# Presentation: 815504

## FY 2005 Methodology

## Beginning Balance

**The first step is to identify the costs that will go into the model.  **

- * A list of excluded BOC's is located in Appendix A
- ** A description of costs not allocated is identified on the methodology graph

***All data used in the following briefing is from ***
***FY 05 – Q1 and Q2***

## View of the Entire FY 05 Methodology

## Unloaded Model view with Costs

**The following view represents the cost view of the Unloaded Model. The following pages will introduce the methodology one step at a time.**

***Resource Module***

***Activity Module***

***Performance Goals Module***

## Methodology (Unloaded)

**Unassigned costs - Those costs that do not contain all the necessary information to map them to activities (source data issues) will remain in the Resource Module**
**(See Notes 1 and 2 in the graphic)**

- Assigned Costs – The costs distributed to Activities by hours coded to each activity

***Resource Costs***

## Methodology (Unloaded)

**Activity Module – Stage 1**
- The costs are first identified by the 5-digit organization code and the program that the code is assigned to based on the roll-up of orgs from the Finance Office
- The costs are then assigned to the four categories of activities based on the ABC codes that correspond in the source data to those costs:
- Mission Orgs to Mission Activities
- Support Orgs to Mission Activities
- Mission  Orgs to Support Activities
- Support Orgs  to Support Activities
*Costs are assigned to activities based on the hours charged against the activities.  Non-labor is directly driven to the ABC activity assigned to the transaction** *

**Resources**

**Activity Module  - Stage 1**

***Costs are assigned in the activities module in two stages:***

## Methodology (Unloaded)

**Activity Module – Stage 1 (cont.)**
- Next, the costs are identified based on the mapping of the corresponding budget sub-activity code and ABC activity code combination.  Since organizations can charge against budget sub-activities that are related to both mission program work and support program work, the four categories of costs are now further split to eight possible combinations.  *(see example on the following page)*
- Activity costs are now defined by the costs spent against budget sub-activity codes

**Activity Module – Stage 1**

## Methodology (Unloaded)

**Activity Module – Stage 1 (cont.)**
- For example:
- Org code 10180 (Budget and Administration) charged $3520 to activity 4K – Implement Recovery Actions
- This total costs consists of $1625 associated with budget subactivity 1113 Recovery (a mission subactivity program cost for Endangered Species ) and $1895 associated with subactivity code 1662 Regional Office Operations (a support subactivity program cost)

## Methodology (Unloaded)

**Activity Module – Stage 2**
- Activity Stage two begins with moving the costs from the eight categories and rolling them back up to the original four categories
- This final cost assignment represents how activity costs are shown in the model

**Activity Module – Stage 2**

## Methodology (Unloaded)

**Activity Stage 2 (cont.)**
- Prior to allocating costs to the first level of goals – the Critical Success Factors (CFSs or Annual Performance Goals), the mission activities are loaded with the cost of mission programs charging support activities.
- The support costs identified will be used in the loaded model to fully load the activity and performance goal (cost object) module.

**Mission Program Activity Costs (Partially Loaded)**
** ****$422,624,305**

**Activity Module – Stage 2**

**Support Costs that move to the Loaded Model**

## Methodology (Unloaded)

**Activity Cost to Performance Goals**
- Activity costs have been mapped to the following five performance goal levels:
- Critical Success Factors (CSF's)
- FWS Operations goals
- DOI End Outcome Measures
- DOI Strategic Goals
- DOI Mission Components
- For illustration purposes, we have provided a view of the mapping to the DOI Strategic Goals and Mission Components

- Performance Goals Module

## Methodology (Unloaded)

**Remaining** **Costs in Activity Module:**
- The remaining costs in the Activity Module are related to support programs either charging mission activities or support activities
- These costs are moved to the Performance Goals module in the unloaded model but held in a separate "bucket" for future use in the loaded model

***Activity Module***

***Performance Goals Module***

## Loaded Model View with Costs

**The following view represents the cost view of the Loaded Model. The following pages will introduce the methodology one step at a time.**

***Resource Module***

***Activity Module***

***Performance Goals Module***

## Methodology (Loaded)

- The total costs loaded in the resource module include:
- All Mission Org Costs using mission subactivity codes for both labor and non-labor
- Including the support activity costs to mission programs from the Unloaded model
- Support Costs to Mission Activities from the Unloaded Model
- Support Org costs using mission subactivity codes for labor and non-labor
- Unassigned costs from Mission and Support Orgs using mission subactivity codes for labor and non-labor to mission subactivities

***Resource Module***

## Methodology (Loaded)

- The Assigned Costs are composed of the 3 boxes identified to the left
- These costs are assigned to activities
- Unassigned Costs stay in the resource module and are not assigned to activities

***Resource Module***

## Methodology (Loaded)

- Mission subactivity codes are assigned to either mission activities or support activities from the Resource Module

***Resource Module***

***Activity Module***

## Methodology (Loaded)

- The costs from Process 6 are now assigned to the Mission processes based on the percentage of costs for each activity of each process

***Activity Module***

## Methodology (Loaded)

- The ABC Activities are assigned to the CSF's based on the mapping by Subactivity Program to each program's goals
- The CSF's are mapped to FWS Operations goals and so on...
- The model now contains costs at each level of goals

***Activity Module***

***Performance Goals Module***