Post on 27-Mar-2015
transcript
FY09 Region MWR Standards
NIBD $ NIBD% Example
Region MWR Standards Assessment Assessment > $0 8% < 10%
MWR (1) ($Millions) Key: >. & < N/A 4% & 8% > 10% < 15%
Thru: FY 2009 For Internal Use Only < $0 4% > 15%
BudgetedNIAD $/% NIAD $/% Budget Var
Budget Var NIBD $/% NIBD $/% Budget Var
Field Roll-up
> 8/4% + 10/15%5
Child DevelopmentServices (CDS)
5
5
3RD QTR > 65/60%
FY > 90/80% R
Budgeted $ 0.000 M
NIBD Limit $ 0.000 M
R R Executed $ 0.000 M
Solvency(Cash/Debt) N/A
Net Income After Depreciation (NIAD) and before BRAC and Extraordinary Items
NIBD $/%
$ Pledge NIAD $ > $ Pledge
$0
Field Roll-up
(MWR USA Revenue removed from Tot Rev for calculation of NIBD %)
NTE NIBD + Transfer
Limitation and Solvency > 1:1
Actual vs Budget
> 70/50%
CPMC + NAFMC Local Execution
Golf
Execution/End of Period
>
>
+ 10/15%
15/7.5%
8/4%>
> 1:1 & < 2:1
> + 10/15%$0
>
+ 10/15%$0>
Bowling > 12 Lanes
Remarks
+ 10/15%15/7.5%
Actual
+ 10/15%
Standard
Budget Variance
MWR Function Assessment
APF Execution (Cumulative)
CAT B NAF (Excludes CDS Assessed Below)
Branded Restaurants, Clubs, and FBE
+ 10/15%
CAT A NAF (Excludes Unit Activities)
09
FY09 Region MWR Standards
AA
GG
RR
Contribution to IMCOM Level NAFMC Funding
Standard:NIAD $ is greater than or equal to
amount pledged
NIAD $< $ pledgedNIAD $< $ pledged
NIAD $ NIAD $ >> $ pledged $ pledged
N/A
FY09 Region MWR Standards
AA
GG
RR
Region Roll-up
Budget VarianceBudget Variance> 10% and > 10% and << 15% 15%
Budget Variance Budget Variance << 10% 10%
Budget Variance > 15%Budget Variance > 15%
Standard:NIBD % greater than or equal to 8%;
Variance is within + 10% of Budget
NIBD NIBD >> 8% 8%
NIBD < 4%NIBD < 4%
NIBD NIBD >> 4% and < 8% 4% and < 8%
FY09 Region MWR Standards
RR
A
G G
Category A*
NAF Standard:NIBD is greater than or equal to $0 forCategory A programs in the aggregate;
Variance is within + 10% of Budget
* Excludes Unit Activities
NIBD NIBD >> $0 $0
NIBD < $0NIBD < $0
N/ABudget VarianceBudget Variance> 10% and > 10% and << 15% 15%
Budget Variance Budget Variance << 10% 10%
Budget Variance > 15%Budget Variance > 15%
FY09 Region MWR Standards
RR
A
G G
Category B*
* Excludes Child Development Services (CDS)
NAF Standard:NIBD is greater than or equal to $0 forCategory B programs in the aggregate;
Variance is within + 10% of Budget
Budget VarianceBudget Variance> 10% and > 10% and << 15% 15%
Budget Variance Budget Variance << 10% 10%
Budget Variance > 15%Budget Variance > 15%
NIBD NIBD >> $0 $0
NIBD < $0NIBD < $0
N/A
FY09 Region MWR Standards
G
R
A
G
R
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
NIBD NIBD >> $0 $0
NIBD < $0NIBD < $0
N/A
*Program Codes: PC, PD, PG, PL, QA, QC, QL, & JG
Budget VarianceBudget Variance> 10% and > 10% and << 15% 15%
Budget Variance Budget Variance << 10% 10%
Budget Variance > 15%Budget Variance > 15%
FY09 Region MWR Standards
EACH Category C Program*
Standard:NIBD is greater than or equal to $0; Variance is within + 10% of Budget
A
GG
RR
* Except Golf, Bowling, Clubs, Theme & FBE Programs
NIBD NIBD >> $0 $0
NIBD < $0NIBD < $0
N/ABudget VarianceBudget Variance> 10% and > 10% and << 15% 15%
Budget Variance Budget Variance << 10% 10%
Budget Variance > 15%Budget Variance > 15%
FY09 Region MWR Standards
A A
GG
RR
Branded Restaurants, Clubs, & FBE
NIBD NIBD >> 8% 8%
NIBD < 4%NIBD < 4%
NIBD NIBD >> 4% and < 8% 4% and < 8%
Standard:NIBD % greater than or equal to 8%;
Variance is within + 10% of Budget
Budget VarianceBudget Variance> 10% and > 10% and << 15% 15%
Budget Variance Budget Variance << 10% 10%
Budget Variance > 15%Budget Variance > 15%
FY09 Region MWR Standards
A A
GG
RR
Golf
NIBD NIBD >> 15% 15%
NIBD < 8%NIBD < 8%
NIBD NIBD >> 8% and < 15% 8% and < 15% Budget VarianceBudget Variance> 10% and > 10% and << 15% 15%
Budget Variance Budget Variance << 10% 10%
Budget Variance > 15%Budget Variance > 15%
Standard: NIBD % greater than or equal to 15%
Variance is within + 10% of Budget
FY09 Region MWR Standards
Bowling > 12 Lanes
Standard:NIBD % greater than or equal to 15%
Variance is within + 10% of Budget
A A
GG
RR
Budget VarianceBudget Variance> 10% and > 10% and << 15% 15%
Budget Variance Budget Variance << 10% 10%
Budget Variance > 15%Budget Variance > 15%
NIBD NIBD >> 15% 15%
NIBD < 8%NIBD < 8%
NIBD NIBD >> 8% and < 15% 8% and < 15%
FY09 Region MWR Standards
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
G
R
A
65% EXECUTION AT END OF 365% EXECUTION AT END OF 3RD RD QTR; QTR; 90% EXECUTION AT FY END90% EXECUTION AT FY END
60% AND < 65% EXECUTION AT END OF 360% AND < 65% EXECUTION AT END OF 3RDRD QTR; QTR; 80% AND < 90% EXECUTION AT FY END80% AND < 90% EXECUTION AT FY END
< 60% EXECUTION AT END OF 3< 60% EXECUTION AT END OF 3RDRD QTR; QTR; < 80% EXECUTION AT FY END < 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
>>>>
>>>>
FY09 Region MWR Standards
A
G G
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.
Execution* > NIBD**, Execution* > NIBD**, or or CashCash to Debt < 1:1 to Debt < 1:1
Execution* Execution* << NIBD** and NIBD** and Cash to Debt Cash to Debt >> 1:1 1:1
Executed* Executed* >> 50% and 50% and< 70% of Budget< 70% of Budget
Executed* Executed* >> 70% 70% of CPMC Budgetof CPMC Budget
Executed* < 50% or > 100% ofExecuted* < 50% or > 100% ofBudget , or Cash to Debt < 1:1 Budget , or Cash to Debt < 1:1
* Includes payments for Capital Leases** As adjusted by transfer
N/AN/A
FY09 Region MWR Standards
Cash to Debt Cash to Debt >> 1:1 and 1:1 and << 2:1 AND NIBD 2:1 AND NIBD >> $0 $0
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
Cash to Debt < 1:1 or > 4:1Cash to Debt < 1:1 or > 4:1
A
G
R
Cash to Debt Cash to Debt >> 1:1 and 1:1 and << 2:1 and NIBD < $0, or 2:1 and NIBD < $0, orCash to Debt > 2:1 and Cash to Debt > 2:1 and << 4:1 4:1
09
FY09 Garrison MWR Standards
Garrison Field Roll-up
Standard:NIBD $ are greater than or equal to
Region approved Budget Variance is within +10% of Budget
NIBDNIBD BudgetBudget
N/AN/A
NIBDNIBD < Budget< Budget
Budget VarianceBudget Variance> 10% and > 10% and << 15% 15%
Budget Variance Budget Variance << 10% 10%
Budget Variance > 15%Budget Variance > 15%
FY09 Garrison MWR Standards
Category A*
* Excludes Unit Activities
Standard:NIBD $ are greater than or equal to
Region approved Budget Variance is within +10% of Budget
Budget VarianceBudget Variance> 10% and > 10% and << 15% 15%
Budget Variance Budget Variance << 10% 10%
Budget Variance > 15%Budget Variance > 15%
NIBDNIBD BudgetBudget
N/AN/A
NIBDNIBD < Budget< Budget
FY09 Garrison MWR Standards
Category B*
* Excludes Child Development Services
Standard:NIBD $ are greater than or equal to
Region approved Budget Variance is within +10% of Budget
Budget VarianceBudget Variance> 10% and > 10% and << 15% 15%
Budget Variance Budget Variance << 10% 10%
Budget Variance > 15%Budget Variance > 15%
NIBDNIBD BudgetBudget
N/AN/A
NIBDNIBD < Budget< Budget
FY09 Garrison MWR Standards
G
R
A
G
R
Child Development Services (CDS)*
NIBDNIBD BudgetBudget
N/AN/A
NIBDNIBD < Budget< Budget
*Program Codes: PC, PD, PG, PL, QA, QC, QL, & JG
Budget VarianceBudget Variance> 10% and > 10% and << 15% 15%
Budget Variance Budget Variance << 10% 10%
Budget Variance > 15%Budget Variance > 15%
Standard:NIBD $ are greater than or equal to
Region approved Budget Variance is within +10% of Budget
FY09 Garrison MWR Standards
Category C Programs*
Budget VarianceBudget Variance> 10% and > 10% and << 15% 15%
Budget Variance Budget Variance << 10% 10%
Budget Variance > 15%Budget Variance > 15%
* Except Golf, Bowling, Clubs, Theme & FBE Programs
Standard:NIBD $ are greater than or equal to
Region approved Budget Variance is within +10% of Budget
NIBDNIBD BudgetBudget
N/AN/A
NIBDNIBD < Budget< Budget
FY09 Garrison MWR Standards
Budget VarianceBudget Variance> 10% and > 10% and << 15% 15%
Budget Variance Budget Variance << 10% 10%
Budget Variance > 15%Budget Variance > 15%
Standard:NIBD $ are greater than or equal to
Region approved Budget Variance is within +10% of Budget
NIBDNIBD BudgetBudget
N/AN/A
NIBDNIBD < Budget< Budget
Branded Restaurants, Clubs & FBE
FY09 Garrison MWR Standards
Golf
Budget VarianceBudget Variance> 10% and > 10% and << 15% 15%
Budget Variance Budget Variance << 10% 10%
Budget Variance > 15%Budget Variance > 15%
Standard:NIBD $ are greater than or equal to
Region approved Budget Variance is within +10% of Budget
NIBDNIBD BudgetBudget
N/AN/A
NIBDNIBD < Budget< Budget
FY09 Garrison MWR Standards
Bowling – Category C*
* BOWLING > 12 LANES
Budget VarianceBudget Variance> 10% and > 10% and << 15% 15%
Budget Variance Budget Variance << 10% 10%
Budget Variance > 15%Budget Variance > 15%
Standard:NIBD $ are greater than or equal to
Region approved Budget Variance is within +10% of Budget
NIBDNIBD BudgetBudget
N/AN/A
NIBDNIBD < Budget< Budget
FY09 Garrison MWR Standards
Appropriated Fund Execution
APF Execution:Direct APF support for MWR and Family Programs* will be
executed between 65 and 100 percent of third quarter end, and between 90 and 100 percent at the end of the fiscal year
G
R
A
65% EXECUTION AT END OF 365% EXECUTION AT END OF 3RD RD QTR; QTR; 90% EXECUTION AT FY END90% EXECUTION AT FY END
60% AND < 65% EXECUTION AT END OF 360% AND < 65% EXECUTION AT END OF 3RDRD QTR; QTR; 80% AND < 90% EXECUTION AT FY END80% AND < 90% EXECUTION AT FY END
< 60% EXECUTION AT END OF 3< 60% EXECUTION AT END OF 3RDRD QTR; QTR; < 80% EXECUTION AT FY END < 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
FY09 Garrison MWR Standards
CPMC/Local Payments NAFMC Execution
Standard:CPMC*and Local Payments for NAFMC greater than or equal
to 70% of Region approved Budget
A
G G
R R
Executed* Executed* >> 50% and 50% and< 70% of Budget< 70% of Budget
Executed* Executed* >> 70% 70% of CPMC Budgetof CPMC Budget
Executed* < 50% or Executed* < 50% or > 100% of Budget> 100% of Budget
* Includes payments for Capital Leases
09
FY09 Region/Garrison Lodging Standards
STANDARD:NIBD IS GREATER THAN OR EQUAL TO CPMC REQUIREMENT*
BUDGET VARIANCE IS WITHIN + 10% OF BUDGET
NIBD < CPMC Requirement*NIBD < CPMC Requirement*
NIBD NIBD >> CPMC Requirement* CPMC Requirement*
NET INCOME BEFORE DEPRECIATION
*Value necessary in current year for long-range CPMC budgetas adjusted for FY 09 service charge guidance
N/AN/ABudget VarianceBudget Variance> 10% and > 10% and << 15% 15%
Budget Variance Budget Variance << 10% 10%
Budget Variance > 15%Budget Variance > 15%
FY09 Region/Garrison Lodging Standards
CPMC EXECUTION
STANDARD:CPMC EXECUTION EQUAL OR GREATER THAN 90% OF
CPMC BUDGET
EXECUTE < 85% OF CPMC BUDGETEXECUTE < 85% OF CPMC BUDGET
EXECUTE EXECUTE >> 90% CPMC BUDGET 90% CPMC BUDGET
EXECUTE EXECUTE >> 85% OF CPMC BUDGET, 85% OF CPMC BUDGET,BUT < 90% CPMC BUDGET BUT < 90% CPMC BUDGET
FY09 Region/Garrison Lodging Standards
OCCUPANCY*
STANDARD:OCCUPANCY EQUAL OR GREATER THAN 80% OF
AVAILABLE ROOM NIGHTS BASED ON TOTAL ROOM INVENTORY/BUDGET VARIANCE WITHIN 10%
*Excluding DVQs
OCCUPANCY OCCUPANCY >> 80% 80%
OCCUPANCY OCCUPANCY >> 70%, 70%, BUT < 80%BUT < 80%
OCCUPANCY IS < 70% OCCUPANCY IS < 70%
BUDGET VARIANCE OF +/- >BUDGET VARIANCE OF +/- > 10% AND 10% AND << 15% 15%
BUDGET VARIANCE +/- > 15% BUDGET VARIANCE +/- > 15%
BUDGET VARIANCE +/- BUDGET VARIANCE +/- << 10% 10%
FY09 Region/Garrison Lodging Standards
DVQ OCCUPANCY
STANDARD:OCCUPANCY EQUAL OR GREATER THAN 75% OF
AVAILABLE ROOM NIGHTS BASED ON TOTAL ROOM INVENTORY/BUDGET VARIANCE WITHIN 10%
BUDGET VARIANCE OF +/- >BUDGET VARIANCE OF +/- > 10% AND 10% AND << 15% 15%
BUDGET VARIANCE +/- > 15% BUDGET VARIANCE +/- > 15%
BUDGET VARIANCE +/- BUDGET VARIANCE +/- << 10% 10% OCCUPANCY OCCUPANCY >> 75% 75%
OCCUPANCY OCCUPANCY >> 70%, 70%, BUT < 75%BUT < 75%
OCCUPANCY IS < 70% OCCUPANCY IS < 70%
FY09 Region/Garrison Lodging Standards
A
G G
R R
AVERAGE DAILY RATE (ADR)
STANDARD:ADR IS WITHIN 10% OF THE BUDGET
BUDGET VARIANCE +/- BUDGET VARIANCE +/- << 10% 10%
BUDGET VARIANCE OF +/- > 10% AND BUDGET VARIANCE OF +/- > 10% AND << 15% 15%
BUDGET VARIANCE +/- > 15%BUDGET VARIANCE +/- > 15%
FY09 Region/Garrison Lodging Standards
A
G G
R R
NIBD PER OCCUPIED ROOM
STANDARD:NIBD IS WITHIN 10% OF THE BUDGET
BUDGET VARIANCE +/- BUDGET VARIANCE +/- << 10% 10%
BUDGET VARIANCE OF +/- > 10% AND BUDGET VARIANCE OF +/- > 10% AND << 15% 15%
BUDGET VARIANCE +/- > 15%BUDGET VARIANCE +/- > 15%
FY09 Region/Garrison Lodging Standards
REVENUE PER OCCUPIED ROOM
BUDGET VARIANCE OF +/- > 10% AND BUDGET VARIANCE OF +/- > 10% AND << 15% 15%
BUDGET VARIANCE +/- > 15% BUDGET VARIANCE +/- > 15%
G
R
A
BUDGET VARIANCE +/- BUDGET VARIANCE +/- << 10% 10%
STANDARD:REVENUE IS WITHIN 10% OF THE BUDGET
FY09 Region/Garrison Lodging Standards
EXPENSES PER OCCUPIED ROOM
BUDGET VARIANCE OF +/- > 10% AND BUDGET VARIANCE OF +/- > 10% AND << 15% 15%
BUDGET VARIANCE +/- > 15% BUDGET VARIANCE +/- > 15%
G
R
A
BUDGET VARIANCE +/- BUDGET VARIANCE +/- << 10% 10%
STANDARD:EXPENSES ARE WITHIN 10% OF THE BUDGET