1
Project Title : Improvement of budget monitoring process of janitorial services, electrical equipment and electricty
Champion : Larry S. H. Sim
Team Leader : Rissa Samson
Asst. Team Leader: Renee Diminsil
Members : Alice Lim, France FelizardoContributing Members: Oscar Roman, Andy Sta. Ana
2
Project Charter
BUSINESS CASE:The building maintenance-related budget comprises to about 39% of total administrative expense budget of OAS. It is very important that these accounts are closely monitored and the budget monitoring system is efficient. An effective system may result to a more accurate data which will greatly help in the planning and optimization of use of budget.
An initial comparison of the actual expenses from the General Ledger of the Oracle System (Official Record) and the Utilization Report of the section show an average discrepancy of 18% in 2004 and 20% in 2005.
This project shall focus on budget monitoring process of the following administrative expense accounts: Electricity, Electrical Equipment and Janitorial Services.
DEFINEDEFINE
3
2005Actual Expenses of General Ledger vs.
Monitoring/Utilization Report
Oracle GL Utilization Report Discrepancies %Rental (Pres. Res.) 84,834 90,074 (5,240) (6.2)President's Residence-Main 47,035 38,313 8,722 18.5Bldg & Grnds Services 151,113 149,696 1,417 0.9Pest Control 26,459 21,188 5,271 19.9Janitorial Services 235,906 284,456 (48,550) (20.6)Garbage Collection 18,063 14,652 3,411 18.9Elevators 217,648 217,628 20 0.0Eng'g Oper & Maintenance 492,973 510,814 (17,841) (3.6)Electrical Supplies 85,774 73,242 12,532 14.6Mechanical Supplies 121,200 118,844 2,356 1.9Bldg & Grnds Supplies 183,873 144,926 38,947 21.2Janitorial Supplies 173,245 161,899 11,346 6.5Fire Protection Supplies 7,048 4,788 2,260 32.1Electrical Equipment 164,960 213,925 (48,965) (29.7)Mechanical Equipment 148,475 109,384 39,091 26.3Janitorial Equipment/Tools 14,792 15,943 (1,151) (7.8)Audio-Visual Equipment 15,298 15,298 0 0.0Fire Protection Equipment 3,180 0 3,180 100.0Medical Equipment 11,585 11,584 1 0.0Alterations & Improvement 405,987 364,537 41,450 10.2Electricity 2,232,990 1,874,279 358,711 16.1Water 83,915 76,910 7,005 8.3LPG and Others 53,949 54,096 (147) (0.3)Furnishings-Acquisition 7,020 3,065 3,955 56.3Furnishings-Maintenance 60,699 50,040 10,659 17.6Furniture-Maintenance 149,841 131,894 17,947 12.0Office Equipment-Maintenance 18,811 23,459 (4,648) (24.7)Radio Communications 17,308 14,948 2,360 13.6Other Outsourced Services 3,000 0 3,000 100.0
2005
4
Pareto Chart of Discrepancies 2005 Monitoring/Utilization
ReportCount
Perc
ent
2005 Admin Expense
Count 12532 11346 10659 8722 7005 5271 33146Percent 51 7
3587117 6 6 6 3 3 2 2 2 1
489651 1 5
Cum % 51 58 65 71 77 82
48550
85 87 89 91 92 94 95 95 100
41450 39091 38947 17947 17841
Other
Pest
Cont
rol 0
5
Water 0
5
Pres
ident'
s Res
.-Main
05
Furn
ishings
-Mai
ntena
nce 0
5
Janitor
ial Su
pplie
s 05
Electr
ical S
uppl
ies 05
Eng'g
Ope
r & M
ain 05
Furn
iture
-Mainte
nanc
e 05
Bldg &
Grn
ds Su
ppl ie
s 05
Mecha
nical Eq
uipmen
t 05
Al tera
tions
& Im
prve
mnt 05
Jani to
rial S
erv 0
5
Electr
ical E
quipmen
t 05
Electr
icity 0
5
700000
600000
500000
400000
300000
200000
100000
0
100
80
60
40
20
0
Oracle GL Actual Expenses vs. Budget Monitoring Sheet 2005
5
2004Actual Expenses of General Ledger vs.
Monitoring/Utilization Report
Oracle GL Utilization Report Discrepancies %
Rental (Pres. Res.) 95,872 95,872 0 0.0President's Residence-Main 9,699 12,296 (2,597) (26.8)Bldg & Grnds 125,377 127,160 (1,783) (1.4)Pest Control 24,661 19,963 4,698 19.1Janitorial Serv 273,848 273,522 326 0.1Garbage Collection 16,934 15,578 1,356 8.0Elevators 217,628 217,648 (20) (0.0)Eng'g Oper & Main 552,899 482,762 70,137 12.7Electrical Supplies 152,605 144,126 8,479 5.6Mechanical Supplies 100,035 132,784 (32,749) (32.7)Bldg & Grnds Supplies 148,448 119,093 29,355 19.8Janitorial Supplies 147,618 107,803 39,815 27.0Fire Protection Supplies 6,821 6,526 295 4.3Electrical Equipment 333,046 315,843 17,203 5.2Mechanical Equipment 116,387 165,364 (48,977) (42.1)Janitorial Equipment/Tools 22,160 18,558 3,602 16.3Audio-Visual Equipment 20,856 22,422 (1,566) (7.5)Fire Protection Equipment 10,348 9,532 816 7.9Medical Equipment 24,417 10,508 13,909 57.0Alterations & Improvement 286,460 378,305 (91,845) (32.1)Electricity 1,847,730 1,840,100 7,630 0.4Water 65,887 66,071 (184) (0.3)LPG and Others 38,383 42,007 (3,624) (9.4)Furnishings-Acquisition 16,691 16,253 438 2.6Furnishings-Maintenance 80,908 91,580 (10,672) (13.2)Furniture-Maintenance 53,465 92,532 (39,067) (73.1)Office Equipment-Maintenance 33,637 14,835 18,802 55.9Radio Communications 25,891 16,276 9,615 37.1
2004
6
Pareto Chart of Discrepancies of 2004 Monitoring/Utilization
ReportCount
Perc
ent
2004 Admin Expense
Count 17203 13909 10672 9615 8479 7630 21305Percent 20 15
9184511 9 9 7 6 4 4 3 2 2
701372 2 5
Cum % 20 35 46 55 63 70
48977
77 81 84 87 90 92 94 95 100
39815 39067 32749 29355 18802
500000
400000
300000
200000
100000
0
100
80
60
40
20
0
Oracle GL Actual Expenses vs. Budget Monitoring Sheet 2004
7
DEFINE
PROJECT DESCRIPTION:
PROBLEM STATEMENT : The internal budget monitoring report for building maintenance-related expenses does not tally with official accounting records and does not provide in a timely manner, how the budget allocation was used. As a result, the figures are not reliable for planning purposes and leads to customer dissatisfaction.
Project Charter
8
DEFINE
PROJECT DESCRIPTION:
PROJECT GOALS :
a. To analyze, evaluate and improve the current budget monitoring process for the following administrative expense accounts: electricity, electrical equipment and janitorial services.
b. To reduce the discrepancy between monitoring/utilization report and the general ledger of Oracle to $5,000 or less.
Project Charter
9
High Level Process Map
Prepares monthly budget utilization
report.
Updates monitoring worksheets.
Prepares monitoring worksheet for each budget account and
summary table.
Informs OAFA-FM staff handling budget accounts of the
approved budget.
START
END
Coordinates budget utilization updates with:a. RFP creator– for updates to Services worksheet from preparation/approval of RFP for services rendered for the month.b. RP creator/coordinator– for updates to Goods worksheet based on the month’s RPs/POs and deliveries.
Submits monthly utilization report to
Director, OAFA
10
CTQDEFINE
Output Unit Utilization Report
Output Characteristic
(Big Y)Reliable monthly utilization report
Operations Definition
Process starts when approved budget is disseminated to OAFA-FM staff and ends when monthly utilization report is submitted to Director, OAFA.
How process will be measured
By discrepancies from month end actual expenses of General Ledger of Oracle System against Monthly Utilization report.
LSL - US$0 discrepancyUSL - US$5,000 discrepancy
Defect Discrepancies above $5,000
No. of Defect Opportunities
Per Unit1 defect opportunity for each expense account
US$3,000 discrepancy
CTQ
Project Y (Little y) Measure
Specification Limits
Target
High-Level Need Improvement of budget monitoring process of
janitorial services, electrical equipment and
electricity
11
SIPOC DiagramDEFINEDEFINE
Suppliers Inputs Process Outputs Customers
Informs OAFA-FM staff of approved budget
Prepares monitoring worksheet
Updates monitoring worksheet
Prepares monthly
utilization report
Submits monthly
utilization report
OAFA-FM staff monitoring building and maintenance related goods and services
Actual expenses and commitments (outstanding RPs/POs) of building maintenance-related goods and services
High-Level Process Steps
(See Below)
Monitoring sheet/Monthly utilization report
Head, OAFA-FM
Director, OAFA
PD, OAS
Budget Coordinating Unit, OAOD
Step 1: Step 2: Step 3: Step 4: Step 5:
12
Summary of Discrepancies of 2005 for Janitorial Services
Janitorial Services
Oracle GL Utilization Report Discrepancies*
Jan (152) 0 (152)
Feb (152) 24,960 (25,112)
Mar 47,190 33,647 13,543
Apr 49,134 53,159 (4,025)
May 73,915 78,360 (4,445)
Jun 142,474 103,805 38,669
Jul 99,038 123,062 (24,024)
Aug 143,542 145,582 (2,040)
Sep 210,395 167,573 42,822
Oct 188,140 167,573 20,567
Nov 211,101 259,614 (48,513)
Dec 235,906 284,456 (48,550)
Note: Absolute values were considered in comparing the discrepancies.
MEASURE
13
Process Capability for Janitorial Services
MEASUREMEASUREMEASURE
6000040000200000-20000
LSLUSL
121110987654321
1000000
100000
10000
1000
100
10
1
Date:
Units:Upper Spec: 5000Lower Spec: 0Nominal: 3000 Opportunity:
7 March 2006Reported by:Project: OAS-06-012Department: OASProcess:Characteristic:
Actual (LT)
Process Performance Process Demographics
Actual (LT) Potential (ST)
Sigma(Z.Bench)
DPMO
-1.56
940429.6
-0.06
523281.1
Process Benchmarks
Report 1: Executive Summary: J anitorial Services
14
Process Capability for Janitorial Services
MEASUREMEASURE
121110987654321
80000
40000
0
_X=22705
UCL=73078
LCL=-27667
Observation121110987654321
50000
25000
0
__MR=18940
UCL=61882
LCL=0
ST
* -0.94Z.LSL * 1.21Z.Bench -0.06 -1.56Z.Shift 1.50
LT
1.50P.USL * 0.827092P.LSL * 0.113338P.Total 0.523281 0.940430
Mean
Yield 47.67 5.96DPMO 523281.1 940429.6Cp * *Cpk
3000
* *CCpk * *Pp * 0.04Ppk *
22705.2
-0.31
StDev * 18780.635Z.USL
50000 50000
79047.1-33636.7
I and MR Chart
Process Tolerance
Specifications
Potential (ST) Capability
Process Tolerance
Specifications
Actual (LT) Capability
Data Source:Time Span:Data Trace:
Capability I ndices
Report 2: Process Capability for Janitorial Services
15
Summary of Discrepancies of 2005for Electrical Equipment
Note: Absolute values were considered in comparing the discrepancies.
Electrical Equipment
Oracle GL Utilization Report Discrepancies
Jan 2,976 0 2,976
Feb 4,646 6,492 (1,846)
Mar 61,632 6,492 55,140
Apr 75,533 60,297 15,236
May 84,599 4,870 79,729
Jun 87,049 87,049 0
Jul 95,449 87,049 8,400
Aug 100,727 87,049 13,678
Sep 102,602 80,433 22,169
Oct 106,676 80,433 26,243
Nov 107,107 107,107 0
Dec 164,960 213,925 (48,965)
MEASUREMEASURE
16
Process Capability for Electrical Equipment
MEASUREMEASURE
800006000040000200000-20000-40000
LSL USL
121110987654321
1000000
100000
10000
1000
100
10
1
Date:
Units:Upper Spec: 5000Lower Spec: 0Nominal: 3000 Opportunity:
7 March 2006Reported by:Project: OAS-06-012Department: OASProcess:Characteristic:
Actual (LT)
Process Performance Process Demographics
Actual (LT) Potential (ST)
Sigma(Z.Bench)
DPMO
-1.59
943730.9
-0.09
534619.3
Process Benchmarks
Report 1: Executive Summary: Electrical Equipment
17
Process Capability for Electrical Equipment
MEASUREMEASURE
121110987654321
80000
0
-80000
_X=22865
UCL=105070
LCL=-59340
Observation121110987654321
100000
50000
0
__MR=30909
UCL=100989
LCL=0
ST
* -0.68Z.LSL * 0.87Z.Bench -0.09 -1.59Z.Shift 1.50
LT
1.50P.USL * 0.752530P.LSL * 0.191200P.Total 0.534619 0.943731
Mean
Yield 46.54 5.63DPMO 534619.3 943730.9Cp * *Cpk
3000
* *CCpk * *Pp * 0.03Ppk *
22865.2
-0.23
StDev * 26177.061Z.USL
50000 50000
101396-55666
I and MR Chart
Process Tolerance
Specifications
Potential (ST) Capability
Process Tolerance
Specifications
Actual (LT) Capability
Data Source:Time Span:Data Trace:
Capability I ndices
Report 2: Process Capability for Electrical Equipment
18
Summary of Discrepancies of 2005 for Electricity
Note: Absolute values were considered in comparing the discrepancies.
MEASUREMEASURE
Electricity
Oracle GL Utilization Report Discrepancies
Jan 160,460 169,009 (8,549)
Feb 160,460 169,009 (8,549)
Mar 510,256 508,640 1,616
Apr 687,714 679,403 8,311
May 878,452 863,608 14,844
Jun 1,081,136 1,062,766 18,370
Jul 1,080,746 1,255,573 (174,827)
Aug 1,475,835 1,455,756 20,079
Sep 1,670,093 1,655,350 14,743
Oct 1,852,871 1,655,350 197,521
Nov 1,852,871 2,019,999 (167,128)
Dec 2,232,990 1,874,279 358,711
19
Process Capability for Electricity
MEASUREMEASURE
3000002000001000000-100000-200000
LSLUSL
121110987654321
1000000
100000
10000
1000
100
10
1
Date:
Units:Upper Spec: 5000Lower Spec: 0Nominal: 3000 Opportunity:
7 March 2006Reported by:Project: OAS-06-012Department: OASProcess:Characteristic:
Actual (LT)
Process Performance Process Demographics
Actual (LT) Potential (ST)
Sigma(Z.Bench)
DPMO
-2.21
986563.4
-0.71
762186.4
Process Benchmarks
Report 1: Executive Summary: Electricity
20
Process Capability for Electricity
MEASUREMEASURE
121110987654321
400000
200000
0
_X=82771
UCL=262892
LCL=-97351
Observation121110987654321
200000
100000
0
__MR=67726
UCL=221279
LCL=0
ST
* -0.66Z.LSL * 0.70Z.Bench -0.71 -2.21Z.Shift 1.50
LT
1.50P.USL * 0.745800P.LSL * 0.240763P.Total 0.762186 0.986563
Mean
Yield 23.78 1.34DPMO 762186.4 986563.4Cp * *Cpk
3000
* *CCpk * *Pp * 0.01Ppk *
82770.7
-0.22
StDev * 117596.950Z.USL
50000 50000
435562-270020
I and MR Chart
Process Tolerance
Specifications
Potential (ST) Capability
Process Tolerance
Specifications
Actual (LT) Capability
Data Source:Time Span:Data Trace:
Capability I ndices
Report 2: Process Capability for Electricity
21
Detailed Budget Monitoring Process Map (As Is) for Janitorial Services
As-is Process Map for Budget Monitoring for Janitorial Services
RFP Approver
OAFA-FM RFP Creator
OAFA-FM Staff Handling Janitorial
ServicesBudget Coordinator
START
Inform OAFA-FM staff handling Janitorial Services Contract of approved budget
Prepare Janitorial Services Monitoring Worksheet
Certify Services Rendered
Prepare RFP
Verify RFP and Submit for Approval
Get Data on Monthly Utilization
Monthly Billing Submitted by Service Provider?
YesYes
NoNo
Estimate Monthly Billing
Update Actual Payment Column
Update Committed Column
Update Entry in Summary Table of Monthly OAFA-FM Budget Utilization
Submit Monthly Budget Utilization Report
END
Services Rendered?
YesYesNoNo
Approve RFP
to Controllers for Processing
MEASUREMEASURE
22
Detailed Budget Monitoring Process Map (As Is) for Electrical Equipment
As-is Process Map for Budget Monitoring for Electrical Equipment
MMUOAIS-PCRP ApproverOAFA-FM RP
VerifierOAFA-FM RP Creator/
InitiatorBudget Coordinator
START
Prepare Electrical Equipment Monitoring
Worksheet
Request for Data (RP/PO Summary) on Monthly
Budget Utilization
Inform OAFA-FM RP Creator of
Approved Budget
Create Monitoring Sheet for RPs –
Served (delivered) and Unserved (PO/
no PO)
Create RP for Electrical
Equipment
Verify RP Approve RP Process RP
Accept Goods Delivered
Prepare RP/PO Summary Report
Data Received?
Get Data on Actual Payments from
Oracle and Commitments from
Old Reports
Update Monitoring Worksheet
YES
NO
Submit Monthly Budget Utilization
Report
END
Inform OAFA-FM staff handling Electrical
Equipment Services of approved budget
Receive GoodsIssue PO
Update Monitoring Sheet for RPs –
Served (delivered) and Unserved (PO/
no PO)
MEASUREMEASURE
23
Detailed Budget Monitoring Process Map (As Is) for Electricity
As-is Process Map for Budget Monitoring for Electricity
RFP Approver
OAFA-FM RFP Creator
OAFA-FM Staff Handling Electricity
Budget AccountBudget Coordinator
START
Prepare Electricity Monitoring Worksheet
Verify Electricity Consumption
Prepare RFP
Verify RFP and Submit for Approval
Get Data on Monthly Utilization
Monthly Electricity Bill Received?
YesYes
NoNo
Estimate Monthly Billing
Update Actual Payment Column
Update Committed Column
Update Entry in Summary Table of Monthly OAFA-FM Budget Utilization
Submit Monthly Budget Utilization Report
END
Bill Correct? YesYes
NoNo
Approve RFP
to Controllers for Processing
MEASUREMEASURE
24Procedures
People
Cause and Effect Diagram forJanitorial Services
Discrepancies between Actual Expenses of Oracle GeneralLedger and Monthly UtilizationReport
Different US Dollar-Peso exchange used in monthly utilization report
Not checking actual expenses recorded in Oracle General Ledger
Not familiar with Oracle-GL Inquirer and related functionalities including available reports/data
Variation of closing date of Oracle General Ledger and date of generating of monthly utilization report/ no common reference point of information
Oracle – not user friendly
Technology
Not Familiar with terminologies, policies,procedures of budget, accountingand other related procedures
Work schedule of budget coordinator and OAFA-FM staff – difficulty incoordination and gathering of data
shift schedule
C
N
C
C
C
C
C
CTreatment of actual payment and commitments
25
Results of Brainstorming of Proposed Solutions for Janitorial Services
ANALYZEANALYZE
CONTROL FACTORS ISSUES/CONCERNS PROPOSED SOLUTIONS
1. Not familiar with terminologies, policies, procedures of budget, accounting and other related procedures
Conduct an orientation on common terms used, policies, procedures of budget, accounting and other related procedures. - to have a common understanding
2. Not familiar with ORACLE GL Inquirer and related functionalities including available reports/data
For this project, will concentrate on OAFA-FM particularly the 3 administrative expense accounts.
Conduct a training session with concerned budget coordinators in coordination with CTL on use of Oracle and the available reports/data that can be used in budget monitoring
3. Variation between closing dates of Oracle General Ledger and date of generating monthly utilization report/no common reference point of information
As confirmed with CTL, closing of general ledger is at the 8th of the succeeding month. When actual expenses are downloaded earlier than the specified date, the figures will still change upon final closing of general ledger. It is not advisable to inquire from the system or run the report earlier than 8th of the month.
Need to discuss this with OAS Management if budget utilization report can be submitted on a later date.
The Budget Utilization Report from OAS Divisions is submitted every 5th of the month as part of the monthly work status/accomplishment report. We shall explore the possibility of changing the submission date of the Budget Utilization Report, to synchronize with the closing date of the GL system of CTL. -
26
Results of Brainstorming of Proposed Solutions for Janitorial Services
ANALYZEANALYZE
CONTROL FACTORS ISSUES/CONCERNS PROPOSED SOLUTIONS
4. Treatment of actual payment and commitments
The training sessions will address some of the issues involved.
Create a common understanding on the treatment of expenses, when it is considered “actual expense” and “commitments”.
Enhance/standardize the current monitoring report.
5. Not checking actual expenses recorded in Oracle General Ledger
Introduce additional step in the current monitoring process whereby the staff concerned should check actual expenses in Oracle General Ledger System and reconcile with his monitoring report/sheet.
6. Different US Dollar-Peso exchange rate used in monthly utilization report
Common reference point for exchange rates – ADB Portal
7. Work schedule of budget coordinator and OAFA-FM staff – difficulty in coordinating and gathering of data - shift schedule
Regular work schedule for budget coordinator – for easy coordination
27
Technology
Procedures
People
Cause and Effect DiagramFor Electrical Equipment
Discrepancies between Actual Expenses of Oracle GeneralLedger and Monthly UtilizationReport
Not familiar with terminologies, policies, procedures of budget, accounting, accrual and other related procedures
Different sources of dataused in budget monitoring
Variation between closing date of Oracle GL and date of generating of monthly utilization report/ no common reference point of information.
Oracle – not user friendly
Not checking actual expenses recorded in Oracle GL
Work schedule of budget coordinator and OAFA-FM staff – difficulty in coordination and gathering of data
shift schedule
C
C
C
C
N
C
C
Not familiar with Oracle-GL Inquirer and related functionalities including available reports/data
28
Results of Brainstorming of Proposed Solutions for Electrical Equipment
ANALYZEANALYZE
CONTROL FACTORS ISSUES/CONCERNS PROPOSED SOLUTIONS
1. Not familiar with terminologies, policies, procedures of budget, accounting and other related procedures
Conduct an orientation on common terms used, policies, procedures of budget, accounting and other related procedures. - to have a common understanding
2. Not familiar with ORACLE GL Inquirer and related functionalities including available reports/data
For this project, will concentrate on OAFA-FM particularly the 3 administrative expense accounts.
Conduct a training session with concerned budget coordinators in coordination with CTL on use of Oracle and the available reports/data that can be used in budget monitoring
3. Variation between closing dates of Oracle General Ledger and date of generating monthly utilization report/no common reference point of information
As confirmed with CTL, closing of general ledger is at the 8th of the succeeding month. When actual expenses are downloaded earlier than the specified date, the figures will still change upon final closing of general ledger. It is not advisable to inquire from the system or run the report earlier than 8th of the month.
Need to discuss this with OAS Management if budget utilization report can be submitted on a later date.
The Budget Utilization Report from OAS Divisions is submitted every 5th of the month as part of the monthly work status/accomplishment report. We shall explore the possibility of changing the submission date of the Budget Utilization Report, to synchronize with the closing date of the GL system of CTL.
29
Results of Brainstorming of Proposed Solutions for Electrical Equipment
ANALYZEANALYZE
CONTROL FACTORS ISSUES/CONCERNS PROPOSED SOLUTIONS
4. Treatment of actual payment and commitments
The training sessions will address some of the issues involved.
Create a common understanding on the treatment of expenses, when it is considered “actual expense” and “commitments”..
Enhance/standardize the current monitoring report.
5. Not checking actual expenses recorded in Oracle General Ledger
Introduce additional step in the current monitoring process whereby the staff concerned should check actual expenses in Oracle General Ledger System and reconcile with his monitoring report/sheet.
6. Different US Dollar-Peso exchange rate used in monthly utilization report
Common reference point for exchange rates – ADB Portal
7. Different sources of data used in budget monitoring
Identify common source of data from Oracle to budget coordinators: - GL Inquirer – Trial Balance Summary 2 - PO Internal Requestor – ADB PO Budget Monitoring Report (Text)
8. Work schedule of budget coordinator and OAFA-FM staff – difficulty in coordinating and gathering of data - shift schedule
Regular work schedule for budget coordinator – for easy coordination
LONG TERM: A full-time staff that has basic knowledge of accounting, budget should be assigned in monitoring the budget of OAFA-FM.
30Technology
Procedures
People
Cause and Effect Diagramfor Electricity
Discrepancies between Actual Expenses of Oracle GeneralLedger and Monthly UtilizationReport
Different US Dollar-Peso exchange rate used in monthly utilization report
Not checking actualexpenses recorded in Oracle General Ledger
Oracle – not user friendly
Variation between closing dates of Oracle General Ledger and date of generating ofmonthly utilization report/ no common reference point of information. Work schedule of budget
coordinator and OAFA-FM staff – difficulty incoordination and gathering of data
shift schedule
Not Familiar with terminologies, policies,procedures of budget, accountingand other related procedures
N
C
C
C
C
C
C
Treatment of actual payment and commitments
C
Not familiar with Oracle-GL Inquirer and related functionalities including available reports/data
31
Results of Brainstorming of Proposed Solutions for Electricity
ANALYZEANALYZE
CONTROL FACTORS ISSUES/CONCERNS PROPOSED SOLUTIONS
1. Not familiar with terminologies, policies, procedures of budget, accounting and other related procedures
Conduct an orientation on common terms used, policies, procedures of budget, accounting and other related procedures. - to have a common understanding
2. Not familiar with ORACLE GL Inquirer and related functionalities including available reports/data
For this project, will concentrate on OAFA-FM particularly the 3 administrative expense accounts.
Conduct a training session with concerned budget coordinators in coordination with CTL on use of Oracle and the available reports/data that can be used in budget monitoring
3. Variation between closing dates of Oracle General Ledger and date of generating monthly utilization report/no common reference point of information
As confirmed with CTL, closing of general ledger is at the 8th of the succeeding month. When actual expenses are downloaded earlier than the specified date, the figures will still change upon final closing of general ledger. It is not advisable to inquire from the system or run the report earlier than 8th of the month.
Need to discuss this with OAS Management if budget utilization report can be submitted on a later date.
The Budget Utilization Report from OAS Divisions is submitted every 5th of the month as part of the monthly work status/accomplishment report. We shall explore the possibility of changing the submission date of the Budget Utilization Report, to synchronize with the closing date of the GL system of CTL.
32
Results of Brainstorming of Proposed Solutions for Electricity
ANALYZEANALYZE
CONTROL FACTORS ISSUES/CONCERNS PROPOSED SOLUTIONS
4. Treatment of actual payment and commitments
The training sessions will address some of the issues involved.
Create a common understanding on the treatment of expenses, when it is considered “actual expense” and “commitments”.
Enhance/standardize the current monitoring report.
5. Not checking actual expenses recorded in Oracle General Ledger
Introduce additional step in the current monitoring process whereby the staff concerned should check actual expenses in Oracle General Ledger System and reconcile with his monitoring report/sheet.
6. Different US Dollar-Peso exchange rate used in monthly utilization report
Common reference point for exchange rates – ADB Portal
7. Work schedule of budget coordinator and OAFA-FM staff – difficulty in coordinating and gathering of data - shift schedule
Regular work schedule for budget coordinator – for easy coordination
LONG TERM: A full-time staff that has basic knowledge of accounting, budget should be assigned in monitoring the budget of OAFA-FM.
33
Jan-Jun 2006 Summary of Discrepancies of Utilization Report
IMPROVEIMPROVE
JANITORIAL SERVICES
Oracle GL FM Utilization Report Discrepancies
Jan 0.00 0.00 0.00
Feb 528.50 27,336.75 26,808.25
Mar 79,076.38 27,336.75 (51,739.63)
Apr 27,797.38 27,336.75 (460.63)
May 80,500.23 79,886.53 (613.70)
Jun 106,728.14 105,096.34 (1,631.80)
34
Current Process Capability for
Janitorial Services Jan-Jun 2006
IMPROVEIMPROVE
6000040000200000-20000-40000-60000
LSLUSL
654321
1000000
100000
10000
1000
100
10
1
Date:
Lower Spec: 0Nominal: 3000 Opportunity:
Reported by:Project:Department:Process:Characteristic:Units:Upper Spec: 5000
Actual (LT)
Process Performance Process Demographics
Actual (LT) Potential (ST)
Sigma(Z.Bench)
DPMO
-1.46
928421.3
0.04
485694.5
Process Benchmarks
Report 1: Executive Summary
35
Improved Process Map for Janitorial Services
IMPROVEIMPROVE
Improved Process Map for Budget Monitoring for Janitorial Services 26 May 2006
RFP Approver
OAFA-FM RFP Creator
OAFA-FM Staff Handling Janitorial
ServicesBudget Coordinator
START
Inform OAFA-FM staff handling Janitorial Services Contract of approved budget
Prepare Janitorial Services Monitoring Worksheet
Certify Services Rendered
Prepare RFP
Verify RFP and Submit for Approval
Get Data on Monthly Utilization
Monthly Billing Submitted by Service Provider?
YesYes
NoNo
Estimate Monthly Billing
Update Entry in Summary Table of Monthly OAFA-FM Budget Utilization
Submit Monthly Budget Utilization Report on or before 15th of the month
END
Services Rendered?
YesYesNoNo
Approve RFP
to Controllers for Processing
Input data in Commitment Column
Check $ exchange at the ADB PortalOAOD to advice schedule of closing of books
Check Oracle GL as of cut-off date
Update Actual Payment/Commitment Column
36
Budget Utilization Report for Janitorial Services
(Pilot Test)IMPROVEIMPROVE
Janitorial Services
Oracle GLFM Utilization Report (Improved Process) Discrepancies
Jan 0.00 0.00 0.00
Feb 528.50 528.50 0.00
Mar 79,076.38 79,076.38 0.00
Apr 27,797.38 27,797.38 0.00
May 80,500.23 80,500.23 0.00
Jun 106,728.14 106,728.14 0.00
TOTAL 106,728.14 106,728.14 0.00
37
Budget Utilization Report for Janitorial Services
(Pilot Test)IMPROVEIMPROVE
Janitorial Services
OAFA-FMDiscrepancies
Improved ProcessDiscrepancies
Jan 0.00 0.00
Feb 26,808.25 0.00
Mar (51,739.63) 0.00
Apr (460.63) 0.00
May (613.70) 0.00
Jun (1,631.80) 0.00
38
Budget Utilization Report for Janitorial Services
IMPROVEIMPROVE
Janitorial Services (Data Model)
Discrepancies
Jan 0.000001
Feb 0.000002
Mar 0.000001
Apr 0.000002
May 0.000001
Jun 0.000001
• Data model close to zero created to show six sigma level
39
Process Capability forJanitorial Services
(Data Model)
IMPROVEIMPROVE
0.000
753
0.000
502
0.000
251
-0.00
0000
-0.00
0251
-0.00
0502
-0.00
0753
LSL USL
654321
1000000
100000
10000
1000
100
10
1
Date:
Lower Spec: 0Nominal: 3000 Opportunity:
Reported by:Project:Department:Process:Characteristic:Units:Upper Spec: 5000
Actual (LT)
Process Performance Process Demographics
Actual (LT) Potential (ST)
Sigma(Z.Bench)
DPMO
2.46
7008.1
3.96
38.0
Process Benchmarks
Report 1: Executive Summary
40
Process Capability forJanitorial Services
(Comparison)IMPROVEIMPROVE
Sigma LevelImproved Process
Sigma LevelCurrent FM Process
41
Improved Process for Janitorial Services
IMPROVEIMPROVE
Given that:
Sigma level of 6 = 3.4 DPMO vs. Improved process = 0 DPMO
We conclude that we have reached or even exceeded our goal to reduce the discrepancy between monitoring/ utilization report and the general ledger of Oracle to $5000 or less. A zero discrepancy has been achieved for the Janitorial services improved process monitoring report.
TARGET MET!!!
42
IMPROVEIMPROVE
Electrical Equipment
Oracle GL FM Utilization Report Discrepancies
Jan 29,527.14 0.00 (29,527.14)
Feb 30,957.86 0.00 (30,957.86)
Mar 30,975.86 30,957.86 (18.00)
Apr 85,476.10 30,957.86 (54,518.24)
May 85,824.23 85,557.02 (267.21)
Jun 85,816.30 85,557.02 (259.28)
Jan-Jun 2006 Summary of Discrepancies of Utilization Report
43
IMPROVEIMPROVE
200000-20000-40000-60000
LSLUSL
654321
1000000
100000
10000
1000
100
10
1
Date:
Lower Spec: 0Nominal: 3000 Opportunity:
Reported by:Project:Department:Process:Characteristic:Units:Upper Spec: 5000
Actual (LT)
Process Performance Process Demographics
Actual (LT) Potential (ST)
Sigma(Z.Bench)
DPMO
-1.60
944855.6
-0.10
538595.6
Process Benchmarks
Report: Executive Summary for Electrical Equipment
Current Process Capability for
Electrical Equipment Jan-Jun 2006
44
Improved Process Map for Electrical Equipment
IMPROVEIMPROVE
Proposed Improved Process Map for Budget Monitoring for Electrical Equipment as of 26 May 2006
MMUOAIS-PCRP ApproverOAFA-FM RP
VerifierOAFA-FM RP Creator/InitiatorBudget Coordinator
START
Prepare Electrical Equipment Monitoring
Worksheet
Inform OAFA-FM RP Creator of
Approved Budget
Check previous year’s unserved POs and include in current year’s commitment
Create RP for Electrical Equipment
Verify RP Approve RP Process RP
Accept Goods Delivered
Update RP/PO Status Monitoring
Sheet
Prepare RP/PO Summary Report
and Submit Budget Utilization
Figures
Update Monitoring Worksheet
Submit Monthly Budget Utilization
Report
END
Inform OAFA-FM staff handling Electrical
Equipment Services of approved budget
Receive GoodsIssue PO
Check Oracle GL and Confirm
Figures for Actual Payments Made
Create Monitoring Sheet for RPs – Served (delivered) and
Unserved (PO/no PO)
Check Oracle GL for Actual
Payments made as of Cutoff Date
Check $ exchange rate at the ADB Portal
OAOD to advise schedule of closing of books
45
IMPROVEIMPROVE Budget Utilization Report for Electrical Equipment
PILOT TEST
Electrical Equipment
Oracle GL
FM Utilization Report (Improved Process) Discrepancies
Jan 29,527.14 29,527.14 0.00
Feb 30,957.86 30,964.25 6.39
Mar 30,957.86 30,964.25 6.39
Apr 85,476.10 85,482.49 6.39
May 85,824.23 85,831.08 6.85
Jun 85,816.30 85,823.15 6.85
Jul 87,133.54 87,132.46 (1.08)
Aug 87,133.54 87,132.46 (1.08)
46
Process Capability forElectrical Equipment -
IMPROVEDIMPROVEIMPROVE
980
840
700
560
420
280
1400
LSL USL
87654321
1000000
100000
10000
1000
100
10
1
Date:
Lower Spec: 0Nominal: 3000 Opportunity:
Reported by:Project:Department:Process:Characteristic:Units:Upper Spec: 5000
Actual (LT)
Process Performance Process Demographics
Actual (LT) Potential (ST)
Sigma(Z.Bench)
DPMO
0.98
164460.0
2.48
6637.8
Process Benchmarks
Report 1: Executive Summary
47
Improved Process Capability for
Electrical Equipment IMPROVEIMPROVE
87654321
10
5
0
_X=3.84
UCL=9.45
LCL=-1.78
Observation87654321
8
4
0
__MR=2.111
UCL=6.899
LCL=0
ST
* 1270.65Z.LSL * 0.98Z.Bench 2.48 0.98Z.Shift 1.50
LT
1.50P.USL * 0P.LSL * 0.164460P.Total 0.0066378 0.164460
Mean
Yield 99.34 83.55DPMO 6637.8 164460.0Cp * *Cpk
3000
* *CCpk * *Pp * 211.94Ppk *
3.83875
0.33
StDev * 3.932Z.USL
50000 50000
15.6347-7.95716
I and MR Chart
Process Tolerance
Specifications
Potential (ST) Capability
Process Tolerance
Specifications
Actual (LT) Capability
Data Source:Time Span:Data Trace:
Capability I ndices
Report 2: Process Capability for Electrical Equipment (Improved)
48
Process Capability forElectrical Equipment
(Comparison)IMPROVEIMPROVE
Sigma LevelImproved Process
Sigma LevelCurrent FM Process
49
Budget Utilization Report for Electrical Equipment
IMPROVEIMPROVE
Electrical Equipment
OAFA-FM Discrepancies
Improved Process Discrepancies
Jan (29,527.14) 0.00
Feb (30,957.86) 6.39
Mar 0.00 6.39
Apr (54,518.24) 6.39
May (267.21) 6.85
Jun (259.28) 6.85
Jul (1,576.52) (1.08)
Aug 0.00 (1.08)
50
Improved Process for Electrical Equipment
IMPROVEIMPROVE
We conclude that we have reached our goal to reduce the discrepancy between monitoring/ utilization report and the general ledger of Oracle to $5000 or less.
TARGET MET!!!
51
Jan-Jun 2006 Summary of Discrepancies of Utilization Report
IMPROVEIMPROVE
Electricity
Oracle GL FM Utilization Report Discrepancies
Jan (11,633.26) 0.00 11,633.26
Feb 144,817.87 338,788.77 193,970.90
Mar 518,873.43 528,943.55 10,070.12
Apr 518,873.43 726,784.71 207,911.28
May 716,027.78 901,523.25 185,495.47
Jun 1,103,606.07 1,108,885.90 5,279.83
52
IMPROVEIMPROVE
3000002000001000000-100000
LSLUSL
654321
1000000
100000
10000
1000
100
10
1
Date:
Lower Spec: 0Nominal: 3000 Opportunity:
Reported by:Project:Department:Process:Characteristic:Units:Upper Spec: 5000
Actual (LT)
Process Performance Process Demographics
Actual (LT) Potential (ST)
Sigma(Z.Bench)
DPMO
-2.25
987681.8
-0.75
772485.4
Process Benchmarks
Report: Executive Summary for Electricity
Current Process Capability for
ElectricityJan-Jun 2006
53
Improved Process Map for Electricity
IMPROVEIMPROVE
Proposed Improved Process Map for Budget Monitoring for Electricity as of 25 May 2006
RFP Approver
OAFA-FM RFP Creator
OAFA-FM Staff Handling Electricity
Budget AccountBudget Coordinator
START
Prepare Electricity Monitoring Worksheet
Verify Electricity Consumption
Prepare RFP
Verify RFP and Submit for Approval
Monthly Electricity Bill Received?
YesYes
NoNo
Estimate Monthly Billing
Update Actual Payment/Commitment Column
Input data in Commitment Column
Update Entry in Summary Table of Monthly OAFA-FM Budget Utilization
Submit Monthly Budget Utilization Report on or before 15th of the month
END
Bill Correct?YesYesNoNo
Approve RFP
to Controllers for Processing
OAOD to advice schedule of closing of books
Check Oracle GL as of cut-off date
Check $ exchange at the ADB Portal
54
IMPROVEIMPROVE
Electricity
Oracle GLFM Utilization Report(Improved Process) Discrepancies
Jan (11,633.26) (11,633.26) 0.00
Feb 144,817.87 144,817.87 0.00
Mar 518,873.43 518,873.43 0.00
Apr 518,873.43 518,873.43 0.00
May 716,027.78 716,027.78 0.00
Jun 1,103,606.07 1,103,606.07 0.00
Budget Utilization Report for Electricity
(PILOT TEST)
55
Budget Utilization Report for Electricity (Pilot Test)
IMPROVEIMPROVE
Electricity
OAFA-FMDiscrepancies
Improved ProcessDiscrepancies
Jan 11,633.26 0.00
Feb 193,970.90 0.00
Mar 10,070.12 0.00
Apr 207,911.28 0.00
May 185,495.47 0.00
Jun 5,279.83 0.00
56
Process Capability forElectricity
(Comparison)IMPROVEIMPROVE
Sigma LevelImproved Process
Sigma LevelCurrent FM Process
57
Improved Process for Electricity
IMPROVEIMPROVE
Given that:
Sigma level of 6 = 3.4 DPMO vs. Improved process = 0 DPMO
We conclude that we have reached or even exceeded our goal to reduce the discrepancy between monitoring/ utilization report and the general ledger of Oracle to $5000 or less. A zero discrepancy has been achieved for the Electricity improved process monitoring report.
TARGET MET!!!
58
As of ______________________
Unbilled services *
Processed Payments
Outstanding RPs
POs Issued
Delivered **
Rental 75,650.00 0 75,650 0.0%
Building Maintenance Services President's Residence 19,000.00 0 19,000 Building & Grounds 122,400.00 0 122,400 Pest Control 26,400.00 0 26,400 Janitorial Services 272,000.00 0 272,000 Garbage Collection 16,200.00 0 16,200 Elevators 220,400.00 0 220,400 Engineering Oper & Maint. 590,000.00 0 590,000
Building Maintenance Supplies Electrical 85,000.00 0 85,000 Mechanical 100,000.00 0 100,000 Building and Grounds 100,000.00 0 100,000 Janitorial supplies 125,500.00 0 125,500 Fire protection supplies 6,500.00 0 6,500
Building Equipment & Spare Parts Electrical 165,000.00 0 165,000 Mechanical 150,000.00 0 150,000 Audio-visual 5,000.00 0 5,000 Janitorial Equipment / Tools 31,000.00 0 31,000 Fire Protection Equipment 6,500.00 0 6,500
Alterations and Improvement 330,000.00 0 330,000
Utilities Electricity 1,900,000.00 0 1,900,000 Water 82,800.00 0 82,800 LPG and others 47,200.00 0 47,200 Other contractual services Waste Material Disposal 1,900.00 0 1,900
* pertain to services
** Pos delivered but not yet paid
Approved Budget
(a)
Budget AccountUtilization
(%)(f=d/a)
Budget Balance (e=a-d)
Commitments (b) Actual Expense
(c)
Total Utilization
(d=b+c)Services Goods
59
CONTROLCONTROLStakeholder Analysis
Commitment Scale for Improvement of Budget Monitoring Processfor Janitorial Services, Electricity and Electrical Equipment
Level of CommitmentOAFA-FM
(Process Owners)Head, OAFA-FM
Enthusiastic Support X O
Help it work O
Compliant X
Hesitant
Indifferent
Uncooperative
Opposed
Hostile
X : Current level of commitment
O: Level of commitment needed
People
60
CONTROLCONTROLRisk Assessment of Improved Budget
Monitoring Process of Janitorial Services, Electrical Equipment and Electricity
Risk Item Probability Impact Risk Level Abatement
M M 4
M M 4
L H 3
L H 3
M H 6
Legend:
Probability - High (H)=3, Medium (M)=2, or Low (L)=1
Impact - High (H)=3, Medium (M)=2, or Low (L)=1
Risk Level - Quantify the risk level of each item by mutliplying its ratings of probability and impact
Negative attitude against usability of Oracle
The involved budget coordinator is still working on a
shift work schedule.
Budget coordinators may not strictly follow the improved
process
Not checking the GL Oracle regularly to update the budget
monitoring sheet
Viewing the GL inquirer before closing of general
ledger/books.
- Should explain to staff and remind them
that figures obtained from the GL before closing are not final; there may be changes in the total actual expense for the month/period.
- Until the date of submission of monthly
utilization report has been changed, there is a need to generate the figures after GL closing.
To train and closely guide the process owner on use of Oracle; provide clear
guidelines/step by step process on how to use Oracle - some of the negative
perception may actually be unfamiliarity with the correct procedures
Remind the budget coordinator to check regularly; explain to staff the importance of checking the Oracle GL to ensure accuracy
of budget monitoring.
Request for back-up who is not on shift schedule.
Meet with budget coordinators every 2 months, discuss the merits/benefits of the process; there is a control sheet to monitor if budget coordinators are following the improved process.
61
Monitoring Control Sheet of Improved Budget Monitoring Process for Janitorial Services
OAFA-FMBudget
Coordinator
Staff Handling Janitorial
Services Budget Account
OAOD TimingImplementation
Status
1. At the start of the year, the budget coordinator prepares a monitoring worksheet for the Janitorial Services Budget Account. This worksheet should reflect any expenses accrued from the previous year. Budget utilization is classified as:a.Commitment – estimated expense based on previous utilization for unbilled services; and unprocessed bills b. Processed Payment – RFP processed but not yet disbursed
c. Actual Payment – disbursed payment as reflected in the Oracle General Ledger (GL) *NOTE: * Any unusual entries in the GL should be clarified with CTL.
X
January
Partially implemented.
2. Budget coordinator gets data on monthly budget utilization by checking if the monthly bill has been received. If the monthly bill is not received, monthly utilization is estimated and reflected in the monitoring sheet as a commitment.
X Monthly On-going
3. If the monthly bill is received, the staff handling this account verifies the bill if it reflects the correct amount based on contract provisions. Verified bill is sent to RFP creator for payment.
X Partially implemented
4. Budget coordinator verifies the RFP and encodes the amount in the monitoring sheet as a Processed Payment. Dollar conversion is based on forex rate at the ADB Portal
X Partially implemented
5. Schedule of closing of books by Controllers is advised. X For implementation
6. Budget coordinator checks the Oracle GL as of cut-off date to see actual expenses. If processed payment has been recorded in the GL, the Actual Payment column is updated.
X For implementation
7. Budget coordinator updates the entries in the Monthly Budget Utilization Report with Commitment, Processed Payment and Actual Expenses.
X On-going
62
Monitoring Control Sheet of Improved Budget Monitoring Process for Electrical Equipment
OAFA-FMBudget
CoordinatorRP Creator OAOD Timing
Implementation Status
1. At the start of the year, the budget coordinator prepares a budget monitoring worksheet for the Electrical Equipment Budget Account. The Budget utilization in the monitoring sheet is classified as:a.Commitment – Requests for Purchase (RPs) with Purchase Orders (POs) awaiting delivery -- Outstanding RPs which were not procured in the previous year and will continue procurement process
b. Processed Payment – Goods delivered and accepted but not yet paid
c. Actual Payment – paid POs and disbursed payments as reflected in the Oracle General Ledger (GL) *NOTE: * Any unusual entries in GL should be clarified with CTL. At the beginning of the year, should include in the monitoring the previous year’s PO delivered and paid in the current year.
X
January
Partially implemented.
2. At the start of the year, the RP Creator prepares an RP monitoring worksheet for the Electrical Equipment Budget Account. This worksheet should reflect the outstanding RPs and POs.The worksheet should contain the following information:
a. Outstanding RPsb. Outstanding POs c. Delivered POs but not yet paid
d. Paid POs and actual payment/expense
X Monthly On-going.
3. Create RP for Electrical Equipment and input it as unserved RP X On-going
4. Check PO Budget Monitoring Report and check status of RP, if PO has been issued.
X On-going
Accept delivered goods and update RP monitoring worksheet to show amount of PO served but not yet paid.
X On-going
5. Schedule of closing of books by Controllers is advised. X For implementation.
6. RP Creator checks the Oracle GL as of cut-off date to see actual expenses. Summarize RP monitoring sheet with month’s figures and submit to budget coordinator.
X For implementation.
7. Budget coordinator updates the entries in the Monthly Budget Utilization Report with Commitment, Processed Payment and Actual Expenses.
X Partially implemented.
63
Monitoring Control Sheet of Improved Budget Monitoring Process for Electricity
OAFA-FMBudget
Coordinator
Staff Handling Electricity Budget
AccountOAOD Timing
Implementation Status
1. At the start of the year, the budget coordinator prepares a monitoring worksheet for the Electricity Budget Account. Budget utilization in the monitoring sheet is classified as:a.Commitment – estimated expense based on previous utilization for unbilled services; and unprocessed bills
b. Processed Payment – RFP processed but not yet disbursedc. Actual Payment – disbursed payment as reflected in Oracle
General Ledger (GL) * NOTE: * Any unusual entries in the GL should be clarified with CTL.
X
January
Partially implemented
2. Budget coordinator gets data on monthly budget utilization by checking if the monthly bill has been received. If the monthly bill is not received, monthly utilization is estimated and reflected in the monitoring sheet as a commitment.
X Monthly On-going
3. If the monthly bill is received, the staff handling this account verifies the bill if it reflects the correct electricity consumption. Verified bill is sent to RFP creator for payment.
X Partially implemented,
4. Budget coordinator verifies the RFP and encodes the amount as a Processed Payment. Dollar conversion is based on forex rate at the ADB Portal
X Partially implemented.
5. Schedule of closing of books by Controllers is advised. X For implementation.
6. Budget coordinator checks the Oracle GL as of cut-off date to see actual expenses. If processed payment has been recorded in GL, the Actual Payment column is updated.
X For implementation.
7. Budget coordinator updates the entries in the Monthly Budget Utilization Report with Commitment, Processed Payment and Actual Expenses.
X On-going.
64
Benefits
Time and Efficiency
Estimated annual savings of about $1,800 resulting from a more efficient monitoring process, time to review figures, inquire and collaborate Skills and competence of budget coordinators improved in terms of knowledge of budget through training and orientation
The result of an efficient budget monitoring will greatly assist Head, OAFA-FM in planning the section’s resources and in decision making.
Increase in productivity as a result of the efficiency in monitoring budget, the staff will be able to use his time to do other important and technical activities.
65
Time Line
Define
Measure
Analyze
Control
Improve
Jan 2006
Feb – Mar 2006
Apr – Aug 2006
Sep-Oct 2006
Feb 2006
D
A
I
C
M
66
Thank you!