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How did the State decide on the number of objectives?
DATE POSTED | Friday, April 6, 2012
In order for PPBB to provide transparency and meaning to decision makers and the public, it needs to be manageable. Research of other states that have moved to performance-based budgeting revealed that a limited number of objectives and performance measures are very important.
Why does an activity need to tie at least 25% to an objective? How was that number determined?
DATE POSTED | Friday, April 6, 2012
The PPBB design ensures that only activities with a significant tie to an objective will be linked to that objective. The selection of 25% was simply to prevent an activity from tying to more than four objectives and to ensure this design element holds.
How do I know if my activity ties to an objective or not?
DATE POSTED | Friday, April 6, 2012
First, understand that this is not completely black and white and there will be grey areas. Our recommendation is to first look at all the possible objectives your activity might tie to. If it looks like the activity might tie to more than one objective, look at the benchmarks to see if it fits more closely with one than the other. If your activity ties to more than one objective, you will need to determine how much of your efforts should tie to each. Remember that it must be at least 25% to make the tie. This is challenging and we are trying to maintain consistency. Please coordinate with your budget analyst.
What if my activity does not tie to any of the established objectives?
DATE POSTED | Friday, April 6, 2012
First, do not panic. We expect that some activities will not be able to tie to one of the objectives. In order to account for all budgeted funds, we set up an "other" objective in each core function. If the activity does not tie to a defined objective, you should link it to the "other" objective in the core function that most of your Department/ Division's activities tie. Again, for consistency purposes, we strongly suggest you coordinate with your budget analyst.
Agencies have been asked to provide up to three performance measures for each activity. If an agency links an activity to a benchmark, does the benchmark count as one of the three performance measures?
DATE POSTED | Friday, April 6, 2012
For each activity, agencies should try to develop up to three performance measures, not counting applicable benchmarks. It is possible that an activity will have a performance measure that is the same or very similar to the benchmark. This is acceptable but still needs to be tracked in direct connection with that specific activity.
Benchmarks appear very broad and are outside the direct control of my agency. How can we be held accountable for things we cannot control?
DATE POSTED | Friday, April 6, 2012
Benchmarks are intended to measure how well the State of Nevada is doing at achieving over-arching objectives. By design, most are not controllable entirely by any single State Agency. In fact, many are not controllable by State government. State agencies can and should contribute towards the achievement of all benchmarks.
If a program is mandated, but the agency spends less than 25% of their time/funding on the activity, should it be considered an activity or rolled up into another activity?
DATE POSTED | Friday, April 6, 2012
If the activity can be tied to another activity through the tasks performed, the two activities should be combined. However if the activity is distinct and cannot be tied to another activity it should be listed as a separate activity. The 25% threshold does not apply in determining a primary activity (or else an agency could not have more than four activities). The 25% threshold applies to determining if an activity links to an objective.
Does Grant/Sub-grant management qualify as a primary activity or support activity if the associated staff only deals with awards, reimbursement, federal guidelines/compliance, and is not directly related to the activities that the sub-recipient is performing?
DATE POSTED | Friday, April 6, 2012
If the granting activity supports one to two primary activities, it should be included within those activities. Otherwise, it’s a support activity under fiscal or administration.
How should agencies record activities related to a board/commission?
DATE POSTED | Friday, April 6, 2012
The activities related to a board and/or commission should be included with the primary and/or support activities their tasks contribute to. Agencies will more than likely not have a specific activity for the Board/Commission.
What Core Function do I place my support activities in?
DATE POSTED | Friday, April 6, 2012
We are asking that support activities be attached to the support objective in the core function where the majority of your activities are located. For example if 60% of your primary activities are linked to the health core function, you should tie your support activities to the health core function as well.
What types of expenditure qualify as pass through?
DATE POSTED | Friday, April 6, 2012
All payments made from one state executive budget account to another state executive budget account (including any department cost allocations) should be considered a pass through by the paying account except the following:
1. Payments to NSHE
2. Statewide Internal Service Fund charges should be charged to the appropriate primary or support activity (e.g. EITS billings and assessments, DHRM assessments, motor pool charges, SPWD [formerly B&G] charges and rent, SWCAP, AG Cost Allocations)
3. Transfers or payments made to non-executive budget accounts
4. Payments or subgrants to any non-state entities (local governments, non-profits organizations, etc)
All of the above costs should be mapped to the agency activity, the subgrant, transfer or payment supports.
The NDOT Radio and DPS Dispatch cost allocations should be considered pass throughs by the paying budget accounts.
How should accounts record funds from pass throughs?
DATE POSTED | Friday, April 6, 2012
Accounts receiving the funds should record the funds in the activity the funds are supporting (either a primary program activity or a support activity).