Staff Reports
WINDOW ROCK, Ariz. — The Budget and Finance Committee approved legislation adopting the Fiscal Year 2027 Budget Instruction Manual following a detailed report from the Office of the Controller April 30 focused on strengthening data-driven budgeting practices for the Navajo Nation.
BFC Chairwoman Shaandiin Parrish said the committee has worked to ensure future budgets are based on verified financial data and long-term fiscal accountability.
“This work is about strengthening data-driven budgeting and using real financial data to guide our decisions,” Parrish said. “By grounding our budget in actual spending trends, we are building best practices that improve accountability, protect essential services, and better serve the Navajo Nation. We also look forward to hearing from the public during budget hearings in June.”
Before voting on the legislation, the committee received a report from Controller Sean McCabe, who presented four years of audited and unaudited expenditure data from Fiscal Year 2022 through Fiscal Year 2025 across all three branches of government. The analysis provided a clearer picture of spending trends and helped establish a more accurate planning base amount for FY2027.
The revised budgeting framework relies on verified historical expenditures and prioritizes mandatory costs, including utilities, personnel, insurance, and chapter funding. The framework also introduces an unmet needs process that allows additional funding requests to be considered only after essential operational costs and direct services are addressed.
Following the report, the BFC reviewed and approved Resolution No. BFAP-09-26, formally adopting the FY2027 Budget Instruction Manual.
The resolution reflects a shift toward a more disciplined and data-informed budgeting system. The initial planning base amount was increased through committee amendments to better align with operational needs and direct service priorities.
The FY2027 Planning Base Amount includes:
Over $34.3 million in Fixed Cost Allocations
$5.5 million in External Fund Cash Match
Almost $102 million for the Executive Branch
Almost $16.4 million for the Legislative Branch
Over $14.5 million for the Judicial Branch
$15 million for Chapters (Non-Administrative Costs)
Over $2.2 million for the Department of Information Technology
$1.3 million for Judicial Branch Probate Quiet Titles
$550,000 for Chapter Veterans Fund (Fund 16)
$1 million for Summer Youth Employment
$1.2 million for Office of the Auditor General Training
$2 million for the Office of the Prosecutor White Collar Crime Unit
$5.5 million for the Missing and Murdered Diné Relatives Victim Services
The total FY2027 Planning Base Amount is over $201.5 million.
During consideration of the legislation, the BFC approved three amendments aimed at strengthening fiscal management, ethical budgeting practices, and funding for direct services.
Vice Chair Carl R. Slater introduced two amendments establishing that vacant positions remaining unfilled for 12 consecutive months will be eliminated unless reestablished through proper process. The amendments also updated definitions for LGA-certified and non-LGA chapters and replaced salary schedules and benefit rate appendices to reflect the compensation study.
Council Delegate Amber Kanazbah Crotty introduced a third amendment updating BFC-recommended planning base amounts for several priorities, including funding for the Missing and Murdered Indigenous Peoples Unit, higher education, chapter veterans funds, Judicial Branch probate quiet titles, and youth employment initiatives.
The amendments reflect targeted investments in public safety, education, workforce development, and services for Missing and Murdered Diné Relatives.
The BFC approved the legislation with four votes in favor and none opposed. Public hearings for the FY2027 Comprehensive Budget will be held in June, and community members are encouraged to participate.
