FY2022 Budget Instructions Manual
THE NAVAJO NATIONFiscal Year 2022Budget Instructions ManualTsé łigaí nití’ (White Rock Trail), ArizonaPrepared by:THE NAVAJO NATIONOffice of Management and BudgetPost Office Box 646Window Rock, Navajo Nation, AZ 86515Telephone: (928) 871-6470www.omb.navajo-nsn.gov
BFJN-21-21RESOLUTION OF THEBUDGET AND FINANCE COMMITTEEOF THE NAVAJO NATION COUNCIL24TH NAVAJO NATION COUNCIL - Third Year, 2021AN ACTIONRELATING TO THE BUDGET AND FINANCE COMMITTEE; ACCEPTING THENAVAJO NATION FISCAL YEAR 2022 GENERAL FUND REVENUE PROJECTION,ESTABLISHING THE GENERAL FUND BUDGET AMOUNT AND THREE BRANCHPLANNING ALLOCATION AMOUNTS FOR THE PREPARATION OF THE FISCALYEAR 2022 NAVAJO NATION COMPREHENSIVE BUDGET; AND OTHER RELATEDACTIONSBE IT ENACTED:SECTION ONE. AUTHORITYA.The Budget and Finance Committee of the Navajo Nation isempowered to review and recommend to the Navajo Nation Councilthe budgeting and appropriation of all funds.2 N. N. C. §301 (B) (2).B.The Navajo Nation Code(the allong-termrevenueprojection for use by the Navajo Nation government.Thislong-term revenue project shall include all sources of fundsand revenues available for use by the Navajo Nation governmentwithin at least the next three fiscal years. The annual longterm revenue projection shall be submitted by the Controllerto and be reviewed by the Budget and Finance Committee.TheBudget and Finance Committee will present the same to theBranch Chiefs by the end of the second quarter of each fiscalyear.A written narrative describing the methodologyutilized to estimate revenues and a discussion of keyvariables affecting the actual revenue, including assumptionsmade, shall be included in the report.If deemed necessaryby the Controller, the long-term revenue projection may bechanged as economic circumstances require."12 N. N. C. §830 (B).C.The Code reads, "[t]he Controller shall review and recommendan annual fiscal year revenue projection for all revenuePage 1 of 6
BFJN-21-21generating sources for all governmental, proprietary andfiduciary funds of the Navajo Nation. The annual fiscal yearrevenue projection shall be submitted for review by the Budgetand Finance Committee of the Navajo Nation Council and willserve as the annual revenue estimate at the beginning of theannual budget process for the next fiscal year.The Budgetand Finance Committee will present the annual revenueprojection to the Branch Chiefs by the end of the secondquarter of each fiscal year. A written narrative describingthe methodology utilized to estimate revenues and discussionof key variables affecting the actual revenues, includingassumptions made, shall be included in the report." 12 N.N.C.§ 830 (C).D.The Code provides, "[t] he Office of Management and Budgetshall prepare an estimate of all external funding to bereceived by the Navajo Nation in the upcoming fiscal year andshall present this information to the Budget and FinanceCommittee and the Controller by the end of the second quarterof each fiscal year." 12 N.N.C. § 830(0).E.The Code further provides, "[t]he Office of Management andBudget shall prepare budget instructions for each fiscal yearwhich shall be approved by the Budget and Finance Committeeno later than 30 days after the Controller releases the annualrevenue project as delineated in § 830 (C).The budgetinstructions shall include fiscal, financial, operational,policy guidelines, budget development timelines and planningbase amounts for each fiscal year for the Executive Branch,the Judicial Branch, and the Legislative Branch." 12 N.N.C.§ 830 (H).SECTION TWO. FINDINGSA.The Navajo Nation Controller has provided the Fiscal Year2022 General Fund Revenue Projections, showing a total grossrecurring revenue of 187, 323, 000 and a net total generalfund amount of 137,205,000 which is less the set-asides forprojected revenue, as follows:1. 22,479,000 (12%) for the Navajo Nation Permanent Fund;2. 3, 746, 000 (2 %) for the Navajo Nation Land AcquisitionTrust Fund;3. 12,400,00 for the Dine Higher Education Grant Fund;4. 2,000,000 for the Capital Outlay Match Funding SpecialRevenue Fund;Page 2 of 6
BFJN-21-215. 2, 000, 000 forFund;6. 7,493,000 (4%)theNavajoNationWaterRightsClaimfor the Navajo Veterans Trust Fund.The Controller's memorandum, dated March 31, 2021 is includedas Exhibit A.B.The Controller has determined that the income available fromthe Permanent Trust Fund ("PTF") for FY2022 is 40,000,000.A copy of the Controller's PTF memorandum, dated May 28, 2021,is attached as Exhibit A-1.C.The Navajo Nation Three Branch Chiefs met and agreed upontheir recommendations for the FY2022 base planning amounts,funding sources, and other financial matters, to be presentedto the Budget and Finance Committee. The Three Branch Chief'sAgreement ("Agreement") is attached hereto as Exhibit B.D.According to the Agreement, the total projected revenue,consisting of General Fund Revenues and interest income fromthe Permanent Trust Fund ("PTF"), that is available for FY2022is 177,205,000. Exhibit B.E.As shown in the Agreement, 177,205,00 are as follows:thefundingsourcesfortheGeneral Fund Revenue Projection - 137, 2 05,000Permanent Fund Interest - 40,000,000.F.In their Agreement, the Three Branch Chiefs also recommend tothe Budget and Finance Committee their General Fund BranchAllocations, as follows:Budget Category1.2.3.4.5.6.Fixed CostsExternal Funds Cash MatchExecutive BranchLegislative BranchJudicial BranchChapter - Non AdministrativeTOTAL:FY 2022 BasePlanning Amts. 18,013,778 3,500,000 111,518,160 15,732,069 15,765,78 2 12,675,211 177,205,000Page 3 of 6Percentage10.17 %1.98 %62. 92 %8.88 %8.90 %7.15 %100.00 %
BFJN-21-21G.Regarding the Personnel Lapse/Savings Fund, the Three BranchChiefs recommend that 3,019,319 be allocated to cover theFY2021 General Wage Adjustment for the three Branches, andthat 3,000,000 be allocated to the Navajo Nation RetirementPlan (BU# 118018) to cover increasing costs. Exhibit B.H.Regarding the Undesignated, Unreserved Fund Balance ("UUFB"),the Agreement recommends that 20,000,000 be set aside forthe FY2023 budget, which amount is consistent with the UUFBset-aside established in Navajo Nation Council Resolution No.CN-88-20.Exhibit B.I.The Budget and Finance Committee agrees with the budgetamounts set by the Three Branch Chiefs, as shown in boxes 16 in the table in paragraph F on page 3 of this legislation.J.The FY2022 Annual Budget Calendar used to guide the NavajoNation's budget process, prepared by the Office of Managementand Budget, is attached as Exhibit C.K.The FY2 022 Budget Instructions Manual ( "BIM") , provided bythe Office of Management and Budget, is attached hereto asExhibit D.L.The Office of Management and Budget has determined that theIDC Recovery Revenue Projection for FY2022 is 25,000,000. Acopy of OMB's IDC Recovery Projections are attached as ExhibitE.SECTION THREE. APPROVALS AND DIRECTIVESA.The Budget and Finance Committee accepts and approves the FY2022 General Fund Revenue Projections presented by theController, as indicated in Section Two paragraph A of thislegislation and in Exhibit A.B.The Budget and Finance Committee accepts ad approves the ThreeBranch Chief's recommended FY2022 base planning amounts andGeneral Fund Branch Planning Allocations, as set forth inSection Two paragraphs C through F of this legislation and inExhibit B.C.The Budget and Finance Committee accepts and approvesFY2022 Annual Budget Calendar attached as Exhibit C.Page 4 of 6the
BFJN-21-21D.The Budget and Finance Committee accepts and adopts the FY2022BIM, attached as Exhibit D, for use by all Navajo Nationprograms and entities for the preparation of the Navajo NationFY2022 Comprehensive Budget, as well as for the preparationof any subsequent carryover and supplemental budgets forNavajo Nation FY2022.E.The Budget and Finance Committee directs that indirect costfunding be distributed to eligible branches, divisionsdepartments, offices, programs and entities of the NavajoNation, consistent with the currently approved indirect costproposal.F.In accordance with the memo from the Office of Management andBudget, the Budget and Finance Committee recommends that theIDC Recovery Revenue Projection be set at 25,000,000, whichis subject to revision when IDC plans are up-to-date. A copyof the OMB's IDC Recovery Projections are attached as ExhibitE.G.The Budget and Finance Committee directs that until such timesas a comprehensive budget policy manual is adopted, NavajoNation programs and entities shall be guided by the existingbudget policies set forth in Navajo Nation statutes and dulyadopted resolutions.The last fiscalyear in whichcomprehensive budget policies were established was when theBIM was adopted in Fiscal Year 2014.H.The Budget and Finance Committee further directs andauthorizesthe Office of Managementand Budget,theDepartment of Justice, and the Office of Legislative Counselto take all actions authorized under their respectiveenabling legislations and Plans o f Operation to recommend anyamendments to the Navajo Nation FY2022 BIM, for considerationby the Budget and Finance Committee.I.The Budget and Finance Committee requests that the ThreeBranch Chiefs direct all Navajo Nation Programs and entitiesoperating with external funds to provide all financial andfunding information to be included in the FY2022 budget tothe Office of Management and Budget, as required by the NavajoNation FY2022 BIM.J.The Budget and Finance Committee of the Navajo Nati on Councilrequests the Branch Chiefs and Standing Committe e s of theNavajo Nation Council follow the timelines established in thePage 5 of 6
BFJN-21-21Navajo Nation FY2022 Annual Budget Calendar to ensure thatall deadlines are met.K.The Budget and Finance Committee directs the Office ofManagement and Budget to monitor the scheduled timelinesestablished in the Navajo Nation FY2022 Annual BudgetCalendar to ensure that all deadlines are met and, ifnecessary, to recommend revisions of the timelines to theBudget and Finance Committee.L.In accordance with the Navajo Nation Council Resolution No.CF-07-11, incorporated herein by reference, the Budget andFinance Committee directs that all Navajo Nation Branches,Programs and entities shall expend funds from the PersonnelLapse/Savings Fund only for the purpose of administering andmaintaining the classification and pay plans established bythe Department of Personnel Management.CERTIFICATIONI, hereby, certify that the foregoing resolution was dulyconsidered by the Budget and Finance Committee of the Navajo NationCouncil at a duly called meeting held by teleconference at whicha quorum was present and that the same was passed by a vote of 5in favor and 0 opposed, this 29th day of June 2021.Raymond Smit ,r., Vice ChairpersonBudget and Fi nee CommitteeMotion:Second:Honorable Nathaniel BrownHonorable Elmer P. BegayPage 6 of 6
THE NAVAJO NATIONINITIAL GENERAL FUND REVENUE FY 2022 BUDGET( 1 1,000)Revenue SourceActualProjection of Recurring 24Oil & Gas 24,700 31,530 27,667 19,434 4,404 27,919 30,886 30,886Coal 55,850 56,319 61,272 41,095 31,785 28,835 28,835 28,835Taxes (PIT, BAT, Oil & Gas Sev.) 64,150 65,648 58,481 59,179 50,314 55,154 57,000 57,000Investment Income 1,600 10,944 23,397 20,211 Land Rentals, ROW, Bus. Sites 58,450 83,437 63,590 67,611 64,670 70,165 57,000 57,000Court Fines Fees 400 579 749 479 500 500 500 500Other - Misc. Revenue 500 1,199 4,873 218 750 750 500 500TOTAL GROSS REVENUE RECURRING: 205,650 249,656 240,029 208,2276,0004,000 158,423 187,3234,0004,000 178,721 178,721 18,133TOTAL REVENUE -Non RECURRINGTOTAL REVENUES 205,650 249,656 240,029 226,360 158,423 187,323 178,721 178,721Less 12% Permanent Fund (1) (24,678) (29,959) (28,803) (24,987) (19,011) (22,479) (21,447) (21,447)Less 2% Land Acq. Trust Fund (4,113) (4,993) (4,801) (4,165) (3,168) (3,746) Less: Higher Ed (11,200) (11,200) (12,400) (12,400) (12,400) (12,400) (12,400) (12,400)Less Capital Outlay Match Funding (2,000) (2,000) (2,000) (2,000) (2,000) (2,000) (2,000) (2,000)Less Water Rights Claim Fund (2,000) (2,000) (2,000) (2,000) (2,000) (2,000) (2,000) (2,000)Less Historical Trust Asset Litigation - -Less 4% Veterans Trust Fund (8,226) (9,986) (9,601) (8,329) (6,337) (7,493) (7,149) (7,149)Set-Aside Subtotal (52,217) (60,138) (59,605) (53,881) (44,916) (50,118) (48,570) (48,570)---Set Aside Non-Recurring BudgetingTotal Set Aside---(3,574)(3,574) (3,264) (57,145)Net Revenue for Recurring Budgeting 153,433 189,518 180,424 154,346 113,507 137,205 130,151 130,151Net Revenue for Non Recurring Budgeting - 14,869 180,424 169,216 113,507-NET TOTAL GENERAL FUND REVENUES 153,433- 189,518-- 137,205- 130,151- 130,151(1) - 12 NNC § 1162, B-Beginning in Fiscal Year 2007, the LGA Fund shall annuallyreceive fifty percent (50%) of the income available from the Navajo Nation PermanentFund pursuant to 12 NNC § 905.3/31/2021INITIAL-GF Rev Proj 2021-03-31.xls
EXHIBITI A-1THE NAVAJO NATIONI PRESIDENTJONATHAN NEZMYRON LIZERI VICEPRESIDENTMemorandum:Date:May 28, 2021To:Honorable Jonathan Nez, PresidentOffice of the PresidenWice PresidentHonorable Seth Damon, SpeakerLegislative BranchHonorable JoAnne Jayne, Chief JusticeJudicial Branch g:. g ntrollerFrom:Office of the ControllerSubject:Flscal Year 2022.Pennanent Fund Income Available for General Fundand Expenditure PlanBelow is the Fiscal Year 2022-Permanent Trust Income Available for General Fund. In April 2021,the Navajo Nation Council passed CAP-30-11, The Navajo Nation Permanent Fund Income FiveYear Expenditure Plan. Part of this Plan allows a portion of the Permanent Fund Income to be usedfor the General Fund. Our Office has calculated such amount available for FY 2022, which is net ofadministrative fees, and reinvestment requirements. Thus, the total gross Permanent Fund Incomeavailable for the General Fund is as follows.( 1 1,000)RecurringTotal Income RecurringTotal 43.569 43.569 40,000 40.000TOTAL PFI AVAILABLE FORGENERAL FUNDNET TOTAL PERMANENT FUND INCOMEAVAILABLE FOR EXPENDITURE PLAN 3,569If there are any questions, you can call me at tribal extension 6308.Cc: F/16'NAVAJO NATION OFFICE Of THE CONTROLL E RP.O .BOX) 150 · WINDOW ROCK. AZ 86515 · PHONE : (928)871-6398 · FAX:(92 8)871-6026
EXHIBITcj:8!9Navajo Nation Fiscal Year 2022 Budget Preparation CalendarDUE DATES1June 29, 20212July 2, 20213KEY ACTIVITYPERFORMED BYApprove budget development legislation including revenueprojections, Branch planning allocations, budget calendar,and the Budget Instructions Manual (BIM).Establish and issue Branches/Divisions budget planningallocations for preparation of the program budgets.Budget and FinanceCommitteeJuly 2, 2021Conduct budget preparation orientation and issue BudgetInstructions Manual (BIM) to Branches and Divisions.OMB4July 3, 2021Begin preparation of program budgets.5July 13, 2021Deadline to submit completed program budget packages toOMB.NN Branch Chiefs,Divisions/Programs6July14July 16, 2021Prepare budget packages and related information for BranchChiefs' budget hearings.OMB,Divisions/Programs7Julyl9-21 ,2021Branch budget hearings; review and approve proposedBranch/Division/Program budgets.NN Branch Chiefs,Divisions/Programs8July 19- 23,2021Navajo Nation Council Summer Session9July 20 - 22,2021Prepare Branches/Divisions budget packages and relatedinformation for Oversight Committees' budget hearings.NN Branch Chiefs,Divisions/Programs10July 26 - 28,2021Issue Oversight Committees' proposed budget legislationsfor five-day public comment.Legislative Counsel11August 4 - 11,2021Conduct budget hearings; approve legislation recommendingthe Branch/Division budgets to the BFC.NNC OversightCommittees12August 12 - 17,2021Prepare budget packages and related information for theBudget and Finance Committee budget hearings.OMB,Branches/Divisions13August 19 - 25,2021Conduct budget hearings; review and approve BranchChiefs' budgets and the Oversight Committees budgetrecommendations and act on and issue the NN Councilproposed legislation for the NN comprehensive budget.Issue proposed NN comprehensive budget legislation forfive-day public comment.14August 27,202115August 30 September 2,2021September 3,202117September 7 10, 2021Prepare the budget for the Naabik' iyati ' Committee and NNCouncil, including printing and distribution of the NNcomprehensive budget.Naabik'iyati' Committee budget session ; review the NNcomprehensive budget and forward the budget and proposedlegislation to the NN Council with changes, if any.NN Council budget session; deliberate and approve the NNcomprehensive budget; adopt budget legislation.18September 29,2021Deadline to act on the NNC approved NN comprehensivebudget and legislation.16Branch ChiefsNN ProgramsNNCBudget and FinanceCommitteeLegislative CounselOMBNaabik'iyati 'CommitteeNavajo NationCouncilNN President
TABLE OF CONTENTSPreface: Budget and Finance Committee Resolution - Navajo Nation Fiscal Year 2022 Budget Development ProcessPage No.I. PURPOSE AND AUTHORIZATION 1A. Purpose . . . 1B. Authority . . . . 1C. Availability of the Budget Instructions Manual . 1II. PERFORMANCE BUDGETING AND PERFORMANCE ASSESSMENTS 1A. Performance Budgeting . 1B. Methodology . . . . . 2C. Program Performance Assessments . 2III. FINANCIAL MANAGEMENT INFORMATION SYSTEM (FMIS) BUDGETING . 3A. Financial Management Information System (FMIS) Budgeting . 3B. Chart of Accounts/Object Codes for Budgeting Purposes and Level of Detail (LOD) 3IV. BUDGET TIMETABLE AND PROCESS . 6A. Budget Development Process Chart. . 6B. Annual Budget Calendar 6V. FUND ALLOCATIONS . 6A. General Fund Planning Allocations . 6B. Proprietary, Fiduciary and Special Revenue Fund Budget Allocations 6C. Indirect Cost (IDC) Recovery and Allocations . . . 6D. Personnel Savings (Lapse Fund) Account Allocations . 6E. Line-item vetoed funds . . . . 6VI. PROJECT BUDGETING AND ACCOUNT SET-UP . . 7VII. PERSONNEL BUDGETING PROCEDURES . 7A. Purpose . . . 7B. Personnel Budgeting . . . 8VIII. BUDGETING OPERATING EXPENSES . 11A. Telecommunication Rates . 11B. Budgeting Insurance Expenses . 12C. Travel Policies and Rates for Reimbursement Purposes 12D. Fleet Management User Rates . 13E. Records Management/Duplicating Rates . 14F. Air Transportation Rates . 14IX. CHAPTER BUDGET PROCESS . 14A. Navajo Nation Chapter Budgeting Process . 14B. Chapter Capital Improvement Projects . 14X. NAVAJO NATION GRANTS . 15A. Purpose . . . 15B. Grant Requirements . .15C. Grant Funding Requirements . 15D. Navajo Nation Grant Agreement . 16XI. BUDGET REVISIONS INSTRUCTIONS AND PROCEDURES . 17A. Purpose . . 17B. Scope . 17C. Types of Budget Revisions 17D. Requirements and Restrictions . . 17E. Budget Revision Request Process . . 18
XII. SUPPLEMENTAL FUNDING REQUEST PROCEDURES . 19A. Purpose . 19B. Procedures and Requirements 20C. Supplemental Funding Request for Capital Projects . . 20D. Branch Chief Review and Recommendations . 21E. Legislative Committee Action . 21F. Timetable . . 21G. Budget and Finance Committee Action . 21H. Navajo Nation Council . 21XIII. ELECTRONIC SUBMITTAL OF DOCUMENTS FOR OMB PROCESSING 21A. Purpose . . . 21B. Scope . . . . 21C. Procedures . 22XIV. DEFINITIONS . . . 22XV. BUDGET FORMS AND INSTRUCTIONS . . 27A. General Rules and Instructions . 27Budget Form 1 - Program Budget Summary . 28Budget Form 2 - Program Performance Criteria . 31Budget Form 3 - Listing of Positions and Assignments by Business Unit 33Budget Form 4 - Detailed Budget and Justification . 35Budget Form 5 - Summary of Changes to Budgeted Positions 37Budget Form 6 - External Contract and Grant Funding Information 39APPENDICES:Appendix A Chart of Accounts/Object Codes and Level of Detail (LOD) for Budgeting Purposes 41Appendix B Agency Codes and Fund Type/Codes . 53Appendix C Listing of Classification Titles, Class Codes, and Assigned Pay Grades 54Appendix D Salary Schedules . 62Appendix E Employee Fringe Benefit Rates . 72Appendix F-1 Vehicle Insurance Rates . 73Appendix F-2 Fleet Management User Rates . 74Appendix F-3 Duplicating Services Rates . 75Appendix G Grant Application . . 76Appendix H Budget Revision Signature Authorization . . 78Appendix I Budget Revision Request . 80Appendix J Project Process Schedule . . 82Appendix K Supplemental Funding Proposal Summary . 84Appendix L Procedures on Budgeting and Administration of Externally Restricted Funds (ERFs) 86Appendix L-1 Summary of Changes on External Grant Budget . 97Appendix L-2 Request for NN General Fund Appropriation for Required Cash Match 99Appendix L-3 Form Request for Extension of End Date of External Grant/Carryover Funds 100Appendix L-4 Calculation Check on Budget for IDC Recovery 101Appendix L-5 List of Object Codes Eligible for Exclusion / Pass Thru on IDC 102Appendix M Chapter Budget Procedures 104Appendix M-1 Chapter Budget Policies 110Reference 1 Title 12 - Appropriations Act . 121
THE NAVAJO NATIONFISCAL YEAR 2022BUDGET INSTRUCTIONS MANUALI. PURPOSE AND AUTHORIZATIONA. PurposeThe Budget Instructions Manual (BIM) primarily provides instructions and information for thedevelopment of the annual Navajo Nation comprehensive budget. It also provides instructionsfor implementation and administration of all Navajo Nation budgets.B.AuthorityThe Navajo Nation Appropriations Act (Appropriations Act), 12 N.N.C. § 800 et seq., is theprimary Navajo Nation law which authorizes the process of developing and implementing theannual Navajo Nation comprehensive budget.The Appropriations Act, 12 N.N.C. § 800 et seq., states that the Navajo Nation government has afiduciary responsibility to: Account for public funds; and. Manage finances wisely; and. Plan for the adequate funding of services desired by the Navajo People, including theprovision and maintenance of public facilities.Other Navajo Nation laws and policies, some of which are referenced in this BIM, provide furtherinformation regarding fiscal and budgetary matters. These include: Navajo Nation Office ofManagement and Budget (OMB) Plan of Operation, Section 820 (M) of the Appropriations Act,Branch Chief authorities, Budget and Finance Committee (BFC) and other legislative oversightcommittee authorities, program Plans of Operation, and program Fund Management Plans andExpenditure Plans. If any conflict arises between the BIM and Navajo Nation laws, such conflictshall be governed and controlled by Navajo Nation laws.C.Availability of the Budget Instructions ManualCopies of the BIM are available, for a fee, from the Records Management Department at (505)371-5113. The BIM can also be downloaded from the OMB website at: www.omb.navajonsn.gov.For inquiries regarding the budget development process, OMB can be reached at (928) 8716570/6470 and via e-mail at: customer service@omb.navajo-nsn.gov.II. PERFORMANCE BUDGETING AND PERFORMANCE ASSESSMENTSA. Performance BudgetingThe Navajo Nation government utilizes performance budgeting as a factor in making budgetdecisions. The Appropriations Act mandates a budget development process which includes theuse of program performance measures and information.1
Performance budgeting is a method that incorporates the use of Program performance measures(goals/objectives and actual results) to assist with the appropriation of funds during the budgetdevelopment process. Other factors are considered when making budget decisions, such as: Personnel costsBudgeted vs. actual expendituresPrior year(s) budget revisionsCarry-over funds availability and usageExternal funds availability and usageSupplemental funds availability and usagePolitical prioritiesProgram performance criteria measures are required for each Program budget using Budget Form2 information as well as information from the Program’s respective oversight committee.Performance measure results shall be reported on a quarterly basis.B.MethodologyDuring budget development, Program Managers develop five (5) significant Program goalstatements with performance measures/objectives for the most relevant aspects of Programperformance. Programs may develop more performance measures/objectives for their internaluse, but a minimum of five (5) performance measures are required for the budget process. Thegoal statements should address major relevant Program performance measures and be measurableon a quarterly basis.C.Program Performance AssessmentsAt the end of each quarter, the Program Managers shall submit to OMB the actual quarterly resultsfor the goal statements established and approved for each Program budget. OMB’s Management& Policy Section will perform quarterly assessments and generate reports based on the goals andactual accomplishments reported by Program Managers on Budget Form 2. OMB shalldisseminate the quarterly performance reports to key Navajo Nation officials, as determined byOMB.A simple rating method is used to determine Program performance measure scores. Programperformance measure scores are based on a comparison of performance criteria and goalsdeveloped by the Program Managers during budget development to actual results reported by theProgram Managers on a quarterly basis. OMB program analysts compare goal statements toactual results and determine scores for each goal statement. Scores range from 0 to 3 using thefollowing scale:3210ExceededMetNot MetNo Report-Indicates the Program exceeded their goal statement.Indicates the Program met their goal statement.Indicates the Program did not meet their goal statement.Indicates the Program did not report actual results to OMB.An overall performance measure score is determined by calculating the cumulative average of allquarterly performance goal scores which becomes the Program’s average performance measure2
score. For Program scores that are in the range of either 0 (zero) or 1 (one), OMB will notify theresponsible Manager, Division, and Branch Chief in writing that remedial or corrective action isneeded, copying the appropriate oversight committee. Any Program that receives any additionalfunding during the fiscal year (carry-over, supplemental funding, etc.) must REVISE its currentBudget Form 2 to incorporate the new performance measures/objectives associated with theadditional funding. ANY changes to the Budget Form 2 requires approval by the Branch Chiefand the Division/Branch oversight committee. Contact OMB’s Management & Policy Sectionfor further information and/or instructions, if needed.Navajo Nation Chapters shall report actual results to the Administrative Service Center (ASC).ASC shall assess all Chapter performance data each quarter and provide reports to each Chapter,OMB, and those designated by OMB as being key Navajo Nation officials for informationalpurposes.III. FINANCIAL MANAGEMENT INFORMATION SYSTEM (FMIS) BUDGETINGA. Financial Management Information System (FMIS) BudgetingThe Navajo Nation’s financial system, FMIS, uses financial software and technology structuredfor the Navajo Nation’s organizational and periodic financial reporting requirements. The NavajoNation Office of the Controller (OOC) is responsible for the administration of the FMISbudget/expenditure data. Generally, the system maintains budget information on various budgetledger types, such as ledgers for budget development, final budget, and budget revisions. Budgetledger types are administered by OMB and are used with other FMIS ledgers to provide budgetstatus and other important financial information to verify availability of funds or to generatereports.OOC is responsible for administration of the FMIS expenditure data. OMB, at the request of theOOC, assigns business unit (BU) numbers for Navajo Nation Programs, which are maintained inthe FMIS for financial budgeting and accounting purposes. With the exception of job c
I. The Budget and Finance Committee agrees with the budget amounts set by the Three Branch Chiefs, as shown in boxes 1-6 in the table in paragraph F on page 3 of this legislation. J. The FY2022 Annual Budget Calendar used to guide the Navajo Nation's budget process, prepared by the Office of Management
Budget (Annual Budget) Revenues Expenses Multi-year (Actual; Budget; Budget) Project (program) Budget A project budget is the estimated financial plan for a project, for which funding is required. The total program budget is not just the grant r
The FY2022 budget maintains rail service at 80% of pre-Covid-19 levels, bus service at 85% of pre-Covid-19 levels. As approved in the budget, bus and rail service enhancements are being added in June and September, including extending bus service to 2 am. WMATA’s service rest
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Q3 FY2022 OUTLOOK Revenue — 6.80 billion, plus or minus two percent We expect sequential growth driven largely by accelerating demand in data center. We expect sequential growth in each of our other three market platforms as well. The contribution of CMP to our revenue outlook is minimal.
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