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Resume


 

MARK D. ABRAHAMS, CPA

Mr. Abrahams, President of The Abrahams Group, is an independent management consultant specializing in governmental and not for profit financial, performance and operations management, with over 30 years of experience. Mr. Abrahams has participated in and/or directed the following projects:

Schools - Massachusetts

  • Assisting the Massachusetts Department of Education enhance school financial and pupil reporting.
  • Developing the Compliance Supplement for the Massachusetts Department of Education. This supplement is utilized by independent certified public accountants to audit Massachusetts school districts' End-of-Year Report.
  • Developing a program based budget for the Weymouth School Department as part of a townwide effort to implement charter requirements. The project involves defining programs, program objectives and a program budget. In addition, the project involves developing an expanded MUNIS chart of accounts to meet the program budget charter and new state reporting requirements.
  • Developing a uniform classification structure, chart of accounts, payroll interface and integrating the Framingham School System's financial system with the Town of Framingham's Pentamation 3.0 financial system.
  • Developing a uniform classification structure, chart of accounts, payroll interface and integrating the Newton School System's financial system with the City's Pentamation 3.0 financial system.
  • Developing a uniform classification structure, chart of accounts, payroll interface and integrating the Brockton School System's financial system with the City's MUNIS financial system.
  • Developing a uniform classification structure and chart of accounts, and integrating the Shrewsbury School System's financial system with the Town's MUNIS financial system.
  • Developing a uniform classification structure and chart of accounts, and integrating the Attleboro School System's financial system with the City's MUNIS financial system.
  • Developing a uniform classification structure and chart of accounts, and integrating the Rockland School System's financial system with the Town's MUNIS financial system.
  • Developing a uniform classification structure and chart of accounts, and integrating the Hopkinton School System's financial system with the Town's IMG/Progress financial system.
  • Developing a uniform classification structure to integrate the Reading School System's financial system with the Town's MUNIS system.
  • Developing a uniform classification structure to integrate the North Reading School System's financial system with the Town's MUNIS system.
  • Developing a uniform classification structure and chart of accounts and integrating the Malden School System's financial system with the City's SRC financial system.

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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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  • 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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