Bureau of Indian Affairs ABC and Management Decision-Making May 24, 2006

Agenda  Activity Based Costing in the BIA  Real Estate ABC Data Collection, Validation and Reporting and Use of the Data  How BIA uses their ABC and Performance Data  Example: Real Estate Central Office/HQ Data for December Probates  Example: Real Estate Region Data for December 2005

3 Activity Based Costing (ABC) in the BIA Third Year of Program Current Use of Surveys to collect: –Time Worked on Activities –Outputs per Activity As of October 1, 2006 – Use Quicktime to Report Time and Labor cost by activity –Over 600 activities reported under 17 Lines of Business and 36 Business Functions –Non-Labor costs captured through analysis of FFS data Data Collected Monthly for Realty – First program to use formal reporting mechanism for decision-making

4 Real Estate Can Provide Accurate ABC/Performance Data Data Collection –Employees have the ability to track their time daily in a "cuff sheet" –Real Estate collects employee data monthly –Collect "workload data" monthly –Data only has one month lag for workload and time on task Data Validation –Validation checks occur throughout the process to ensure accuracy of data Daily "cuff sheet" alerts employees to key problems with data entered Perseus Survey prevents monthly transmission of data until it is entered correctly After data is collected, Central Office Program Manager produces validation reports for each office allowing managers to correct errors or attest to accuracy of data Reporting –Can generate over 60 types of reports by various organization levels each month –Data can be produced in a table format or PowerPoint Slides –Aligned to the DOI mission areas and goals

5 How Real Estate is Using the ABC/Performance Data Produce accurate and valid cost data on a monthly basis Support management decision making to determine: –Resource requirements –Cost and FTE to fully support "real estate" workload requirements –Forecast budget and FTE in the out years Produce approximately 60 types of reports to include data on: Workload Profiles Total Cost FTE Consumed Unit Cost FTE per Unit Assist Central Office and Regional Leadership in determining best and worst organizational performers by region and agency Support data requests for the DOI and BIA HQ, budget requests, PAR, PART, GPRA, etc (eliminates multiple data requests to field)

6 How BIA will Use their ABC and Performance Data Data Collection and Data Validation –BIA will begin collecting ABC employee time data on a bi-monthly cycle until QuickTime implementation in Oct 1, 2006 –Workload data is being collected on a monthly basis –BIA is currently developing a validation process for workload and performance measurement information Reporting –BIA is developing a reporting template to review results for FY06 –BIA is developing a schedule for Senior Executive progress meetings. Meeting will be either bi-monthly or quarterly –Results will include cost, FTE, and unit cost (where applicable) of Mission Areas, End Outcome Goals, outputs, and activities

Agenda  Real Estate ABC Data Collection, Validation and Reporting and Use of the Data  How BIA will Use their ABC and Performance Data  Example: Real Estate Central Office/HQ Data for December 2005 – Probates  Example: Real Estate Region Data for December 2005

8 Cost Performance Management (CPM) Tool – Main Menu

9 CPM – BIA Summary Report Menu

10 Example Real Estate Data for December Probates

11 Example Real Estate Data for December Probates

12 Example Real Estate Data for December Probates

13 Example Real Estate Data for December Probates

14 Example Real Estate Data for December Probates

15 Example Real Estate Data for December Probates

16 Example Real Estate Data for December Probates

Agenda  Real Estate ABC Data Collection, Validation and Reporting and Use of the Data  How BIA will Use their ABC and Performance Data  Example: Real Estate Central Office/HQ Data for December 2005 – Probates  Example: Real Estate Region Data for December 2005

18 Example Real Estate Data for December 2005 – Region Cost by Output Group

19 Example Real Estate Data for December 2005 – Region Hours by Output Group

20 Example Real Estate Data for December 2005 – Agency Workload Detail for an Output Group Level

21 Example Real Estate Data for December 2005 – Agency Hours & Cost Detail for an Output Group Level