<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:x="urn:schemas-microsoft-com:office:excel" xmlns:p="urn:schemas-microsoft-com:office:powerpoint" xmlns:a="urn:schemas-microsoft-com:office:access" xmlns:dt="uuid:C2F41010-65B3-11d1-A29F-00AA00C14882" xmlns:s="uuid:BDC6E3F0-6DA3-11d1-A2A3-00AA00C14882" xmlns:rs="urn:schemas-microsoft-com:rowset" xmlns:z="#RowsetSchema" xmlns:b="urn:schemas-microsoft-com:office:publisher" xmlns:ss="urn:schemas-microsoft-com:office:spreadsheet" xmlns:c="urn:schemas-microsoft-com:office:component:spreadsheet" xmlns:odc="urn:schemas-microsoft-com:office:odc" xmlns:oa="urn:schemas-microsoft-com:office:activation" xmlns:html="http://www.w3.org/TR/REC-html40" xmlns:q="http://schemas.xmlsoap.org/soap/envelope/" xmlns:rtc="http://microsoft.com/officenet/conferencing" xmlns:D="DAV:" xmlns:Repl="http://schemas.microsoft.com/repl/" xmlns:mt="http://schemas.microsoft.com/sharepoint/soap/meetings/" xmlns:x2="http://schemas.microsoft.com/office/excel/2003/xml" xmlns:ppda="http://www.passport.com/NameSpace.xsd" xmlns:ois="http://schemas.microsoft.com/sharepoint/soap/ois/" xmlns:dir="http://schemas.microsoft.com/sharepoint/soap/directory/" xmlns:ds="http://www.w3.org/2000/09/xmldsig#" xmlns:dsp="http://schemas.microsoft.com/sharepoint/dsp" xmlns:udc="http://schemas.microsoft.com/data/udc" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:sub="http://schemas.microsoft.com/sharepoint/soap/2002/1/alerts/" xmlns:ec="http://www.w3.org/2001/04/xmlenc#" xmlns:sp="http://schemas.microsoft.com/sharepoint/" xmlns:sps="http://schemas.microsoft.com/sharepoint/soap/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:udcs="http://schemas.microsoft.com/data/udc/soap" xmlns:udcxf="http://schemas.microsoft.com/data/udc/xmlfile" xmlns:udcp2p="http://schemas.microsoft.com/data/udc/parttopart" xmlns:wf="http://schemas.microsoft.com/sharepoint/soap/workflow/" xmlns:dsss="http://schemas.microsoft.com/office/2006/digsig-setup" xmlns:dssi="http://schemas.microsoft.com/office/2006/digsig" xmlns:mdssi="http://schemas.openxmlformats.org/package/2006/digital-signature" xmlns:mver="http://schemas.openxmlformats.org/markup-compatibility/2006" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns:mrels="http://schemas.openxmlformats.org/package/2006/relationships" xmlns:spwp="http://microsoft.com/sharepoint/webpartpages" xmlns:ex12t="http://schemas.microsoft.com/exchange/services/2006/types" xmlns:ex12m="http://schemas.microsoft.com/exchange/services/2006/messages" xmlns:pptsl="http://schemas.microsoft.com/sharepoint/soap/SlideLibrary/" xmlns:spsl="http://microsoft.com/webservices/SharePointPortalServer/PublishedLinksService" xmlns:Z="urn:schemas-microsoft-com:" xmlns:st="" xmlns="http://www.w3.org/TR/REC-html40"><head><META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=us-ascii"><meta name=Generator content="Microsoft Word 12 (filtered medium)"><style><!--
/* Font Definitions */
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:Verdana;
panose-1:2 11 6 4 3 5 4 4 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:11.0pt;
font-family:"Calibri","sans-serif";}
h5
{mso-style-priority:9;
mso-style-link:"Heading 5 Char";
margin:0in;
margin-bottom:.0001pt;
text-align:center;
page-break-after:avoid;
font-size:12.0pt;
font-family:"Arial","sans-serif";
color:black;
font-weight:bold;}
p.MsoTitle, li.MsoTitle, div.MsoTitle
{mso-style-priority:10;
mso-style-link:"Title Char";
margin-top:0in;
margin-right:-2.15pt;
margin-bottom:0in;
margin-left:0in;
margin-bottom:.0001pt;
text-align:center;
font-size:16.5pt;
font-family:"Times New Roman","serif";
font-weight:bold;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:blue;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:purple;
text-decoration:underline;}
p
{mso-style-priority:99;
mso-margin-top-alt:auto;
margin-right:0in;
mso-margin-bottom-alt:auto;
margin-left:0in;
font-size:12.0pt;
font-family:"Times New Roman","serif";}
span.Heading5Char
{mso-style-name:"Heading 5 Char";
mso-style-priority:9;
mso-style-link:"Heading 5";
font-family:"Arial","sans-serif";
color:black;
font-weight:bold;}
span.TitleChar
{mso-style-name:"Title Char";
mso-style-priority:10;
mso-style-link:Title;
font-family:"Times New Roman","serif";
font-weight:bold;}
span.EmailStyle21
{mso-style-type:personal;
font-family:"Calibri","sans-serif";
color:windowtext;}
span.EmailStyle22
{mso-style-type:personal;
font-family:"Calibri","sans-serif";
color:#1F497D;}
span.EmailStyle23
{mso-style-type:personal;
font-family:"Calibri","sans-serif";
color:#1F497D;}
span.EmailStyle24
{mso-style-type:personal-reply;
font-family:"Arial","sans-serif";
color:#1F497D;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:20.0pt;color:#7030A0'>Management Accounting in Performance Management<o:p></o:p></span></b></p><p class=MsoNormal align=center style='text-align:center'><span style='font-size:18.0pt'>Training for State Fiscal Managers & Accountants<o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:18.0pt'><o:p> </o:p></span></b></p><p class=MsoNormal><b><span style='font-size:12.0pt'>When:</span></b><span style='font-size:12.0pt'> October 25 & 26<sup>th</sup>, 2011<o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:12.0pt'>Where:</span></b><span style='font-size:12.0pt'> Roth’s Oregon Room, West Salem<o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:12.0pt'>Time:</span></b><span style='font-size:12.0pt'> 8:30 am – 4:00 pm (both days)<o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:12.0pt'>Instructor:</span></b><span style='font-size:12.0pt'> Wayne Simpson through the Association of Government Accountants (See Bio below)<o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:12.0pt'>Who Might Be Interested:</span></b><span style='font-size:12.0pt'> Senior Management, Program Management, Accountants, Auditors, Budget Analysts <o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:12.0pt'>Charge:</span></b><span style='font-size:12.0pt'> There is no cost for State and Local governments<o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:14.0pt;font-family:"Verdana","sans-serif"'><o:p> </o:p></span></b></p><p class=MsoNormal><b><i><span style='font-size:12.0pt'>What Does It Really Cost? <o:p></o:p></span></i></b></p><h5 align=left style='text-align:left'><span style='font-family:"Calibri","sans-serif";font-weight:normal'>As budgets tighten, managers are confronted with a myriad of questions from budget personnel, state legislators, and the public regarding their budgets and costs. People ask questions such as:<o:p></o:p></span></h5><h5><span style='font-family:"Calibri","sans-serif";font-weight:normal'><br>Should the service be contracted out? <o:p></o:p></span></h5><h5><span style='font-family:"Calibri","sans-serif";font-weight:normal'>Should you change the way services are delivered?<o:p></o:p></span></h5><h5><span style='font-family:"Calibri","sans-serif";font-weight:normal'>What would be the impact of eliminating daily service</span><span style='font-family:"Calibri","sans-serif"'> </span><span style='font-family:"Calibri","sans-serif";font-weight:normal'>on the system?<o:p></o:p></span></h5><p class=MsoNormal><span style='font-size:12.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt'>To get the correct answers you must know the true cost of the services and have a system in pace to capture these costs. You cannot begin to make accurate decisions unless you have accurate costs. Activity based costing can provide answers to help you make better management decisions. Activity based costing is one answer that may provide your organization the capacity to build a solid performance based budget and management system<span style='color:red'>. <o:p></o:p></span></span></p><p class=MsoNormal><span style='font-size:12.0pt;color:red'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt'>This two day course is designed to provide you with the foundational principles for activity based costing and to teach you the basics for establishing a system. You will learn about how to define core activities, overhead allocation methodologies and the methods to collect data. You will work on exercises related to cost classification and performance measures.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-size:14.0pt;color:#7030A0'>HOW TO REGISTER</span></b><b><span style='font-size:14.0pt;color:#244061'> </span></b><span style='font-size:12.0pt'>for Management Accounting in Performance Management (2 days) <b><span style='color:#7030A0'>CPE Hours = 7</span></b> </span><o:p></o:p></p><p class=MsoNormal><b>Registration is thru iLearnOregon: </b><span style='color:blue'><a href="https://ilearn.oregon.gov/">https://ilearn.oregon.gov/</a></span> <b>There is no cost for this training event.</b><o:p></o:p></p><p class=MsoNormal style='margin-bottom:12.0pt'>Registration for this event is coordinated through iLearnOregon using the link provided above. You will need an active iLearnOregon account to complete the registration process. You can find information on how to create an account on the main log-in page for iLearnOregon. Once you have logged-in, you will find a link for <i>"How to Register for a Course"</i> on the left under "<i>iLearnOregon Help Center."</i> Search criteria for this class is “abc”. <br><span style='font-size:6.0pt'><br></span><b>State of Oregon Employees</b><span style='color:#1F497D'> <a href="https://ilearn.oregon.gov/Kview/CustomCodeBehind/Base/LearningCenter/CourseInfo.aspx?strCourseId=B93C31C3DEDA43D994F14C66DF9DF5BD">click here</a> </span>to go directly to the class description (after login). Then go to “View Sections”, Go, then Enroll.<br><b>Non-state employees: </b>you can register by contacting Jan Klukis by email: <a href="mailto:Jan.Klukis@state.or.us">Jan.Klukis@state.or.us</a><span style='color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><b><span style='font-size:14.0pt;color:#7030A0'>Speaker Bio<o:p></o:p></span></b></p><p class=MsoTitle align=left style='margin-right:0in;text-align:left'><span style='font-size:14.0pt;font-family:"Calibri","sans-serif"'>WAYNE K. SIMPSON, CGFM<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt'><o:p> </o:p></span></p><p class=MsoNormal>Wayne K. Simpson, Founder of <b><i>Advanced Ideas In Government</i></b>, is a national expert in the government accountability tools of Activity Based Costing, Performance Measures, Performance Budgeting, and Performance Management. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>He served in the City of Indianapolis’ Cost and Performance initiatives. In this position, he constructed, organized, and facilitated in the city’s Performance Budgeting, Performance Management, and Activity Based Costing efforts. <o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal>Mr. Simpson had been involved in the city of Indianapolis’ Performance and Activity Based Costing Initiatives since its beginning in 1992, which in addition became the foundation for the city’s Performance Budget also known as the ‘Popular Budget.’ Highlights of his service with the city of Indianapolis include production of cost reports, construction of the performance budget, training of city employees on performance applications and working with management and union on using the ABC and performance information to improve operations and prepare for managed competition.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>A graduate of Purdue University, Mr. Simpson received his Bachelor of Science degree in Industrial Management and Accounting. He spent 13 years in the private sector, including 8 years with<o:p></o:p></p><p class=MsoNormal>Dow Chemical, and had been with the City of Indianapolis for 20 years where his last position was CFO of the Department of Parks and Recreation. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><b>Wayne has taught and consulted with various federal, university, city, county, state, and international organizations on, Performance Budgeting, Performance Management, Alternative Service Delivery Options, and Activity Based Costing</b>. He has conducted over 70 seminars, workshops, and presentations to numerous groups including Executive Enterprises, Institute for International Research, The Conference Board, Performance Institute, and the Government Finance Officers Association.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>He has written articles and book reviews for periodicals such as <u>The Government Accountants Journal</u> and <u>Government Finance</u> <u>Review</u>. He is regularly sought out as a reference and acknowledged in publications such as Coopers and Lybrand’s <u>Activity Based Management in Government</u> and <u>Activity Based Management for Service Industries, Government Entities and Non-profit Organizations</u> by James Brimson and John Antos. He has also been quoted in periodicals and awarded special recognition describing the Indianapolis program and its use of Activity Based Costing such as American Productivity & Quality Center’s 1997 report <u>Activity-Based Management II <i>Best Practices for</i> <i>Dramatic Improvemen</i></u><i>t</i>. <o:p></o:p></p><p class=MsoNormal><span style='color:red'><o:p> </o:p></span></p><p class=MsoNormal>Mr. Simpson belongs to the Government Financial Officers Association (GFOA) and has served on its Government Budgeting and Fiscal Policy Committee. He also has been involved in the Association of Governmental Accountants (AGA). He is a Certified Government Financial Manager (CGFM).<o:p></o:p></p><p class=MsoNormal><b><span style='font-size:14.0pt;color:#7030A0'><o:p> </o:p></span></b></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"'>John J. Radford</span></b><b><span style='font-size:10.0pt;font-family:"Times New Roman","serif"'><o:p></o:p></span></b></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"'>State Controller</span><span style='font-size:10.0pt;font-family:"Times New Roman","serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"'>155 Cottage Street NE, U-50</span><span style='font-size:10.0pt;font-family:"Times New Roman","serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"'>Salem, OR 97301-3969</span><span style='font-size:10.0pt;font-family:"Times New Roman","serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"'>503-378-3156 X226<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt'><a href="http://www.oregon.gov/DAS/SCD/index.shtml">http://www.oregon.gov/DAS/SCD/index.shtml</a> <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'> <o:p></o:p></span></p></div></body></html>