Value Wales
Benefits Reporting Model 2008.01
[BRM2008.01]
USER GUIDE
Note: This User’s Guide relates to the desk-top version of the new Benefits
Reporting Model [BRM2008.01].
Information for Users of the Old Proc-HE Benefit Measurement Model
Organisations that use versions of the Proc-HE EMM are encouraged to upload
their data into the new BRM 2008.01 version. Guidance on uploading data is
contained within this manual. NOTE: It is highly recommended that you upload
your old data before beginning to input new information into the BRM 2008.01.
Chapter 1
1.1
Introduction
The original Efficiency Measurement Model [EMM] was developed by the Higher
Education sector’s Proc-HE Standards and Good Practice Group, to help capture
procurement savings or benefit data in a methodical way.
In Wales, Making the Connections represents the five-year public sector
efficiency programme, spanning the period 2005 to 2010 and is aimed at
achieving value for money improvements that will free up resources which may
be re-directed to front line public service delivery.
Making the Connections set an overall value for money improvement target of
£600m to be achieved across the Welsh public sector by 2010 and identifies five
themes against which these gains should be reported:

Smarter Procurement

Streamlining Support Functions

Shaping Public Services

Better Use of Staff Time, Skills and Expertise

Investment Costs
Further information regarding the scope of the five Making the Connections
themes is contained within “Making the Connections: Making the Most of Our
Resources – Framework and Guidance” at Appendix 1.
The EMM has been used as a base model for development of the Benefits
Reporting Model (BRM) which provides further scope for recording and reporting
benefits that are attained right across an organisation, not just concentrating on
Procurement, hence the emphasis on benefits and not just efficiencies.
1.2
The Value Wales Benefits Reporting Model (BRM)
The BRM is a facility for recording and reporting benefits and benefits attained
right across your organisation.against the five Making the Connections themes.
The BRM consists of 11 elements that are selected using the tabs along the top
of the screen. Full details of how to make use of each of the 11 elements is
provided in Chapter 3 of this guidance.
Navigation through the BRM is through selection of the required tab.
1.3
Features of the BRM
Key features of the BRM include:
-
Easy, and quick navigation between elements of the model
-
The use of default values to minimise input by the user
-
Easy selection of library data for, for example, commodity codes, benefit
types and sub-types
-
Recording and reporting of project benefits by Making the Connection theme
-
Differentiate between recurring and non-recurring benefits
-
The ability to flag period projects (eg framework agreements) to be reviewed
periodically
-
The ability to indicate which quarter within the year a project starts which, in
turn, presents a full 4-year (16 quarters) within which to enter benefit values
-
Improved input for a project’s benefits and the ability to see all these on one
screen
-
The ability to sort projects by title, reference and most recent as well as use
the search facility
-
Provision for use of standard Benefits Parameters. The user may, if required,
amend these where different values are determined by their organisation.
-
A new “Standard Calcs” facility that will enable the user to calculate the input
value for various benefits based upon the parameters held in the Benefits
Parameter library. Once calculated, the answers are input to the appropriate
field by clicking on that cell
-
Improved reporting facilities to enable the user to create bespoke reports on
quarterly or annual basis.
Chapter 2
BRM Methodology
The BRM provides a systematic method of recording benefits data that can be
held and used to generate reports for use within your organisation.
The user identifies projects, assesses their outcomes for benefits and any so
identified are recorded using the model. A project is defined as any major
exercise from which benefits are expected. These may take the form of reduced
expenditure or improved processes that reduce overheads, etc. Some benefits
may not be obvious in financial terms, nevertheless they do have a worth and,
where possible, a financial value should be attributed to that worth and included
in the model.
2.1
What should be recorded?
PRINCE2 is the UK de facto standard in project management and places
emphasis on tracking benefits delivered by projects. The BRM has been branded
so on the basis that it will be used to hold and report information relating to
positive outcomes delivered by projects.
It is not practical to assess the benefit, if any, resulting from, for example, every
purchase order processed. It is therefore recommended that parameters are set
to identify the type of projects that should be included in your organisation’s
model.
Of course, your organisation is free to determine its own more extensive
reporting protocol. Indeed, there may be instances where, although the value
profile of a project falls outside the established published parameters, it may be
innovative and merit reporting.
2.2
What are benefits?
PRINCE2 defines benefits as being the “positive outcomes, quantified or unquantified, that a project is being undertaken to deliver and that justify the
investment”. The BRM provides user organisations with the facility for recording
benefits that are attained through the performance of its functions. This emphasis
on benefits acknowledges that positive outcomes do not necessarily always
translate into easily quantifiable value for money improvements, but they can still
be very positive and are worthy of recording, eg benefits delivered through
application of community benefits clauses.
Where benefits can be quantified, they can be either cash releasing or non-cash
releasing and recurring or non-recurring.
2.3
How does the BRM deal with this?
The BRM enables the user to identify the benefit claimed as either:
-
Cash Releasing, ie the same outputs for reduced inputs, or same outputs for
reduced prices; or
-
Non-cash Releasing, ie no funds are released or available to spend, however,
the benefit has a perceived worth to the organisation,
and
-
Recurring, ie genuinely continuing in subsequent reporting years
-
Non-Recurring, ie, one off benefits that do not continue in subsequent years
2.4
Identifying benefits
During and at the end of a project, you should review the activities and outcomes
to determine what, if any, benefits have been achieved. The BRM contains
seven different “Benefit Types”:

Reduction in Cost

Cost Avoidance

Added Value

Process Changes

Savings Against Budget

Sustainability Benefits

Risk Reduction
Some of these benefits types are easy to determine, for example a price
reduction, while others are easy to identify but can be more difficult to put a
financial value on. In some instances, it will be necessary to keep note of how
the value of the benefit has been calculated to ensure a consistent approach
within the organisation.
The BRM contains examples of the types of benefits that may be suitable for
being recorded and further guidance is contained within the “Making the
Connections: Making the Most of Our Resources – Framework and Guidance” at
Appendix 1.
2.5
What if there are different types of benefits within a Project?
It is expected that many of the projects will have a number of benefits. Indeed,
they will often be of different types, for example, the procurement of a major item
of equipment could result in price reduction (negotiated discount), some added
value (additional warranty period at no additional cost) and perhaps risk
reduction (improved stage payment terms).
The BRM allows recording of multiple benefits that may be applicable to any one
project.
Chapter 3 Using the Benefits Reporting Model
The BRM is available, free of charge, for all Welsh public sector organisations to
use.
To request a copy of the BRM, or to request advice and guidance on its use,
please email vwpolicy@wales.gsi.gov.uk.
Uploading Data from the Efficiency Measurement Model
If you have a version of the Efficiency Measurement Model, it is recommended
that you upload your old data before starting to input new efficiency information.
This will minimise the potential for problems.
The process for uploading old data is as follows:

Open the BRM by double clicking on the file entitled ‘BRM-VW-V01’

Select the “Upload Old Data” screen (2nd Tab from right)

Click on “Select Data File” and using the normal Windows Explorer screen
select the data file, which will usually be called ‘EMMData’, and click
Open.

Click OK, and if the data is “clean” you will get a message confirming that
the upload is complete. If you get an error message, please contact
vwpolicy@wales.gsi.gov.uk for advice.

The BRM is now ready for use. The upload process will have populated
the Register, Libraries, Projects and their associated Efficiency data.
Using the BRM
The BRM consists of 11 elements, each represented by a tab. When the BRM is
opened, the tabs are displayed from left to right as follows:

Financial – the BRM opens at this section and provides a visual summary
of the total benefits achieved to date and provides a representation of that
figure as a percentage of the organisations non-pay and influenceable
spend.

Projects – the Projects tab is the section where general information
relating to each project is entered.

Benefits – the Benefits section is linked to the Project screen and is used
to create and record all of the Benefits associated with each individual
Project.

Reports – the Reports tab allows a range of standard reports to be
generated covering both annual and quarterly periods. It is also possible
to export data to Excel in order to produce bespoke reports as necessary.

Departments – the library of Departments used within the BRM.

Suppliers – the library of Suppliers used within the BRM.

Contract Authorities – the library of Contracting Authorities used within the
BRM.

Source of Funds – the library of Sources of Funds used within the BRM.

Benefits Parameters – the library of default benefits values developed for
use in the BRM. These values may be modified by the user if deemed
appropriate and supported by a substantive methodology.

Upload Old Data – a routine for uploading data from versions of the
Efficiency Measurement Model (as covered earlier in Chapter 3).

Register – general information about the user organisation.
Further, more detailed information, providing guidance on using each respective
section of the BRM is now set out below. The ‘Projects’, ‘Benefits’ and ‘Reports’
sections are left until last as these will be the sections that will be most used
when using the BRM.
3.1
Register Screen
This screen contains general information about your institution. This information
is entered by the user organisation and is retained with no need to be re-entered
annually.
Users that have uploaded information from their old EMM will have most of this
screen populated. Only the Organisation’s unique identifier needs to be entered.
The unique identifier will be provided by Value Wales when a copy of the BRM is
issued.
Note that once the Organisation’s name has been entered, this appears in the
Licensed for use by at the bottom of the screen.
3.2
Upload Old Data Screen
The process for uploading old data is set out at the beginning of this chapter.
3.3
Benefits Parameters Screen
This section of the BRM contains some parameters which organisations may
choose to apply as a standard calculation to specific activities.
These values may be changed if considered appropriate and any new figures are
capable of being justified.
The list of parameters will be developed over time and new versions of the BRM
will be released as and when new values are available.
3.4
Source of Funds Screen
This section of the BRM is populated by the user and can be used to enter
details relating to the financial management coding structure used within your
organisation.
If this section of the BRM is populated, then you will be able to generate reports
which summarise the value of the benefits attained by cost/management code.
3.5
Contract Authorities Screen
Use this section to record the name of the organisation which has set up the
arrangement used by the Project.
The BRM’s reporting function can present the entered data by Contracting
Authority.
3.6
Suppliers Screen
This section of the BRM is populated by the user organisation and reports can be
generated to illustrate benefits by supplier.
3.7
Departments Screen
This section of the BRM is populated by the user organisation.
Any information entered in this section can be presented via the BRM’s Report
facility.
3.8
Projects Screen
The Projects screen is where details about the individual projects are recorded.
The screen is divided into two parts:
3.8.1 Project Index
The left-hand side of the screen presents the list of projects held. Each project
has a Project Ref (which must be unique) and a Project Title (which should be
kept relatively short). The contents of these two fields appear on the printed
reports.
Using the three buttons immediately above the index list, it is possible to change
the order of presentation to list by project reference; the most recently created or
by project title.
It is possible to use the Find
facility to search for key words.
A number of the Projects recorded will generate benefit data over a 4-year
reporting period. To aid the identification of period projects, the user can flag a
project for periodic review (eg annually or quarterly) and then using the Filter
facility (located top left) to view either all projects or just those that have been
flagged.
3.8.2 Project Details
The right hand side of the screen contains the project’s details. When a new
project is created the right-hand side of the screen will automatically populate
some of the fields with default values. The user should complete the empty fields
and review the default data, updating where necessary.
The fields on the right-hand, Project Details, side are as follows:
3.8.2.1
Project Ref
Project Ref as entered on the Project Index is displayed. It is not possible to
amend this field here.
3.8.2.2
Project Title
The short title as entered on the Project Index is displayed. It is not possible to
amend this field here.
3.8.2.3
Project Description
This is a memo field where a more detailed description of the project should be
entered.
3.8.2.4
Base Year
The Base Year is the year in which the organisation starts to incur costs or
benefits associated with the Project.
3.8.2.5
Quarter
The Quarter relates to the quarterly period during the financial year in which you
wish to start reporting efficiencies.
The BRM records efficiencies for up to 4 years ie 16 quarters. The selection of
the starting quarter determines the reporting period for the Project., For
example, a 4 year Project starting in Q3, 2007-08 will run from Q3 2007-08 to Q2
2011-2012:
3.8.2.6
Periodic Review?
Use this to flag a period contract where it is likely that you will wish to review or
add further efficiency detail during its life. Reviews tend to be undertaken on an
annual or quarterly basis.
3.8.2.7
Department
The default entry is ‘Not Applicable’ and you should replace this with the
appropriate Lead Department. If you have entered Department data, use the
drop-down box facility to select the appropriate Department.
3.8.2.8
Source of Funds
This defaults to Organisation. If another source of funds is appropriate, select it
from the drop-down box.
3.8.2.9
Overarching Objective
The overarching objectives relate to Value Wales’ activity, but may be equally
applicable to other Welsh organisations. If you wish to incorporate this detail into
your reporting outputs, select the objective that most closely relates to the
Project.
3.8.2.10
Contracting Authority
The contacting authority entered will be the body that has set up the arrangement
from which the project benefits.
For example, many call-off framework
agreements will be set up and managed by one of the consortia and the
appropriate one should be inserted here.
This defaults to Organisation. If another contracting authority is appropriate,
select it from the drop-down box.
3.8.2.11
Commodity Codes
The BRM contains the Higher Education procurement commodity coding
structure. If you wish to report benefits by commodity code, then select the
appropriate category by clicking on the ‘Select Commodity Code’ button.
3.8.2.12
Benefit Summary Detail
This section displays a summary of the efficiency values entered for the project.
(Note: You cannot enter values here; they are entered in the next screen –
Benefits.) The summary values can be displayed for the user organisation itself
or ‘Other’ beneficiaries using the ‘Show totals for?’ selection:
The data is shown by quarter and for a full 4-year (16 quarter period).
3.8.2.13
Benefit Count
This displays the number of individual efficiencies recorded against the Project
for the selected beneficiary ie the Organisation or ‘other beneficiaries’.
3.9
Benefits Screen
This screen collects the specific information about the efficiencies achieved in
connection with Project. At the top the Project Ref and Title are displayed as a
visual check.
Again the screen has an Index on the left and the detail on the right.
3.9.1 Benefits Index
Enter a short description of the benefit – this will appear on printed reports. Each
project can have any number of benefits associated with it.
3.9.2 Benefit Detail
The right-hand side of the screen holds the details of the reported benefit.
3.9.2.1
Benefit title
The short title as entered on the Benefit Index side is displayed. It is not possible
to amend this field here.
3.9.2.2
Benefit Description
This is a memo field where a more detailed description of the benefit should be
entered.
3.9.2.3
Select Benefit Type
The BRM will default in the last benefit type entered by the user, however, you
should check that this is appropriate. If not, change this by using the ‘Select
Efficiency Type’ button:
First select the Efficiency Type from the top box. This will then present the subtype options where one may be selected from the list provided.
Note: If you do not wish to use the sub-types, the default is ‘Not Specified’
3.9.2.4
Supplier
If you have entered supplier information, select the appropriate supplier name
from the drop-down box.
3.9.2.5
Cash Releasing?
If the benefit is cash releasing, ensure that the box is checked.
3.9.2.6
Recurring?
If the benefit is recurring, ensure that the box is checked.
3.9.2.7
Who Benefited?
The default entry is ‘This Organisation’, however there may be instances where
the beneficiary is someone else, perhaps another public sector organisation (eg
that has benefited from a contract created by your organisation).
Where the user organisation is not the beneficiary, select Other.
3.9.2.8
Impact Area
This is where project benefits can be aligned to the five Making the Connections
themes. Select the theme applicable to the project in question.
By making use of this facility, the BRM can be used by your organisation for
recording information that can be submitted to WAG as your annual Making the
/connections return.
3.9.2.9
Efficiency Value Input Grid
The Input Grid will present 16 cells representing the 16 quarters of a 4-year
period. The start and finish grid are determined by the Quarter entered on the
Project screen. For example, a project starting in Q2, 2007-08 will look like this.
Where the benefit values are based upon the standard Benefits Parameters (see
section 3.3), the ‘Standard Calcs’ button will help with the calculations.
Alternatively, enter values manually into the field when the benefit will actually be
attained.
3.9.2.10
Attached File
It is strongly recommended that you attach an electronic file note, usually in
Word or Excel, to one or more of the reported efficiencies. This is especially
important as it will provide details as to how the benefit has been arrived at and
can be referred to to validate values for audit purposes. The Attached File facility
is located below the efficiency input grid.
Clicking on ‘Attach’ opens the Windows Explorer screen, then double click the
appropriate file name.
It is worth considering storing the attached files in the same folder as the model
as this will minimise the risk of ‘lost links’ should the folder be moved to a new
location (eg on upgrade to a new PC).
Chapter 4 Reports
The BRM has a comprehensive reporting facility, enabling the user to customise
reports on a quarterly or annual basis and choose from a number of formats.
4.1
Preview and Printing Reports
All reports open in ‘Preview’ mode. This enables you to check that it is indeed
what you require before starting to print. Preview mode has two sizes. Click
once to zoom in. Click again to zoom out. You can move from page to page
using the navigation buttons at the bottom.
4.1.1
Print using Control P
To start printing, make sure your printer is switched on and use the ‘Control P’
keys.
4.2
Report Screen
The Reports screen has a number of sections that are used to build up the type
and level of detail required. This will now be discussed in more detail
4.2.1
Reporting Period
Select the required reporting period by selecting the Financial Year and then the
period ie the whole year or one of the quarters.
4.2.2 Level of Detail
There are three levels of detail available:
-
Summary only, which gives the headline figures
-
Summary with project totals. The final section of the report lists the relevant
projects.
-
Summary with project and efficiencies. The final section of the reports lists
the relevant projects and their associated efficiencies
4.2.3
Parameters
While populating the model, a number of different reporting parameters have
been captured for each efficiency. Using this section, select how you want the
data to be presented.
The choice of parameters are:
-
Project
-
Contracting Authority ie who set up the contractual arrangement
-
Source of Funds
-
Department ie the Lead Department for the project
-
Benefit Type
-
Supplier
-
Overarching Objective
-
Impact Area
The default report is to present by the data by Project.
4.2.4
Cash Releasing / Non-Cash Releasing
Select either Cashable or Uncashable, as appropriate. The default is to display
both.
4.2.5
Beneficiary
The default is to include only the user organisation’s benefits data (ie only those
benefits where the user organisation was the beneficiary) in the report. This can
be changed to either External (for non-user organisation benefits) or Both.
4.2.6
Tabular 6-year Report
This report creates a summary of all projects for which there are benefit values
reported during the 6-year period on display. The summary data is presented as
a 6-year rolling period. Scroll through the years using the keys at the bottom.
Use the ‘Print This View’ button to preview the printout and then print using
Control P.
4.2.7
Export to Excel
The “Export to Excel” button will open the Windows Explorer screen enabling the
user to save a copy of the background data table. When the data is in Excel, you
will be able to manipulate the information (sort, sum etc) and prepare customised
reports for your own use.
Appendix 1 – Making the Most of Our Resources – Framework and
Guidance