Res 1869 11/4/1976RESOLUTION NO. 1869
RESOLUTION APPROVING AGREEMENT WITH MANAGEMENT
ANALYSIS CENTER, INC. FOR CONSULTING SERVICES
TO IMPLEMENT ZERO BASE BUDGETING.
BE IT RESOLVED BY THE BOARD OF ALDERMEN OF THE CITY OF
WICHITA FALLS , TEXAS, THAT:
That certain agreement, a copy of which is attached
hereto, between the City of Wichita Falls and Management
Analysis Center, Inc. , providing for consulting services
necessary to implement zero base budgeting, is hereby
approved, and the City Manager is authorized to execute
the same for the City of Wichita Falls.
PASSED AND APPROVED this the 4th day of November,
1976.
A Y O R
ATTEST:
City Clerk
STATE OF TEXAS X
KNOW ALL MEN BY THESE PRESENTS :
COUNTY OF WICHITA X
This agreement made and entered into this the
day of 1976, by and between the City
of Wichita Falls, Texas, a municipal corporation, herein-
after called City, and Management Analysis Center, Inc. ,
hereinafter referred to as MAC,
WITNESSETH:
FOR AND IN CONSIDERATION of the mutual covenants
herein contained, -City and MAC agree as follows:
I .
MAC shall perform the services as specified in
Exhibit A, the 'Formal Work Statement of Design and
Assistance in Implementation of a Zero-Base Budgeting
Process for the City of Wichita Falls, which is incor-
porated herein. MAC shall serve as consultant to City
for the purpose of analyzing and evaluating the current
management systems and budgeting procedures of the
various departments of City in a budget management
audit phase which will be referred to as "Phase I" ; pre-
paration for City of draft budget instruction incorpor-
ating a detailed design for the implementation of Zero-
Base Budgeting for City, hereinafter referred to as
Phase II" ; and, furnishing a training program for all
City personnel to be involved in Zero-Base Budgeting, pro-
viding direct assistance to each decision unit manager
in analyzing his program, defining and outlining meaning-
ful levels of service, identifying measures of service
quality and quantity appropriate for Zero-Base Budgeting,
and, as necessary, consulting with analysts from the City
Manager's Office to aid in insuring timely and accurate
submission of forms documenting the results of the
planning process, hereinafter called "Phase III . "
II .
MAC shall begin implementation of "Phase I" of this
agreement upon the date of execution of this agreement
and shall complete "Phase III" of this agreement by
not later than September 30, 1977 .
III.
The Director of Budget and Research of City will
be the liasion to whom MAC will direct reports and by
whom approval shall be given. Further, the Director
of Budget and Research and/or his staff shall assist in
identifying relevant documents for review and in setting
up interviews between MAC and City personnel.
IV.
Upon satisfactory completion of "Phase I" under this
agreement, MAC shall be paid for hours billed and actually
worked, which in no case shall exceed the maximum amount
of ten thousand two hundred dollars ($10, 200. 00) . Upon
satisfactory completion of "Phase II" MAC shall submit
bills to City and shall be paid for hours actually worked
but in no case shall the total cost to City of"Phase II"
exceed the maximum amount of eight thousand five hundred
dollars ($8 ,500. 00) . Upon satisfactory completion of
Phase III" , MAC shall bill City for hours actually worked
in completing said phase and City shall pay this amount
but in no case shall the total cost of completion of
Phase III" exceed the maximum amount of sixteen thousand
dollars ($16, 000. 00) . The total amount to be paid by
City to MAC for satisfactory completion of "Phases I , II
and III" shall not exceed the total contract figure of
thirty-four thousand seven hundred dollars ($34,700 .00) .
2 -
i
V.
All projects, documents, data,P J plans, programs and other
work products resulting from the implementation of MAC 's
Zero-Base budgeting procedures for City under this
agreement shall become the exclusive property of City upon
payment therefor to MAC by City. MAC shall have no right
to such projects, plans, data, programs, or work products
which are the output of City personnel.
IN WITNESS WHEREOF, the parties hereto have caused
this agreement to be signed and dated the day and year
first above stated.
City of Wichita Falls, Texas
BY:
Gerald G. Fox, City Manager
ATTEST:
City Clerk
Management Analysis Center, Inc.
BY:
3 -
EXHIBIT "A"
Formal Work Statement
Design and Assistance in
Implementation of a Zero-Base Budget Process
for Wichita Falls
Design Specifications - Budget Management Audit
1. MAC will survey existing budget and management systems which include but
are not necessarily limited to:
o Management accounts structure
o The current budget process
o Operations analysis review
o Monthly progress reporting
o Financial reporting system
o Definition of goals and objectives being developed
a. This will involve identification and intensive review of documents
describing the budget/management systems or productes generated
by them.
b. Selected interviews will be conducted of personnel responsible for
various aspects of design, coordination, operation or use of systems.
These may include personnel in the City Manager's office, department
heads and/or their staff.
2. MAC will evil_uate the existing management systems:
a. Evaluation criteria will be developed in agreement with the Director of
Budget and Research.
b. Evaluation and in-depth analysis will be under taken of the budget/manage-
ment systems.
c. MAC will prepare a brief written report summarizing findings from
investigations, evaluating systems, and recommending how to best
mesh them with ZBB efforts.
2-
3. MAC will prepare a brief written report recommending the approach to
zero-base budgeting including:
o Detailed project plan and schedule for the rest of the ZBB process.
o Information to be collected in budget submissions.
o General responsibilities of MAC and Wichita Falls personnel.
o Approach to defining budget units.
4. An oral briefing will be made to management to summarize the evaluation
and analysis of budget management systems and the recommended approach
to ZBB. The outcome of this meeting and suggested modifications should be
approved by Wichita Falls to proceed to detailed design.
II. Detailed Design
1. MAC will interview each department head and/or designee to review the
organization and program of each department, review his existing budget
process'and individual management systems, and to guage the capacity of
managers to describe and analyze their operations.
2. As necessary, follow-up interviews or discussions will be conducted with the
City Manager's staff.
3. MAC will prepare and submit to Wichita Falls draft budget instructions
which will include:
o Identification of decision units and decision unit managers
o Forms to be used
o General procedures for analysis
o Specific ZBB timetables
o Specific roles and responsibilities
4. Following detailed discussion of the draft, agreed modifications will be
incorporated into a final draft to be submitted to the City of Wichita Falls.
Final preparation of the document and the production of the camera ready
copies for printing and dissemination will be provided by the City of Wichita
Falls.
i .
3-
III. Training and Technical Assistance
1. MAC will prepare and conduct a training program for all City personnel to
be involved in zero-base analysis, planning, and ranking. We assume that I
two sessions will have to be held so that no more than 30 individuals will be
involved in each.
f
2. MAC will directly assist each decision unit manager to analyze his program,
to define and outline meaningful levels of service, and to identify measures
of service quality and quantity appropriate to zero-base budgeting.
3. As necessary, MAC will consult with the Director of Budget & Research who
will take responsibility for insuring timely and accurate submission of forms
documenting the results of the planning process.
4. MAC will develop checklists for review of submissions, and recommend
alternate approaches to ranking (or the review of ranking) by the Manager
and Board of Aldermen.
IV. Other Considerations
1.' MAC assumes that the Director of Research and Budget will be the City'
Official to whom reports will be directed and approvals given and that he
and/or his staff will assist in identifying relevant documents for review and
in gaining access to City Officials for interviews.
2. MAC's work predicated on the desire of Wichita Falls to build the internal
capacity to operate and modify ZBB in the future. Accordingly we assume
that at least 3 individuals will be working with MAC staff during the early
stages of implementation up to one-half time. They will be responsible for
coordinating completion of implementation, e.g. insuring the correctness and
timeliness of budget submissions and for their technical review and program
policy analysis after submission.
SCHEDULE AND COST
Design Specifications - $udget Management Audit
Commence:
Approximately November 15, 1976
Complete:
About January 21, 1977
Cost: $10,200
U. Detailed Design
Commence: Date to be determined in Phase I but not before,completion
of that Phase.
Complete: Four to eight weeks following commencement
Cost: $8,500
III. Training and Technical Assistance
Commence: Date to be determined in Phase I but not before completion
of Phase II.
Complete:
o Direct technical assistance six to eight weeks after commencement.
o Consultation with City analysts four to six weeks later.
o Checklists and alternate approaches to ranking and review two
weeks later.
Cost: $16,000
As is MAC's standard practice the cost figures are upper limits and the City will be
billed only for hours actually worked.