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Financial Performance Monitoring System - Guidelines for Budget Variance Analysis

This system provides guidelines for monitoring financial performance, focusing on budget variances within specific categories and programs. It ensures NIBD is within budget limits and generates cash for reinvestment.

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Financial Performance Monitoring System - Guidelines for Budget Variance Analysis

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  2. G G A A R R NIAD Standard: NIAD $ is greater than or equal to $0 (Monitor NIAD) NIAD $ > $0 N/A NIAD $< $0

  3. G G Budget Variance < 10% NIBD > 4% and < 8% of Net Revenue A A Budget Variance > 10% and < 15% R R Budget Variance > 15% Cash Generation for Reinvestment Standard: NIBD % is greater than or equal to 8 percent of Net Revenue; Variance is within +10% of Budget NIBD > 8% of Net Revenue NIBD < 4% of Net Revenue

  4. G G NIBD > $0 Budget Variance < 10% A Budget Variance > 10% and < 15% N/A R R Budget Variance > 15% NIBD < $0 Category A* NAF Standard: NIBD is greater than or equal to $0 for Category A programs in the aggregate; Variance is within + 10% of Budget * Excludes Unit Activities

  5. G G NIBD > $0 Budget Variance < 10% A Budget Variance > 10% and < 15% N/A R R Budget Variance > 15% NIBD < $0 Category B* NAF Standard: NIBD is greater than or equal to $0 for Category B programs in the aggregate; Variance is within + 10% of Budget * Excludes Child Development Services (CDS)

  6. G G NIBD > $0 Budget Variance < 10% A Budget Variance > 10% and < 15% N/A R R Budget Variance > 15% NIBD < $0 Child Development Services (CDS)* Standard: NIBD is greater than or equal to $0 for CDS programs in the aggregate; Variance is within + 10% of Budget *Program Codes: PC, PD, PG, PL, QA, QC, QL, & JG

  7. G G NIBD > $0 Budget Variance < 10% A Budget Variance > 10% and < 15% N/A R R Budget Variance > 15% NIBD < $0 EACH Category C Program* Standard: NIBD is greater than or equal to $0; Variance is within + 10% of Budget * Except Golf, Bowling, Clubs, Theme & FBE Programs

  8. NIBD > 8% Budget Variance < 10% Budget Variance > 10% and < 15% Budget Variance > 15% Clubs, Theme & FBE Standard: NIBD % greater than or equal to 8%; Variance is within + 10% of Budget G G NIBD > 4% and < 8% A A NIBD < 4% R R *Program Codes: KE, KF, KG, KL, & KM

  9. NIBD > 15% G G Budget Variance < 10% A Budget Variance > 10% and < 15% R R Budget Variance > 15% GOLF Standard: NIBD % greater than or equal to 15% Variance is within + 10% of Budget NIBD > 8% A NIBD < 8%

  10. NIBD > 15% G G Budget Variance < 10% A Budget Variance > 10% and < 15% R R Budget Variance > 15% Bowling > 16 Lanes Standard: NIBD % greater than or equal to 15% Variance is within + 10% of Budget NIBD > 8% A NIBD < 8%

  11. G A R Appropriated Fund Execution APF Execution: Direct APF support for MWR and Family programs* will be executed between: 65 and 100 percent at third quarter end, and 90 and 100 percent at the end of the fiscal year > 65% EXECUTION AT END OF 3RD QTR; 90% EXECUTION AT FY END > > 60% AND < 65% EXECUTION AT END OF 3RD QTR; 80% AND < 90% EXECUTION AT FY END > < 60% EXECUTION AT END OF 3RD QTR; < 80% EXECUTION AT FY END *MDEP QDPC, AMS CODES: LA, LB, LC, LD, LE, LH, LI, LJ, LK, LL, LM, LN, LP, LQ, LV, LW, . LX, LY, LZ; MDEP QYDP, AMS CODES: 19.29,19.30,19.31,19.32,19.33,19.34; MDEP QCCS, AMS CODES: 19.21, 19.22, 19.23, 19.24, 19.25, 19.26, 19.27, 19.28; MDEP QACS AMS CODES: 20.1A, 20.11, 20.12, 20.13, 20.14, 20.15, 20.16, 20.17, 20.18, 20.19,20.20

  12. G G Executed* > 50% and < 70% of Budget A R R CPMC/Local Payments NAFMC Execution Standard: CPMC* and Local payments for NAFMC will not exceed NIBD at the Army-wide level. 70% of Budgeted combined payments are executed, payments executed do not exceed Region aggregate NIBD or as changed by “Plus/Minus” transfers. Executed* > 70% of CPMC Budget Execution* < NIBD** and Cash to Debt > 1:1 N/A Execution* > NIBD**, or Cash to Debt < 1:1 Executed* < 50% or > 100% of Budget , or Cash to Debt < 1:1 * Includes payments for Capital Leases ** As adjusted by transfer

  13. Solvency Standard: Cash to Debt ratio is greater than or equal to 1:1 and less than or equal to 2:1, and NIBD is positive G Cash to Debt >1:1 and < 2:1 AND NIBD > $0 Cash to Debt > 1:1 and < 2:1 and NIBD < $0, or Cash to Debt > 2:1 and < 4:1 A R Cash to Debt < 1:1 or > 4:1

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  15. Standard: NIBD $ are greater than or equal to Region approved Budget Variance is within +10% of Budget NIBD NIBD • Budget < Budget Budget Variance < 10% Budget Variance > 10% and < 15% Budget Variance > 15% Garrison Field Roll-up N/A

  16. Standard: NIBD $ are greater than or equal to Region approved Budget Variance is within +10% of Budget NIBD NIBD • Budget < Budget Budget Variance < 10% Budget Variance > 10% and < 15% Budget Variance > 15% Category A* N/A * Excludes Unit Activities

  17. Standard: NIBD $ are greater than or equal to Region approved Budget Variance is within +10% of Budget NIBD NIBD • Budget < Budget Budget Variance < 10% Budget Variance > 10% and < 15% Budget Variance > 15% Category B* N/A * Excludes Child Development Services

  18. Standard: NIBD $ are greater than or equal to Region approved Budget Variance is within +10% of Budget NIBD NIBD • Budget < Budget G G Budget Variance < 10% A Budget Variance > 10% and < 15% R R Budget Variance > 15% Child Development Services (CDS)* N/A *Program Codes: PC, PD, PG, PL, QA, QC, QL, & JG

  19. Standard: NIBD $ are greater than or equal to Region approved Budget Variance is within +10% of Budget NIBD NIBD • Budget < Budget Budget Variance < 10% Budget Variance > 10% and < 15% Budget Variance > 15% Category C programs* N/A * Except Golf, Bowling, Clubs, Theme & FBE Programs

  20. Standard: NIBD $ are greater than or equal to Region approved Budget Variance is within +10% of Budget NIBD NIBD • Budget < Budget Budget Variance < 10% Budget Variance > 10% and < 15% Budget Variance > 15% CLUBS, THEME AND FBE N/A *Program Codes: KE, KF, KG, KL, & KM

  21. Standard: NIBD $ are greater than or equal to Region approved Budget Variance is within +10% of Budget NIBD NIBD • Budget < Budget Budget Variance < 10% Budget Variance > 10% and < 15% Budget Variance > 15% GOLF N/A

  22. Standard: NIBD $ are greater than or equal to Region approved Budget Variance is within +10% of Budget NIBD NIBD • Budget < Budget Budget Variance < 10% Budget Variance > 10% and < 15% Budget Variance > 15% BOWLING > 16 LANES N/A

  23. G A R APPROPRIATED FUND EXECUTION APF EXECUTION: DIRECT APF SUPPORT FOR MWR AND FAMILY PROGRAMS* WILL BE EXECUTED BETWEEN 65 AND 100 PERCENT AT THIRD QUARTER END, AND BETWEEN 90 AND 100 PERCENT AT THE END OF THE FISCAL YEAR > 65% EXECUTION AT END OF 3RD QTR; 90% EXECUTION AT FY END > > 60% AND < 65% EXECUTION AT END OF 3RD QTR; 80% AND < 90% EXECUTION AT FY END > < 60% EXECUTION AT END OF 3RD QTR; < 80% EXECUTION AT FY END *MDEP QDPC, AMS CODES: LA, LB, LC, LD, LE, LH, LI, LJ, LK, LL, LM, LN, LP, LQ, LV, LW, . LX, LY, LZ; MDEP QYDP, AMS CODES: 19.29,19.30,19.31,19.32,19.33,19.34; MDEP QCCS, AMS CODES: 19.21, 19.22, 19.23, 19.24, 19.25, 19.26, 19.27, 19.28; MDEP QACS AMS CODES: 20.1A, 20.11, 20.12, 20.13, 20.14, 20.15, 20.16, 20.17, 20.18, 20.19,20.20

  24. G G Executed* > 50% and < 70% of Budget A R R CPMC/Local Payments NAFMC Execution Standard: CPMC*and Local Payments for NAFMC greater than or equal to 70% of Region approved Budget Executed* > 70% of CPMC Budget Executed* < 50% or > 100% of Budget * Includes payments for Capital Leases

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  26. STANDARD: NIBD IS GREATER THAN OR EQUAL TO CPMC REQUIREMENT* BUDGET VARIANCE IS WITHIN + 10% OF BUDGET Budget Variance < 10% Budget Variance > 10% and < 15% Budget Variance > 15% NET INCOME BEFORE DEPRECIATION NIBD > CPMC Requirement* N/A NIBD < CPMC Requirement* *Value necessary in current year for long-range CPMC budget as adjusted for FY 10 service charge guidance

  27. CPMC EXECUTION STANDARD: CPMC EXECUTION EQUAL OR GREATER THAN 90% OF CPMC BUDGET EXECUTE > 90% CPMC BUDGET EXECUTE > 85% OF CPMC BUDGET, BUT < 90% CPMC BUDGET EXECUTE < 85% OF CPMC BUDGET

  28. OCCUPANCY* STANDARD: OCCUPANCY EQUAL OR GREATER THAN 80% OF AVAILABLE ROOM NIGHTS BASED ON TOTAL ROOM INVENTORY/BUDGET VARIANCE WITHIN 10% OCCUPANCY > 80% BUDGET VARIANCE +/- < 10% BUDGET VARIANCE OF +/- > 10% AND < 15% OCCUPANCY > 70%, BUT < 80% OCCUPANCY IS < 70% BUDGET VARIANCE +/- > 15% *Excluding DVQs

  29. DVQ OCCUPANCY STANDARD: OCCUPANCY EQUAL OR GREATER THAN 75% OF AVAILABLE ROOM NIGHTS BASED ON TOTAL ROOM INVENTORY/BUDGET VARIANCE WITHIN 10% OCCUPANCY > 75% BUDGET VARIANCE +/- < 10% BUDGET VARIANCE OF +/- > 10% AND < 15% OCCUPANCY > 70%, BUT < 75% OCCUPANCY IS < 70% BUDGET VARIANCE +/- > 15%

  30. G G A R R AVERAGE DAILY RATE (ADR) STANDARD: ADR IS WITHIN 10% OF THE BUDGET BUDGET VARIANCE +/- < 10% BUDGET VARIANCE OF +/- > 10% AND < 15% BUDGET VARIANCE +/- > 15%

  31. G G A R R NIBD PER OCCUPIED ROOM STANDARD: NIBD IS WITHIN 10% OF THE BUDGET BUDGET VARIANCE +/- < 10% BUDGET VARIANCE OF +/- > 10% AND < 15% BUDGET VARIANCE +/- > 15%

  32. G A R REVENUE PER OCCUPIEDROOM STANDARD: REVENUE IS WITHIN 10% OF THE BUDGET BUDGET VARIANCE +/- < 10% BUDGET VARIANCE OF +/- > 10% AND < 15% BUDGET VARIANCE +/- > 15%

  33. G A R EXPENSES PER OCCUPIED ROOM STANDARD: EXPENSES ARE WITHIN 10% OF THE BUDGET BUDGET VARIANCE +/- < 10% BUDGET VARIANCE OF +/- > 10% AND < 15% BUDGET VARIANCE +/- > 15%

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