# Presentation: 708870

## DEPARTMENT OF THE INTERIOR

**ACTIVITY BASED COST/MANAGEMENT**
**ACTIVITY DEFINITION SCRUB**
**OVERVIEW**

**DOI ABC/M **
**ACTIVITY OVERSIGHT TEAM**
**JULY 15, 2003**

## STATUS

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

## 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**

## 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**

## THE MODEL

***Drive costs down to the appropriate ‘action level’  ***

- Collect data				Data sets
- Assess data				Assessments
- Plan					Plans
- “Act”
- 	Authorize use			Authorizations
- 	Conduct treatments		Treatments
- Evaluate effectiveness
- 	Authorizations evaluated
- 	Treatments evaluated

- $

- $

- $

- $

## 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? **

## 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)     **

## DOI ACTIVITY OVERSIGHT TEAM

_**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****	****	****	**

**Sponsor:  Nina Hatfield**