When establishing goals for the budget process, which factor is typically NOT considered by the activity manager?

In the budgeting process, the activity manager typically focuses on understanding and evaluating several key factors that are essential for creating a sound budget. One of these factors is the projected expenses, which involves estimating the costs associated with the upcoming fiscal period. This helps ensure that all anticipated expenditures are accounted for and planned accordingly.

Operational needs are also a critical consideration because they determine what resources and funding are necessary to meet the requirements of the activity. This ensures that the program can effectively operate and fulfill its objectives.

Prior year budget performance is particularly important as it provides a benchmark for future planning. Analyzing past performance helps identify trends, successes, and areas for improvement, allowing for more accurate and informed budgeting in the current cycle.

In contrast, the amount of nonappropriated funds (NAF) available is not typically a primary concern for the activity manager during goal establishment. While it is important to be aware of the available resources, the focus is often more on ensuring that the activities align with operational needs and projected expenses rather than solely emphasizing the funding itself. This distinction makes it clear why the amount of NAF available is not usually a direct factor considered in setting the foundational goals for the budgeting process.