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PERFORMANCE-BASED

BUDGETING

GUIDEBOOK YOUR ALL-IN-ONE RESOURCE TO PERFORMANCE-BASED BUDGETING

WHITE PAPER: METHODOLOGY AND TOOLS WHITE PAPER: COUNTING ON PERFORMANCE CASE STUDY: PARK CITY, UTAH WEBINAR: PARK CITY, UTAH LESSONS LEARNED WEBINAR: PERFORMANCE-BASED BUDGETING BEST PRACTICES SOLUTION BRIEF: PERFORMANCE-BASED BUDGETING FREE TRIAL: PERFORMANCE-BASED BUDGETING ONLINE SOFTWARE ACCESS

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PERFORMANCE-BASED BUDGETING METHODOLOGY AND TOOLS W H I T E

P A P E R

LEARN HOW TO LINK YOUR BUDGET DECISIONS WITH STRATEGIC OUTCOMES

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In this time of economic instability, citizens want real-time updates on the financial decisions and budget allocations made by their local and state government officials. Unfortunately, traditional line-item (“black box”) budgeting can not accommodate this request, which has resulted in diminished credibility among concerned citizens who question how their tax dollars are benefiting the community. To combat the shortcomings of line-item budgeting and increase understanding of how strategic goals are translated into dollars, local and state governments are implementing a more transparent budgeting system: performance-based budgeting (PBB). In this white paper, you will learn the ins and outs of this cutting edge practice in budget development.

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W H I T E

WHAT IS PERFORMANCE-BASED BUDGETING? Performance-based budgeting, also referred to as outcome budgeting, is the practice of developing budgets based on the relationship between funding and expected results. In doing so, PBB improves cost-efficiency and manages effective budgeting outlays, increasing visibility into how government policies translate into spending and making systematic use of performance information. It is important to understand the key components of performance budgeting: inputs, outputs and expected outcomes. In the performance information chain, inputs (resources) link to outcomes (macro goals) via change from the goods or services of those outputs (deliverables).

INPUTS

OUTPUTS

→ OUTCOMES

A linkage between inputs and outcomes can be created for the majority of outputs produced by an organization; however, outputs affected by external factors (i.e. weather, economy, social make-up of the group, etc.) can hinder or eliminate the ability to develop a close linkage.

HOW DOES PBB LINK BUDGETS TO RESULTS? Linking budgets to results is a difficult task with three steps:

STEP ONE: Identification of a complete set of performance measures or indicators to help objectively evaluate program performance.

There are three main types of output indicators: indicators of output quantity, indicators of output quality, and indicators of efficiency. Output quantity indicators measure the volume of service provided. Output quality indicators provide information on the extent to which the service or activity is likely to achieve its intended outcome. Some quality indicators are easier to measure objectively than others. For example, timeliness could be measured by the average time to complete a process, (i.e. the average time to process a license application) while others, like

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PERFORMANCE-BASED BUDGETING P A P E R satisfaction with a service, can only be measured by collecting data from a supplemental data source (i.e. a customer survey.) Another approach in measuring quality indicators is a discussion-based approach, where all affected stakeholders cast subjective opinions that are tallied up and evaluated for efficiency. There is a great need to focus on quality measures, as often the most popular way of cutting costs is by reducing quality.

STEP TWO: Once the set of performance measures has been identified, the next step is determining which . to organizational units contribute to activities and how allocate those activities to the corresponding programs. Sometimes the allocations are straightforward, especially when all operating unit costs are directly allocated to the cost of the program or sub-program.

The allocation of indirect costs is less straightforward. For example, the costs of administrative units, such as purchasing and finance, need to be allocated to programs. Among the more sophisticated indirect cost allocation methods is Activity Based Costing (ABC).

ACTIVITY BASED COSTING (ABC) This method collects cost in functional activity cost pools (group of individual costs that is allocated to cost objectives using a single cost driver) and then applies costs to products/ services using individual cost drivers ABC’s objective is to eliminate any activities that do not add to the service provided and with this, costs can be reduced without compromising the service offered to the customers. ABC can help organizations understand the cost and value of service activities, which is essential to control escalating operational costs. ABC capability requires an internal managerial accounting expertise and a powerful ABC software system. Another complex element is not only to be able to perform the initial allocation for budgeting purposes, but also to keep track of the actual expenditures by program. This can only be achieved by capturing actual hours or

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PERFORMANCE-BASED BUDGETING

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W H I T E expenses systematically via tagging activity/program related elements in time management, purchasing, contracts and other related systems.

STEP THREE: The final step in the PBB process is to develop

a Program Evaluation Process (PEP), a framework that allows the organization to effectively prioritize and score program budgets during the budget cycles and conduct periodic performance reviews during the year’s budget execution phases.

P A P E R

At this point, the organization also assesses the required business and technical capabilities (i.e. creating robust set of performance measures; developing a tool to record and maintain performance data; modifying a GL structure to capture program/service level information; etc.) and formulates an implementation plan to enable the required capabilities.

PBB MATURITY LEVELS

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Organizations have a number of PBB best practices and approaches at their disposal, but rarely will they achieve a mature level all at once because implementing PBB is a process rather than an event. This process can be measured on a maturity level scale of 0–3, along which organizations will achieve differing PBB capabilities. Depending on how quickly an organization advances through the maturity levels, it will either institute stringent, light, or no disciplines.

LEVEL 0: UNCERTAINTY In this stage, there is a lack of

organizational awareness, commitment and structure regarding PBB requirements and processes. The organization lacks a formal sponsorship and approval from senior leadership to initiate and implement an organization-wide PBB framework. Any existing or past PBB effort is likely the result of a few individuals, and it cannot be replicated because of insufficiently defined and documented processes.

LEVEL 1: INITIALIZING In the first maturity level, senior leadership grants high-level approval and direction to initiate a PBB process. A formal organizational structure, including roles, responsibilities and an implementation plan is being defined. There is a focused effort to conceptualize the PBB framework, and develop a strategic plan that includes identifiable performance objectives, performance measures, linkages and outcomes.

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LEVEL 2: MANAGING The second maturity level is achieving full

integration of a PBB framework into business operations and managing the PBB process. There is a formal organizational structure in place to manage PBB. The organization is fully aware of the business and systems issues in managing the PBB framework, including processes, documentation, integration practices, standards and deliverables. The PBB process is being centrally managed and routinely audited through data collection and analysis.

LEVEL 3: OPTIMIZING Finally, it is important for the organization to recognize that PBB, like any other organization processes and frameworks, needs continuous improvement. This maturity level requires that the organization is focused on perpetual optimization of the PBB process through feedback and monitoring of the current capability with an attempt to advance it through process optimization, improved data collection and analysis, and finally automation.

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W H I T E Additionally, there must be a certain amount of acknowledged responsibility (and wisdom) on the part of the organization for having a future oriented perspective to proactively optimize PBB components (people, process, technology) to be able to respond to the ever-changing business and technology landscape. Once all the success factors are in place, the result can be a best-in-class PBB system that delivers substantive benefits and expected results.

WHAT ARE THE MAIN BENEFITS OF PBB? There is no single model of PBB that works for everyone. To be effective, the PBB needs to be tailored to the needs of each organization, incorporating any unique processes and industry-specific best practices while maintaining the core tenets of PBB. The benefits of implementing PBB are multi-fold:

Compliance Accountability Transparency Efficiency savings Improved services to citizens The Government Performance and Result Act (GPRA) requires agencies to establish a strategic plan and annual performance plan containing quantifiable performance goals for each program activity in the agency’s budget. GPRA mandates a Chief Operating Officer (COO) in each agency who is responsible for improving the agency’s management and performance, and the designation of a performance improvement officer in each agency who advises and supports the agency head and chief operating officer on performance management and improvement. Additionally, state and municipal-level legislation is forcing organizations to provide increased accountability and transparency to both internal and external stakeholders. Government organizations need to show the public visible

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PERFORMANCE-BASED BUDGETING P A P E R results from budget objectives and the mechanisms for how they achieved, or did not achieve, those results. This need is highlighted in a report by the state of Wisconsin regarding “the difficulty measuring government’s performance, about diverse and contradictory objectives, unreliable measurement tools, and a lack of resources call for a system to improve efficiency, effectiveness, and accountability.”1 A formal performance measurement program is increasingly becoming an important management tool to provide a method of evaluating programs, ensuring that funding is spent in a cost-effective manner, and providing a method . for understandable accountability to the citizens. Not only legal mandates, but also tough economic times call for accuracy, better controls, and greater visibility into costs, resources, and performance. As a result, many government agencies are pursuing aggressive efforts to restructure budgets in order to reduce spending and to better align budget resources with performance. To add to this challenge, organizations are also being asked to improve the efficiencies of their programs without reducing their effectiveness. PBB can greatly aid in the budget restructuring process.

WHO BENEFITS FROM A PBB SYSTEM? POLICY MAKERS PPB provides tools to objectively evaluate and prioritize funding requests based on outcomes and service levels, as well as to justify allocating funding in support of organizational strategies and critical programs, from low performing to high performing program activities.

FISCAL ADMINISTRATORS PBB is collaborative in nature, helping to promote coordination and cooperation between agencies and departments, making inefficiencies easier to spot and correct.

CITIZENS PBB promotes transparency and increases

understanding of how strategic goals are translated into dollars. Citizens can see how their money is being spent.

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1 Alan Probst. 2009. “Performance Measurement, benchmarking & outcome-based Budgeting for Wisconsin Local Government”, http://lgc.uwex.edu/Finance/Performance%20Measurement%20manual%20Volume%20II.pdf


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PERFORMANCE-BASED BUDGETING COUNTING ON PERFORMANCE W H I T E

P A P E R

HOW PERFORMANCE-BASED BUDGETING LINKS EXPENSES TO RESULTS

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Traditional budgets record where expense dollars went, from salaries to office supplies. Performance-based budgets (PBB) reveal a richer, forward-looking dimension: what expense dollars will accomplish—miles of roads paved, vaccines administered, forms processed, or sales made. Such planning processes are already at work in most federal agencies, 25 states, more than 100 cities, and a fast-growing roster of privatesector businesses. Speaking on behalf of BOARD USA to senior finance executives gathered in Orlando for the 17th annual CFO Rising conference, CPM Practice Leader Jeremy Carter of Neubrain outlined the mechanics and merits of PBB. This white paper features a summary of his remarks.

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W H I T E Once a business achieves significant size or complexity, traditional spreadsheets don’t cut it for enterprise planning and reporting, warns Jeremy Carter, CPM Practice Leader at Neubrain, a Rockville, Maryland-based technology company. Embedded inconsistencies, reflecting each spreadsheet creator, multiply with every ad hoc request from managers, colleagues, and vendors. Versions circulating via email often delay or misstate quarterly or year-end results. Little wonder that a study from PricewaterhouseCoopers found that significant errors plague 90% of spreadsheets used in corporate planning.

P A P E R with the budgeting process and ultimately creating a common language and culture with shared perspectives.

2. The traditional budgeting process component supplies the means and discipline to allocate and assign money, show variances, and create forecasts.

3.

Real-time activity monitoring supplies a third infrastructure component. As actions are taken and money is spent, results are tabulated that show the economic effects of those actions.

A much more versatile tool unites formal cost-based budgeting with performance-based goals: performancebased budgeting evaluates cost structures on the basis of outputs they will generate. It looks forward, not backwards, and establishes system-wide conformity that flags reporting variances.

4.

The last component is presentation. Sound perfor. mance-based budgets feature a rich and robust set of dashboards, all seamlessly integrated and easily deployable. Presentation frames information so that managers can react with appropriate speed

“Performance-based budgeting is an effort to turn dollars into results by outlining a general chain of cause-and effect,” Mr. Carter says. It allocates resources to achieve specific objectives based on program goals and measured results. In strategic planning, Mr. Carter says, it arms CFOs with a “cohesive view” of the business.

KEY PERFORMANCE INDICATORS (KPIs)

SECRETS OF ITS SUCCESS The benefits of implementing performance-based budgeting are multifold. Decision makers reach better longand short-term budget decisions attuned to outcomes. Stakeholders see more visible performance measures, timelier information, and easier identification of actual strategic priorities. In the process, organizations build more solid growth models, flag variances between costs and expected outcomes, improve auditabilty, and foster collaboration. To maximize these benefits, finance organizations need to install infrastructure with four main components:

1.

The first component is budget process enablement. That’s shorthand for linking key performance measures

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Integrating these components starts with defining key performance indicators (KPIs) that have quantifiable objectives. Maintaining pristine Triple A or solid Single A credit ratings, or investing in infrastructure may top some priority lists; others may emphasize a positive environment for employees, enhanced customer service, environmental safeguards, or development of internal or external collaborative initiatives. Many KPIs are common but overall performance-budget models are unique to every company. “Achieving the full benefits requires bringing these processes into alignment,” Mr. Carter says. Once performance metrics are defined, companies then set up expense allocations at department, program, fund, project, or cost-center levels. The next step is to import current financial data and forecasts, then selectively allocate costs to include such things as salary or travel, while excluding depreciation. KPI allocations can then be tracked by week, month, or year. Reading the dashboards can offer insights into management priorities for any company. As long as

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W H I T E budgets comport with outcomes, gauges indicate a balance. But if outcomes turn negative, needles indicate stress. For example, performance-based budgets reveal right away that you’ve spend half the money allocated to building a warehouse when it’s less than half completed. That’s when plans need to be adjusted, instead of waiting until the budget is gone. Take the example of a police department that has identified the number of 911 calls it handles as one KPI. Using historical data, each call costs the department $2,600. This rate and a cost allocation allows for up to 16,835 calls. However, the KPI target for the year ahead anticipates 18,177 calls. A performance-based budget tool will estimate the budget variance needed to fund the added calls. Armed with that information, the department can proceed as is, edit targets, or adjust the budget. Whatever course the department takes, dashboards provide a status report. In this case, proceeding without change signals an anticipation of an increased level of efficiency for the coming year. But in either the public or private sector, KPI analyses can be used to support funding requests and maximize the return on allocations.

resources to get things done. In less empowered hands, performance-based budgeting will not reach its potential and may even become counterproductive if it sows confusion. Senior leadership, even if not hands-on, will improve the return on investment. Once all the success factors are in place, however, the result can be a best-in-class performance-basedbudgeting system that delivers user-friendly architecture, a powerful analytics engine with state-of-the-art technology standards, flexible databases that can retrieve data from multiple sources, and rich visualization tools that empower users to refine analyses and reports. They . are so simple to operate, modify, and maintain that IT isn’t needed for system changes. Better yet, says Mr. Carter, finance enjoys a two-fold gain. “Looking at cost structure by outputs can help finance executives spot inefficiencies that dilute performance,” he says, “or activities that waste shareholder dollars.”

Implementation Issues: Steps to Take Before Launching a PBB Project

•• Perform an objective analysis of needs

NO CAKEWALK

and vendor products

Despite all the merits of performance-based budgeting, implementations face hurdles. Performance objectives by nature can’t be measured, so the core challenge lies in formulating goals that reveal whether performance is on target. Once you establish them, performance-based goals often require changes in culture and policies that seldom occur overnight, especially when they affect—directly or indirectly—compensation and incentives. As in any cultural shift, turf wars and rivalries can flare up. That’s why people, not technology, pose the biggest hurdle, Mr. Carter warns. Success often rests on delegating ownership of objectives to the right employees, says Mr. Carter. As with any pivotal initiative, find a project champion with the authority and

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P A P E R

•• Focus on bottom-line, hard benefits •• Consider your technology options (buying off-the-shelf vs. specialty products)

•• Concentrate

on fast roll-outs—simplify projects if initial roll-out is expected to exceed three months

•• Anticipate

that people will cause more problems than technology

•• Enlist help from a consulting partner or an industry expert

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C A S E INDUSTRY:

S T U D Y

STATE AND LOCAL GOVERNMENT

SOLUTIONS: BUSINESS ANALYTICS, BUDGETING, DRIVER-BASED PLANNING AND COST MODELING

Neubrain’s budgeting and business analytics solution is helping Park City, Utah reduce operating and capital budgeting costs, automate complex cost allocation and forecasting processes, improve productivity and accuracy of information, and achieve compliance with local and federal regulations.

Park City’s Challenges

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Despite national acclaim as one of the top winter travel destinations in the U.S., Park City, Utah was not spared from the on-going recession; labor costs continued to increase while the City experienced a dramatic fall-off in revenue. With budgeted expenses of $68 million for fiscal year 2013, a population of roughly 7,500, and 430 municipal employees, Park City Municipal Corporation (PCMC) was faced with budgeting and personnel cuts and the difficult decision-making process of determining what costs, projects, and programs to cut, what taxes to raise, and what departments to downsize. At the time, PCMC used a manual process for budget preparation, forecasting, allocation, and consolidation, which could not accommodate the level of data granularity required to make difficult budget decisions. The manual process required months of time commitment every cycle, was prone to error, required complete reprocessing if changes were made to existing financial models, and could not support certain mandated cost allocation methods. After trying a variety of stopgap solutions, and in an effort to be more transparent to the community, Park City shifted to a Performance-based Budgeting methodology. With political will and executive support, PCMC also partnered with Neubrain to implement an analytics and budgeting solution that supported their new methodology in which appropriations would be reviewed, amended, and determined based on council goals and desired outcomes.

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Neubrain’s Solution As a result of the strong partnership with Park City Municipal Corporation and its personnel; an industry leading solution; advanced knowledge of business analytics and budgeting technology; and exemplary commitment to the project, Neubrain’s team achieved the following results: Reduced operating and capital budgeting cycle times from months to days Provided tight integration with financial systems and a single version of truth for all budgetary and actual-to-date information, cost allocation methodologies, etc. Automated complex cost allocation processes, allowing for the rapid creation of multiple cost allocation scenarios that met regulatory mandates

Neubrain’s innovative solution helps our city leaders, departments, and City Council manage business better, allowing us to create a stronger link between budget decisions and strategic outcomes. -- Budget Operations Manager, Park City Municipal Corporation

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W E B I N A R

LESSONS LEARNED FROM PARK CITY, UTAH Performance-based Budgeting Best Practices

Learn how Neubrain’s pre-packaged Performance-based budgeting solution can help state and local government agencies quickly implement and optimize their performance-based budgeting framework. Plus, take an exclusive inside look into Neubrain’s Performance-based Budgeting and business analytics solution currently helping Park City, Utah reach better long- and short-term budget decisions attuned to outcomes.

The Evolution of Budgeting

An overview of the different approaches to budget management

Performance-based Budgeting Basics

The practice of developing budgets based on the relationship between funding and expected results

Why Performance-based Budgeting The benefits of implementing a PBB system

that leverages a common language and shared perspectives within your organization

NEW!

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Park City Lessons Learned Budget Manager Jed Brigs shares his first-

hand account of Park City, Utah’s adoption of performance-based budgeting

Implementing a Performance-based Budgeting Framework

Steps to easily transfer your organization’s current budget management system to a performancebased budgeting framework

Our performance-based budgeting webinar is now on-demand! To watch the webinar, visit:

HTTP://INFO.NEUBRAIN.COM/THANKYOUFORDOWNLOADINGPBBWEBINAR

Industry

STATE AND LOCAL GOVERNMENT

Topics

PERFORMANCE-BASED BUDGETING: OVERVIEW, BENEFITS, CASE STUDY AND IMPLEMENTATION STEPS

Speakers

JED BRIGS BUDGET MANAGER, PARK CITY, UTAH

Duration

60 MINUTES

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YANA MCCONATY

CPM PRACTICE LEAD, NEUBRAIN, LLC

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W E B I N A R

SMARTER-SPENDING SOLUTIONS FOR LOCAL GOVERNMENTS Get Your Budget on Track with Performance-based Budgeting

Selecting a new budgeting solution can be a daunting task with costly consequences—it is critical to understand your needs, know your options and equip yourself with the right tools and resources before you make any changes to your budget methodology.

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In this complimentary on-demand webinar from Neubrain, you will gain the necessary knowledge to confidently implement a smarter-spending solution that delivers key benefits for your entire organization:

Efficiency Savings

One integrated system for planning, budgeting, and management across your entire organization

Accountability Custom reports for decision-makers to specify

outcomes and quality levels and evaluate objectively

Transparency A common language and shared perspectives within your organization for increased collaboration and organization-wide knowledge of operations

NEW!

Compliance Real-time activity monitoring for improved longand short-term budget decisions, shifting the emphasis from inputs (line-items) to outcomes (results)

Improved Services

A series of interactive reports, dashboards, and forecasting and budget scenario analysis tools for better stakeholder credibility, understanding and awareness

Our performance-based budgeting webinar is now on-demand! To watch the webinar, visit:

HTTP://INFO.NEUBRAIN.COM/PBB-WEBINAR-REGISTRATION

Industry

STATE AND LOCAL GOVERNMENT

Topics

PERFORMANCE-BASED BUDGETING: METHODOLOGY, BENEFITS, AND NEXT STEPS

Speakers

JEREMY CARTER CPM PRACTICE LEAD, NEUBRAIN, LLC

Duration

30 MINUTES

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PERFORMANCE-BASED BUDGETING

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S O L U T I O N

B R I E F

Monitor, manage and adjust program funding by linking budget decisions with strategic outcomes.

Neubrain’s Performance-based Budgeting Solution links the funding of public sector programs to the benefits they provide while using key performance information to efficiently and effectively monitor progress and make appropriate adjustments.

What is Performance-based Budgeting?

Performance-based Budgeting (PBB), also known as Priority-based or Outcome Budgeting, develops budgets based on the relationship between funding and expected results. PBB allocates resources to achieve specific objectives based on program goals and, by measuring . results, provides increased visibility into how government policies translate into spending.

What Is Neubrain’s Solution?

Neubrain’s innovative solution helps our city management, city departments, and the City Council manage business better, allowing us to create a stronger link between budget decisions and strategic outcomes. -- Budget Operations Manager, Park City Municipal Corporation

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Neubrain’s Performance-based Budgeting Solution not only automates and streamlines traditional budgeting processes, it also unites cost-based budgeting with performance goals. Your organization can immediately leverage our solution’s best practice framework while we work with you to customize your solution, tailoring each component to readily accommodate your specific needs and requirements. The innovative features of our Performance-based Budgeting Solution include: A traditional budgeting component to allocate and assign money, show variances, and create monthly or long-term forecasts. A performance-based budgeting component to link key measures to the traditional budgeting process, creating a common language and shared perspectives within your organization. Real-time activity monitoring to connect actions to their economic effects. Presentation tools to enhance data delivery to both internal and external stakeholders with integrated, interactive reports and dashboards.

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S O L U T I O N

PERFORMANCE-BASED BUDGETING B R I E F

What Makes Neubrain’s Solution Different?

Neubrain’s Performance-based Budgeting Solution enables your team members to connect budget decisions to strategic outcomes, fostering collaboration, increasing the visibility of financial decisions and simplifying the auditing process. Our solution delivers many key benefits to every member of your local government’s organization, from analysts to decision makers and stakeholders:

Fast

Dramatically reduces budget cycle times from months to days

Simple

Optimizes, automates and integrates the PBB process by linking key performance measures to the budgeting process, ultimately creating a common language and culture with shared perspectives

Efficient

Provides tight integration with financial systems creating a single version of truth for all budgetary actual-to-date information, cost allocation and performance information

Easy-to-Use

Improves collaboration and communication between various stakeholders in the budgeting and outcome budgeting process

Practical

Implements a real-time activity monitoring capability to track how money is spent and to analyze the economic effects of those actions

Engaging

Improves analytical capabilities through a visual series of interactive reports, dashboards, forecasting and budget scenario analysis tools

Why Neubrain?

There is no single model that works for every organization. To be effective, performance-based budgeting must be tailored to each organization’s needs, incorporating unique processes with industry-specific best practices and the core tenets of PBB. Neubrain accommodates every client not only with best-in-class solutions, but full support, training, and the use of best practices necessary to optimize your performance-based budgeting model.

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PERFORMANCE-BASED BUDGETING ONLINE SOFTWARE ACCESS F R E E

T R I A L

THIS IS AN EXCLUSIVE OPPORTUNITY TO INTERACT WITH A LIVE BUDGETING FOR OUTCOMES SYSTEM THAT UNITES COST-BASED BUDGETING WITH ORGANIZATIONAL GOALS. •• Calculate personnel budgets and allocate costs to departments •• Submit operating budgets and decision packages •• Create multiple budget scenarios •• Allocate traditional budgets to performance goals •• Track expenses, revenues, and performance measures •• Generate interactive reports and dashboards

ABOUT NEUBRAIN

QUALIFICATIONS

For nearly a decade, Neubrain has provided excellent value to all of our clients, maintaining an excellent referral and client satisfaction rating while delivering solutions at a fraction of the cost and deployment time of traditional vendors.

•• SBA 8(m)-certified Woman-Owned Small Business (WOSB/EDWOSB) •• Past Performance Rating: 96/100 (Open Rating, a D&B company) •• CAGE Code: 3GVN1 •• NAIC Codes: 511210, 518210, 523920, 541511, 541519, 541618, 541712, 541990, 611420

•• SCHEDULE (GS-35F-0536S): Neubrain is a full-service solutions provider and systems GSA integrator, managing the entire system life-cycle from •• 132-33 - Perpetual Software Licenses strategic planning and change management to design, •• 132-34 - Maintenance of Software development, and deployment. Our solutions help manage •• 132-50 - Training and budget resources in excess of $70 billion per year.

•• 132-51 - Information Technology Professional Services

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Neubrain Performance-based Budgeting Guidebook