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MOVING FROM LINE ITEM TO PERFORMANCE BASED BUDGETING

MOVING FROM LINE ITEM TO PERFORMANCE BASED BUDGETING. Presented by: Dan Elsass March 12, 2003. HOW TO CHANGE TO A PROGRAM BUDGET. List Major Programs in Order of Importance Only list 5-10 Major Programs Whether Short term or Ongoing Rearrange spending and personnel costs by program.

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MOVING FROM LINE ITEM TO PERFORMANCE BASED BUDGETING

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  1. MOVING FROM LINE ITEM TO PERFORMANCE BASED BUDGETING Presented by: Dan Elsass March 12, 2003

  2. UW-Extension-Local Government Center

  3. HOW TO CHANGE TO A PROGRAM BUDGET • List Major Programs in Order of Importance • Only list 5-10 Major Programs Whether Short term or Ongoing • Rearrange spending and personnel costs by program UW-Extension-Local Government Center

  4. INCLUDE THE FOLLOWING FOR EACH PROGRAM: • A brief description of the program • Its authorization and funding sources • Client groups to be served • Number of FTE employees involved • Organizational chart • Past accomplishments and new initiatives UW-Extension-Local Government Center

  5. UW-Extension-Local Government Center

  6. UW-Extension-Local Government Center

  7. PERFORMANCE BASED BUDGETING--WHY DO WE DO IT? • Provide better public services • Eliminate duplication • Provide more cost efficiency • Produce results desired and understood by the public • Improve decision-making by Board and committees UW-Extension-Local Government Center

  8. BASIC LANGUAGE OF PERFORMANCE REVIEW • Mission Statement -- What is each city or county department’s general purpose ? • Program Descriptions -- How does each department fulfill this mission and what are its major activities? • Goals -- Broad statements that describe a desired situation to be attained

  9. BASIC LANGUAGE (CONT.) • Inputs -- Resources used to produce services such as money, labor, facilities, technology, equipment, supplies, etc. • Outputs -- The goods and services produced or delivered by the department • Outcomes-- The quantifiable or otherwise measurable results or impacts of department actions (whether intended or unintended) UW-Extension-Local Government Center

  10. MORE DEFINITIONS • Performance Goals -- Clear, pre-determined targets for measuring the value of program activities • Performance Measurement-- The process of assessing progress toward meeting goals; the quantitative and qualitative description of performance; and indicators of work performed or services provided.

  11. HOW TO SET SMART GOALS • A SMART Goal is defined this way: • Specific - Is the Goal clear and to the point? • Measurable - Can you tell if it is accomplished? • Attainable - Is it a realistic target? • Relevant - Is it a priority of the organization? • Trackable - Results are compared over time? UW-Extension-Local Government Center

  12. EXAMPLES OF SMART GOALS Example #1: NOT LIKE THIS: To satisfy all residents regarding recycling issues LIKE THIS: To respond to all recycling complaints within 24 hours UW-Extension-Local Government Center

  13. FURTHER SMART GOALS NOT LIKE THIS: To save all existing jobs in the County Parks Dept. LIKE THIS: To provide my County board with at least 200 letters of support for each of the five major programs Parks provided in the past year. UW-Extension-Local Government Center

  14. Internal benchmarks Overall spending Growth in tax base Growth in income New home starts Miles within service area External comparables Private sector wages Neighboring cities Similar sized counties State wide groupings Statewide averages USING “BENCHMARKS” UW-Extension-Local Government Center

  15. MEANINGFUL BENCHMARK STANDARDS • Program $’s spent per capita • Spending per $1,000 property assessment • Percentage growth over time • Adjustments for inflation • Other specific service standards UW-Extension-Local Government Center

  16. MEANS FOR DISPLAYING OUTCOMES • Use bar charts (ex. Urban youth in 4-H) > • Provide trend lines based on first year • Use per participant costs UW-Extension-Local Government Center

  17. Class Exercise-Case Study The Vernon County “Grape Growing Substitution Project”

  18. UW-Extension-Local Government Center

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