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