Budget Integration
Implementation of Performance Counts! continues to be a multi-phased effort. The first phase was to work with pilot and subsequently all departments in development and reporting of performance measurement information under the common Performance Counts! framework. Phase II is to work with departments to align their Performance Counts! programs and their budget to understand resources invested and results achieved. Specifically, the purpose of the Phase II alignment effort is to achieve three objectives:
- Align Performance Counts! programs and budget reporting to answer “What resources are invested to achieve what results?”
- Integrate the use of performance measures into management decision-making, resource allocation, service and process improvement efforts, organizational priorities
- Incorporate performance result data and trends into annual County budget discussions. Use performance results as a factor in budget decisions and use the budget planning as a forum for reviewing results.
Over the next two fiscal years, the CAO working with departments and the Auditor-Controller will work to align Performance Counts! programs and budgets to provide integrated performance and financial results.
A second element of the budget integration effort is to integrate Performance Counts! reporting with performance report included in the Children and Families Budget. The goal of the Children and Families Budget is to measure and communicate the affect County programs are having, both individually and collectively, on improving the lives of children and families as measured by the five Board-approved outcomes:
- Good Health
- Safety and Survival
- Economic Well-Being
- Social and Emotional Well-Being
- Education and Workforce Readiness
The Children and Families Budget (CFB) highlights those services directly benefiting children and families in Los Angeles County, including:
- Provides a program performance budget to measure progress and link actual budget allocations, expenditures, and funding sources.
- Identifies the intervention strategies and efforts of individual departments and multi-departmental initiatives, including collaborative initiatives with County contractors and community partners, for children and families
- Serves as a decision-making tool for the Board, Departments, and community to identify the changing needs of children and families and make informed policy decisions on their behalf.
For those departments that are involved in the CFB, the Chief Administrative Office recognizes the need to work with departments to reconcile and align Performance Counts! and the program performance measures included in the C&FB for 2006-07. Beginning with the 2006-07 budget, the C&FB will also be using Performance Counts! terminology for performance measure reporting.
The following documents provide additional information on budget integration:
Phase II Budget Integration Instructions – These instructions have been prepared by the CAO and Auditor-Controller to provide guidance to departments on how to align their budget and Performance Counts! programs within the new eCAPS financial system. Related training materials in a powerpoint presentation are also available from this link.
CAO Memo on Phase II Alignment – This memo provides an overview of the Phase II process, identifies the departments that will be participating in the Phase II process, and a general timeline for the effort.
Children and Families Budget on County’s Website – The FY2005/06 Children and Families Budget can be accessed via the County’s website and downloaded in a PDF format.
Linking Performance Counts! to Budget (DPSS Presentation) – The Department of Public Social Services was one of the original departments that piloted the methodology for aligning Performance Counts! programs and budgets. A copy of the presentation that the DPSS used in training its managers and staff is available.
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