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Performance Budgeting: How NASA and SBA Link Costs and Performance

Submitted by on Thu, 03/12/2009 - 20:00

Dr. Blanchard’s report begins with a description of the statutory and conceptual foundations of costing requirements. He follows with a framework for integrating costs and performance. He then tells the story of how two very different federal agencies successfully met the PMA’s performance costing requirements. Blanchard draws upon published reports and articles, as well as his own experience leading PMA reform efforts at the National Aeronautics and Space Administration (NASA) and the Small Business Administration (SBA).

Using Activity-Based Costing to Manage More Effectively

Submitted by on Thu, 03/12/2009 - 20:00

This report examines the value of activity-based costing (ABC) for decision-making in public-sector universities. The study shows how activity-based costing can be applied to institutions of higher education and could improve the information available to academic administrators, legislators, voters and customer. The purpose of this report is to demonstrate the feasibility and benefits of, and obstacles and limitations to, applying ABC in an academic environment. Financial Management

Grants Management in the 21st Century: Three Innovative Policy Responses

Submitted by on Thu, 03/12/2009 - 20:00

This report describes how the federal grant system has come under increased stress in recent years. In an effort to modernize the grant system, the report analyzes three recent reform initiatives in the area of grant management: performance partnerships, Grants.gov., and extensive waiver authority. The report explores the potential of each to mitigate some of the challenges facing grants management and design. The report concludes with a series of recommendations to improve federal grants management. Financial Management

Federal Credit Programs: Managing Risk in the Information Age

Submitted by on Thu, 03/12/2009 - 20:00

This report highlights the fundamental tensions that federal credit programs face between doing good and doing well. On the one hand, the government provides support through loans and loan guarantees to borrowers who are not considered adequately served by commercial credit markets. On the other hand, the government cannot afford to lose large amounts of money by paying for an unacceptable number of defaults on federal loans.

Audited Financial Statements: Getting and Sustaining "Clean" Opinions

Submitted by on Thu, 03/12/2009 - 20:00

This report examines how organizational factors and management strategies have affected the ability of federal agencies to generate reliable information for financial statements and achieve unqualified audit opinions. By indentifying successful management strategies, this study offers recommendations about how agencies can better approach the recurring requirements to produce annual audited financial statements. Financial Management

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