ࡱ> Xy`q .bjbjt+t+ AA']$ $ $ 8 8 8 8 8p < 8 :t((t"R$j:l:l:l:l:l:l:$+=?:$ 6%\R"6%6%:F& tF&F&F&6%^:$ j:8 8 6%j:F&F&.v $ j:x fL8 8 %n8  A Summary of Phase 1 and Phase 2 Pilot Projects A review of the proceedings of the expert panels, costing of support services and costing methodologies September 18, 2001, As approved by the OMBI Steering Committee, Project Manager, Municipal Champions, Expert Panel Leads, and Treasurers Group ONTARIO MUNICIPAL CAOs BENCHMARKING INITIATIVE SUMMARY OF PHASE I AND 2A REPORTS TABLE OF CONTENTS PREFACE Page 4 EXECUTIVE SUMMARY Page 5 1. BACKGROUND 1.1 The Chief Administrative Officers Benchmarking Vision Page 7 Page 6 1.2 Initiative Context Page 7 1.3 Initiative Organization Page 8 1.4 Phase I and Phase 2A Reporting Structure Page 10 1.5 OMBI Organizational Structure Page 11 PHASE 1 AND 2A METHODOLOGY 2.1 The Seven Step How To Benchmarking Methodology Page 13 PHASE I AND PHASE 2A RESULTS 3.1 Confirmation of Phase I and Phase 2A Methodology Page 16 3.2 Development of Performance Criteria and Measures Page 17 3.3 Service Activity Mapping Page 18 3.4 Zones of Best Practice Page 19 3.5 Development of Databases Page 19 3.6 Development of Trust, Teamwork and Co-operations Page 20 3.7 Ontario Municipal Benchmarking Initiative Conclusions Page 20 3.8 Ontario Municipal Benchmarking Initiatives Limitations Page 20 INDIRECT SUPPORT COSTS 4.1 Overview of Indirect Support Costs Page 22 4.2 About the Service / Process Framework Page 24 4.3 Recommendations / Next Steps Page 29 5. COSTING METHODOLOGIES 5.1 Overview of Costing Methodologies Page 33 5.2 Discussion of Costing Methodologies Page 34 5.3 Limitations of Traditional Municipal Financial Allocations of Indirect Costs Page 36 5.4 Types of Municipal Costs Page 37 5.5 Report Recommendations re Infrastructure Costing and Asset Management Page 39 6. RECOMMENDATIONS Page 41 7. APPENDICES (Phase 1 and II Expert Panel Reports) PREFACE This report is only a small part of the overall works of the Ontario Municipal CAOs Benchmarking Initiative (OMBI). To better present the overall scope of the work of the OMBI, additional reports are listed below in the following format: Volume 1: Ontario Municipal CAOs Benchmarking Initiative Summary (this report) Part 1 Summary of Proceedings of Expert Panels on Roads, Long-Term Care, Emergency Medical Services, Solid Waste Management, Water and Waste Water Part 2 Summary of Indirect Costing and Costing Methodologies Volume I Appendices: Expert Panel Reports Appendix A: Roads Expert Panel Appendix B: Long Term Care Expert Panel Appendix C: Emergency Medical Services Appendix D: Water and Waste Water Appendix E: Waste Management Appendix F: Indirect Costs/Support Services Appendix G: Costing Methodology Volume II: Project Charter and Work Plan Volume III: Environmental Scan and Project Framework Volume IV: Interface with the Ontario Municipal Performance Measurement Program. (Pending) An effort of this magnitude does not happen without the talents of a number of very special people. The Municipal CAOs would like to acknowledge the enthusiastic participation of the expert panel members who brought many diverse opinions and options to a concise report. We would also like to acknowledge the support and vision of the CAOs Benchmarking Steering Committee who provided the project framework and skilled leadership in its completion. EXECUTIVE SUMMARY The Chief Administrative Officers (CAOs) of Ontarios Regional Governments, together with their colleagues from many of the Provinces major districts, counties, cities and towns, have committed themselves to an ongoing service based performance measurement and benchmarking initiative. To this end, the CAOs adopted a three phase approach in implementing the benchmarking initiative with the assessment of the following four municipal services: Phase 1: Long-Term Care and Roads Operations. Phase 2A Land Ambulance/Emergency Medical Services (EMS); Water Treatment and Distribution, Wastewater Collection and Treatment, and Solid Waste Management. Phase 2B includes a more comprehensive in depth analysis on direct service costs in the above areas. Phase 2C of the initiative focuses upon the development of a common activity based costing (ABC) methodology for allocating indirect administrative support costs to the benchmarked services. Phase 3 includes developing an enterprise style data warehouse to streamline the collection, analysis and use of benchmark performance data. A standard seven-step how to service-benchmarking methodology was developed during the Road Operations and Long-Term Care pilots of Phase 1 Expert Panels. This methodology was refined through the activities of subsequent benchmarking expert panels based on the dedicated work of municipal staff. Through a series of facilitated workshops, each Expert Panel contributed service delivery, service activity based costing (ABC), and performance measurement experience and expertise to the benchmarking process. Each Expert Panel has evaluated the requirements for excellence in their respective service delivery area and according to basic performance criteria agreed upon by its members. These criteria follow accepted measures of efficiency, effectiveness and community impact to achieve the highest levels of reliability, customer satisfaction and economic/financial system efficiency. Each Panel developed service-activity mapping to provide a common understanding and logic for defining the services appropriate to their respective delivery channel. These services vary from those in constant use by a wide cross section of the public (Roads and Waste Management) to those targeted to specific populations and specific times of crisis (Long Term Care and Emergency Ambulance). Performance indicators of efficiency, effectiveness and community impact were designed, and their relationships to each other, in terms of cost and quality management were considered and documented. Rather than define a narrow and limiting benchmark these measures evolved into broader zones of best practice with wider applicability. In future benchmarking cycles, operational performance data from municipal financial and information systems will be used to populate the zones. The Expert Panels have designed these Performance Zones using the efficiency, effectiveness and community impact performance indicators. These zones move beyond an examination of isolated cost performance variables or quality performance variables. Instead, they integrate all the key aspects of service delivery excellence into an overall sense of value based performance measurement. A series of overall recommendations appears at the end of this report (see Section 6 Recommendations). In addition, the Conclusions/Recommendations of each expert panel can be found in the Appendices to this report. background 1.1 The Chief Administrative Officers Benchmarking Vision The Chief Administrative Officers (CAO's) of Ontarios Regional governments, together with their colleagues, from many of the Provinces major cities, counties and towns have committed themselves to an on-going service based performance measurement and benchmarking initiative. The CAOs view benchmarking as a powerful productivity enhancement tool designed to provide comparisons of service efficiency, effectiveness and community impact performance across participating jurisdictions. They anticipate that their benchmarking initiative will, over time, yield quantifiable best practice zones of cost/quality performance that can be emulated by participants. Of equal importance, the initiative will equip each participating municipality with the tools needed to evaluate its own performance against itself on an on-going basis. The brainstorming dialogue, among municipal service delivery practitioners, that characterizes this benchmarking initiative will, in and of itself, yield service delivery insights and improvements over time. The CAOs are committed to an annual benchmarking cycle that will be integrated into municipal business planning, budgeting and public reporting cycles. Benchmarking and performance measurement is evolving into a powerful and valued continuous improvement management tool for the participating municipalities. 1.2 Initiative Context This service benchmarking initiative is an iterative process. While fully realizing the continuous improvement potential inherent in the benchmarking process, the CAOs caution readers against the casual use of the early performance results presented in this report to create superficial score cards that arbitrarily rank municipal service delivery performance across the Province. The CAOs benchmarking exercise is focussed on developing a diagnostic service delivery management tool, not a one size fits all scorecard. The creation of well designed accountability oriented performance results will require further data standardization across the municipal sector before they can be considered viable. In the absence of a standardized data collection and reporting methodology, a comparative score card based performance system can be problematic and misleading. Service delivery benchmarking must recognize the diversity of municipal circumstances as well as the varied complexities of service delivery underlying performance data. Successive cycles of benchmarking will strengthen the process, refine the participants understanding of the data and lead to the effective emulation of identified best practices. 1.3 Initiative Organization This benchmarking initiative is proceeding on the basis of three phases over the next several years (Figure 1-1). In Phase 1, completed in 1999, efforts were focused upon the development and application of a five step, practitioner-based methodology on two municipal programs: Road Operations & Maintenance; and, Long-Term Care. This first phase of the initiative established the basis for the further, more comprehensive, assessment of these two programs. (Figure 1-1, Phase 2B). The Phase I work also established the benchmarking methodology for application to other municipal programs.  Figure 1-1: The Phases of the Benchmarking Study The Big Picture Plan Four additional municipal programs have been assessed using this unique methodology. Between December 1999 and April 2000, solid waste management, water treatment and distribution; waste water collection and treatment; and land ambulance (EMS) services have undergone their first cycle of benchmarking (Figure 1-1, Phase 2A). It is anticipated that further, more comprehensive, work will be completed on these four services in the Phase 2B component of the benchmarking program. Phase 2C of the initiative focuses upon the development of a common activity based costing methodology for allocating indirect administrative support costs to the benchmarked services. (Figure 1-1, Phase 2C). This work is currently being undertaken by senior financial services staff selected from each of the participating municipalities. Their work is proceeding in parallel with the Phase 2A and 2B studies. This work has an impact on the overall cost of services benchmarked in the Phase 2A & 2B analyses of direct service delivery costs. The third phase of the CAOs benchmarking program will focus upon the design of a common benchmarking enterprise style activity based costing technology platform. The activity based costing data model must be designed with a view to mirroring the service activity mapping developed by the expert panelists. This automated computerized approach will serve to streamline the ongoing collection, analysis and use of benchmarked performance data generated from participating municipalities throughout the province. A third party could undertake stewardship of the database and arrangements made for automated data capture and access by respective municipal staff. Phase 1 and Phase 2A Reporting Structure Timely reporting and feedback is essential to the successful management of any large initiative. This is also true for the Ontario Municipal CAOs Benchmarking Initiative. Figure 2-2 shows the overall reporting plan for the Expert Panels in Phase 1 and Phase 2A. Phase 1, 2A Elements EMBED Word.Picture.8  Figure 2-2 Ontario Municipal CAOs Benchmarking Initiative Reporting Structure There are in total seven different panels that have generated seven municipal benchmarking reports over the past two years. This information is summarized below in Table 1: Overview of the Expert Panel Reports. This provides an overview of the organization of the work completed in the various phases of the project, the authors of the reports, and the dates published: TABLE 1: OVERVIEW OF OMBI EXPERT PANEL REPORTS Expert Panel Name Area of StudyPhaseAuthorshipDate PublishedLong Term Care Expert PanelNursing and Personal Care1Proctor and Redfern Ltd. April 1999Roads Expert PanelRoadway Operations and Maintenance1Proctor and Redfern Ltd.April 1999Emergency Medical Services Expert Panel Land Ambulance Services 2AEarth Tech Canada, Inc. May 2000Solid Waste Expert PanelResidential Curbside Source Separated Collection and Processing 2AEarth Tech Canada Inc. May 2000Water and Waste Water Services Expert panelWater Transmissions and Wastewater Collection2AEarth Tech Canada Inc. May 2000Municipal Treasurers GroupInternal Support Services Profiling2CGHK International (Canada) Ltd. April 30, 2000Municipal Treasurers GroupCost Allocation Methodologies and Treatment of Fixed Assets2CCN WatsonApril 30, 2000 OMBI Organizational Structure Strong project management is essential to any major change or collaborative initiative. The Ontario Municipal CAOs Benchmarking Initiative is no exception to this rule. OMBI's organizational structure has evolved to where it may be considered one of the project's key strengths. This structure revolves around the contributions of a number of expert panel focus groups, managed and coordinated by a Project Manager and Coordinating Committee. The Project Manager and Coordinating Committee in turn receive direction from a steering committee comprised of municipal Chief Administrative Officers. The Steering Committee is accountable to Chief Administrative Officers of participating Municipalities. This organizational structure is show graphically below in Figure 1.5:  Figure 1.5: OMBI Organizational Structure 2.0 PHASE 1 AND 2A METHODOLOGY 2.1 The Seven Step How To Benchmarking Methodology Within the context of the overall service benchmarking initiative, each Expert Panels work is based upon a common methodology. This standard seven step how to service-benchmarking methodology was developed during the Phase 1 Pilot Studies. This methodology was further refined and then applied for the purposes of EMS and Waste Management Benchmarking in Phase 2A. The exercise was forward looking and participants now have the opportunity to design their management systems in ways that support standardized benchmarking and performance measurement data requirements. The seven-step approach is driven by an Expert Panel comprised of municipal staff. Through a series of facilitated workshops, the expert panel contributed service delivery, service activity based costing, and performance measurement experience and expertise to the benchmarking. The Expert Panel progressed through the methodology in the following sequence: Selection and Profiling of Programs for Benchmarking is the first step to understanding the scope of the services provided. Distinguishing program components from sub-components is important to developing a shared understanding of a common benchmarking framework. This facilitates joint understanding necessary in defining quality and costing objectives. Developing Service Profiles helps provide a common understanding and logic by establishing a consensus on a service delivery path. This path begins with the customers original demand for service and finishes with the actual consumption or use of the service itself. Each municipality varies according to a range of operational factors (e.g. urban density). Use of a logic model helps identify common services, sub-services and activities, and the common goals and expected outcomes at each level. This facilitates the creation of meaningful performance indicators. It also helps maintain focus at an appropriate level of detail. Combining activity based costing techniques with the performance indicator results in relevant information about the use of time, materials and other resources necessary to deliver the service in the time and manner required by the customer in a reliable manner, and to customer specifications. Panel members develop an appreciation of the potential costs of delivering quality service. The activity mapped service path could serve as the basis for future municipal activity based costing systems for the delivery of these services. Collect and Analyze the Data Activity-based cost accounting protocols provide data on direct service activity costs, and in the future will provide data on indirect service activity costs. These costing protocols serve as the basis for a future common activity based costing system for all service in Phase 1 and Phase 2 of the OMBI benchmarking initiative. Due to the range of services and the differing historical context of these services, data for the purposes of this exercise was derived from a variety of sources, including both the high level provincial local services data and local data sources. Data from the performance indicators of efficiency, effectiveness and community impact provide data for the services in each expert panel. Data control measures help ensure proper procedures have been followed and that the data results in valid and reliable measures of performance. Performance Zones were designed using the data collected on efficiency, effectiveness and community impact performance indicators. In future benchmarking cycles, operational performance data from municipal financial and operational information systems will be used to populate the zones. This data reveals the relative performance of the participants within a predetermined parameters of performance excellence. As the number of participating members increases these zones will become more robust. Assess Best Practices of the most successful performers in the Performance Zone of excellence. Adopting an apples to apples approach, panelists drill down to determine polices, practices and protocols responsible for the best practices. Results must be carefully interpreted in according to differences in urbanization, wage differentials, and different standards for service targets. The innovations employed by the jurisdictions occupying the Performance Zone will be fully developed over time recognizing that the transition to municipal management delivery of some services is still underway. Develop Emulation Strategies Once best practices have been identified, participants can select those practices with the most relevance to their own unique circumstances. An action plan should be formulated. This requires clear, specific, measurable short and long term objectives, and the tasks, timelines and responsibilities of key players to make it happen. Documentation is crucial, as is monitoring changes in performance over time. Regular meetings and reports will assist in institutionalizing the benchmarking process. Evaluation of each benchmarking cycle provides for ongoing improvement of the benchmarking process. This is very important for those who elect to benchmark the same service at some point in the future, or other related services. While we can all learn from our own mistakes, most people would agree it is preferable to learn from the experiences of others wherever possible. In order to test the validity and practicality of the performance indicators and the best practices framework that has emerged from the work of the expert panel, a data test pilot was designed and implemented. Participating municipalities as well as the Ministry of Health (EMS) provided geographic, financial and demographic data sufficient to complete preliminary tests of these models to create the best practices benchmarking zone. The data test pilot demonstrated that the data required to populate the indicators and the resulting model can be made readily available, for the most part, and that future data refinements will improve the precision and validity of the outputs. These refinements and financial data cleansing will help ensure apples to apples unit cost comparability across participants in future benchmarking cycles. It should be noted that this represents an iterative cycle of ongoing process improvement rather than a sequential operation noted above. This ongoing cyclical nature of the OMBI benchmarking process is shown below in Figure 2-1: Benchmarking. A 7-Step Ongoing Process. It also establishes benchmarks from the comparative assessment of performance demonstrated by each participating city or municipality. These internally derived best practice zones provide for the critical assessment of service delivery practices and the strategies that can be employed to emulate them. Figure 2.1: The OMBI Seven Step Benchmarking Method: 3.0 PHASE I AND PHASE 2A RESULTS 3.1 Confirmation of Phase 1 and Phase 2A methodology. An essential result of the Phase 1 and phase 2A Pilots is the confirmation of the Phase 1 and Phase 2A methodology. Having tested this methodology with each Expert Panel (see Table 1), OMBI is pleased with the overall flexibility of the methodology in meeting the needs of very different service providers and expert panels focus groups. The 7 Step Benchmarking methodology confirmed by the Phase 1 and Phase 2 Pilots consists of the following steps: select programs and services for benchmarking using municipal staff in expert panels develop service profiles mapping services, sub-services and activities and the performance indicators at each level ; collect and analyze the data on efficiency, effectiveness and community impact measures. establish the performance zone that graphically designates the best performers; assess the service and delivery practices of the benchmarking participants which occupy the performance zone so that low cost/high quality performance can be defined and emulated, evaluate the benchmarking process and the opportunities for improvement. This benchmarking methodology is unique in that it relies on input from service delivery practitioners selected by the respective participating municipality. Combining activity based costing with logic models to outline priorities and performance objectives results in benchmarks from the comparative assessment of performance demonstrated by each participating municipality. These internally derived performance zones provide for the critical assessment of service delivery practices and the strategies that can be employed to emulate them. For a more complete discussion of service OMBI benchmarking methodology see the OMBI Environmental Scan/ Framework for Benchmarking. 3.2 Development of Performance Criteria and Measures In addition to the development and validation of a successful benchmarking methodology, OMBI has produced consensual indicators of performance management. The Project Team established proposed service efficiency, effectiveness and community impact performance indicators based upon the following definitions: Service Efficiency: An expressions of service quality of cost per unit of service Service Effectiveness: An expression that is outcome based. Community Impact: An expression related to the supply Vs, demand for a service within the community. The following table summarizes the Excellence criteria used in evaluating each service within the five Expert Panels. (A more comprehensive summary of each Expert Panels criteria and methodology can be found in the Appendices at the end of this document). PERFORMANCE CRITERIAEXPERT PANELEFFECTIVENESSEFFICIENCYCOMMUNITY IMPACTEmergency Medical Services90th percentile Response time to Life Threatening Call (Code 4)-Cost Per Vehicle HourVehicle Unit Hour Utilization as a % of ALS Call Response Long Term Care Nursing Hours Index Nursing hours per resident/CMI Nursing Care Index; (Nursing hours, Nursing Admin and nursing materials/ total resident days -Resident days in Region/Municipal LTC facilities / # of citizens > 75 year of age -Residents days, all LTC facilities in Region/Municipality/# of individuals > 75 years -# of resident days all facilities/resident days (all facilities) + # of applicants on waiting listRoadways OperationAverage system adequacy Road surface qualityCost per lane-km-Demand vs. system capacity (vehicles/capacity>0.9) Waste ManagementKg per household diverted Kg per capita divertedCosts per household Costs per capita-Total greenhouse gas emissions (total of all collection, processing and disposal components)Water Distribution and Waste WaterOutcome based condition of assets that are an indication of the reliability or level of service (e.g. unaccounted for water ) Costs and service quality per unit of service (eg.per kilometer of sewer pipe)-Meeting the public's expectations (e.g. service interruptions, basement flooding, drainage blockages) TABLE 3-1: SUMMARY OF PERFORMANCE CRITERIA FOR EXPERT PANELS A summary of efficiency, effectiveness, and community impact indicators for Phase 1 and 2A In the services examined in this benchmarking initiative, these measures can be seen as a combination of financial/economic performance indicators, quality of service performance indicators, and customer service performance indicators. When combined, these features allow service providers considerable insight into what constitutes an effective zone of best practice with respect to the measures of economic efficiency and customer satisfaction that are described above. It is important to realize that just as each service area examined has a unique set of performance requirements that have evolved through public discourse and dialog, each municipality has developed their own standards with respect to response times, cycle times, error rates, to meet the expectations of their stakeholders. These performance indicators, and the powerful management relationships and trade-offs between them, are the conceptual building blocks that were used to design an ongoing performance zones model of performance for each of the services in this cycle of OMBI benchmarking. 3.3 Service Activity Mapping A third key result of the Phase 1 and Phase 2A Benchmarking Pilot Projects has been the development of the agreement on and mapping of service activities. Activity maps were developed by each of the expert panel based on knowledge of activities supplied by their members and member organizations. First, the service area was profiled to determine the key components of the area of service. Then, expert panel members have developed more detailed service maps according to the activities key to that particular service. It is expected that agreements on the services profiled and the activities of the sub components will be even more important in more detailed activities of Phase 2 B. Selected profiles of services provided and mapping of service activities can be found in Appendix C (Emergency Medical Services). 3.4 Performance Zones The fourth result of OMBI benchmarking Initiative is the development of performance zones. Fundamentally, the performance measures can be seen as a combination of financial/economic performance indicators, quality of service performance indicators, and customer service performance indicators. When combined, these features allow service providers considerable insight into what constitutes an effective zone of best practice with respect to the measures of economic efficiency and customer satisfaction listed in section 3.2, Development of Performance Criteria and Measures. Just as each service area examined has a unique set of performance requirements that have evolved through public discourse and dialog, each municipality has developed their own standards with respect to response times, cycle times, error rates, to meet the expectations of their stakeholders. Once costing methodology protocols are more fully developed and applied in-depth in the next phase, the zones of performance designed by the panel will help identify innovative service providers. The management and delivery practices of these innovative service providers can then be analyzed, reviewed and eventually emulated to improve service cost and/or quality across the province. In addition, as more municipal partners participate in OMBI benchmarking over time, the reliability and validity of the data should increase, and result in true best practices in the municipal sector. In order to correctly understand and interpret the respective zones of best practice the reader is referred to the relevant section in each of the respective Expert Panel reports noted in Table 1. Two examples of a potential best practices zone of performance are shown in Appendix E. 3.5 Development of Databases A fifth positive outcome is the development of the expert panel databases, representing shared data, supporting technologies, and data capture protocols. This is an important step in developing a firm foundation for the development of more sophisticated data warehouse in Phase 3. This essentially shows that given the appropriate resources and information about user requirements, the development of a shared data warehouse is doable. This will be crucial to providing ease of access to the data, and on updating the data on a regular basis in future years. 3.6 Development of Trust, Teamwork, and Cooperation The sixth and perhaps most important outcome of this exercise has been the development of trust, co-operation and a can do attitude among the various partners of the Ontario Municipal CAOs Benchmarking Initiative. While not traditionally thought of as a tangible outcome, the development of this trust and sense of teamwork is the glue that holds all aspects of the benchmarking initiative together. The importance of a strong management structure is recognized in the overall recommendations addressing ways to further improve upon the existing strengths. 3.7 Ontario Municipal CAOs Benchmarking Initiative Conclusions The Phase I and Phase 2A Pilot have produced a number of important outcomes for municipal benchmarking. First, OMBI has developed a common methodology to investigate municipal performance and recommend best practices. Second, OMBI has developed a consensus among municipal partners on the identification of specific performance indicators on which to develop further benchmarking cycles. A third outcome is the development of common service delivery process maps for each of the service delivery areas examined by the respective expert panels. Fourth, the acceptance of "performance zones" for municipal services have established the preliminary steps upon which future benchmarking efforts can develop best practices in the municipal sector. The methodology gives due regard to both unit costs of each service and the quality of service being provided. The analysis, which has led to the establishment of the benchmark framework presented, is based upon a different source of data for different lengths of time. The data for of LTC care facilities and Roadway Operations focused on a single years data (1997). Data for Emergency Medical Services was based on data supplied by the Ministry of Health for 1996 and 1998. Waste Management data collected and analyzed was for 1998. It is recognized that increasing sample size will provide more reliable results with better confidence levels. Benchmarking using multiple years data will offer larger sample sizes to strengthen best practices hypotheses and will also highlight trends in service delivery over time. 3.8 Ontario Municipal CAOs Benchmarking Initiative Limitations As municipalities assume a greater role in the delivery of services previously delivered at the provincial level, differences in benchmarking results across performance zones will, in part, be attributed to management performance. Legitimate performance differences will emerge depending on the models opted for in delivering the service, the management of assets and human resources and other operational deployment strategies put in place. Differences in performance results will also be attributable, in part, to uncontrollable variables such as the size of the municipality, its relative urbanization, the age demographics, fluctuations in population as in resort areas and economic characteristics of its population. In order to understand the magnitude of these uncontrollable factors, more detailed analysis may be beneficial. In some cases the Expert panels have already identified variables relevant to interpreting performance within their area of expertise. An understanding of the origins and implications of these differences may be helpful to increase the broadest possible relevance of these findings everyday practice. Comparisons of results over time will result in greater confidence that these results represent specific operational practices rather than chance factors. Future iterations of Municipal benchmarking may attempt to normalize performance data to reduce the impact of these uncontrollable factors. Time-series comparisons of a given jurisdictions results against its own historical performance will not face the same degree of complex uncontrollable factors as will comparisons across jurisdictions. A final limitation on the power and precision of benchmarking involves municipal financial information systems. ABC-friendly municipal general ledgers and accounting structures - including Enterprise style time & labour costing systems do not currently exist in most municipalities. ABC will need to be developed and standardized across jurisdictions to support service benchmarking and performance measurement. Apples to apples financial data are a must. Specific description of the quantitative evaluation methods used in the analysis of data can be found in each of the detailed Expert Panel Phase I and Phase II Reports noted in Table 1. 4.0 indirect (SUPPORT) Costs 4.1 Overview of Indirect Support Costs Throughout North America, municipalities have recognized the need to search for better ways of providing services to the public thereby achieving greater accountability. To accomplish this end, many municipalities are profiling their services, increasing understanding of what it means to achieve truly excellent performance, and sharing information aimed at improving services across the municipal sector. The Municipal CAOs Benchmarking Initiative is a cooperative effort by 14 Ontario Municipal CAOs to establish meaningful performance measures and identify best practices. Over the last three years, their efforts have focused on front-line services such as Long-Term Care, Road Operations, Solid Waste Management, Water and Wastewater Management and the Ambulance Service. For each of these areas: Services were defined; Major activities and outputs were identified; Performance measures tracking efficiency, effectiveness and quality were created; Cost and performance data were collected; Final results were calculated and reported; and Possible best practices were identified. The final results for these services were limited by the fact that only the direct costs were used. To determine the full cost of any front-line service, the costs of indirect support services must be included. As a result, the Municipal CAOs decided to embark on three benchmarking initiatives for internal support services: Internal Support Service Profiling Cost Allocation Modeling Asset Lifecycle Costing Over the period from February April, 2000, OMBI conducted a series of 12 workshops to profile the Internal Support Services offered by the participating municipalities. Forty-four services were profiled in some detail during these workshops. These services are listed below. The participating municipalities should be commended for their support, specifically the municipal leads who provided the coordination and support over the last three months, and in general the municipal participants which numbered anywhere from 15 40 people at any given workshop. Perhaps the most complex set of services offered by a municipality are its Internal Support Services. These services have a similar profile to public services, yet slightly different in that the clients of these services are other organization units within the municipality. The exercise of profiling Internal Support Services is an art not a science. Each municipality will have organized itself differently and this organizational structure will inherently result in a different set of services compared with other municipalities. For example, some municipalities will provide Internal Auditing, while others may elect to outsource this service or leave the auditing to an accounting firm. In addition, some internal support services are offered by one corporate unit for the entire organization, while other services may be offered in pockets throughout the various departments. This presents a challenge when trying to determine the costs associated with an internal support service, especially when those costs cross-departmental boundaries. The Ontario Municipal CAOs Benchmarking Initiative municipalities have completed work to profile their Internal Support Services through a structured series of workshops. The results of these workshops are the subject of this report. 4.2 About the Service Process/ Framework OMBI consultants used an approach or methodology termed the Service/Process Framework for mapping out the Internal Support Services. Figure 1 below illustrates the various components of the framework with specific emphasis on the Internal Support Services. Figure 4. The model illustrated above makes a clear distinction between the business of a municipality (its services) and the organizational structure of the municipality. For example, there may be an internal process (Internal Support Service) called Purchasing quite separate from a division within the Finance Department called Purchasing. It may well be that the Purchasing Division is accountable for the delivery of the Purchasing Service, but nevertheless a useful distinction must be maintained between the two components. The distinction between the service model and the organizational model is useful if one considers that the organizational structure of a municipality changes most frequently. Invariably an administration will elect to revise its organizational structure to meet a new agenda, or to create a more appropriate re-alignment of form and function. Meanwhile, the services that are offered often remain static. Services can change as new services are offered or eliminated, or if the process of delivering the service is modified. Sometimes a municipality can elect to have selected services provided by the private sector, in which case the process changes from one of delivery to one of monitoring and compliance. Each of the components of the Service / Profile Framework are briefly described below: Goals are strategic directions intended to guide service delivery for a defined target group to meet a specific community need. Goals typically embody a grouping of services. Services / Processes are delivered by the organization to public (external) and corporate (internal) customers. Activities are sequences of business tasks that fulfill a specific community or corporate purpose. Activities use resources and can also create them. Resources represent a wide variety of people, skills, facilities, information, money, etc. that are used and created by business processes. These represent the real components of the business, most of which may be counted as assets. Organization Units represent the collections of staff and their corresponding resources that form the structure of the enterprise. They are linked to other types of service model components via roles and responsibilities. For example, organization units can be accountable for service processes, be responsible for activities, and have authority over resources. OMBI used the Service / Process framework to document the Internal Support Services of those municipalities that participated in this profiling exercise. Unlike the efforts to date on the Municipal CAO Benchmarking, the effort of profiling the Internal Support Services required a fair degree of coordination to arrange for workshops that would involve many different departments with a wide range of service offerings. To assist in the logistics, OMBI set up a series of six workshops by major category of Internal Support Services (e.g. Financial Management). Each workshop commenced with a discussion of the services that made up the broader category and once these services were identified, each service was profiled using the characteristics set out in Table 1 below. Table 4.1- Service Profile Characteristics Profile CharacteristicProfile Characteristic DescriptionService TypeThe service type refers to whether a service is provided externally to members of the public (External) or internally to other organization units within the corporation (Internal).Service DescriptionThe service description is a brief summary of what the service provides and how the service is provided.Sub-Services (Processes)In some cases, a service may actually have several sub-services or a sub-set of processes, each of which has a different set of activities that supports the sub-service.Service Delivery UnitThe service delivery unit is the output generated by a service for a client. Service ValueThe service value is the value that the client of a service receives upon delivery of a unit of service.Performance MetricsEfficiencyThe efficiency metric is the name of the measurement that calculates the cost or time taken per unit of output. Effectiveness (Customer Satisfaction)The effectiveness metric is the name of the measurement that calculates the value received by the client. For example, a Purchasing Service reduces the frequency of contentious purchase awards thus the effectiveness metric is the frequency of successful contentious purchase awards.Accountable Organization Unit by MunicipalityMunicipality NameThe accountable organization unit is that business unit within the corporation that provides the service. While the preference is to identify a single accountable organization unit, several organization units may be accountable for the same service. For example, the Purchasing Service may be provided by the Purchasing Division within the Corporation, and by the Purchasing Division within the Police Department. After each workshop, OMBI distributed the results to the participants for them to complete any details missed during the workshops, and to identify the accountable organization unit for each service. After all the workshops were completed, OMBI convened a meeting of the municipal leads to review all services in context, and to discuss the next steps. It should be noted from the outset that the goal of this initiative was to identify a list and profile of the Internal Support Services, not to identify the detailed activities necessary to carry out each service. The final meeting of the municipal leads addressed the next steps that should be taken to progress with the cost accounting for each service, or other steps that might be worthy of investigation. These forty-four services are listed below in table 4-2. The actual profiles of these 44 support services can be found in the OMBI Internal Support Services Final Report, May 2000. There may be other uses or applications of the results arising from this profiling work that may be specific to any one or more of the participating municipalities over and above the collective uses referred to above. Table 4.2: Listing of Profiled Internal Support Services Internal Support Service CategoryInternal Support ServiceGovernance / Corporate ManagementCorporate LeadershipStrategic (Program / Service / Resource) Planning and MonitoringPolicy and By-Law DevelopmentOrganizational Design and DevelopmentAgreement DevelopmentCouncil SupportCommunication ManagementLegal SupportAuditingRisk ManagementFinancial ManagementPurchasingPayrollInvestment Portfolio ManagementDebt Portfolio ManagementPayment Processing (non-payroll)Property Tax Billing and CollectionWater Account Billing and CollectionReal Estate Management Real Estate AcquisitionReal Estate Disposal and DecommissioningLandscaping (Grounds Management)Facility Management Facility Design and ConstructionFacility Operations and MaintenanceFacility BookingFleet Management Fleet AcquisitionFleet Storage (and Distribution)Fleet MaintenanceEquipment ManagementEquipment MaintenanceCommodity ManagementInventory / StoresRecords and Information ManagementRecords and Information ClassificationRecords and Information SchedulingRecords and Information (Forms, Reports & Manuals) Design and Version ControlActive Records and Information MaintenanceInactive Records and Information MaintenanceArchivesHuman Resource ManagementHuman Resource Staffing (Recruitment, Selection and Redeployment)Total Compensation ManagementLabour and Employee RelationsEmployee Training and DevelopmentEmployee Health, Wellness and SafetyHuman Resource CounselingEmployment SeparationInformation Technology ManagementInformation Technology Application DeliveryInformation Technology Information / Data ManagementInformation Technology (Infrastructure / Tools) Access While the workshops attempted to cover off all internal support services, several additional internal support services were identified but not profiled. These services include: Print Shop, Reception and Mail Room services. Further consideration of these internal support services and their context relative to the categories listed in Table 1 above would be the subject of additional follow-on work. In addition to the internal support services, the profiling workshops also identified services that demonstrate all the properties of public services, including Election Management and Access to Information and Protection of Privacy (MFIPPA). These services are partially profiled and available in the Appendix of the complete report with the more detailed profiles of each internal. 4.3 Recommendations/Next Steps While the results of the Internal Support Service profiling workshops accomplished a tremendous amount in such short notice and over such a short time span, there is still considerable work that can be done to improve the existing results and take the work to the next step. Regarding the next steps in the process, the following four options are provided for consideration: Cost Allocation Next Steps engage in a seven step process that will define activities for each service / process, cost each activity, compare results with other municipalities and develop unit costs to be allocated to public services. Realistically, this process could span a period of three to five years, and requires a clear understanding of the overall commitment and clearly defining the goals and objectives envisaged for the benchmarking initiative. Performance Measurement Next Steps a seven-step process necessary to achieve a benchmarking objective of best practices. These seven steps address the following questions: 1. What to Measure? 2. What is the Name and type of Metric? 3. What is the Formula for the Metric? 4. What is the Value of the Metric (over time)? 5. How do we compare with other Municipalities? What Best Practices might we adopt / emulate? How can we improve the benchmark process? So far, the workshops conducted for Internal Support Services have achieved the first two stages / steps towards best practices (refer to page 66 for further details). The remaining steps will require a tremendous amount of effort by each participating municipality and should only be pursued with due consideration of the resource commitment necessary to achieve the next steps. 3. Focus on a Subset of Internal Support Services the Municipal CAOs might select three to five hot button, high value and/or high risk services. The first step along this path would see quantities of service delivery units captured for each respective municipality. Each municipality would capture the volume of delivering each service, possibly even the volumes associated with each process associated with an Internal Support Service and then stand back from the profiles and selectively choose the three to five services. Clearly, the Municipal CAOs might avoid the Governance / Corporate Management Services (ten services that may not warrant extensive modeling and costing efforts) leaving thirty-four services to choose from. The Municipal CAOs can limit the amount of effort necessary to proceed, seek to focus the resource implications of having so many services profiled, and gain a tremendous amount of experience by following this process. 4. Profile Public Services prior to continuing on any further efforts associated with the Internal Support Services, the municipal leads feel strongly that similar profiles of all the Public Services should be developed. Such an inventory would greatly assist the Municipal CAOs in understanding the scope of work that would be required to cost out public services, let alone the Internal Support Services that are the subject of this report. In summary, the municipal leads propose the adoption of the following seven (7) actions for Municipal CAO consideration: 1. Clarify Provincial Objectives - the Municipal Chief Administrative Officers should direct the Treasurers to work with the Province to establish clear accounting and financial policies and procedures that should be used by all municipalities when capturing financial information to be used for benchmarking purposes. 2. Refine Project Objectives the Municipal Chief Administrative Officers should work with the Province to refine the objectives and expected outcomes of the CAOs benchmarking initiative. This information will be used to limit project scope creep, prioritize competing benchmarking efforts, and to keep the project manageable in size, duration and resource commitment. 3. Determine a Preferred Approach to Achieve Project Objectives the Municipal Chief Administrative Officers should review alternative approaches to achieving their strategies perhaps building on work that may have been done by other organizations rather than starting from scratch. 4. Continue Benchmarking Municipal Services: Use Internal Support Service Profiles to Test Preferred Approach to Achieving Project Objectives the Municipal Chief Administrative Officers should select or nominate a subset of Internal Support Services that can be costed, measured, and examined for best practices using alternative strategies identified. This subset of services could be done in a number of different ways to explore alternative costing models, explore the value of digging deeper if only high level performance calculations will suffice, etc. To this end, the municipal treasurers have selected the following services as possible candidates for the creation of detailed ABC models: Table 3: Municipal Treasurers Candidates for Detailed Activity Based Costing Internal Support Service CategoryInternal Support ServiceGovernance / Corporate ManagementCommunication ManagementFinancial ManagementPurchasingPayrollInvestment Portfolio ManagementPayment Processing (non-payroll)Facility Management Facility Operations and MaintenanceFleet Management Fleet Storage (and Distribution)Records and Information ManagementInactive Records and Information MaintenanceHuman Resource ManagementHuman Resource Staffing (Recruitment, Selection and Redeployment)Information Technology ManagementInformation Technology Information / Data Management (desktop mgt.)OtherPrint Shop Of these, Toronto will be unable to participate in the creation of ABC models for Payroll and Human Resource Staffing (Recruitment, Selection and Redeployment). b. Profile All Public Services The Driver of Internal Support Services Public services consume internal support services. In order to attribute the costs of the internal support services, an inventory of public services should be created. This inventory would apply the same service profiling approach that was used for the internal support services. As with the internal support services, these profiles would also be used as a springboard for the creation of ABC models. Because ABC models have already been created for Long-Term Care, Road Operations, Solid Waste Management, and the Ambulance Service, these programs would not have to be profiled. 5. Establish a Benchmarking Clearinghouse the Municipal Chief Administrative Officers should designate individuals to develop and maintain a clearinghouse for managing inter-municipal process models, for housing benchmarking results, and for documenting best practices. How this clearinghouse will be funded also needs to be determined. The primary objectives of such a clearinghouse would be to manage quality and control access to benchmark results. 6. Appoint Benchmarking Leads the Municipal Chief Administrative Officers should assign permanent project Leads to support the benchmarking initiative. When creating service profiles, this approach proved to be very effective. These Leads will: enhance coordination and cooperation within and between municipalities; streamline the process by serving as single points of contact (between the CAO Benchmarking project managers and their municipalities); gather / disseminate information, improve coordination, and leverage existing benchmarking work. 7. Formulate and Apply a standard ABC model approach to ensure consistency among and between ABC / performance measurement models, a standard approach should be created and applied to all future benchmarking work. This approach would include: Resource definitions Because activities consume resources, resources are the foundation of a good ABC model. If the resources are poorly defined, confidence in the final results will be undermined. For example, for one municipality, salaries and wages may include the costs of contract staff, but for another it may not. This difference can seriously skew the final results, leading to faulty conclusions. To avoid this shortfall, standard resource definitions should be used and applied to all of the ABC models. Cost allocation standards Resources are consumed by activities, and activities are consumed by cost objects. Resource drivers and activity drivers are used to allocate these costs. Clear and consistently applied resource driver and activity driver definitions are required to ensure accurate and comparable final results. Activity definition standards In ABC, the question what is an activity is not as simple as it appears to be. One municipalitys activity might be anothers task (i.e., sub activity) or service (i.e., group of activities). To avoid this shortfall, clear standards for activity definitions should be created. COSTING METHODOLOGIES 5.1 Overview of Costing Methodologies The Chief Administrative Officers of Ontarios regional governments and a coalition of counties and cities have committed themselves to an ongoing service based performance measurement and best practices benchmarking initiative. This initiative is designed to lower the cost and improve the quality of municipal services in Ontario. The Ontario Municipal CAOs Benchmarking Initiative (OMBI) model is based on true apples to apples comparisons of service efficiency, effectiveness and community impact performance indicators across participating jurisdictions. Within the overall context of the CAOs benchmarking initiative, two important and complex costing issues remain unresolved. Currently, only direct service activity costs are being used to establish unit cost efficiency comparisons. True apples to apples benchmarking comparisons of service delivery unit costs should ideally include all attributable indirect service-activity costs. In addition, benchmarking standards for sustainable infrastructure costing and asset management need to be incorporated in a comprehensive analytical framework. Solutions to these two important costing issues need to be incorporated before the CAOs benchmarking process can reach its full potential as a continuous improvement tool. This report reviews how other public sector leaders are dealing with these two complex and difficult-to-resolve costing issues and proposes transition plans to integrate improved costing methodologies into the CAOs evolving benchmarking process. More specifically, the objectives of this report are as follows: Identify and analyze technical obstacles and issues associated with developing an apples to apples methodology for allocating indirect (support) service costs across benchmarked municipal services; Review and analyze technical obstacles and issues associated with developing an apples to apples methodology for sustainable infrastructure costing and asset management; Document the best practices approaches being considered or implemented across North American jurisdictions (and the private sector) concerning indirect (support) cost allocation; Document the best practices approaches being considered or implemented across North American jurisdictions (and the private sector) concerning sustainable infrastructure costing and asset management; Assess relevant issues/alternatives and propose technically sound recommendations for allocating indirect (support) service costs to the Treasurers Advisory Sub-committee; and, Assess relevant issues/alternatives and propose technically sound recommendations for sustainable infrastructure costing and asset management to the Treasurers Advisory Sub-committee. 5.2 Discussion of Costing Methodologies While the existing municipal accounting and costing systems have long represented broad, logical and useful budgeting blocks, managers need to step beyond the structural limits and redefine categories of municipal costs from an activity-based perspective to support apples to apples unit cost benchmarking. From this perspective, the principal shortcoming of existing municipal costing systems is the use of org chart accounting and a Provincial Financial Information Return (FIR) that is service function based. An activity based costing benchmarking approach requires broader service deliver channel costing capabilities. To their credit, a growing number of public sector organizations, equipped with post-Y2K enterprise financial systems, are seeking to refine their service costing systems. Any concerted effort toward implementing an activity-based costing system for the purpose of service benchmarking within the municipal sector will likely generate vigorous debate on an ongoing basis. Some will argue that activity based costing is both too complex and too expensive to maintain on an ongoing basis. Some will argue that implementing activity based costing systems may make sense for the more populated, assessment-wealthy municipalities with larger, more sophisticated staffing and computer-based technology, than for the rest (majority) of the municipal sector. They will argue that many municipalities simply do not have the resource capacity to support this activity on an ongoing basis. Others will counter this argument with, just as Rome wasnt built in a day, it doesnt make sense to impede the progress of those who wish to benefit from the in-depth understanding of the mechanics of service activities that an activity costing approach to benchmarking will bring. We find this last position compelling. Some will contend that indirect support costs for municipal government seldom exceed 15% of total costs; and therefore, are not worth the time and effort it takes to track them. However, in a roads, water, waste water and solid waste management service delivery environment which is increasingly dependent on managed competition, others will argue the allocation of indirect costs could materially influence the choice of the service provider. This is especially true in rate-supported services, where some ABC pilots within the regional environment have found evidence that the existing internal charge systems tend to overcharge tax supported indirect support costs to the rate programs. It is our understanding that several of the direct service expert panels, charged with building detailed functional maps of service activities and developing performance indictors believe it is reasonable for the Finance staff to develop accurate costing systems to support benchmarking, managed competition, cost recovery user fees, and management decision-making. We also find this last position compelling. While OMBI consultants recommended an activity based costing approach to municipal service channel costing featuring reciprocal costing, coupled with the standardized cost drivers for indirect service allocations that are currently being developed in a separate OMBI initiative, the Treasurers Group does not recommended full reciprocal costing for OMBI participants. The transition to an ABC model will be complex, and the inclusion of complete reciprocal costing approaches would appear to make this overly complex with little improvement in accuracy to service unit cost comparisons. With ABC costing in place, municipal business planning will be improved, unit cost and quality targets can be refined, managed competition can proceed, and best practices can be discovered. We stress participants because we recognize that a one-size approach will not meet the requirements of the whole municipal sector. OMBI consultants note however, that each of the participants has both the means and the staff required to implement the recommended approach. We also believe that just as the number of participants in the CAOs initiative has expanded over the past two years to include other interested, like-minded municipal representatives, the implementation of the recommended approach will attract more participants and the initiative will continue to evolve. A municipal sector-wide mandatory and uniform approach is not contemplated. A three to four year provincial-municipal transition strategy is required to develop a standardized benchmarking true costing ABC system. This joint provincial-municipal transition strategy should include the following initiatives: An ABC mapping process to document/define a comprehensive list of direct and indirect (support) activities, and the appropriate cost-drivers to be used for allocation purposes. A commitment to a benchmarking Memorandum of Understanding that requires each participant to make adjustments to internal accounting structures and cost allocation systems in order to reflect a common service-activity and cost allocation methodology. Selection, design and implementation of a data warehouse application(s) to store multiple years of service-activity benchmarking data for all participating jurisdictions. An existing enterprise data warehouse or a new provincial-municipal enterprise system could be utilized as a proposed benchmarking application. Municipal professional associations such as: Association of Municipalities of Ontario (AMO) Municipal Finance Officers Association (MFOA) Association of Municipal Managers, Clerks and Treasurers of Ontario (AMCTO) could be invited to participate in this undertaking. Private-public partnerships could also be involved. National Research Council (NRC) or Human Resources Development Canada (HRDC) or private sector foundation financial support could also be pursued. 5.3 Limitations of Traditional Municipal Financial Allocation of Indirect Costs The traditional financial management systems currently used in Ontarios large municipalities tend to generate limited and incomplete information about municipal service delivery costs. General ledger accounting structures are typically designed to mirror the organization chart view of the municipality. Cost-centre accounting mirrors the hierarchy of sections, divisions and departments. While the costs associated with these organization chart silos are loosely based upon service delivery functions (e.g. health services) and are often broken down further into large volumes of accounting object codes, they seldom, if ever, are activity based in nature. The management value of this organization silo financial information is limited to budget versus actual variance reporting to management. The information is focused exclusively on resource inputs to service delivery with little or no connection to how municipal service outputs are actually organized and delivered through cross-departmental service delivery channels. For example, operational costs for sewer, water and roads may be buried in public works yards cost centre. Service delivery managers cannot use this information to make meaningful management decisions or understand the unit cost performance of the municipal services they deliver. In fact, an off-line second set of books often unofficially co-exists with the org chart defined corporate financial system; in an effort to capture relevant management data not found in these corporate systems. (E.g. cost per land kilometre by road type). 5.4 Types of Municipal Costs While the organizational silo view of municipal accounting has long represented broad, logic and useful budgeting blocks, managers need to step beyond the structural limits and re-define categories of municipal costs from an activity-based perspective (see Figure 2). An OMBI consultants report examined the question of indirect costs as well as fixed assets. The OMBI Treasurers group examined these recommendations. One recommendation was the categorization of the indirect support costs. The OMBI consultants report suggested the categorization of these costs into five distinct groups: direct service costs, indirect internal service costs, indirect external service costs, corporate sustaining costs, and governance costs. The relationship between these costs is depicted in the diagram below.         Figure 5-1. Categorization Model of Municipal Cost Allocations Definitions for these groups are captured below in Table 5.1 Table 5.1: ALLOCATING SERVICE COSTS CATEGORYEXPANATIONEXAMPLE GovernanceAssociated with elected Councils and their support costs.Clerks Secretariat Corporate SustainingRequired for corporate management Costs generally fixed in nature not directly or indirectly consumed Corporate Audit Indirect External ServiceLocated within an admin support unit External to direct service departmentPayroll in a Finance department Indirect Internal ServiceLocated within a direct service dept. Supports delivery of the direct servicePayroll unit in a Public Works Dept. Direct ServiceProviding a service of direct value to the publicWinter Road Control Maintenance The OMBI support services report was based on a series of workshops with experts from the various support service areas (Human Resources, Information Technology, Finance, Facilities, etc.). During these workshops, a list of services, service definitions, service delivery units and possible benchmarks were developed. While this work was completed with a possible purpose of benchmarking the indirect services, the list of services and service definitions were valuable in examining the question of allocation of indirect costs. As a result of these efforts, the Treasurers Group recommends that OMBI draw a line between Corporate Sustaining Costs and Indirect External Costs. The costs above the line (Governance and Corporate Sustaining) will not be allocated to the direct service costs for the purposes of benchmarking. In addition, the OMBI Support Services Report has served as the source for a listing of services and for placing those services in the appropriate cost allocation category. Those services that are determined to be Indirect external in nature, once cost allocation drivers have been determined, will be used to allocate the cost of the service to the direct service areas. Contrary to the OMBI consultants recommendations, this approach does not use reciprocal costing. Where costs are allocated, they will only be allocated to the direct service area and 100% of the cost will be allocated to direct services. Where a municipality has a more advanced allocation methodology, OMBI encourages the use of this methodology, but with the requirement that it is compatible with OMBI approach. This might require that the municipality back out of any allocations of Governance or Corporate Sustaining costs from their model for benchmarking purposes. The committee feels that this approach strikes an appropriate balance between the level of complexity (and the resources required to implement and operate with such a model) and accuracy of the results. 5.5 Report Recommendations Regarding Infrastructure Costing and Asset Management In order for the CAOs benchmarking cost-of-service comparisons to improve both its power and precision, practitioners need to agree that infrastructure valuation must occur on a standardized basis. Differences in sustainable versus non-sustainable infrastructure management practices would distort operating unit cost of comparisons across jurisdictions what good are low unit costs for road maintenance, if they do not include replacement contributions needed to maintain asset condition? The OMBI consultants report suggests that a two- to three-year transition strategy towards standardized infrastructure valuation is required, and has a number of recommendations that form the basis for a strategy work plan. Such a plan might proceed according to the following scenario: The CAOs Group unanimously states their intention to proceed quickly and judiciously toward a standardized infrastructure costing and valuation protocol. Over the next three years, OMBI participants should put in place asset inventories, asset management systems and verifiable asset condition standards for roads, water, and wastewater to support benchmarking and a cost-of-service financial reporting framework. OMBI constructs a benchmarking data warehouse. This includes asset management condition profiles for each jurisdiction in order to provide the context required for operating unit cost comparisons. Expert panels should be assembled to develop on going Best Practice Zones of asset management. The Treasurers and the CAOs Groups signals its intention to support the Public Sector Accountability Board (PSAB) approach to infrastructure costing for municipal financial reporting purposes, subject to a detailed examination by the municipalities and PSAB of the implications of the PSAB recommendations. The above represents an idealized scenario. Obviously, a harmonized treatment of assets carries considerable implications for all OMBI partners. Thus, the treatment of assets requires further study. The Treasurers Group will continue to work on the implications of asset allocation with an expanded committee. This expanded committee will be useful for dealing not only with OMBI benchmarking issues, but with the Municipal Performance Management Program (MPMP) operated by the Province. (An OMBI report on the benchmarking implications of MPMP is forthcoming). This newly-expanded group will continue to work on defining services, determining and defining cost allocation drivers and other model refinements. A coordinated communications strategy is a necessity. Such a strategy will examine how these policies might best be implemented within each of the participating municipalities based on the views of CAOs, Municipal Champions, etc. and direct service Expert Panels. RECOMMENDATIONS The overall Ontario Municipal CAOs Benchmarking Initiative (OMBI) strategy should be disseminated broadly to clearly explain the objectives, timelines and progress of the initiative. This should reference both internal and external stakeholders, including appropriate national professional associations in order to encourage broad support and participation in this type of continuous improvement undertaking across Canada. Members of expert panels, coordinating committee, steering committee and municipal champions receive training on the OMBI methodology, including activity based costing models to provide the skills and knowledge necessary for their specific OMBI assignments. A benchmarking data warehouse should be built to serve as the ongoing repository for benchmarking and performance measurement data. This benchmarking data warehouse should be internet enabled to ensure easy access by participants, should interface with other computerized networks relevant to the activities of the benchmark areas in questions, and should feature extensive query and report generation capabilities. A Benchmarking and Performance Measurement Sub-committee be developed within the Treasurers Group to manage the implementation of ongoing benchmarking cycles using municipal data, and oversee the development of the proposed data warehouse. Municipal Treasurers should be informed that Activity Based Costing financial systems required for benchmarking receive a high priority in order to ensure appropriate management and performance information is available in a standardized format. In accordance with the recommendations of OMBI consulting studies, Corporate sustaining and Governance Costs would not be allocated, whereas Indirect External/ Internal Support Costs would be allocated. The recommended approach does not use reciprocal costing. Where costs are allocated they will only be allocated to the direct service areas and 100% of the costs will be allocated to direct services. The OMBI Benchmarking Methodology Seven-Step Process and performance indicators should be independently reviewed, evaluated and refined annually or as required by a professional auditing/evaluation agency. LIST OF APPENDICES Volume 1 Appendices: Reports of the Expert Panels Appendix A: Roads Expert Panel Appendix B: Long Term Care Expert Panel Appendix C: Emergency Medical Services Appendix D: Water and Waste Water Appendix E: Waste Management Appendix F: Indirect Costs/Support Services Appendix G: Costing Methodology  FILENAME \p L:\MSWORD\Michael Boggs\OMBI Reports\OMBI Phase 1 and 2 Summary Report w Logos (2001 09 07)1.doc  PAGE 36 PAGE 42  EMBED OrgPlusWOPX.4  7.Evaluate Benchmarking Process 6. Develop Emulation Strategies 2. Develop Service Profiles 1. Select Programs for Benchmarking Services  EMBED MS_ClipArt_Gallery  5. Assess Best Practices ZPPractices 4. Establish the Performance Zones 3. 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BCDE F*(((zzR@`   BCDE F*(((zzR@`   BCDE F*(((zzR@` @ #**)*    BHCDE F*(0H0H]@`#**(*  B CDE F*(XX..XX [X@`&0*)* @ 9""  N  3 (}"W"  rBCDEF(T @`9""  rBCDEF(R @`S;"" @ _'( N  3 ('W'  rBCDEF(S @`_'(  rBCDEF(R @`S`'( @ +, N  3 (<,WZ,  rBCDEF(S @`+,  rBCDEF(Q @`S+,<  # <  # <  # <  # B S  ?  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPh%KEti;EVtl/Et"zt tB U tBc ttJ  t$tq et lV t _ P t 6P t- t R tbJ t& t$ t tk/_tj0J`tg\tfA\Ite^xtd1* `Z tc, \ tb:- k] ta R t` F t__X  t^-Y  t]g[  t\ t[wBtZSNe*tY( tX t?Cr t>cxt=Vv+ t<pt7 rm t6 c t5V +n t4 p{ t. t,W.ut*q e| t'  t&Vt%"Lt$4  t#| 3 ct"p5#et!6 ft [tLt a6 tbPtd t -t.t0t %tF_t*;Zt,\t .^t}Dtct]"Et G wt^IGytJzt  ot 1Ft  u t vtt xt P tpRtRW[Rdg@Тp@GTimes New Roman5Symbol3& Arial"phVV!20n Ron Gibson Ron Gibson  !"#$%&'()*+,-./0123456789:;<=>?ABCDEFGHIJLMNOPQRTUVWXYZ[\]^_`abcdf  FMicrosoft Word Picture MSWordDocWord.Picture.89q @%1h OrgPlus.4 OrgPlus.4OrgPlusWOPX.49qObjectPool  _PID_GUIDAN{6469BDD1-6BC2-11D5-8FDE-00010235D88D}_1061278939@%1h`L`LOle CompObj ZObjInfoCONTENTSz1OlePres000~-_1054899614&FcLcLOle -UOCF i(c) Copyright 1992 Banner Blue Software Incorporated. All rights reserved. The OPX file format is the confidential and proprietary property of Banner Blue. Banner Blue requires prior written consent and advanced royalty payment to use this format. A violation of these rights is against the law and Banner Blue will aggressively pursue prosecution. ) Copyright 1992 Banner Blue Software Incorporated. All rights reserved. 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