DEPARTMENT OF THE INTERIOR

1
DEPARTMENT OF THE INTERIOR ACTIVITY BASED
COST/MANAGEMENT ACTIVITY DEFINITION SCRUB OVERVIEW
DOI ABC/M ACTIVITY OVERSIGHT TEAM JULY 15, 2003
2
STATUS

• 330 Activities
• Focus on full costing of activities
• Consistent terminology Title/Definition
• Meets Bureau and OS needs for management info

3
GUIDING PRINCIPLES

• Identify full cost of activity
• Embed cost of data collection, analysis, program
  management,
• budget, and indirect costs with activity
  supported
• Separate indirect cost when not practical to
  direct charge, and
• when recording costs that support
  multiple activities
• Bureau may have task level information about
• activities in the DOI ABC/M system
• Keep ABC/M simple
• Understand that ABC/M is not the panacea for all
  reporting
• requirements
• ABC/M system must interface with other reporting
  systems

4
PROCESS

• Identify activities necessary to describe work
  done
• Distinguish between work process, activity and
  task
• Delete unneeded activities/merge similar
  activities
• Subject every DOI ABC/M activity to guiding
  principles
• Consistency in activity title/definition within
  and across quadrants of
• the strategic plan
• Consolidate activities where appropriate
• Understand relationship between activity costs
  and goal delivery
• Identify Bureau/OS needs for cost management
  information
• Understand/identify when other data collection
  methods can meet needs
• Confer with Bureau/OS subject matter
  experts/obtain concurrence

5
THE MODEL
Collect data Data sets Assess
data Assessments Plan Plans Act Author
ize use Authorizations Conduct
treatments Treatments Evaluate
effectiveness Authorizations evaluated Treatment
s evaluated




Drive costs down to the appropriate action
level
6
ISSUES

• Coding IT activities embed in direct activity
  or collect
• separately as indirect activities
• Coding Litigation activities embed in direct
  activity,
• program management activity, or other
  indirect
• activity it supports, OR collect
  separately as an
• indirect activity
• Double counting dollars which bureau takes
  credit
• for reimbursable work done for another
  bureau
• the benefiting bureau or provider?

7
NEXT STEPS

• Scrub activity/output/output measure definitions
• Align work activities with goals/strategies
• Present revised activities to Bureaus/OS
  Offices/Asst Secs
• Realign bureau level activities with revised DOI
  activity set
• Establish bureau level activities as part of the
  DOI ABC/M system
• Establish activity codes in accounting systems/
  DOI ABC/M system
• Publish coding rules
• Formalize activity definition review process and
  
• Bureau/OS Activity Oversight Team (AOT Team)

8
DOI ACTIVITY OVERSIGHT TEAM
Sponsor Nina Hatfield
BIA NPS Marlene Walker Mike
Brown BLM OSM Mary Trautner Bruce
Fye Kit Muller Larry Frey EK
James USGS BOR Charlene
Raphael Debra Burrell Barbara Newman Ralph
Sokolowsky OS FWS Dot Sugiyama Kathy
Tynan MMS Marty Heinze