MANAGING FOR RESULTS AND PERFORMANCE MEASURMENT EXPERIENCE
The Abrahams Group has conducted over 70-performance measurement, management, budgeting and accounting projects throughout the country. These projects include:
RELEVANT MANAGING FOR RESULTS PROJECTS
City of Worcester
The City of Worcester embarked on a new planning, budgeting, and reporting mechanism for all city departments as the City began to develop a performance management system for FY 1996 utilizing the Departments of Public Works and Treasury as pilots. The project first developed outcome measures, linking outcome measures to the strategic plan, and developing a performance-based budget. The project included strategic planning, goals and objectives setting, performance measurement, performance budgeting, and performance monitoring and reporting. The pilot departments developed department and division mission and goal statements, activity lists, performance targets and indicators, have identified data sources for the performance information, and have prepared a performance-based budget. These indicators include inputs, outputs, outcomes, and efficiency measures as well as explanatory data. The project was then expanded to a citywide performance-based budget for all departments. The City was the recipient of the LBJ School of Government Award for Advancing the Art of Performance Measurement. Robert Moyland, the Commissioner of Public Works, accepted the award.
City of Milwaukee
The City of Milwaukee is recognized as one of the first large cities to adopt a performance budget. This project built upon the city's performance data system, which was substantially input and output data, to develop outcome measures. The project involved reviewing the City's budgeting and costing practices and developing and conducting general and specific department training programs to develop outcome measures for their budget. A general training session was conducted for the directors and deputy directors of the City's 25 departments, and specific training sessions for the Departments of Library, Health, Public Works, Fire, Police, City Development, and Building Inspection focusing on helping departments develop department objectives with outcome measures. The City was the recipient of the "E For Effort Award" from Financial World and received a A- grade from Governing Magazine for its Managing for Results efforts.
City of Indianapolis
The City of Indianapolis for years has operated with a basic line item, four-character budget that focused on inputs. The mayor desired to implement a new management system focusing on results. Accordingly, he targeted a "popular" budget. This popular budget focuses on outcomes, and crosswalks the statutory budget to service activities; defines service level targets by activity; identifies inputs, outputs and efficiency measures for each activity; relates each activity to outcomes; and links department outcomes to the Mayor's policies and goals. The project included the Departments of Public Works, Transportation, Metropolitan Development (including public housing), and Parks and Recreation. Four training workshops were conducted each for the four departments to train between 30-55 department managers (each) in the background, objectives, use, definitions, and development of performance measures. The Governmental Accounting Standards Board's Service Efforts and Accomplishments reporting guidance was incorporated into the training along with other materials.
Once the performance measures were identified, assistance was provided to the City to develop and implement a performance based "popular budget". The objectives of this project were to crosswalk the department line-item budgets into activity budgets, and identify the service levels, objectives and performance measures for each activity identified. The City was the recipient of the "E For Effort Award" from Financial World and an A- grade from Governing Magazine for its Managing for Results efforts.
City of San Diego
The City of San Diego has recently begun a Competition Program to encourage City departments to provide services and programs more competitively with other service providers. As part of this effort, the City established outcome measures and related outcomes to how the City allocates resources in order to enhance accountability. The City built upon its base of efficiency and effectiveness measures to accomplish outcome-based indicators. The City trained city management and selected departments to develop outcome measures. The project involved:
The Streets, Real Estate, Fire, Water, and Police department results were used as pilots for a citywide performance-based budget. The City now has a significant number of activities, each with input, output and efficiency measures, linked to program goals and outcome measures. The city received an A- grade from Governing Magazine for its Managing for Results efforts.
City of Sunnyvale
Assisting the City of Sunnyvale implement its outcome-based management program. Specifically the project involves working with the Office of the City Attorney and the Departments of Public Works, Parks, Human Resources, and others to develop program outcome statements, outcome based performance measures, service delivery plans, activities, activity based costs and standard operating procedures.
City of Boston
The City of Boston has long been recognized as a leader in reporting performance information. This information was essentially input and output data. The project involves conducting training for all City departments to develop outcome measures and to understand performance management concepts to use the data for management purposes. Specifically, the training involved assisting:
The monthly report will be enhanced during the fiscal year. Further attention will be directed to the use of these data from the cabinet and department perspective. These data will be used to enhance efficiency and effectiveness and report on results.
City of New York
The City of New York has long been recognized as a leader in reporting performance information by preparing the Mayor's Management Report. This report contains essentially input and output data. The project involves conducting training for all City departments to develop outcome measures and to understand performance management concepts to use the data for management purposes in order to change the Mayor's Management Report to an outcome-based reporting document. Specifically, the training involved assisting:
City of Portland
The City of Portland is recognized for its excellence in Service Efforts and Accomplishments Reporting. The City requested assistance to review its performance management system. Strategic planning, program planning, performance measurement, performance budgeting, monitoring and reporting systems were reviewed. Several recommendations were made to strengthen the connections between the City's individual components of their system and to link the performance measures to City and Countywide benchmarks.
City of Kansas
Assisting KCMO implement a Managing for Results program in conjunction with the KCGO effort. The project involves:
City of Philadelphia
Assisted the City of Philadelphia to conduct a pilot performance measurement program. The objective of the program was to develop a blue print to implement performance measurement and performance-based budgeting Citywide. The Departments of Health and Streets served as the pilot departments. The project:
Public School District
Retained by the Controller's Office to review the District's goals and objectives and conduct a peer review of service efforts and accomplishments for the school district. The project involved:
The Governmental Accounting Standards Board's Service Efforts and Accomplishments Elementary and Secondary Education research project was utilized for the foundation of this project. The District's major systems goals for improvement were reviewed to determine their ability to monitor and report on planned accomplishments. Enhancements to the District's strategic plan and methods by which the District can monitor performance were recommended.
Retained by the Milwaukee Public Schools to provide Managing for Results training and assist in the implementation of performance measurement, performance based budgeting and cost accounting.
State of Connecticut
- Office of Policy and Management
Retained by the Connecticut Management Study Commission to review mission and structure of the Office of Policy and Management and the state's performance measurement system. OPM was responsible to implement a performance measurement system for the state. We found the state:
Recommendations included establishing an effective performance measurement system which would be fully integrated with the budgeting process; capable of identifying the amount of resources used, the amount of work performed, the effectiveness or outcome of the work performed and the efficiency with which the result is achieved; and used periodically to review agency performance. Specific recommendations were included to develop appropriate measures and utilizing performance measures for accountability reviews. A plan to establish a program accountability function was also included.
The Commonwealth of Puerto Rico desired to change the way the budget is prepared from a basic program budget to a budget that establishes activity performance indicators for the FY 1997 budget and potentially apply these concepts to performance based budgeting. The Government desired that a training program be developed and conducted to describe the concepts of performance measurement and managing for results to approximately 500 program directors and 120 budget directors over a four-day period. Accordingly the objectives of this project were to:
As a second part of the project, the full Managing for Results concept was implemented over the next year and a half period. Agency mission and goal statements were developed. Programs and activities were identified. Program metas (goals) and activity objectives were developed and performance measures were developed for every activity. This phase of the project involved training over 50 OMB personnel to work with agencies to develop this information.
Once Managing for Results was implemented, an Audits of performance information program was developed and implemented. Audit programs were developed to audit the relevancy, understandability, consistency, comparability, timeliness and reliability of the performance measures.
The last phase of the project involves developing performance audit training for economy, efficiency and effectiveness audits.
State of Iowa
The State of Iowa dramatically changed the way it budgeted and acounted for State services through its Budgeting for Results and Activity Based Costing programs. The Budgeting for Results program involved developing budgeting for results concepts and writing a Budgeting for Results Handbook, then conducting training for about 200 of the state's top management personnel. The program included developing mission statements, writing program purpose statements, developing program outcome, input, output and efficiency measures and aligning programs with state policy objectives.
The Activity Based Costing program involved developing and conducting an ABC Awareness and How To training program and the writing of an Activity Based Costing Manual. Training was also provided to the top 80 finance officials in the state.
Santa Clara County
Assisted the County of Santa Clara, California to implement its Comprehensive Performance Management Program. The project involved writing a comprehensive training manual, training 60 facilitators, and developing county-wide, departmental and program mission and goal statement, and performance measures. The training manual documented the process by which the county would develop data collection plans, compile data, record current service levels, recognize standards, set targets, allocate resources and report results.
Santa Clara County,
Social Services Agency
Assisted the Social Service Agency of Santa Clara County develop outcome based performance measures. The project involved providing assistance to develop program purpose and goal statements and outcome based performance measures.
City and County Managers Association (ICMA)
Co-trainer for the International City International City and County Managers Association (ICMA) Comparative Performance Measurement Project. This project has compiled comparative performance measures for over 20 services including three public works services (Road Maintenance, Refuse Collection and Streetlighting) for over 120 governments. The training program is geared to city managers to learn the concepts of performance management and measurement and the power of comparative information. The training program blends concepts and a case study for city managers to use comparative performance information as a tool to learn about improving service delivery.
Kansas City Metropolitan
Assisting 11 jurisdictions in the greater Kansas City area develop performance measures and benchmarking concepts including the City of Overland Park. The project involves:
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