Navy Working Capital Fund - DON FM&C Website

February 2011Performance Budgeting. The NWCF utilizes a wide range of cascading performanceinformation in support of a broad spectrum of financial and program performance metricsemployed in the Department of Defense. By its very nature as a revolving fund, the NWCFbudget can be viewed as a performance budget that routinely identifies the full cost ofspecific business activity (such as Fleet Readiness Centers or Supply Management)including identification of all financing sources to meet customer driven workload. Assuch, performance indicators (financial and programmatic) listed throughout the NWCFjustification book, as well as the myriad of performance information contained in thevarious appropriation justification books, have supported the hierarchical compositionstarting with Department of the Navy metrics and merging with DoD metrics. Keyfinancial/program indicators include: Net Operating Results (NOR), AccumulatedOperating Results (AOR), Sources of Revenue, NWCF Cash, Manpower Staffing, Unit Cost,Cost of Goods Sold, and Capital Investment Program.Key NWCF Performance Integration:DONDoDMetricsMetricsFleet Readiness Centers: Combat Capability Operational RiskMarine Corps Depots: Combat Capability Operational RiskR&D Warfare Centers: Tech Insertion Future ChallengesMilitary Sealift Command Combat Capability Operational RiskFacilities Engineering Commands: Improved Business Institutional RiskSupply Management: Combat Capability Operational Risk6‐15