developing
a program-based management system for Monroe County, NY. The project
involves performance measurement, performance management and activity
based costing training; developing department mission and goal
statements; developing divisional outcome indicators; and developing
the program and activity management structure.
- Developing
an outcome based performance measurement training program for
all departments for Dutchess County as an initial step in implementing
a performance management system.
- Developing a performance based measurement and activitry based costing system for Hernando County, FL on the Pentamation/Sunguard financial system.
- Serving as
a performance measurement consultant to the National Corporation
Service in the development of outcome based performance measures
for social service agencies.
- Conducting
a training program to develop outcome based performance measures
for over 20 social service and not for profit agencies for the
Carlisle Foundation.
- Developing
a performance management system for the Massachusetts Port Authority.
The project involves developing performance measurement for the
Authority's primary functions, linking the measures to the Authority's
strategic plan, allocating resources by planned results, and modifying
the Authority's system to report performance information. The
project also involves the training of five Authority personnel
as facilitators.
- Developing
a Managing and Auditing for Results program for the Inspector
General's Office of the New York Metropolitan Transit Authority.
- Developing
performance measurement, benchmarking, and activity based costing
for several Massachusetts Water Resources Authority unions.
- Developing
an activity based management system for the Milwaukee Metropolitan
Sewerage District. The project involved an initial assessment
of the MMSD activity based costing system, recommendations to
implement a revised system, and project management assistance
to oversee the selection and implementation of proprietary activity
based costing software.
States
- Developing
a Budgeting for Results Handbook for the State of Iowa. The Handbook
describes Iowa's performance management components and provides
specific guidance to define programs, write program purpose statements
and develop outcome based results measures.
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- Developing
activity based costing for the State of Iowa and writing an ABC
Costing Guidebook. The project involves developing a statewide
costing system for activities, writing a guidebook and training
over 200 state employees. The project also involves linking the
activity-based management and costing with the State's Budgeting
for Results and outcome measures.
- Developing
strategies, conducting performance measurement and managing for
results training for the Commonwealth of Puerto Rico. The project
involved the training of about 100 Office of Management and Budget,
including 40 facilitators, and 500 program managers to develop
performance measures and a FY 1997 performance-based budget and
use the information in a management context.
- Conducting
Measuring for Results training for the Maine Association of Governmental
Accountants and the State of Maine. Both projects involved training
over 100 state fiscal and program managers in performance measurement
and management concepts.
- Conducting
an activity based costing training program for the State of Montana.
- Conducting
a review of the mission, goals and objectives statements and performance
indicators of the Department of Fish and Wildlife for the State
of Wyoming and recommending a state-wide performance management
system.
- Reviewing
the mission, goals, and objectives, and performance measures of
the Commonwealth of Massachusetts consolidated police force. Recommendations
to develop a Performance Management System were recommended to
the State Comptroller and the Executive Office of Administration
and Finance.
- Assisting
the Maryland Department of Human Resources develop and conducting
an outcome based performance measurement training program for
200 state and regional managers.
- Reviewing
the State of North Carolina's budget practices and recommending
a performance based budget system.
- Reviewing
the State of Connecticut's budgeting and management system and
recommending a performance management structure.
- Developing
and conducting the Advanced Methods in Performance Based budgeting
for the State of Washington.
- Developing
and conducting an assessment of activity based costing for the
State of Washington.
- Conducting
a performance measurement training program for the State of New
Mexico.
BACKGROUND
Mr. Abrahams
served with KPMG Peat Marwick for 15 years directing the Boston
office Government Services Consulting group, five years as the Financial
Management Coordinator for the City of Worcester's Office of Planning
and Community Development, and two years for the Commonwealth of
Massachusetts as Assistant to the State Comptroller and Compliance
Chief for the Department of Revenue.
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PUBLICATIONS
AND RECOGNITIONS
Mr. Abrahams
is the author of "How the City of Milwaukee Measures Results"
and "How to Increase Revenues in Difficult Times," published
by City & State, and "The Futility of Utility Accounting
in Massachusetts," published by the MGFOA, "Activity Based
Costing: Illustrations from the State of Iowa," published by
the GFOA, and the "Nuts and Bolts of Capital Budgeting,"
published by the MMA. He is the author of the Department of Housing
and Urban Development's Community Development Block Grant Program,
Small Cities Financial Management Manual, the Environmental
Protection Agency's Wastewater Management Manual, and the
New England States Water Pollution Control Commission's New England
Wastewater Management Guide. He has also written extensively
on GASB Statement No. 34.
The cities of
Indianapolis and Milwaukee, received the "E for Effort" recognition
from Financial World. The City of Worcester received the
National Excellence Award from the LBJ School of Government. The
State of Iowa received a Best Practice Award for its Budgeting for
Results program. He is the recipient of the Association of Governmental
Accountants Boston Chapter 2000 Special Achievement Award for his
work with Massachusetts municipalities.
EDUCATION
AND AFFILIATIONS
Mr. Abrahams
has a Bachelors Degree in Political Science from Lake Forest College,
a Masters Degree in Political Science from the Urban Studies Institute
of the University of Toledo and an MBA from Suffolk University.
He is a Certified Public Accountant and a member of the Massachusetts,
New England States and National Government Finance Officers Associations,
the AICPA and the MSCPA's. He is a member of the GASB's Task Force
on Service Efforts and Accomplishments Reporting and the GASB Q
& A Committee on Statement No. 34. Mr. Abrahams is an instructor
at the Massachusetts Treasurer's and Collectors Association annual
school and has taught Governmental Accounting, Auditing, and Financial
Reporting and Education Reform Financing for the past 24 and 13 years
respectively. He is also a member of the Massachusetts Society of
CPAs Government Accounting and Auditing sub committee, serves as co-chair of the New England Water Works Association's Financial Management Committee, and was recently selected to serve on the Dean's Advisory Committ for Suffolk's University Sawyer Business School..
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