Neubrain Performance-based Budgeting Guidebook

PERFORMANCE-BASED BUDGETING METHODOLOGY AND TOOLS

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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 a nd state government officials. Unfortunately, traditional line-item (“black box”) bud geting can not accommodate this request, which has resulted in diminished credibility among concerned citizens who question how the ir 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, lo cal and state governments are implementing a more transparent budgeting syste m: performance-based budgeting (PBB).

In this white paper, you will learn the ins and outs of this cutting edge practice in budget development and be able to answer the follow ing PBB fundamental questions:

PERFORMANCE-BASED BUDGETING METHODOLOGY AND TOOLS

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 ef fective budgeting outlays, increasing visibility into how gov ernment policies translate into spending and making systematic use of performance information.

It is important to understand the key components of perfor mance 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 pro gram

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types of output indicators: indica tors of output quantity, indicators of output quality, and indicators of efficiency.

Output quantity indicators measure the volume of ser vice provided. Output quality indicators provide informa tion on the extent to which the service or activity is likely to achieve its intended outcome. Some quality indica tors are easier to measure objectively than others. For example, timeliness could be measured by the aver age time to complete a process, (i.e. the average time to

process a license application) while others, like satisfac tion with a service, can only be measured by collecting data from a supplemental data source (i.e. a customer

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approach in measuring quality indicators is a discussion-based approach, where all affected stake holders 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 or ganizational units contribute to activities and how to allocate those activities to the corresponding programs. Sometimes the allocations are straightforward, espe cially when all operating unit costs are directly allocated to the cost of the program or sub-program.

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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 pro Amonggrams.

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. 450 • Rockville, 20850

Another complex element is not only to be able to per form 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

PERFORMANCE-BASED BUDGETING METHODOLOGY AND TOOLS

hours or expenses systematically via tagging activity/ program related elements in time management, pur chasing, 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.

PBB MATURITY LEVELS

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 orga nizations will achieve differing PBB capabilities. Depend ing 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 or ganizational awareness, commitment and structure regarding PBB requirements and processes. The orga nization 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 can not be replicated because of insufficiently defined and documented processes.

LEVEL 1: INITIALIZING In the first maturity level, senior lead ership 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.

At this point, the organization also assesses the re quired 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 informa tion; etc.) and formulates an implementation plan to enable the required capabilities.

LEVEL 2: MANAGING The second maturity level is achiev ing 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, includ ing 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 organiza tion 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 pro450 • Rockville, 20850

PERFORMANCE-BASED BUDGETING METHODOLOGY AND TOOLS

cess optimization, improved data collection and analy sis, and finally automation. Additionally, there must be a certain amount of acknowledged responsibility (and wisdom) on the part of the organization for having a fu ture oriented perspective to proactively optimize PBB components (people, process, technology) to be able to respond to the ever-changing business and technol ogy landscape.

Once all the success factors are in place, the result can be a best-in-class PBB system that delivers substantive ben efits and expected results.

ing organizations to provide increased accountability and transparency to both internal and external stakeholders. Government organizations need to show the public visible 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 measure ment tools, and a lack of resources call for a system to im prove efficiency, effectiveness, and accountability.”1

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: Accountabilityompliance

Transparency Efficiency savings

A formal performance measurement program is increas ingly 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 gov ernment agencies are pursuing aggressive efforts to restructure budgets in order to reduce spending and to bet ter 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 ef fectiveness. PBB can greatly aid in the budget restructuring process.

Improved services to citizens

WHO BENEFITS FROM A PBB SYSTEM?

POLICY MAKERS

PPB provides tools to objectively evalu ate and prioritize funding requests based on outcomes and service levels, as well as to justify allocating funding in support of organizational strategies and critical pro grams, from low performing to high performing program activities.

The Government Performance and Result Act (GPRA) re quires 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 ad vises and supports the agency head and chief operating officer on performance management and improvement. Additionally, state and municipal-level legislation is forc .

PBB is collaborative in nature, helping to promote coordination and cooperation between agencies and departments, making inefficiencies easier to spot and correct. Suite 450 • Rockville, 20850

FISCAL ADMINISTRATORS

ing the errors and inconsistencies inherent in decentralized solutions like spreadsheets or home-grown Flexible Pick and choose features and functionality needed now and easily add or modify components to support new or changing requirements.

PERFORMANCE-BASED BUDGETING METHODOLOGY AND TOOLS

The Finance and Budgeting Analytics solution unites and organizes financial and operational data, eliminat-

What Makes It Different?

CITIZENS

UseS

The solution’s integrated, centralized features improve finance and budgeting operations on every level, from enhancing data quality to preserving business logic and rules. The all-in-one solution reduces cycle times by 75% and can improve the accuracy of budgets and forecasts by 90%.

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A Smart Return on Investment

PBB promotes transparency and increases un derstanding of how strategic goals are translated into dollars. Citizens can see how their money is being spent.

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SO LU TION BRIEF BUDGETING PERFORMANCEANDMANAGEMENT

HOW CAN A SOFTWARE TOOL HELP?

All-In-One

Once an organization achieves significant size or com plexity, the traditional spreadsheet approach is no longer sufficient to deliver enterprise budgeting, reporting and performance management. Embedded inconsistencies with 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. According to Rajalingham, Chadwick & Knight (2000), a study from Pricewaterhouse Coopers found that significant errors plague 90% of spreadsheets used in corporate planning.

Modern generation software tools not only automate and streamline traditional budgeting processes, but also help unite cost-based budgeting with performance-based goals. Such software tools contain best practice frameworks that can be immediately leveraged by the organization.

These best practice frameworks, however, could be tweaked to accommodate the unique requirements of the organization, since, as we established earlier, there is no one single framework that fits all organizations.

The benefits of implementing such a performance-based budgeting software tool are multi-fold: decision makers

ABOUT NEUBRAIN

Neubrain delivers advanced budgeting, performancebased budgeting, performance management and business intelligence solutions to government organizations as well as Global 5000 enterprises and mid-market companies Neubrain accommodates every client not only with the best in class solutions, but with full support, training, and use of best practices to fulfill all needs to analyze, budget, forecast, measure and report. Neubrain’s industry-specific budgeting solutions include:

reach better long- and short-term budget decisions; stakeholders see more visible performance measures, timelier information, and easier identification of actual strategic priorities; and, in the process, organizations build more solid growth models, flag variances between costs and expected outcomes, improve auditability, and foster col laboration.

To maximize these benefits, organizations need to imple ment a software tool with four main components: The first component, the traditional budgeting process component, supplies the means and discipline to al locate and assign money, show variances, and create monthly or long-term forecasts.

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The second component is the performance-based budget process enablement. That’s shorthand for linking key performance measures with the budgeting process and ultimately creating a common language and culture with shared perspectives.

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

The last component is presentation. To help internal and external stakeholders understand and manage the results of the PBB process, the software tool must feature a rich and robust set of dashboards, all seam lessly integrated and easily deployable.

Retailers (fashion, multi-chain, cross channel, on-line, etc.)

Hospitality (restaurant and hotel chains, travel and transportation)

Manufacturing companies

Supply chain and distribution

Federal government and Department of Defense

State & local government

Government contractors

Education institutions and non-for-profit organizations

1 Research Court, Suite 450 • Rockville, MD 20850 301.296.4477 • inquiries@neubrain.com • www.neubrain.com

PERFORMANCE-BASED BUDGETING COUNTING ON PERFORMANCE

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HOW PERFORMANCE-BASED BUDGETING LINKS EXPENSES TO RESULTS

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.

1 Research Court, Suite 450 • Rockville, MD 20850 301.296.4477 • inquiries@neubrain.com www.neubrain.com

PERFORMANCE-BASED BUDGETING COUNTING ON PERFORMANCE

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.

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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

“Performance-basedvariances.

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.

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

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 infrastruc ture component. As actions are taken and money is spent, results are tabulated that show the economic effects of those actions.

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 man agers can react with appropriate speed

KEY PERFORMANCE INDICATORS (KPIs)

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

PERFORMANCE-BASED BUDGETING COUNTING ON PERFORMANCE

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.

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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.

NO CAKEWALK

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

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.” Issues:

INDUSTRY: STATE AND LOCAL GOVERNMENT

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

Park City’s Challenges

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 mu nicipal employees, Park City Municipal Corporation (PCMC) was faced with budgeting and personnel cuts and the difficult decision-making process of determin ing 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 consolida tion, which could not accommodate the level of data granularity required to make difficult budget deci sions. The manual process required months of time commitment every cycle, was prone to error, required complete reprocessing if changes were made to ex isting 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.

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.BudgetOperations

Manager, Park City Municipal Corporation

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

Park City Lessons Learned

Budget Manager Jed Brigs shares his firsthand 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

PERFORMANCE-BASEDBUDGETING

SOLUTION BRIEF

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.

Performance-based Budgeting (PBB), also known as Priority-based or Outcome Budgeting, develops budgets based on the relationship between funding and expect ed 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 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.

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

Monitor, manage and adjust program funding by linking budget decisions with strategic outcomes. What is Performance-based Budgeting?

SOLUTION

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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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 Neubrainvendors. is a full-service solutions provider and systems integrator, managing the entire system life-cycle from strategic planning and change management to design, development, and deployment. Our solutions help manage and budget resources in excess of $70 billion per year.

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