FWS Attach3 112403

Activity-Based Costing and Management at the US Fish & Wildlife Service: 

Activity-Based Costing and Management at the US Fish & Wildlife Service ABC Steering Committee November 2003

Topics: 

Topics ABC Implementation Status Performance Management & ABC Framework Linking ABC to Performance & Performance to Budget

Getting Started: 

Getting Started Established Executive Oversight Team Deputy Regional Directors & Assistant Directors Selected Contractor with ABC Experience Grant Thornton Set Goals for Implementation Establish FWS Work Activities Link FWS Work Activities to DOI Work Activities Align All FWS Work To DOI Strategic Plan Set FWS Operational Goals Link FWS Goals to FWS Work Activities to DOI

Integrated Performance Management Framework : 

Integrated Performance Management Framework

ABC Implementation Status -- 2003 : 

ABC Implementation Status -- 2003 Phase I -- February through June Complete initial pilots in Regions 1 & 3. Develop draft standard ABC model & definitions. Benchmark implementation process. Use Web-Based Employee Survey Tool Use More Robust & Direct Training Convene Deputies Team ABC Implementation. Orientation, Issues Identification, Solutions Phase 2 – August through October Implement Regions 4, 6, & 9. Conduct activity dictionary reviews (approximately 180 activities). Established National ABC working group (Oct 1-3). Validate Activities, improve work definitions, coding guidance. Brief Deputies Team on ABC implementation status and ABB. FFS Re-Configuration – Draft List of ABC codes to Finance.

ABC Implementation Status: 

ABC Implementation Status Phase 3 – October through December Implement Regions 5, 7 and 2 FFS Re-configuration – Final ABC codes to Finance late November. Development of implementation support materials for employees by ABC workgroup. Establish FWS/ABC Website Deputies Team – work session on cost objects FWS Operational Plan (goals = cost objects). Phase 4 – Servicewide Implementation January 2004 Second Qtr. Evaluation of FWS - ABC data in sequence with DOI/ABC Evaluation of activities.

FWS Activities = 180: 

FWS Activities = 180

FWS Activity Drivers Example: 

FWS Activity Drivers Example Region 1 Example

Slide9: 

DOI -- FWS Crosswalk DOI Activity Name FWS Activity FWS Activity FWS Activity Description Crosswalk Numbers Code 65 Manage Records, Central Files, Mailrooms, 6.1.3 6S Administer Recruitment and Staffing and Library/Imformation Services 65 Manage Records, Central Files, Mailrooms, 6.6.2 9Y Manage Records, Files, Mailrooms and Libraries/Info. Services and Library/Imformation Services 66 Provide Other Management Support 6.1.2 C7 Process Employee and Labor Relations Cases Services 66 Provide Other Management Support 6.1.5 Q8 Conduct Workforce Planning Services 66 Provide Other Management Support 6.6.1 5K Provide Office Support Services 66 Provide Other Management Support 6.6.3 6G Process Information Quality, FOIA, Privacy Act and Liability Requests Services and Claims 66 Provide Other Management Support 6.6.4 9A Attend Non-Specific Meetings Services 66 Provide Other Management Support 6.7.1 Q4 Develop and Deliver Training Services 66 Provide Other Management Support 6.7.2 9D Attend Training Services 67 Perform Planning 6.5.5 5R Manage Competitive Sourcing Initiatives 68 Provide Central Leadership 6.5.3 O5 Conduct Strategic Planning and Performance Management 82 Operate, Maintain and Manage IT 6.2.1 8L Develop and Manage Information Resources

DOI and Agency Linkage: 

DOI and Agency Linkage DOI Mission Component DOI Strategic Goals General Goals % wetland acres achieving desired conditions % stream mines achieving desired conditions % upland acres achieving desired condition % marine/coastal acres achieving desired condition FWS, NPS, MMS, BIA, BLM, etc…

ABC Aligns to FWS Program Goals: 

ABC Aligns to FWS Program Goals Performance Targets -acres

ABC activities should align to FWS program goals: 

ABC activities should align to FWS program goals ABC Activities align with goals

Budgets built around ABC intelligence: 

Budgets built around ABC intelligence

Unit cost information assists in planning and budgeting by goal: 

Unit cost information assists in planning and budgeting by goal *includes base

FY 2004 Implementation Issues: 

FY 2004 Implementation Issues Many FWS Work Activities to One DOI Work Activity Sets up Multiple FWS Outputs to One DOI Work Activity Maintain Balance between Useful & Reliable Activity Cost Information at the Bureau Optimizing Re-engineering Opportunities Performance Budgeting & Work Integration

Lunch Break: 

Lunch Break