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Performance-Based Budgeting

Performance-Based Budgeting. Steering Committee January 28 th , 2013. Agenda Introductions (Monica and Sona) Where we left off (Monica) PBB working group report -attribution tool Revenue Costs (Direct and Indirect) Next… moving from an attribution tool to PBB (Sona). Where we left off.

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Performance-Based Budgeting

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  1. Performance-Based Budgeting Steering Committee January 28th, 2013

  2. Agenda • Introductions (Monica and Sona) • Where we left off (Monica) • PBB working group report -attribution tool • Revenue • Costs (Direct and Indirect) • Next… moving from an attribution tool to PBB (Sona)

  3. Where we left off • 2011-2012 Built a Revenue and Cost Attribution tool – prelude to PBB • Essential for understanding our budgetary environment (long term: revenue = expenses) • Attribution tool is not the budget model • The attribution tool is not an SCH model. It examines the source of all revenue and attributes it accordingly . It will adjust to future changes (State Allocation based on degrees granted, credit for prior learning versus SCH) • Cross subsidies are acceptable, but must be understood and have an upper limit.

  4. What is in a name A common language • Attribution tool (AT) • Budget Attribution Tool (BAT) • Revenue and Cost Attribution Tool (RCAT) • Other? • Steering Committee Recommendation

  5. PBB Working GroupThe Attribution ToolSEE HANDOUT 1 • Built using 2012-2013 budgets and current enrollment. • REVENUE • Tuition (Undergrad and Grad)Actual versus theoretical tuition collected, residency, differential, UNST classes, SCH redistributions, includes tuition from summer and Salem Center • Remissions • IDC (predicted, can be updated) • Targeted revenue • State Share of research funding • State Share of Instruction

  6. Attribution Tool (Handout 1) • EXPENDITURES • Direct Expenses • Summer Session and Salem Center Adjustments (1 year only) • NACUBO Categories- (expenditure classification by function)

  7. Attribution Tool (Handout 1) • EXPENDITURES • Indirect Expenses- Steering group decisions (close calls)

  8. Cost DriversAlternatives • 2-Close Calls Institutional support and Indirect Component of O and M • Research – fixed per steering committee instructions • Summary of effect of different drivers • Discussion of whether the group wishes to change drivers

  9. Effect of Different Drivers

  10. Moving from an Attribution Tool to a Performance Based-Budgeting • Objectives • Get input from the group on the AT • At the end of today’s session we will have a better sense of: • It’s effectiveness for budget modeling • What modification are needed to the AT

  11. Questions for the Team • What is in the AT that might make it an effective tool to “feed” a budget model? • What is missing from the AT that prevents it from being an effective tool to “feed” a budget model? • What is missing to “feed” an effective budget model that cannot be part of the AT?

  12. Work Session • Every member of the Steering committee uses as many post-it notes possible to provide responses to each of the 3 questions (put your initials in the lower right corner) • Stick post-its randomly on the white board with the appropriate question number • Break up into assigned groups and categorize individual responses • Label the categories

  13. Group Conversation • Have a group conversation about the categories • Do they feel right? • What is missing?

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