1. “Accountability and Reporting in an Environment of Public Expectation” N. Genell Lee, MSN, RN, JD Alabama Board of Nursing 2006 Annual ConferenceAlexandria, Virginia Council on Licensure, Enforcement and Regulation Expect the Unexpected: Are We Clearly Prepared?

2. Presented at the 2006 CLEAR Annual Conference September 14-16 Alexandria, Virginia Objectives Describe the performance-based budgeting process. Identify how performance-based budgeting meets public expectations.

3. Presented at the 2006 CLEAR Annual Conference September 14-16 Alexandria, Virginia Performance-Based Budgeting Allocation of resources based on program goals and measured results Links planning and goal-setting with budget process Key parts of process: –Planning, Measurement, Performance targets or Outcomes –Reporting

4. Presented at the 2006 CLEAR Annual Conference September 14-16 Alexandria, Virginia Linking Performance indicators could be –Quantity –Timeliness –Cost Sometimes hard to measure outcomes as a causal effect

5. Presented at the 2006 CLEAR Annual Conference September 14-16 Alexandria, Virginia Use by Alabama Board of Nursing Planning: –Government Performance Conferences with specific federal and state examples –Attended by CFO –Discussed with Board Members and Staff –Set up “Org Codes” for each program/activity/function

6. Presented at the 2006 CLEAR Annual Conference September 14-16 Alexandria, Virginia Strategic Planning Established a process for review Once Mission, Values and Vision reviewed, strategic plan for one year developed Strategic plan “informed” the budget for allocation of resources

7. Presented at the 2006 CLEAR Annual Conference September 14-16 Alexandria, Virginia Measurements Outcome measures continue to be developed Law dictates some outcomes so difficult to set a performance measure less than 100% Outcome measures for each program/activity/function

8. Presented at the 2006 CLEAR Annual Conference September 14-16 Alexandria, Virginia Reporting Each Board meeting financial reports are set up by program/activity/function Each quarterly staff meeting, financial reports reviewed by each program/activity/function Reported in Annual Report

9. Presented at the 2006 CLEAR Annual Conference September 14-16 Alexandria, Virginia Lessons Learned Strategic Plan increased to five years although reviewed each year by Board State financial systems do not provide level of detail needed so requires a completely different accounting system –Executive Budget Office Requirements –Governor’s SMART Budget Requirements –Board’s Performance-Based Budgeting Requirements –NONE HAVE SAME REQUIREMENTS!!

10. Presented at the 2006 CLEAR Annual Conference September 14-16 Alexandria, Virginia More Lessons Revisions may be needed for public policy decisions not anticipated at the time the strategic plan, performance measures, and budgeting occurred Lack of control over financial processes create difficulties

11. Presented at the 2006 CLEAR Annual Conference September 14-16 Alexandria, Virginia Some Advantages Addresses the problem of duplicative programs within one agency. Provides a framework that integrates and compares decisions that affect related programs. Offers an alternative to across-the-board reductions through more informed choices.

12. Presented at the 2006 CLEAR Annual Conference September 14-16 Alexandria, Virginia Prior to Performance Measures: ABC Relates total cost (resources consumed) to work accomplished (outputs produced) Aligns costs to outputs, thereby increasing cost visibilitycost visibility Is useful in forecasting financial baselines

13. Presented at the 2006 CLEAR Annual Conference September 14-16 Alexandria, Virginia Speaker Contact Information Speaker Name N. Genell Lee Organization Alabama Board of Nursing Address P.O. Box 303900, Montgomery, AL 36130 Phone, Fax 334-242-4184; 334-242-4360 E-mail Genell.Lee@abn.alabama.gov Website www.abn.state.al.us