This document provides an agenda for a five-day training event on budgeting for government held from August 9-13, 2010 in Arlington, VA. The training will cover three interactive courses: 1) Navigating the budget process, including budget formulation, justification, execution, and reporting. 2) Activity-based cost management, including implementing ABC systems and applying ABC to measure program costs. 3) Performance-based budgeting, including aligning budgets with strategic goals, justifying budgets based on performance, and evaluating budgets and actual costs based on performance. Each day will include sessions led by experienced trainers, as well as interactive application exercises for participants to apply the concepts to their own

1. BUDGETING WEEK
FOR GOVERNMENT
Examine Leading Methodologies to Prepare & August 9–13, 2010
Execute a Results-Driven Budget Arlington, VA
FEATURING THREE INTERACTIVE COURSES: Link Your Agency’s
Performance
COURSE 1: NAVIGATE THE BUDGET PROCESS
Learn how to allocate resources in alignment with agency priorities with Your Annual
Budget to Stretch
COURSE 2: ACTIVITY-BASED COST MANAGEMENT
Utilize activity based costing to effectively measure your programs’ cost efficiencies Program Dollars &
COURSE 3: PERFORMANCE-BASED BUDGETING IN GOVERNMENT Improve Results
Align resource consumption with strategic goals, objectives & performance goals
In Association with:
Earn up to 25 CPE Credits!
www.PerformanceInstitute.org/Budgeting

2. Agenda-at-a-Glance BUDGETING WEEK FOR GOVERNMENT
Agenda-at-a-Glance
RECEIVE THE LATEST UPDATES ON THE STATE OF
PERFORMANCE BUDGETING
Day One: Monday, August 9, 2010
NAVIGATE THE BUDGET PROCESS
8:30 Conference Registration and Continental Breakfast
9:00 Learn What Budgeting Is and Why It is Necessary
Key Realities and Drivers of the Budget Process
12:00 Lunch Break
1:00 Examine Public Expenditure Management and Budgeting
Interactive Application Session #1: Budget Formulation Exercise
4:00 Day One Adjourns
Day Two: Tuesday, August 10, 2010
NAVIGATE THE BUDGET PROCESS
8:30 Continental Breakfast
9:00 Justify Your Budget and Gain Buy-In: Frameworks for Budget Development
Interactive Application Session #2: Strategic Marketing and Communications and Budget Justification
12:00 Lunch Break
1:00 Budget Execution and Reporting
Integrated Wrap Up: Drivers, Trends, Frameworks and Tactics
4:00 Day Two Adjourns
WHO SHOULD ATTEND?
• Financial Managers
• Financial Analysts
• CFOs
• Budget Analysts
• Budget Officers
• Program Managers
• Project Managers
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3. Agenda-at-a-Glance
Day Three: Monday, Wednesday, August 11, 2010
ACTIVITY-BASED COST MANAGEMENT
8:30 Registration and Continental Breakfast
9:00 Introduction to Activity-Based Costing and Management (ABC/M)
Implement an Activity-Based Costing (ABC) System
Build a Cost Management System
12:00 Lunch Break
1:00 Applying ABC/M in Government: An Interactive Case Study
Highlight ABC/M Business Reporting Needs
4:00 Day Three Adjourns
Day Four: Thursday, August 12, 2010
PERFORMANCE-BASED BUDGETING
8:30 Continental Breakfast
9:00 Performance-Based Budgeting: Formulate, Justify and Execute
Create a Performance-Based Budget: A Ten-Step Process to Integrate Performance and Budget Information
12:00 Lunch Break
1:00 Review and Evaluate a Comprehensive Performance-Based Budget
Performance-Based Budgeting Application Session
4:00 Day Four Adjourns
Day Five: Friday, August 13, 2010
PERFORMANCE-BASED BUDGETING
8:30 Continental Breakfast
9:00 Understand and Communicate the Benefits of Performance-Based Budgeting
Performance-Based Budgeting Application Session
12:00 Lunch Break
1:00 Performance Management as it Relates to Performance-Based Budgeting
Case Study: Review of Performance Management and Budgeting
4:00 Day Four Adjourns
www.PerformanceInstitute.org/Budgeting 3

4. Course One NAVIGATE THE BUDGET PROCESS
Day 1: Monday, August 9, 2010
8:30 1:00
Conference Registration and Continental Breakfast Examine Public Expenditure
Management & Budgeting
9:00 • Review financial management legislation and
Learn What Budgeting is & Why it is Necessary guidelines for budget formulation
• Estimate and forecast costs of program activities
• Budget Formulation: Forecasting resource requirements
• Account for capital assets, employee needs and
• Budget Justification: Budget review and passback
costs and multi-year obligations
(and appeals); Legislative review and action
• Budget Execution: Distribution of funds and reconciliation
Interactive Application Session #1:
Key Realities & Drivers of the Budget Process Budget Formulation Exercise
• Evaluate the impact of a tight discretionary budget on • Practice formulating a “mock” budget for a
the fight for resources government agency
• Understand and navigate common problems with the • Balance program priorities against
current budget process scarce resources
• Understand what drives the budget process in the • Construct a budget submission based on the
public sector knowledge you have acquired
12:00 4:00
Lunch Break Day One Adjourns
About the Trainer: ABC information to improve operations and prepare for
managed competition.
Wayne K. Simpson, A graduate of Purdue University, Mr. Simpson received his
Senior Fellow, The Performance Institute Bachelor of Science degree in Industrial Management and
Accounting. He spent 13 years in the private sector, including
W
ayne K. Simpson founder is nationally recognized 8 years with Dow Chemical, and was with the City of
for his expertise in Activity Based Costing – Indianapolis for the past 20 years where his last position was
Management. He was the former Activity Based Costing CFO of the Department of Parks and Recreation.
Coordinator for the City of Indianapolis. In this position, he
managed, organized and facilitated Activity Based Costing Mr. Simpson was involved in the city of Indianapolis’ Activity-
& Management efforts citywide. This included training Based Costing and Management program since its beginning
of city employees on ABC principles and application in 1992, which in addition became the foundation for
and working with Management and Union on using the the city’s Performance Budget also known as the ‘Popular
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5. NAVIGATE THE BUDGET PROCESS
Course One
Day 2: Tuesday, August 10, 2010
8:30 12:00
Continental Breakfast Lunch Break
9:00 1:00
Justify Your Budget & Gain Buy-In: Budget Execution & Reporting
Building an Effective Business Case • Review financial management standards governing
• Design the “message” of your budget justification and budget execution
make it effective • Manage to the legal availability of funds: Purpose,
• Understand what legislatures look for in budget justifications timing and amount
• Update on requirements from OMB Circular A-11 and • Align your processes with financial accounting and
Departmental guidance reporting schedules
Interactive Application Session #2: Strategic Marketing Integrated Wrap Up: Drivers, Trends, Frameworks & Tactics
& Communications & Budget Justification • Devise and stay within a spending plan
• Understand the differing priorities and perspectives of a • Anticipate and respond to the “what if” scenarios: Mid-
budget officer and a budget examiner year reductions, continuing resolutions and/or budget busting
• Learn to anticipate the concerns of your counterparts and • Navigate procedures for reprogramming within appropriation
adjust ahead of time
• Improve your understanding of both sides of the budget 4:00
review process Day Two Adjourns
Budget.’ Wayne has also trained and consulted for various 1997 report Activity-Based Management II Best Practices
federal, university, city, county and state organizations on for Dramatic Improvement. He has conducted over 60
activity based costing, management and budgeting. He seminars, workshops, and presentations to numerous groups
has written articles and book reviews for periodicals such including Executive Enterprises, Institute for International
as The Government Accountants Journal and Government Research, The Conference Board, Performance Institute and
Finance Review. He is regularly sought out as a reference the Government Finance Officers Association on activity-
and acknowledged in publications such as Coopers and based costing, management, performance budgeting and
Lybrand’s Activity Based Management in Government alternative service delivery options.
and Activity Based Management for Service Industries,
Government Entities and Non-profit Organizations by Mr. Simpson belongs to the Government Financial Officers
James Brimson and John Antos. He has also been quoted Association (GFOA) and has served on its Government
in periodicals and awarded special recognition describing Budgeting and Fiscal Policy Committee. He also has been
the Indianapolis program and its use of Activity Based involved in the Association of Governmental Accountants (AGA).
Costing such as American Productivity & Quality Center’s He is a Certified Government Financial Manager (CGFM).
www.PerformanceInstitute.org/Budgeting 5

6. Course Two ACTIVITY-BASED COST MANAGEMENT
Day 3: Wednesday, August 11, 2010
8:30 12:00
Continental Breakfast Lunch Break
9:00 1:00
Introduction to Activity-Based Costing & Applying ABC/M in Government:
Management (ABC/M) An Interactive Case Study
• Understand the role of effective cost management in • Analyze building cost model and the components required
government today • Examine overhead & indirect cost allocations methods
• Review definitions and terms of ABC/M • Discuss reconciliation to general ledger
• Explore the various uses of ABC/M
• Examine various examples of successful cost Highlight ABCM Business Reporting Needs
management applications • Review software criteria
• Critique software selection steps
Implement an Activity-Based Costing (ABC) System • Determine the next steps to customize reporting needs
• Discuss the environment for successful ABC/M Implementation
• Evaluate the criteria for selection pilots 4:00
• Define service level activities and how to build an Day Three Adjourns
activity dictionary
Build a Cost Management System
• Identify the techniques for collecting the drivers, financial
inputs and statistical data required
• Discuss the relationship of output and productivity to
cost construction Agenda continued on Page 8...
“The instructor was very knowledgeable
with great presentation skills. He adapted to
the needs of class members.”
— TB, Assistant Town Manager for Operations,
Bluffton, South Carolina
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7. BUDGETING WEEK FOR GOVERNMENT
Certification Information
Become a Certified Meet New Certification
Government Requirements
Performance Manager To hold a position as a performance manager in
government you must demonstrate compliance with
To ensure professional new skills sets required by OMB and Congress.
success, you must continually Receiving your certificate is one key way to
expand your skills and demonstrate your skills.
education. The bar has
been raised in government
agencies and organizations
and many government managers are now required Customize a Program to
to receive formal certification to stay up to date on the
latest trends, best practices and mandates.
Fit Your Needs
Working with Institute training managers, you can
To address these needs, the Institute offers a select courses that will have direct application and
Certificate in Government Performance Management. impact to your work.
Completing a certification program is easy. Just attend
three “core” courses and an additional three “elective” For more information about certification, please
courses you select based on topics that meet your contact Chris Hicks at 202-739-9548 or email him
agency’s unique needs. Upon successful completion, at Chris.Hicks@PerformanceInstitute.org
you will emerge from the Institute’s certification
program with a thorough understanding of all course
concepts—and poised to apply what you learned in a
real and practical way.
Advance Your Career
Education and professional certification are becoming
necessary for promotion and requirements for coveted
positions. In the Certified Government Performance
Manager program, you will acquire the skills and
tools to make you the lead performance management
resource for your organization.
www.PerformanceInstitute.org/Budgeting 7

8. Course Three PERFORMANCE-BASED BUDGETING
Day 4: Thursday, August 12, 2010
8:30 12:00
Continental Breakfast Lunch Break
9:00 1:00
Performance-Based Budgeting: Review & Evaluate a Comprehensive
Formulate, Justify and Execute Performance-Based Budget
• Identify the characteristics of results-oriented organizations • Determine your strategic priorities in order to link your
• Review the terms, definitions, concepts of performance- measures to your budget
based budgeting • Learn to illustrate inclusion within budgeting for better
• Understand how to integrate mission, policy goals and outcomes and results
performance measures into your budget • Review system requirements to build PBB
• Examine performance-based budgeting via an activity-
based budget foundation - Case Study Performance-Based Budgeting Application Session
• Develop the foundation of your agencies performance
Create a Performance-Based Budget: A Ten-Step Process budget by creating the activity, output and program structure
to Integrate Performance & Budget Information
STEP 1: Create alignment with a strategic plan, a mission 4:00
Day Four Adjourns
and policy goals
STEP 2: List and assign programs with outcome measure
STEP 3: Service delivery activities are assigned outputs and
related activities grouped by program
STEP 4: Calculate activity costs
STEP 5: Activity costs roll up to build program budgets
STEP 6: Planned targets for outcomes and outputs are
developed by planning efforts
STEP 7: Budget costs from the performance-based structure
are cross-walked to statutory line item budget
STEP 8: Budget is presented, explained and justified based
on performance expectations
STEP 9: Use the PBB to evaluate actual cost and results
STEP 10: Identify cost and performance improvements
“The instructor provided a wealth of real life
examples to help explain the topics.”
— MK, Program Analyst,
United States Department of Labor
8 www.PerformanceInstitute.org/Budgeting

9. PERFORMANCE-BASED BUDGETING
Course Three
Day 5: Friday, August 13, 2010
8:30
Continental Breakfast
TOP 5 REASONS
9:00
TO ATTEND:
Understand & Communicate the Benefits of
Performance-Based Budgeting UNDERSTAND
how to track, monitor and
• Identify the benefits and uses of performance budgets as it
modify a budget in the
relates to managers, planners, elected officials and citizens
execution stage
• Learn how to create a strong business case for your
budget request
• Review the assessment rating techniques to better ALIGN
understand it’s relation to the performance-based resources with strategic
budgeting evaluation process goals, objectives and
performance measures
Performance-Based Budgeting Application Session
• Further develop the foundation of your respective EXAMINE
agencies performance budget by adding the operational real-world successes and
outcome measures to the program structure failures and apply the
lessons learned
12:00
Lunch Break IMPLEMENT
your performance-based
1:00 strategic plan in your daily
Performance Management as it Relates to operations to achieve results
Performance-Based Budgeting
• Discuss and learn the value of cost and performance LEARN
management and how it ties to the budgeting process budget justification and
and it’s financial impact how to communicate with
• Create a culture of change and innovation key stakeholders and new
• Target levels of improvement at the activity level leadership
• Develop action steps for process re-design
• Increase the production of valued activities
• Improve managerial accountability and decision making
CASE STUDY:
Review of Performance Management & Budgeting
• Review an actual problem as it is identified and the
action steps employed to improve operational results
• Identify areas of management challenges in program stewardship
4:00
Day Five Adjourns
www.PerformanceInstitute.org/Budgeting 9

10. BUDGETING WEEK FOR GOVERNMENT
In-House Training & Customization
One of the more popular vehicles for accessing the Institute’s educational offerings is the delivery of on-site trainings
and management facilitations. Bringing a training or facilitation in-house gives you the opportunity to customize a
program that addresses your exact challenges and provides a more personal learning experience, while virtually
eliminating travel expenses. Whether you require training for your department or for an organization-wide initiative,
the advanced learning methods employed by The Performance Institute will create an intimate training atmosphere that
maximizes knowledge transfer to enhance the talent within your organization.
Customization:
We realize that not all obstacles can be overcome by applying an “off-the-shelf” solution. While many training
providers will offer you some variation of their standard training, The Performance Institute’s subject matter experts will
work with you and your team to examine your programs and determine your exact areas of need. The identification of
real life examples will create a learning atmosphere that resonates with participants while at the same time providing
immediate return on your training investment. Using interactive exercises that employ actual projects or scenarios
from your organization, instructors can address specific challenges and align the curriculum of each session to your
objectives. While the majority of on-site trainings are focused on smaller groups, The Performance Institute also has the
ability to accommodate organization-wide training initiatives. Utilizing multiple instructors, the Institute has the capacity
to deliver courses to groups of up to 300 participants per day.
Areas of Expertise:
On-site delivery of single courses, certification programs and entire packages of specialized courses are available in
the following areas:
• Strategic Planning • Performance-Based Contracting
• Performance Measurement • Performance Reporting
• Project Management • Program Evaluation
• Lean Six Sigma • Administrative Management
• Workforce Management • Leadership and Change
• Performance-Based Budgeting
For more information about in-house training and certification options, please contact Jennifer Mueller at 202-739-9619 or
email her at Jennifer.Mueller@performanceinstitute.org.
Sponsorship Opportunities:
As a conference and training provider, The Performance Institute is an expert in bringing together leaders to share and discuss best
practices and innovations. We connect decision-makers with respected solutions providers.
The Institute offers four different pre-designed sponsorship packages:
• Event Co-Sponsor • Session Sponsor
• Luncheon Sponsor • Exhibit Booth Sponsor
For more information on sponsorships or to get started, contact Meredith Mason at 202-739-9707 or email her at
Meredith.Mason@PerformanceInstitute.org
10 www.PerformanceInstitute.org/Budgeting

11. BUDGETING WEEK FOR GOVERNMENT
Venue & Hotel
Venue & Hotel: Quality Assurance:
Budgeting Week for Government will be held at The The Performance Institute strives to provide you with the most
Performance Institute in Arlington, VA, just one block east productive and effective educational experience possible. If
of the Courthouse Metro stop on the Orange Line. A public after completing the course you feel there is some way we
parking garage is located just inside of the building. can improve, please write your comments on the evaluation
The Performance Institute Conference Center form provided upon your arrival. Should you feel dissatisfied
1515 N. Courthouse Rd., Suite 600 with your learning experience and wish to request a credit or
Arlington, VA 22201 refund, please submit it in writing no later than 10 business
877-992-9521 days after the end of the training to:
A limited number of rooms have been reserved at the The Performance Institute: Quality Assurance
Arlington Rosslyn Courtyard by Marriott at the prevailing 805 15th Street, NW, 3rd Floor
rate of $170. This rate is based on the Government Per Diem Washington, DC 20005
and is subject to change. Please call the hotel directly and
reference code “Budgeting Week for Government” when Note: As speakers are confirmed six months before the
making reservations to get the discounted rate. The hotel event, some speaker changes or topic changes may occur
is conveniently located three blocks from the Rosslyn Metro in the program. The Performance Institute is not responsible
station. Please ask the hotel about a complimentary shuttle for speaker changes, but will work to ensure a comparable
that is also available for your convenience. speaker is located to participate in the program.
Arlington Rosslyn Courtyard by Marriott If for any reason The Performance Institute decides to
1533 Clarendon Blvd. cancel this conference, The Performance Institute accepts no
Arlington, VA 22209 responsibility for covering airfare, hotel or other costs incurred
Phone: 703-528-2222 / 1-800-321-2211 by registrants, including delegates, sponsors and guests.
www.courtyardarlingtonrosslyn.com
Discounts:
Tuition & Group Discounts:
• All ‘Early Bird’ Discounts must require payment at time of
The tuition rate for attending Budgeting Week for registration and before the cut-off date in order to receive
Government is as follows: any discount.
Offerings Early Bird Regular Rate
• Any discounts offered whether by The Performance Institute
Entire Week $1799* $1899 (including team discounts) must also require payment at the
Navigate the Budget Process $869 time of registration.
Activity-Based Cost Management $435
• All discount offers cannot be combined with any other offer.
Performance-Based Budgeting $869
* For the Early Bird rate, register before: June 14, 2010. • Discounts cannot be applied retroactively
For more information on group discounts for Payment must be secured prior to the conference. If payment
Budgeting Week for Government contact: is not received by the conference start date, a method of
Chris Hicks at 202-739-9548 or email him at payment must be presented at the time of registration in order
Chris.Hicks@PerformanceInstitute.org to guarantee your participation at the event.
www.PerformanceInstitute.org/Budgeting 11

12. BUDGETING WEEK FOR GOVERNMENT
Registration Form
CALL FAX THIS FORM TO VISIT
877-992-9521 866-234-0680 www.PerformanceInstitute.org/Budgeting
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CANCELLATION POLICY: The Performance Institute will provide a full refund less a $399 administration fee for cancellations requested four weeks prior to the
event start date unless cancellation occurs within two weeks prior to the event start date. If a cancellation is requested less than two weeks prior to the event start
date, no refund will be issued. Registrants who fail to attend and do not cancel prior to the event will be charged the entire registration fee. All cancellations must
be requested through the cancellation link found in your attendance confirmation email. Please note that cancellation is not final until you receive a cancellation
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By: ______________________________________________________________________________________________ Date: _______________________________________
Priority Code: P775-WEB