National Park Service

1. National Park Service

2. Overview of Federal Budget Process and Financial Management

3. Agenda NPS Budget Cycle • NPS Budget Process in General Funding the National Park Service (NPS) • Categories of Funding and Authorities Overall Financial Management in the NPS • General Framework • Key Elements • Managing Information

4. NPS Budget Cycle – Regular Appropriations Annual appropriation cycle begins two years in advance The NPS receives roughly 73% its funding as regular appropriations Constitutes one aspect of a broader financial management cycle

7. https://www.nps.gov/aboutus/budget.htm • Budget • The National Park Service develops a budget each February for the next fiscal year, which starts October 1. Our budget—published in what we call the Green Book—defines our goals and objectives and the funding necessary to accomplish them. The NPS budget is rolled up into the budget for the Department of the Interior and then with the rest of the Executive Branch and submitted to Congress for its review and approval. • Budget Justifications (Green Book) • FY 2020 • FY 2019 • Budget Policy Addendum • FY 2018 • FY 2017

8. Categories of Funds Used to Operate the NPS • Regular Appropriations – Monies provided by Congress each year to support general NPS operations and activities • Recreation Fees – Entrance fees collected from visitors • Surface Transportation – Monies provided by Congress to fund repair and maintenance of NPS-owned paved roads • Offsetting Collections – Funds collected in exchange for products or services provided by the NPS. • Trust Funds – Monies voluntarily donated to the NPS by private individuals and groups. • Other Fees – Fees for the commercial use of NPS assets

9. Agenda • Regular Appropriations • FY 2020 requested funding: $2.7 billion • Approximately 1/14 of 1% of total Federal budget

10. Resource Stewardship Supports the NPS mission by protecting, conserving, and restoring natural and cultural resources, and providing the knowledge and information necessary to ensure their proper management

14. Visitor Services - Ensures meaningful experiences for park visitors - Provide formal and informal educational platforms - Provide work and skill building opportunities to youth in cultural, natural, and recreational resource protection

15. Interpretation and educational work experiences for youth

16. Volunteers Program

17. Commercial Services

18. Park Protection Protection and preservation of natural and cultural resources and ensuring visitors are able to safely enjoy and experience the national parks

19. Emergency Medical Services Law Enforcement Training Manage natural disasters Drug Prevention

20. Facility Operations and Maintenance Protection, restoration, and maintenance of natural and cultural resources; the knowledge to manage those resources appropriately; and the restoration and rehabilitation of employee and visitor facilities and infrastructure.

21. Repairand Rehabilitation - before

22. Repair and Rehabilitation - after

23. Cyclic Maintenance - before

24. Cyclic Maintenance - after

25. Park Support Includes administering, managing, and supporting the operations of all park units. In addition, Park Support encompasses a number of internal administrative programs, such as personnel, finance, procurement, data processing and communications, and other services that provide necessary support functions.

28. Construction

30. Recreation Fee Program The Consolidated Appropriations Act of 2005 (P.L. 108-447) includes Title VIII – Federal Lands Recreation Enhancement Act (FLREA), which authorizes recreation fees to be collected, retained, and expended by the National Park Service and other land management agencies to provide benefits and services to the visitor.

35. Overall Financial Management in the NPS • General Framework • Key Elements • Managing Information

36. Overall Financial Management Cycle Financial Information

37. Execution – Spending Money • Expenditures must be consistent with the applicable legal authority • Total expenditures are limited to revenues collected • Regional & national office ensure compliance with applicable laws

38. Accounting – Tracking Expenditures and Receipts Park Units Regional Office National Office

39. Auditing and Controls – Creating Accountability • September 30 – last day of the fiscal year • Financial statements are produced immediately after year end closing • Financial statements are audited by public accounting firm • Announced and unannounced audits are conducted by special teams

40. Financial Information • All financial records are maintained electronically • The NPS uses commercially available software for most applications • Almost all NPS financial data is available to the US public Field Units - primarily responsibility for data entries Regional Office • Oversee and analyze data • Administer electronic systems • Provides training to field-level staff National Office • Design electronic systems • Create policy for data collection and use

41. Last but not least…… Donations

46. Questions? Comments？ Contact: cynthiaNPSip@gmail.com