Title: P1249945254BDjEP
1Department of the Interior Activity Based
Cost/Management (ABC/M) Status of DOI ABC/M
Work Activities
DOI ABC/M Activity Oversight Team 1 Sep 04
2Status as of 1 October 2003
- 330 Activities
- Defined at too high a level activity
definitions and outputs are - not meaningful at bureau operational levels
- Inconsistent level of granularity some are
summary - level activities, some are too detailed
- Inconsistent level of detail in activity
definitions some are - very detailed, some are sketchy
- Outputs are ill defined or are not true outputs
resulting from the - work activity
3Treatment
- Standardize process/structure for ensuring that
the DOI Work - Activities accurately represent the
Departments work, and for - ensuring that there is consistency in
establishing activity and - output definitions
- Develop hierarchy of linking Bureaus/OS work
activities to DOI - Work Activities formed around the work done.
Once activities are - identified, link to end outcome goals and
strategies in the Strategic - Plan one activity links to one strategy/end
outcome goal - (DOI-approved exceptions)
- Form an interagency Activity Oversight Team
(AOT) as a formally - recognized body to whom Bureaus and OS
Offices can take - proposals for changes to DOI Work Activities
and to whom the - Dept can turn to resolve issues concerning
DOI Work Activities -
4Activity Refinement Progress
- Review existing work activities for redundancies
across Strategic - Plan - done
- Reconcile outputs from activities generating
multiple outputs based on - identifying primary output resulting from
work activity. If AOT believed a - secondary output is also important to cost,
identify/define work activity - generating that secondary output. - done
- Break out activities to finer level of
granularity to have greater visibility to - the work done and to have meaningful outputs
improved refinement, but - more work needed at bureau activity level
- Realign new/revised work activities to the
Strategic Plan against end and - intermediate outcomes done, but have some
strategies with no work - Target produce revised set of DOI Work
Activities for FY05 by Aug 15 - done. Bureaus working to
realign bureau work activities to FY05 - DOI work activities.
5Analysis Tool Focus on Work Done
(Show and Discuss matrices)
Matrix view developed for Resource Protection,
Resource Use, Recreation, and Serving
Communities Protect Lives, Resources
Property - Standardize major components of
work across Strategic Plan - Identify
redundancies across end outcome goals and
mission areas - Identify missing
activities - Focus on resource causes of
risk - Only applied to areas requiring most work
6Processing Steps
- Reconcile outputs from activities generating
multiple outputs, - e.g. one treatment activity generating acres
treated or - miles of road treated
- - Split activity into multiple activities
to resolve output issues - Used to reach agreement on what primary output
should be - Used to refine Resource Protection treatment
activities - Breaking out activities to finer level of
granularity for greater - visibility to work done and to have meaningful
outputs - Applied to work components with large costs
(I.e. material) - Primarily in Resource Use
- Realign new/revised work activities to Strategic
Plan against end - outcomes and strategies
- - One activity to one end outcome rule
broken for maintenance, - construction, and land acquisition
- - 4 stranded strategies not critical
7Issues
- Allocation to goals bureau-specific models for
- associating maintenance, construction and
land - acquisition costs to end outcomes
- Granularity working bureau consensus on
appropriate - level of detail materiality issues
- Reconcile outputs to work activities apples
to apples - groupings/comparisons for meaningful unit
costing
8Summary
- 74 new activities
- 28 deleted activities
- about 316 activities total for FY05
For FY05 Work to standardize bureau work
activities shared by more than one bureau
focus on outputs
9DOI Activity Oversight Team
Sponsor Nina Hatfield
BIA NPS Marlene Walker Mike
Brown BLM OSM Betty Buxton Kathryn
OToole Art Abbs BOR Bill
Kovasik Debra Burrell Ralph Sokolowsky
USGS Kerry Whitford Charlene Raphael Kathy
Marshall Barbara Newman FWS OS Denise
Sheehan (leader) Dot Sugiyama Kathy
Tynan Regina Gilbert (OST) MMS Marty
Heinze