The Budget and Finance Committee (BFC) is one of the key standing committees of the Navajo Nation Council. It is responsible for overseeing the financial health, budgetary policy, and economic integrity of the Navajo Nation. Established under Title 2 of the Navajo Nation Code, the committee ensures that Navajo Nation funds are managed responsibly and transparently to serve the best interests of the Navajo people.

This committee plays a central role in developing, regulating, and maintaining the Nation’s financial systems—from budgeting and appropriations to audits and investments.

The BFC’s core responsibilities cover a wide range of financial and administrative areas, including:

• Budgeting and Appropriations: Reviewing, approving, and recommending the Nation’s budget and financial policies.
• Financial Oversight: Monitoring expenditures, loans, investments, contracts, insurance, and taxes.
• Audit and Accountability: Acting as the audit committee for the Navajo Nation government, receiving annual audits, and ensuring fiscal compliance across departments and programs.
• Program and Enterprise Monitoring: Requiring reports and tracking the financial performance of Navajo Nation entities and enterprises.
• Policy Development: Creating and enforcing rules for financial management, wage policies, fringe benefits, and expenditure reimbursements.

The BFC exercises legislative oversight over several critical financial departments and offices, including:

• Office of the Controller
• Office of Management and Budget (OMB)
• Office of the Auditor General
• Office of the Navajo Tax Commission
• Navajo Tax Commission
• Insurance Services Department
• Insurance Commission
• Retirement Services Department

These entities are directly accountable to the BFC for their operations, financial reporting, and compliance with Navajo Nation financial laws and policies.

• Appropriate and allocate funds, including grants and gifts.
• Monitor financial agreements and ensure compliance with tribal, state, and federal regulations.
• Review and approve contracts, grants, and fund management plans.
• Recommend fiscal strategies to strengthen the Nation’s financial position.
• Review federal and external agency budgets (e.g., Bureau of Indian Affairs and Indian Health Service) and advocate for Navajo Nation interests.
• Delegate financial responsibilities to divisions, chapters, or entities as needed for efficient governance (with proper rules in place).

It can also return unspent funds to appropriate sources and coordinate with state and federal agencies to protect the Nation’s fiscal integrity.

The Budget and Finance Committee holds regular meetings on the first and third Tuesday of each month. These meetings are essential forums where committee members, advisors, and the public can engage with ongoing financial matters.

Advisors to the committee include the Department of Justice, Controller, OMB, Auditor General, Legislative Counsel, and others who support informed decision-making and accountability.