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IDENTIFY PROGRAMS and SERVICES “What exactly do we do and what does it cost?” 1. Have departments develop their own “program” inventories – comprehensive list of “what we do” Service, product Mandated, not mandated Internal or external users 2. Why develop a program inventory? Identify external and internal users, end products/services and better manage workloads and workforce Convey “what we do” in a more meaningful way for staff, administration, elected officials and citizens Framework to understand how resources support “what we do” Budgetary tool when making choices about distribution of resources 3. Key questions to ask when defining programs a. WHO are you doing the activity for? b. HOW is it funded (is someone paying for it)? c. What TYPE of service are you providing? d. HAS someone told us we “have to do it?” e. IS there an end product as a result of doing it? f. IS there someone outside the organization that does the same thing? 4. How much does it cost to do what we do? Direct salaries Fringe benefits and employment costs Services and supplies Facilities and equipment (depreciation?) Share of departmental administrative costs Cost of internal service processing departments o Purchasing o Budgeting o Personnel o Risk management o Janitorial and other building related costs o Payroll o Accounts payable o Accounting and reporting o Information technology o Cash management