FY 2005 Methodology

1. FY 2005 Methodology

2. Beginning Balance All data used in the following briefing is from FY 05 – Q1 and Q2 The first step is to identify the costs that will go into the model. * A list of excluded BOC's is located in Appendix A ** A description of costs not allocated is identified on the methodology graph

3. View of the Entire FY 05 Methodology

4. Unloaded Model view with Costs Resource Module Activity Module Performance Goals Module The following view represents the cost view of the Unloaded Model. The following pages will introduce the methodology one step at a time.

5. Methodology (Unloaded) Resource Costs Assigned Costs – The costs distributed to Activities by hours coded to each activity Unassigned costs - Those costs that do not contain all the necessary information to map them to activities (source data issues) will remain in the Resource Module (See Notes 1 and 2 in the graphic)

6. Methodology (Unloaded) Costs are assigned in the activities module in two stages: Resources Activity Module - Stage 1 Activity Module – Stage 1 • The costs are first identified by the 5-digit organization code and the program that the code is assigned to based on the roll-up of orgs from the Finance Office • The costs are then assigned to the four categories of activities based on the ABC codes that correspond in the source data to those costs: • Mission Orgs to Mission Activities • Support Orgs to Mission Activities • Mission Orgs to Support Activities • Support Orgs to Support Activities Costs are assigned to activities based on the hours charged against the activities. Non-labor is directly driven to the ABC activity assigned to the transaction

7. Methodology (Unloaded) Activity Module – Stage 1 Activity Module – Stage 1 (cont.) • Next, the costs are identified based on the mapping of the corresponding budget sub-activity code and ABC activity code combination. Since organizations can charge against budget sub-activities that are related to both mission program work and support program work, the four categories of costs are now further split to eight possible combinations. (see example on the following page) • Activity costs are now defined by the costs spent against budget sub-activity codes

8. Methodology (Unloaded) • Activity Module – Stage 1 (cont.) • For example: • Org code 10180 (Budget and Administration) charged $3520 to activity 4K – Implement Recovery Actions • This total costs consists of $1625 associated with budget subactivity 1113 Recovery (a mission subactivity program cost for Endangered Species ) and $1895 associated with subactivity code 1662 Regional Office Operations (a support subactivity program cost)

9. Mission Sub- Activity Codes to Mission Activities Mission Programs $303,218,505 Charging Mission Activities Support Sub- $316,598,688 Activity Codes to Mission Activities $1,210,305 Mission Sub- Activity Codes to Mission Activities Support Programs $13,380,183 Charging Mission Activities Support Sub- Activity Codes to $21,721,643 Mission Activities $20,511,338 Mission Sub- Activity Codes to Support Activities Mission Programs $102,206,965 Charging Support Activities Support Sub- $106,025,617 Activity Codes to Support Activities $886,082 Mission Sub- Support Programs Activity Codes to Charging Support Support Activities Activities $3,818,653 $64,110,409 Support Sub- Activity Codes to Support Activities $63,224,327 Methodology (Unloaded) Activity Module – Stage 2 • Activity Module – Stage 2 • Activity Stage two begins with moving the costs from the eight categories and rolling them back up to the original four categories • This final cost assignment represents how activity costs are shown in the model

10. Methodology (Unloaded) Activity Module – Stage 2 • Activity Stage 2 (cont.) • Prior to allocating costs to the first level of goals – the Critical Success Factors (CFSs or Annual Performance Goals), the mission activities are loaded with the cost of mission programs charging support activities. • The support costs identified will be used in the loaded model to fully load the activity and performance goal (cost object) module. Mission Program Activity Costs (Partially Loaded) $422,624,305 Support Costs that move to the Loaded Model

11. Methodology (Unloaded) Performance Goals Module Activity Cost to Performance Goals • Activity costs have been mapped to the following five performance goal levels: • Critical Success Factors (CSF's) • FWS Operations goals • DOI End Outcome Measures • DOI Strategic Goals • DOI Mission Components • For illustration purposes, we have provided a view of the mapping to the DOI Strategic Goals and Mission Components

12. Methodology (Unloaded) Activity Module Performance Goals Module RemainingCosts in Activity Module: • The remaining costs in the Activity Module are related to support programs either charging mission activities or support activities • These costs are moved to the Performance Goals module in the unloaded model but held in a separate "bucket" for future use in the loaded model

13. Loaded Model View with Costs The following view represents the cost view of the Loaded Model. The following pages will introduce the methodology one step at a time. Resource Module Activity Module Performance Goals Module

14. Methodology (Loaded) Resource Module • The total costs loaded in the resource module include: • All Mission Org Costs using mission subactivity codes for both labor and non-labor • Including the support activity costs to mission programs from the Unloaded model • Support Costs to Mission Activities from the Unloaded Model • Support Org costs using mission subactivity codes for labor and non-labor • Unassigned costs from Mission and Support Orgs using mission subactivity codes for labor and non-labor to mission subactivities

15. Methodology (Loaded) Resource Module The Assigned Costs are composed of the 3 boxes identified to the left • These costs are assigned to activities Unassigned Costs stay in the resource module and are not assigned to activities

16. Methodology (Loaded) Resource Module Activity Module • Mission subactivity codes are assigned to either mission activities or support activities from the Resource Module

17. Methodology (Loaded) Activity Module • The costs from Process 6 are now assigned to the Mission processes based on the percentage of costs for each activity of each process

18. Methodology (Loaded) Activity Module Performance Goals Module • The ABC Activities are assigned to the CSF's based on the mapping by Subactivity Program to each program's goals • The CSF's are mapped to FWS Operations goals and so on… • The model now contains costs at each level of goals