This document provides an agenda for a five-day conference on performance budgeting for government held from June 22-26, 2009 in Washington, DC. The conference consists of three interactive courses that will teach participants how to 1) navigate the budget process, 2) implement performance-based budgeting, and 3) utilize activity-based cost management. Each day focuses on a different course and includes sessions on concepts, case studies, and application exercises. Participants will learn frameworks and best practices for aligning resources with strategic goals, justifying budgets, and measuring program costs and efficiencies. The agenda provides a detailed schedule of presentations, topics, and activities for each day of the conference.
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Performance Budgeting for Government
1. June 22–26, 2009
Performance Budgeting for Government
Washington, DC
Examine Leading Methodologies to Prepare and Execute a Results-Driven Budget
Featuring Three Interactive Courses:
Course 1: Navigate the Budget Process
Learn how to allocate resources in alignment with agency priorities
Course 2: Performance-Based Budgeting in Government
Align resource consumption with strategic goals, objectives and performance goals
Course 3: Activity-Based Cost Management
Utilize activity based costing to effectively measure your programs’ cost efficiencies
Earn up to 25 CPE Credits
www.PerformanceWeb.org/Budgeting 1
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2. Performance Budgeting for Government
Agenda-at-a-Glance
Day One: Monday, June 22, 2009 (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, June 23, 2009 (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
Day Three: Wednesday, June 24, 2009 (Performance-Based Budgeting)
8:30 Continental Breakfast
9:00 Performance-Based Budgeting in Government: Concepts, Definitions and Mandates
State of Practice in Performance Budgeting: Learn the Different Types of Performance-Based Budgets
12:00 Lunch Break
1:00 Develop Effective Strategic Plans and Performance Measures to Drive Budgeting: The Critical Success Factors
Create a Performance-Based Budget: A Seven-Step Process to Integrate Performance and Budget Information
4:00 Day Three Adjourns
Day Four: Thursday, June 25, 2009 (Performance-Based Budgeting)
8:30 Continental Breakfast
9:00 Application Session #3: Develop a Performance-Based Budget Using the Seven Steps Framework
Case Study: Program Evaluation: Key Questions to Ask Your Program in Presenting a Performance-Based Budget
12:00 Lunch Break
1:00 Elements One and Two: Program Purpose, Design and Strategic Planning
Elements Three and Four: Program Management and Results
4:00 Day Four Adjourns
Day Five: Friday, June 26, 2009 (Activity-Based Cost Management)
8:30 Registration and Continental Breakfast
9:00 Introduction to Activity-Based Costing and Management (ABC/M): What’s Worked for Other Organizations and What Hasn’t
Implement an Activity-Based Costing (ABC) System
Adopt a Framework for Cost Measurement and Allocation and Analyze Cost Drivers
12:00 Lunch Break
1:00 Interactive Application Session #4: Applying ABC/M in Government: A Case Study
The Way Ahead: Adapting Your Organization to ABC/M
4:00 Conference Adjourns
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3. Performance Budgeting for Government
Who Monday, June 22, 2009
Course One
Should Attend: Navigate the Budget Process
8:30
• Financial Managers
Conference Registration and Continental Breakfast
• Financial Analysts
• CFOs
9:00
• Budget Analysts
Learn What Budgeting Is and Why It is Necessary
• Budget Officers
• Budget Formulation: forecasting resource requirements
• Program Managers
• Budget Justification: budget review and passback (and appeals); Legislative review
• Project Managers and action
• Budget Execution: distribution of funds and reconciliation
Top 5
Key Realities and Drivers of the Budget Process
• Evaluate the impact of a tight discretionary budget on the fight for resources
• Understand and navigate common problems with the current budget process
Reasons to Attend: • Understand what drives the budget process in the government
12:00
1. Track, monitor and modify a
Lunch Break
budget in the execution stage
2. Align resources with strategic
goals, objectives and 1:00
performance measures Examine Public Expenditure Management and Budgeting
• Review financial management legislation and guidelines for budget formulation
3. Examine real-world successes and
failures and apply the lessons • Estimate and forecast costs of program activities
learned • Account for capital assets, employee needs and costs and multi-year obligations
4. Implement your performance-
based strategic plan in your daily
Interactive Application Session #1: Budget Formulation Exercise
operations to achieve results
• Practice formulating a “mock” budget for a government agency
5. Learn budget justification and
• Balance program priorities against scarce resources
how to communicate with key
• Construct a budget submission based on the knowledge you have acquired
stakeholders and new leadership
4:00
Day One Adjourns
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4. Performance Budgeting for Government
Tuesday, June 23, 2009
Course One, Continued
Navigate the Budget Process
8:30 1:00
Continental Breakfast
Budget Execution and Reporting
• Review financial management standards governing
budget execution
9:00
• Manage to the legal availability of funds: purpose, timing
Justify Your Budget and Gain Buy-In: Building an and amount
Effective Business Case
• Align your processes with financial accounting and
• Design the “message” of your budget justification and make it reporting schedules
effective
• Understand what legislatures look for in budget justifications Integrated Wrap-Up: Drivers, Trends, Frameworks
• Update on requirements from OMB Circular A-11 and and Tactics
Departmental guidance
• Devise and stay within a spending plan
• Anticipate and respond to the “what if” scenarios: mid-year
reductions, continuing resolutions and/or budget busting
Interactive Application Session #2: Strategic
• Navigate procedures for reprogramming within
Marketing and Communications in Budget an appropriation
Justification
• Understand the different priorities and perspectives of a budget
officer and a budget examiner 4:00
Day Two Adjourns
• Anticipate the concerns of your counterparts and adjust ahead
of time
• Improve your understanding of both sides of the budget
review process
12:00
Lunch Break
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5. Performance Budgeting for Government
Wednesday, June 24, 2009
Course Two
Performance-Based Budgeting
8:30 1:00
Continental Breakfast
Develop Effective Strategic Plans and Performance
Measures to Drive Budgeting: The Critical
Success Factors
9:00
• Examine the critical success factors that link your strategic plan
Performance-Based Budgeting in Government:
to the budget
Concepts, Definitions and Mandates
• Determine your strategic priorities for linking your measures to
• Review performance budgeting concepts, definitions the budget
and mandates
• Evaluate your strategic plan and performance measures to
• Learn the key components for formulating, justifying and determine the best possible direction for integration
executing a performance-based budget
• Understand what drives the budget process in the public
sector—and how performance-based budgeting improves on
Create a Performance-Based Budget: A Seven-
those drivers
Step Process to Integrate Performance and Budget
Information
• Step 1: Develop/Align to Strategic Plan (Mission,
State of Practice in Performance Budgeting: Learn
Outcomes, Strategies)
the Different Types of Performance-Based Budgets
• Step 2: Determine Outputs (By Program) for Each Strategy
Understand the different ways that you can present performance
• Step 3: Define Activities to Deliver Outputs
information in a budget:
• Step 4: Calculate Full Costs (Direct/Indirect for Each Output)
• Example 1: Traditional Activity-Based Budgets
• Step 5: Identify Cost Efficiency Improvements
• Example 2: Strategic Plan Summary with Traditional Activity-
• Step 6: Set Performance Targets (Revise after
Based Budget
Budget Finalization)
• Example 3: Cross-Walking between Budget and
• Step 7: Presentation of the Budget Justification
Performance Plan
• Example 4: Integration of Performance Plan and Budget
• Example 5: Forecasting Performance for Different Budget Levels
4:00
Day Three Adjourns
12:00
Lunch Break
“The instructor provided a wealth
of real life examples to help explain
the topics.”
Monique Kennedy, Program Analyst, United States Department of Labor
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6. Performance Budgeting for Government
Thursday, June 25, 2009
Course Two, Continued
Performance-Based Budgeting
Elements One and Two: Program Purpose, Design
8:30
Continental Breakfast
and Strategic Planning
• Analyze your program’s mission and purpose and identify
programs with a duplicative purpose
9:00
• Examine strategic planning strengths and deficiencies
Interactive Application Session #3: Develop a
• Analyze long-term and annual performance goals and measures
Performance-Based Budget Using the Seven Steps
Framework
• Complete PART Questionnaire for your Program
Elements Three and Four: Program Management
• Create a business case for your budget request and Results
• Formulate a performance-based budget request
• Evaluate management of program goals as outlined in the
strategic plan
• Identify areas of management challenges in program stewardship
Case Study: Program Evaluation: Key Questions to
• Evaluate program success toward long-term goals and measures
Ask When Presenting a Performance-Based Budget
• Examine the Obama Administration’s focus and mandates for
data collection, reporting and use of findings 4:00
Day Four Adjourns
• Determine what type of evaluation is needed to develop the
needed information and make informed decisions about the
program
• Select specific, researchable questions that can be asked to
answer the general question
“The instructor was very
knowledgeable with great
12:00
Lunch Break
presentation skills. He adapted to
the needs of class members.”
1:00
Tim Bennett, Assistant Town Manager for Operations, Bluffton, South Carolina
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7. Performance Budgeting for Government
Friday, June 26, 2009
Course Three
Activity-Based Cost Management
8:30 12:00
Continental Breakfast Lunch Break
9:00 1:00
Introduction to Activity-Based Costing and Interactive Application Session #4: Applying ABC/
Management (ABC/M): What’s Worked for Other M in a Government: A Case Study
Organizations and What Hasn’t • Effectively utilize the tools and techniques you have learned and
apply them to a real life case study
• Understand the role of effective cost management in
government today • Apply all the ABC/M principles you learned from collecting
and reporting ABC/M information to avoiding common
• Evaluate how activity-based costing directly supports
costing pitfalls
cost management
• Walk away with a solid understanding of how you can apply
• Align cost management to the overall objectives of
ABC/M in your agency
your organization
The Way Ahead: Adapting your Organization to
Implement an Activity-Based Costing (ABC) System
ABC/M
• Evaluate the best circumstances for ABC/M
• First steps for deploying ABC/M
• Examine the ideal environment for implementing ABC/M
• Understanding ABC/M as it relates to government vendors
• Canvass different strategies for effectively implementing ABC/M
• What’s next after ABC/M?
Adopt a Framework for Cost Measurement and
4:00
Allocation and Analyze Cost Drivers Conference Adjourns
• Define cost measurement’s role in the cost management process
• Specify cost measurement objectives, activities and drivers and
choose the correct cost driver
“The instructor has a broad
• Examine a level-of-effort analysis and overhead to
overhead analysis
background to relate to federal,
state and local government with
examples.”
Sylvia Owens, Program Manager, NASA
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8. Performance Budgeting for Government
Expand About the Trainers
Lyle D. Wray, Ph.D., Senior Resource Consultant, Epstein & Fass Associates
Your Knowledge: Lyle D. Wray serves as Executive Director of the Capitol Region Council of Governments
based in Hartford, CT. He has a BA, MA, and PhD from the University of Manitoba,
Winnipeg, Canada.
Measuring and improving public services has been a key focus of Dr. Wray’s career for over
Also available for purchase is
25 years, with citizen engagement also important to his work for at least the last 15. He served
the “State and Local Government
as County Administrator for Dakota County, MN, for five years, when he led the county to
Budgeting Practices Handbook,” performance management, with monthly graphic performance reports of key results against
a comprehensive resource that budget and performance targets. He also made public deliberation part of the budget process,
takes you through all the steps that through citizen focus groups and broader public meetings. Before that, he was the county’s
Human Services Director. As County Administrator and Human Services Director he was
are hallmarks of good budgeting
directly involved a pre-paid Medicaid demonstration initiative, expert systems development for
practices. This book will show you
public health case management and supported restructuring of public health administration and
how to prepare sound budgets, do
finance. Wray previously worked with developmental disabilities services as a court monitor
strategic planning, measure your for federal court institutional reforms and deinstitutionalization for persons with developmental
performance and more. And it’s all disabilities in Minnesota. He headed developmental disabilities services in Newfoundland
presented in a clear, step-by-step and Labrador, and outcomes measurement in the Minnesota Department of Human Services.
format that makes it easy to follow
For 11 years, Dr. Wray was Executive Director of the Citizens League, a more than 50-year-old
and implement.
civic organization that identifies important state and regional policy issues, and advocates for
solutions developed through citizen research. During this period, he teamed with Paul Epstein
Learn more or purchase
and others to co-lead the Sloan Foundation funded research on citizen engagement and public
the handbook by calling performance measurement that formed the initial basis for the book Results That Matter, which
703.894.0481 or visiting features the Effective Community Governance (ECG) Model.
www.Sheshunoff.com
He was a co-author of Results That Matter (Jossey-Bass, 2006). Dr. Wray pioneered the
concept of multiple citizen roles in community improvement, which he first published in an article
for ICMA’s Public Management. Results That Matter documents citizens playing multiple roles
in numerous communities, and how governments and nonprofits support citizens in those roles,
including roles related to government performance management. More recently, he and Epstein
developed the “Community Balanced Scorecard,” which combines the community improvement
power of ECG with the strategy alignment power of balanced scorecards. Dr. Wray has also
been Director of the Ventura County Civic Alliance, a regional civic organization in California.
He also has served nationally and internationally as a consultant to government and non-profit
organizations, and he teaches graduate courses in public service outcomes measurement, e-
government, and public service reform.
John Miller, Managing Director, Arkonas Corp.
Mr. Miller is a recognized expert and leading authority in the area of performance
management and measurement. Mr. Miller has over 35 years of experience as a partner
at Arthur Andersen and in industry where he held the positions of Chief Financial Officer for
a publicly held New York Stock Exchange manufacturing company (NYSE:CIX) and for a
privately owned independent exploration and production oil and gas company. In addition,
he has held positions of corporate Director for Strategic and Operations Planning for two other
large, publicly held Fortune 500 companies (NYSE:SII and NYSE:FMC).
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9. Performance Budgeting for Government
InnoGOV’s Calendar of Events
POLICY FORUMS
The 2009 Federal Technology Policy Forum
The 2009 Federal Performance Policy Forum
Insights and Ideas to Transform Federal IT
Insights and Ideas to Transform Federal Program Management
July 15-17, 2009 | Arlington, VA
May 6-8, 2009 | Arlington, VA
Program Highlights:
Program Highlights:
• Emphasize the central role of technology to achieve citizen
• Develop a performance-based framework to achieve
transparency and satisfaction
program outcomes
• Develop and maintain a collaborative, efficient and
• Apply an objective evaluation system to measure success
secure infrastructure
• Link program results to fiscal priorities for taxpayer transparency
• Utilize new technology to promote an ongoing dialogue between
Designed for: Strategic Planning Directors, Program Managers, citizens and their government
Program Analysts, Directors, Commanders, Chiefs of Staff, Budget
Designed for: Chief Technology Officers, Chief Information
Officers, Performance Evaluators
Officers, IT Managers, IT Directors
The 2009 Federal Workforce Policy Forum The 2009 Federal Financial Policy Forum
Insights and Ideas to Transform the Federal Workforce Insights and Ideas to Transform Federal Financial Management
June 10-12, 2009 | Arlington, VA August 12-14, 2009 | Arlington, VA
Program Highlights: Program Highlights:
• Strengthen organizational capacity through strategic recruitment, • Link agency budgets with annual performance plans
development and retention • Communicate fiscal priorities to executive, legislative and citizen
• Determine the correct balance of contracted versus government- stakeholders
performed work • Manage tight budgets in this new economic landscape
• Promote improved learning, communication and collaboration
Designed for: Financial Managers, Chief Financial Officers, Fiscal
throughout government
Analysts, Accountants, Financial Management Analysts, Project
Designed for: Chief Human Capital Officers, Human Capital Analysts, Budget Officers
Planning Staff, Human Resources Managers, Personnel, Workforce
Planning Managers, Staffing Directors, Training Officers
THE 2009 GOVERNMENT PERFORMANCE SUMMIT
Innovations in Government to Deliver Results to the American People
September 23-25, 2009 | Washington, DC
The Eleventh Annual Summit Features insights for program, budget, workforce, finance, IT and acquisition managers. Coming soon
to GovernmentPerformance.org.
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10. Performance Budgeting for Government
Sponsorship In-House Training
One of the more popular vehicles for accessing the Institute’s educational offerings is the
Opportunities: 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
As a conference and training
create an intimate training atmosphere that maximizes knowledge transfer to enhance the
provider, The Performance Institute
talent within your organization.
is an expert in bringing together
leaders to share and discuss best
Customization:
practices and innovations. We
We realize that not all obstacles can be overcome by applying an “off-the-shelf solution”.
connect decision-makers with
While many training providers will offer you some variation of their standard training,
respected solution providers. 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
The Institute offers four different 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
pre-designed sponsorship packages:
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.
• Event Co-Sponsor
While the majority of on-site trainings are focused on smaller groups, The Performance
• Session Sponsor
institute also has the ability to accommodate organizational-wide training initiatives.
• Luncheon Sponsor Utilizing multiple instructors, The Institute has the capacity to deliver courses to groups of
up to 300 participants per day.
• Exhibit Booth Sponsor
Areas of expertise:
For more information on sponsorships
On-site delivery of single courses, certification programs and entire packages of
or to get started, contact Jessica specialized courses are available in the following areas:
Ward at 703-894-0481 x 215 or
• Strategic Planning
Ward@PerformanceWeb.org
• Performance Measurement
• Project Management
• Lean Six Sigma
• Workforce Management
• Performance-Based Budgeting
• Performance-Based Contracting
• Performance Reporting
• Program Evaluation
• Administrative Management
• Leadership and Change
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11. Performance Budgeting for Government
Logistics & Registration REGISTRATION
1. ONLINE at www.PerformanceWeb.org/Budgeting
VENUE & HOTEL
2. VIA FAX to 703-894-0482
Performance Budgeting for Government will be held at The Performance Institute in 3. VIA PHONE to 703-894-0481
Arlington, VA, just one block east of the Courthouse Metro stop on the Orange Line. A 4. VIA MAIL to 1515 N. Courthouse Road, Sixth Floor
public parking garage is located just inside of the building.
Arlington, VA 22201
The Performance Institute
❍ Yes! Register me for Performance Budgeting for Government
1515 North Courthouse Rd., Suite 600
❍ Register me for the following course(s) only: (choose one or two)
Arlington, VA 22201
Course 1
703-894-0481
Course 2
A limited number of rooms have been reserved at the Arlington Rosslyn Courtyard
Course 3
by Marriott at the prevailing rate of $209 until May 21. This rate is based on the
❍ Please call me. I am interested in a special Group Discount for my team
Government Per Diem and is subject to change. Please call the hotel directly and
reference code “Budgeting Week” when making reservations to get the discounted rate.
Delegate Information
The hotel is conveniently located three blocks from the Rosslyn Metro station. Please ask
the hotel about a complimentary shuttle that is also available for your convenience.
Arlington Rosslyn Courtyard by Marriott Name Title
1533 Clarendon Blvd.
Arlington, VA 22209
Phone: 703-528-2222 / 1-800-321-2211
Office Organization
www.courtyardarlingtonrosslyn.com
TUITION & GROUP DISCOUNTS
Address
The tuition rate for Performance Budgeting for Government is as follows:
Early Bird Rate Regular Rate
City State Zip
One Course $1099 $1199
Two Courses $1699 $1799
Full Training $1899 $1999
Telephone Fax
*For the Early Bird Rate, register before April 13, 2009
For more information on group discounts for Budgeting Week for Government, please contact
Email
Damian Wingate at 703-894-0481 or email him at Wingate@PerformanceWeb.org
CPE CREDIT
Payment Information
Delivery Method: Group-live Program Level: Beginner Training Form/Purchase Order
Prerequisites: None Advanced Preparation: None Check (accepted by mail only)
CPE Credits: 25 Credit Card
The Performance Institute is registered with the National Association of State Boards of Accountancy (NASBA)
as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of
accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding
sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Nashville,
TN 37219-2417. Website: www.nasba.org Credit Card Number Expiration Date
Cancellation Policy: Quality Assurance:
For live events: The Performance Institute will provide The Performance Institute strives to provide you with
a full refund less $399 administration fee for cancel- the most productive and effective educational experi- Name on Card 3 Digit Card verification #
lations four weeks before the event. If cancellation ence possible. If after completing the course you feel
occurs within two weeks prior to conference start there is some way we can improve, please write your
date, no refund will be issued. Registrants who fail comments on the evaluation form provided upon your
to attend and do not cancel prior to the event will be arrival. Should you feel dissatisfied with your learning
Billing Zip Code
charged the entire registration fee. experience and wish to request a credit or refund,
please submit it in writing no later than 10 business
For webinars: The Performance Institute will provide
days after the end of the training to: Please make checks payable to: The Performance Institute
a full refund less $50 administrative fee for cancel-
lations four weeks before the event. If cancellation The Performance Institute: Quality Assurance Priority Code: P715-WEB
occurs within two weeks prior to conference start 1515 N. Courthouse Road, Suite 600
date, no refund will be issued. Registrants who fail Arlington, VA 22201
to attend and do not cancel prior to the meeting will Note: As speakers are confirmed six months before
be charged the entire registration fee. Discounts
the event, some speaker changes or topic changes
• All ‘Early Bird’ Discounts must require payment at time of registration and before the cut-off date in order to
All the cancellation requests need to be made online. may occur in the program. The Performance Institute
receive any discount.
Your confirmation email contains links to modify or is not responsible for speaker changes, but will work
cancel registrations. Please note that the cancellation to ensure a comparable speaker is located to partici- • Any discounts offered whether by The Performance Institute (including team discounts) must also require
is not final until you receive a written confirmation. pate in the program. payment at the time of registration.
• All discount offers cannot be combined with any other offer.
Payment must be secured prior to the conference. If If for any reason The Performance Institute decides
payment is not received by the conference start date, to cancel this conference, The Performance Institute • Discounts cannot be applied retroactively
a method of payment must be presented at the time of accepts no responsibility for covering airfare, hotel
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registration in order to guarantee your participation or other costs incurred by registrants, including
at the event. delegates, sponsors and guests.
12. About The Performance Institute
Called “the leading think tank in performance measurement for government” on
OMB’s ExpectMore.gov, The Performance Institute has been a leader in Performance
Management training and policy since the 2000 administration transition. As
part of the Government Performance Coalition, a group of good government
organizations, the Institute worked in 2000 to deliver recommendations to the then
new administration on what would become the President’s Management Agenda.
In 2009, the Institute is leading Innovations in Government: From Transition
to Transformation, or InnoGOV.org, a collection of forums, research and
recommendations to bring insight and transformation to the federal government. The
goal of InnoGOV.org is to centralize the importance of performance, accountability
and transparency in government and to disseminate the leading best practices to
government managers.
The Performance Institute has published several research reports regarding
performance management initiatives and trains over 10,000 government managers
per year on performance-based topics. Dedicated to improving citizen services and
taxpayer transparency, the Institute uses a best-practices foundation to deliver the most
effective and tested methodologies for improving performance.
For More Information, Visit Our Website at
www.PerformanceWeb.org