Budgeting for Accountability and Results
Finance

What is the true measure of success for tribal programs and activities? Is it output or outcome? Output merely measures the number of people served or the amount of hours employees are spending on a program. But outcome measures results, whether or not programs are living up to their intended goals. Does your tribe’s domestic violence prevention program actually reduce domestic violence? Does your employment program really decrease the number of people who are unemployed? If your federally funded programs are not producing results, then your funding may be at risk.

Indian governments, more than ever, are held accountable for the use of tribal funds. Members want to know how public funds are being used, how they’ll benefit from government- funded programs and how effective these programs are in achieving results that benefit the community. The key is thorough budget planning and performance measurement. Once in place, an effective system provides solid feedback to help measure the results of tribal programs and activities, justifying the expenditures for some projects and questioning the expenditures of others.

This two-day program is a must for anyone who wants to implement budgets and policies for improved performance and tangible results.

Topics that will be covered include:

Tribal Strategy and Planning An Indian perspective on planning Elements of planning Organizational development Strategic planning process Practical Exercises Beginning the process Developing a strategic plan: Mission, goals and objectives Action steps and output Measures and outcome indicators Budget Linking budget to outcome Identifying Desired Outcomes Benchmarking Client input Tribal council input Performance-Based Budgeting Performance-based budgeting in small government entities: Patterns of budget making Interaction among key players Spending criteria Programs impacted (i.e., health, education, social services, housing and law enforcement)

Performance Measures Key steps for developing measures: Amount of resources (input) Program activities undertaken (output) Quality and effectiveness (outcome) Relating resources to outcome (efficiency) Performance measures for tribal governments Implementing change — participative process: Gaining consensus and commitment Developing a plan and timetable Supportive accounting systems Evaluating and acting on results Outcome Measures Developing meaningful goals and objectives How not to overreach Documentation Communicating and reporting RPMS Ties to funding Investment Decision Making Cost per successful outcome Monetary value of success PART — Program Assessment Rating Tool Definitions OMB’s PART questions and weighting factors PART program ratings in FY 2008 How PART applies to you Program purpose and design Strategic planning Program management Program results and accountability Asking for consultation Improving Program Results Monitoring effectively Providing feedback Performance-based budgeting andemployee compensation Dealing with unsatisfactory performance