fy14 table of contents

Transcription

~ FY14 TABLE OF CONTENTS ~
SEC
PARA
POC
Army Banking and Investment Fund (ABIF)
Interest Rate Forecast
1
Laurent Lantonkpode, IMWRFMB
Risk Insurance Management Program (RIMP)
2
Tom Kelley, IMWR-FMI
Award Limitations
3
Linda Hayes, IMWR-HR
Employee Benefits
4
Robert Ramsey Sr., IMWR-HRB
Payroll Service Charges
5
Julie May, NFS
Commercial Audit Costs
6
John Habick, IMIR-M
Army Simplified Dividend (ASD) Distribution
Computation Method
7
Paul W. Quintal, IMWR-FMC
Amusement Machine Operations
8
Karen Strunk, IMWR-FMC
Army Level Requirements (ALR) MWR Unit
Fund Support to Deployed Army Troops
9
Army Level Requirements (ALR) Self
Sufficiency Exemption (SSE) Program
10
CONUS Single Fund
11
Funding Issues
12
References
1
Listing of Changes from FY13 to FY14
2
DFAS NAF Accounting Policy and Systems
Memoranda
3
FY13 Region and Garrison MWR and
Lodging Fund Standard Charts
4
Program Standard Operating Procedures
5
ENCL PARA
POC
Nonappropriated Fund (NAF) Major
Construction (NAFMC) Financing
13
Capital Reinvestment Assessment (CRA)
14
Nonappropriated Funds Used to Support
APF Fixed Asset Requirements
15
Current, New, Revised, and Rescinded
Program, Department, and GLAC Codes
16
Financial Management
17
IM Academy
18
Patricia Tucker, IMTR-W
Nonappropriated Funds (NAF) Major
Construction
19
Michael Cauthen, IMWR-FD
Nonappropriated Funds (NAF) Minor
Construction
20
Michael Cauthen, IMWR-FD
Funding Family and MWR Facility
Sustainment, Restoration, and
Modernization (SRM) with NAF
21
Art Stafford, IMWR-FD
IMCOM G-9 Consolidated Enterprise BuysMandatory Participation
22
Clotis Wafford, IMWR-BI
Commercial Sponsorship, Advertising, and
Marketing
23
Gabriele Drechsel, IMWR-MK
Budget Submission
24
Bryan Hartsell, IMWR-FMC
Second Destination Transportation (SDT)
25
Affordable Care Act
26
CPMC Execution
27
IMETS
28
Rachel Kennedy, IMWR-FMC
Overhead Standard Garrison Organization
(SGO)
29
Jerry Lea Franks, IMWR-FMC
Army Volunteer Corps
30
Paulla Savage, IMWR-F;
Lorraine Clark, IMWR-F
Army Community Service
31
Ramon Martinez, IMWR-F
Business
32
Steve Ryan, IMWR-BO; Elba
Guardia, IMWR-BO; Jillian
Singleton, IMWR-BO; Sunny
Park, IMWR-BO; Juan Joubert,
IMWR-BO; Michael McCoy,
2
ENCL PARA
POC
IMWR-BO; Bill Sewell, IMWRBO; Bob Maze, IMWR-BO;
Clemente Berrios, IMWR-BO
CYS Services Budget Guidance
33
Janet Yamanaka, IMWR-CYS
Management Information Systems
34
Richard Dey, IMIM-S
Nonappropriated Fund (NAF) Integrated
Financial Management System (NIFMS)
35
Bruce Jones, IMWR G9
Family and MWR Delivery System (FMWRDS)
36
Sandy Nordenhold, IMWR-CR
Library and General Library Information
System
37
Barbara Christine, IMWR-CR
Sports, Fitness, and Aquatics
38
Darrell Manuel, IMWR-CR
Consolidated Fitness Equipment
Procurement
39
Marlon Martin, IMWR-CR
Recreation Centers
40
Better Opportunity for Single Soldiers
(BOSS)
41
Casey Hudson, IMWR-CR
Warrior Zones
42
Casey Hudson, IMWR-CR
Community Activity Center (CAC)
43
Leisure Travel Services (LTS)
44
Jean Neal, IMWR-CR
Outdoor Recreation
45
John O’Sullivan, IMWR-CR
Arts and Crafts Program
46
Automotive Skills Program
47
Entertainment Program
48
Joe Leavell, IMWR-CR
Army Lodging
49
Sheryl Cleland, IMWR-HP
FY13 NAF Program Budget Guidance
(Matrices)
6
FY13 Program, Department, and General
Ledger Account Codes
7
FY14 Uniform Funding and Management
8
3
FY14 REFERENCES
a. AR 215-1, Morale, Welfare, and Recreation Activities and
Nonappropriated Fund Instrumentalities, 31 Jul 07; Rapid Action Revision
(RAR) 28 Mar 10
b. AR 420-1, Army Facilities Management, 12 Feb 08, RAR 18 Mar 09
c.
DA PAM 420-1-2, Army Military Construction and Nonappropriated
Funded Construction Program Development and Execution, 2 Apr 09.
d. AR 608-1, Army Community Service Center, 19 Sep 07
e. DoD Financial Management Regulation 7000.14-R, Volume 13:
Nonappropriated Funds Policy and Procedures, 1 May 10.
f.
Department of Defense Instruction 1015.10, Military Morale, Welfare, and
Recreation (MWR)/ Programs, 6 Jul 09
g. Department of Defense Instruction 1015.11, Lodging Policy, 6 Oct 06.
h. Department of Defense Instruction 1015.12, Lodging Program Resource
Management, 30 Oct 96.
i.
Department of Defense Instruction 1015.15, Establishment, Management,
and Control of Nonappropriated Fund Instrumentalities and Financial
Management of Supporting Resources, 31 Oct 08, Incorporating
Administrative Change 1, March 20 2008
j.
DFAS-IN-PN Accounting Policy and Systems Memoranda. Those that
were not incorporated in DOD 700.14R, Volume 13, Nonappropriated
Funds Policy and Procedures, Aug 94 and are still valid are listed at
Section 3.
k.
DOD Instruction 7700.18 Commissary Surcharge, Nonappropriated Fund
(NAF), and Privately Financed Construction Reporting Procedures, Dec
15, 2004. subj: Change of Approval Thresholds for Nonappropriated
Fund Minor Construction Projects (Encl 3, Page 11)
l.
Unified Facilities Criteria 4-010-01, 31 Jul 02, DOD Minimum
Antiterrorism Standards for Buildings
m. Office of Personnel Management (OPM) website 2010 Salary Tables and
Related Information
n.
CFSC-BPL Memo, 23 Nov 04, subj: Establishment of Army Lodging
Exodus Service Charge/Room Rate and Capital Purchase/Minor
Construction Guidance
Section 1
Items of Note for FY14 Family and MWR Program Standard Operating Procedures
1. POCs CHANGED. Names, phone numbers, and email addresses have changed
since FY13.
2. CHANGE IN INTEREST RATES (Sec 5, para 1). Rate projected for FY14 is
0.50%, which is a decrease from the 0.60% in the FY13 Operating Guidance.
3. PREMIUM INCREASE. (Sec 5, para 4) It is anticipated that costs will rise due to
the Affordable Care Act. For the purpose of budgeting this expense, anticipate an
increase of approximately 10 – 15% over calendar 2013 rates for the DODHBP.
4. FINANCIAL STANDARDS. (Sec 5, para 32) The financial standard is the
approved annual Garrison operating budget for Net Revenue, Cost of Goods
Sold, Other Operating Expenses, Net Income before Depreciation, and Labor.
Financial performance to be briefed quarterly at the CTEC.
5. AUDIT FEE INCREASE (Sec 5, para 6) Contract audit fixed fees are expected to
increase, which includes an increase to the IMCOM HQ MWR Fund and the
Regional MWR funds in Europe, Pacific, Central, and Atlantic.
6. NEW DEPARTMENT CODE FOR RECREATION (Sec 5, para 16). A new
department code for Recreation Lodging (LF) has been established. Department
code 8C, MWR Accommodations, has been established to record operating
revenue and expense for garrison that operate Recreation Lodging that is not
collocated with a military recreation area.
7. RECREATION PROGRAMS (Sec 5). Programs and activities in various
recreation program areas have been identified that will budget for a goal of 3 – 5%
NIBD.
8. CHANGES TO RECREATION CONSOLIDATED FITNESS EQUIPMENT
PROCUREMENT (Sec 5, para 39). Procedures for reporting equipment on-hand
have been established. New contract numbers and contractor POCs have been
identified.
9. GUIDANCE ON RECREATION ENTERTAINMENT PROGRAM (Sec 5, para 48).
Instructions for developing garrison operating budgets for the Entertainment
Program (JD) have been added. Included are instructions on reporting operating
revenue and expense for garrisons hosting IMCOM Entertainment productions,
e.g., The Army Soldier Show.
1
Section 2
Items of Note for FY14 Family and MWR Program Standard Operating Procedures
10. CRA DEFERMENT. (Sec 5, para 14) Implementation of the CRA was delayed for
FY12, FY13, and will also be delayed for FY14. Implementation is expected for
FY15.
11. FUNDING. (Sec 5, para 12) All unfunded UFM capital items must be recorded in
GLAC 181 (APF Authorized Fixed Asset), and depreciation must be recorded in
GLAC 860 (APF Authorized Fixed Assets Depreciation Expense) and the
department in which the asset is providing the benefit.
12. GOLF FEES. (Sec 5, para 32) New Fee Structure to be implemented NLT 1
October 2013.
13. BOWLING FEES. (Sec 5, para 32) There is a $0.50 increase on all standard
bowling fees.
14. SECOND DESTINATION TRANSPORTATION. (Sec 5, para 25) In FY14,
garrisons should be prepared to cover all costs related to Second Destination
Transportation (SDT), should G4 funding not be available.
15. AUGUST 2013, OUTDOOR RECREATION. (Sec 5, para 45) Removed
paragraph designating Program Code LV for reporting lodging facility operations
not collocated with military recreation areas.
16. SEPTEMBER 2013, FUNDING ISSUES. (Sec 5, para 12) Changed paragraph
related to funding prioritization of Cat B programs.
17. SEPTEMBER 2013, FUNDING ISSUES. (Sec 5, para 12) Added paragraph on
Local UFM MOAs.
2
Section 2
FY14 DFAS-IN/PN NAF ACCOUNTING POLICY AND SYSTEMS MEMORANDA
NAF Accounting Policy and Systems Memoranda that were not incorporated into DOD
7000.14-R, Volume 13, Nonappropriated Funds Policy and Procedures, and are still
valid are listed below. These memoranda may be accessed on the World Wide Web at
http://www.armymwr.biz/fm_documents.htm
FY 06
05-01
FY 04
*
*
FY 02
*
FY 01
*
FY 99
99-1
FY 98
98-1
98-2
98-3
98-4
98-5
98-6
FY 2006 Accounting Changes and Updates, 29 Aug 05
UFM implementation – new and revised GLACs
FY 2004 Accounting Changes and Updates, 28 Oct 03
Update several GLACs, and policy on SSN in relation to Bingo winnings
Government Titled Buildings and Improvements, 7 Jun 04
Update fixed asset records (GLACs 169 and 175)
Fixed Asset Capitalization Criteria 26 Aug 02
Bulk Purchases, Repair & Maint, Landscaping, Fixed Asset Useful Life and
Exceptions
Daily Activity Report Requirements, 22 Jun 01
Update DAR requirements
Control of DA Form 1992, Nonappropriated Fund Receipt Voucher, 9 Mar 99
Transfers responsibility from CAO to FMD or other designated manager
Accounting Changes, 8 Jun 98
Several distinct NAF accounting policy changes which impact Installation
level NAF functions, e.g.; BRAC severance pay, Army Simplified Dividend,
Local Payments for NAFMC, 401(k) Admin Surcharge Expense, etc.
Accounting Changes, 8 Jun 98
Debt Collection, approval authority for retained earnings adjustments, etc.,
with several GLACs
Sales Within a Fund, 8 Jun 98
Instructions and related GLACs
FY 96 Accounting Changes, 8 Jun 98
Calculation of Cash Reinvestment Assessment (CRA) and related GLACs
U.S. Department of Agriculture Reimbursements for In-Home Family Child
Care Providers, 8 Jun 98
Accounting Changes and Reminders, 8 Jun 98
Provide some new accounting guidance, accounting reminders, and
clarifications. Several GLACs, USDA Commodities, Commercial
Sponsorship and Major Construction
Section 3
NIBD $
Region
MWR Standards Assessment
MWR (1)
($Millions)
Thru: FY 2011
For Internal Use Only
Standard
MWR Function
Operating Entity Roll-up
Key:
Actual
NIAD $/%
Budget Var
>. & <
Assessment
Budget Var
NIAD > A*
NIBD $/%
>
<
Budgeted
NIAD $/%
Assessment
NIBD $/%
Budget Var
$0.000
$0.000
N/A
N/A
Region Budget
< 10%
> 10% < 15%
> 15%
Remarks
Net Income After Depreciation (NIAD) and
before BRAC and Extraordinary Items
N/A
NIBD $/%
Budget Variance
Region Budget
(MWR USA Revenue removed
from Tot Rev for calculation of
NIBD %)
CAT A NAF
A*
>
+ 10/15%
>
A*
+ 10/15%
Flag
>
A*
+ 10/15%
$0.000
Child, Youth, and School >
Services (CYSS)
A*
+ 10/15%
Branded Restaurants,
Clubs, and FBE
>
A*
+ 10/15%
Golf
>
A*
+ 10/15%
$0.000
Bowling > 16 Lanes
>
A*
+ 10/15%
$0.000
(Excludes Unit Activities)

R
Flag
G
CAT B NAF
(Excludes CYSS Assessed
Below)
N/A
$0.000
$0.000
N/A
Execution/End of Period
APF Execution
(Cumulative)
CPMC + NAFMC Local
Execution
Solvency
(Cash/Debt)
RD
3
QTR > 65/60%
FY > 90/80%
Actual vs
Budget
> 70/50%
0.0%
R
Budgeted $
NIBD Limit $
R
R
Executed $
0.000 M
0 000
0.000
0.000 M
> 1:1 & < 2:1
Note:
A* Region's budgeted NIBD approved in the annual operating budget.
Section 4
FY14 Region MWR Standards
All Operating Groups Displayed on Commander’s Mission Box
Standard:
NIBD is greater than or equal to approved budgeted NIBD
Variance is within + 10% of Budget
Variances will be measured as depicted on the Commanders Mission Box
NIBD > Budget
G G
Budget Variance < 10%
N/A
A A
Budget Variance
> 10% and < 15%
NIBD < Budget
R R
Budget Variance > 15%
Section 4
CPMC/Local Payments NAFMC Execution
Standard:
CPMC* and Local payments for NAFMC will not exceed NIBD at the
Army-wide level. 70% of Budgeted combined payments are executed,
payments executed do not exceed Region aggregate NIBD or as changed
by “Plus/Minus”
Plus/Minus transfers.
transfers
Execution* < NIBD** and
C h tto D
Cash
Debt
bt > 1:1
11
N/A
Execution* > NIBD**,
or Cash to Debt < 1:1
G G
A
R R
Executed* > 70%
of CPMC B
Budget
dget
Executed* > 50% and
< 70% of Budget
Executed* < 50% or > 100% of
Budget , or Cash to Debt < 1:1
* Includes payments for Capital Leases
** As adjusted by transfer
Section 4
Solvency
Standard:
Cash to Debt ratio is greater than or equal to
1:1 and less than or equal to
2:1, and NIBD is positive
G
Cash to Debt > 1:1 and < 2:1 AND NIBD > $0
A
Cash to Debt > 1:1 and < 2:1 and NIBD < $0, or
Cash to Debt > 2:1 and < 4:1
R
Cash to Debt < 1:1 or > 4:1
Section 4
NIBD $
Garrison
Garrison MWR Standards Assessment
MWR (1)
($Millions)
Thru: FY 2011
For Internal Use Only
Standard
MWR Function
Key:
Actual
NIAD $/%
Budget Var
>. & <
Assessment
Budget Var
NIAD > A*
NIBD $/%
>
<
Budgeted
NIAD $/%
Assessment
NIBD $/%
Budget Var
$0.000
$0.000
N/A
N/A
Garrisons Budget
< 10%
> 10% < 15%
> 15%
Remarks
Net Income After Depreciation (NIAD) and
before BRAC and Extraordinary Items
N/A
NIBD $/%
Budget Variance
Garrisons Budget
(MWR USA Revenue removed
from Tot Rev for calculation of
NIBD %)
CAT A NAF
A*
>
+ 10/15%
>
A*
+ 10/15%
Flag
>
A*
+ 10/15%
$0.000
Child, Youth, and School >
Services (CYSS)
A*
+ 10/15%
Branded Restaurants,
Clubs, and FBE
>
A*
+ 10/15%
Golf
>
A*
+ 10/15%
Bowling > 16 Lanes
>
A*
+ 10/15%
(Excludes Unit Activities)

R
Flag
G
G
CAT B NAF
(Excludes CYSS Assessed
Below)
N/A
$0.000
$0.000
$0.000
$0.000
$0.000
N/A
Execution/End of Period
APF Execution
(Cumulative)
CPMC + NAFMC Local
Execution
Solvency
(Cash/Debt)
RD
3
QTR > 65/60%
FY > 90/80%
0.0%
Actual vs
Budget
> 70/50%
> 1:1 & < 2:1
Garrison Note:
A* Garrison's budgeted NIBD approved in the annual operating budget.
R
R
N/A
R
Budgeted $
0.000 M
Executed $
0.000 M
Component of Single Fund
Section 4
FY14 Garrison MWR Standards
All Operating Groups Displayed on Commander’s Mission Box
Standard:
NIBD $ are greater than or equal to Region approved Budget
Variance is within +10% of Budget
Variance will be measured as depicted on the Commanders Mission Box
NIBD  Budget
N/A
NIBD < Budget
Budget Variance
> 10% and < 15%
Section 4
CPMC/Local Payments NAFMC Execution
Standard:
St
d d
CPMC*and Local Payments for NAFMC greater than or equal
to 70% of Region approved Budget
G G
A
R R
Executed* > 70%
off CPMC Budget
B d
Executed* > 50% and
< 70% of Budget
Executed* < 50% or
> 100% of Budget
* Includes payments for Capital Leases
Section 4
Section 4
NET INCOME BEFORE DEPRECIATION
STANDARD:
NIBD IS GREATER THAN OR EQUAL TO CPMC REQUIREMENT*
BUDGET VARIANCE IS WITHIN + 10% OF BUDGET
NIBD > CPMC Requirement*
N/A
NIBD < CPMC Requirement*
Budget Variance
> 10% and < 15%
*Value necessary in current year for long-range CPMC budget
as adjusted for FY 10 service charge guidance
Section 4
CPMC EXECUTION
STANDARD:
CPMC EXECUTION EQUAL OR GREATER THAN 90% OF
CPMC BUDGET
EXECUTE > 90% CPMC BUDGET
EXECUTE > 85% OF CPMC BUDGET,
BUT < 90% CPMC BUDGET
EXECUTE < 85% OF CPMC BUDGET
Section 4
OCCUPANCY*
STANDARD:
OCCUPANCY EQUAL OR GREATER THAN 80% OF
AVAILABLE ROOM NIGHTS BASED ON TOTAL ROOM
INVENTORY/BUDGET VARIANCE WITHIN 10%
OCCUPANCY > 75%
BUDGET VARIANCE +/+/- < 10%
OCCUPANCY > 65%,
BUT < 80%
BUDGET VARIANCE OF +/+/- >
10% AND < 15%
OCCUPANCY IS < 65%
BUDGET VARIANCE +/+/- > 15%
*Excluding DVQs
Section 4
DVQ OCCUPANCY
STANDARD:
OCCUPANCY EQUAL OR GREATER THAN 75% OF
AVAILABLE ROOM NIGHTS BASED ON TOTAL ROOM
INVENTORY/BUDGET VARIANCE WITHIN 10%
OCCUPANCY > 75%
OCCUPANCY > 70%,
BUT < 75%
BUDGET VARIANCE OF +/+/- >
10% AND < 15%
OCCUPANCY IS < 70%
Section 4
AVERAGE DAILY RATE (ADR)
STANDARD:
ADR IS WITHIN 10% OF THE BUDGET
G G
A
R R
BUDGET VARIANCE OF +/+/- > 10% AND < 15%
Section 4
NIBD PER OCCUPIED ROOM
STANDARD:
NIBD IS WITHIN 10% OF THE BUDGET
G G
A
R R
Section 4
REVENUE PER OCCUPIED ROOM
STANDARD:
REVENUE IS WITHIN 10% OF THE BUDGET
G
A
R
BUDGET VARIANCE +/
+/-- > 15%
Section 4
EXPENSES PER OCCUPIED ROOM
STANDARD
STANDARD:
EXPENSES ARE WITHIN 10% OF THE BUDGET
G
A
R
BUDGET VARIANCE +/
+/-- > 15%
Section 4
FY14 Family and MWR Program Standard Operating Procedures
1. ARMY BANKING AND INVESTMENT FUND (ABIF): (POC is Laurent
Lantonkpode, IMWR-FMB, DSN 450-1369 or COM (210) 466-1369, e-mail:
[email protected]).
a. INTEREST RATE: An interest rate of 0.50%, a decrease from the rate of 0.60% in
FY13, is projected for cash invested in the ABIF for FY14. Interest paid on accounts
reflects yields available in the investment market and is net of ABIF expenses. The
ABIF is invested in U.S. Treasury and agency securities. The ABIF portfolio interest
earned on the Army Lodging Operating Single Fund (consolidated field lodging fund)
account is paid directly to the Army Lodging Fund (ALF).
b. DEBT COLLECTION: A commercial debt collection service is available to all
garrisons who bank with the Army Banking and Investment Fund, at no cost to the
NAFI. The current contractor is Van Ru Credit Corporation. The commercial debt
collection program with Van Ru Credit Corporation allows garrisons to place their short
term debt (usually one year or less) directly on the contractor's web site for collection. It
provides for a great opportunity to recover 100% of the debt since the contractor's
collection fee of 20% is added to the face value of the debt and collected from the
debtor. Garrisons will visit https://portal.vanru.com/ to create their accounts with Van
Ru.
2. RISK MANAGEMENT PROGRAM (RIMP): (POC is Tom Kelley, IMWR-FMI, DSN
450-1378 or COM (210) 466-1378, email: [email protected]).
a. The RIMP insurance rates will remain unchanged from FY12 rates until the
actuarial study is complete. At that time there may be adjustments to the rates listed
below:
RIMP FY 2012 INSURANCE RATES
Buildings
Per $100 value
0.17
Contents
Per $100 value
0.22
Vehicles
Per $100 value
0.40
Aircraft
Per $100 value
9.50
Fidelity Bond
Per employee
Class I
Class II
3.00
2.00
Money & Securities
Per employee
1.60
General Tort
Per employee
7.00
1
Section 5
Vehicle Tort
Per vehicle
30.00
Family Child Care
Per provider
50.00
Aircraft Tort
2 seat
4 seat
Parachute Activities
Per activity
Cargo
Per $100 value
6,242.00
9,811.00
900.00
Unemployment Compensation Percentage of payroll
Workers’ Compensation
Per $100 payroll
U.S. and Puerto Rico
Overseas
0.25
0.45
2.00
0.80
RIMP insurance expenses must be properly distributed to the respective operational
locations.
b. All losses for property claims will be subject to a $500 deductible, effective 01
October 2011. This change will be included in the next AR215-1 update. Future
deductible amounts will be included in the annual Program Operating Guidance.
c. RIMP provides a Review of Insured Exposures annually to each fund
manager/entity administrator for review and updating. The review is the basis for
claims payments and premium computation. Specific guidance for completion of the
review will be provided in conjunction with distribution of the annual packet.
3. AWARD LIMITATIONS: (POC is Linda Hayes, IMWR-HR, DSN 450-1484 or COM
(210) 466-1484, e-mail: [email protected]).
Guidance previously provided concerning limitations on performance and individual
awards is being reviewed by higher headquarters for FY14. Pending guidance,
garrisons should prepare and budget for a limitation on awards not to exceed 1% of
aggregate salaries.
4. EMPLOYEE BENEFITS: (POC is Robert Ramsey Sr., IMWR-HRB, DSN 450-1620
or COM (210) 466-1620, e-mail: [email protected]).
NAF Employee Benefits may be accessed on the World Wide Web at
http://www.nafbenefits.com.
2
Section 5
a. USA NAF RETIREMENT PLAN:
The FY14 employer contribution to the Retirement Trust is 7.6%. The employee
contribution will remain at 2% of pensionable wage in accordance with the Retirement
Plan provisions. Newly hired regular employees will be automatically enrolled in the
NAF Employee Retirement Plan for their first six months of service. After completing six
months of service, those employees may exercise their option of remaining in the plan
or withdrawing. They will be required to elect withdrawal in writing on DA Form 3473.
Those who elect to withdraw may request a refund of their contributions with 3%
interest, only upon separation. The employer contribution will remain in the Retirement
Trust.
b. VOLUNTARY EARLY RETIREMENT/DISCONTINUED SERVICE RETIREMENT
(VERA/DSR) FUNDING REQUIREMENTS: Installations and activities having NAF
employees who retire under VERA/DSR conditions will be required to make a deposit to
the Army NAF Retirement Fund for each eligible individual. The required deposit,
currently $92,000, will remain unchanged for FY14. The required funds will be
transferred from the employing fund, as appropriate, to the Retirement Fund by IMWRFM upon notification from IMWR-HRB that the individuals DSR/VERA retirement
transaction has been processed and is effective.
c. POST RETIREMENT MEDICAL (PRM): The NAF PRM liability for FY14 will be
funded by a 2.9% surcharge on total payroll. Total payroll will be calculated as the sum
of GLACs 601, 609, 617, and 621 for all employees in all categories. The payroll
surcharge will be collected monthly by NAF Financial Services, DFAS, and credited to
the Army Medical Life Fund (AMLF) for deposit to the PRM Trust.
d. 401(k) SAVINGS PLAN: There will be no change to the 0.1% surcharge on
covered payroll for FY14. The maximum employee deferral for calendar year 2013 is
$17,500 and $23,000 for participants who achieve age 50 in the calendar year. The
dollar limit is set by the Internal Revenue Service and is subject to change in calendar
year 2014. There is no change in the employer match. The over age 50 deferral
amount will not affect the employer match, since the match is limited to 3% of salary.
e. LIFE INSURANCE: The life insurance rates for FY14 will remain at 14 cents per
thousand dollars of basic life insurance coverage per pay period for both the employee
and employer. Premiums for optional coverage are paid wholly by the employee and
have no effect on employer contributions.
f. DOD NAF HEALTH BENEFIT PLAN (DODHBP): The DODHBP premiums will
remain at the current rate through the end of calendar year 2013. Premiums for
calendar year 2014 are still pending completion of underwriting analysis by the insurers.
Industry trends continue to indicate steadily increasing health care costs. Although our
health plans have had favorable experience over the past few years with premium
increases substantially below medical trend, there is no guarantee that will continue due
to the implementation of the Affordable Care Act. It is anticipated that costs will rise due
to the Patient Center Outcome Research Fund, the Transitional Reinsurance
3
Section 5
Contribution Program and adding eligible FLEX employees and their family members to
the health plan. Flex employees that work an average of 30 hours per week or more
will be eligible for health care. Eligibility will be determined by looking at the FLEX
employees’ hours of work during a designated look back period. For the purpose of
budgeting this expense, anticipate an increase of approximately 10 – 15% over
calendar 2013 rates for the DODHBP. Rate increases for the Health Maintenance
Organizations (HMOs), where applicable, are anticipated to increase between 10 and
20%. The employer/employee contribution ratio remains at 70/30 for both the DODHBP
and the HMOs, as well as for dental coverage. There are no negotiated union
agreements in effect that would affect this ratio. Future negotiated agreements for a
different employee/employer contribution ratio are prohibited. Premiums for the Stand
Alone Dental Plan are paid solely by the employee and have no effect on budgeting.
g FLEXIBLE SPENDING ACCOUNTS (FSA): The Flexible Spending Account
Benefits Program, which was implemented in CY 2010, will continue in CY 2014.
Flexible Spending Accounts allow participating employees to set aside a portion of their
salary on a pre-tax basis, which will be deposited into FSA accounts for payment of
health care costs not covered by their health insurance plan or for costs associated with
dependent care. The cost to the employer will be $2.50 for each participant per pay
period. However, this cost will be offset by the pretax nature of the employee
contribution, because the employer will avoid the 7.65% FICA/Medicare employer wage
tax on the total amount of the pretax contribution. In most cases, this will result in a net
gain to the employer, as well as the employee.
5. PAYROLL SERVICE CHARGES: (POC is Julie May, NFS, DSN 829-3214 or COM
(903) 334-3214).
Payroll rates for FY14 are as follows:
Time & Attendance Submission
Computation of Manual Payment
Preparation of Corrected Form W-2
$2.00
$75.00
$50.00
6. COMMERCIAL AUDIT COSTS: (POCs are: John Habick, IMIR-M, DSN 450-0621
or COM (210) 466-0621, e-mail: [email protected]).
a. Financial statement audits of the IMCOM Regions and HQ IMCOM MWR funds
for the reporting period ending 30 September 2013 must support the Army's annual
MWR financial and personnel management report to Office of the Secretary of Defense
(OSD) per DoDI 1015.15. Objectives of the audits are to provide an audit opinion on
the consolidated IMCOM (Regions and HQ IMCOM) MWR NAF financial statements
(not at the Region’s Garrison or entity level) and to review the internal control structure
IAW the DoDI 1015.15, DoDI 7600.6 and AR 215-1, Chapter 18. Individual audits for
each region and IMCOM HQ will be performed and results reported in one report
4
Section 5
showing a consolidated financial statement with one audit opinion for IMCOM MWR
funds. Separate supplemental schedules will still be disclosed showing statements at
the regional and HQ levels.
b. Contract audit fixed fees are estimated at $556,120, which includes the IMCOM
HQ MWR Fund ($26,622) and the Regional MWR funds in Europe ($88,106), Pacific
($201,879), Central ($78,656), and Atlantic ($160,857). Travel costs are in addition to
the fixed price audit fees and are considered a variable contract cost. To achieve
desired cost benefits and audit contract efficiencies, IMCOM G-9 NAF Contracting is the
contracting office for the consolidated (by IMCOM region) worldwide contract for these
financial audits. Individual Contracting Officer Representatives (COR) have been
appointed at each region to administer their portion of the contract.
c. Each region’s audit is a separate contract line item number (CLIN) in the audit
contract and all costs associated with a specific Region’s MWR fund will be to that
Region’s CLIN, and paid from that region’s account in the Army Banking and Investment
Fund (ABIF) to properly reflect the expense. Costs will be reported in program code RP
(Fund Administration); department GL (APF Support – Normal Operations); GLAC 738
(Audit Expense).
7. ARMY SIMPLIFIED DIVIDEND (ASD) DISTRIBUTION COMPUTATION METHOD:
(POC is Paul W. Quintal, IMWR-FMC, DSN 450-1389 or COM (210) 466-1389, e-mail:
[email protected]).
The monthly ASD calculation will be equal to the actual Class Six Direct Operating
results and 80% of the telephone income plus 0.4% of the installation Army and Air
Force Exchange Service (AAFES) revenue at each garrison. AAFES encourages
consultations with their local general managers to assist in forecasts. Lodging
commissions generated through AAFES/Sprint/Army Lodging telecommunications
agreements will accrue to Army Lodging activities.
8. AMUSEMENT MACHINE OPERATIONS: (POC is Karen Strunk, IMWR-FMC, DSN
450-1370 or COM (210) 466-1370, e-mail: [email protected]).
For budgeting purposes, do not use general ledger account (GLAC) 524 - ARM Profit
Distribution Income (slot machine revenue) to record income from ARMP supplied
electronic amusement machines. Revenue from ARMP supplied amusement machines
is to be budgeted in GLAC 539 - Amusement Machine Income (Non-Concessionaire)
under the program code for the program that manages the activity. In cases where the
NAFI operates and receives revenue from both ARMP supplied machines and MWR
fund owned machines, both sources of revenue will be recorded in GLAC 539.
Subsidiary records for GLAC 539 will have to be maintained to track each income
source separately.
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Section 5
9. ARMY LEVEL REQUIREMENTS (ALR) MORALE, WELFARE, AND RECREATION
(MWR) UNIT FUND SUPPORT TO DEPLOYED ARMY TROOPS: (POC is Paul W.
Quintal, IMWR-FMC, DSN 450-1389 or COM (210) 466-1389, e-mail:
[email protected])
This program provides unit fund dividends for Active Duty, Reserve, and National
Guard soldiers deployed in support of Operation Enduring Freedom (OEF), Operation
Iraq Freedom (OIF) and Homeland Security. The full guidance, which may be found at:
http://www.armymwr.org should be reviewed for complete details on eligibility.
a. Program/Location/Department/General Ledger Account Code Guidance:
Program Code. The ALR MWR Unit Fund Support should be fully accounted for in the
Unit Activities Program, program code HD.
Location Code. Under the Unit Activities Program Code HD, each garrison should have
a locally assigned separate location code for all accounting entries for this dividend
program.
Department Code. All unit funds should use department code 5L (Special Soldier
Support Operations).
Income Account. Record all income in GLAC 809 (Army Morale, Welfare, and
Recreation Fund (AMWRF) Dividends).
Expense Account. Record all expenses in GLAC 697 (Dividend Expense).
Receivable Account. Record all receivables due from AMWRF for the ALR MWR Unit
Fund Support in GLAC 132 (Dividends Receivable).
Payable Account. Record all advance payments from AMWRF (monies not yet
distributed to unit fund) in GLAC 206 (Dividends Payable).
b. Receipt of AMWRF Funding by Garrison – no prior advance payments by
garrison:
(1) Upon notification of AMWRF distribution, credit GLAC 206 (Dividends
Payable).
(2) When funds are disbursed by garrison’s to unit funds, debit GLAC 206
(Dividends Payable) and credit GLAC 809 (AMWRF Dividends); debit GLAC 697
(Dividend Expense) with contra to cash account.
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Section 5
(3) The goal of the above accounting entries is to ensure the matching of ALR
MWR Unit Fund Support Income with the unit fund expenses so no distortion to garrison
income statements occurs through timing differences.
10. ARMY LEVEL REQUIREMENTS (ALR) SELF-SUFFICIENCY EXEMPTION (SSE)
PROGRAM: (POC is Paul W. Quintal, IMWR-FMC, DSN 450-1389 or COM (210) 4661389, e-mail: [email protected]).
a. The ALR SSE program was initially approved by the MWR BOD Executive
Committee effective FY84. IMCOM G-9 administers the program.
b. The ALR SSE SOP provides details for support to Army Branch Schoolhouses
(tenants on an installation), Reserve, Isolated, Military Assistance Advisory Groups,
Missions and Defense Attaché Offices. The ALR SSE SOP is being updated and will be
posted when approved. See IMCOM FY14 Annual Command Guidance regarding
Soldier of the Year.
c. The ALR SSE program has been limited to a 2% inflationary increase each year
for Scouts and Volunteer Reimbursements, and a set per capita amount for school
activities, Reserve/Isolated Units and NAF Food Program OCONUS. Funding levels for
NAF Food Programs OCONUS have been reviewed by their respective program
managers and funding is adequate for those programs at this time.
d. The supporting documents for requesting ALR SSE funding will be available on
the Worldwide Web Army MWR Homepage at www.ArmyMWR.org under Programs,
Financial Management, Documents, Standing Operating Procedures, ALR SSE. The
documents include the Memorandum, Program Guidance, Standard Operating
Procedures and Excel spreadsheets.
11. CONUS SINGLE FUND : (POC is Karen Strunk, IMWR-FMC, DSN 450-1370 or
COM (210) 466-1370, e-mail: [email protected]).
See IMCOM FY14 Annual Command Guidance regarding CONUS Single Fund.
12. FUNDING ISSUES: (POC is Karen Strunk, IMWR-FMC, DSN 450-1370 or COM
a. General. APF support of NAFIs shall be planned, programmed, and budgeted in
accordance with Program and Budget Review Submission procedures in Volumes 2A
and 2B of DOD 7000.14-R, Financial Management Regulation. NAF support of NAFIs
is authorized by Title 10 U.S. Code, Section 2783, and directs 1) the Secretary of
Defense prescribe regulations governing the use of NAF and 2) subject individuals who
violate or mismanage NAF funds as prescribe by OSD to the same penalties for
7
Section 5
violating and mismanaging the use of APF. OSD implements the law through DODI
1015.15, Establishment, Management, and Control of Nonappropriated Fund
Instrumentalities and Financial Management of Supporting Resources. The DODI
establishes APF and NAF funding policy and guidelines DODI 1015.15, Para 4 and
Enclosure 4 & 5. Additional OSD policy and guidelines for the use of APF and NAF for
NAF adjunct operations to Permanent Change of Station (PCS), Temporary Duty (TDY)
and military treatment facility lodging programs are prescribed in DODI 1015.12,
Lodging Program Resource Management. All NAFIs shall maintain custody and control
of its NAF resources and administer APFs to carry out its purposes in accordance DOD
guidance. NAFs are designated for the collective benefit of authorized patrons and the
purpose of the NAFI and shall be administered only through the auspices of a NAFI.
NAFs are entitled to the same protection as funds of the U.S. Treasury. No individual,
unit, organization, installation, or commander has proprietary interest in NAFs or other
NAFI assets.
Per Title 10, U.S. Code, Section 2783, NAF personnel who violate regulations are
subject to the same penalties under Federal laws that govern the misuse of
appropriations by APF personnel. Violations by military personnel are punishable under
the Uniform Code of Military Justice:
Law:
http://www.law.cornell.edu/uscode/html/uscode10/usc_sec_10_00002783----000-.html
DODIs:
http://www.dtic.mil/whs/directives/corres/pdf/101515p.pdf
http://www.dtic.mil/whs/directives/corres/pdf/101512p.pdf
b. The following funding priorities have been established for execution of funding
received via the UFM process. If a shortfall is later identified after the depletion of funds,
garrisons should defund lower priorities and apply funds to the higher priority.
(1) All Cat A APF authorized expenses.
(2) Cat B APF-authorized labor (expense GLACSs 601-through 631).
(3) Cat B APF –authorized other operating expenses (Expense GLAC 650
through 799).
(4) Common Support and Command and Control (Overhead “R” Program Codes)
APF-authorized labor (expense GLACS 601 through 631).
(5) Operating expenses in Common Support and Command and Control
programs (expense GLACs 650 through 799).
(6) Remote/Isolated Cat C – APF-authorized labor and operating expensed.
8
Section 5
(7) All unfunded UFM capital items must be recorded in GLAC 181 (APF
Authorized Fixed Asset), and depreciation must be recorded in GLAC 860 (APF
Authorized Fixed Assets Depreciation Expense) and the department in which the asset
is providing the benefit.
(8) Garrisons are reminded that appropriated funding levels fluctuate based on
the availability of funding and Army priorities. There is no guarantee that funding will
remain consistent from year to year. Appropriated funds in this context apply to funding
executed via the UFM process as well as direct APF. Every effort will be made to keep
garrisons informed of possible changes to their appropriated funding targets. Detailed
guidance on the UFM process can be found in Section 8 of this SOP.
c. Local UFM MOAs. Garrisons may develop local MOAs in order to address unfinanced
requirements and administer unprogrammed funds. The same steps will be employed locally as
are used for central transfer of funds. Garrison RM and DFMWR sign the MOA. All local
MOAs must be approved, in advance of execution, by DCG, IMCOM.
d. Review and Analysis. Region Directors will require Garrisons within their region
to provide monthly updates on their nonappropriated fund financial performance.
Region Directors and individual Garrison Directors of Family and Morale, Welfare and
Recreation will be prepared to participate in a formal quarterly review and analysis with
IMCOM HQ as part of the CTEC.
e. Additional Guidance - Environmental Issues.
(1) AR 215-1, table D-1, paragraph 13h; Other Services. Cleanup of
underground storage tank leaks and environmental compliance and remediation are
included as those services normally associated with protecting the health and safety of
participants and employees. Appropriated funds are authorized for such services in all
categories of MWR programs to include Category B and C lodging programs.
Nonappropriated funds are not authorized for these purposes for military MWR
programs (group 1). They are authorized for other program groups outlined in AR215-1,
chapter 3, only when APFs are not available or sufficient and a certificate of nonavailability is obtained from the responsible resource office.
(2) Reference DODI 1015.12, Enclosure 4, Paragraph 4.6., Lodging Operations.
Appropriated funds are authorized for repair and clean up environmental compliance
regardless the funding source (TDY or PCS) for all Category A lodging programs.
f. Requirement that Non-federal entities pay in advance. Most recent OMB A-11
Circular guidance prevents Army from using non-federal orders without an advance as a
budgetary resource. Recent review of this requirement defined non-federal as not
managed by the Federal Reserve. Garrisons will not budget for APF salary expense
(GLACs 648, APF Foreign National Reimbursed Payroll, and 649, APF US Reimbursed
Payroll), or the corresponding MWR APF income, in their NAF budgets for FY14. The
APF dollars for APF salaries will not be included in the central UFM MOA; those dollars
9
Section 5
will be sent directly through RM channels. In addition, this guidance will require FMWR
activities to pay in advance for any services they purchase from the government, to
include such things as PW services, telephones, etc. As an addendum to this operating
guidance refer to OPORD 11-557; dated Aug 2011.
13. NONAPPROPRIATED FUND MAJOR CONSTRUCTION (NAFMC) FINANCING:
(POC is Karen Strunk, IMWR-FMC, DSN 450-1370 or COM (210) 466-1370, e-mail:
[email protected]).
a. The implementation of a 3% capital reinvestment assessment (CRA) applicable to
all IMCOM MWR entities and AFRCs was approved by the MWR Board of Directors to
be effective in FY12; however, implementation was delayed based on assessment of
current required capital reinvestment needs. Implementation will continue to be delayed
until FY15.
b. In general, NAFMC CAT C projects must project a 7% or better Internal Rate of
Return (IRR) and CAT B projects must project break even to be considered for
construction.
14. CAPITAL REINVESTMENT ASSESSMENT (CRA): (POC is Karen Strunk, IMWRFMC, DSN, 450-1370 or COM (210) 466-1370, e-mail: [email protected]).
As indicated in paragraph 13, the MWR Board of Directors approved implementation
of a CRA in FY12. Implementation of the CRA was delayed for FY12, FY13, and will
also be delayed for FY14. We anticipate implementation in FY15 based on assessment
of timing of required capital reinvestment needs.
15. NONAPPROPRIATED FUNDS (NAFs) USED TO SUPPORT APPROPRIATED
FUND (APF) FIXED ASSET REQUIREMENTS: (POC is Karen Strunk, IMWR-FMC,
DSN 450-1370 or COM (210)466-1370, e-mail: [email protected]).
Report the NAF used in lieu of APF for MWR fund purchases that meet the NAF
capitalization criteria and when APFs are authorized for the purchase. This includes all
fixed asset purchases and capitalized items to include; buildings, building
improvements, land improvements, furniture, fixtures and equipment, vehicles, and
capitalized maintenance and repair, which would qualify for APF funding.
a. Accounting Treatment: Use the following general ledger accounts (GLACs):
GENERAL LEDGER
ACCOUNT NUMBER
181
NAME OF ACCOUNT
DESCRIPTION
APF Authorized Fixed Assets
Use for the cost of all
fixed assets
purchased with NAF
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Section 5
182
Accumulated Depreciation APF
Authorized Fixed Assets
860
APF Authorized Fixed Asset
Depreciation Expense
but which are eligible
for APF funding.
Record the amount
of depreciation for
GLAC 181.
Record the
depreciation expense
for assets capitalized
in GLAC 181 for the
accounting period.
b. The correct department to use with GLAC 181 will be the one in which the asset
purchased is providing a benefit. The APF departments such as GL (APF Support Normal Operations), GF (APF Support - Expanded Operations), GH (APF Support Security), and GJ (APF Support - Emergency Essential Civilian) will not be used to
record the fixed asset depreciation.
c. Other: Appendices D and E of AR 215-1 contains detailed information on
authorized funding sources.
d. Other: The Non-appropriated Fund Asset Management Handbook dated April
2012; includes overhead study results. The handbook may be found at:
http://www.armymwr.org/financialmanagement.
16. CURRENT, NEW, REVISED AND RESCINDED PROGRAM, DEPARTMENT AND
GENERAL LEDGER ACCOUNT CODES (GLACs): (POC is Karen Strunk, IMWRFMC, DSN 450-1370 or COM (210) 466-1370, e-mail: [email protected]).
a. All program codes, department codes, and GLAC codes in effect for FY14 are
listed in Section 7. Note: These codes and standardized transaction codes for
reporting under RECTRAC/GOLFTRAC/CYMS are to ensure continuity and uniform
reporting within respective program areas throughout Army MWR and must be adhered
to.
b. A new Department Code effective for FY13 is listed below. Not listed are
New/Revised Program, Department, and GLAC codes in support of the Chaplain Fund.
See Section 7 for a list of those new codes, as well as a complete listing of program,
department and GLAC codes.
Title
MWR Accommodations
Dept Code
8C
To be used by
Used to report operating
revenue/expenses by all Recreational
Lodging facilities that are stand-alone or
otherwise not collocated with a military
recreation area. This applies to the
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Section 5
following Garrison accommodation
operations: Aberdeen PG, Fort Greely,
Fort Hunter Liggett, Fort Jackson, Fort
McCoy (on-post), Pine Bluff , Pueblo,
Redstone, Sierra AD, Tobyhanna AD,
Camp Zama, and Tooele AD
17. FINANCIAL MANAGEMENT: (POC is Karen Strunk, IMWR-FMC, DSN 450-1370
or COM (210) 466-1370, e-mail: [email protected].)
a. Program Code, RF- Financial Management is available for reporting financial
management activity that is a result of operating a garrison or Region MWR Financial
Management Division (FMD). This program code is also used to report expense and
revenue transactions that result from providing financial management support services
(operational activity) including services provided to other divisions of MWR and other
nonappropriated Fund Instrumentalities (NAFIs). The overall majority of activity should
be reported in Department Codes GL - APF Support - Normal Operations, since most
functions of an FMD operation are authorized APF. In addition to the department code
above, there are department codes that are appropriate for reporting NAF financial
management administrative activity that is related to resale or NAF only operations (see
Section 6, Program code “RF” Financial Management).
(1) Only transactions that are a result of conducting financial management
functions are to be reported under Program Code RF - Financial Management. For
example, the cost of checking, coordinating, and consolidating budgets, monitoring their
execution, etc.; managing APF and NAF Table of Distribution and Allowances (TDA),
and Installation Management Employee Tracking System (IMETS), internal control
procedures; addressing budget variances and preparing and conducting command
review and analysis; administering RIMP, debt collection, unit fund expenditures,
membership data bases, etc.
(2) Revenues to be reported in RF are only those which result from conducting
financial management functions. Some examples are providing financial management
services such as budgeting assistance, preparing financial reports and analysis, and
conducting debt service for other funds/NAFIs (such as Army Lodging) or other
Supplemental Mission NAFIs). Recording of these revenues should be supported with
an MOA between MWR and the NAF requesting the support.
b. Program Code RP – Fund Administration. Revenue that is related to or
associated with a number of MWR programs and cannot be identified to individual
programs or that is not a direct result of financial management administration within the
MWR fund should be reported under Program Code, RP - Fund Administration. The
following are not to be recorded in Program Code RP:
12
Section 5
(1) Individual AAFES contract income (excluding the Army Simplified Dividend
(ASD), which is reported under RP using GLAC 545 - AAFES Dividend Income) is to be
reported under the program where the contract operation is located in a department
code that closely describes the activity. Use GLAC 549- AAFES Other Income, to
record the income.
c. Capital Purchase and Minor Construction (CPMC) Quarterly Reporting for FY14.
(1) All MWR activities are required, at a total region or MACOM level, as
applicable, to report fixed asset and CPMC activity to IMCOM G-9 on a quarterly basis
using the “Reconciliation of Fixed Assets and CPMC Reporting” form. Quarterly
reconciliation is due to IMCOM G-9 FMC no later than 30 days following the last day of
the three month period of the quarter (example: first quarter will be due on January 31).
Reconciliation form can be found under CPMC form under 02-04 at
http://76.227.221.171/financialmanagement/fm_guidance.aspx.
(2) The reporting of CPMC items is on a year-to-date basis. As such, quarterly
reporting of GLAC 181 assets being capitalized could change in a later quarter, if
USA/UFM MWR funding for the asset were received. If USA/UFM MWR funding were
received at a later date, the asset would be removed from the Balance Sheet and would
be reported on the Income and Expense Statement in the applicable APF department.
(3) Note the requirement of FM memo 07-02 for specific CPMC as pertains to the
purchase of fixed assets which are authorized APF support.
d. For FY13 Financial Management Program Budget Guidance for Program RF Financial Management see Section 6.
18. IM ACADEMY: (POC is Dr. Patricia Tucker, IMTR-W, DSN 450-1008 or COM
(210) 466-1008, e-mail: [email protected] or Janis Smith, IMTR-W, DSN
450-1048 or COM (210) 466-1048, e-mail: [email protected]).
a. All costs associated with Army MWR, Army Lodging, and ACS employees
attending IMA, School for Family and MWR courses are borne by the IMCOM G-9 and
the Army Morale, Welfare, and Recreation Fund (AMWRF) (except where indicated in
this budget guidance, the School for Family and MWR Academy on-line instructions,
and Memorandums of Agreement (MOAs)). Travel orders for both APF and NAF
students are prepared in coordination with the Academy. IMCOM G-9 and JFTR Vol.2
policies regarding TDY travel authorization will be followed. IMCOM G-9 policies will be
followed regarding funding of travel for contractor personnel. Where funding is
authorized for contractor personnel, travel is initially funded by the home
installation/work site. Travel for local national employees is also initially funded by the
garrison. Where travel reimbursement is authorized (for contractor and local national
personnel) the garrison will be reimbursed following completion of travel and submission
of an invoice to the Academy. Specific guidance on travel reservations and travel
13
Section 5
orders is contained on the IM Academy website at www.imcomacademy.com.
b. Employees of MWR activities from other services may attend IM Academy
courses. Funding of tuition, travel and per diem is the responsibility of the individual’s
parent organization. Lodging may be provided by contract and is included in the tuition
fee for some courses. Most on-line, blended, or virtual training is at no cost but tuition is
required for a limited number of courses. For information concerning tuition, lodging,
and course availability contact the IM Academy, School for Family and MWR at 2280
Signal Road, Fort Sam Houston, TX 78248 or call DSN 450-1050, or COM (210) 4661050.
c. Military, or civilians who do not fall into the categories described in 4a or 4b
above, may apply to attend courses on a space available basis. If the military or civilian
applicant is accepted for training, a tuition fee will be charged. Funding of tuition, travel
lodging, and per diem is the responsibility of the individual’s parent organization.
d. Costs associated with Army MWR NAF employees attending specific Civilian
Education System (CES) courses are centrally funded by TRADOC. Information on the
program and on registration is located at https://www.us.army.mil/suite/portal/index.jsp.
19. NONAPPROPRIATED FUND MAJOR CONSTRUCTION (NAFMC). (POC is
Michael Cauthen, IMWR-FD, DSN 450-0586 or COM (210) 466-0586, e-mail:
[email protected])
a. NAF Major Construction (NAFMC) projects will be funded by the NAFMC program
for projects with a construction cost of $750,000 or more. A list of community facility
construction projects can be found in Appendix E, AR 215-1, Military Morale, Welfare
and Recreation, Programs and Nonappropriated Fund Instrumentalities, dated 25
September 2010.
b. Only projects that show a potential of meeting a 7% Return on Investment (ROI)
or better through a garrison generated business case will be considered by the Capital
Investment Review Board (CIRB) to be advanced through the Feasibility Study (FS)
process. All NAFMC projects must have an independent assessment or commercial FS
to assess the project’s viability. The FS will be contracted for and funded by IMCOM,
G-9. Installations may elect to self-fund a FS, but only with the stipulation that a
resultant project, if approved on established criteria, would be 100 percent funded by
the responsible garrison. Funding for the FS would be transferred to IMCOM for
execution. Feasibility Studies will not be contracted below the IMCOM, G-9 level.
c. The NAF Construction program will pay 100 percent of total investment (TI) cost
(excluding demolition) for approved projects unless other funds have been designated
for the project (i.e. gift donations). TI includes construction cost, design, and furniture,
fixtures, and equipment. Construction project cost is the programmed amount
(rounded) on DD Form 1391 (block 8) and includes; contingency; and supervision,
inspection, and overhead. Design costs will be 10 percent of the rounded project cost.
14
Section 5
d. As with the Minor Construction projects, a signed ACSIM directed “Army Funding
Service Determination for NAFI’s” form must accompany the project. It will be signed by
the Master planner within the Garrison DPW shop. A copy, if not available at the DPW,
is available from the POC listed above.
e. Site locations for new construction as specified in AR 21-20, Real Property
Master Planning (RPMP) for Army Installations, dated 16 May 2005, chapter 3-8a,
specifies that all facility acquisition of construction projects will be located (sited) in
accordance with the approved RPMP. The proper sitting of individual projects has a
direct bearing on cost, sustainability, maintainability, force protection and safety,
environmental impacts, operational efficiency, and constructability of projects. An
approved RPMP sitting means that the initiative meets all sitting and development
requirements and installation design guide (IDG) criteria.
f. All environmental requirements (including Environmental Assessments, Impact
Studies, and Hazardous Waste/Unexploded Ordinance Surveys and Removal, and
Asbestos and Lead Paint) are provided by the garrison. AR 215-1, chapter 15-8,
paragraph b. (2) further details the requirements for garrison APF funding for
construction projects.
20. NONAPPROPRIATED FUND (NAF) MINOR CONSTRUCTION: (POC is Michael
Cauthen, IMWR-FD, DSN 450-0586 or COM (210) 466-0586, e-mail:
[email protected].)
a. The IMCOM, G-9 Facilities Management Division reports all minor construction
projects to the Office of the Secretary of Defense (OSD) annually for Congressional
notification. Approval authority is delegated to the Region Director, G9 Director, or
AFRC Fund Manager for projects over $200K but less than $750K for the cost of
construction (design and FF&E costs are excluded). These minor construction projects
require the creation of a DD1391, Military Construction Project Data Form within the
Programming Administration and Execution System (PAX). Directors of Public Works
should be able to provide this support in the creation of this document if MWR
personnel do not have access to the system. These projects must also be included in
the Region approved budget submitted to IMCOM G-9 as Part C of the budget
submission. When listing the projects, ensure the accompanying project number
generated from PAX is included in the title within the “Project/Item Description”.
Facilities Management division will review these minor construction projects for scope
and cost to ensure NAF funds are being used properly and projects are not phased over
several years. AR 215-1, Military Morale, Welfare, and Recreation Programs dated 25
September 2010, paragraph 15-7 details the requirement. Additionally, Region
Construction POC’s or DRG Representatives will email the following documentation via
command channels:
• Front page of the DD Form 1391
15
Section 5
• Completed Minor Construction ROI template
• Signed DoD Commander’s Certification form
• Signed ACSIM directed “Army Funding Service Determination for NAFI’s” form (for
copies of the Army Funding Service Determination, if not readily available at the
DPW level, contact the POC above).
b. Concurrently, the project will be electronically “submitted” within the PAX system
to the next higher headquarters for final transmission to IMCOM G-9, Facilities
Management Division.
c. Minor Construction projects must meet LEED Silver requirements, energy
conservation and environmental requirements/clearances, applicable standard designs
as well as professional interior design support for furniture, fixtures and equipment.
Contact Ms. Mary Ann Miller at [email protected] should you desire NAF
Interior and Foodservice designer assistance with your projects.
d. When minor construction project bids received cause the construction cost to
exceed $750K; the project shall be approved by the under Secretary of Defense for
Personnel and Readiness (USD (P&R)) and reported to Congress as a Major
construction project before being placed under contract. If unforeseeable conditions
increase the construction cost during construction over the threshold, immediate
notification to IMCOM, G-9 must be made and no further work can proceed until
receiving approval from USD (P&R). However, overseas projects where the projects
budgeted for construction at less than $750K exceed that amount due to subsequent
foreign currency exchange fluctuations will not require further re-reporting. The
construction cost is defined as the project cost on the DD Form 1391 (block 8) which is
inclusive of Contingency costs as well as Supervision, Inspection and Overhead (SIOH).
Contingency percentages are estimated for all projects at 5%. SIOH is estimated at
5.7% for CONUS projects (except remote and isolated garrisons) and 6.5% for
OCONUS or CONUS remote and isolated garrisons defined in table 5-2, AR 215-1.
e. Garrisons needing technical assistance in developing DD Form 1391s, project
scope of work, obtaining copies of the Army Funding Service Determination or project
management support for minor construction may request assistance through the Region
to the Family and MWR POC listed above.
21. FUNDING FAMILY AND MWR FACILITY SUSTAINMENT, RESTORATION AND
MODERNIZATION (SRM) WITH NAF: (POC, Art Stafford, IMWR-FD, DSN: 450-0620
or COM (210) 466-0620, email: [email protected].)
The following is applicable to IMCOM FMWR Facilities only.
a. Sustainment funds essential facility repairs and day-to-day maintenance
operations to keep the infrastructure in serviceable condition. Restoration and
Modernization (R&M) funds projects prioritized by HQDA to include transportation
infrastructure, community support, energy/utilities and other investment categories as
16
Section 5
approved by the IMCOM CG in the FY14 R&M Execution Strategy. For FY14 HQ,
IMCOM G-4 Public Works should prioritize SRM projects in the IMCOM Project
Prioritizations System (PPS) that have Installation Status Report – Infrastructure (ISR-I)
Quality Ratings of either Q3 or Q4 (red or black ratings) to compete for funding.
b. Garrison APFs are the SRM Project funding source for most Garrison FMWR
Facilities as stated in Table D-1, subparagraph j., AR 215-1. NAFs will not be used
when APFs are available. The dollar thresholds and the review/approval process
contained in AR 420-1 “Army Facilities Management” for FMWR Facility SRM Projects
remains the same. Also, the certification signed by the responsible resource office that
APFs are not available is still required prior to the expenditure of NAF for garrison
FMWR Facility SRM Projects. Garrison DFMWR Point of Contact for FMWR Facility
SRM/Construction will maintain visibility and track all Garrison FMWR SRM Projects
funded with NAF and report these projects through their IMCOM Region D/FMWR
Facility Coordinator to HQ, IMCOM G9, Facilities Management Division (IMWR-FD),
ATTN: Facility SRM Program Manager. Report format will include project: Work Order
Request number (DA Form 4283); facility number and facility category code; a brief
description of the project; and dollar amount of project. Direct Reporting Garrisons will
report required information directly to IMWR-FD, ATTN: Facility SRM Program
Manager; email contact is acceptable at [email protected].
c. Garrison DFMWR facility representatives will ensure that DPW updates their
FMWR facility projects within the IMCOM Project Prioritization System (PPS) reflecting
the latest cost estimates, design status, and project coding. OSD has provided end of
year funding to repair Fitness Facilities the past three out of five fiscal years and
projects that are updated in PPS have a better chance of being funded.
d. More information concerning FMWR Facility SRM and energy/utilities can be
obtained by contacting Art Stafford by email: [email protected] and at the
Army Knowledge Online web page: https://www.us.army.mil/suite/page/632135 HQ,
IMCOM G-9, Facilities SRM/Construction/Energy Community of Practice.
22. IMCOM G-9 CONSOLIDATED ENTERPRISE BUYS – MANDATORY
PARTICIPATION: (Business Initiatives POC: Clotis Wafford, COM (210) 466-1262,
email: [email protected]). NAF Contracting POC: Adriana Wertz, COM
(210) 466-1461, e-mail: [email protected].)
a. The following guidance is applicable to all Army Lodging, AFRC and IMCOM
Garrison MWR programs. The Consolidated/Enterprise Buy program requires
mandatory participation to support leveraging buying power to yield Army-wide cost
efficiencies through the standardization of products and the reduction of product pricing.
Purchases executed under the program are normally locally funded. Please note that
the guidance provided in this section does not apply to other standard products
initiatives/central contracts such as the Army Lodging amenities or bed and bath linen
17
Section 5
contracts. Those agreements remain the sole authorized vehicle for the procurement of
those items.
b. The Consolidated/Enterprise Buys program is the only authorized method for the
procurement of the items listed in the procurement calendar
http://www.armymwr.org/programs/garrison_mwr_enterprise_buy. Additional items may
be identified as a result of aggregating garrison CPMC or other requirements once the
budget process has concluded. Regions/Garrisons may also request additional
consolidated or enterprise buys by emailing Clotis Wafford at
[email protected]. The request must contain the item’s description and the
proposed specifications.
c. IMCOM G-9 program managers have developed standard specifications for each
consolidated/enterprise buy item. These standards are provided in the Enterprise
Consolidated Buy catalog found at:
http://www.armymwr.org/programs/garrison_mwr_enterprise_buy. Each item has been
assigned a United Nations Standard Product and Services Code (UNSPSC). This code
is located with their respective item standard specification. Requestors will ensure that
all Consolidated/Enterprise Buy purchase requests contain the appropriate UNSPSC.
The UNSPSC must be annotated on the main page (SNACS GLOBAL) in the primary
product/service code block and under the items page, product/service code block.
Documentation of the UNSPSC allows for accurate reporting of Consolidated/Enterprise
Buys.
d. Any requests to procure items listed on
http://www.armymwr.org/programs/garrison_mwr_enterprise_buy/, must follow the
standard procedures for submitting an approved purchase request to their assigned
Regional NAF Contracting office. Requestors must adhere to the procurement timelines
as defined in the procurement calendar.
e. Exceptions for valid emergency procurements or requirements for
consolidated/enterprise buy items with specialized regional specifications (e.g. vehicles
in Japan, voltage requirements in Europe, etc.) shall be forwarded, with justification, to
Clotis Wafford at, [email protected] for review and approval prior to
processing a purchase request. The appropriate IMCOM G9 Family & MWR Programs,
program manager is responsible for approving or disapproving the request. Ms.
Wafford will notify the requestor of the IMCOM G9 program manager’s decision. If
approved, the requestor must submit a purchase request, attaching the approval, to
their Regional NAF Contracting office for processing.
23. COMMERCIAL SPONSORSHIP, ADVERTISING AND MARKETING: (POC is
Gabriele Drechsel, IMWR-MK, DSN 450-1860 or COM (210) 466-1860, e-mail:
[email protected]).
18
Section 5
See IMCOM FY14 Annual Command Guidance regarding Commercial Sponsorship,
Advertising, and Marketing.
24. Budget Submission (POC is Bryan Hartsell, IMWR-FMC, (210) 466-1401, e-mail:
[email protected]).
a. PREPARATION: The Financial Management Budget System (FMBS) Version 2.0.6i
is the standard for preparing budgets and usage is mandatory. IMCOM REGIONS
should contact, Richard Dey, IMIM-S, Chief EOB, IMCOM G6, DSN 450-0024 or COM
(210) 466-0024 email: [email protected] regarding the capability of accessing
FMBS. Any additional FMBS training requirements should be coordinated with your
respective Region Subject Matter Expert.
b. APPROVAL: Budget approvals will be rendered in FMBS by the IMCOM Region. To
accomplish this, the Garrison will use the “Process – Submit Budget to IMCOM Region”
menu option when forwarding prepared budgets to the region. The Region, after review
and acceptance will use the “Process – Process IMCOM Region Approval” menu option
creating version 0 – Baseline Budget. Upon initial approval Regions will re-submit and
re-approve the baseline budget creating version 1 budget files (this ensures all
subsequent budget printing and reports pull complete data sets).
c. REVIEW: During the budget preparation process IMCOM G9 will access FMBS and
review ‘working’ or ‘current state’ budgets for all IMCOM Garrisons. This will likely
require the temporary submission and rejection of budgets to write export files to the
server. All efforts will be made to coordinate this action with the intent of zero business
interruption to garrison and region efforts. This process is intended to increase
coordination and participation of budget input between garrisons, regions, and IMCOM
G9 staff in an effort to reduce tail end review Q&A actions.
d. SUBMISSION: Regions will provide final approval of budgets in FMBS and provide
notification of such to IMCOM G9. This notification will be in the form of a Commander’s
Narrative detailing budget conclusions that include but are not limited to: Allocated
Targets for Central MOA QDPC, QCYS, and QMIS, compared to prior year targets;
Amount of UFM funding from other sources; NIBD at identified level of UFM funding;
NIBD for pure NAF operation (non-inclusive of APF department codes) with comparison
to current year projections; New or discontinued initiatives; Identification of Garrison
Support or MWR objectives not met due to funding constraints; Impacts, or actions to be
considered, if central MOA funding were to decrease by 10 to 20%; And a list of
prioritized and approved CPMC projects and amounts, with comparison to NIBD and
effects to meeting 1:1 cash to debt ratio. All such narratives provided to the region will
also be forwarded to IMCOM G9 for information purposes.
19
Section 5
25. Second Destination Transportation (POC is Bryan Hartsell, IMWR-FMC, (210)
466-1401, e-mail: [email protected]).
Be prepared to adjust budgets to cover Second Destination Transportation (SDT)
expenses during the year should funding constraints cut available APF dollars. This will
impact OCONUS directly as SDT shipments will be made using an IMCOM G9
Transportation Accounting Code (TAC), and funds will be withdrawn from the various
Garrison ABIF accounts for costs associated with the shipment. Should this come to
pass, this impacts all garrisons indirectly as AAFES profits would also be reduced.
26. Affordable Care Act (POC is Bryan Hartsell, IMWR-FMC, (210) 466-1401, e-mail:
[email protected]).
a. The Patient Protection and Affordable Care Act (ACA) is a U.S. federal statute that
was signed into law by President Barack Obama on 23 Mar 10, with the goal of
providing health insurance coverage for all Americans, reducing the overall costs of
health care, improving healthcare outcomes, streamlining the delivery of healthcare,
and requiring insurance companies to offer same rates to applicants regardless of preexisting conditions or gender.
b. To qualify for healthcare coverage, FLEX employees must average 30 hours or more
on a weekly basis during an annual look-back period. Eligibility will be based on 26 pay
periods (52 weeks) with the first official look back ending the first pay periods in Oct 13.
• 2 Oct 13 – Cycle A & E
• 9 Oct 13 – Cycle R
27. CPMC Execution (POC is Bryan Hartsell, IMWR-FMC, 210-466-1401, e-mail:
[email protected]).
See IMCOM FY14 Annual Command Guidance regarding CPMC Execution.
28. IMETS (POC is Rachel Kennedy, IMWR-FMC 210-466-1393, email
[email protected])
IMETS is the primary resource tool for garrison manpower and serves as the
Personnel Requirement Document (PRD) for IMCOM garrisons. Garrisons should
continually ensure that positions are aligned and vacancies are identified to maintain
accurate records. IMETS must include APF, as indicated on the G8 manning document
(Installation Management Agency Online (IOL) report), NAF and Local Nationals, to
include both on board strength and vacancies.
20
Section 5
29. OVERHEAD STANDARD GARRISON ORGANIZATION (SGO) (POC is Jerry Lea
Franks, IMWR-FMC 210-466-1392, email [email protected])
See IMCOM FY14 Annual Command Guidance regarding Overhead Standard
Garrison Organization.
30. ARMY VOLUNTEER CORPS: (POC is Paulla Savage, IMWR-F, DSN 450-1204 or
COM (210) 466-1204, e-mail: [email protected]; Lorraine Clark, IMWR-F,
DSN 450-1207 or COM (210) 466-1207, e-mail: [email protected]).
All Family and MWR organizations using volunteers, including Army Community
Service (ACS), Army Family Action Plan (AFAP), and Army Family Team Building
(AFTB) should program NAF for appropriate volunteer recognition expenses and
reimbursement of volunteer incidental expenses. Volunteers authorized by 10 USC
1588 may be reimbursed for certain incidental expenses associated with their volunteer
service. Although volunteer reimbursement may be made from either APFs or NAFs, it
is preferred that the funding source for reimbursements be linked with the funding
source of the program. See AR 215-1 16-4. Typically volunteers may be reimbursed
for training, travel, mileage, parking, telephone, and child-care expenses. See AR 2151, 5-13.m. Volunteers from the local area may at times be authorized reimbursement
for meals when supporting a conference concerning Army Family programs or quality of
life/well-being issues. Expenses such as certain meal surcharges incurred as a result of
voluntary services, reimbursements of volunteers in the Reserve Components, and
methods to reimburse child care expenses using NAFs are established in AR 215-1.
See AR 215-1, 5-13.m (2). Recognition programs may include mementos, identifying
insignia such as pins and nametags, recognition ceremonies to include food and
beverages for those being recognized, and distinctive clothing and promotional items.
The AFTB and AFAP programs are eligible for commercial sponsorship for their events.
See AR 215-1, 11-7.a. NAF may only be used when APF are not authorized or not
available. See AR 215-1, 5-13.a (3), d (1) (a), m, and q for additional information.
31. ARMY COMMUNITY SERVICE: (POC is Ramon Martinez, IMWR-F, DSN, 4501195 or COM (210) 466-1195, e-mail: [email protected]).
a. Family Readiness Group (FRG) Funding, Appendix J to AR 608-1 provides
general guidance on the operation of the NAF FRG Supplemental Mission Activity. NAF
department code “9J” has been created as the General Ledger Account Code (GLAC)
to meet financial reporting requirements. The Installation Management Command’s
Letter of Instruction for managing the FRG Supplemental Mission Activity has been
published (IMWR-FP, Subject: Letter of Instruction (LOI) Family Readiness Group
(FRG) Supplemental Mission Activity,14 March 2007 along with IMWR-FMC NAF
Financial Management Memorandum 07-01, subject: New Department Code – Family
Readiness Groups, 26 April 2007. NETCALL 2009-05, Subject: Family Readiness
Group Program Funding Guidance, published 2 February 2009 to clarify FRG funding
21
Section 5
practices. Questions about FRG Child Care funding may be addressed to Lorraine C.
Hunt, CYSS, Parent and Outreach Services at, (210) 466-1088, email:
[email protected].
b. Soldier and Family Assistance Center (SFAC) Donations Management
Memorandum of Instruction (MOI) has been published and may be accessed at
http://www.myarmyonesource.com/default.aspx. All donations to SFACs are processed
at the garrison and centrally managed by the IMCOM G-9 Family Programs Directorate
through the Supplemental Mission Non Appropriated Fund Instrumentality. Questions
about donations supporting Wounded and Injured Soldiers and their Families may be
directed to Charles O'Leary, SFAC Program Manager, (210) 466-1179, e-mail:
[email protected] or Chris Watson, SFAC Support Specialist, (210) 4661178, email: [email protected].
32. BUSINESS OPERATIONS: (POC is Steve Ryan, IMWR-BO, (210) 466-1287, email: [email protected]).
a. Professional Development: (POC is Elba Guardia, IMWR-BO, (210) 466-1285,
e-mail: [email protected]).
Professional certification in a Business Program is a direct benefit to the Garrison. It
is the Garrison’s responsibility to ensure all managers attend the training and acquire
certification. It is recommended that all managers and assistant managers acquire the
following program specific professional certifications.
(1) Bowling Center: Bowling Proprietors’ Association of America Certification is
required for all Bowling Center Managers www.bowlinguniversity.net.) per Operation
Order 11-541: Installation Management Command G9 Family and Morale, Welfare, and
Recreation Bowling Manager’ Certification.
(2) Golf Course: Professional Golfers Association Class “A” Certification. For
non-Professional Golfers Association Class “A” golf managers, successful completion of
the Golf Superintendent’s Course and Professional Golfers Association Certification
Training Levels I and II will satisfy this requirement.
(3) Food and Beverage (one or more of the following):
(a) National Restaurant Association’s Foodservice Management Professional
Certification
(b) International Military Community Executives Association Certified Military
Community Executive
(c) Executive Chef: American Culinary Federation’s Certified Executive Chef
22
Section 5
(d) Culinary Institute of America Training (Beginner, Intermediate and
Advanced)
b. Labor and Personnel Management: (POC is Jillian Singleton, IMWR-BO, (210)
466-1289, e-mail: [email protected]).
(1) Staffing levels will be market driven and adjusted to meet the labor
benchmark based on location, labor pool and facility size. Regional variances based on
the cost of living, proven performance record, and the available labor pool must also be
considered.
(2) Labor reduction will be developed and implemented when Business
Operations’ facilities are undergoing renovations that will impact revenue. No later than
180 days before a facility or a portion of a facility is shut down for renovations, the
Director of Family and Morale, Welfare and Recreation, in coordination with the local
Civilian Personnel Office, will develop a personnel action plan in accordance with Army
Regulation 215-3. The plan should be approved by the Garrison Commander and
outline how labor costs will be reduced, commensurate with the projected loss in
revenue due to the renovation. Reductions and realignments will be given top
management attention to ensure fiscal responsibility of the NAFI while minimizing
adverse effects on employees and on the future effectiveness of the activity involved. In
planning to reduce or realign the workforce, it is important to consider each of the
various actions that can be taken. In addition, good employer/employee relationships
require that management show concern for the employees’ problems, morale and
economic security.
(3) Labor should be charged to the department code where the work was actually
performed. In instances where employees work in multiple departments, use
reasonable judgment to appropriately prorate the labor to the department codes that
reflect where the work actually took place. In the case where an employee works 20
percent or less of his/her total hours in several different departments, the employee's
total labor cost is not required to be prorated among the different departments.
(4) Labor cost is the largest expense in business operations, but it is controllable.
Labor management is a process by to obtain a desired level of performance at an
appropriate level of cost to maximize the efficiency of the labor force in a manner
consistent with the established standards of quality and service. The objective in this
section is defining how to control labor and establish a labor budget based on
forecasted revenue. In order to establish a process of labor cost control, management
should understand the Labor Cost Forecasting Model and Key Concepts.
(a) Key Concepts:
1. Productivity: How much revenue is earned per one labor hour?
23
Section 5
-Measurement in dollars based on how effective your labor productivity
is compared to your revenue.
- Revenue divided by Productive Hours.
2. How to increase Productivity:
- Increase Revenue - Increased Programming / Up-Selling
- Control Productive Hours
- Effective staffing and scheduling based on forecasted customer
count and sales.
(b) Definitions:
1. Productive Hour: Any hour worked by an employee to include any
overtime worked hours. Sick and annual leave do not create units of production and
those hours are deducted from paid hours to reach this number.
2. Average Cost of Labor Hour: Total payroll cost, including all regular
pay, premium pay and all benefits divided by productive hours.
3. Revenue per Productive Hour: Revenue divided by productive hours.
4. Revenue: Total Income from operations to include sales and other
operating income.
5. Cost of Goods Sold and Cost of Goods %: Actual cost of products
sold divided by sales. Percentage gives a better picture than dollar amount. Only
takes into account the cost associated with sales and does not include membership
dues, rental and usage fees, etc.
6. Labor %: Actual Labor expense divided by revenue.
- Other Operating Expenses %: Actual other operating expenses
divided by revenue.
7. Net Income Before Depreciation (NIBD) %:
- Net Income Before Depreciation $ = Revenue – Cost of Goods –
Labor Cost – Other Operating Expense.
- Net Income Before Depreciation % = Net Income Before
Depreciation $ / Revenue.
(c) How to forecast productive hours:
1. In order to forecast productive hours, the revenue needs to be
forecasted first. Forecasted labor is based on historical data, current operational status,
current trends, new programs, initiatives and market analysis.
24
Section 5
2. Based on the forecasted revenue, allowable labor cost should be
calculated. Allowable labor cost indicates that the desired amount of labor cost for
the time period in order to meet the desired Net Income Before Depreciation.
3. To calculate allowable labor cost, the following information is
required:
- Forecasted Revenue.
- Desired % of Net Income before Depreciation from budget.
- Year To Date Cost of Goods Sold % and Year to Date Other
Operating Expenses % from current financial statement.
- Average Cost of Labor Hour.
4. The following calculation shows you how to calculate “Forecasted
Labor Cost” if forecasted revenue is $100,000, Cost of Goods is 35%, Other Operating
Expense is 7% and the desired Net Income before Depreciation is 10%.
NAF Labor Cost Control
Percentage
100%
35%
48%
7%
10%
Financial Element
Revenue
Cost of Goods Sold
Payroll Cost (Labor)
Other Operating Expenses
Net Income Before Depreciation (NIBD)
Dollars
$100,000
$35,000
$48,000
$7,000
$10,000
Average Cost of Labor
$20
Allowable Hours of Labor
2,400
Labor cost $48K divided by average cost of labor per hour of $20.00 = allowable hours of labor
to achieve NIBD of $10K with $100K Revenue, which is 2,400 hours
Using the allowable labor cost, projected total productive hours projected to be
spent for the month can be calculated. A projected total productive hour is
allowable labor cost divided by cost per productive hour. The total productive
hours represents the total labor hours that management should schedule for
employees for the month. Effective staffing and scheduling based on forecasted
total productive hours is the key to meet the desired Net Income Before
Depreciation.
c. Financial Standards: (POC is Elba Guardia, IMWR-BO, (210) 466-1285, e-mail:
[email protected]).
25
Section 5
The financial standard is the approved annual Garrison operating budget for Net
Revenue, Cost of Goods Sold, Other Operating Expenses, and Net Income Before
Depreciation. Labor Standard per program code is the financial standard for labor. The
Garrison Director, Family and Morale, Welfare and Recreation will submit to their
respective Region or IMCOM Office Point of Contact, a semiannual update, approved
by the Garrison Commander, of the status of the BRP Improvement Action Plan
implementation per facility.
(1) Financial Measurement #1 - Net Revenue: Actual Net Revenue dollars
versus approved budgeted Net Revenue dollars. If the actual dollars are below the
budgeted dollars, by more than 15%, the Garrison Director for Family and Morale,
Welfare and Recreation will investigate and provide written results/explanation for the
variance and what actions the Garrison is taking to resolve the variance with a time
line, and who is responsible, to complete the implementation. (Formula for this
measurement: actual dollars minus budgeted dollars = dollar variance divided by
budgeted dollar = variance %).
(2) Financial Measurement #2 - Cost of Goods Sold: Actual Cost of Goods Sold
percentage vs. approved budgeted Cost of Goods Sold percentage. If the actual Cost
of Goods Sold % is +/- the budgeted Cost of Goods Sold % by more than 5%, the
Garrison Director for Family and Morale, Welfare and Recreation will investigate and
provide written results/explanation for the variance and what actions the Garrison is
taking to resolve the variance with a time line, and who is responsible, to complete the
implementation. (Formula for this measurement: actual % minus budgeted % =
variance %).
(3) Financial Measurement #3, Labor: Actual % vs. labor standard % per
program code as indicated in Annex A. If the actual labor % is above the standard labor
% by more than 5 percentage points, the Garrison DFMWR will investigate and provide
written results/explanation for the variance and the action the Garrison is taking to
resolve the variance with the time line for implementation. (Formula: actual % minus
labor standard % = variance %). Labor per program is required to be less than or equal
to the standard. Implement standards in a phased approached. Operations will reduce
labor 5% per year until they reach standard.
(4) Financial Measurement #4 - Other Operating Expenses: Actual Other
Operating Expenses % vs. approved budgeted Other Operating Expenses %. If the
actual Other Operating Expenses % is above the budgeted Other Operating Expenses
% by more than 5%, the Garrison Director for Family and Morale, Welfare and
Recreation will investigate and provide written results/explanation for the variance and
the action the Garrison is taking to resolve the variance with the time line, and who is
responsible for the implementation. (Formula for this measurement: actual % minus
budgeted % = variance %).
(5) Financial Measurement #5 - Net Income before Depreciation: Actual Net
Income Before Depreciation % vs. approved budgeted Net Income Before Depreciation
26
Section 5
%. If the actual Net Income Before Depreciation % is below the budgeted Net Income
Before Depreciation % by more than 10%, the Garrison Director for Family and Morale,
Welfare and Recreation will investigate and provide written results/explanation for the
variance and the action the Garrison is taking to resolve variance with the time line, and
who is responsible for the implementation. (Formula for this measurement: actual %
minus budgeted % = variance %).
d. Family and MWR Business and Action Plan: (POC is Sunny Park, IMWR-BO,
All business operations will develop and implement a business plan, which will
include an action plan, as an annual requirement. These business and actions plans
must be created and stored based on the template within the FMWR business plan
development website at http://businessplan.armymwr.com. This business plan must be
complete, support the needs in the local garrison market and specifically support budget
objectives.
e. Club, Food, Beverage, and Entertainment (CFBE) Operations: (POC is
Sunny Park, IMWR-BO, (210) 466-1292, e-mail: [email protected]).
(1) The goal for FY14 is to drive revenue through increased programming,
marketing and improved service and product quality. The goal is to touch Soldiers’ lives
in positive ways; providing opportunities to reduce stress and have fun.
(2) Historically, Army-wide the CFBE budget-versus-actual variances have
exceeded ten percent. In this regard, managers should conduct sufficient research and
planning to ensure budget projections are realistic and attainable.
(3) Operating managers should compare actual performance in key result areas
(revenue, labor, cost of goods sold, other operating expenses, and NIBD) against
budgeted goals on a weekly basis and continually adjust operations to meet budgets.
Significant variances will be analyzed and corrective actions be taken. It may be
necessary to revise the budget due to unforeseen circumstances; however, such action
should only be taken when fully warranted.
(4) When alcoholic beverage sales exceed 25 percent of snack bar sales, the
operation will set up and account for sales in the Bar Department 01. Components
include all associated costs, expenses, labor, equipment, and inventory.
(5) It is essential that the correct program and location codes be used to account
for all revenue and expenses in each activity. Program Codes are to be used as
follows:
KE - Officers Club
KF - NCO Club
KG - Community Club
27
Section 5
KL - Stand Alone Branded Restaurant Operation
LT - Freestanding Snack Bars
KM - Other CFBE activities; to include facilities used solely for bingo or catering
(6) Bingo is accounted for in department E1 under the appropriate program
location unless the facility is used solely for bingo; in which case it will have a program
code of KM.
(7) Locations with catering operations that contribute 25 percent or more of total
food or bar sales from any type of catering function and/or private parties must report
catering income and expenses separately in Department Code 03 for Private Party Bar
and Department Code 13 for Private Party Food.
(8) Benchmarks allow management to compare their operation’s business
processes and performance metrics to that of a well run operation. This snapshot helps
identify potential areas of concern and supports continuous improvement.
The table, below, provides the Food and Beverage benchmarks. They identify areas
for improvement, but are not requirements. Each operation has unique situations that
may warrant deviations from the benchmarks, however, the goal is to recognize these
situations and take appropriate action.
Food and Beverage Benchmarks
Area
F&B All
Labor
COGS
OOE
NIBD
42%
38%
15%
5%
Regular
Bar
30%
28%
10%
30%
Theme
Bar
30%
28%
10%
30%
Catering
Bar
30%
28%
10%
30%
Dining
Room
40%
38%
10%
10%
Snack
Bar
35%
35%
10%
15%
Catering
40%
38%
10%
10%
f. Branded Restaurant Operations: (POC is Juan Joubert, IMWR-BO, (210) 4661306, e-mail: [email protected]).
Program code KL (Stand Alone Branded Restaurant Operation) will be used for all
stand-alone IMCOM G-9 Branded Restaurant Operations whose financial activities are
not located in or reported as a sub-activity of another IMCOM G-9 program. All
Branded Restaurant Operations, to include stand-alone (KL) and those reported under
another Program code (i.e. Strike Zone in a bowling center) will use Department Code
26 for food and beverage sales. When alcoholic beverage sales exceed 25% of sales
the operation will set up and account for those sales in Department 25. Use of
Department Codes 25 and 26 is restricted to IMCOM G-9 franchised Branded
Restaurant Operations. Department Code F2 (Miscellaneous Sales) will be used to
record revenue from Branded Restaurant Operations' promotional items; such; as, Tshirts, caps and mugs.
28
Section 5
g. Golf Program: (POC is Michael McCoy, IMWR-BO, (210) 466-1268, e-mail:
[email protected]).
(1) Participation is a key indicator in identifying if the golf activity is meeting the
demands of their customers in the delivery of products and services. The actual
participation or “starts” are reported against the activities’ capacity. The capacity is
based on the size of the operation (number of holes) and the number of open days.
Activities shall identify their participation benchmark as part of their annual business
plan. 70% is the benchmark for all Golf Program activities. Performance against
targeted benchmarks will be reported annually in conjunction with the Regions to
IMCOM G-9. Consolidated Region submissions shall be provided to the above POC no
later than 30 days after the conclusion of the fiscal year. The annual report is listed
within the current IMCOM Campaign Plan, reports appendix. For the format for Golf
Rounds Report, Click Here.
(2) For FY14, when calculating rounds-played, count all 18-hole, 9-hole, and
twilight rounds as starts without converting to 18-hole equivalents. The total “starts” will
be used for actual rounds played.
(3) When selling a gift certificate, record the sale by crediting GLAC 267 –
(Miscellaneous Other Unearned Income) and debiting the appropriate offsetting tender
type GLAC. When the certificate is redeemed, record the sale by debiting 267 and
crediting the appropriate sales GLAC (GLAC 301 - 306).
(4) Multi-play cards afford the customer another option between paying daily fees
and purchasing an Annual Green Fee. In establishing the “punch cards”, recommend a
discount not exceed 15% from the average daily fee to be used with a maximum of 10
rounds per card. When issuing a punch/multi-play card, record the sale by crediting
GLAC 267 (Miscellaneous Other Unearned Income) and debiting the appropriate
offsetting tender type GLAC. When the punch card is redeemed, record the sale by
debiting 267 and crediting 507 (Guaranteed Participation Income). Note: The
maximum time for a patron to redeem a punch/multi-play card is 12 months from the
date of issue. For extenuating circumstances, such as deployment, an unredeemed
portion may be refunded at the discretion of management. Report unredeemed
punch/multi-play card revenue using GLAC 599 (Miscellaneous Other Operating
Income).
(5) Advanced Green Fees (AGF) allows the customer the opportunity to save
money on green fees by paying for the year up front. It is up to the customer to decide
if it is advantageous to pay the annual fee or choose other options. Each Garrison will
follow the established minimum fee schedule listed in the Operating Guidance published
by IMCOM G-9, unless an exception was approved by IMCOM G-9.
(a) Each year, during the development of the Business Plan, fees are to be
reviewed in terms of current expenses and income requirements. Advanced Green
29
Section 5
Fees and punch card fees/rates will be tied to the daily fee structure. There must be a
defined period of time that applies to annual fees. This period will be the same each
year. The fiscal year, or the golf season (1 April-31 March) for those with a winter
season, is the recommended Advanced Green Fees period. Annual green fees will be
pro-rated for players initiating Advanced Green Fees payment during the period.
Thereafter, full payment is necessary regardless of when the player actually chooses to
renew their Advanced Green Fees.
(b) When advanced green fees are sold, they are to be amortized over the
entire period of the advanced green fee. For example, an annual fee purchased in
October for a fiscal period, would be amortized equally over the remaining fiscal year.
Garrisons that have an unusually abbreviated golf season may amortize equally over
the term of the courses expected opening period. When choosing the amortization
period for annual fee income, management should keep in mind that the annual fee
income is to coincide with or match expenses incurred for maintaining the course. For
annual fees, record the sale by crediting GLAC 262 (Dues and Assessments Advance
Payments), and amortize the GLAC 509 (Dues and Assessments Income) monthly, or
as appropriate, when received.
(6) The department codes used by all golf operations can be found in Section 6,
FY14 NAF Program Budget Guidance (Matrices). The following department codes will
be used by all golf operations:
(a) Department Code 41 - Greens Operations. Ensure green fees are
reported in the appropriate GLAC corresponding to the type round played as specified
below. Include course maintenance expenses that may have been previously reported
using Department Code 88 – Property Operation Maintenance and Energy.
(b) Use GLAC 532 – Driving Range Income, in this department to report
driving range income, and GLAC 533 – Golf Cars/Carts Income, to report income from
golf car/cart rentals.
(c) Department Code 40 - Golf Operations. Use for golf operations staff labor
and expenses (starters, marshals, cart attendants, etc.) that occur outside on the actual
golf playing operations of the course.
(d) Department Code 14 - Snack Bar. When there is snack bar activity.
(e) Department Code 39 – Pro-Shop. When pro-shop activity exists.
(f) Department Code G1 – Administration. Report program management and
administrative operations in DC G1. For all other golf operations, use above
department codes that are applicable.
(7) General Ledger Account Codes (GLAC) Income Accounts:
30
Section 5
(a) GLAC 501 - Service/Recreation Activity Income is among the most
commonly used for golf. There are other specific income GLACs that are available for
use under the golf program such as:
504 – Rental and Usage Income,
507 – Guaranteed Participation income (for reporting multiple play-card income),
509 – Dues and Assessments Income (for advanced fees),
531 – Greens Fee Income,
532 – Driving Range Income,
533 – Golf Cars/Carts Income,
534 – Instruction Fee Income.
599 – Miscellaneous Other Operating Income (should only be used when none of
the other 500 series GLAC are appropriate to use).
(b) GLAC 502 – Concessionaire Commission Income is used for recording all
income and fees including food, beverage, merchandise, vending and/or amusement
machine income from a concession agreement. When the concessionaire machines
are located in the snack bar, use this GLAC under Department Code, 14 – Snack Bar; if
located in the Pro Shop for example; report the income in Department Code 39 – Sports
Specialty Pro Shop Operations.
(c) Tournament Income or other golf related events are to be reported in
Department Code 41, Greens Operations 531 – Greens Fee Income.
(d) All food and beverage sales within the Golf Program shall be accounted
for under an appropriate food and/or bar department code, e.g., 01, 03, 04, 11, 12, 13,
14, 16, 25, or 26. Do not report food or beverage sales using GLAC 503, or in
Department Code 5G – Special Events.
(8) Expenses:
(a) Labor should be charged to the department code designated as the
employees primary work location. In instances where employees work in multiple
departments, use reasonable judgment to appropriately prorate the labor to department
codes that reflect where the work actually took place. In the case where an employee
works 20 percent or less of his/her total hours in several different departments, the
employee’s labor cost is not required to be prorated among the different departments.
Depreciation Expense is to be reported in the department where the asset is used; e.g.,
depreciation expenses of MWR fund owned golf cars/carts are recorded under the golf
program, in Department Code 43 – Golf Cars/Carts.
(b) Other Operating Expenses, such as materials and supply expenses
should be recorded in department codes that appropriately reflect where the materials
and supplies are used. If supplies are purchased by a department then used by several
operating departments, prorate the costs among the appropriate department codes.
The intent of this is to assist and support management decision making.
31
Section 5
(c) For FY14, in order to more closely align income and associated expenses
related to rounds of golf, golf course maintenance labor and expenses related to
maintaining the playing surface (formerly reported in Department Code 88 (Property
Operations and Maintenance)) will be reported in Department Code 41 (Greens
Operations). This change aligns guidance with that for golf courses reporting less than
20,000 rounds annually. Expenses associated with building maintenance, etc., will
continue to be reported in Department Code 88.
(d) Location codes will not be used as an administrative accounting
mechanism because this distorts the proper accounting of revenue and expenses.
(9) Enterprise Buys: Golf Enterprise Buys will continue to gain momentum in
FY14. Expansion of centralized buys will continue each year within both the retail
merchandise and golf course supply items.
(10) Garrisons paying for their water need to check their water bills to confirm
they are only paying for the actual water and not the additional fees associated in
providing the water. Those additional fees are the responsibility of the DPW. Please
refer to AR215-1, Table D-1, Funding Authorizations, Footnote #10.
(11) Minimum Standard Golf Fees are:
Category
Daily Fees
Annual Fees
Cart Fees
Range balls
9-holes
18-holes
Single
Family
9-holes
18holes
$6
$10
$300
$480
$8
$13
$3
$5
E6-O3
O4 & above; DoD Civ;
Remaining Authorized
$10
$16
$480
$760
$8
$13
$3
$5
$12
$20
$600
$960
$8
$13
$3
$5
Guest/Public
$18
$28
$840
$1,350
$8
$13
$3
$5
Reciprocal
50%
50%
N/A
N/A
$8
$13
Active Duty Pay Grade
E1-E5/Youth (17&under)
Small (35 )
Large
(70)
Notes:
a. New Fee Structure to be implemented NLT 1 October 2013:
Provides three separate categories of Active Duty
All category fees are listed as “MINIMUMS”
All Retirees in CONUS will be charged by their grade, regardless of current
employment status-includes Hawaii and Alaska
All Single Annual Fees are based on 30-round breakeven point; Family reflects
60% increase.
b. Range Balls: Same fees for all authorized patrons.
32
Section 5
c. Cart Fees: Charged on a shared basis.
d. Tee Time Priorities: Active Duty (1st); Retirees/AGF Patrons (2nd); Daily Play
(3rd); Guest Public (last).
e. Tournaments:
F&B is outlined as a “best practice” to incorporate contract with events.
Tournament Green Fee: Minimum $10 green fee for all participants of
events.
Annual Green Fee Patrons receive 50% discount on tournament green fees
($5) minimum.
(12) For Golftrac Transaction/Billing Codes, Click Here
(13) Private golf carts on Army golf courses are no longer allowed as of 30
September 12.
(14) Course superintendents will prepare an annual maintenance plan as part of
the overall business plan and annual budget submission. The plan should include, but
is not limited to: mowing and fertilizer schedules, comprehensive integrated pest
management plan for insects, problem grasses, weeds and diseases, equipment
preventative maintenance plan/schedule, and maintenance equipment five year
purchase plan.
(15) Army Regulation 215-1, Chapter 8-19 (5) reads: "Golf Course Managers
and their full time assistants may be exempted from paying greens fees and from golf
car rental when necessary to perform their official duties in accordance with Department
of Defense directive 5500.7-R. This exemption will not apply to personal use."
(16) Army Regulation 215-1 does not allow other course employees or
volunteers the ability to participate at a discounted rate or free of charge. This includes
green fees, golf cars and the driving range.
The table, below, provides the Golf benchmarks. They identify areas for
improvement, but are not requirements. Each operation has unique situations that may
warrant deviations from the benchmarks, however, the goal is to recognize these
Golf Benchmarks
33
Section 5
Total Operation Labor Cost
Total Other Operating Cost
Pro Shop cost of Goods Sold (COGS)
Pro Shop Inventory Turnover per Year
Pro Shop Inventory Levels
Merchandise Revenue per Round
Merchandise Sales per Square Foot (Pro
Shop – Retail)
50%
20%
72%
2
50% of previous year’s sales
$5.75
$248/SF
h. Bowling Program: (POC is Mr. Bill Sewell, IMWR-BO, (210) 466-1296, e-mail:
[email protected].)
(1) Participation is a key indicator in measuring if the Bowling Program activity is
delivering the products and services to meet the customer demand. Activities shall
identify their participation benchmark as part of their annual business plan performance
against targeted benchmarks will be reported annually in conjunction with the Regions
to IMCOM G-9. Consolidated Region submissions shall be provided to the above POC
no later than 30 days after the conclusion of the fiscal quarter. The quarterly report is
listed within the current IMCOM Campaign Plan, reports appendix. For the format for
this reporting Bowling Lineage Report, Click Here.
(2) When issuing a gift certificate, record the sales by crediting GLAC 267
(Miscellaneous Other Unearned Income) and debiting the appropriate offsetting GLAC.
When the certificate is redeemed, record the transaction by debiting GLAC 267 and
crediting the appropriate GLAC (generally GLAC 301 or GLAC 535/536).
(3) Labor should be charged to the department code where the work was actually
performed. In instances where employees work in multiple departments, use
reasonable judgment to appropriately prorate the labor to department codes that reflect
where the work actually took place. For example, when the same individual who
collects money for the pro shop sales (39), lane fees (45), also works in the snack bar
(14), their labor hours must be prorated to the appropriate department code based on
the number of hours actually worked. This is necessary to accurately evaluate the
financial activity of different operating departments within the bowling program. In the
case where an employee works 20 percent or less of his/her total hours in several
different departments, the employee’s labor cost is not required to be prorated among
the different departments. It may be reported in total in Department Code G1 –
Administration. Management and administrative employees should report their labor
and associated costs in department codes GL – APF Support-Normal Operations for
Bowling Program Code KA, except NAF costs associated with resale that are to be
reported in G1-Administration. Bowling program code LE administrative and
management employees must be reported in department code G1, except when the
>16 lane bowling program is located at a remote and isolated site (see AR 215-1, Table
5-2), in which case, department code GL-APF Support-Normal Operations is more
appropriate.
34
Section 5
(4) Report depreciation expense for assets in an appropriate department code
that reflects where the asset is used rather than reporting it all in department code G1.
For example, the depreciation expense of bowling lane-dressing equipment is recorded
in Department Code 88 – Property Operations Maintenance and Energy.
(5) Other Operating Expenses, such as materials and supply expenses should
be recorded in department codes that appropriately reflect where the materials and
supplies are used. If supplies are purchased by a department then used by several
operating departments, prorate the costs among the appropriate department codes.
The intent of this is to assist with management decision making.
(6) The cost of resurfacing bowling lanes is normally amortized over 24 months.
If it is more realistic to amortize the resurfacing expense for less than 24 months, the
expected life of resurfacing may be amortized over fewer months. The amortization
period, however, may not exceed 24 months. To report lane-resurfacing transactions,
use GLAC 154 – Prepaid Maintenance and Repair, to record the full amount paid in
advance. The monthly expense amortized is reported in GLAC 658 – Equipment
Maintenance and Repair Expense. Consult DFAS 37-1, Chapter 32 GLAC 154 and 658
nomenclature for recording details and normal contra GLAC that are to be used.
(7) GLAC 503, Special Events Income is not to be used to report party or
tournament income. Party income will be separated under the individual components
and will reported as food & beverage (GLAC 301), lineage fees (GLAC 535), shoe
rentals (GLAC 536), etc.
(8) Concessionaire Commission Income is used for recording all income and
fees including food, beverage, merchandise, or other income from a concession
agreement. If a concessionaire operates a food and/or bar operation, use GLAC 502 in
the appropriate Food and Beverage Department.
(9) For RecTrac Bowling Transaction/Billing Codes, Click Here.
(10) Location codes will not be used as an administrative accounting mechanism;
such use distorts the proper accounting of revenue and expenses.
(11) The Bowling Program will participate in the Enterprise Buy Program. The
products will be centrally procured against submitted purchase request, versus
purchased using government purchase card. Bowling pins will be procured through the
Enterprise Buy Program. Additional items may be identified based on aggregate
requirements presented as part of the budget process.
(12) House-Run Bowling Leagues - Bowling fees go to the lineage GLAC 535
and prize monies go to GLAC 240. It will be the responsibility of the respective leagues
to track their individual prize fund balances. The prize monies will be handled as a
balance sheet transaction.
35
Section 5
(13) Minimum Standard Bowling Fees:
Activity
Minimum Fee
Open Bowling
$2.75
Adult Leagues and Tournaments
$2.75
Youth Leagues
$2.25
Military Intramural Leagues
$2.25
Rental Shoes
$2.75
(14) Regions will designate, NLT 1 Jan 2014, at a minimum, one (1) Region
Subject Matter Expert from Garrison bowling program staff to supplement Region
oversight and assistance capability. Selected Garrison Subject Matter Experts will be
United States Bowling Congress Bronze or Silver level Certified Coaches from activities
with proven histories of financial profitability, attainment of Army benchmarks and
standards in operations and high levels of bowling center conditions.
(15) The G9 Bowling Program Manager will be granted Direct Liaison Authority
for all areas of bowling operations.
(16) Garrisons will develop an action plan with appropriate timelines to address
all discrepancies identified during G9 and Region Subject Matter Expert Site Assistance
Visits within 30 days after receipt of the Site Assistance Visit report. Garrisons will
monitor and report progress with G9 and Region Subject Matter Expert corrective action
through completion of all identified actions.
(17) Bowling Centers will complete annual competitive pricing surveys for
Bowling Operations and Food & Beverage and provide with Annual Budget, copies of
Pricing Survey’s will be provided by Region point of contacts to G9 Bowling Program
Manager.
(18) Participation in the following centralized Bowling program initiatives is
mandatory: Purchases of consolidated and/or enterprise buy program products and
services outside these central programs requires G9 exception.
(a) Enterprise Buy Program: The program will leverage Army annual
requirements to receive discounted pricing and programs from bowling vendors. A
process action team will be scheduled to determine requirements beginning in FY14
with a documented plan for additional items in FY14.
36
Section 5
(b) All CAT C Bowling Centers will implement a version of the 24# Bingo
Program to increase bowling center revenue and patronage. It is recommended for
CAT B facilities where profitable.
(c) Youth Bowling Education Programs: Continued participation in the
Bowling Proprietors Association of America sponsored programming for developing
youth education; i.e., Bowlopolis, Bowler’s ED, Bowling Blast Off, Strike Ten
Entertainment’s 8 for 8, and/or center specific developed programs and/or events aimed
at Child & Youth development.
(19) Food and Beverage menus will be reviewed each fiscal year to determine
items to be deleted and added to include pricing adjustments as needed based on cost
of current product costs.
The table, below, provides the Bowling benchmarks. They identify areas for
Bowling Benchmarks
Average Revenue per Line Bowled
Total Center Labor Cost
Lines per Lane per Day
Pro Shop Cost of Goods Sold (COGS)
Pro Shop Inventory Turnover per Year
Pro Shop Inventory Levels
$2.25
50%
17
75%
3
50% of previous year’s sales
i. Tip Allocation: (POC is Bryan Hartsell, IMWR-FMC, (210) 466-1401, e-mail:
[email protected]).
The Tax Equity and Fiscal Responsibility Act of 1982, Public Law 97-248, requires
"large" food and beverage establishments, in the 50 States and District of Columbia, to
record and report to the IRS detailed information related to sales and tips on IRS Form
8027, Employer’s Annual Information Return of Tip Income and Allocated Tips. Most
military installations are considered large as the determination is based on an average
of more than 80 paid work hours per business day in all food and beverage operations.
(1) All tip collecting food and beverage activities must track sales and tips on a
daily basis and record information for use in the IRS Form 8027.
37
Section 5
(2) All locations considered exempt based on non-collection, or minimal volume
(less than 2%), of tips should validate that claim on a quarterly basis to ensure
continued compliance with the law.
j. Recycling: (POC is Elba Guardia, IMWR-BO, (210) 466-1285, e-mail:
[email protected]).
For IMCOM MWR only the use of GLAC 538, Recyclable Material Income
(Grant/Distribution) and GLAC 540, Recyclable Material Income, will be limited for use
under Program Code TT- Recycling.
k. Bingo Program: (POC is Mr. Bill Sewell, IMWR-BO, (210) 466-1296, e-mail:
[email protected].)
The Bingo Program includes department code E1, under several Family and
Morale, Welfare and Recreation program codes. Bingo is an authorized activity in
Morale, Welfare and Recreation programs which provides entertainment for our
customers and the potential for significant revenue.
(1) Recent private sector developments have added several types of games and
electronic bingo cards/equipment, many of which are classified as gambling and
prohibited from use in the Army. Equipment that assists patrons play bingo (e.g. card
minders) is a concern as they are easily adjusted to function outside the standard
operational policies which protect the use of the equipment within the Army.
(2) Winners will provide appropriate identification, sign for winnings, and provide
an appropriate identification number should management need to contact the winner. In
accordance with Army Regulation 215-1; winners may provide their Social Security
Number, drivers license number, identification card number, or identified number. Bona
fide guests winning a bingo prize will also comply with this requirement and must also
have their sponsor provide the same information. Guest prize payments are not made
nor recorded to the sponsor. Army Regulation 215-1, paragraph 8-12c, states that
participation will be limited to authorized Morale, Welfare and Recreation patrons and
bona fide guests, and sub-paragraph (4) states that members of the general public
authorized to use a Morale, Welfare and Recreation facility will not be authorized to
participate in Morale, Welfare and Recreation bingo. Army Regulation 215-1 defines a
Bona fide guest as “A person who is actually a houseguest, or a person whose
presence as a guest is in response to an invitation for a specific occasion and for whom
the host is willing to assume responsibility, including payment for services and products
received.”
(3) United States taxpayers, winning single bingo prizes of $1,200 or more, have
Internal Revenue Service tax recordation, reporting, and withholding requirements.
Non-United States taxpayers located within the United States have differing
requirements. See Army Regulation 215-1 or your local Judge Advocate General
office for specific guidance.
38
Section 5
(4) Contractors/Vendors are prohibited from receiving a percentage of sales,
gross profits, net income, or any similar sharing. No such arrangements may be made
for any Army bingo operation whether the game is on paper (pricing may not be related
to the value of the card sold) or electronic equipment. Paper or electronic units must be
purchased, or obtained under a rental/lease agreement.
(5) If electronic equipment is obtained, please ensure that the right numbers of
machines are procured. Too many machines may negatively impact Morale, Welfare
and Recreation earnings and too few may affect customer satisfaction.
(6) 24-Number Bingo, also known as Quick Shot bingo, Bonanza bingo, or other
names, is available in paper or electronic versions. They are offered as separate units
or as part of a regular session electronic bingo unit. 24-Number Bingo is authorized for
play in Army Morale, Welfare and Recreation activities.
(a) 24-Number bingo equipment for non-session activities will be obtained
under the “24# Bingo Contract NAFBA1-10-D-0002/0003/0004” or its successors.
Current Garrison contracts are grandfathered until the expiration date of their current
contract or the next renewal period, whichever is sooner.
(b) Players may not obtain multiple units to avoid the maximum value/price
restrictions.
(7) Speed Bingo is a traditional game where the caller draws numbers from a
traditional bingo blower, calls out the drawn ball, and most times omits the letter on the
ball. The usual win pattern is any single bingo. Experienced callers can call one
number every two or three seconds. This produces games lasting less than a minute
which provides excitement to the bingo program.
(a) Speed Bingo can be played as a limited number of games, for a limited
time period, and as part of the regular bingo program. This can be done during warmup, intermission, or as end of session special games. Prizes may be fixed or parimutuel.
(b) Speed Bingo is authorized for play in Army Morale, Welfare and
Recreation bingo programs on paper or electronic version, as a separate unit or as part
of a regular traditional electronic bingo unit. The speed of calls must be set to
accommodate both paper and electronic players.
(c) Speed Bingo may be played as its own session (any period of time not
during a regular session, where Speed Bingo is the predominate game offered) as
follows:
39
Section 5
(1) When electronic units are used, pari-mutuel prizes are not authorized.
Sessions should run for between 10 minutes and 30 minutes. Multiple sessions are
authorized.
(2) The speed of call and the verification process determines the number of
games per session.
(3) The maximum should apply to the number of cards (faces) that can be
played on an electronic unit for a Speed Bingo game.
(8) Bingo Event Cards are recent, commercial offerings designed to look like pull
tabs. Pull tabs and similar games are specifically prohibited by Army Regulation 215-1.
However, some bingo event cards are manufactured and played in certain manners that
are not pull tabs and are authorized for use. To ensure only approved cards are used,
Bingo event cards may be obtained through a Basic Purchasing Agreement issued by
the Regional Office or Family and Morale, Welfare and Recreation Contracting Office.
(9) Future standardization efforts to reduce operating costs improve
performance and ensure that internal controls are fully functional within bingo
operations include:
(a) A centralized contract for bingo paper to include full numeric inventory
control.
(b) A centralized contract for session equipment.
(c) Mandatory use of electronic inventory and sales controls.
(d) Standard and routine inspection of bingo operations to ensure compliance
with internal controls, in an attempt to avoid future losses.
The table, below, provides the Bingo benchmarks. They identify areas for
Session Bingo Benchmarks
Total Operation Labor Cost
Total Other Operating Cost
Prize Payout*
Customers as % of Standard Seating
7.5%
5.5%
80%
40
Section 5
Capacity
Weekly/Monthly Event
Regular Session
Monthly/Quarterly Super Events
NIBD
95%
50%
150%
15%
*For 24-number Bingo, prize payouts will be at vendor calculated payout percent of at
least 80%.
l. Post Restaurant Funds (POC is Mr. Bob Maze, IMWR-BO, (210) 466-1290, email: [email protected]).
(1) Post Restaurant Funds are program code UA. The responsibility and focus of
this program is to develop, market and provide food and beverage products and
services that meet the desires of the customer while providing net income to support the
Post Restaurant Fund’s capital reinvestment needs and fund a well rounded Civilian
Welfare Fund program. These services can be provided directly with non appropriated
fund employees or via a contractor. G9 Business Operations will operate food and
beverage activities that represent leading commercial industry trends.
The minimum Net Income Before Depreciation for Post Restaurant Fund’s is 8% of total
direct food service revenue. Income from concessionaires or other operations including
Vending BPA agreements, interest income and Bingo will not be included in the
determination of the 8% standard. Administrative expenses will be allocated IAW GAAP
to all revenue centers in order to compute the standard.
(2) Fully contracted Post Restaurant Fund operations will not utilize a Regular
Full Time (RFT) Non-appropriated Fund employee or equivalent for the restaurant
officer/manager, custodian or Contract Officer Representative (COR) positions. Total
labor hours allocated to the Post Restaurant Fund will not exceed 20 per week from all
sources.
(3) The dividend distribution policy will remain at a maximum of 50% of Net
Income Before Depreciation for Post Restaurant Funds that own fixed assets and 95%
for those that do not. The G9 Business Operations, Army Civilian Welfare Fund will
continue to receive 5% of each Post Restaurant Fund’s Net Income Before
Depreciation. All special dividends will be identified in the Strategic Plan, Annual
Operating Budget and cash flow budget. All special dividends of any amount must be
approved by G9 Business Operations, Army Civilian Welfare Fund.
(4) Installation MWR Fund overhead services provided to Civilian Morale,
Welfare and Recreation funds: When the Installation MWR Fund provides support
services to civilian funds, the cost may be equitably apportioned to Post Restaurant
Funds or Civilian Welfare Funds. Any charges of Installation MWR Fund
administrative/overhead costs are to be negotiated between Installation MWR Fund and
the Civilian Funds on the installation (agreed upon as to which and how much of the
overhead program services will support civilian funds). Also, Civilian Funds may
41
Section 5
provide services to the I Installation MWR Fund when it is determined that it is most
efficient to do so. The support agreement is to be documented in a Memorandum Of
Agreement and approved by the Army Civilian Welfare Fund. The Memorandum Of
Agreement will list the services provided and the charging methods used. Any cost
allocation is to reflect services necessary and work actually performed. The Installation
MWR Fund expenses charged to Civilian Funds are not to include Department Code GL
– Appropriated Fund Support (Normal Operations).
(5) Maximum charges for overhead support will be based on actual expenses
incurred to provide these services. In no case will the charges for support or services
provided to Civilian Morale, Welfare and Recreation Funds be more than the Post
Restaurant Fund’s or Civilian Welfare Fund’s proportionate share of the total of all
expenses of the Installation MWR Fund and Civilian Funds combined (not including the
expenses of the overhead programs to be allocated nor any Department Code GL –
Appropriated Fund Support (Normal Operations). The shared and overhead cost
allocations should be reviewed and reconciled to actual expenses incurred twice each
fiscal year, and if necessary, adjusted to ensure that they are appropriate.
(6) To offset anticipated increases in labor and food costs, price adjustments
and menu adjustments must occur quarterly.
The table, below, provides the Army Post Restaurant Fund food and beverage
benchmarks. They identify areas for improvement, but are not requirements. Each
operation has unique situations that may warrant deviations from the benchmarks,
however, the goal is to recognize these situations and take appropriate action.
Post Restaurant Fund Food and Beverage Benchmarks
Area
Overall
Catering
Snack Bar
Cafeteria
Vending
Mobile
Canteen
Labor
40%
40%
35%
40%
25%
40%
COGS
38%
35%
35%
38%
50%
45%
OOE
12%
12%
10%
10%
10%
10%
NIBD
8%
13%
15%
8%
15%
15%
m. Civilian Welfare Funds (POC is Mr. Bob Maze, IMWR-BO, (210) 466-1290, email: [email protected]).
(1) Civilian Welfare Funds are program code UC. Civilian Welfare Funds have
the dual mission of financially supporting and managing recreational and welfare
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Section 5
activities for civilian employee and other authorized patrons. The bulk of Civilian Welfare
Funds financial support is from Post Restaurant Fund dividends.
(2) Civilian Welfare Funds business operations must be self-sufficient.
Operational fees and charges will be sufficient to meet continuing operational expenses,
capital requirements and capital improvements. Civilian Welfare Funds business
operations include, but are not limited to, the following: Bowling Centers, Cabins,
Recreation Lodges and Pavilions, Rod and Gun Clubs, Flying Clubs, Fitness Centers,
Golf Courses and Driving Ranges. These operations are not authorized to be
subsidized by Post Restaurant Fund dividends.
(3) Civilian Welfare Funds are authorized to expend no more than 25% of the
fund’s total revenue on Non-appropriated Fund employee salaries.
(4) All Civilian Welfare Funds will budget for break even posture.
(5) Civilian Welfare Funds with large cash balances should program special, non
recurring events in order to reduce unnecessary cash balances and provide additional
programming to the workforce. The funding of CPMC projects is another authorized
use of cash in excess to normal needs.
(6) Civilian Welfare Funds must survey the workforce in order to effectively
develop and administer programming that will best meet the needs of the installation’s
civilian employees.
n. Joint Services Prime Vendor Program (POC is Clemente Berrios, Jr., Ph.D. (c),
IMWR-BO, (210) 466-1301, e-mail: [email protected])
(1) Operations will utilize the prime vendor program for at least 80% of food
purchases (for clubs, bowling, and golf operations, beverage purchases are not
included in total) as directed by the Deputy Commanding General, Installation
Management Command effective 1 June 2007. Activities will purchase distilled
spirits/products from their local Army Air Force Exchange Service Class VI, where
available. Specialty items not readily available through the Class VI are exempt from
this requirement.
(2) Joint Services Prime Vendor Program will monitor Prime Vendor usage at the
Garrison level.
(3) When a Garrison facility does not comply with the 80/20 rule for purchases
from their Prime Vendor, the Joint Services Prime Vendor Program will contact the
Regional Office or Direct Reporting Garrison to set up a conference call with the
Garrison’s Business Operations Director, Regional Office and assigned prime vendor to
discuss issues resulting in non-compliance of Installation Management Command
policy.
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Section 5
(4) Issues will be documented into the Joint Services Prime Vendor Program
issue log and tracked until the garrison is in compliance with the program.
(5) Joint Services Prime Vendor Program will work with the Prime Vendor to
resolve any issues that the Garrison facilities may have and work issues to resolution.
Actions to resolve issues will also be logged in the Joint Services Prime Vendor
Program issue log. Issues will be tracked until resolved and closed out from the log.
(6) Garrisons not complying with the 80/20 limit for purchases will be tracked by
Joint Services Prime Vendor Program until they meet the required limit. This report will
be sent out on a quarterly basis to G9 Business Operations, Regional Offices and Direct
Reporting Garrisons.
(7) When required, the Joint Services Prime Vendor Program manager will set up
a conference call between the Garrison Facility, Regional Office and the Prime Vendor
Representative to discuss a resolution, action plan for resolution, timelines and
expected outcomes for issues. Joint Services Prime Vendor Program will track and
document corrective actions on a monthly basis.
(8) Pursuant to the new prime vendor restructure, the Joint Services Prime
Vendor Program will leverage the volume of our high usage food and supply categories
by conducting a National Product Consolidation Program. This will be a mandated
program as directed by the Commanding General, Installation Management Command,
OPORD effective date pending.
(9) All products on deviated pricing, rebate and on the National Product
Consolidation Program will be posted in Joint Services Prime Vendor Program’s
website, www.JSPVP.Com.
o. Business Operations Training
(1) Business Operations training is a critical element to ensure we have
professional, well rounded managers in each garrison business program. As a result,
IMCOM G9, Business Operations will conduct DCO sessions per year in the areas of
labor management and trends for golf, bowling and food, beverage and entertainment.
Each Family and Morale, Welfare and Recreation Regional Director, in coordination with
the respective Business Operations Chiefs, will ensure 100% participation of all
respective garrison business operations’ managers during the allotted days/times the
IMCOM G9 training is offered.
(2) A listing of the DCO training will be sent out via FRAGO.
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Section 5
Annex A - Business Operations Labor Standards
33. CYS SERVICES BUDGET GUIDANCE: (POC is Janet Yamanaka, IMWR-CYS,
DSN 450-1057 or COM (210) 466-1057, e-mail: [email protected]).
a. Family Child Care (FCC) Subsidies. Garrisons will continue to use current FCC
Subsidy process and rates as published in the SY12-13 Army Child and Youth Fee
Policy of 1 Oct 12. Garrisons will continue to utilize the Parent Fee Assistance and
Provider Support Incentive Reporting Tool to ensure enterprise consistency and
maintain proper internal controls. Garrisons will receive fee subsidy reimbursements
through quarterly funding allocations.
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Section 5
b. EDGE! and HIRED! Programs must budget for labor and operating expenses
using the program/department codes outlined below. Any garrison wishing to begin an
EDGE! or HIRED! Program must receive approval from Region/IMCOM G-9 CY prior to
budget submission.
(1) The department code to budget for labor/benefits and associated operating
expenses (travel, training, supplies) for oversight of the EDGE! and HIRED! Program is
GL-APF Support – Normal Operations.
(2) When reporting pure NAF income from fee collection, use GLAC 501 –
Service/Recreation Activity Income. When reporting pure NAF expenses for the EDGE!
And HIRED! Programs operations where services are procured from another MWR
program on the garrison the costs are to be budgeted and reported using GLAC 798 –
Intra fund Transaction Expense within the following:
(a) In Youth Services, use program code JM-Middle School / Teen Programs
(MS/Teen) and department code 7L-Recreation/Activity.
(b) In School Age Care, use program code QL-School Age Care ( SAC) and
department code 7Q-Before/After School Care.
(c) Additionally, the MWR program providing the service will report the income
received from CYS Services as GLAC 598 – Intra fund Transaction Revenue.
(3) For Child Development Homes and 24/7 Homes budget for labor and
operating expenses using program code JG-Child Development Center Programs
(CDC) using department code 73 – Full Day Care. For Kids on Site (KOS) budget
expenses under program code PG -Outreach Services – CYS Services and Central
Registration using department code 7C-CYS Options / Support. For SKIES Unlimited
Instructional Classes budget expenses under program code PG-Outreach Services –
CYS Services using department code 44.
(4) For hourly care provided in a stand-alone facility or rooms(s) that meets
CDC/SAC fire, safety, and health standards so that parents are not required to remain
in the building or immediately adjacent, budget for labor and operating expenses using
program code JG-Child Development Center Programs (CDC)/School Age Center
(SAC) using department code 74 - Hourly Care. If hourly care is provided in a facility or
room(s) that does not meet the CDC/SAC fire, safety, and health standard and parents
must remain on site, then budget expenses under program code PG -Outreach Services
– CYS Services and Central Registration using department code 7C-CYS Options /
Support.
(5) For new facilities, budget labor and operating expenses using the following
information as provided in NETCALL 2008-128 SUBJECT: Staffing Requirements for
Newly Constructed Child, Youth & School (CYS) Services Facilities:
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Section 5
Time
18 Months from Opening
1-2 Months from Opening
Event
Develop staffing needs for the new Facility-staff needed for
each room, percent of part time, full time and FLEX,
determine the staffing schedule. (CYS)
Develop and implement a hiring action plan to transition to
the new setting. (CYS and HR)
Establish a transition team to include current Coordinator,
Directors, Trainers, Program Operations Specialist, and
HR staff. Begin marketing initiative to recruit new staff.
Arrange for “job fairs” etc. (CYS and HR)
New managers on-board. Training of new managers
begins.
Notify current staff and new hires who will move to the new
Facility. Interview and hire for new direct in-ratio positions.
Finalize staffing patterns to include pairing of new and
current staff.
Train new staff using modified Individual Development
Plan.
(6) Based on the wording of the EXORD for the fee policy which states that
garrisons currently offering child care fee reductions to staff must present a request and
business case for continuation of the Operational Hardship not later than 1 Oct 12, and
must be renewed annually thereafter. If your business case and request has been
submitted to ACSIM as required but you have not had a final approval or denial, budget
the amount in GLAC 548 (Discounts and Special Offers Discounts). Any garrisons that
did not already have a staff fee reduction at the time the EXORD went out and
requested permission to do so should not institute a new Operational Hardship fee
reduction until they hear back from ACSIM. When answer is received from ACSIM,
please follow their guidance.
(7) FY14 Army Family Covenant (AFC) expenses (those designated in matrix at
Section 6 NAF Program Budget Guidance are funded under baseline requirements. An
estimated allocation for AFC requirements will be included in the CYS Services Annual
Allocation. Budget expenses using department code GF-APF Support Expanded
Operations using Child and Youth program codes QA, QB, QC. The Army Family
Covenant reporting tool (AFC Tool) will continue to be completed monthly for these
expenses. Garrisons should ensure expenses in both the AFC Tool and SMIRF
financial records are reconciled. For Family Readiness Group (FRG) Child Care NAF
department code “9J” has been created to meet financial reporting requirements. The
Installation Management Command’s Letter of Instruction for managing the FRG
Supplemental Mission Activity has been published (IMWR-FP, Subject: Letter of
Instruction (LOI) – Family Readiness Group (FRG) Supplemental Mission Activity, 14
March 2007) along with IMWR-FMC NAF Financial Management Memorandum 07-01,
subject: New Department Code – Family Readiness Groups, 26 April 2007. In FY14
CYSS will provide child care for official FRG meetings for deployed units. Units desiring
47
Section 5
to utilize this program will coordinate with the supporting CYSS to provide cost
estimates and meet accounting requirements. CYSS supports these meetings by
providing child care to encourage attendance at official monthly FRG meetings of
deployed units 30 days prior to deployment through 60 days after deployment in support
of the FRG mission to disseminate command information, provide mutual support
between command and FRG membership; and help families solve problems at the
lowest level.
(8) For FY14 Child Development Services Program Guidance, see CHILD AND
YOUTH SERVICES OVERVIEW and CHILD DEVELOPMENT SERVICES (CDS) and
SCHOOL AGE Care ( SAC) matrices at Section 6. These matrices provide
standardized department codes for all CYS programs. Budgeting/reporting any
department code other than those listed on the matrices require prior coordination with
IMCOM G-9-CY. These standardized codes are to ensure continuity and uniform
reporting within these program areas throughout Army MWR.
(9) For FY14 Youth Services Program Budget Guidance, see YOUTH
SERVICES (YS) matrix at Section 6. This matrix provides standardized department
codes for all CYS programs. Budgeting/reporting any department code other than those
listed on the matrix require prior coordination with IMCOM G-9-CY. These standardized
codes are to ensure continuity and uniform reporting within these program areas
throughout Army MWR.
c. CYS Services Management staff complete Civilian Training & Leader
Development requirements for Career Field 51 – Morale, Welfare and Recreation staff
according to the Army’s Civilian, Training, Education and Development Systems
(ACTEDS). The CES leader development program includes five courses for Army
Civilian Employees: Foundation Course (FC), Basic Course (BC), Intermediate Course
(IC), Advanced Course (AC) and Continuing Education for Senior Leaders (CESL)
course. In addition, CES includes; the Action Officer Development Course (AODC),
Supervisory Development Course (SDC), Manager Development Course (MDC), and
Senior Service College (SSC). REF: AR-215-3, Non-Appropriated Funds Personnel
Policy, Army Civilian Training, Education & Development System (ACTEDS).
ALARACT 121/2012 Civilian Education System Policy Update, DTG: R 271535Z APR
12, Subject: Civilian Education System (CES) Policy Changes. Intent of this priority is to
ensure that all CYS Services Management staff complete required training according to
Office of Personnel Management (OPM) policies and procedures and Army Regulation.
See refs (p) and (w).
34. MANAGEMENT INFORMATION SYSTEMS: (POC is Richard Dey, IMIM-S, Chief
EOB, IMCOM G6, DSN 450-0024 or COM (210) 466-0024 email:
[email protected]).
a. Time Labor Management System (TLMS): The annual maintenance costs will be
billed to IMCOM G-9 each quarter. The bill will be paid centrally by IMCOM G-9 initially;
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Section 5
then each garrison scheduled for renewal in that quarter will receive an invoice for their
specific costs. Garrisons should budget an amount equal to the invoice they received in
FY13 for their maintenance costs. Clocks are not part of the centrally managed life
cycle and purchase is the responsibility of the garrison. Those garrisons choosing to
implement Version 550 of TLMS are responsible for the purchase of the SQL software
and user licenses. The annual maintenance fees for clocks are set by Ceridian (first
year is warranty). For specific information on your fees contact, Ms. Nena Albisu, IMIMS, DSN 450-0026 or COM (210) 466-0026, e-mail: [email protected].
b. Training.
(1) FMBS: There will not be scheduled refresher/upgrade training for FMBS in
FY14. Should installations need training they must first coordinate with their respective
Regional FMBS expert and if the need is not met, contact [email protected].
(2) RecTrac: Version 10.3 is the standard for FY14. The IMIM-C Customer
Support Teams are available to train garrison personnel as needed. Contact Mr.
Quinlan Thigpen, IMIM-C, DSN 450-0504 or COM (210) 466-0504, e-mail:
[email protected] to establish the training session.
(3) Golf Trac: Version 10.3 is the standard for FY14. The IMIM-C Customer
Support Teams are available to train garrison personnel as needed. Contact Mr.
Quinlan Thigpen, IMIM-C, DSN 450-0504 or COM (210) 466-0504, e-mail:
[email protected] to establish the training session.
(4) Child and Youth Management Systems (CYMS): Version 10.3 is the
standard. The IMIM-S Customer Support Teams are available to train garrison
personnel as needed. Contact Ms. Nena Albisu, IMIM-S, DSN 450-0026 or COM (210)
466-0026, e-mail: [email protected] to establish the training session.
c. Connectivity: The FMWRC MIS ASP systems rely on dedicated connectivity and
Internet access. NETCOM has established three VLANs for MWR systems traffic on
the NIPR Net. They are Mission Systems VLAN, Non-Franchised User VLAN, and the
Business VLAN. Specific guidance on what is to be in each VLAN was provided in
FY13. Garrison can get a copy of the guidance by contacting the
[email protected]. For connectivity requirements outside of these VLANs, the
garrison must coordinate with their respective Network Enterprise Center NEC to
ensure that connectivity requirements are identified and prioritized.
d. Life Cycle/Upgrades: Upgrades not included with the MWR MIS, sustainment
includes Office Automation, E-mail, and Internet access. The central funding and
fielding operations only provides upgrades or life cycle of those items fielded to the
installation by IMCOM G-9 in support of the MWR MIS. The life cycle plan does not
include any garrison purchased systems. Garrisons that plan to expand operations or
add new activities that will include a Point of Sales or Check-in station for
RecTrac/GolfTrac/CYMS should contact the point of contact listed above. In
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Section 5
accordance with Command, Control, Communications, Computers, and Information
Management (C4IM) Services List, lifecycle hardware replacement is a mission funded
requirement. All NAFIs to whom this operating guidance is addressed are responsible
for funding life cycle hardware replacement either through MWR APF (UFM process) or
direct APF, as applicable. Each Garrison Information Services Officer should
coordinate with their Network Enterprise Center (NEC) to ensure that their requirements
are identified in the installation Information Technology consolidated buy which happens
twice a year. Additionally, funding of at least $2,500 per quarter, using program code
RI-MWR Information Technology Services for the ISO office, should be established to
support automation systems repair. The life cycle/upgrade representative for
Rectrac/Golftrac/CYMS is: Ms. Nena Albisu, IMIM-S, DSN 450-0026 or COM (210)
466-0026, e-mail: [email protected].
35. NONAPPROPRIATED FUND (NAF) INTEGRATED FINANCIAL MANAGEMENT
SYSTEM (NIFMS): (POC Bruce Jones, IMWR G9, DSN 450-1462 OR COM 466-1462,
email: [email protected]).
Progress continues toward an enterprise suite of applications for administering NAF
processes; the implementation of the NAF Integrated Financial Management System
(NIFMS). The Human Resources components of the ERP will be implemented after the
NIFMS is in place. Financing plans for acquisition and installation are being developed,
and will be presented to the MWR Board of Directors upon completion.
36. FAMILY AND MWR DELIVERY SYSTEM (FMWR-DS): (POC is Sandy
Nordenhold, IMWR-CR, DSN 312-450-1358 or COM (210) 466-1358, e-mail:
[email protected]).
a. FMWR-DS is a package of strategies and designed processes to foster delivery
of integrated, customer focused programs tailored to meet each garrisons unique
needs. FMWR-DS supports the mission through identifying and leveraging resources
enabling garrisons to meet customer needs, supporting the mission, and making
performance management culture work. FMWR-DS, particularly during difficult financial
times, is an excellent assessment tool to ensure deliverables are indeed demand
driven, facility utilization is maximized, activities and services are executed in the most
efficient manner, on/off post resources are identified/utilized, etc.
b. Each garrison will establish a FMWR-DS programming team (authorization and
requirement for a core team of programmers was established by NETCALL 2007-40).
The team composition and numbers should be representative of the individual
garrison’s functional programs. Ad-hoc team members from other program areas, e.g.
CYSS, ACS, Marketing, will be made available to support the FMWR-DS process.
c. The DFMWR has responsibility to establish, maintain and lead the programming
team.
50
Section 5
(1) The ad-hoc team may consist of personnel whose salaries are funded
through APF/UFM. However, these APF/UFM funded personnel are not authorized to
directly support revenue producing (Category C) programs, facilities, or any resale
activity within Category A or B programs. This does not include those programs or
activities that charge only nominal user fees to recoup NAF expenses.
(2) Pure NAF ad-hoc team members may support revenue producing (Category
C) programs, facilities, or any resale activity. However, if this is a non garrison-wide
event, their costs are to be charged directly to the supported Category C or resale
activity/department.
(3) Core team labor for directed FMWR-DS program/events that are
garrison-wide such as concerts, talent shows, road rally, etc. will be charged to Program
Code, JN – Recreation Program Team. In addition, costs incurred for planning and
developing programs, but not implementing a program, will be captured under the
program team code, JN.
(4) Garrison-wide Recreation Programs/Events - Revenue generated or
expenses incurred by conducting garrison-wide FMWR-DS programs/events other than
FMWR-DS team costs are to be charged to the garrison-wide recreation Program Code,
JQ – Installation wide Recreation Events. In FY14, the Installation wide Recreational
Events program (JQ), should budget as a goal, a 3 - 5% positive net income before
depreciation (NIBD). The NIBD measure will be calculated based on the summary of all
operating departments.
(5) Where there are two or more MWR activities sponsoring a specific program
the income and operating expenses are shared between the MWR Activities. For
example, Program JE (Outdoor Recreation Program General) sponsoring a hiking trip
and the Program KG (Community Club) provided a country style barbecue and dance.
Program KG would assume the cost and revenue from the food and beverages served
and Program JE would garner the income and cost for the other portions of the
program.
d. Supplemental Information:
(1) Programmer(s) will have the primary responsibility for planning of programs,
e.g., special events, classes, tournaments, field days, etc., and will identify and conduct
directed Family and MWR programs for the military community. FMWR-DS team will be
responsible for ascertaining market needs, developing programs to meet customer’s
needs, preparing cost analyses, pricing, promotions, and determining the best method
to deliver/conduct the program(s). Programmer(s) will also register participants in
RecTrac, collect feedback and evaluate customer satisfaction.
(2) APF support is not authorized for use in or to support resale and/or revenueproducing activities, regardless of the category or program. The DoDI 1015.10 defines
51
Section 5
resale as the “acquisition and resale of goods and services by MWR programs or
concessionaires.” The definition does not cover those activities that only charge
nominal user fees or participate in minor incidental resale activities to recoup NAF
expenses.
(3) RecTrac is the standard system to record all recreation programs and special
or garrison wide events.
37. LIBRARY SERVICES AND GENERAL LIBRARY INFORMATION SYSTEM
(GLIS): (POC is Barbara Christine, IMWR-CR, DSN 312-450-1351 or COM 210-4661351, email: [email protected]).
(Libraries are Category A activities supporting readiness and the military mission;
professional military and technical education and training; personal and technical skill
development; quality of life, whether at home station, deployed or assigned to remote
locations; voluntary education, lifelong learning; family support; transition and career
assistance; relocation assistance; and leisure needs of the military community.
Category A activities are supported primarily with APF through the UFM process, under
program code HA, Libraries. The use of NAF is limited to specific instances where APF
support is prohibited by law or where the use of NAF is essential for the operation of the
facility or program.
NAF copiers, printers, scanners, and facsimile machines. User fees for this
equipment and classes with contracted instruction will be conducted at a 3 – 5% profit
above related expenses and recorded in RecTrac to department code G1. Fees for
Fund owned equipment will be recorded under GLAC 501, Service/Recreation Activity
Income. Fees for Fund leased equipment will be recorded under GLAC 502,
Concessionaire Commission Income, or, 504, Rental and Usage Income, depending
upon the terms of the contract.
On post libraries operate using the General Library Information System (GLIS) which
facilitates automated services including book loans/returns, book reserves, and access
to a variety of electronic databases supporting research, life-long learning, do-it-yourself
projects, and child education geared towards elementary and secondary school
curriculums. Outreach services are provided through partnerships with other MWR
activities, and for Families in outlying communities, through GLIS web based services
and the “My Library” operation on Army Knowledge Online.
In addition to Family outreach and on post library support, the Army’s GLIS program
also offers virtual library services to expeditionary forces. These services include the
ability to borrow material from GLIS libraries and to access full text magazines and
newspapers, eBooks, downloadable audio books, practice tests for college entrance
exams and the Armed Services Vocational Aptitude Battery (ASVAB), automotive repair
manuals, college research material for classes, exams, and research papers.
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Section 5
38. SPORTS, FITNESS, AND AQUATICS: (POC is Darrell Manuel, IMWR-CR, DSN,
312-450-1323 or COM (210) 466-1323, email: [email protected]).
Physical fitness, Soldier/Unit Sports, and Aquatics are Category A programs funded
primarily with APF/UFM. The use of NAF is limited to specific instances where APF
support is prohibited by law or where the use of NAF is essential for the operation of a
facility or program. Programs are structured to maximize Soldier physical readiness,
mental well-being and fitness resiliency. Garrisons will ensure sports, fitness and
aquatics activity and personnel costs are recorded in the correct program codes.
a. Program Code HB, Physical Fitness Facilities is used to report activities within
dedicated facilities and surrounding resources designed, equipped, and staffed to
support Soldier fitness (directed or self-directed). Classes with contracted instruction will
be conducted at a 3 – 5% profit above related expenses. Do not report sports program
activities in program code HB, use program code HH, Sports/Athletics, or JA, Sports
(above intramural). Fitness Centers are one of the most highly utilized facilities on a
Garrison. Daily foot traffic exceeds all other MWR programs. FMWR-DS Key Result
Area #2, “Maximize Use of Facilities” ensures facility space is optimized, whether for
direct programming, marketing, income generation, etc.
b. Program Code HJ, Aquatics Training is a Category A program established to
report facilities providing military aquatics, combat training, Soldier physical readiness
training, and Wounded Warrior rehabilitation. Aquatics Training enhances Soldier
physical readiness and improves swimming ability and confidence. Classes with
contracted instruction, e.g., learn to swim, will be conducted at a 3 – 5% profit above
related expenses.
c. Program Code JF, Recreational Swimming Pools is a Category B program used
for reporting recreational aquatic facilities and associated activities. In FY14 each
garrison Recreational Swimming program (JF) is required to budget at a 3 - 5% positive
net income before depreciation (NIBD). The NIBD measure will be calculated based on
the summary of all operating departments. See IMCOM FY14 Annual Command
Guidance regarding implementation of Installation Management Reforms (IMR) Phase 1
Guidance.
d. Program code LA, Aquatic Centers are Category C aquatic facilities that include
indoor and outdoor commercial grade water theme parks. In FY14, each garrison
Aquatic Center program (LA), should budget as a goal, a 3 - 5% positive net income
before depreciation (NIBD). The NIBD measure will be calculated based on the
summary of all operating departments.
e. Program Code: HH Sports/Athletics (directed and self-directed) is a Category A
program providing opportunities for Soldier/Unit intramural athletics.
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Section 5
f. Program Code: JA Sports is a Category B program for conduct of sports
programs above the unit level program (e.g., Varsity Sports Team, Post Team, Army
Ten Miler Team).
g. The Army Sports Program Battalion Championship described in IMCOM EXORD
075- is a mission commander program not sponsored by MWR. Senior commander(s)
will fund all Army Sports Program Battalion Championship costs associated with
conduct of the program using OMA/OMAR (e.g., travel, official fees, uniforms, and
facility or field maintenance and repair) from APF funds provided to support their military
mission. Garrison support of this program with APF or NAF will be 100% reimbursed by
the mission commander under a Memorandum of Agreement established prior to
provision of any garrison support of this program.
39. CONSOLIDATED FITNESS EQUIPMENT PROCUREMENT: (POC is Marlon
Martin, IMWR-CR, DSN 312-450-1347 or COM 210-466-1347, e-mail:
[email protected])
a. IMCOM G-9 has negotiated NAF contracts for specific cardiovascular, strength,
and functional equipment. These centralized contracts provide additional volume price
reductions and stipulated service delivery efficiencies over and above those available to
individual garrisons ordering equipment independently. Blanket Purchase Agreements
(BPAs) are being developed for garrison/regional use for a number of items not covered
under the central contracts.
b. Cardiovascular equipment purchased via the centralized purchase program must
be documented in the Capital Replacement Tool (CRT) found within Army Community
Recreation Reports On-line (ACRRO). New &/or replacement equipment will not be
considered if the tool is not up to date. Each “on hand” piece of cardiovascular
equipment must be identified via individual line item, annotating serial number, install
date, and miles &/or hours for treadmills, upright/recumbent bikes, ellipticals and
adaptive motion trainers.
c. Centralized management and standardization of purchases and service delivery
methodology are critical aspects of IMCOM’s drive to uniform levels of service across
the Army. The following guidance applies to all purchases of fitness equipment covered
by the Centralized Procurement and mandated by standard:
(1) Strength Equipment: Specific equipment required by the Army’s MWR
Baseline Standards for Physical Fitness facilities will be purchased using NAF contract
NAFBA1-13-D-0007 (Nautilus) and NAFBA1-13-D-0006 (Life Fitness/Hammer Strength
plate loaded, free weights, and functional equipment). No installation will purchase like
(but different branded) strength equipment included in the central NAF contracts and
required by the baseline standards. IMCOM G-9 will place delivery orders against these
contracts every 12-18 months or as dictated by available funding. Additional delivery
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Section 5
orders may be placed by IMCOM garrisons to meet bona fide out of cycle requirements,
e.g., new construction.
(2) Cardiovascular Equipment: Specific equipment required by the Army’s MWR
Baseline Standards for Physical Fitness Facilities will be purchased using contracts
NAFBA1-11-D-006 (Life Fitness Treadmills and Ellipticals), NAFBA1-11-D-0007
(PRECOR Ellipticals, Upright & Recumbent Bikes, Adaptive Motion Trainers) and
NAFBA1-11-D-0008 (Sampson Partners Matrix Live Strong indoor cycles) NAFBA1-13D-0010 (Concept2 Model D Indoor Rower with PM3), NAFBA1-13-D-0009 (Sampson
Partners Stairmaster Step Mill), NAFBA1-13-D-0008 (Heart Rate Inc, Versa Climber
Model CL 108 SM), NAFBA1-13-D-0006 (Life Fitness Jacobs Ladder, Functional
Fitness Package). No installation will purchase like (but different branded)
cardiovascular equipment included in the central NAF contracts and required by the
baseline standards. IMCOM G-9 will place delivery orders against these contracts
every 12-18 months or as dictated by available funding. Additional delivery orders may
be placed by IMCOM garrisons to meet bona fide out of cycle requirements, e.g., new
construction.
(3) Funding: Fitness equipment will be centrally funded. However, in order to
meet requirements of generally accepted accounting principles, equipment must be paid
for by the garrison in order to add it to sensitive item inventories. Because of this
requirement, HQ, IMCOM G-9 will transfer funds to the garrison upon receipt of the
receiving report. NFS will then pay for the equipment from funds transferred. This
process will be accomplished automatically without further action from the garrisons.
(4) General instructions for centrally purchased Equipment under the IMCOM
Bulk Purchase Program:
(a) Upon placement of the order, the vendor will coordinate delivery date & time
with the garrison POC. Upon receipt of property, the garrison POC will complete
DD250 (receiving report) for cardiovascular equipment and DA 4067-1 (order for
supplies or services) for strength equipment within 3 days of receipt, providing copies to
the NAF Supply/Property Book Officer (PBO), as well as the Region Recreation
Program Manager and IMCOM G-9 Contracting Officers Representative (COR). The
COR will process the receiving reports. All property purchased under the terms of these
contracts will be recorded on the NAF sensitive item inventory and insured under RIMP.
Funding process articulated in item #3 above cannot begin until documentation of
receipt has been received by the IMCOM G9 COR.
(b) Maintenance and repair of equipment under warranty – the serial number of
the unit must be provided when requesting a service work order. The primary POC for
each contract follows:
LIFE FITNESS
10601 W. Belmont Avenue
Franklin Park, IL 60131
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Program Manager for Contract:
Pat Odell, Director, Government Sales
Phone: 301-862-5363, Fax: 301-862-5454
E-mail: [email protected]
Equipment: Treadmill, Elliptical, plate loaded & free weight strength
M&R support; Call: 800-494-6344, press option #3
PRECOR INCORPORATED
20031 142nd Avenue NE
Woodinville, WA 98072-4002
Frank Palmer, Gov’t Sales Manager
Phone: 817-429-2407, Fax: 817-561-2564
Equipment: Elliptical, upright and recumbent bikes, adaptive motion trainer
M&R support; Call: 888-665-4404, technical support
NAUTILUS GSA (Med-Fit Systems Inc)
709 Powerhouse Rd.
Independence, VA 24348
Bruce Kaplan, Director of Sales
Phone: 760-476-1022
Equipment: selectorized strength
Tactical Fitness GSA (Sampson Partners)
PO BOX 1389
6465 Denbarton Dr
Hudson, OH 44236
Dave Willman, Gov’t Sales Manager
Phone: 1-800-785-9073 Ext #3
Equipment: indoor group cycle, step mill
Heart Rate Inc (Versa Climber)
1411 E. Wilshire Ave
Santa Ana, CA 92705
Kirsten Martin, Gov’t Sales Manager
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Phone: 1-800-237-2271 Ext #224
Equipment: versa climber
M&R support; Call: 800-237-2271 Ext #226
Concept2
105A Industrial Park Dr
Morrisville, VT 05661-8532
Tracy Desrocher, Gov’t Sales Manager
Phone: 877-887-8014
Equipment: Indoor rower
(5) Contract Requirements:
(a) Program Management. The designated garrison POC is responsible for
coordination with the Contracting Officer and/or IMCOM G-9 COR on any issue related
to the successful performance of the contract, including logistical and/or warranty
issues.
(b) Maintenance and Repairs. Contractors have a 48 hour response time for
equipment under warranty and installation of parts will be completed within three (3)
calendar days after vendor notification.
(c) Contractor Logistical Support. Contract requires the vendor provide inside
delivery and set-up within CONUS and setup OCONUS. Most deliveries are performed
by qualified subcontractors. Delivery and installation shall be supervised by a manager
or assistant manager. Off loading of equipment is the responsibility of the vendor.
Unannounced deliveries may be refused and rescheduled for up to three business days.
Any issue with a subcontractor must be reported to the contract vendor POC and the
IMCOM G-9 COR.
(d) Training. Contractor will provide both user and service training at time of
install. Additional training tools (DVD’s, Websites, etc.) are typically provided by the
vendor and are valuable education tools, whether as a refresher or tutorial for incoming
staff.
(6) Contracting Officer: Diane Benedict, IMCOM G-9 NAF Contracting
Directorate (IMWR-NCA), DSN 312-450-1447 or COM (210) 466-1447, DSN 312-4501447; e-mail: [email protected].
(7) Contracting Officer’s Representative: Marlon Martin, Program Manager,
Soldier & Community Recreation, DSN 312-450-1347 or COM 210-466-1347, e-mail:
[email protected].
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40. RECREATION CENTERS: (POC is Sandy Nordenhold, IMWR-CR, DSN 312-4501358 or COM (210) 466-1358, email: [email protected]).
Program Code HC Recreation Centers are Category A activities delivering a full
range of social, educational, cultural, and recreational opportunities to the military
community to promote mental and physical fitness. Installation Recreation Centers
provide a single location for recreation and leisure activities/facilities, such as special
events, meeting rooms, internet cafes, online gaming, big screen TV/DVD viewing,
board games, and chess, darts, poker, billiards and food and beverage operations.
Recreation Centers have the ability to deliver a variety of organized programs, such as
cooking, languages, tours, tournaments, leagues, and unit or family events. The facility
is an ideal location for the BOSS lounge/office and is primed for partnerships with all
MWR activities. Classes with contracted instruction will be conducted at a 3 – 5% profit
above related expenses.
41. BETTER OPPORTUNITIES FOR SINGLE SOLDIERS (BOSS): (POC is Casey
Hudson, IMWR-CR, COM (210) 466-1327, DSN 312-450-1327 email:
[email protected]).
a. Program Code QD was renamed to BOSS in the FY10 IMCOM G-9 Program
Operating Guidance. BOSS is a Category A MWR activity, supporting single Soldier
member concerns such as morale, living environment, personal growth, and life skill
development. BOSS has three primary program components, or pillars; they are:
Quality of Life, Community Service, and Recreation and Leisure.
b. The APF support provided via the UFM process is to be reported in accordance
with the UFM accounting procedures for Department Code GL. Department Code 9F is
to be used for BOSS NAF activity. Any revenue in the BOSS program, for example
GLAC 503 – Special Events Income or GLAC 553 – Commercial Sponsorship Income,
is intended for the benefit of the Single Soldier. Revenue generated by the BOSS
program during a given fiscal year will be made available to the program until executed
in accordance with the BOSS budget plan. The BOSS treasurer and MWR BOSS
Advisor will compile budget information. Prior to submission, the BOSS president and
the MWR BOSS Advisor will conduct a final review. Once approved, the BOSS
program budget will be submitted as part of the garrison’s total MWR program
submission.
c. The BOSS executive council will recommend approval of all procurement
requests and must be documented in monthly meeting minutes. A copy of the meeting
minutes with the recommended funds approval voted on by the BOSS executive council
and associated Soldier representatives at the meeting must be included in the detail of
any purchase and/or procurement made for garrison BOSS program. All requests must
be forwarded to the MWR Advisor for processing of final approval and signature. At a
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minimum, meeting minutes used for the purposes of communicating the BOSS
executive council recommended approval for the expenditure of garrison BOSS funds
must be signed by the BOSS President, BOSS Treasurer, and BOSS Senior Military
Advisor. The BOSS executive council must be provided full access to all current and
historical non-personnel AOB information. Soldiers will not sign procurement
documents.
Frequently asked question (FAQ) from BOSS managers and participants:
Question: "We are developing next year's NAF Annual Operating Budget (AOB)
input and my Financial Management Division Chief tells me I cannot plan a dinner and
dance for participants in November because there is not enough NAF funding available
for BOSS. However, I know we earned at least $5,000 during the year and I have spent
only about $3,500 through September, so, where does the balance of the money go,
and why can't I plan to use the unspent amount ($1,500) in the next fiscal year?"
Answer (two parts): First, accounting for Army NAF follows the Generally Accepted
Accounting Principles (GAAP). At the fiscal year end (30 September), NAF income and
expense balances are moved to retained earnings on the Balance Sheet. This is a
standard bookkeeping entry that does not affect the cash in the bank. On 1 October,
the opening income and expense balances on the Income Statement are set back to
zero. This is why we hear, "at the end of each fiscal year all BOSS income and
expenses lose their identity."
Second, MWR BOSS program managers, through the FMD, provide input using the
Annual Operating Budget (AOB) and Capital Purchases and Minor Construction
(CPMC) budget process, then make overall funding decisions based on the total
resources available. To compete for NAF funding in the new fiscal year (FY), the MWR
BOSS programmer needs to develop a "Sub Ledger" to track the on-going financial
transactions of the various BOSS activities (ask for assistance from the FMD for setting
up and maintaining a "Sub Ledger" record). The Sub Ledger will aid in determining
what activities were most financially successful, making it easier to budget future
activities, and will also track funds swept at the end of the FY. The sub ledger record
should be reconciled monthly with the MWR fund's BOSS income statement
(Department Code 9F).
Note that in accordance with HQ IMCOM guidance; IMCOM garrison MWR BOSS
program managers will maintain the described sub ledgers. In addition, IMCOM
garrisons will ensure that funds are available for use by BOSS in instances where
BOSS income generating activities/events occur in one fiscal year, but the expenditure
is planned for/ budgeted to occur in the next fiscal year.
Finally, the best way to maintain and make use of BOSS NAFs is to strive for a
realistic/detailed budget coupled with on target budget execution. Rather than
requesting that BOSS NAFs be “fenced”, think in terms of planning, budgeting and
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executing your budgeted activities. Remember; “Hope is not a method” and that there
is no substitute for good planning and budget execution.
42. WARRIOR ZONES: (POC is Casey Hudson, IMWR-CR COM (210) 466-1327,
DSN 312-450-1327, email: [email protected]).
a. Program Code WZ, Warrior Zone, is a Category B multi-purpose MWR facility
where Soldiers can socialize and participate in individual and competitive activities. The
authority for Warrior Zones is based on the establishment of Service Member TechnoActivity Centers (Techno Centers) as a Morale, Welfare and Recreation Program by the
Department of Defense in November 2009. Warrior Zones most closely resemble
Recreation Centers, but their focus on technology and Soldier only patronage
differentiates itself from the broader, more general approach to Recreation Centers.
b. WZ primary mission is to provide, no cost Soldier recreational and competitive
activities using state-of-the-art platforms (arcade, audio, console, handheld, online
gaming, and PC) for a variety of genres (action, adventure, role playing, simulation,
sports, computer gaming, tournaments and strategy). Services may include fee-based
activities for tournaments and special events, as well as food and beverage. WZ may
also include state of the art sound and lighting for commercial, high tech entertainment
and sporting events, Wi-Fi access, special events, social activities, and meeting space.
The focus on state of the art entertainment and gaming differentiates the program from
Category A Recreation Centers. While targeted at junior enlisted personnel, the center
should be configured to accommodate diverse services and designed with sufficient
flexibility to allow modifications based on changing technology. WZ’s are prime
locations for BOSS offices. Food and beverage elements are Category C activities and
should be recorded in department codes 01 or 14 as appropriate. Slot machines are not
permitted. Patronage is restricted to military personnel and their accompanied guests,
18 years of age and older.
c. Consistent with DoD Instruction (DoDI) 1015.10, Category B activities have a
limited ability to generate revenues. Consequently, Warrior Zones are authorized
APF/UFM IAW the guidance in AR215-1 for Category B programs.
43. COMMUNITY ACTIVITIES CENTER (CAC): (POC is Sandy Nordenhold,
IMWR-CR, DSN 312-450-1358 or COM (210) 466-1358, email:
[email protected]).
CACs are designed to house multiple MWR programs within the same physical
facility, capturing cost savings/avoidances via shared administrative services while
benefiting from expanded foot traffic. Within the facility, each program’s funding
authorization, budgeting and reporting is independent, treating each program as a
stand-alone operation. While the initial CAC concept primarily focused on the
integration of recreation centers, outdoor recreation programs, and arts and crafts
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Section 5
centers which are all Category A or B programs, the concept has expanded to include
some Category C programs. Inclusion of Category C programs does meet the intent of
the CAC concept but the inclusion of these types of programs requires management to
ensure funding authorizations are not violated. Management is reminded that the CAC
is not a separate MWR program but refers to the facility. The multiple programs
colocated within a CAC must use its respective program code for all financial reporting,
e.g., Recreation Center (HC), Arts and Crafts (JB), Leisure Travel (KD). There is no
program code for a CAC.
44. LEISURE TRAVEL SERVICES (LTS): (Jean Neal, IMWR-CR, DSN 450-1350 or
COM 210-466-1350, email: [email protected] ).
a. Program Code LS – Commercial Travel is no longer a valid program code based
on a change to the DoDI 1015.10, 6 Jul 09. All Leisure Travel Services revenues
should be coded under Program Code KD.
b. Program Code, KD - Leisure Travel Services is a Category B activity and is used
to report financial activity generated by traditional services such as arranged group
tours regardless of individual components of the activity, hotel reservations, drive
package tour arrangements, tickets to attractions, tour service/handling fee income,
scenic rail arrangements, as well as vacation travel arrangements that are incidental to
the LTS operation, example.g., cruises, package vacations, and specific air travel
arrangements made in conjunction with vacation packages bookings.
c. As a reminder, ensure that only the mark-up amount is recorded for the
consignment ticket(s) sold and not the entire ticket price, using GLAC 550 –
Consignment Income.
d. Commercial Travel Contracts: The CONUS garrison MWR activities that
currently contract to provide on post leisure travel offices are urged to evaluate their
future need for contracted leisure commercial travel services. Morale, Welfare and
Recreation managers should review volume of sales handled by the contractor,
including the cost of providing facilities and utilities to the contractor, the availability of
off post agencies and online web sites, compared with current concession fees paid to
the MWR NAFI. Recent data indicates more than 60% of Soldiers acquire their airline
travel arrangements either online or from other off post sources. It has been proven
that on-base LTS offices are capable of providing key non air services, for example,
cruises, vacation packages, and lodging reservations, at less cost to the Soldier and
with substantially greater net income to the NAFI than from using commercial travel
offices. Where a NAFI has contracted commercial travel services from which contracts
fees are derived, such fees will be recorded using Program Code KD and GLAC 541
(Commercial Travel Office Commission Income) and Department Code B7 (Tours and
Travel Services).
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e. Baseline Recreation Standards cite a responsibility for LTS offices to assist
patrons in booking their own air travel arrangements. The standards were created with
the current circumstances in mind, and with an assumption that competing financial
factors would eventually price commercial travel contractors off military garrisons. For
FY14, FMWR program and financial managers should plan and budget for an end to
Commercial Travel Contracts: LTS offices that have not yet done so should initiate
cruise sales programs. As revenues increase, NAFIs should seek to recruit and employ
qualified travel agents to support sale of cruises and other non-air services with full
commission going to the LTS office. Current LTS managers and staff should obtain
certifications that will qualify them to provide non air travel services which will increase
NAF earnings.
f. Equipment: Garrison LTS offices which have not yet done so, should budget to
convert printing of tickets and vouchers to a Laser Printer. The Boca ticket printers will
continue to play a significant back-up role and as the primary resource to ticket local
high-volume FMWR sponsored events. The laser printers will produce vouchers and
tickets with most input entered thru a central export file provided by IMCOM G9,
resulting in significant labor productivity savings and a superior, more professional
appearing product for the customer. The process will also support printing of General
Admission tickets on demand, thereby saving garrisons the cost of acquiring pre-printed
tickets from outside vendors for special ticketed local events. The Army, Navy, and
Marine Corps anticipate conversion of major national ticket suppliers from “hard” tickets
maintained in inventory, to e-tickets produced via a link to the vendor’s commercial
website(s) thru interface with RecTrac Version 10.3, using the Military Ticket Program.
If problems are encountered connecting to the vendor’s on-line site, a necessary
requirement for on-line ticketing, contact the IMCOM G6 Help Desk. The intent is to
eventually eliminate one hundred percent of pre-printed ticket stock, thereby eliminating
the requirement to conduct extensive monthly inventories of all tickets.
g. See IMCOM FY14 Annual Command Guidance regarding implementation of
Installation Management Reforms (IMR) Phase 1 Guidance.
h. In FY14, each garrison Leisure Travel Program (KD), should budget as a goal, a
3 - 5% positive net income before depreciation (NIBD). The NIBD measure will be
calculated based on the summary of all operating departments.
45. OUTDOOR RECREATION. (POC is Mr. John O’Sullivan, IMWR-CR, DSN 312450-1367 or COM 210-466-1367, e-mail: [email protected].)
The purpose of the program operating guidance for Outdoor Recreation (ODR)
programs is to ensure all ODR programs report in a manner reflective of DOD and Army
policy.
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a. The Outdoor Recreation (ODR) program is diverse and may include several
program elements and categorizations. The overall ODR organization will involve
programs, facilities and financial management in some combination of the following:
(1) Category A: (HF) Parks & Picnic Areas
(2) Category B: (JE) General Outdoor Recreation; (JK) Small RV
Parks/Campgrounds (<100 spaces); (KB) Marinas without Private Berthing; (KC)
Equipment Checkout Program; (KJ) Stables without Private Stalls.
(3) Category C: (KK) Large RV Parks and Campgrounds; (LA) Aquatic Centers;
(LF) Recreational Lodging; (LG) Marinas with Private Berthing; (LH) Skating Rinks (Ice
or Roller) Free Standing; (LK) Stables with Private Boarding Stalls; (LL) Rod & Gun;
(LM) Parachute/Skydiving; (LP) Flying; (LW) Recreational Equipment Rental/Sales.
b. Warrior Adventure Quest (WAQ).
(1) WAQ is centrally funded through IMCOM G-9.
(2) Funding requirements to support the WAQ program are communicated
between the G-9 and the garrison WAQ program mangers (usually the Outdoor
Recreation Director). The garrison ODR director coordinates program delivery with
garrison and military unit leadership. Program requirements are based on estimates of
platoon-sized elements (30 Soldiers) scheduled in the RESET or TRAIN/READY force
pools of the Army Force Generation (ARFORGEN) cycle. WAQ funding is $2,400.00
per platoon for a one-day adventure activity.
(3) Generally, 50% of identified requirements are pre-funded and forwarded to
garrisons one to six months prior to program implementation. Remaining balances are
transferred when initial funding has been executed or otherwise obligated.
(4) Funds are transferred from IMCOM G-9 and received by the Regions and
Garrisons as GLAC 276 (deferred income - Special MOA – UFM).
(5) Incurred WAQ program expenses are recorded in the appropriate expense
accounts section within program JE (Outdoor Recreation Program General), department
GF (APF Support – Expanded Operations).
(6) GLAC 276 account funds are transferred to JE GF (in amounts equal to
depicted expenses) and recorded as:
GLAC 563, UFM Income – Special - Pay
GLAC 564, UFM Income – Special - Non Payroll
(7) It is expected that aggregate expenses reported in JE GF will be fully off-set
by funds provided to the GLAC 276 account, maintaining a zero-balance by end of year.
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Garrison FMs will coordinate with the WAQ program manager to ensure WAQ funds,
prefunded for program support, are properly documented as obligations that are carried
into the next fiscal year for program execution.
c. Waterfront Operations, activities associated with lake fronts, river and ocean
beaches, are authorized to be reported using Department Code 50 – Waterfront
Operations, under Outdoor Recreation program codes:
(1) HF – Parks & Picnic Areas (Category A).
(2) JE – Outdoor Recreation Program General (Category B)
(3) JK - Small Travel Camps/Campgrounds (Category B)
d. Aquatic Centers/pools will continue to report under Program Code LA – Aquatic
Centers (Category C) using the department codes that currently exist.
e. Sport Shooting facility operations are reported under Program Code LL – Rod
and Gun (Category C). Non-facility-based Rod and Gun-type activities may be reported
under JE using an appropriate department code such as 44 (Instruction Fees), 55 (Rod
and Gun Skeet/Trap Shooting), 59 (Hunting), 5C (Fishing), etc.
f. Equipment Checkout: See AR 215, Chapter 8-25, Para b (5), for defined
differences between equipment checkout (Category B) and equipment rental (Category
C). Note that Department 60 (equipment issue) can be used to identify/report Category
B program support elements within outdoor recreation in program codes JE or KC.
g. Travel Camp/RV/Campground Definitions: See AR-215-1 (8-25, Para e) for
descriptions of small and large RV campgrounds. Camp space refers to designated
campsite, RV site, or shelter site (e.g. cabin or cabanas), supported with tent pad, RV
pad, or shelter, parking space (for POV), equipment (e.g. picnic table, BBQ grill, lantern
stand, etc.), and individual utility hook-ups. Utilities are all inclusive electrical, potable
water and sewage (either direct connection or supported with on-grounds dump station).
(1) JK Small Campground (Category B): Has less than 100 camp spaces (as
defined above). A greater number of primitive campsites (don't fully meet "camp space"
definition), or inclusion of shower and washhouse facilities will not otherwise cause a
change in category.
(2) KK Large Campground (Category C): Has 100 or more camp spaces (as
defined above). Grounds, at a minimum, are supported by shower and washhouse
facilities.
(3) In the interim of the next AR 215-1 update, the following guidance is provided.
Added to Chapters 8-25, Para e: (3) Use of volunteer campground hosts is authorized.
Provisions, procedures, and processes, pertaining to volunteers in AR 215-1 (Chapters
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5-13, paragraph m, and Chapters 13-24) and AR 608-1 (Chapters 5-4) apply. Use of
volunteer campground host is a local garrison decision.
h. Stable Operations: The boarding of private mounts for a fee, not to exceed 35%
of available stable space, is authorized under Category B MWR program code (KJ).
When operations support both government and private mounts and the 35% limitation is
exceeded, stables will report Category B government mount related operations in KJ
and will operate/report their private boarding services under the Category C program
code (LK).
i. Marina Operations: The berthing of private boats (not to exceed 35% of available
berths) is authorized to be reported under Category B program code KB. When
operations support berthing for both government and private boats and the 35%
limitation is exceeded, marinas will report Category B government boat related
operations in KB and will operate/report their private berthing services under the
Category C program code (LG).
j. Recreational Lodging. The appropriate Program Code for Category C
Recreational Lodging is LF (Cabins, Cottages and Recreational Guesthouses). One of
two department codes will be used to differentiate the type of recreational lodging facility
being reported:
Department 8C, MWR Accommodations - NEW
Department 87, Recreational Lodging Rooms
(1) In accordance with DoDI 1015.10, Enclosure 5, Paragraph 3, a, (4) (a),
Recreational Lodging is defined as lodging facilities and services, to include camping,
hotel-like lodging, cabins, cottages, trailer and/or recreational vehicle parks, collocated
with military recreational areas to support recreation and where the vast majority of
occupancy is unofficial travelers.
(a) Department 8C (MWR Accommodations) will be used to report operating
revenue/expenses by all Recreational Lodging facilities that are stand-alone or
otherwise “not” collocated with a military recreation area. This applies to the following
Garrison accommodation operations: Aberdeen PG, Fort Greely, Fort Hunter Liggett,
Fort Jackson, Fort McCoy (on-post), Pine Bluff, Pueblo, Redstone, Sierra AD,
Tobyhanna AD, Camp Zama, Tooele AD, as well as non-IMCOM entities per local
guidance.
(b) Department 87 (Recreation Lodging Rooms) will be used to report operating
revenue/expenses by all Recreational Lodging facilities that are collocated with a
military recreation area. Garrisons identified with facilities of this designation are: Fort
AP Hill, Fort Benning (includes Destin), Fort Bragg, Fort Campbell, Fort Drum, Fort
Gordon, Grafenwöhr/Vilseck, Fort Hood, Fort Jackson, Torii Station, Fort Knox, Joint
Base Lewis-McCord,, Fort Leonard Wood, McAlester AAP, Fort McCoy (Pineview),
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Picatinny Arsenal, Fort Polk, Red River AD, Fort Rucker, Fort Sill, Vicenza (Livorno),
and West Point.
(c) Program Code LF will be used for reporting lodging facility operations
colocated with military recreation areas. Garrisons identified with facilities of this
designation are: Fort AP Hill, Fort Benning (includes Destin), Fort Bragg, Fort
Campbell, Fort Drum, Fort Gordon, Grafenwöhr, Fort Hood, Fort Jackson, Torri Station,
Fort Knox, Joint Base Lewis-McChord, Fort Lewis, Fort Leonard Wood, McAlester AAP,
Fort McCoy, Picatinny Arsenal, Fort Polk, Red River AD, Fort Rucker, Fort Sill, Vicenza
(Livorno) and West Point. Operations will report in LF-87.
(2) Occupancy is a key indicator in identifying whether a Recreational Lodging
activity is meeting the demands of their customers. Occupancy percentages should
take into consideration the number of rooms and the number of days per year the facility
is open. Activities shall identify their occupancy benchmark as part of their annual
business plan.
(3) CAT C Recreational Lodging will participate in the Enterprise Buy Program.
The products will be centrally procured against submitted purchase request, versus
purchases made using a government purchase card.
k. Storage Facilities for Personal Property. Two types of storage facilities are
authorized to be operated as Category C MWR operations.
(1) The first type is the providing of vehicle storage facilities for Service member
vehicles (e.g., cars, motorcycles, boats, recreational vehicles, and associated trailers).
(2) The second type is self storage units. However, to operate self storage units
the following conditions must be in place:
(a) Congressional approval is required for self storage facility construction in
CONUS, Alaska and Hawaii to include expansion of existing facilities.
(b) Concurrence of respective AAFES and Regional Directors required for
construction and operation of self-storage facilities by MWR entities.
(3) The following departments will be used for financial reporting of such
operations:
(a) Department 9K (Recreational Vehicle/Vessel Storage Lot): Reporting
revenue and expenses associated with outdoor storage lots for privately owned property
such as vehicles (e.g. RVs, Camp Trailers, Cars, etc.) or vessels (Boats, Boat Trailers,
etc.) in accordance with AR 215-1, 5-11.
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(b) Department 9L (Self Storage Units): Reporting revenue and expenses
associated with approved self storage facilities (units, rooms, containers, etc.) for
privately owned property.
(c) In support of the single manager concept, these department codes may be
used under whatever appropriate program codes under the purview of the program
manager.
(d) Appropriated fund support for these storage activities is restricted to those
described in table D-1, AR 215-1 regardless of the category of program
overseeing/operating the storage facilities.
46. ARTS & CRAFTS PROGRAM: (POC is Sandy Nordenhold, IMWR-CR, DSN 312450-1358 or COM 210-466-1358, email: [email protected]).
a. The Arts and Crafts Program is a Category B MWR activity, providing
educational, self development activities that advance technical knowledge, build life
skills and offer opportunities for creative growth. Activities may be offered in a
dedicated Arts and Crafts facility with tools and equipment set up in a studio
environment, or in other types of recreational facilities on the garrison.
b. Resale services and supplies should parallel skill development programs offered.
Net income from resale items should be maximized and COGS for resale items should
be budgeted realistically. Additional revenue generating opportunities and program
delivery options should be sought and, where feasible, initiated.
c. Structured classes at different skill levels, workshops, demonstrations, and
exhibits should be offered in addition to the open shop, self-directed studio environment.
Classes with contracted instruction will be conducted at a 3 – 5% profit to the NAFI.
Department codes used by Arts and Crafts are; 34-Arts and Crafts Materials, 44Instruction Fees, 91-Woodworking, 92-Photography, 93-Multicrafts, 96-Engraving, 97Screen Print Shop, F1-Miscellaneous, F2-Misc Sales, G1-administration. Department
Code 37-Gift Shop will not be used since department code 34 already includes sales of
finished products.
d. Labor should be charged to the department code where the work is performed. If
an employee works in multiple departments, the labor should be prorated amongst
departments. Expenses for tools and supplies should be charged to the department
where they are used. Managers should budget for awards for local arts and crafts and
photo contests.
e. See IMCOM FY14 Annual Command Guidance regarding implementation of
Installation Management Reforms (IMR) Phase 1 Guidance.
67
Section 5
f. In FY14, each garrison Arts & Crafts Program (JB) should budget as a goal, a 3 5% positive net income before depreciation (NIBD). The NIBD measure will be
calculated based on the summary of all operating departments.
47. AUTOMOTIVE SKILLS PROGRAM: (POC is Sandy Nordenhold, IMWR-CR, DSN
312-450-1358 or COM 210-466-1358, email: [email protected]).
a. The Automotive Skills Program is a Category B MWR activity, providing garage
type facilities, equipment, technical instruction, skilled assistance and problem solving
services. The primary focus of the program is to develop individual skills and provide a
self-help alternative to commercial repair garages. Incidental repair services for a fee
may be done as a resale operation on a space available basis when it does not interfere
with the self-help skills program. Additional revenue generating opportunities and
program delivery options should be sought and, where feasible, initiated. Classes with
contracted instruction will be conducted at a 3 – 5% profit above related expenses.
Structured classes in basic auto repair and maintenance should be offered in addition to
the self directed open shop program. Automotive personnel should make every effort
obtain Automotive Service Excellence (ASE) certification.
b. Standard Department Codes used by Automotive Skills are 64-Equipment
Maintenance and Repair Services, 94-Auto Shop, 35-Auto Parts, 9E-Auto Stripping
Operations, (OCONUS only per AR 215-1, paragraph 8-10b(9)(f), 95-Car Wash
Operations, F1-Miscellaneous, F2-Misc Sales, G1-Administration, GL-APF SupportNormal Operations, GF-APF Support-Expanded Operations, GH-APF Support-Security
and GJ-Emergency Essential Civilian. Department Code 64-Equipment Maintenance
and Repair Services is to be used only for equipment used in Auto Skills program. NAF
fleet vehicles will not be recorded under program code JC unless they are used for
direct support of the Automotive Skills Program, e.g., a tow truck. A common support
program code, e.g., RB, will be used for NAF fleet vehicles. Department Code 39Sports Specialty Pro Shop will not be used by Auto Skills. Use of department
9K-Recreational Vehicle/Vessel Storage Lot, or 9L-Self Storage Units in Auto Skills is
explained in paragraph 47k under Outdoor Recreation.
c. Labor should be charged to the department code where the work is performed. If
an employee works in multiple departments, the labor should be prorated amongst
departments using wage transfers in the Time Labor Management System (TLMS).
Expenses for tools and supplies should be charged to the department where they are
used.
d. A separate Category C automotive service garage may be established (per
guidance in AR 215-1, paragraph 8-10b (18)) if demand exists beyond incidental repair
and maintenance. The AR 215-1 permits authorized patrons to use the Automotive
Skills facility to inspect and perform mechanical work on a vehicle they plan to
purchase. Resale services are offered in support of the auto skills program and prices
should be equal to or less than what is offered outside the garrison. The cost of goods
68
Section 5
sold (COGS) percentage in Automotive Skills facilities which have resale operations will
never exceed 100%, and will be budgeted considering the total cost of all operating
expenses, including labor.
48. ENTERTAINMENT PROGRAM: (POC is Joe Leavell, IMWR-CR, DSN 312-4502017 or COM 210-466-2017, email: [email protected]).
a. The Entertainment Program (JD) is a Category B MWR program providing
performing arts activities. Activities may include music, unit entertainment, theater, and
special events. In FY14, each garrison Entertainment Program (JD) should budget as a
goal, a 3 - 5% positive net income before depreciation (NIBD). The NIBD measure will
be calculated based on the summary of all operating departments. See IMCOM FY14
Annual Command Guidance regarding implementation of Installation Management
Reforms (IMR) Phase 1 Guidance.
b. IMCOM G-9 Entertainment produces diverse musical, unit entertainment
activities, special events, touring shows, talent competitions, and theater entertainment
to Soldiers, Families, Civilians, and Retirees at home and abroad.
(1) Garrison hosting IMCOM Entertainment productions will record all local
program income and expense in the following program and department codes. Refer to
the Community Recreation operating guidance on FMWR-DS for recording
installation-wide events at the program code level.
(a) Hosting the U.S. Army Soldier Show income and expenses will be recorded in
program code JQ, Installation-wide Recreation Events, and department code B3,
Theater.
(b) Garrison level Operation Rising Star program income and expenses will be
recorded in program code JQ, Installation-wide Recreation Events, and department
code B2, Music.
(c) Commercial Entertainment Concert income and expenses will be recorded in
program code JD, Entertainment, and department code 5M, Concerts.
(d) Other IMCOM hosted program income and expenses department codes will
be identified with the entertainment opportunity buy instructions.
(2) The DFMWR has responsibility to identify a point of contact for all Army
Entertainment programs. The point of contact may be the special events coordinator,
community recreation officer, or FMWR-DS team lead.
(a) Garrison POC/Programmer(s) has the primary responsibility for garrison-level
planning of the IMCOM Entertainment program; and is responsible for providing a
marketing plan, a financial projection report, and an after action report with actual
69
Section 5
financial data. The garrison point of contact will coordinate with the IMCOM
Entertainment point of contact to develop the program to meet the customer's needs,
prepare the cost analysis, pricing, promotion, and determining the best method to
conduct and deliver the program(s) or event(s).
(b) Programmer(s) will input program information, including financial data, to the
Army Community Recreation Reports Online (ACRRO) Program Share database within
5 business days of an event.
(3) Garrisons have the primary responsibility for planning and funding
commercial entertainment programs to support Soldier and Family readiness, resiliency,
and reset.
(a) Garrisons will ensure that entertainment presented reflects Army values, and
is consistent with the Army’s STRATCOM messages. All contracts will contain
language as outlined in AR 215-1, para 8-18, Entertainment, Commercial.
(b) Garrisons will be required to budget for 100% of all talent, production, and
local support costs associated with producing commercial entertainment activities.
IMCOM G-9 Entertainment will review and provide oversight for all garrison NAF
entertainment contracts that exceed $75K per event. IMCOM Entertainment will provide
guidance, SME support, entertainment and production equipment to support garrison
commercial entertainment programs. Garrisons will not be charged for use of IMCOM
Entertainment’s production equipment, but will be required to reimburse incidental costs
of providing support (e.g., contractors, fuel, TDY, equipment rental).
(c) IMCOM G-9 Entertainment will continue to work with talent agents, industry
partners, and other agencies to provide viable, low cost entertainment options for
garrison consideration. IMCOM G-9 has negotiated NAF contracts for Entertainment
Promoter Services to support garrison procurement of talent and production services.
These centralized contracts provide additional volume price reductions (best value) and
delivery efficiencies (bulk buy). Commercial Entertainment program activities must
generate a minimum 3-5% NIBD.
49. Army Lodging (POC is Sheryl Cleland, DSN 450-1264 or COM 210-466-1264,
email [email protected])
a. IMWRF and Lodging Fund services and overhead cost allocations: Memoranda
of Agreement (MOA) will be executed to define the specific services and overhead to
be provided between the Morale Welfare and Recreation and Lodging NAFIs. Services
and overhead will not be reimbursed expenses directly funded with appropriated funds
or funded via Unified Funding Management process, and will not, when combined with
funding received from other sources for specific functions, exceed the actual gross
costs incurred by the program providing the service. Where a service or overhead
costs are partially funded with appropriated funds, reimbursements will be on a pro rata
70
Section 5
basis. MOAs will not include reimbursement for Human Resources, accounting or
contracting; these costs will be covered under Headquarters level agreements and
charged back to the Garrison Lodging operations.
b. Comply with the Commanders Guide to Army Installation Standards to use
professional interior designer services when selecting furnishings or equipment for
habitable spaces and the approved Lodging Facility Standards.
www.acsim.army.mil/od/assets/docs/Army_Installation_Design_Standards_21July06.pd
f.
c. Army Lodging program budget and execution will be in accordance with the FY14
IMCOM Annual Command Guidance, as well as supplemental guidance published at
http://www.armymwr.org/travel/lodging/lodging_resources.aspx
71
Section 5
FY14 NAF PROGRAM BUDGET GUIDANCE (MATRICES)
Program
Description
POC
COMMERCIAL SPONSORSHIP/ADVERTISING: Departments
9G
Commercial Sponsorship
[email protected]
Gabriele Drechsel
9H
Advertising
IMWR-MK
DSN 450-1860
COM (210) 466-1860
APF SUPPORT: Departments
GL
Individual Program Managers
Normal Operations
GF
Expanded Operations
GH
Security
GJ
Emergency Essential Civilian
LIBRARIES:
[email protected]
HA
Barbara Christine
Libraries
IMWR-CL
DSN (312) 450-1351 COM (210) 466-1351
SPORTS, FITNESS & AQUATICS:
[email protected]
Darrell Manuel
HB
Physical Fitness Facilities
HH
IMWR-CS
Sprts/Athletics (and /or athletics self-directed)
DSN (312) 450-1323 COM (210) 466-1323
HJ
Aquatics
JA
Sports (above intramual level)
JF
Recreational Swimming Pools
BOSS:
[email protected]
QD
Joanne Geer
BOSS
WZ
IMWR-CC
DSN (312) 450-1345 COM (210) 466-1345
COMMUNITY RECREATION:
[email protected]
HF
Parks and Picnic Areas
John O'Sullivan
JE
Outdoor Recreation Program General
IMWR-CC
JK
Small Travel Camps / Campgrounds
DSN (312) 450-1367 COM (210) 466-1367
KB
Boating without Private Berthing or Resale
KC
Outdoor Recreation Equipment Checkout
KJ
Stables (riding stables without private boarding
KK
Large Travel Camps / Campgrounds
LA
Aquatic Centers (Cat C)
LF
Cabins, Cottages, Recreational Guesthouses
LG
Marinas (with resale or private boat berthing)
LH
Skating rinks (ice or roller) Free Standing
LK
Riding Stables with Private Boarding
LL
Rod and Gun Activities (including skeet and trap)
LM
Parachute / Skydiving
LP
Flying
LV
Other Category C Activities
Recreation Equipment Rental and Sales
LW
HC
Recreation Centers
Sandy Nordenhold
[email protected]
JB
Arts and Crafts
IMWR-CC
Auto Crafts
DSN (312) 450-1358 COM (210) 466-1358
JC
KD
Leisure Travel Services
Dan Yount
[email protected]
IMWR-CC
[email protected]
DSN (312) 450-1349 COM (210) 466-1349/1350
Section 6
FY14 NAF PROGRAM BUDGET GUIDANCE (MATRICES)
Program
Description
POC
CHILD DEVELOPMENT SERVICES (CDS) / SCHOOL-AGE SERVICES (SAS) / YOUTH SERVICES (YS):
Child Development Center Programs
Janet Yamanaka
JG
[email protected]
Child Development Cservices / CYS Base
PC
IMWR-CYS
PD
Family Child Care Programs
DSN 450-1097
COM (210) 466-1097
PG
Outreach - Services and Central Registration
PL
Training & Curriculum Specialists (TACS)
QA
Army Family Covenant (Child)
QB
Army Family Covenant (Youth)
QC
Army Wounded Warrior (Child)
QL
School-Age Services (SAS)
QM
FCC Subsidies
JH
Youth Sports and Fitness
JM
Middle School / Teen Programs
PH
youth Services / CYS Base
PJ
Training & Programming Specialists (TAPS)
Outreach - Programs and Instruction
PM
BUSINESS PROGRAMS:
KA
Bowling (16 lanes or less)
Bill Sewell
[email protected]
LE
Bowling (16 lanes or over)
IMWR-BO
DSN 450-1296
COM (210) 450-1296
LQ
Golf
Michael McCoy
[email protected]
IMWR-BO
DSN 450-1268
COM (210) 466-1268
KE
Officers' Clubs
Brad Puterbaugh
[email protected]
KF
NCO / Enlisted Clubs
IMWR-BO
KG
Community / Consilidated Clubs
DSN 450-1303
COM (210) 466-1303
Food, Beverage, and Entertainment (FBE)
KM
FINANCIAL MANAGEMENT:
RF
Karen M. Strunk
[email protected]
IMWR-FM
DSN 450-1370
COM (210) 450-1370
Section 6
FY14 NAF PROGRAM BUDGET GUIDANCE
9G
Department Code Description
Department
Code
Title
(Use this code for Income/Expenses related to:)
9G
Commercial Commercial Sponsorship revenue is to be reported using GLAC 553 under the department within the program or
Sponsorship programs that put on (deliver) the sponsored event/activity. When the sponsorship money is received in advance of
the event/activity (not within the same month the event/activity is executed), the transaction is recorded using GLAC
267 – Miscellaneous Unearned Income, instead of GLAC 553 – Commercial Sponsorship Income. When the
event/activity is executed, a transaction is recorded that moves the amount originally recorded in GLAC 267 to
GLAC 553 – Commercial Sponsorship Income.
When an event that has a contractual agreement to receive sponsorship money occurs prior to the actual receipt of the
cash, the amount of cash that will eventually be received is recorded as income using GLAC 553 on the day the event
occurs with a contra to a GLAC 140 – Miscellaneous Other Receivables. When the cash is actually received, credit
GLAC 140 on the DAR.
Expenses incurred to obtain commercial sponsorship (i.e., long distance calls, postage, travel to meet with potential
sponsors, etc.) are to be reported in Department Code 9G under Program Code RU – Marketing. Once sponsorship
funds are obtained for a specific program/event, the commercial sponsorship revenue for that specific program/event
will be recorded in the program code that actually carries out (executes) the event/activity. Labor and other expenses
not directly related to obtaining commercial sponsorship (such as training/professional development) are recorded in
Department Code 9G under Program Code RU – Marketing. This applies only to the commercial sponsorship
coordinator.
Expenses incurred due to delivering the event/activity are not commercial sponsorship expenses, nor are they to be
reported using this department or the marketing program code. The expenses are to be reported under the program
code of the program that actually puts on (delivers) the event/activity.
9H
Advertising
Department
Code
Title
9H
Advertising Installation commercial advertising revenue generated during the fiscal year by the marketing or advertising office is
reported using GLAC 557 – Advertising Revenue, and department code 9H, under Program Code RU – Marketing.
Commercial advertising revenue is any income generated by selling advertising space in NAFI publications, media, or
other venues, such as banners, signs, etc., to include electronic formats, i.e. unofficial websites. If Advertising revenue
is generated for a specific activity, i.e. golf program, the revenue should be reported using GLAC 557 and department
code 9H under the activity’s program code (i.e. LQ for Golf.)
Expenses incurred to obtain commercial advertising (i.e., general supplies, printed solicitation pieces or proposals for
ads, and direct mailings, travel expenses of an advertising department manager when the travel is directly connected
with the advertising; postage and freight that is part of the advertising and long distance phone calls) are to be reported
in Department Code 9H under Program Code RU-Marketing. Once commercial advertising funds are obtained for a
specific program, commercial advertising revenue for that specific program will be recorded in the program code
where the advertising is displayed. The costs of printing and/or creating NAFI publications and media where a
commercial advertisement is placed is not a direct advertising expense and would be reported in department code 89 –
Marketing. For example, when the MWR fund or a MWR program within the fund sells advertising space in a MWR
magazine, the expense of printing the publication is not an advertising expense, but rather a printing expense that is to
be reported in the marketing division/department. Materials created to promote an event or program that include a
sponsor logo or mention would also not be considered a direct advertising expense, but rather an expense of marketing.
Labor and other expenses not directly related to obtaining commercial advertising (such as training/professional
development) are recorded in department code 9H, under Program Code RU – Marketing. Training and professional
development examples are industry association memberships, related coursework, and conference registration fees.
This applies only to the commercial advertising coordinator.
Code
GL
GF
GH
GJ
APF Authorized Expenses
Department
Title
APF Support Reporting UFM process used for all APF-authorized NAF expenses in support of normal operations
Normal Operations where applicable. To record the UFM/MWR APF income, use GLAC 561 for local garrison
furnished UFM/MWR APF payroll; GLAC 562 for local garrison furnished UFM/MWR APF nonpayroll. For UFM sites, use GLAC 508 for IMCOM/Central Payroll, GLAC 526 for
APF Support IMCOM/Central Non-payroll. When reimbursing the government with NAF for APF GS employees
Expanded
at UFM sites, use GLAC 648 - APF Foreign National Reimbursed Payroll or GLAC 649 – APF US
Operations
Reimbursed Payroll. Refer to AR 215-1, Appendix D, Table D-1, for specific expense element
APF Support authorizations. Also, refer to NAF Financial Management Memorandums 02-01 and 02-02, dated
Security
01 Oct 01, and 09 Nov 01, subject: New NAF Department Codes, when reporting APF-authorized
NAF expenses connected with Overseas Contingency Operations (OCO) activity.
APF Support Emergency Essential
Civilian
HA
LIBRARIES
Department
Code Title
G1 Admin This is a category A program. Reporting miscellaneous income transactions (non-sales) and associated expenses. Report
program administrative and management expenses that are not APF-authorized. Most of the Library Program administrative
and management costs are authorized APF and therefore should be reported in department codes GL, GF, GH, or GJ. Some
examples of NAF revenue transactions that are normally reported in this department code are from activities such as field
trips, copier, printer, scanners, fax services, and vending machines. User charges for use of Fund owned equipment (e.g.,
copier, printer) will be recorded in GLAC 501, Service/Recreation Activity Income. Fees for Fund leased equipment will be
recorded under GLAC 502, Concessionaire Commission Income, or, 504, Rental and Usage Income, depending upon the
terms of the contract.
SPECIAL NOTE: Acqusition of accountable Library materials under $2,500 per item that are listed in AR 735-17, Accounting for Library
Recreational
Swimming Pool
Sports (Above
Intramural)
Aquatics
Sports/Athletics
Gym-Physical
Fitness
HB
HH HJ JA
JF
Standard Departments
14
14
14
39
-
-
39
51
-
-
51
5E
-
-
-
F1
F1
F1
F1
F2
-
-
F2
G1
G1
G1
G1
SPORTS
Department
Title
Snack Bar Food Reporting sales of limited food service including packaged health foods, snacks/juices/bottled water at gyms/fitness
Sales
centers, outdoor fields/facilities, and recreational swimming pools. Normal revenue GLAC used is 301 – Cash Sales.
Reporting sports and fitness Sports Specialty Pro Shop operated at gym/fitness facilities, tennis courts and recreational
Sports
Specialty Pro swimming pools. A common revenue GLAC to be used is 301 sales for the sale of merchandise such as assorted balls,
bats, racquets, hand weights, gloves, specialized apparel, etc. Merchandise sales are to have an associated Cost of Goods
Shop
Sold (COGS) to properly reduce merchandise inventory. Report patron services revenue such as income from re-stringing
racquets, using GLAC 501–Service/Recreation Activity Income. GLAC 598 should be used to report intrafund sales (from
your program to another MWR program within a garrison MWR entity).
Swimming
Reporting recreational swimming pools (JF) and Aquatic training operations (HB). Revenue GLACs used in this
department code are: 501-Service/Recreation Activity Income, for pass fees and open swim; 503 - Special Events Income,
when non-regularly scheduled events special events are held (occurring only once a year or less); GLAC 504 - Rental &
Usage fees for equipment rentals or locker fees, pool parties, etc., and GLAC 534 - Instruction fee Income, for water
aerobics, and drown proofing classes. Use GLAC 598 to report income from services this program provides to other
MWR programs within the garrison MWR fund. For example, when the Swimming Program provides swimming classes
to or in conjunction with Youth Services.
Gyms & Sauna Reporting revenue and expenses of Gym or Sauna activity.
Miscellaneous Reporting activity that is core program enhancing (non- concessionaire) resale and revenue generating services. Also,
reporting sales of prepackaged merchandise such as vending machine and/or other merchandise when the sales volume is
relatively low. Reporting small fitness-related classes(e.g., aerobics, step, Judo, Karate, Yoga, Palete, etc., using GLAC
501 – Service/Recreation Activity Income), special services(e.g., personal trainer service, fitness assessments, using
GLAC 534 - Instruction Fee Income.), and gym/other indoor court rental using GLAC 504 - Rental & Usage Fee Income.
Report income from concessionaire services operated in conjunction with an activity or under the basic program using
GLAC 502 – Concessionaire Commission Income
Misc. Sales
Reporting resale activity sales (300 series GLACs) such as sales of apparel items (t-shirts, hats, etc.). All merchandise
sales must have associated COGS. Report activity from vending machines in this department code.
Admin
Reporting miscellaneous income transactions (non-sale transactions) that are not specific to one of the department codes
above, and core program administrative and management expenses that are not APF-authorized. Income GLACs that
would be appropriate using this department code may be: 527 – Service Charge Income, and/or 523 – Returned Check
Service Charge Income.
SPECIAL NOTE: Basic core activities (i.e., use of gym/ fitness facilities and equipment, and participation in organized unit/intra-murals activities) are to be provided to
authorized users at no cost. Program enhancements should not have an adverse effect on the amount of appropriated funds (APF) support to the program. NAF labor must be
used in support of resale activities. Any resale/revenue generating activities must at least break even. Resale activities are to be reported in a department code under the
program where the activity actually occurs. For example, if a tanning booth is operated in the fitness center, the activity (income and expenses) is to be reported under program
code HB, and not under some other program code. Departement codes 27, 44, and 5E should not be used in the programs.
QD
BOSS
Department
Code
Title
14
Snack Bar Record sales/income and expenses in this department that are limited food service operations where no wait-staff
exists. Appropriate GLACs for this department include:
Income GLACs:
301 Cash Sales
305 Customer Discounts
302 Credit Sales
306 Employee Discounts
304 Sales Returns & Allowances
9F
BOSS
Activity
307 Intrafund Sales
554 Food Purchase Rebate
Record income and expenses associated with the delivery of community recreation programs and services (core
program). Revenue General Ledger Account Codes (GLACs) appropriate to use in this department code are:
Income GLACs:
501 Service/Recreation Activity
515 Vendor Reimbursement
550 Consignment
502 Concessionaire Commission 517 Late Charge Assessment 551 Communication Services
503 Special Events
527 Service Charge
553 Commercial Sponsorship
504 Rental & Usage Fees
534 Instruction Fee
511 Cash Overage
548 Coupon & Special Offer
598 Intrafund Transaction
512 Inventory Overage
Discounts
Revenue
F2
G1
Misc. Sales Reporting core program enhancements (resale and revenue generating services) such as sales of merchandise (tshirts, hats, resale items), phone cards, merchandise on consignment, local telephone/faxing, copying service user
fees, and other services, etc.
Reporting miscellaneous income (non-sales), and NAF expenses that are not APF-authorized. Most NAF expenses
Admin
of the BOSS program are authorized APF and are normally reported in department code GL. Do not report sales in
this department code. Income GLACs that are appropriate to report in this department code include:
Income GLACs:
517 Late Charge Assessment
525 ARM Expense Reimbursement 539 Amusement Machine
523 Return Check Service Charge 527 Service Charge
(Non-Concessionaire)
GL
APF
Reporting labor costs for Family and MWR BOSS Advisor and office/administrative supplies to operate the office.
Authorized
Use RecTrac Transaction Codes to track specific items within each department code following the standard two digit leads provided to
Garrison Functional Administrators as part of the RecTrac database design.
WZ
Warrior Zone
Department
Code
Title
01
Regular Bar Reporting sales and expenses associated with serving beer and wine. Use regular bar to the extent possible to
avoid reporting bar-related sales to a food department.
14
Snack Bar Record sales/income and expenses in this department that are limited food service operations where no waitstaff exists. Appropriate GLACs for this department include:
Income GLACs:
301 Cash Sales
307 Intrafund Sales
302 Credit Sales
7L
Social
Recreation
Record income and expenses associated with the delivery of community recreation programs and services
(core program). Revenue General Ledger Account Codes (GLACs) appropriate to use in this department
code are:
Income GLACs:
502 Concessionaire Commission
G1
Misc. Sales
Admin
551 Communication Services
503 Special Events
527 Service Charge
534 Instruction Fee
511 Cash Overage
F2
550 Consignment
Discounts
Revenue
(see RECTRAC! Transaction Codes for Recreation Centers).
Reporting core program enhancements (resale and revenue generating services) such as sales of merchandise
(t-shirts, hats, resale items), phone cards, merchandise on consignment, local telephone/faxing, copying
service user fees, and other services, etc.
Reporting miscellaneous income (non-sales), and NAF expenses that are not APF-authorized. Most NAF
expenses of the Recreation Center program are authorized APF and are normally reported in department code
GL. Do not report sales in this department code. Income GLACs that are appropriate to report in this
department code include:
Income GLACs:
525 ARM Expense Reimbursement
539 Amusement Machine
WZ
Warrior Zone
Department
Code
Title
Reporting activity using Department Code, F1 – Miscellaneous, is not authorized under this Program Code.
Use RecTrac Transaction Codes to track specific items within each department code followint the standard two digit leads provided
JE
Department
Code
Title
B7
5F
G1
8C
9K
GF
Tours
Go-Cart
Track
Admin
Outdoor Recreation (JE) General Outdoor Recreation
Except where noted below, to reduce the use of multiple program codes, any departments authorized among
any of the 16 identified ODR related program codes may be used in program code JE.
Reporting activity from conducting trips/tours.
Reporting income and expenses from Go Cart operations. Use GLAC 501-Service/Recreation Activity
Income, to record activity fees.
Reporting miscellaneous income transactions (non-sales) that are not specific to one of the department codes
above and NAF expenses that are not APF-authorized. Most of the Outdoor Recreation (program code, JE)
administrative and management costs are authorized APF and are normally reported in department code GL.
Do not report sales using this department code. Income GLACs that are appropriate using this code: 527 –
Service Charge Income, and 523 – Returned Check Service Charge Income.
MWR
Used to report operating revenue/expenses by all Recreational Lodging facilities that are stand-alone or
Accomodati otherwise not collocated with a military recreation area. This applies to the following Garrison
ons - NEW accommodation operations: Aberdeen PG, Fort Greely, Fort Hunter Liggett, Fort Jackson, Fort McCoy (onpost), Pine Bluff , Pueblo, Redstone, Sierra AD, Tobyhanna AD, Camp Zama, and Tooele AD, as well as nonIMCOM entities per local guidance.
Recreational Reporting revenue and expenses associated with outdoor storage lots for privatly owned property such as
Vehicle/Vess vehicles (e.g. RVs, Camp Trailers, Cars, etc.) or vessels (Boats, Boat Trailers, etc.).
l StSupport Reporting all income and expenses related to the delivery of Warrior Adventure Quest (WAQ)
APF
- Expanded
Operations
NOTE: Swimming (51) is only to be reported under the following Program Codes: JF – Recreational Swimming Pools, HB – GymNOTE: Department codes 9K & 9L. When managed by Outdoor Recreation, these departments will only be used in Program LW
(Recreation Equipment Rental Sales). If managed by any other program, program LV - (Other Cat C Activities) will be used in
conjunction with these departments.
Recreational
Lodging
Large RV Parks /
Campgrounds
Samll RV Parks /
Campgrounds
Parks & Picnic
Areas
HF
JK
KK
LF
Standard Department
Parks, Picnic, Camping, and Recreational Lodging
Department
Title
-
-
-
01
Regular Bar
-
-
-
04
Bulk Beer Sales
-
-
-
11
Dining Room
-
13
13
13
Private Parties Food
14
14
14
14
Snack Bar Food
Sales
27
27
27
27
Convenience
Resale
To reduce the use of multiple program codes, any departments codes authorized below may
be used for reporting under program code JE.
Reporting sales and expenses associated with serving alcoholic beverages. Use the regular
bar department code to the extent possible to segregate alcohol sales and its associated
expenses.
Reporting sales of over-the-counter beer and wine coolers by the four or six pack bottles or
cans. Transactions for these items sold are recorded using 300 series sales GLACs. Normal
sales GLACs are 301 – Cash Sales and 302 – Credit Sales. Sales of bulk beverages must
have associated COGS to properly reduce inventory levels.
Reporting sales and other income with expenses associated with full-service dining, i.e., sitdown full-service dining with a wait-staff.
Reporting catering sales, cost of goods sold (COGS), services, and associated labor and
expenses using this department code. When there is catering that is 25 percent or more of
total food sales, the revenue and related expenses must be reported using this department
code. Note: The methodology used to capture/report catering sales and costs should
withstand the test of an audit.
Reporting limited food service operations where no wait-staff exists. Sales transactions are
recorded using 300 series GLACs. The normal revenue General Ledger Account Code
(GLAC) used is 301 – Cash Sales. Food sales must have Cost of Goods Sold (COGS) to
properly reduce inventory levels. If a concessionaire operates the snack bar, use GLAC 502
– Concessionaire Commission Income, to report concession commissions.
Reporting convenience sales of prepackaged goods. May also include a small vending
activity. Examples are a fast/quick mart or shopette type facility where the sale of
prepackaged food (not made to order), snacks/juices/bottled water, other goods and
merchandise such as bait, tackle, and outdoor recreation accessories. Sales are reported
using the 300 series sales GLACs and must have an associated cost of goods sold (COGS) to
properly reduce inventory levels. If a concessionaire operates the convenience outlet, report
the commission received using GLAC 502 – Concessionaire Commission Income.
Recreational
Lodging
Large RV Parks /
Campgrounds
Samll RV Parks /
Campgrounds
Parks & Picnic
Areas
HF
JK
KK
LF
Standard Department
50
50
-
Department
Title
Waterfront
Operations
51
-
-
-
Swimming
52
52
-
52
Parks /
Recreation
-
-
-
57
Marinas
-
-
-
58
Equipment
Rental
5C
5C
-
-
Fishing
5H
-
-
-
60
60
-
-
65
-
-
-
-
66
66
66
Reporting activities associated with Beach, Lake, and River Front outdoor recreation areas.
This department code is for segregating water front operations from other outdoor recreation
activities that have been reported using Department Codes 51, 52, and F1. Report
associated resale activity such as, water safety equipment, umbrella, chair, and watercraft
rentals and shore grooming operations in this department code.
Reporting recreational swimming at parks and picnic areas. Revenue recorded in this
department code should be from entrance/pass fees. Use GLAC 501- Service/ Recreation
Activity Income.
Reporting income (fees) and expenses from operating park-picnic areas. This department
code is used when the operation is small and use of other authorized department codes is
limited. If there is a waterfront beach area, report its operation separate from a park-picnic
area.
Reporting revenue and expenses of marina (berthing facilities, government or privately
owned) operations. Neither APF support nor a NAF subsidy is authorized to berth or
provide services for private boats. Use GLAC 501-Service/Recreation Activity Income, to
report revenue from fees or services.
Reporting revenue and expenses of “operations centers”. Report revenue from fees and
services using GLAC 501-Service/Recreation Activity Income. Use GLAC 504-Rental and
Usage fees Income, to report recreation equipment usage.
Reporting income and expenses from ongoing recreational fishing activity operations
directly associated with campground or recreation area where singular use of GLAC 529 is
deemed inadequate and operation is not associated with any other established ODR program.
Minature Golf Reporting income and expenses from miniature golf operations conducted on park and
picnic sites. Use GLAC 501- Service/Recreation income to record fee revenue from play.
Equipment Issue Reporting income and expenses from ancillary equipment checkout activity suporting small
campground or recreation area. Equipment issue should otherwise be reported under JE.
Boating
Reporting revenue and expenses of boat issue/facility use. Use GLAC 501 –
Operations
Service/Recreation Activity Income, to report fees and services revenue.
Camping
Reporting income and expenses from instructional ODR activity camps (canoeing, kayaking,
trips, etc.), not associated with any other established ODR program code. Use GLAC 501Service/Recreation Activity Income, to record activity fees, and GLAC 504-Rental Usage
Fees Income to record usage.
Recreational
Lodging
Large RV Parks /
Campgrounds
Samll RV Parks /
Campgrounds
Parks & Picnic
Areas
HF
JK
KK
LF
Standard Department
77
-
Reporting income and expenses from activity camp programs (e.g. youth, family, one-day to
multi-day) managed solely by the ODR program at a ODR managed small campground
operation.
Activity Fees Reporting fee income and expenses associated with the delivery of recurring activities and
services (core program), e.g., camping and campground/RV park user fees. Use GLAC 501
– Service/Recreation Activity Income, to report fees. Record RV Pad revenue in this
departement.
MWR
Used to report operating revenue/expenses by all Recreational Lodging facilities that are
Accomodations - stand-alone or otherwise not collocated with a military recreation area. This applies to the
NEW
following Garrison accommodation operations: Aberdeen PG, Fort Greely, Fort Hunter
Liggett, Fort Jackson, Fort McCoy (on-post), Pine Bluff , Pueblo, Redstone, Sierra AD,
Tobyhanna AD, Camp Zama, and Tooele AD
Recreational (Used in MWR Funds Only) Reporting income/revenue from room rental, such as Cabins
Lodging Rooms and Cottages collocated with an Army Recreation Area, and not associated Army Lodging
Program facilities. Use GLAC 501 – Recreation/Service Activity Income to record rentals.
Garrisons identified with facilities of this designation are: Fort AP Hill, Fort Benning
(includes Destin), Fort Bragg, Fort Campbell, Fort Drum, Fort Gordon, Grafenwöhr/Vilseck,
Fort Hood, Fort Jackson, Torii Station, Fort Knox, Joint Base Lewis-McCord,, Fort Leonard
Wood, McAlester AAP, Fort McCoy (Pineview), Picatinny Arsenal, Fort Polk, Red River
AD, Fort Rucker, Fort Sill, Vicenza (Livorno), and West Point.
Department
Title
-
7L
7L
7L
-
-
-
83
-
87
87
87
-
88
88
88
-
8B
8B
8B
Laundry
-
9K
-
9K
-
C1
Recreational
Vending
F1
F1
F1
F1
Misc.
Property
Reporting fee income and expenses associated with utilities (electricity, water, internet, etc.)
Operation
or damage/cleaning recovery associated with individual camp site or recreational lodging
Maint. & Energy room use.
Reporting income/revenue and expenses of coin operation washers and dryers. Use GLAC
501 – Service/Recreation Activity Income, to report the income from washer/dryers.
Reporting revenue and expenses associated with outdoor storage lots for privatly owned
(Non Concessionaire) Optional to report activity from MWR fund owned vending machines
when the activity warrants a separate department code. Use 300 series sales GLACs when
i
l program
f
di enhancing
li (non-hconcessionaire
i d resale and revenue
l
Reporting
activityi that is core
generating services). Also, reporting sales of merchandise such as vending machine and/or
h
h di
h h
l
l
i l
Recreational
Lodging
Large RV Parks /
Campgrounds
Samll RV Parks /
Campgrounds
Parks & Picnic
Areas
HF
JK
KK
LF
Standard Department
F2
F2
-
-
-
F3
G1
G1
G1
G1
Department
Title
Misc. Sales
Reporting miscellaneous sales and other fees and services revenue and expenses that are a
Misc. Tobacco Reporting revenue and expenses from sale of Tobacco products.
Admin.
Reporting miscellaneous income transactions (non-sales) that are not specific to one of the
department codes listed above. Report administrative and program management expenses in
Notes: * inappropriate to report Dept 57 (Marina operations) under HF Parks & Picnic Areas - If department 65 is not deemed appropriate for
the operation then it should be reported as department 57 under program JE or KB
* Inappropriate to report Dept W2 Motor Pool under JK Small RV Parks & Campgrounds- If department 65 is not deemed appropriate for the
* Use of D1 Amusement Machines (other than concessionaires) under LF Recreational Lodging should be avoided since such operations can
* Inappropriate to report Dept B6 Hotels under program codes JK, KK, or LF.
Without
Private
Berthing
With Private
Berthing
KB
LG
Department
01
-
-
14
-
27
39
39
57
57
58
58
Marinas
To reduce the use of multiple program codes, any departments codes authorized below may be used for
reporting under program code JE.
Reporting sales and expenses associated with serving alcoholic beverages. Use the Regular Bar
Regular Bar
department code to the extent possible to segregate alcohol sales and its associated expenses.
Snack Bar Food Reporting limited food service operations where no wait-staff exists. Sales transactions are recorded
Sales
using 300 series GLACs. The normal revenue General Ledger Account Code (GLAC) used is 301 –
Cash Sales. Food sales must have Cost of Goods Sold (COGS) to properly reduce inventory levels. If a
concessionaire operates the snack bar, use GLAC 502 – Concessionaire Commission Income, to report
concession commissions.
Convenience Resale Reporting convenience sales of prepackaged goods. May also include a small vending activity.
Examples are a fast/quick mart or shopette type facility where the sale of prepackaged food (not made to
order), snacks/juices/bottled water, other goods and merchandise such as bait, tackle, and outdoor
recreation accessories. Sales are reported using the 300 series sales GLACs and must have an associated
cost of goods sold (COGS) to properly reduce inventory levels. If a concessionaire operates the
convenience outlet, report the commission received using GLAC 502 – Concessionaire Commission
Sports Specialty Pro Reporting general resale activity and Cost of Goods Sold (CoGS). Sales are reporte using the 300 series
Shop
GLACs and must have associated CoGS to properly reduce inventory levels. The normal revenue
GLACs used are 301- Cash Sales, or 302 - Credit Sales.
Marinas
Reporting revenue and expenses of marina (berthing facilities, government or privately owned)
operations. Neither APF support nor a NAF subsidy is authorized to berth or provide services for private
boats. Use GLAC 501-Service/Recreation Activity Income, to report revenue from fees or services.
Department Title
Equipment Rental Reporting revenue and expenses of “operations centers.” Report revenue from fees and services using
GLAC 501-Service/Recreation Activity Income. Use GLAC 504-Rental and Usage fees Income, to
report recreation equipment usage.
5C
-
Fishing
-
64
65
-
Equipment
Maintenance &
Repair Services
Boating Operations
9K
9K
Recreational
Vehicle/Vessel
Storage Lot
C1
-
Vending
-
F1
Miscellaneous
G1
F2
G1
Reporting fishing activity fees to defray NAF expenses. For example, fees in conjunction with the sale
of fishing permits. Examples of expenses are NAF costs associated with management of organized
fishing and lotteries to determine who may fish, transportation to and from fishing expeditions.
Reporting revenue and expenses for performing maintenance and repair services on patron owned boats,
related equipment, and fishing gear. The dominant GLAC used with this department code should be 501
– Service/Recreation Income.
Reporting revenue and expenses of boat issue/facility use. Use GLAC 501 – Service/Recreation Activity
Income, to report fees and services revenue.
Reporting revenue and expenses associated with outdoor storage lots for privatly owned property such as
vehicles (e.g. RVs, Camp Trailers, Cars, etc.) or vessels (Boats, Boat Trailers, etc.).
(Non Concessionaire) Optional to report activity from MWR fund owned vending machines when the
activity warrants a separate department code. Use 300 series sales GLACs when reporting transactions.
Sales of vending supplies must have associated COGS to properly reduce inventory levels.
Reporting activity that is core program enhancing (non- concessionaire resale and revenue generating
services). Also, reporting sales of merchandise such as vending machine and/or other merchandise when
Miscellaneous Sales Reporting miscellaneous sales and other fees and services revenue and expenses that are a core program
Administration Reporting miscellaneous income transactions (non-sales) that are not specific to one of the department
codes above and NAF expenses that are not APF- authorized. Most administrative and management
costs are authorized APF and are normally reported in department code GL. Do not report sales using
this department code. Income GLACs that are appropriate using this code: 527 – Service Charge Income
and 523 – Returned Check Service Charge Income.
Notes:
* It is inappropriate to structure Cat A or B waterfront operations under Cat C financial reports, therefore do not use Dept 50 (Waterfront
Operations) nor Dept 52 (Parks/Recreation) under LG (Marinas) program code
* Exceptions to use other department codes with these program codes requires approval from IMCOM G-9, IMWR-CR
Equipment
Rental/Sales
Equipment
Checkout
KC
LW
Department
35
39
39
44
52
44
58
58
59
Recreational Equipment Checkout / Rental / Sales
Auto Parts Reporting sales of auto/machine parts along with activity expenses. The normal revenue GLACs used are
301 – Cash Sales, or 302 – Credit Sales. The sale of items are reported using the 300 series sales GLACs
and must have associated cost of goods sold (COGS) to properly reduce inventory levels. Use GLAC 501
– Service/Recreation Activity Income, to report revenue received from performing patron services
associated with the activity.
Sports Specialty Reporting general resale activity and COGS. Sales are reported using the 300 series GLACs and must have
Pro Shop
associated cost of goods sold (COGS) to properly reduce inventory levels. The normal revenue General
Ledger Account Codes (GLACs) used are 301 – Cash Sales, or 302 – Credit Sales. Use GLAC 501 –
Service/Recreation Activity Income, to report revenue received from performing patron services.
Instruction fees, special event fees, and activity fees are to be reported in department codes that best
describe the activities. For example, if the fee income is for boarding a dog, the income is reported in
Department Code 5B-Kennels under the program code where they are managed, such as the Stables, either
program codes KJ or LK (category B or C).
Instruction Fees Reporting revenue and expenses of providing instruction classes for various outdoor recreation activities.
Parks /
Reporting income (fees) and expenses from operating park-picnic areas. This department code is used
Recreation when the operation is small and use of other authorized department codes is limited. If there is a waterfront
beach area, report its operation separate from a park-picnic area.
Equipment Reporting revenue and expenses of “operations centers.” Report revenue from fees and services using
Rental
GLAC 501-Service/Recreation Activity Income. Use GLAC 504-Rental and Usage fees Income, to report
recreation equipment usage.
Hunting
Reporting hunting activity fees to defray NAF expenses. For example, fees in conjunction with the sale of
hunting permits. Examples of expenses are NAF costs associated with management of organized hunts and
lotteries to determine who may hunt, transportation to and from hunting stations, and construction and
maintenance of hunting stands.
Department
Title
Equipment
Rental/Sales
Equipment
Checkout
KC
LW
Department
5C
5C
5G
60
64
64
66
9L
B5
B5
B8
F1
F1
F2
F2
F3
Reporting fishing activity fees to defray NAF expenses. For example, fees in conjunction with the sale of
fishing permits. Examples of expenses are NAF costs associated with management of organized fishing
and lotteries to determine who may fish, transportation to and from fishing expeditions.
Special Events Reporting non-recurring events (not more than once a year).
Equipment Reporting revenue and expenses associated (using GLAC 501 to record the service income) with the core
Issue
program’s equipment issue.
Equipment Reporting revenue and expenses for performing maintenance and repair services on patron owned
Maint. & Repair equipment (ski, snowbard, bicycle, etc.) in support of outdoor recreation mission to provide self-directed
recreation activity support
Services
Camping
Reporting income and expenses from primitive camping (tents); instructional ODR activities when camping
is involved, etc.), not associated with any other established ODR program code. Use GLAC 501Service/Recreation Activity Income, to record activity fees, and GLAC 504-Rental Usage Fees Income to
record equipment rentals.
Self Storage Reporting revenue and expenses associated with self storage facilities (units, rooms, containers, etc.) for
Units
privatly owned property.
Ticketing
Reporting revenue and expenses of ticket sales when tickets are sold for attending various activities
associated with outdoor recreation.
Vehicles
Reporting car/RV vehicle rental activities, service/handling fees applied to rental car/RV vehicle
arrangements, prepaid rental vehicle arrangement income.
Misc.
Reporting activity that is core program enhancing (non- concessionaire resale and revenue generating
services). Also, reporting sales of merchandise such as vending machine and/or other merchandise when
the sales volume is low.
Misc. Sales Reporting miscellaneous sales and other fees and services revenue and expenses that are a core program
enhancing service such as merchandise and miscellaneous patron services.
Misc. - Tobacco Reporting revenue and expenses from the sale of tobacco products.
Department
Title
Fishing
Equipment
Rental/Sales
Equipment
Checkout
KC
LW
Department
G1
G1
H6
Department
Title
Admin
Greenhouse
Operations
Motor Pool
Reporting miscellaneous revenue transactions (non-sales) that are not specific to one of the department
codes listed above and NAF administrative and management expenses that are not APF-authorized. Do
not report sales in this department code. Income GLACs that are appropriate using this code: 527 –
Service Charge Income and 523 – Returned Check Service Charge Income. Do not report normal outdoor
recreation activities using this department code.
Reporting revenue/sales and expenses of operating greenhouse activity.
W2
Reporting income and expenses resulting from maintenance of ODR/MWR vehicle fleets.
Notes:
* Program Code KC (Outdoor Recreation Equipment Checkout) is not intended to be a catch-all for overall Outdor Recreation Program
offerings. Programs and services not directly related to outdoor recreation equipment checkout operations are more appropriately supported
under program code JE , Outdoor Recreation Program General. The following departement codes are inappropriate for use under KC: 27, 42,
50, 53, 57, 59, 65, 7L, W1
Without
Private
Stalls
With
Private
Stalls
Stables
KJ
LK Department Title
Department
To reduce the use of multiple program codes, any departments codes authorized below may be
used for reporting under program code JE.
Reporting limited food service operations where no wait-staff exists. Sales transactions are
recorded using 300 series GLACs. The normal revenue General Ledger Account Code
(GLAC) used is 301 – Cash Sales. Food sales must have Cost of Goods Sold (COGS) to
properly reduce inventory levels. If a concessionaire operates the snack bar, use GLAC 502 –
Concessionaire Commission Income, to report concession commissions.
14
-
Snack Bar
27
27
Convenience
Resale
44
44
56
56
Stables
Reporting revenue and expenses of stables/riding/boarding activity. For example, report
revenue from classes or open riding. Use GLAC 501-Service/Recreation Activity Income, to
report fees for riding, boarding animals, feed, etc. Report revenue from riding instruction
using GLAC 534 – Instruction Fee Income. Use GLAC 504-Rental and Usage Fees Income,
for reporting equipment/accessory rentals.
5B
Kennels
Reporting boarding fee revenue and expenses incurred for privately owned pets such as dogs
and cats. Use GLAC 501 – Service/Recreation Activity Income to record boarding fee
income.
88
88
Reporting limited feed sales to support animal care if separated from private boarding fee
package. Sales transaction are recorded using 300 series GLACs. The normal revenue GLAC
used is 301 (Cash Sales). Feed sales must have CoGS to properly reduce inventory levels.
Instruction Fees Reporting revenue and expenses of providing instruction classes for various outdoor recreation
activities.
Reporting facility maintenance costs, to include fence repair, tack room, hauling feed and
Property
Operation Maint. water, etc.
& Energy
Without
Private
Stalls
With
Private
Stalls
Stables
KJ
LK Department Title
Department
9K
9K
Recreational Reporting revenue and expenses associated with outdoor storage lots for privatly owned
Vehicle/Vessel property such as vehicles (e.g. RVs, Camp Trailers, Cars, etc.) or vessels (Boats, Boat Trailers,
etc.).
Storage Lot
F1
F1
Misc.
G1
G1
Admin.
Reporting activity that is core program enhancing (non- concessionaire resale and revenue
generating services). Also, reporting sales of merchandise such as vending machine and/or
other merchandise when the sales volume is low.
Reporting miscellaneous income transactions (non-sales) that are not specific to one of the
department codes above. Report management and administrative expenses that are not APFauthorized. Do not report sales using this department code. Income GLACs that are
appropriate using this code: 527 – Service Charge Income and 523 – Returned Check Service
Charge Income.
Notes:
* Use of F1 should be limited to above prescribed definition. Feed and supply sales at stables operations should be subject to
i
l use
d iother department
d codes dwith these
d program
d d codes requires
2 h approval
f
f IMCOM
2 i SG-9,
l iIMWR-CR
i
i
* Exceptions
to
from
LA
Aquatic Centers
Department
Code
Title
14
Snack Bar
39
5E
G5
G1
Reporting limited food service operations where no wait-staff exists. Sales are recorded using 300 series GLACs.
The normal sales GLAC used is 301 – Cash Sales. Food sales must have Cost of Goods Sold (COGS) to properly
reduce inventory levels. If a concessionaire operates the snack bar, use GLAC 502 – Concessionaire Commission
Income, to report concession commissions.
Specialty Recording general resale activity. The sale of items are reported using the 300 series sales GLACs and must have
Sports Pro associated cost of goods sold (COGS) to properly reduce inventory levels. The normal revenue GLACs used are 301
Shop
– Cash Sales, or 302 – Credit Sales. Use GLAC 501 – Service/Recreation Activity Income, to report revenue
received from performing patron services. Instruction fees, special event fees, and activity fees are to be reported in
department codes that best describe the activities.
Gym/Sauna Reporting Gym or Sauna activity.
Admissions Report all revenue from entry fees associated with aquatic centers. Use GLAC 501 – Recreation/Service Activity
Income for reporting fees from admissions.
Admin
Reporting income transactions (non-sales) that are not specific to one of the department codes above. Report NAF
administrative and management expenses that are not APF-authorized. Do not report sales using this department
code. Income GLACs that are appropriate using this code: 527 – Service Charge Income and 523 – Returned Check
Note:
* Swimming (51) is only to be reported under the following Program Codes: JF – Recreational Swimming Pools, HB – Gym-Physical
Fitness and HF – Parks and Picnic Areas.
* 5H (Miniature Golf) should be reported under program code JE or HF).
LH
Department
Code
Title
14
54
58
G1
Skating Rinks (Ice or Roller) Free Standing
To reduce the use of multiple program codes, any departments codes authorized below may be used for reporting under
program code JE.
Snack Bar Reporting limited food service operations where no wait-staff exists. Sales transactions are recorded using 300 series
Food Sales GLACs. The normal revenue General Ledger Account Code (GLAC) used is 301 – Cash Sales. Food sales must have
Cost of Goods Sold (COGS) to properly reduce inventory levels. If a concessionaire operates the snack bar, use GLAC
502 – Concessionaire Commission Income, to report concession commissions.
Skating
Reporting Skating revenue and expenses. Use GLAC 501-Service/Recreation Activity Income, to record most fees and
services. Record rentals using GLAC 504-Rental and Usage Fees Income.
Equipment Reporting revenue and expenses of “operations center”. e.g., skates, helmets, and pads. Report revenue from fees and
Rental
services using GLAC 501-Service/Recreation Activity Income. Use GLAC 504-Rental and Usage fee Income, to report
equipment usage.
Admin
Reporting miscellaneous revenue (non-sales) not specific to one of the department codes above. Report
administrative/management costs that are not APF-authorized. Do not report sales in this department code. Income
GLACs that are appropriate using this code: 527 – Service Charge Income and 523 – Returned Check Service Charge
Income.
LL
Rod & Gun
Department
Code
Title
01
04
11
14
16
25
26
38
39
To reduce the use of multiple program codes, any departments codes authorized below may be used for reporting
under program code JE.
Regular Bar
Reporting sales and expenses associated with serving alcoholic beverages. Use the Regular Bar department code
to the extent possible to segregate alcohol sales and its associated expenses.
Bulk Beer Sales Reporting sales of over-the-counter beer and wine coolers by the four or six pack bottles or cans.
Dining Room Reporting sales/income and expenses associated with full-service dining, i.e., sit-down, full-service dining with
wait-staff.
Snack Bar Food Reporting limited food service operations where no wait-staff exists. Sales transactions are recorded using 300
Sales
series GLACs. The normal revenue General Ledger Account Code (GLAC) used is 301 – Cash Sales. Food sales
must have Cost of Goods Sold (COGS) to properly reduce inventory levels. If a concessionaire operates the snack
bar, use GLAC 502 – Concessionaire Commission Income, to report concession commissions.
Mobile Snack
Bars
Branded Rest
Beverage
Branded Rest
Food
Rod & Gun Pro
Shop
Reporting food, beverage snacks, and sundries sales and expenses that are provided to patrons via a mobile truck,
auto or roll about cart.
Reporting the alcohol beverage activity of branded beverage operations only, such as Reggies Beverage
Company/Express.
Reporting branded food operations only, such as, Primo’s Express, or Reggies Express.
Reporting only resale activity, such as Rod & Gun Skeet/Trapshooting supplies sales. The sale of items are
reported using the 300 series sales GLACs and must have an associated cost of goods sold (COGS) to properly
reduce inventory levels. The normal revenue General Ledger Account Codes (GLACs) used are 301 – Cash Sales,
or 302 – Credit Sales. Use GLAC 501 – Service/ Recreation Activity Income, to report revenue received from
performing patron services. Report hunting and fishing income using department codes 59 and/or 5C. Report
Rod & Gun Skeet/Trapshooting activity fees and special events (non-recurring) in department code 55.
Specialty Sports Recording general resale activity. The sale of items are reported using the 300 series sales GLACs and must have
Pro Shop
associated cost of goods sold (COGS) to properly reduce inventory levels. The normal revenue GLACs used are
301 – Cash Sales, or 302 – Credit Sales.
LL
Code
44
55
58
59
5C
5G
F3
G1
Rod & Gun
Department
Title
Instruction Fees
Rod & Gun,
Skeet/Trap
Shooting
Equipment Rental
Reporting revenue and expenses of providing instruction classes for various outdoor recreation activities.
Reporting revenue and expenses from operating rod & gun, skeet/trapshooting activity, including installation-wide
special events that only occur once during a fiscal year. Do not use GLAC 509-Dues and Assessments Income, in
this or any other department.
Reporting revenue and expenses for rental of 'operations center equipment' (e.g., shotguns, eye/ear protection, ect.)
in support of ODR mission to support self-directed activity participation. Report revenue from fees and services
using GLAC 501 (Service / Recreation Activity income). use GLAC 504 (Rental and Usage fees income) to report
recreation equipment usage.
Hunting
Reporting hunting activity fees to defray NAF expenses incurred. Such fees are assessed in conjunction with the
sale of hunting permits. Examples of expenses reported are NAF costs associated with management of organized
hunts and lotteries to determine who may hunt, transportation to and from hunting stations, construction and
maintenance of hunting stands.
Fishing
Reporting fishing activity fees to defray NAF expenses incurred. For example, fees in conjunction with the sale of
fishing permits. Examples of expenses are NAF costs associated with management of organized fishing and
lotteries to determine who may fish and transportation to and from fishing expeditions.
Special Events Reporting non-recurring events such as contests etc.
Misc. - Tobacco Reporting sales of tobacco products.
Admin
Reporting miscellaneous income transactions (non-sales) that are not specific to one of the department codes listed
above. Report NAF expenses that are not APF-authorized. Do not report sales using this department code.
Income GLACs that are appropriate using this code: 527 – Service Charge Income and 523 – Returned Check
Notes:
* Introductory classes supporting the Cat B mission to teach lifetime leisure skills should be reported under JE-55
Flying
Parachuting
LM
LP
Departments
Aerial
Department
Title
-
27
Convenience
Resale
39
-
Sports Specialty
Pro Shop
44
44
Instruction Fees
-
61
-
63
NAFI-Owned
Aircraft
Leased Aircraft
7L
-
Activity Fees
-
F2
Misc. Sales
G1
G1
Admin
Reporting convenience sales of prepackaged goods. May also include a small vending activity.
Examples are a fast/quick mart or shopette type facility where the sale of prepackaged food (not made
to order), snacks/juices/bottled water, other goods and merchandise such as bait, tackle, and outdoor
recreation accessories. Sales are reported using the 300 series sales GLACs and must have an
associated cost of goods sold (COGS) to properly reduce inventory levels. If a concessionaire operates
the convenience outlet, report the commission received using GLAC 502 – Concessionaire Commission
Income.
Reporting general resale activity. Sales are reported using the 300 series GLACs and must have cost of
goods sold to properly reduce inventory levels. The sale GLACs used are 301 – Cash Sales, or 302 –
Credit Sales. Use GLAC 501 – Service/Recreation Activity Income, to report revenue received from
performing patron services. Instruction fees, special event fees, and activity fees are to be reported in
department codes that best describe the activities.
Reporting revenue and expenses for providing skydiving/parachute classes or individual patron
instruction. Report the instruction revenue using GLAC 534 – Instruction Fee Income. If the
instruction is through a concessionaire, report the revenue received using GLAC 502 – Concessionaire
Commission Income.
Reporting revenue and expenses associated with NAFI-owned aircraft. Use GLAC 501 –
Service/Recreation Activity Income, to report fees and services income.
Reporting revenue and expenses associated with leased aircraft. Use GLAC 501- Service/Recreation
Activity Income, to report fees and services income.
Reporting revenue and expenses from delivery of recurring parachute/skydiving jump fee core program
activities. Use GLAC 501-Service/Recreation Activity Income, to record the activity fees and most
services. Record equipment rentals using GLAC 504 – Rental and Usage Fees Income.
Reporting miscellaneous sales and other fees and services revenue and expenses that are a core program
enhancing service such as merchandise and miscellaneous patron services.
Reporting revenue (non-sales) not specific to one of the department codes listed above. Report NAF
administrative and management costs that are not APF-authorized. Do not report sales in this
department code. Revenue GLACs that are appropriate using this code include 527 – Service Charge
Income and 523 – Returned Check Service Charge Income.
HC
Department
Code
Title
Snack Bar
14
Recreation Center
Record sales/income and expenses in this department that are limited food service operations where no waitstaff exists. Appropriate GLACs for this department include:
Income GLACs:
301 Cash Sales
302 Credit Sales
7L
Social
Recreation
307 Intrafund Sales
Record income and expenses associated with the delivery of community recreation programs and services
(core program). Revenue General Ledger Account Codes (GLACs) appropriate to use in this department
code are:
Income GLACs:
502 Concessionaire Commission
503 Special Events
511 Cash Overage
E1
F2
G1
527 Service Charge
534 Instruction Fee
Discounts
550 Consignment
551 Communication Services
Revenue
(see RecTrac Transaction Codes for Recreation Centers).
Report bingo activity using this department code. Appropriate GLACs for this department include:
501 Service/Recreation Activity Income.
Misc. Sales Reporting core program enhancements (resale and revenue generating services) such as sales of
merchandise (t-shirts, hats, resale items), phone cards, merchandise on consignment, local telephone/faxing,
copying service user fees, and other services, etc.
Reporting miscellaneous income (non-sales), and NAF expenses that are not APF-authorized. Most NAF
Admin
expenses of the Recreation Center program are authorized APF and are normally reported in department
code GL. Do not report sales in this department code. Income GLACs that are appropriate to report in this
department code include:
Bingo
Income GLACs:
525 ARM Expense Reimbursement
539 Amusement Machine
Reporting activity using Department Code, F1 – Miscellaneous, is not authorized under these Program Codes.
Departments 01, 03, 11, and F3 are not appropriate for use in this program.
Arts and Crafts
JB
Department
Code
Title
34
Arts & Crafts Reporting framing activity, e.g., art prints, molding, mat board, hardware, etc., fees and sales of finished products.
Materials
44
Instruction Fees Reporting instructions fees for those Arts and Crafts areas not covered by other department codes in this matrix, i.e.
woodworking, photography, multicrafts, engraving, silk screen. Example would be Edge classes.
91
Woodworking Reporting woodworking activity, materials, e.g., wood/lumber, brads, nails, hardware etc., fees and sales of finished
products.
92
Photography Reporting photograph activity, materials, e.g., photo paper, computer/printer usage, fees and sales of finished
photography products.
93
Multicrafts Reporting multi-craft activity, e.g., clay, greenware, glazes, tools, stained glass, needle point, fabric, sketch pads, art
pencils and pastels, acrylic paints and brushes, oil paints, etc., fees and sales of finished products.
96
Engraving
Reporting trophy and engraving activity, materials, e.g., brass blanks, wood plaques, hardware, etc., fees and sales
of finished products.
97
Screen Print Reporting silkscreen activity, e.g., T-shirts, caps, mugs, banners, etc., fees and sales of finished trophies, plaques,
Shop
and silkscreened products.
F1
Misc. Sales Reporting activity that is core program enhancing (non- concessionaire resale and revenue generating services).
Also, reporting sales of merchandise such as vending machine and/or other merchandise when the sales volume is
low.
F2
Misc. Sales Reporting resale other materials, merchandise sales, and service fee income.
G1
Admin
Reporting miscellaneous income transactions (non-sales) that are not specific to one of the department codes above
and NAF expenses (not APF-authorized) for program administration and management. Do not report sales using
this department code. Income GLACs that are appropriate using this code: 527 – Service Charge Income and 523 –
Returned Check Service Charge Income.
* Use of department 37 is not appropriate in this program since department 34 covers the sale of finished products.
JC
Auto Crafts
Sales of new/rebuilt auto parts and supplies including, specialized equipment, tools, oils and lubricants, and
accessories from inventory are reported in this department using GLACs 301/302. All sales must have an associated
cost of goods sold.
Equipment
Reporting equipment maintenance and repair services for equipment used in the auto skills program. Example would
Maint. & Repair be for hydraulic lifts, wheel balancers, brake lathes, etc. Should not be used to report fees for repair services
Services
performed on fleet vehicles when a facility includes this service in their program. These kinds of repair services
should be reported in dept. 94 using GLAC 501 (Service/Recreation Activity Income), or when contractor provided
GLAC 502 (Concessionaire Commission Income.
Reporting skills development operation (patrons perform work on their vehicles with auto crafts technical staff
Auto Shop
assisting), technical and safety tasks (work performed by technical staff with patrons present), commercial services
(work performed by technical staff without patron presence), and sales of new parts using this department code.
Department
Code
Title
35
Auto Parts
64
94
Skills development is “do-it-yourself” patron participants who learn while doing their own work and are receiving
assistance and instruction from staff. Skills development activity revenue includes fees charges for using facility
space, tools, and equipment. General Ledger Account Code (GLAC) 504 – Rental & Usage Fee Income, is to be
used to report transactions mentioned above.
Special safety and technical restricted tasks work performed by the technical staff as listed in AR 215-1, Figure 8-1
and 8-2. For reporting revenue transactions such as fees and charges for safety and technical tasks performed by
staff, use GLAC 501 – Service/Recreation Activity Income.
Commercial/Staff Services, are services that are performed by the shop staff. Commercial services are resale,
revenue generating in nature, and patrons need not be present when the work is being performed. The category B
auto crafts program may encompass commercial activities; however, commercial/resale activities within category B
operating programs are not to receive any direct appropriated fund (APF) support. The commercial automotive
operations within the auto crafts category B program are not to operate at a loss and must at least breakeven. The
MWR Utilization, Support and Accountability (USA) practice does not apply to any resale operation including
commercial automotive service garage operations. Report the revenue transactions using GLAC 501 –
Service/Recreation Activity Income. In instances where the program is contractor operated and a concessionaire
commission is paid to the NAFI, report the commission in this department code using GLAC 502 – Concessionaire
Commission Income.
JC
Department
Code
Title
95
Car Wash
Operations
9E
F1
Auto Stripping
Operations
(OCONUS only)
Misc. Sales
F2
Misc. Sales
G1
Admin
Auto Crafts
Reporting resale car washing activity except fees collected for hose and bucket type washes. Report the revenue from
hose and bucket washes in Department Code 94 – Auto Shop, using GLAC 504 – Rental & Usage Fee income.
Report the type of car wash activity using GLAC 501 – Service/Recreation Activity Income and RecTrac.
Transaction Codes: 8X85, for automated drive-through (brush or touchless), 8X86, for high-pressure want (with soap
suds/brush, tire cleaner, etc.), 8X87, for coin/token operated vacuums, 8X88, for MWR fund owned vending, and
8X89, private-public venture (PPV) operation commissions. When there are incidental merchandise (soap, tire
cleaner, etc.) sales, record the sales using GLAC 301, maintain an inventory of merchandise, and determine and
record a cost of goods sold in accordance with the DoD 7000.14-R (Section A0403).
Reporting fees collected for accepting donated used autos/parts and the issuing of used parts and/or accessories from
stripping operations - OCONUS only per AR 2151, para 8-10b(9)(f). Use GLAC 504 - Usage Fee income, to record
such transactions.
Reporting activity that is core program enhancing (non- concessionaire resale and revenue generating services).
Also, reporting sales of merchandise when volume is low.
Report commissions from concessionaire-furnished parts or services using GLAC 502.
Reporting miscellaneous income transactions (not sales) that are not specific to one of the department codes above
and NAF expenses that are not APF-authorized. Most of the Auto Crafts program administrative and management
costs are authorized APF and are normally reported in department code GL. Do not report sales in this department
code. Appropriate Income GLACs to use in this department are: 527 - Service Charge Income and 523 – Returned
Check Service Charge Income.
* Use of dept 39 is not appropriate under this program code.
KD
Department
Code
Title
B5
Ticketing Reporting prepaid ticket sales, consignment ticket income (sales/ reservations), service/handling fees on tickets, and
movie ticket sales
B6
Hotels Reporting activity associated with overnight accommodations such as prepaid lodging income, vouchered lodging income,
lodging commissions, or handling fees applied to lodging arrangements.
B7
Tours Reporting tour activity for traditional ITR services such as arranged local tours for on-post Private Organizations, Units,
BOSS, and including other travel arrangements (charter buses, etc.), hotel reservations, drive package tour arrangements,
and group tours. Also, for reporting tour service/handling fees applied to tour and travel services and rail travel (scenic)
arrangements. Group tours, regardless of individual components of the activity, are reported using this department code
under program code KD.
Also used to report travel arrangements for individuals, such as vacation packages, cruises, commercially packaged tours,
and activity of other travel arrangements (pet shipment, travel insurance, passport photos, etc.) where such services are
incidental to the total array of leisure opportunities offered by the ITR office. Includes point-to-point air tickets made in
support of the vacation arrangements described above. Concession fees from Commercial Travel Contracts shall be
credited using General Ledger Account Code 541, and program code KD.
B8
F2
Reporting point-to-point travel arrangements made on behalf of individuals at offices where such arrangements are the
primary focus of the activity, specifically a full-service travel agency operated by the NAFI. Includes services such as
point-to-point airline tickets which are not made in conjunction with vacation packages, as well as package vacations to
include cruises and commercially packaged tours.
Vehicles Reporting car/vehicle rental activities, service/handling fees applied to rental car/vehicle arrangements, prepaid rental
vehicle arrangement income.
Misc. Reporting sales activity and income from other ITR or CTO activities, for example, MWR registration fees,
Sales
consignment/commissions/service/handling fee income from auto club memberships, various publications, etc.,
clothing/merchandise sales, and video or software rental/sales. Also, registration/entry fee income from travel trade
shows, including rental income from equipment/furnishings that support travel/trade shows, and activity from special
sponsorships or installation-wide events.
KD
Department
Code
Title
G1
Admin
Reporting miscellaneous revenue transactions (non-sales) that are not specific one of the other department codes listed
under these programs. Report program NAF administrative and management expenses that are not APF-authorized.
Most administrative/management costs of ITR are authorized APF support and would normally be reported in department
code GL. Employees who work in several different departments (20% or less of their total labor hours are worked in any
number of departments), labor may be reported in total using this department code.
* Use of the following department codes are not appropriate for use in this program: 14, 58, 59, 5C, 87, F1, F3
* Exceptions to use other department codes with this program code requires approval from FMWRC.
*Program code LS rescinded in FY10 NAF Program Guidance.
CHILD AND YOUTH SERVICES OVERVIEW
MDEP:
QCYS (formerly QCCS)
QCYS (formerly QYDP)
Child
Training
Develop Parents
&
Family
Training Middle
ment
Curriculu Child
&
Child
Youth Outreach
&
School/T
Services Outreach
m
Develop Family
Care
Army
Army Services Services - Program
een
Youth
Army
Base Services - Specialist ment
Child Subsidies School- Family Wounded Base
Youth Specialist Programs Sports / Family
(CDS/C CDS (OSs
Centers
Care
(FCC Age Care Covenant Warrior (YS/CYS (OSs
(MS/Tee Fitness Covenant
CYS)
YS)
(TACS) (CDC)
(FCC)
Sub)
(SAC)
(Child) (Child)
)
CYS)
(TAPS)
n)
(S&F) (Youth)
.25
.25
.25
.25
APF AMS CODE:
.25
.25
.25
.25
.25
.33
.33
.33
.33
.33
.33
PC
QM
NAF PROGRAM/FC
PG
PL
JG
PD
QL
QA
QC
PH
PM
PJ
JM
JH
QB
NAF DEPARTMENT CODES:
Used by CDS/SAC Programs:
72
Part Day Preschool
X
73
Full Day Care
X
74
Hourly Care
X
78
Part Day Care - Misc
X
7F
Kindergarten
X
7Q
Before/After School
X
Used by SAS/YS Programs:
14
Snack Bar
X
5G
Special Events
X
X
X
X
X
77
Camps
X
X
X
7L
Recreation/Activity
X
X
C1
Vending
X
CYS Admin/Support/Multiple Programs:
44
Instructional Fees
X
X
X
X
X
7C
CYS Options/Suppor
7D
Food Program
X
X
X
X
X
F1
Miscellaneous
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
G1
Administr
X
X
X
X
X
X
X
X
X
X
X
GL
MWR USA X
GF
APF Support - Expanded Operations
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
GH
APF Supp
X
X
X
X
X
X
X
X
X
X
X
X
GJ
APF Supp
NOTES / DEFINITIONS: (Budgeting any department code other than those listed on this matrix requires coordination with IMWR-CYS)
Child Development Services (CDS)/Child and Youth Services (CYS) Base Includes: 100% of CYS Coordinator/Admin, Child Administrator. Also includes special
services for children ages 6 weeks to 10 years of age.
Outreach Services (OS)-CYS for CDS Includes: CYS Central Registration, Parent Services/Education (Parent Advisory Board, Parent Resource Library, Newsletters, Parent
Special Needs Accommodation Process, alternative Outreach Care Options (Short-Term Alternative Child Care, Volunteer Child Care in Unit Settings, Babysitter
Parent Co-Ops, Contracted spaces off post, etc.), and SKIESUnlimited Instructional Classes.
Training & Curriculum Specialists (TACS) Includes: Training and technical assistance for CDC/FCC/OS CYPA, FCC providers and specified volunteers.
Child Development Center (CDC) Includes: Full Day, Part Day and Hourly care services for children 6 weeks to 5 years of age and USDA reimbursements for CDC programs.
Includes CD Homes, 24 / 7 Homes, and permanent Short Term Alternative Child Care (STACC) sites.
Family Child Care (FCC) Includes: FCC program management and USDA reimbursements for providers.
FCC Subsidy Includes: Direct and indirect subsidies given to FCC providers. FCC Subsidy to be centrally funded beginning FY11. Do not budget for FCC Subsidy.
School Age Care (SAC) Includes: Before/after school care, MWR Partnerships, vacation services, hourly/drop-in care and camps for elementary school children ages 6-10
during parental duty hours and open recreation services on weekends. Also includes USDA reimbursements for SAS programs.
Youth Services (YS)/CYS Base Includes: Youth Administrator and special programs/support services for children/youth ages 11-18.
Outreach Services (OS)-CYS for Youth Includes: Youth Sponsorship, Home School Families, School Partnerships, Marketing, Boys & Girls Club Affiliation, 4-H Clubs, etc., School
Liaison Officer duties & functions, School Transition Services, Community Services (Promise Passport, Volunteer Support, etc.), Grants/Donations (CFC, B&GC, etc.),
and Special Events.
Training & Programming Specialists (TAPS) Includes: Training and technical assistance for School-Age, Middle School and Teen CYPA and specified volunteers.
Middle School/Teen Includes: Before/after school, MWR Partnerships, Neighborhood Activity Homes, vacation services, and camps for Middle School/Teens weekdays during parental
duty hours and all weekend/evening activities for children/youth ages 11-18. Program areas included are Arts, Recreation & Leisure; Life Skills, Citizenship & Leadership
Opportunities; Academic Support, Mentoring and Intervention Services. Also includes USDA reimbursement for Middle School/Teen programs.
Youth Sports/Fitness Includes: Individual and group "Sports, Fitness and Health Options" and sports clinics for children/youth ages 6-18.
Army Family Covenant Includes: Extended operating hours; Expanded hourly care/respite child care options for custodial parents; Expanded youth programming to reduce deployment
stress; Reduced parent fees Child Care to Families of wounded Soldiers receiving treatment at major medical facilities; Mission fatigue incentives for staff
(more expenses listed on AFC tab in this workbook.)
Child
Development
Services Base
(CDS/CYS)
Parents &
Outreach
Services CDS
(OS-CYS)
Family
Child Care
Child
Training
Development Programs Family
and
(On/Off Child Care
Center
Curriculum
Subsidies
Post)
Specialists Programs
(FCC-Sub)
(FCC)
(CDC)
(TACS)
FY 14 NAF Budget Guidance
CHILD DEVELOPMENT SERVICES (CDS)
PROGRAM CODES*
PC
PG
PL
JG
STANDARD DEPARTMENT CODES*
PD
QM
DEPARTMENT CODE
DEPARTMENT CODE DESCRIPTION
TITLE
(USE THIS CODE FOR INCOME/EXPENSES RELATED TO:)
-
-
-
72
-
-
Part Day Preschool
Exclusive for reporting Part-Day Preschool (PDPS) programs.
-
-
-
73
-
-
Full Day Care
For reporting Full-Day Care programs.
-
-
-
74
-
-
Hourly Care
-
-
-
78
-
-
For reporting Hourly/Drop-In Care programs.
Part-Day Services (other than PDPS and Kindergarten) that are tracked separately.
Part Day Care - Misc. Includes standardized programs for shift workers or volunteers.
-
44
-
-
-
-
Instructional Fees
Exclusive for SKIES/Unlimited instructional classes such as gymnastics, martial arts,
SAT prep, Drivers training, ballet, piano, etc.
-
7C
-
7C
-
-
CYS Options /
Support
All income/expenses for CYS Outreach Care Options (Short Term Alternative Child
Care (STACC), Contracted Spaces, Parent Co-Ops, Mobile CYS Programs, etc.) Also
CD Homes, 24 / 7 Homes, and permanent STACCs.
-
7D
-
7D
7D
-
Food Program
-
-
-
7F
-
-
Kindergarten
-
F1
-
F1
-
-
Miscellaneous
G1
G1
G1
G1
G1
-
Administration
GL
GH, GJ
GL
GH, GJ
GL
GH, GJ
GL
GH, GJ
GL
GH, GJ
GL
GH, GJ
APF Support Normal Operations
APF Support Expanded
Operations, Security,
Emergency Essential
Civilian
Food service operations, USDA payments.
Army-operated program for children ages 4-6 who attend Kindergarten (on/off post).
Includes before and/or after school services, all day on teacher inservice
days/school holidays and full-day summer camp programs.
Programs/services not covered by other listed codes.
Program overhead/administration and management.
Reporting all APF-authorized NAF expenses in support of normal operations. The
UFM process is authorized as an alternate method of executing APF support. Refer
to AR 215-1, Appendix D, Table D-1, for specific expense element authorizations.
CYMS DAR should not be used to report or transfer GL expenses or funding.
Reporting all APF-authorized NAF expenses for activity that meets the definitions in
NAF Financial Management Memorandums 02-01 and 02-02, dated 01 Oct 01, and 09
Nov 01, subject: New NAF Department Codes. CYMS DAR should not be used to
report or transfer GF, GH, GJ expenses or funding.
* Budgeting any department code other than those listed on this matrix requires coordination with IMWR-CYS.
Abbreviations: CDC - Child Development Center
FD - Full Day Care
TACS - Training & Curriculum Specialist
CDS - Child Development Services
OS - Outreach Services
TAPS - Training & Programming Specialist
CYPA - Child & Youth Prgrm Assistant
PDPS - Part-Day Preschool
UFM - Uniform Funding and Management
CYS - Child & Youth Services
SAC - School-Age Care
USDA - United States Department of Agriculture
FCC - Family Child Care
SKIES - Schools of Knowledge, Inspiration,
YS - Youth Services
Exploration, and Skills Unlimited
School-Age Services
(SAS)
FY 14 NAF Budget Guidance
PROGRAM CODE
SCHOOL-AGE CARE (SAC)
QL
STANDARD DEPARTMENT
CODES*
DEPARTMENT CODE TITLE
5G
Special Events
Includes one-time special activities such as recitals, fests, etc.
74
Hourly Care
77
Camps
For reporting hourly care drop in program
Full/part-day camps offered weekdays during parental duty hours and during summer for
Elementary School children ages 6-10.
7D
Food Program
Food service operations, USDA Payments.
7Q
Before/After School Care
Before and/or After School, hourly/drop-in services, and MWR Partnerships for Elementary School
children ages 6-10 provided during duty hours for the school year and all day on teacher inservice days/school holidays. Includes open recreation services for children ages 6-10 provided on
weekends.
F1
Miscellaneous
G1
Administration
Program admin, management, general activities.
GL
APF Support – Normal
Operations
GH, GJ
APF Support - Expanded
Operations, Security,
Emergency Essential
Civilian
Reporting all APF-authorized NAF expenses in support of normal operations. The UFM process is
authorized as an alternate method of executing APF support. Refer to AR 215-1, Appendix D,
Table D-1, for specific expense element authorizations. CYMS DAR should not be used to report or
transfer GL expenses or funding.
Reporting all APF-authorized NAF expenses for activity that meets the definitions in NAF Financial
Management Memorandums 02-01 and 02-02, dated 01 Oct 01, and 09 Nov 01, subject: New NAF
Department Codes. CYMS DAR should not be used to report or transfer GF, GH, GJ expenses or
funding.
Abbreviations:
CDC - Child Development Center
FD - Full Day Care
CYPA - Child & Youth Program Assistant
SAC - School Age Care
YS - Youth Services
Youth
Services
Base
(YS/CYS)
Outreach
Services Youth
(OS-S)
PH
PM
Training &
Middle
Programming School/Teen
Specialists
Programs
(TAPS)
(MS/Teen)
Youth
Sports &
Fitness
(S&F)
FY14 NAF Budget Guidance
PROGRAM CODES
PJ
JM
YOUTH SERVICES (YS)
JH
DEPARTMENT CODE
TITLE
Snack Bar
All Snack Bar food and beverage resale operations.
5G
Special Events
77
Camps
One-time special activities such as Special Olympics, Teen Discovery, etc.
Full/part-day vacation camps for Middle School/Teens ages 11-18 and/or sports camps
for children/youth ages 6-18.
14
-
-
-
-
5G
5G
-
5G
-
-
-
77
-
7C
-
7C
-
-
-
7D
-
Food Program
-
-
-
7L
7L
C1
-
-
-
-
-
F1
-
F1
G1
G1
G1
G1
GL
GH, GJ
GL
GH, GJ
GL
GH, GJ
GL
GH, GJ
All income/expenses for CYS Outreach Services (Home School Families, School
Partnerships, Marketing, Boys & Girls Club Affliation, etc.), Youth Sponsorship,
CYS Options / Support Community Service (Promise Passport, Volunteer Management, etc.), and
grants/donations.
Recreation/Activity
Food service operations, USDA Payments.
Before and/or After School services for Middle School/Teens provided during duty
hours during the school year and all day on teacher in-service days/school holidays.
Recurring activities such as Neighborhood Activity Homes, MWR Partnerships, dances,
trips, cultural arts, crafts, hobby/recreation clubs, team sports fees, individual sports
fees, and specialty sports clinics, etc. All hourly/drop-in Open Recreation services for
children/youth ages 11-18 on weekends and evenings.
Vending/amusement machines operated or managed by YS programs (nonconcessionaire).
F1
Vending (Other Than
Concession)
Miscellaneous
G1
Administration
Program overhead/administration and management.
GL
GH, GJ
Reporting all APF-authorized NAF expenses in support of normal operations. The UFM
process is authorized as an alternate method of executing APF support. Refer to AR
APF Support - Normal
215-1, Appendix D, Table D-1, for specific expense element authorizations. CYMS DAR
Operations
should not be used to report or transfer GL expenses or funding.
APF Support Expanded Operations,
Security, Emergency
Essential Civilian
Reporting all APF-authorized NAF expenses for activity that meets the definitions in
NAF Financial Management Memorandums 02-01 and 02-02, dated 01 Oct 01, and 09
Nov 01, subject: New NAF Department Codes. CYMS DAR should not be used to report
or transfer GF, GH, GJ expenses or funding.
Abbreviations:
CDC - Child Development Center
FD - Full Day Care
CYPA - Child & Youth Prgrm Assistant
SAC - School-Age Care
YS - Youth Services
Army
Family
Army
Army Family
Covenant
Wounded
Covenant
(Child) Warrior (Child)
(Youth)
FY14 NAF Budget Guidance
PROGRAM CODES
QA
QC
ARMY FAMILY COVENANT
QB
DEPARTMENT CODE
TITLE
APF Support Expanded Operations
GF
• Extended Child Care Operating Hours to Support Mission (does not include Fam ily Readiness Group (FRG),
Family Child Care (FCC) or Warrior in Transition (WT) / Arm y Wounded Warrior (AW2) child care)
• Expanded Hourly/Respite Child Care to Relieve Fam ily Stress during Deploym ent (does not include FRG,
FCC or WT/AW2 child care)
• Reduced Parent Fees: Child (includes all CYS Registrations and reduced fees for Full Day (FD)/Full Day (PD)
program s except for children of WT/AW2 or placed in FCC)
• Operate Saturday Child Care at TRADOC Installations
• Provide “Mission Fatigue” Incentives to Support and Retain Child Care Work force (includes authorized
Arm y Fam ily Covenant positions i.e, Deployment Specialists, Transition Specialists; TDY for Arm y Family
Covenant trainings, reduced child care fees for CYS staff as authorized, staff recruitm ent and retention
tim e off aw ards or cash aw ards)
• Deploy CYS Transition Mobile Team for Deploym ent Support Services and Facility Closures/Openings
–child staff and facilities
• Expanded Child Program m ing to help m itigate deploym ent stress
• Expanded Hourly/Respite Child Care to Relieve Fam ily Stress during Deploym ent (only WT/AW2 child care)
• Extended CYS Facility Operating Hours to Support Mission (only WT/AW2 child care)
• Reduced Parent Fees: includes only reduced fees for WT/AW2 FD/PD program s and free SKIESUnlim ited
and Sports
• Provide “Mission Fatigue” Incentives to Support and Retain Child Care Work Force (includes authorized
Arm y Fam ily Covenant positions i.e, SFAC CYS Liaison, TDY for Arm y Fam ily Covenant SFAC/WT trainings)
• Extended Youth Facility Operating Hours to Support Mission
• Reduced Parent Fees: Youth (includes all free SKIESUnlim ited and Sports registrations except WT/AW2)
• Operate Saturday Youth Facilities at TRADOC Installations
• Provide “Mission Fatigue” Incentives to Support and Retain Youth Work force (includes authorized Arm y
Family Covenant positions i.e. School Liaison Officers; TDY for Arm y Fam ily Covenant trainings, staff
recruitm ent and retention tim e off aw ards or cash aw ards)
• Deploy CYS Transition Mobile Team for Deploym ent Support Services and Facility Closures/Openings –
Youth staff and facilities
• Expanded Youth Program ming to help m itigate deploym ent stress
• Expand CYS Hom ew ork Support and Tutoring
• Provide Transportation to bring Youth to CYS facilities
GF
GF
Abbreviations:
FRG - Family Readiness Group
APF - Appropriated Fund
SFAC - Soldier and Family Assistance Center
CYMS - Child and Youth Management System
WT/AW2 - Warrior in Transition/Army Wounded Warrior
DCS - Deployment Cycle Support
LE (> 16
Lanes)
KA (< 16
Lanes)
FY14 NAF Progrm Budget Guidance
Bowling
Department
Code
Title
01
Regular Bar Reporting sales and expenses associated with serving alcoholic beverages. Use regular bar to the extent possible to
avoid reporting bar-related sales to a food department.
03
Private
Reporting sales, cost of goods sold (COGS), labor, and other operating expenses of beverage (bar) catering using this
Parties Bar department code. When catering is 25 percent or more of total bar sales for the bowling program, the income/expenses
(Bar
from bar catering operations must be reported in this department code. Note: the methodology used to capture/report
Catering) catering costs should withstand the test of an audit.
Reporting COGS, labor, and other operating expenses of food catering using this department code. When food13
Private
Parties Food catering sales are 25 percent or more of total food sales under a bowling program, the income/expenses from food
(Food
catering operations must be reported in this department code. Note: the methodology used to capture/report catering
Catering) costs should withstand the test of an audit.
14
Snack Bar Reporting sales/income and expenses that are geared towards fast food service and/or limited food service operations
where no wait-staff exists.
25
Theme
Reporting the beverage (bar) activity of IMCOM G-9 branded food/beverage operations only, such as Reggies
Beverage Beverage Company/Express, Primo’s Express, and Strike Zone, under the bowling program.
26
Theme Food Reporting IMCOM G-9 branded food operations only, such as, Primo’s Express, Reggies Pub, and Strike Zone, or
Orion branded food operations under the bowling program.
39
Sports
Reporting merchandise sales activity using General Ledger Account Codes (GLACs) in the 300 series. For layaway
Specialty Pro sales, use GLAC 303 and record in accordance with guidance in chapter 6, Financial Management Regulation, DoD
Shop
7000.14-R, Volume 13. Use: GLAC 534 – Instruction Income, to report bowling instruction fees; GLAC 501 –
Service/Recreation Activity Income, to report income from repair of patron’s equipment and other miscellaneous pro
shop services; GLAC 504 – Rental & Usage Fee Income, to report equipment and locker rental income. Do not use
Department Code 58 – Equipment Rental under the bowling program. When no pro shop exists, report rental activity
in Department Code F1 – Miscellaneous. To record coupons or discounts, use GLAC 548 - Coupon and Special Offer
Discounts, for lane fees and services and GLAC 305 - Customer Discounts, for Sales.
LE (> 16
Lanes)
KA (< 16
Lanes)
Bowling
Department
Code
Title
45
Lane
Reporting activity associated with lane operations. For income transactions, use only the following GLACs: 535 –
Operations Lane Fees Income, 536 – Shoe Rental Income, and 503 – Special Events, which may be used to report installation-wide
special events such as a millennium celebration, special feasts, or All Army Bowling trials, etc. Labor expense
associated with control desk personnel and pin chasers are also to be reported in this department code. Record expenses
for promotions such as clubs, leagues, etc., in GLAC 669 - Door Prize and Promotion Expense. Use GLAC 548 to
record coupons or discounts.
88
Property Reporting labor and other operating expenses related to maintaining the bowling center equipment, lanes and lane
Operations, facility to include: maintenance crews (labor and other operating expenses), replacement parts and materials associated
Maint. and with the lanes, pin-spotters, automatic scorers, etc. Maintenance and repairs to other areas such as the kitchen/snack bar
Energy
and pro shop, should be reported in the appropriate department code that reflects where the maintenance or repairs
occurred. For example, if the maintenance was in the pro shop, report the costs to Department Code 39 – Sports
Specialty Pro Shop. Any NAF costs for maintenance or repair to the structure or outside of the building(s) should be
reported in Department Code G1 – Administration. If the maintenance and repair involves several operating
departments within the center such lanes, pro shop, and snack bar, then prorate the expense among the appropriate
department codes.
C1
Vending (Non Concessionaire) Optional to report activity from MWR fund owned (not ARMP) vending machines when the
activity warrants a separate department code. Use sales GLACs when reporting transactions.
D1
Amusement (Non Concessionaire) Optional to report activity from MWR fund owned (not ARMP) amusement machines when the
Machines activity warrants a separate department code. Use sales GLACs when reporting transactions.
E1
F1
Bingo
Misc
Reporting bingo activity.
Optional to report sales (non-concessionaire) of merchandise that are not normally bowling incidental resale items. It
also can be used to report bowling merchandise sales when the sales volume is very low and/or no pro shop operation
exists. Vending and/or amusement machines, either fund owned or concessions may be reported in this department
code. Use: GLAC 501 – Service/Recreation Activity Income, for vending/amusement transactions when activity
volume does not need separate tracking in department code C1, GLAC 502 – Concessionaire Commission Income, for
reporting concessionaire agreement income, GLAC 504 – Rental & Usage Fee Income, for miscellaneous services
(room rentals, etc.) transactions, and GLAC 537 – Local Telephone Income.
LE (> 16
Lanes)
KA (< 16
Lanes)
Department
Code
Title
F3
Misc. Tobacco
G1
Admin
Bowling
Reporting sales of tobacco products.
Reporting miscellaneous income (non-sales) that cannot be more appropriately reported in another department code
listed. Do not report sales in this department code (G1). Report bowling program NAF administrative and
management expenses in this department code. The NAF expenses that are authorized APF support are reported in
Department Code GL – APF Support - Normal Operations (see below). Note: Bowling centers that are over 16 lanes
(program code LE) are category C programs. Program code LE can only use the MWR USA practice when it is located
at remote and isolated installations (see AR 215-1, table 4-1). For employees who work in multiple departments (20%
or less in any one department), their total labor may be reported in this department. For bowling operations that receive
Army Recreation Machine (ARM) expense reimbursement, report the income in this department code (G1) using
GLAC 525 – ARM Expense Reimbursement Income. Department Codes G6 – Overhead and G8 – ARM
Reimbursement, are not authorized to report activity under the bowing program. Use GLAC 539 for ARM amusement
machines, i.e. video arcade and music.
LQ
Golf
Reporting sales and expenses associated with alcoholic beverages. Use regular bar department to the extent
possible to avoid charging bar-related sales to a food department.
Private Parties Reporting sales, cost of goods sold (COGS), labor, and other operating expenses of beverage catering operations
Bar (Bar
using this department code. When catering is 25 percent or more of total bar sales of the golf program (Program
Catering)
Code, LQ - Golf), the income/expenses from bar catering operations must be reported in this department code.
Note: the methodology used to capture/report catering costs should withstand the test of an audit.
Department
Code
Title
01
Regular Bar
03
11
13
14
25
26
39
Dining
Reporting sales/income and expenses associated with full-service dining, i.e., sit-down, full-service dining with
wait-staff.
Private Parties Capture COGS, labor, and other operating expenses of food catering operations using this department code. When
Food (Food food catering sales are 25 percent or more of total food sales under the golf program, (Code, LQ – Golf), the
Catering)
income/expenses from food catering operations must be reported in this department code. Note: the methodology
used to capture catering costs should withstand the test of an audit.
Snack Bar Reporting sales/income and expenses in this department that are limited foodservice operations where no waitstaff exists.
Reporting the beverage (bar) activity for IMCOM G-9 branded food operations only, such as: Mulligan’s and
Theme
Reggies Pub under the golf program code (LQ).
Beverage
Theme Food Reporting the food activity for IMCOM G-9 branded theme food operations only, such as: Primo’s express,
Reggies Pub, and Mulligan’s, under the golf program code (LQ).
Sports
Reporting sales/income and expenses associated with the following: resale merchandise General Ledger Codes
Specialty Pro (GLACs) 301-307), gift certificate sales in general ledger account code (GLAC), 267 – Miscellaneous Other
Shop
Unearned Income, when issued, and GLAC 301 when redeemed. For layaway sales use GLAC 303 and record per
guidance in chapter 6, Financial Management Regulation, DoD 7000.14-R, volume 13. Use only GLAC 534 –
Instruction Fee Income, in this department code, to report golf instruction fees. Report equipment repair income
and club/equipment/locker rental using GLAC 504 – Rental and Usage Fee Income. Report handicapping services
income, using GLAC 501 – Service/Recreation Activity Income, in this department code. Do not report golf car
activity in this department code (see Department 43 below for golf car activity). If the golf program maintains the
vending machines located throughout the course report the sales in this department.
LQ
Golf
Department
Code
Title
40
Greens
Operations
(Expenses outside golf
operations)
Greens
41
Operations
(See guidance
below for
reporting
expenses
related to golf
course maint.)
Reporting activity associated with outside golf operations staff labor and expenses (such as starters, marshals, cart
attendants, etc.)
41
42
Reporting income from play in this department using the following GLACs only:
1. GLAC 501 – Service/Recreation Activity Income, is used to report the user or maintenance fees where
implemented.
2. Punch/Multi-Play Card Income, use GLAC 267 – Misc Other Unearned Income, to the record customer
purchase. Use GLAC 507 - Guaranteed Participation Income, for reporting the redemption of punch/multi-play
cards (see #5 below).
3. Advance green fee payments use GLAC 267 – Misc Other Unearned Income, to record payment. Prorate the
payment monthly using GLAC 509 – Dues and Assessments Income.
4. The GLAC 531 - Greens Fee Income, is used for reporting daily green fees. See guidance below in change to
reporting of labor and other expenses related to golf course maintenance.
5. Miscellaneous Other Operating Income, GLAC 599 is used in rare circumstances only when no other 500 series
GLAC is appropriate. An example is when reporting unredeemed punch/multi-play card revenue at end of a course
season. The GLAC 599 is used to report unredeemed punch/multi-play card balance.
Greens
Used to report labor and other operating expenses that are for operating and maintaining the golf course. Includes
Operations energy/utility usage, labor (green/tractor operations), and materials/supplies and expendable equipment (rakes,
(Expenses - hoses, sprinkler heads, signage, tee markers, flags, and scorecards), fertilizer and other chemicals used to maintain
New)
the golf course. Repair and maintenance of course facilities, i.e., building maintenance to be reported as shown
below in Department Code 88.
Driving Range Reporting driving range activity. Revenue should be reported using GLAC 532 – Driving Range Income.
Expenses should include labor associated with the collection of balls from the range and dispensing them to
patrons, maintenance and operation of the range ball collection equipment, replacement of balls and mats (where
their expected life is less than 24 months).
LQ
Department
Code
Title
43
Golf Cars
88
Property
Operations,
Maint. and
Energy
F3
Misc. Tobacco
Admin
G1
Golf
Reporting income and expense associated with motorized golf car rentals. Car rental fees, including trail fees,
should be recorded using GLAC 533 – Golf Car Income. Expenses are to include any labor and materials
associated with equipment operations, and maintenance and repair, including repair/replacement parts, oils and
fuels and depreciation. Report payments associated with golf cart leases in this department code. Also, report
interest expense and depreciation associated with a golf cart capital lease in this department code.
Facility maintenance and repair expenses are to be reported in an appropriate department code that reflects where
the maintenance and repairs actually occurred. For example, if the maintenance occurred in the pro shop, the
expense must be reported in Department Code, 39 – Pro Shop. Any NAF costs for maintenance and repair to the
exterior building structure should be reported in Department Code, G1 – Administration. If the maintenance or
repair involves several departments within the facility such as pro shop and snack bar, the expense is to be prorated
and reported among the appropriate department codes. For golf, the only facility maintenance and repair that is
appropriate to record in Department Code, 88 – Property Operations, would be the cost of maintenance and repair
to buildings or “sheds” that house golf course maintenance equipment and supplies.
Reporting sales of tobacco products. Use of this department code is optional.
Reporting NAF miscellaneous income (non-sales) expenses that are program administration and management and
are not specific to departments listed. Department Code G1 – Administration is not to be used to report sales (300
series GLAC) transactions. Report program administrative and overhead expenses including management salaries,
salary of administrative assistants or clerks that do not perform duties specific to any one operating department
within the program (20% or less or of their total labor in any one department). Also report labor and other
operating expenses associated with collections or bad debts, and advanced green fee patron account administration
expenses in this department. For Golf Programs that may receive ARM expense reimbursement, report the income
in this department code (G1) using GLAC 525 – Reimbursed ARM Expense. Department codes G6 - Overhead, or
G8 – ARM Reimbursement, are not authorized to be used under the Golf Program Code (LQ). Use GLAC 539 for
ARM amusement machines, i.e. biliards, video games, and music.
KE
Code
01
03
11
13
14
25
26
C1
D1
E1
Food, Bev. &
Entertainment
Community
Clubs
NCO/ENL
Clubs
Officers Clubs
Clubs, Food & Beverage, and Entertainment Programs
KF
KG
KM
Department
Title
Reporting sales and expenses associated with alcoholic beverages. Use regular bar department to the extent
Regular Bar
possible to avoid charging bar-related sales to a food department.
Private Parties Bar Reporting sales, cost of goods sold (COGS), labor, and Other Operating Expenses of beverage (Bar) catering
using this department code. When catering is 25 percent or more of total bar sales, the income/expenses from
(Bar Catering)
bar catering operations must be reported in this department code. Note: the methodology used to
capture/report catering costs should withstand the test of an audit.
Reporting the sales activity associated with a wait-staff and full-service dining.
Dining
Private Parties Food Reporting Sales, COGS, Labor, and Other Operating Expenses of food-catering operations. When foodcatering sales are 25 percent or more of the total food sales for the Club or Food, Beverage and Entertainment
(Food Catering)
(FB&E) operation, the financial activity from food catering operations must be reported using this
department code. Note: the methodology used to capture/report catering costs should withstand the test of an
audit.
Reporting sales/income and expenses that are geared towards fast food service and/or limited food service
Snack Bar
operations where no wait-staff exists.
Reporting the bar activity of a franchised theme operations such as Reggies Beverage Pub or a Primo’s
Branded Rest
Express that is located within a Club or FB&E facility.
Beverage
Branded Rest Food Reporting a franchised theme food operation such as, Primo’s Express or a Reggies Pub that is located within
a club or FB&E facility.
Vending (Other than Reporting activity from MWR fund owned vending machines when the activity warrants a separate
department code. Use: GLAC 301 – Cash Sales to report the income.
Concessionaire)
Amusement Machines Reporting activity from MWR fund owned (not ARMP ) amusement machines when the activity warrants a
(Non-Concessionaire) separate department code. Use GLAC 539 – Amusement Machine Income, to report the revenue received.
Bingo
Reporting a bingo operation within the Club or FB&E facility.
KE
Code
F1
F3
G1
Food, Bev. &
Entertainment
Community
Clubs
NCO/ENL
Clubs
Officers Clubs
Clubs, Food & Beverage, and Entertainment Programs
KF
KG
KM
Department
Title
Reporting sales (non-concessionaire) of merchandise that are not normally club and/or FB&E incidental food
Miscellaneous
resale items. Report concessionaire vending and/or ARMP contract amusement machines activity in this
department code. When sales volumes are low, fund owned amusement or vending machine activity may be
reported in this department code. Use: GLAC 301 – Cash Sales, for vending merchandise when management
determines that the inventory requires tracking. When low vending volume does not warrant tracking
inventory, use GLAC 501- Service/Recreation Activity Income, to report the revenue. Use GLAC 502 Concessionaire Commission Income, for reporting concessionaire agreement income. Use GLAC 504 –
Rental & Usage Fee Income, to report miscellaneous services revenue (room rentals, etc.), and GLAC 537 –
Local Telephone Income, for providing patron telephone services.
Reporting sales of tobacco products.
Misc.- Tobacco
Reporting miscellaneous income (non-sales) that cannot be more appropriately reported in another
Administration
department code listed. Also, report Club and/or FB&E NAF administrative and management expenses in
this department code. For employees who work in multiple departments (20% or less in any one department),
their total labor may be reported in this department code. Sales transactions (300 series GLACs), are not to
be reported in department code, G1 - Administration. Department Codes G6 – Overhead and G8 – ARM
Reimbursement, are also not to be used to report activity under the club and FB&E programs. For those
clubs and/or FB&Es that receive Army Recreation Machine (ARM) expense reimbursement, report the
income in this department code, using GLAC 525 – ARM Expense Reimbursement Income.
KL
Branded Restaurant Operations (KL)
Department
Title
Branded Rest
Beverage
26
Branded Rest
Food
D1
Amusement
Machines
Code
25
F1
F2
F3
G1
Reporting the beverage (bar) activity at franchised theme restaurant facilities such as, Reggies Beverage
Company/Pub.
Reporting food service activity at franchised theme restaurants such as, Primo's Italian Restaurant and Reggie's
Beverage Company/Pub.
(Non-Concessionaire) Reporting activity from MWR fund owned (not ARMP) amusement machines when the
activity warrants a separate department code. Use GLAC 539 – Amusement Machine Income, to report the revenue
received.
Misc.
Reporting sales of prepackaged snacks and incidentals. Report concessionaire vending and/or ARMP contract
amusement machines in this department code. Use GLAC 502 – Concessionaire Commission Income, to report
concessionaire agreement income. When sales volumes are low, fund owned amusement or vending machine
activity may be reported in this department code. Use: GLAC 301 – Cash Sales, for vending merchandise sales
when inventory warrants tracking. When low vending volume does not warrant tracking an inventory, use GLAC
501- Service/Recreation Activity Income, to report the revenue. Use GLAC 504 – Rental & Usage Fee Income, to
report miscellaneous services revenue, and GLAC 537 – Local Telephone Income, for providing patron telephone
services.
Misc. Sales Reporting sales (non-concessionaire) of merchandise for theme’s promotional items such as T-shirts, caps, mugs,
etc. Use: GLAC 301 – Cash Sales.
Misc. - Tobacco Reporting sales of tobacco products.
Admin
Reporting miscellaneous income (non-sales) and expenses that cannot be more appropriately reported in another
department code listed above. Also, for reporting theme operations NAF administrative and management costs.
Employees who work in multiple departments (20% or less in any one department) may report their total labor in
this department. Sales are not to be reported in Department Code G1 - Administration. Do not use Department
Codes G6 – Overhead and G8 – ARM Reimbursement, under this program. For theme facilities that may receive
Army Recreation Machine (ARM) expense reimbursement, report the income in this department code using GLAC
525 – ARM Expense Reimbursement Income.
RF
Code
5J
Department
Title
Unit Activities
89
Marketing
G1
Administration
G2
Accounting
G4
Procurement
G7
GE
GG
GK
GM
Optional, for reporting FMD cost associated with monitoring and administering unit fund activity. Report
revenue and expenses of unit fund activity under Program Code HD – Unit Activities.
Reporting a marketing activity when no marketing division (Program Code RU) exists and the activity is
assigned to the Financial Management Division (FMD).
Reporting miscellaneous income (non-sales) and NAF expenses that are not authorized APF (cannot be
supported by the MWR USA Practice) in this department code. Most expenses for conducting financial
management are authorized APF and should be reported in department code GL.
Optional, for tracking the cost of liaison and other expense associated with submission of accounting
documents to NAF Financial Services (NFS).
Reporting a NAF procurement activity when no Services Division (Program Code RE) exists and the NAF
procurement activity is operationally assigned to the FMD.
Reporting Tax Relief program activity.
Tax Relief Program
(EURO Region Only)
Utility Program VAT Reporting Utility Program VAT activity.
(EURO Region Only)
CFE Base Closure Cost Reporting EURO Region CFE NAF Base Closure Cost for FMD.
(EURO Region Only)
Espirit Card
Information
Management
Reporting Esprit administrative and consolidated receivable operation costs.
Reporting Information Management (IM) activity when no MWR Information Technology Services
Division (Program Code RI) exists and IM is assigned to the FMD. However, management is encouraged
to report the costs associated with providing information technology as a program cost under Program Code
RI – Information Technology Services, rather than under this or another fund division program code. Even
when operationally assigned to a division chief such as the FMD, Fund manager, Services Division, etc.,
preferred reporting is under Program Code RI.
DC
01
03
04
11
12
13
14
15
16
21
22
23
24
25
26
27
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
50
51
52
53
54
55
56
57
58
59
5A
5B
DC Description
Regular Bar
Private Parties Bar
Bulk Beer Sales
Dining Room
Food Promotion Sales
Private Parties Food Sales
Snack Bar Food Sales
Bakery
Mobile Snack Bars
Package Beverage - Liquor
Package Beverage - Beer
Package Beverage - Wine
Pkg Bev Sft Drinks, Misc, or ConsPPB
Theme Beverage
Theme Food
Convenience Resale
Audio/Video Equipment
Golf/Tennis Equipment
Photo Equipment
Arts and Crafts Materials
Auto Parts and Supplies
Bowling Equipment
Gift Shop
Rod and Gun Pro Shop
Sports Specialty Pro Shop
Golf Operations
Greens Operations
Driving Range
Golf Carts
Instruction Fees
Lane Operations
Waterfront Operations
Swimming
Parks/Recreation
Skiing
Skating
Rod and Gun Skeet/Trapshooting
Stables
Marinas
Equipment Rental
Hunting
Tennis
Kennels
5C
5D
5E
5F
5G
5H
5J
5K
5L
5M
60
61
62
63
64
65
66
71
72
73
74
75
76
77
78
7A
7B
7C
7D
7E
7F
7G
7H
7J
7K
7L
7M
7P
7Q
7R
81
82
83
84
Fishing
Dayroom
Gyms and Sauna
Go-Cart Track
Special Events
Miniature Golf
Unit Activities
Carnival Activities
Special Soldier Support Operations
Concerts (Installation-wide events)
Equipment Issue
NAFI-owned Aircraft
Government-owned Aircraft
Leased Aircraft
Equipment Maintenance and Repair Services
Boating Operations
Camping
Child Development Centers CDC
Part Day Preschool
Full Day Care
Hourly Care
Youth Sports
Teen Club
Camps
Part Day Care – Misc
Family Child Care Program
Child Dev Services (CDS) Spec Needs
CYS Options/Support
Food Program
CDC (Full Day Prg - Reimbursable)
Kindergarten
CDS Salk 5-12
CDS Salk 13-18
YA Salk 5-12
YA Salk 13-18
Recreation/Activity
Youth Recreation
Training & Curriculum Specialists
Before / After School Care
Open Recreation
DVQ
Army Lodging Rooms
VEQ
BOQ
85
86
87
88
89
8A
8B
8C
91
92
93
94
95
96
97
98
99
9A
9B
9C
9D
9E
9F
9G
9H
9J
9K
9L
A1
A2
B2
B3
B4
B5
B6
B7
B8
C1
D1
D2
D3
D4
D5
D6
BEQ
Medical Treatment Facility Rooms (MEDCOM only)
Recreational Lodging Rooms (MWR Funds only)
Property Operation Maintenance & Energy
Marketing
Telephone
Laundry
MWR Accommodations
Woodworking
Photography
Multi Crafts
Auto Shop
Car Wash Operations
Engraving Shop
Screen Print Shop
Sheet Metal Shop
Shoe Shop
Upholstery Shop
Furniture Refinishing
Furniture Construction
Ceramics
Auto Stripping Operations
BOSS Activity
Advertising
Family Readiness Group (FRG)
Recreational Vehicle/Vessel Storage Lot
Self Storage Units
Barber Shop
Beauty Shop
Music
Theater
MARS Communication Link
Ticketing
Hotels
Tours
Vehicles (ITR Only)
Vending (other than concessionaires)
Amusement Machines (other than concessionaires)
Program Grant 1
Program Grant 2
Program Grant 3
Program Grant 4
Program Grant 5
D7
D8
D9
E1
F1
F2
F3
G1
G2
G3
G4
G5
G6
G7
G8
G9
GA
GB
GC
GD
GE
GF
GG
GH
GJ
GK
GL
GM
GN
GP
H1
H2
H3
H4
H5
H6
H7
J1
J2
J3
J4
J5
J6
J7
Program Grant 6
Program Grant 7
Program Grant 8
Bingo
Miscellaneous
Miscellaneous-Sales
Miscellaneous-Tobacco
Administration
Accounting
Personnel
Procurement
Admissions
Overhead
Tax Relief Program
ARM Reimbursement
Chaplain
Payroll
Community Operations Division Staff
Community Recreation Division Staff
Family Support Division Staff
USAREUR Utility Program VAT*
CFE Base Closure Cost*
APF Support – Security
APF Support - Emergency Essential Civilian (EEC) (MWR USA)
Esprit Card
APF Support – Normal Operations (MWR USA)
Information Management
APF Support Shortfall
Auditor
Garden Operations**
Cattle Operations**
Swine Operations**
Crop Operations**
Firewood Operations**
Greenhouse Operations**
Mental Hygiene**
MCCW
Operation Helping Hands
PMOC
PWOC
Soldier & Family Religious Support
Warrior Transition
Holiday Food Vouchers
J8
J9
JA
JB
JC
JD
JE
JF
JG
JH
JI
JK
JL
JM
JN
JY
JZ
KA
KB
KC
KD
KE
KX
KY
KZ
MK
ML
MM
MN
MO
MP
MQ
MR
MS
MT
MU
MV
MW
MX
MY
MZ
W1
W2
W3
Special Project 1
Special Project 2
Chaplaincy Anniversary
National Prayer Breakfast
Administration
Vacation Bible School
Religious Education
Religious Support Adult
Religious Support Chldren
Religious Support Command
Religious Support Enhancement
Religious Support Family Life
Religious Support Music
Religious Support Youth
Religious Support Frgn Lang
Special Project 3
Special Project 4
Catholic Services 1
Catholic Services 2
Catholic Services 3
Catholic Services 4
Catholic Services 5
Muslim Services 1
Muslim Services 2
Muslim Services 3
Liturgical Service 1
General Protestant Service 1
Contemporary Service 1
Gospel Service 1
Gospel Service 2
Gospel Service 3
Gospel Service 4
Gospel Service 5
Warehouse
Motor Pool
Recycling
XX
ZA
ZB
*
**
Adjusting Entries
AFRC Food & Bev Operations
Consolidated Buedget Data
USAREUR Only
US Disciplinary Barracks Only
PC
CH
CI
CM
HA
HB
HC
HD
HE
HF
HG
HH
HJ
JA
JB
JC
JD
JE
JF
JG
JH
JJ
JK
JL
JM
JN
JP
JQ
KA
KB
KC
KD
KE
KF
KG
KH
KJ
KK
KL
KM
LA
LB
LD
LE
PCDesc
HQDA Religious Support
IMCOM Religious Support
MEDCOM Religious Support
Libraries
Gym-Physical Fitness
Recreation Centers (and/or rooms)
Unit Activities
Professional Entertainment Overseas
Official Transient Lodging
Sports/Outdoor Facility Maintanance (and self-directed)
Aquatics
Sports (above intramural level)
Arts and Crafts (skill development)
Auto Crafts (skill development)
Entertainment (music and theater)
Youth Leisure and Recreation (YS Opn)
Small Travel Camps/Campgrounds
Cable TV (Korea)
Middle School/Teen Programs
Recreation Planning Team
Recreation Operations Team
Installation-wide Recreation Events
Information, Ticketing and Registration (recreatio
Officers’ Clubs
NCO/ENL Clubs
Community/Consolidated Clubs
Guesthouses – Non-ALF (MEDCOM installations’ use o
Stables (riding stables without private boarding)
Large Travel Camps/Campgrounds
Theme Operations (CFSC approved)
Aquatic Centers (CAT C)
Other Resale
Unit Lounges
LF
LG
LH
LJ
LK
LL
LM
LN
LP
LQ
LR
LS
LT
LU
LV
LW
PA
PB
PC
PD
PE
PF
PG
PH
PJ
PK
PL
PM
QA
QB
QC
QD
QL
QM
RA
RB
RC
RD
RE
RF
RG
RH
RI
RJ
Skating Rinks (ice or roller) Free Standing
Outdoor Rec Skeet and Trap Ranges
Parachute/Skydiving
Motorcycle or MOPED Activities
Flying
Golf
Amusement Centers
Commercial Travel
Freestanding Snack Bar
AFRC (accommodations/dining/resale)
Education Program
School Activities (military, not family members)
Child Development Services / CYS Base
School Age Services-Camp/Vac/Sum Care
Family Member School Lunch Program
Outreach Services – CYS Services and Central Regis
Youth Services / CYS Base
School Age Services-Open Recreation
Outreach Services – CYS Programs and Instructional
Army Wounded Warrion (Child)
BOSS
FCC Subsidies
IMA Region/CFSC Staff
NAF Support Services Division
MWR Director/Deputy MWR Director
Oth DPCA (Drug & Alcohol, EEO, etc)
Services
Accounting
Civilian Personnel Office
MWR Information Technology Services
Contracting
RK
RL
RM
RN
RP
RQ
RR
RS
RT
RU
RV
RW
RX
RY
RZ
SA
SB
SC
SD
SE
SF
SG
SH
TA
TB
TC
TD
TE
TF
TG
TH
TJ
TK
TL
TM
TN
TP
TQ
TR
TT
UA
UB
UC
WZ
Statutory Accident Insurance (Europe Region only)
Banking and Investment Program (CFSC use only)
Risk Management Program (CFSC use only)
Employee Pay and Benefits (CFSC use only)
Fund Administration
Community Operations/Business Programs
Community Family Support
Community Recreation
Central Payroll Office (NAF Central Payroll Office
Marketing
Recycling
MWR Construction Management (IMA Region/CFSC use o
Human Resources (HR) Base (CFSC use only)
MWR Training (CFSC/IMA Region use only)
MWR Strategic Planning (CFSC/IMA Region use only)
Army Community Service Program
ACS Info Referral & Follow-up
Relocation
Exceptional Family Member
Foster Care
Family Member Employment
Financial Planning/Consumer Affairs
Family Advocacy
CG’s Mess/Suppl Field Ration Mess
Unaccompanied Permanent Party Billeting
Texas Roadhouse
Veterinary Services
Cadet Store
Cadet Restaurant
Cadet Activities
Army Athletic Association
Magazine Subscription Activities
Museums (gift shops)
US Disciplinary Barracks/US Army Correctional Brig
Vehicle Registration
Bands
Scouting
Misc Supplemental Mission
Fisher House (under Fund “N” only)
Recycling
Post Restaurants
Stars and Stripes
Civilian Welfare Activities
Warrior Zone
XX Adjusting Entries
PROGRAM, DEPARTMENT, AND GENERAL LEDGER ACCOUNT (GLAC) CODES
FY14
SEE AR 215-1, Appendix D, APF AUTHORIZATIONS FOR ELEMENTS OF
EXPENSE, TABLE D-1, FOR APF AUTHORIZATIONS.
MWR CATEGORY A - MISSION SUPPORT PROGRAMS:
PROGRAM CODE
HA
HB
HC
HD
HE
HF
HH
HJ
QD
Libraries
Physical Fitness Facilities
Recreation Centers (and/or rooms)
Unit Activities
Professional Entertainment Overseas
Sports/Athletics (and/or athletics self-directed)
Aquatics Training
BOSS
MWR CATEGORY B - COMMUNITY SUPPORT PROGRAMS:
JA
JB
JC
JD
JE
JF
JG
JH
JJ
JK
JL
JM
JN
JP
JQ
KA
KB
KC
KD
KJ
PC
PD
PE
PG
Sports (above intramural level)
Arts and Crafts (skill development)
Auto Crafts (skill development)
Entertainment (music and theater)
Rescinded
Revised
Small Travel Camps/Campgrounds
Cable TV (Korea)
Middle School/Teen Programs
Recreation Planning Team
Recreation Operations Team
Installation-wide Recreation Events
Stables (riding stables without private boarding)
Child Development Services / CYS Base
Rescinded
Family & Outreach Services – CYS Services and Central Registration (OS)
Section 7
FY14
MWR CATEGORY B - COMMUNITY SUPPORT PROGRAMS (CONT):
PH
PJ
PK
PL
PM
QA
QB
QC
QL
QM
UB
WZ
Youth Services / CYS Base
Rescinded
Outreach Services – CYS Programs and Instructional Classes (OS-S)
See FM
Memo 08-04
See FM
Memo 08-04
Army Wounded Warrior (Child)
See FM
Memo 08-04
FCC Subsidies
Stars and Stripes
Warrior Zones
MWR CATEGORY C - REVENUE GENERATING PROGRAMS:
KE
KF
KG
KH
KK
KL
KM
LA
LB
LD
LE
LF
LG
LH
LJ
LK
LL
LM
LN
LP
LQ
LR
LS
LT
Officers’ Clubs
NCO/ENL Clubs
Community/Consolidated Clubs
Guesthouses – Non-ALF (MEDCOM installations’ use only)
Large Travel Camps/Campgrounds
Branded Restaurant Operations (IMCOM G-9 approved)
Aquatic Centers (CAT C)
Other Resale
Unit Lounges
Skating Rinks (ice or roller) Free Standing
Rescinded
Parachute/Skydiving
Rescinded
Flying
Golf
Amusement Centers
Rescinded
Freestanding Snack Bar
2
Section 7
FY14
MWR CATEGORY C - REVENUE GENERATING PROGRAMS (CONT):
LU
LV
LW
AFRC (accommodations/dining/resale)
SUPPLEMENTAL MISSION IN SUPPORT OF CHAPLAIN FUND
PROGRAM CODE
CH
CI
CM
New
New
New
HQDA Religious Support
IMCOM Religious Support
MEDCOM Religious Support
DEPARTMENT CODE
D2
D3
D4
D5
D6
D7
D8
D9
J1
J2
J3
J4
J5
J6
J7
J8
J9
JA
JB
JC
JD
JE
JF
JG
JH
JI
JK
JL
New
New
New
New
New
New
New
New
New
New
New
New
New
New
New
New
New
New
New
New
New
New
New
New
New
New
New
New
Program Grant 1
Program Grant 2
Program Grant 3
Program Grant 4
Program Grant 5
Program Grant 6
Program Grant 7
Program Grant 8
MCCW
Operation Helping Hands
PMOC
PWOC
Soldier & Family Religious Sup
Warrior Transition
Holiday Food Vouchers
Special Project 1
Special Project 2
Chaplaincy Anniversary
National Prayer Breakfast
Administration
Vacation Bible School
Religious Education
Religious Support (Adult)
Religious Support (Children)
Religious Support (Command)
Religious Support (Enhancement)
Religious Support (Family Life)
Religious Support (Music)
3
Section 7
FY14
JM
JN
JY
JZ
KA
KB
KC
KD
KE
KX
KY
KZ
MK
ML
MM
MN
MO
MP
MQ
MR
MS
MT
MU
MV
MW
MX
MY
MZ
New
New
New
New
New
New
New
New
New
New
New
New
New
New
New
New
New
New
New
New
New
New
New
New
New
New
New
New
Religious Support (Youth)
Religious Support (Frgn Lang)
Special Project 3
Special Project 4
Catholic Service 1
Catholic Service 2
Catholic Service 3
Catholic Service 4
Catholic Service 5
Muslim Service 1
Muslim Service 2
Muslim Service 3
Gospel Service 1
Gospel Service 2
Gospel Service 3
Gospel Service 4
Gospel Service 5
MWR COMMON SUPPORT:
SEE APPENDIX D, AR 215-1 FOR APF SUPPORT FOR EACH ELEMENT OF
EXPENSE
PROGRAM CODE
RA
RB
RC
RE
RF
RG
IMCOM Region/IMCOM G-9 Staff
NAF Support Services Division
Director MWR/Deputy Director MWR
Services
Accounting
4
Section 7
FY14
RH
RI
RJ
RK
RL
RM
RN
RP
RQ
RR
RS
RT
RU
RW
RX
RY
RZ
Civilian Personnel Office
MWR Information Technology Services
Contracting
Statutory Accident Insurance (Europe Region only)
Banking and Investment Program (IMCOM G-9 use only)
Risk Management Program (IMCOM G-9 use only)
Employee Pay and Benefits (IMCOM G-9 use only)
Fund Administration
Community Operations/Business Programs
Community Family Support
Community Recreation
Central Payroll Office (NAF Central Payroll Office (CNPO) use only)
Marketing
MWR Construction Management (IMCOM Region/IMCOM G-9 use only)
Human Resources (HR) Base (IMCOM G-9 use only)
MWR Training (IMCOM G-9/IMCOM Region use only)
MWR Strategic Planning (IMCOM G-9/IMCOM Region use only)
NON-MWR SUPPLEMENTAL MISSION NAF ACTIVITY:
These activities are established to provide a NAF adjunct to a non-MWR APF mission.
NAF support to the non-MWR mission is not authorized. These accounts/funds may not
be subsidized with MWR NAFs, nor will MWR NAFs be subsidized by these funds. All
NAF activity is reported; only APF support to the supplemental mission NAF activity is
reported.
PROGRAM CODE
HG
PB
PF
SA
TA
TB
TD
TE
TF
TG
TH
TJ
TK
TL
TM
TP
Official Transient Lodging
School Activities (military, not family members)
Family Member School Lunch Program
Army Community Service Program
CG’s Mess/Suppl Field Ration Mess
Unaccompanied Permanent Party Billeting
Veterinary Services
Cadet Store
Cadet Restaurant
Cadet Activities
Army Athletic Association
Magazine Subscription Activities
Museums (gift shops)
US Disciplinary Barracks/US Army Correctional Brigade
Vehicle Registration
Scouting
5
Section 7
FY14
TQ
TR
TT
Misc Supplemental Mission
Fisher House (under Fund “N” only)
Recycling
DEPARTMENT CODES
00
01
03
04
11
12
13
14
15
16
25
26
Balance Sheet
Regular Bar
Private Parties Bar
Bulk Beer Sales
Dining Room
Food Promotion Sales
Private Parties Food Sales
Snack Bar Food Sales (and Lodging use for Continental Breakfast)
Bakery
Mobile Snack Bars
Branded Restaurant Beverage
Branded Restaurant Food
6
Section 7
FY14
DEPARTMENT CODES (CONT):
27
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
50
51
52
53
54
55
56
57
58
59
5A
5B
5C
5D
5E
5F
5G
5H
5J
5K
5L
5M
60
61
62
63
Convenience Resale
Audio/Video Equipment
Golf/Tennis Equipment
Photo Equipment
Arts and Crafts Materials
Auto Parts and Supplies
Bowling Equipment
Gift Shop
Rod and Gun Pro Shop
Sports Specialty Pro Shop
Golf Operations
Greens Operations
Driving Range
Golf Cars/Carts
Instruction Fees
Lane Operations
Waterfront Operations
Swimming
Parks/Recreation
Skiing
Skating
Rod and Gun Skeet/Trapshooting
Stables
Marinas
Equipment Rental
Hunting
Tennis
Kennels
Fishing
Dayroom
Gyms and Sauna
Go-Cart Track
Special Events
Miniature Golf
Unit Activities
Carnival Activities
Special Soldier Support Operations
Concerts (Installation-wide events)
Equipment Issue
NAFI-owned Aircraft
Government-owned Aircraft
Leased Aircraft
7
Section 7
FY14
64
65
66
72
73
74
75
76
77
78
7A
7B
7C
7D
7F
7G
7L
7M
7P
7Q
7R
81
82
84
85
86
87
88
89
8A
8B
8C
91
92
93
94
95
96
97
98
99
9A
Equipment Maintenance and Repair Services
Boating Operations
Camping
Part Day Preschool
Full Day Care
Hourly Care
Rescinded
Rescinded
Camps
Part Day Care – Misc
Rescinded
Rescinded
CYS Options/Support
Food Program
Kindergarten
Rescinded
Recreation/Activity
Rescinded
Rescinded
Before / After School Care
Open Recreation
Rescinded
New
Army Lodging Rooms
BOQ
BEQ
Medical Treatment Facility Rooms (MEDCOM only)
Recreational Lodging Rooms (MWR Funds only)
Property Operation Maintenance & Energy
Marketing
Telephone
Laundry
MWR Accommodations
Woodworking
Photography
Multi Crafts
Auto Shop
Car Wash Operations
Engraving Shop
Screen Print Shop
Sheet Metal Shop
Shoe Shop
Upholstery Shop
8
Section 7
FY14
9B
9C
9D
9E
9F
9G
9H
9J
9K
9L
A1
A2
B2
B3
B4
B5
B6
B7
B8
C1
D1
E1
F1
F2
F3
G1
G2
G3
G4
G5
G6
G7
G8
G9
GA
GB
GC
GD
GE
GF
GG
Furniture Refinishing
Furniture Construction
Rescinded
New
New
Revised
Auto Stripping Operations
BOSS Activity
Advertising
Family Readiness Group (FRG)
Recreational Vehicle/Vessel Storage Lot
Self Storage Units
Barber Shop
Beauty Shop
Music
Theater
MARS Communication Link
Ticketing
Hotels
Tours
Vehicles (LTS Only)
Vending (other than concessionaires)
Amusement Machines (other than concessionaires)
Bingo
Miscellaneous
Miscellaneous-Sales
Miscellaneous-Tobacco
Administration
Accounting
Personnel
Procurement
Admissions
Overhead
Tax Relief Program
ARM Reimbursement
Chaplain
Payroll
Community Operations Division Staff
Community Recreation Division Staff
Family Support Division Staff
USAREUR Utility Program VAT (note 1)
CFE Base Closure Cost (note 1)
9
Section 7
FY14
GH
APF Support – Security
GJ
APF Support - Emergency Essential Civilian (EEC) (MWR USA)
GK
Esprit Card
GL
GM
GN
Rescinded
GP
H1
H2
H3
H4
H5
H6
H7
W1
W2
W3
(note 1)
(note 2)
APF Support – Normal Operations (MWR USA)
Information Management
Auditor
Garden Operations (note 2)
Cattle Operations (note 2)
Swine Operations (note 2)
Crop Operations (note 2)
Firewood Operations (note 2)
Greenhouse Operations (note 2)
Mental Hygiene (note 2)
Warehouse
Motor Pool
Recycling
USAREUR Only
US Disciplinary Barracks Only
GENERAL LEDGER ACCOUNTS (GLACs) For descriptions see DFAS-IN 37-1.
CURRENT ASSETS:
Cash
101
102
103
104
105
106
107
108
109
110
111
112
113
US Cash
Foreign Currency Cash (OCONUS Only)
US Payroll Cash
Foreign Currency Payroll Cash (OCONUS Only)
Cash Change Fund
Foreign Currency Conversion Fund (OCONUS Only)
US Petty Cash
Foreign Currency Petty Cash (OCONUS Only)
Bingo Petty Cash
Commercial Credit Card Compensating Balance
Local Bank Compensating Balance
Foreign Currency Change Fund (OCONUS Only)
Emergency Local Checking Account
Investments
115
116
117
NAF Centralized Investment Program
Savings Account
Marketable Securities
10
Section 7
FY14
Receivables
119
Advances Receivable
GENERAL LEDGER ACCOUNTS (GLACs) (CONT)
Receivables (CONT)
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
Revised
136
Revised
137
138
139
140
141
142
143
144
ARM Income Receivable (OCONUS Only)
Member Receivables
Donations Receivable
Concessionaire Receivables
Returned Checks Receivable
AAFES Receivable
Loans Receivable
Claims Receivable
Deposits Receivable
Guest Ledger Receivables
Accrued Interest Receivable
Inter NAFI Receivable IMPAC
Dividends Receivable
Reserve Component Dividends Receivable
Allowance for Doubtful Accounts
Inter-NAFI Receivables-Within Region or MACOM
Inter-NAFI Receivables-Outside Region or MACOM
USA Income Receivable
Layaway Receivables
Commercial Credit Card Receivable
Miscellaneous Other Receivables
Warehouse/Storeroom Inventory
Sales Outlet Merchandise Inventory
Inventory in Transit
Work in Progress Inventory
Prepaid Expenses
151
152
153
154
155
156
157
158
159
160
Prepaid Supplies and Equipment
Prepaid Taxes and Licenses
Prepaid Insurance
Prepaid Maintenance and Repair
Prepaid Tableware, Kitchenware, Linens, and Uniforms
Prepaid Bingo Prizes
Prepaid Rent
Prepaid Guest Supplies (ALF and MEDCOM Program KH Only)
Prepaid Items in Transit
Miscellaneous Other Prepaid Expenses
11
Section 7
FY14
Fixed Assets
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
Other Assets
185
186
187
188
189
Rescinded
190
193
Rescinded
195
196
199
Buildings
Accumulated Depreciation-Buildings
Furniture, Fixtures, and Equipment
Accumulated Depreciation-Furniture, Fixtures, and Equipment
Vehicles, Aircraft, and Boats
Accumulated Depreciation-Vehicles, Aircraft, and Boats
Breeding Livestock
Accumulated Depreciation-Breeding Livestock
Building Improvements
Accumulated Depreciation-Building Improvements
Land Improvements
Accumulated Depreciation-Land Improvements
Maintenance and Repair of Facilities
Accumulated Depreciation-Maintenance and Repair of Facilities
Government Titled Buildings and Improvements
Accumulated Depreciation-Government Titled Buildings and
Improvements
Other Government Titled Fixed Assets
Accumulated Depreciation-Other Government Titled Fixed Assets
Minor Construction in Progress
Fixed Assets in Transit
APF Authorized Fixed Assets
Accumulated Depreciation – APF Authorized Fixed Asset
Long-term Loans Receivable
Artifacts
Capital Commitments
Employee Separation Allowance Sinking Fund
ALF/CWF/PRF Sinking Fund
Payroll Deposit Receivable
Local Payments for NAF Major Construction
Miscellaneous Other Assets
12
Section 7
FY14
Current Liabilities Payable
201
202
203
204
205
Rescinded
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
Rescinded
226
Rescinded
227
Rescinded
228
229
230
231
Revised
232
Revised
233
234
235
236
237
238
239
Accounts Payable
Deposits Payable
Short-term Loans Payable
Current Term Capital Lease Payables
Dividends Payable
Reserve Component Dividends Payable
Vending Machine Revenue Sharing Payable
Unclaimed Wages Payable
Federal Withholding Taxes Payable
State Withholding Taxes Payable
Local Withholding Taxes Payable
FICA Taxes Payable
Health and Life Premiums Payable
Retirement Plan Contributions Payable
Employee Supplemental Insurance Premiums Payable (NFS Only)
Employee Garnishment Withholdings Payable
Employee Savings Bonds Deductions Payable
Employee Charitable Deductions Payable
Employee Savings Allotment Deductions Payable
Employee Union Dues Deductions Payable
Employee Meals Deductions Payable (NFS Only)
Inter NAFI Payable IMPAC
Foreign Withholding Taxes Payable (OCONUS Only)
Manual Pay Reimbursements Payable (NFS Only)
401k Deductions Payable
Tips Payable
Inter NAFI Payables-Within Region or MACOM
Inter NAFI Payables-Outside Region or MACOM
US Unemployment Insurance Payable (IMCOM G-9 Only)
ARM Distribution Payable (IMCOM G-9 Only)
Demand Deposits Payable (IMCOM G-9 Only)
Claims Payable (IMCOM G-9 Only)
Construction Contracts Payable (IMCOM G-9 Only)
Surcharge Payable (ALF Only)
Thrift Savings Plan Deductions Payable (NFS Only)
13
Section 7
FY14
240
Miscellaneous Other Payables
Accruals
241
242
243
244
245
246
247
248
249
250
251
252
253
254
256
257
260
Interest Payable
Salaries and Wages Payable
Annual Leave Payable
Payroll Taxes Payable
Employee Bonuses Payable
Other Employee Benefits Payable
US Employee Compensatory Time Payable
Rescinded
APF US Reimbursed Payroll Payable
Bingo Cash Jackpot Payable
Rescinded
Unearned Income
261
262
263
264
Revised
265
266
267
Long term Liabilities
268
270
271
272
273
275
276
See FM
Memo 08-03
277
New
278
New
279
New
APF Foreign National Reimbursed Payroll Payable (OCONUS Only)
Flexible Spending Accounts
Donations Payable
Audit Expense Payable
Maintenance Expense Payable
Miscellaneous Other Accruals
Special Event Advance Ticket Sales
Dues and Assessments Advance Payments
Advance Payments on Accounts
Unearned Income – Central MOA UFM
Unearned Income – Local MOA – UFM
Deferred Income – Family Readiness Groups (ACS Only)
Miscellaneous Other Unearned Income
Long-term Loans Payable
US Employee Allowances Payable
Foreign Employee Allowances Payable (OCONUS Only)
Reserve For Claims (IMCOM G-9 Only)
Long-term Capital Lease Liability
Miscellaneous Other Long-term Liabilities
Deferred Income – UFM – Special
Unearned Income/Central - QCYS
Unearned Income/Central - QDPC
Unearned Income/Central - QMIS
14
Section 7
FY14
288
289
Superfund Clearing Account
Location Clearing Account
Equity
291
292
Contributed Capital
Retained Earnings
Sales
301
302
303
304
305
306
307
Cash Sales
Credit Sales
Layaway Sales
Sales Returns and Allowances
Customer Discounts
Employee Discounts
Intrafund Sales
Cost of Goods Sold
401
402
403
404
411
412
413
414
416
432
452
453
454
455
456
Other Operating Income
501
502
503
Note: For FMBS budgeting purposes, GLAC 499
is the net of the 400 GLAC series.
Purchases
Warehouse/Storeroom Requisitions
Transfers from Other Funds
Transfers from Other Locations/Departments
Purchase Returns and Allowances
Warehouse/Storeroom Issues
Transfers to Other Funds
Transfers to Other Locations/Departments
Other Inventory Reductions
Cost of Goods Sold, Inventory Overages
Cost of Goods Sold, Promotions Expense
Cost of Goods Sold, Customer Rejected Goods
Cost of Goods Sold, Resale Merchandise Spoilage, Breakage, and
Obsolescence
Cost of Goods Sold Warehouse/Storeroom Spoilage, Breakage, and
Obsolescence
Cost of Goods Sold, Inventory Shortage
Service/Recreation Activity Income
Concessionaire Commission Income
Special Events Income
15
Section 7
FY14
504
505
Rental and Usage Fees Income
TV and Radio Rights Income
Other Operating Income (CONT)
506
Program and Brochure Income
507
Guaranteed Participation Income
508
Revised
UFM Income – Central MOA Payroll
509
Dues and Assessments Income
510
Foreign Government Reimbursements Income
511
Cash Overage Income
512
Inventory Overage Income
513
Public/Private Venture Income
514
Unofficial Travel Surcharge Income
515
Vendor Reimbursement Income
516
Forfeited Layaway Sales Income
517
Late Charge Assessment Income
518
POV Registration Fee Income (Europe Only)
519
Operator License Fee Income (Europe Only)
520
Re-registration Fee Income (Europe Only)
521
Non-operational Vehicle Fee Income (Europe Only)
522
Weapons Registration Fee Income (Europe Only)
523
Returned Check Service Charge Income
524
ARM Profit Distribution Income (OCONUS Only)
525
ARM Expense Reimbursement Income (OCONUS Only)
526
Revised
UFM Income –Central MOA Non-payroll
527
Service Charge Income
528
Warehouse Price Variance Income
529
Fishing Income
530
Hunting Income
531
Greens Fee Income
532
Driving Range Income
533
Golf Cars/Carts Income
534
Instruction Fee Income
535
Lane Fees Income
536
Shoe Rental Income
537
Local Telephone Income
538
Recyclable Material Income (Grant/Distribution)
539
Amusement Machine Income (Non-Concessionaire)
540
Recyclable Material Income (MWR Operation)
541
Commercial Travel Office Commission Income
542
APF Contract Income
16
Section 7
FY14
543
545
546
547
USDA Income
AAFES Dividend Income
Insurance Premiums Income (IMCOM G-9 Only)
Income from Allocation of Expenses
Other Operating Income (CONT)
548
Coupon and Special Offer Discounts
549
AAFES Other Income
550
Consignment Income
551
Communications Services Income
553
Commercial Sponsorship Income
554
Food Purchase Rebate Income
555
Garnishment Processing Income (NFS Only)
557
Advertising Revenue Income
558
Abandoned Automobile Income
559
VTO Concession Fee Income
560
IMCOM G-9 Sponsored Promotions
561
UFM/USA Income – Local MOA – Payroll
562
UFM/USA Income – Local MOA – Non-payroll
563
UFM Income – Special - Payroll
See FM
memo 08-03
UFM Income – Special – Non-payroll
564
See FM
memo 08-03
565
Athletic Hosting Reimbursements (West Point Only)
Cadet Athlete At-Home Meal Reimb (West Point Only)
575
Regular Chapel Offering Income (Chaplain Fund Only)
580
New
Receive Designated Offering (Chaplain Fund Only)
581
New
Donation Income (Chaplain Fund Only)
582
New
Program Grant Income (Chaplain Fund Only)
583
New
Drawdown Surch Inc (HQ Level) (Chaplain Fund Only)
584
New
598
Intrafund Transaction Revenue
599
Miscellaneous Other Operating Income
Other Operating Expense
Labor
601
602
603
604
605
606
607
US Salaries and Wages Expense
Foreign Salaries and Wages Expense (OCONUS Only)
US Annual Leave Expense
Foreign Annual Leave Expense (OCONUS Only)
US Sick Leave Expense
Foreign Sick Leave Expense (OCONUS Only)
US Workers’ Compensation Insurance Expense
17
Section 7
FY14
608
609
610
611
612
613
614
615
616
617
Foreign Workers’ Compensation Insurance Expense (OCONUS Only)
US Retroactive Wage Increases Expense
Foreign Retroactive Wage Increases Expense (OCONUS Only)
Employer’s Share of FICA
Employer’s Share of Health and Life Insurance Expense
Employer’s Share of Retirement Plan Contributions Expense
Foreign Unemployment Insurance Taxes Expense (OCONUS Only)
Foreign Medical Insurance Taxes Expense (OCONUS Only)
Foreign Welfare and Pension Taxes Expense (OCONUS Only)
US Employee Bonuses and Awards Expense
Other Operating Expense (CONT)
618
Foreign Employee Bonuses and Awards Expense (OCONUS Only)
619
Foreign Employee Separation Pay Expense (OCONUS Only)
620
US Unemployment Insurance Expense
621
US Employee Compensatory Time Expense
622
Rescinded
623
Home Leave Expense
624
Other Benefits-US Employees
625
Other Benefits-Foreign Employees (OCONUS Only)
626
Employer’s Share of 401k Expense
627
Employer’s Share of Thrift Savings Plan Expense
628
US Employee Severance Pay Expense
629
US Post-Retirement Medical Benefits Assessment
630
Post Allowance Expense (OCONUS Only)
631
FSA Administration Fee Expense
648
APF Foreign National Reimbursed Payroll
649
APF US Reimbursed Payroll
650
Capitalized Labor Costs (Note: a credit GLAC)
651
Manager’s Expense
652
Promotions Expense
653
Customer Rejected Goods Expense
654
Resale Merchandise Spoilage, Breakage, and
Obsolescence Expense
655
Warehouse/Storeroom Spoilage, Breakage, and
Obsolescence Expense
656
Inventory Shortage Expense
657
Facilities Maintenance and Repair Expense
658
Equipment Maintenance and Repair Expense
659
Vehicle Maintenance and Repair Expense
660
Training Expense
661
Bad Debt Expense
18
Section 7
FY14
662
663
664
665
666
667
668
669
670
671
672
Discount Lost Expense
Bank Service Charge Expense
Vehicle Operating Expense
Printing Expense
Vehicle License Plate Expense (IMCOM Europe Only)
Vehicle Decal Expense (IMCOM Europe Only)
Guest Supplies Expense (ALF and MEDCOM Program KH Only)
Door Prize and Promotion Expense
Sports Activities Expense
Awards and Trophies Expense
Sports Officials Expense
673
Recruiting Expense
674
Scouting Expense
675
Revised
Cadet Athletic At-Home Meal Expense (West Point Only)
676
Visiting Team Billeting and Meals Expense
677
Program and Brochure Expense
678
Volunteer Service Expense
679
Condolences/Memorials Expense (CWF Only)
680
Warehouse Price Variance Expense
681
Commissions Paid Expense
682
Civilian Personnel Services Expense
683
Administrative Support Branch Expense
684
Central Procurement Office Expense
685
Central Accounting Office Expense
686
Contractual Services Expense
688
Common Service Fund Expense
689
Payroll Service Expense
690
Data Processing Expense
691
Meals and Snack Expense (Restricted to CDS/YA and
Lodging Continental Breakfast)
692
Training Travel Expense
693
Claims Expense
694
Studies and Analysis Expense
695
Annuity Expense (IMCOM G-9 Only)
696
Grant Expense (IMCOM G-9 Only)
697
Dividend Expense (MWR Funds)
698
Vending Machine Income Sharing Expense
699
Major Construction Expense (IMCOM G-9 Only)
706
Guaranteed Participation Expense (West Point Only)
707
West Point AAA Outside Services Expense (West Point Only)
19
Section 7
FY14
726
727
728
729
730
731
732
733
734
735
736
737
Supplies Expense
Laundry and Dry Cleaning Expense
Ice Expense
Utilities Expense
Communications Expense
Freight Expense
Operational Travel Expense
Insurance Premiums Expense
Building and Contents Insurance Expense
Advertising Expense
Taxes and Licenses Expense
Tort Claims Expense
738
Audit Expense
739
Cash Shortage Expense
740
Late Payment Interest Expense
741
Deposits Lost Expense
742
Capital Items – UFM
See FM
memo 08-01
743
Commercial Credit Card Expense
744
General Entertainment Expense
745
Special Events Entertainment Expense
746
Rental Expense
747
Flowers and Decorations Expense
748
Official Hosting and Representation, and Membership Expense
749
Tableware, Kitchenware, Linen, and Uniforms Expense
750
Bingo Prize Expense
751
Collection Agency Expense
752
Rescinded
753
ARM Distribution Expense (IMCOM G-9 Only)
754
PCS Expense
755
Interest Expense
756
Rescinded
757
Commercial Communication Expense
758
Army Lodging Fund Surcharge Expense (ALF only)
759
Cable/Pay TV Expense
760
401k Administrative Surcharge Expense
Expendable Furniture and Equipment Expense
761
See FM
memo 08-01
762
Mass Transit Subsidy Expense
765
Athletic Hosting Expense (West Point Only)
20
Section 7
FY14
781
782
783
784
785
786
787
788
789
790
791
792
793
794
795
796
798
799
New
New
New
New
New
New
New
New
New
New
New
New
New
New
New
New
Other Income
801
803
805
806
807
808
809
825
Pay Designated Offering (Int) (Chaplain Fund Only)
Pay Designated Offering (Ext) (Chaplain Fund Only)
Comm Sub-Acct Tax (HQ Level) (Chaplain Fund Only)
Drawdown Surcharge (HQ Level) (Chaplain Fund Only)
1.5% Quarterly Transfer (Chaplain Fund Only)
Travel & Transport of Persons (Chaplain Fund Only)
Travel & Transport of Things (Chaplin Fund Only)
Religious Education (Chaplain Fund Only)
Religious Support (Adult) (Chaplain Fund Only)
Religious Support (Children) (Chaplain Fund Only)
Religious Support (Command) (Chaplain Fund Only)
Religious Support (Enhancement) (Chaplain Fund Only)
Religious Support (Family Life) (Chaplain Fund Only)
Religious Support (Music) (Chaplain Fund Only)
Religious Support (Youth) (Chaplain Fund Only)
Religious Support (Frgn Lang) (Chaplain Fund Only)
Intrafund Transaction Expense
Miscellaneous Operating Expense
Interest Income
Gain or Loss on Disposal of Other Fund-Owned Property
ALF Payment for Guest House Investment Income
Non-operating Sources of Revenue
Contributions From Charitable Sources
NAF to APF Conversion Income
AMWRF Dividends
Miscellaneous Other Non-operating Income
Other Expenses
826
827
828
829
Rescinded
830
831
832
833
834
850
Interest Expense
Loss or Gain on Disposal of Fixed Assets
Loss or Gain on Foreign Currency Transactions
Isolated Unit Dividend Expense (IMCOM G-9 Only)
Reserve Component Dividend Expense
Loss Due to Closure – Business Based
APF to NAF Conversion Expense
Capital Reinvestment Assessment
Miscellaneous Other Non-operating Expenses
Depreciation Expenses
21
Section 7
FY14
851
852
853
854
855
856
857
858
859
860
Extraordinary Items
890
891
892
Buildings Depreciation Expense
Building Improvements Depreciation Expense
Furniture, Fixtures, and Equipment Depreciation Expense
Vehicles, Aircraft, and Boats Depreciation Expense
Land Improvements Depreciation Expense
Breeding Livestock Depreciation Expense
Other Government Titled Fixed Assets Depreciation Expense
Government Titled Buildings and Improvements Depreciation
Expense
Maintenance and Repair of Facilities Deprecation Expense
APF Authorized Fixed Asset Depreciation Expense
Loss Due to BRAC/Re-stationing
Extraordinary Expense
Extraordinary Income
Income and Expense Summary
900
Income and Expense Summary
22
Section 7
FY14 Uniform Funding and Management (UFM)
1. References.
a. Section 335 of the 1996 National Defense Authorization Act.
b. Section 323 of the “Bob Stump” National Defense Authorization Act for Fiscal
Year 2003.
c. Section 544 of the Ronald W. Reagan National Defense Authorization Act for
Fiscal Year 2005.
d. DoD Instruction 1015.15, “Procedures for Establishing, Management, and Control
of Nonappropriated Fund Instrumentalities and Financial Management of Supporting
Resources.”
e. AR 215-1 Military Morale, Welfare and Recreation Programs and
Nonappropriated Fund Instrumentalities, para 5-3, Uniform Funding and Management.
2. General.
a. Uniform Funding and Management (UFM) is the merging of appropriated funds
(APF) and nonappropriated funds (NAF) for the purpose of providing Morale, Welfare
and Recreation (MWR) services under NAF rules and procedures. It is designed to
facilitate:
(1) The procurement of property and services for MWR.
(2) The management of employees used to carry out the programs.
b. UFM is applicable to the direct APF support MWR managers are responsible for
in the budget process. This support is primarily reflected in Management Decision
Packages (MDEP) QDPC (Soldier MWR), QCYS (Child Development, and Youth
Programs). Indirect APF support such as utilities and maintenance and repair will
continue to be provided under current procedures. UFM is currently limited to operating
support. It may not be used for Military Construction, Army (MCA) or minor MCA
initiatives.
c. Authority to conduct UFM is contained in Section 323: Uniform Funding and
Management of MWR Programs, of the “Bob Stump” National Defense Authorization
Act for Fiscal Year 2003. The DoD implementing guidance is found in Change 2, DoD
Instruction 1015.15, “Procedures for Establishing, Management, and Control of
Nonappropriated Fund Instrumentalities and Financial Management of Supporting
Resources,” 25 May 2005. UFM is limited to MWR as defined by the DoDI. Other WellBeing programs, such as Army Community Service, may not currently benefit from UFM.
1
Section 8
d. In FY 07 all Army MWR operations completed the transition to UFM.
e. For the Military Academy’s cadet athletic and recreational extra-curricular
programs, authority to operate under UFM is found in Section 544 of the Ronald W.
Reagan National Defense Authorization Act for Fiscal Year 2005.
3. Features of the Legislation.
a. Authority for UFM. Under regulations prescribed by the Secretary of Defense,
funds appropriated to DoD and available for MWR may be treated as NAF and executed
in accordance with laws and regulations applicable to NAF. APF shall be considered
NAF for all purposes and remain available until expended.
b. Conditions on Availability. The UFM process will only be utilized for MWR
programs authorized to receive APF support and only in amounts and for the purpose
the MWR program is authorized to receive the funds.
c. Conversion of Employment Positions. The Secretary of Defense may identify
MWR positions whose status may be converted from APF to NAF.
(1) An employee may consent to conversion.
(2) An employee who does not consent to conversion may not be removed from
the position because of failure to provide consent.
(3) Conversion shall be without break in service.
(4) Conversion shall not entitle an employee to severance pay, back pay, or
separation pay under subchapter IX of Chapter 55 of Title 5.
(5) Conversion shall not be considered an involuntary separation or other
adverse personnel action entitling an employee to any right or benefit under title or any
other provision of law or regulation.
4. Interpretation of the Law. The Deputy Assistant Secretary of the Army (Financial
Operations), in coordination with the Army General Counsel and Under Secretary of
Defense (Comptroller), has interpreted the public law:
a. To allow for the immediate obligation, accrual, expense and disbursement of APF
prior to goods or services being acquired by the NAF Instrumentality (NAFI) supporting
the eligible programs.
b. To allow for the transfer of APF to NAF to be based on an established
memorandum of agreement (MOA) between NAFI and Army resource managers.
2
Section 8
IMCOM G-9, The Defense Finance and Accounting Service (DFAS IN) acknowledges
the interpretation.
5. Basic Steps of UFM. UFM Involves:
a. Preparation of a MOA between the APF resource manager and MWR manager
outlining the APF authorized MWR service to be performed by the NAFI location, the
APF funding, and the up-front payment schedule.
b. The MOA serves as the basis for creating the APF obligation and forwarding the
money to the NAFI.
c. MWR management employs NAF rules and procedures in execution of the
services authorized APF and funded via the MOA.
d. Expenditures authorized APF and paid in accordance with the UFM processes
are recorded in a specially coded department on the NAF financial statement.
e. At year-end, the MWR expenses authorized APF must equal or exceed the UFM
income. Any recorded expenses excess to the amount of APF provided as a result of
the MOA are termed APF shortfall.
6. Morale, Welfare and Recreation Utilization Support and Accountability.
a. The predecessor to UFM is a procedure titled MWR USA. Initiated by DOD in
June 1998, MWR USA laid the foundation for the development of UFM.
b. Under the MWR USA, NAFIs perform MWR services authorized APF support on
behalf of the Government and are then compensated for it if APF are available. The
means to achieve this transaction is a MOA between the APF RM and the NAF Fund
Manager.
c. The differences between UFM and MWR USA include:
(1) UFM APF dollars should be transferred to the NAFI up-front. Under MWR
USA, payment is made after expenses are incurred by the NAF and billed to the
Government.
(2) UFM is based on a single system of procedures as practical as can be
achieved. MWR USA continues dual APF/NAF financial, procurement, and human
resource systems.
d. As Army garrisons implement UFM, the process of MWR USA will be curtailed in
the Army.
3
Section 8
7. Policy Clarification on APF Authorizations. The policy clarifications on APF
authorizations under UFM are the same as under MWR USA, Enclosure 9.
8. Programming and Budgeting.
a. Objectives.
(1) Through annual NAF budget guidance, communicate to garrison’s key
information regarding Army MWR priorities, validated requirements, unfinanced
priorities, and funding targets.
(2) Through annual NAF budget development and submission, present the
combined APF and NAF MWR financial plan reconciling the garrisons’ needs with Army
Program Management plans.
(3) Through annual UFM Budget schedules, provide supporting documentation
for the successful completion of the agreement between the Government and the NAF
system on levels of service to be provided for MWR.
b. Procedures.
(1) June 2012.
- Army NAF Budget Letter of Instructions published.
- Based on UFM guidance and annual Budget LOI, Garrisons begin
developing NAF budgets and UFM schedules.
(2) 1 September 2012. IAW Budget LOI, IMCOM Regions and garrisons
reporting directly to HQ, IMCOM submit complete MWR NAF budget packages, to
IMCOM G-9.
(3) 29 September 2012. IMCOM G-9 completes review, and prepares and
coordinates MOA.
(4) 30 September 2012. MOA is presented to IMCOM G-9 and IMCOM
leadership for approval and signature.
c. NAF Budgets. In FY14, APF payroll will again be provided directly to the RMs
and will not be included in the MOA. The use of GLACs 648 (APF Foreign National
Reimbursed Payroll) and 649 (APF US Reimbursed Payroll) is suspended for FY14.
4
Section 8
9. Transfer of APF to NAF.
a. Objectives:
(1) Document the basis for the levels of MWR service to be provided by the NAF
system on behalf of the Government.
(2) Facilitate, standardize, and streamline the transfer of APF to NAF.
(3) Reduce the number of accounting transactions required to be made by the
Government.
b. Foundation.
(1) Key Financial Management terms of the UFM Legislation.
(a) Under regulations prescribed by the Secretary of Defense, funds
appropriated to DoD and available for MWR:
- May be treated as NAF and expended in accordance with laws
applicable to NAF.
- APF shall be considered NAF for all purposes and remain available until
expended.
(b) Conditions. UFM is available only if an MWR program is authorized to
receive APF support and only in amounts and for the purpose the MWR program is
authorized to receive the funds.
(2) The Deputy Assistant Secretary of the Army (Financial Operations), in
accordance with the Army General Counsel and Under Secretary of Defense
(Comptroller), has interpreted the public law to allow for the:
(a) Immediate obligation, accrual, expense and disbursement of APF prior to
goods or services being acquired by the NAF system.
(b) Transfer of APF to NAF to be based on an established memorandum of
agreement (MOA) between the NAF instrumentalities and Army Resource Managers.
IMCOM G-9, The Defense Finance and Accounting Service – Indianapolis (DFAS-IN)
acknowledges the interpretation and worked with IMCOM G-9 on detailed instructions.
(3) A centralized mechanism has been established at the IMCOM HQ to
accomplish the transfer of the Army’s overarching APF funding to NAF.
5
Section 8
(a) The Army Banking and Investment Fund (ABIF) is used as the conduit for
transferring funds to the Garrison and Region operating entities bank account.
(b) The amounts and frequency are based on a signed Memorandum of
Agreement (MOA) between the IMCOM G9 and G8.
(4) Garrisons may develop local MOAs in order to address unfinanced
requirements and administer unprogrammed funds. The same steps will be employed
locally as are used for central transfer of funds. Garrison RM and DFMWR sign the
MOA. All local MOAs must be approved, in advance of execution, by DCG, IMCOM.
c. Features of the Memorandum of Agreement (MOA) (see Sample C and Sample
D of this enclosure).
(1) Establishes the basis for the Government’s upfront transfer of APF to NAF.
(2) Based on Government funding targets, approved NAF budgets, and identified
levels of service to be provided.
(3) Presents cash flow transfer schedules and “must fund” bills under CRA
conditions.
d. Procedures.
(1) Central MOA is approved and signed.
(2) IMCOM G-8 budget analyst for MWR prepares DD Form 2406 (Miscellaneous
Obligation Document (MOD)) for each of the MDEP’s first transfer, subject to CRA
instructions (see Sample E of this enclosure).
(3) IMCOM G-8 prepares Standard Form (SF) 1034 for amount of MOD and
submits for approval, certification, and submission to DFAS field site that supports
IMCOM HQ. SF 1034 provides location and MDEP details (see Sample F of this
enclosure).
(4) DFAS Field Site electronically transfers funds to ABIF.
(5) ABIF transfers funds to Garrison and Region operating entity bank accounts.
(6) IMCOM G-9 (IMWR-FM) notifies Region and applicable NAF accounting office
of funds transferred for each MDEP by Garrison.
(7) DFAS, NAF Financial Services, or applicable NAF accounting office, begins
accounting for total transfer.
6
Section 8
(8) Process repeats as dollars become available under CRA conditions, process
is repeated quarterly.
(9) Execution of IMCOM approved local MOA execution follows same steps as
above except Garrison RM, DFMWR, FMD, and DFAS field site that supports Garrison
are used. Local FMD is responsible for informing Region office and applicable NAF
accounting office of funds transferred by MDEP.
(10) For the NAF location executing the local MOA, Tax ID number, DUNS
number, and CAGE Code must be identified on the Standard Form 1034 to ensure a
successful electronic transfer. (Electronic transfer is not required, but recommended).
(11) Obtaining a CAGE Code. (Make sure you need one. Check with Garrison
RM first).
(a) Know your DUNS number.
- Call Dun & Bradstreet at 866-705-5711 if you do not have a DUNS number.
The process takes about 10 minutes and it is free of charge.
(b) Go to Central Contractor Registration’s (CCR) homepage at
http://www.ccr.gov.
(c) Click on “Start New Registration.”
(d) When prompted, enter your DUNS number. Clicks submit.
(e) Provide all mandatory information and any applicable optional information.
Mandatory information is marked in green with an * next to them.
(f) Click Validate/Save when finished entering all your information on each page.
(g) Your registration should become active within 24 hours of completion. Upon
activation in CCR you will be assigned a CAGE Code.
10. Accounting and Reporting.
a. Objectives.
(1) As practical as possible in the Army:
-Develop a single MWR financial accounting and reporting process.
7
Section 8
(2) Reduce the number of Government financial transactions.
(3) Provide clear audit trail on uses of APF supporting MWR under UFM.
b. Appropriated Fund Accounting and Reporting (to be used centrally or locally).
(1) Under UFM, the Government’s accounting transactions for MWR MDEPs
are completed with the periodic transfer of APF to NAF.
(2) Indirect APF support (i.e., utilities, SRM, communications) is to continue to
be provided with no change to the APF accounting and reporting procedures.
(3) AMSCODEs and Element of Resource (EOR) to be used by the
Government (These are subject to change. Reference 37-100-13 when published for
most current information):
- QDPC – MDEP 30LJ (Community Support).
- QCYS – MDEP 17.25 (Child Development) and 17.33 (Youth)
- Other – Use MDEP MWR Program Element (i.e., QMIS).
- EOR – 253F (UFM Transfer).
UPDATE: New AMSCODES are being staffed to help track APF resources provided
through local MOAs. There will be one additional AMSCODE per MDEP and should be
reflected in 37-100-08.
(4) Under UFM, the dollar value of on-board NSPS/GS MWR personnel is
authorized to be included in the MOA and APF to NAF transfers. NOTE: This
authority remains suspended for FY14.
c. Nonappropriated Fund Accounting and Reporting.
The following departments and general ledger account codes (GLACs) are provided
for use of MWR programs utilizing the UFM/USA execution process, however they do
not include any special accounting procedures associated with the Army Family
Covenant which are issued at the time funding transfers occur:
APF Support Departments
Code
DESCRIPTION
GF APF Support – Expanded Operations
GH APF Support – Security
GJ APF Support – Emergency Essential Civilian
GL APF Support – Normal Operations
8
Section 8
GLAC
249
252
264
265
508*
526*
561*
562*
563*
564*
648
649
803*
APF General Ledger Accounts
DESCRIPTION
suspended for FY14
suspended for FY14
Unearned Income – IMCOM/Central – UFM
Unearned Income – Local MOA – UFM
UFM Income – IMCOM/Central – Payroll
UFM Income – IMCOM/Central – Non-payroll
UFM/USA Income – Local MOA – Payroll
UFM/USA Income – Local MOA – Non-payroll
UFM Income – Special – Payroll
UFM Income – Special – Non - Payroll
suspended for FY14
suspended for FY14
Gain on or Loss on Disposal of Other Fund-Owned
Property
*The Income accounts noted in the preceding table are the only income accounts
authorized in the APF Support Departments. In addition, income accounts 563 and 564
may only be used in conjunction with funds received under the Army Family Covenant.
(1) The expenses within the APF Support Departments must equal or exceed the
UFM income.
(2) ALL NAF costs for APF authorized expenses (reference AR 215-1, Appendix
D, APF Authorizations for Elements of Expense, Table D-1) are to be recorded under
one of the APF Support Departments, regardless of whether there are funds remaining
in GLAC 264 or 265.
(3) Upon notification of the UFM transfer to the NAF bank account, the servicing
accounting office will record the receipt as cash with a contra entry to GLAC 264.
Receipt of UFM funds from local agreements will be recorded as cash with contra entry
to GLAC 265. For Army Family Covenant funding the contra entry will be to GLAC 276.
(4) UFM Employees.
(a) As personnel costs are incurred for reimbursable UFM employees, they
will be reported using the normal GLACs currently in use for NAF personnel within one
of the four APF Support Department Codes.
(b) As costs are recognized, an equal amount of income is to be transferred
from the applicable unearned income account to GLAC 508 or 561, as applicable. Note
9
Section 8
all NAF costs for APF authorized payroll accounts are to be recorded in one of the APF
Support Departments, regardless of whether there are funds remaining in GLAC 264 or
265.
(5) APF/NSPS/GS Personnel will not be accounted for using the UFM process in
FY14 as a result of the current requirement that non-federal entities pay in advance for
services purchased from the government
(6) Other Items:
(a) All other NAF expenditures for items, authorized APF, are to be reported
using the normal NAF GLACs within one of the APF Support Departments. As these
costs are recognized, an equal amount of income is to be transferred from the
applicable unearned income account to GLAC 526 or 562.
(7) Capital Expenditures. Any NAF capital expenditure which is authorized APF
will be recorded using one of the following methods:
(a) If funded through either IMCOM UFM or local UFM, it is to be recorded in
one of the APF Support Departments using GLAC 742 (Capital Items - UFM) and an
equal amount of income is to be transferred from GLAC 264 or 265 to 526 or 562, as
applicable. Any property purchased in this method must be recorded on the NAF
sensitive item inventory and insured as applicable. It must be disposed of IAW Army
Regulation 215-1 and any funds received from the disposal should be recorded using
GLAC 803 (Gain or Loss on Disposal of Other Fund-Owned Property) within the
department/program code it was initially recorded as an expense. Should it occur that
the recording of this income would cause the department to reflect a net income before
depreciation (NIBD) greater than zero, and then these funds must be recorded in the
following order so this situation will not occur.
- Under a different APF Support Department (GF/GH/GJ/GL) within the
original program code where the expense was recorded.
- Under an APF Support Department within another program code which
is reporting a net loss before depreciation greater than the funds received in association
with the disposal.
(b) If insufficient funds are available within GLAC 264 (Unearned Income –
IMCOM/Central – UFM) or 265 (Unearned Income – Local MOA – UFM) to cover the
entire capital expenditure, it must be recorded using GLAC 181 (APF Authorized Fixed
Assets).
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(8) Fees collected which were previously deposited in the U.S. Treasury. Fees,
such as patron late fees for library books, which were deposited, prior to UFM
implementation, in the U.S. Treasury whether the books were purchased through the
MWR USA process or directly from APF sources, are to be deposited in the garrison
MWR bank account. The accounting for these fees is to follow the same procedure as
described in c (7) a. This treatment only applies to MWR programs operating under the
UFM process.
(9) Fiscal Year End.
(a) At the beginning of September of each fiscal year the garrison FM in
concert with IMCOM Region FM and the servicing accounting office, must review the
balance in GLAC 264 to determine if the funds will be exhausted prior to the end of the
fiscal year. Any funds which may remain at the end of the fiscal year may remain with
the garrison or re-directed by the IMCOM Region. Should funds be re-directed, request
this headquarters be notified in order to enable the re-direction.
(b) If funds are allowed to remain within the Garrison, there should be no
shortfall reported. However, in certain circumstances this may legitimately occur with a
Garrison reporting a balance in the unearned income accounts and a balance or no
balance in the shortfall accounts. In this instance, the Garrison should be prepared to
provide explanations for this occurrence.
(10) Classification of Expenses. In UFM reporting, as in all NAF reporting, it is
incumbent upon the Garrison FM to ensure all documents provided to the servicing
accounting office clearly identify the Garrison Standard NAFI Number (SNN), program
code, location code, department code, and GLAC. Care must be taken to ensure that
all UFM transactions are properly identified to either the IMCOM Central or local
agreements.
11. Manpower Tracking.
a. Objective: To create a tracking system that may evolve into a total MWR
manpower database, providing a reliable and consistent source. Supports visibility of
former APF authorizations as they are converted under UFM.
b. Information Management Enterprise Tracking System (IMETS): Automated
system used to track MWR manpower/workforce and conversions under UFM. Refer to
the Army Implementation Guidance for UFM for more information on IMETS.
c. The Director of Force Management (DAMO) issued a memorandum, subject:
Documentation of Spaces Converted from APF to NAF, 23 December 2005, describing
the documentation and process.
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d. IMCOM OPORD 12-23 provided direction to the field on mandatory use of IMETS
to track /manage MWR manpower/workforce, to include documentation of those
positions that convert from APF to NAF.
12. Summary. Uniform Funding and Management does not result in increase or
decrease to the Army’s level of funding MWR. It is a way of executing the MWR service.
The authorizations for APF support for MWR are not altered as a result of implementing
UFM. Further, the DoD will continue to require the reporting of APF support for MWR in
the current level of detail.
13. Point of Contact IMCOM G-9 (IMWR-FM)
Karen Strunk: [email protected]
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FY14 MWR UTILIZATION, SUPPORT AND ACCOUNTABILITY (MWR USA)
NOTE: MWR USA PROCEDURES ONLY APPLY TO SITES NOT
CURRENTLY UNDER UNIFORM FUNDING MANAGEMENT (UFM)
1. Reference. AR 215-1, paragraph 5-2 (MWR Utilization, Support and Accountability)
and Appendix D (APF Authorization for Elements of Expense). (POC is Karen Strunk,
IMWR-FM, COM (210) 466-1370, email: [email protected]
2. General.
a. The MWR USA Funding Practice is designed to give more flexibility to
commanders to effectively maintain and improve the well-being of soldiers.
Commanders and APF and NAF resource managers can execute a Memorandum of
Agreement to use nonappropriated funds to provide appropriated fund-authorized
services in support of MWR programs, with subsequent payment to the nonappropriated
fund instrumentality (NAFI) for these services from appropriated funds. The MWR USA
Funding Practice can be used to finance personnel services, supplies, furniture, fixtures
and equipment, routine maintenance, and other operating expenses for specified MWR
programs. Appropriated funds (APF) for this purpose are limited to the operating
accounts that support the installation's base operations.
b. This funding practice applies only to MWR programs, as listed in Enclosure 12 of
this budget guidance. Specifically excluded are civilian MWR programs, non-MWR
family programs (Army Community Services, Army Family Team Building, Army Family
Action Plan, and Family Advocacy Program), Fisher Houses, Vehicle Registration, Army
lodging, veterinary services, recycling, sale of abandoned personal property, all other
supplemental mission programs, and all other non-MWR installation functions.
3. Policy Clarification on APF Authorizations.
a. These policy clarifications do not change any APF funding authorizations
contained in Appendix D, AR 215-1. They are provided for more detailed clarification of
those policies. Paragraph 14-3, AR 215-1 provides detailed guidance on requirements
for APF positions.
b. Appropriated fund support is not authorized for use in or to support resale and/or
revenue-producing activities, regardless of the category of the program. This does not
include those activities which only charge nominal user fees to recoup NAF expenses.
The following are examples for policy clarification:
(1) Any resale operation (resale of either goods and/or services), which incurs
labor and other operating costs, must be supported with NAFs unless specifically
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authorized APFs or the law requires sales at cost. This applies in CONUS, OCONUS,
and at remote and BRAC locations. Nonappropriated fund revenue will not be
generated when APFs pay the cost of labor and operating expenses. This does not
preclude the use of an APF employee from both renting and checking out outdoor
equipment in a Category B outdoor recreation facility when the rental of equipment is
very limited; or preclude the registration clerk from selling limited snacks, soft drinks, or
juice at a Category A MWR fitness center. The same situation may occur at a marina or
equestrian riding facility, where there are both Category B and C activities operating
within a single facility and the Category C part of the operation is not significant.
(2) Category B - Equipment Check Out: If equipment is purchased with APF, a
rental fee may not be charged unless to recoup NAF expenses of personnel checking
out the equipment or NAF expenses for repair and maintenance of the equipment. If
equipment is purchased, controlled and repaired with NAF, fees as determined by
management may be charged.
(3) Category B - Arts and Crafts: An arts and crafts facility may not charge for
skill instruction, supervision, or use of equipment if provided from APF. Fees should be
charged for NAF materials, instruction by NAF employees, NAF contractors, or NAF
concessionaires.
(4) Category B - Auto Crafts: APF (including personnel, equipment, supplies,
etc.) may not be used to do repairs for free and/or for fees in auto crafts facilities, except
as provided for in paragraph 8-10b(10), AR 215-1. The APF personnel may be used for
management of the facility, to provide supervision of equipment use for both the
patrons' and the equipment's safety, and to perform limited functions requiring
specialized training in use of the equipment (see Figure 8-1, AR 215-1). Patrons must
do all other work. If other services are provided by auto crafts personnel, then the
activity is a resale/revenue-producing activity and may not be supported by APF. This
does not preclude providing NAF-supported instructional classes in a Category B
program.
(5) Category A - Gymnasium: All costs related to operation of the gymnasium
are authorized to be supported with APF. Fees may not be charged for the use of APF
resources. If, however, the gymnasium contains a snack bar, the snack bar is a
resale/revenue-producing activity and may not be supported with APF.
c. All Category C programs are, by definition, revenue-producing activities and are
not authorized APF support, except as follows:
(1) Maintenance and repair of the facility and its installed equipment/systems and
premises (roof, foundation, floors, walls, heating, air conditioning, electrical, plumbing,
walk-in freezer, etc.).
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(2) Utilities in OCONUS areas.
(3) Indirect support services (fire protection, security protection, pest control,
sewage disposal, garbage and trash removal, snow removal, medical, veterinary and
sanitary inspections, etc.).
(4) Maintenance of golf courses (the defined playing and practice areas) and
their systems (irrigation, electric, etc.) is prohibited except for designated remote and
isolated locations and locations outside the United States. This does not exclude using
APFs for maintenance and repair of pro shops, "club houses", or any other supporting
facility which supports the MWR golf program, if done in accordance with the rules for
other category C MWR activities. (See 3c (1) above).
d. Category C programs in remote and isolated areas (see Table 5-2, AR 215-1) are
authorized the same level of APF support as Category B programs. However, since the
majority of activities in Category C programs are resale/revenue-producing, the only
additional APF support extended to Category C programs in remote and isolated areas
are the manager of the facility and utilities. Appropriated funds are not authorized for
dining room, private parties, bar, snack bar, golf (except per 3c(4) above), bingo, etc.,
activities. This includes food service personnel (cooks, food and beverage managers,
dishwashers, waiters, waitresses); bar service personnel; furniture, fixtures, and
equipment; supplies; training, etc.
e. If Category A and C or Category B and C programs are included in the same
multi-use facility, care must be exercised to ensure that unauthorized support is not
provided to the Category C program. For programs such as Stables or Marinas, where
both NAF or APF-owned horses or boats and privately owned horses or boats are
maintained, the proportion of privately owned versus NAF or APF horses or boats
determines the category of the program. If less than 35 percent of the horses or boats
are privately owned, the program may be operated as a Category B program. In this
case, all costs associated with the privately owned horses or boats must be paid for by
the private owners, to include a proportionate share of utilities, supplies, etc. If more
than 35 percent of the horses or boats are privately owned, the program must be
operated as a Category C program.
f. Common Support Programs are not categorized. Included in this definition are
financial management, management above program level (Director, MWR, Community
Operations Division, Family Support Division, Community Recreation Division),
warehousing, personnel, marketing, executive control and essential command
supervision (EC&ECS), procurement, etc. The extent to which APFs are authorized for
these common support programs depends on the function being performed and the
programs being supported. Refer to Appendix D, AR 215-1 for each element of
expense for the authorizations by program being supported. Examples regarding
common support programs are:
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Section 8
(1) Financial management is authorized APF to the extent that personnel are
providing technical guidance and assistance in preparing budgets, financial and
analytical data required for command management and DoD Financial and Personnel
Management Reports, and for EC&ECS, and responsible for APF resources. The APFs
are not authorized to support functions connected with resale/revenue-producing
activities, such as accounts receivable.
(2) Warehousing is authorized APF support to the extent that it is for APF items,
and not for resale/revenue-producing items and items not authorized from APF.
(3) Functions for general management of more than one MWR program,
including directors, division chiefs, and administrative support positions directly related
to the above, provided they do not directly manage any program, are authorized APF
support.
(4) APF Support for Civilian personnel office (CPO) and Contracting functions is
authorized to the extent that these functions can be performed by the APF offices
without any increase in staffing (see Appendix D, AR 215-1). However, when the NAF
CPO is providing services for positions which are identified as APF authorized, the cost
of performing this service may be reimbursable through USA. The same principle
applies to services provided by NAF contracting office.
(5) Data automation, auditing, architectural and engineering services, and legal
services are specifically addressed in Appendix D.
4. Budgeting Instructions
a. All APF-authorized NAF expenses will be budgeted under one of four NAF
department codes under each appropriate NAF program code. (See Encl 12 for
programs categorized as MWR and as such is authorized to use MWR USA.) Note that
the following department codes are to be used for all applicable expenses contained in
the MOA without regard to funding status.
(1) Department Code GL – APF Support - Normal Operations will be used to
budget for all APF-authorized NAF expenses in support of normal operations which are
authorized to be supported by USA Income IAW the terms of the MOA. The department
GL budget for each applicable program code will be included as part of the MOA.
(2) Department Code GF – APF Support - Expanded Operations will be used to
budget for all APF-authorized net NAF expenses in support of expanded operations, as
defined in Financial Management Memorandum 02-01, which are authorized to be
supported by USA Income IAW the terms of the MOA. The department GF budget for
each applicable program code will be included in the MOA as part of the MOA.
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Section 8
(3) Department Code GH – APF Support – Security will be used to budget for all
APF-authorized NAF expenses in support of security for MWR facilities and patrons, as
defined in Financial Management Memorandum 02-01, which are authorized to be
supported by USA Income IAW the terms of the MOA. The department GH budget for
each applicable program code will be included in the MOA as part of the MOA.
(4) Department Code GJ – APF Support – Emergency Essential Civilian (EEC)
will be used to budget for all APF-authorized NAF expenses in support of EEC
operations, as defined in Financial Management Memorandum 02-02, which are
authorized to be supported by USA Income IAW the terms of the MOA. The department
GJ budget for each applicable program code will be included in the MOA as part of the
MOA.
b. General Ledger Account Code (GLAC) 561 – UFM/USA Income – Local MOA –
Payroll and GLAC 562 UFM/USA Income – Local MOA – Non-payroll will be budgeted
under Departments GL, GF, GH, and GJ within the appropriate program code, based on
the budgeted APF support outlined in the installation MOA to the extent funding is
realistically expected to be received.
c. The USA resources may be used to purchase APF-authorized items, which meet
the NAF definition of fixed assets if these items are considered supplies or expendable
equipment under APF criteria. These items, if they are expected to be supported by
USA Income IAW the terms of the MOA, will be budgeted using NAF GLAC 742 Furniture and Equipment Expense under one of the four applicable department codes,
regardless of dollar value. The APF-authorized items which meet the NAF fixed asset
definition but which are not realistically expected to be recognized for funding through
USA at the time the NAF budget is prepared will be budgeted as NAF fixed assets on
the Capital Purchases and Minor Construction (CPMC) budget and not included in any
of these four department codes. If additional USA funds become available, NAF
budgets may be revised to delete these items from the CPMC budget and to include
them as expendable items in GLAC 742 under the applicable department Codes (GL,
GF, GH, or GJ). Items expensed in GLAC 742, which meet the NAF capitalization
criteria, will be picked up on the NAF fixed asset records for accountability as
expendable items and are, therefore, not depreciable. These accountable assets will be
identified as APF/USA on the NAF property records. They will not be recorded on the
APF property records but will be treated as APF assets for property disposal and BRAC
purposes.
d. The NAF cash budget will be adjusted to show the receipt of USA Income per the
schedule established in the garrison MOA. Normally, the payment from APF to the
MWR Fund will occur in the month after the expenses are recorded. For example,
payment for services provided by the MWR Fund in October will normally occur in
November after publication of the October NAF financial statement.
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Section 8
e. The APF support provided through USA Income will not be budgeted as APF
support on the APF/NAF Five Year Budget, so that APF support is not double counted.
5. Accounting Instructions
a. All APF-authorized NAF expenses will be accounted for under one of four NAF
department codes under each appropriate NAF program code.
(1) Department Code GL – APF Support - Normal Operations will be used to
account for all APF-authorized NAF expenses in support of normal operations, within
the applicable program code, which are supported by USA Income IAW the terms of the
MOA as well as those NAF expenses which are included in the MOA but are termed
unfinanced requirements. By doing so, the resultant net loss before depreciation
recorded in this department will represent the extent to which NAFs are being
substituted for authorized APF support. In addition, the income statements may be
used in conjunction with the MOA to request any available year-end funds.
(2) Department Code GF – APF Support - Expanded Operations will be used to
account for all APF-authorized net NAF expenses in support of expanded operations, as
defined in Financial Management Memorandum 02-01, which are supported by USA
Income IAW the terms of the MOA as well as those NAF expenses which are included
in the MOA but are termed unfinanced requirements. By doing so, the resultant net loss
before depreciation recorded in this department will represent the extent to which NAFs
are being substituted for authorized APF support. In addition, the income statements
may be used in conjunction with the MOA to request any available year-end funds.
(3) Department Code GH – APF Support – Security will be used to account for all
APF-authorized NAF expenses in support of security for MWR facilities and patrons, as
defined in Financial Management Memorandum 02-01, which are supported by USA
Income IAW the terms of the MOA as well as those NAF expenses which are included
in the MOA but are termed unfinanced requirements. By doing so, the resultant net loss
before depreciation recorded in this department will represent the extent to which NAFs
are being substituted for authorized APF support. In addition, the income statements
may be used in conjunction with the MOA to request any available year-end funds.
(4) Department Code GJ – APF Support – Emergency Essential Civilian (EEC)
will be used to account for all APF-authorized NAF expenses in support of EEC
operations, as defined in Financial Management Memorandum 02-02, which are
supported by USA Income IAW the terms of the MOA as well as those NAF expenses
which are included in the MOA but are termed unfinanced requirements. By doing so,
the resultant net loss before depreciation recorded in this department will represent the
extent to which NAFs are being substituted for authorized APF support. In addition, the
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Section 8
income statements may be used in conjunction with the MOA to request any available
year-end funds.
b. General Ledger Account Code (GLAC) 561 – UFM/USA Income – Local MOA –
Payroll and GLAC 562 UFM/USA Income – Local MOA – Non-payroll will be used to
account for the USA Income for services provided under Departments GL, GF, GH, and
GJ under the appropriate program code, based on the budgeted APF support outlined
in the installation MOA and the actual NAF expenses. The use of these GLACs in any
other department code is not authorized. No income GLACs (301-307, 501-599, 801825,892) other than GLAC 561 and GLAC 562 is authorized in Departments GL, GF,
GH, or GJ. Also, no cost of goods sold expenses, expenses relating to resale/revenueproducing activities or depreciation expenses are authorized in these departments.
USA Income will not be accrued by NAF accounting offices without receipt of a properly
executed Memorandum of Agreement (MOA) and a properly executed Miscellaneous
Obligation Document (MOD), DD Form 2406.
c. The USA resources may be used to purchase APF-authorized items which meet
the NAF definition of fixed assets if these items are considered supplies or expendable
equipment under APF criteria. These items, if they are supported by USA Income IAW
the terms of the MOA, will be recorded in NAF GLAC 742 - Furniture and Equipment
Expense under Departments GL, GF, GH, or GJ, as applicable, regardless of dollar
value. Items expensed in GLAC 742 which meet the NAF capitalization criteria will be
picked up on the NAF fixed asset records for accountability purposes as expendable
items. These items purchased with USA Income are not to be depreciated. These
accountable assets will be identified as APF/USA on the property records and treated
as APF assets for property disposal and BRAC purposes. An individual item may not
be split between GLAC 742 and NAF capitalized fixed asset records. Should a
capitalized asset be purchased with NAF which was included in the MOA but was
initially termed as an unfinanced requirement but is then subsequently funded within the
fiscal year, the initial accounting entries must be reversed and the accounting treatment
explained above must be used.
d. The MWR Fund will record the APF expenses supported by USA Income and for
which a MOD has been issued in Departments GL, GF, GH, and GJ, as applicable, and
record an identical amount of USA Income in GLAC 561 and GLAC 562, with the contra
entry to GLAC 137 - USA Income Receivable. At the end of each month, the NAF Fund
Manager will prepare a billing for services on Standard Form 1034 - "Public Voucher for
Purchases and Services Other Than Personal," and will attach a copy of Departments
GL, GF, GH, and GJ income statements, as applicable, for each program code and
consolidated income statements for Departments GL, GF, GH, and GJ, as applicable,
for the MWR Fund. This bill will be sent to the appropriate APF disbursing center.
e. Neither department code GL or the use of MWR USA procedures are authorized
for supplemental mission programs. These programs, by definition, are NAF adjuncts to
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APF non-MWR missions. Nonappropriated funds may not be used in lieu of APF for
these non-MWR missions. However, department codes GF and GH are authorized for
use by these non-MWR programs where the provisions of Financial Memorandums 0201 and 02-1A have been met. Care must be taken when providing the consolidated
departmental income statements to the appropriate APF disbursing center to exclude
any amounts for these non-MWR programs.
f. Revenue and expenses properly charged to department code 7D - Food Program
and supported by U.S. Department of Agriculture (USDA) Income (GLAC 543) may not
be recorded in Department Codes GL, GF, GH, or GJ.
g. Close and periodic coordination is required between the Installation MWR Fund
(IMWRF) and the APF resource management office to ensure that any USA funds
which will not be expended (recorded as income and supported by authorized expenses
on the NAF financial statement) prior to year-end are promptly identified for re-allocation
to other priorities and also to identify any additional APF funds which may become
available to fund authorized, unfinanced requirements. If additional available funds are
identified, the MOA and budgets must be revised accordingly prior to the obligation of
the funds, unless these requirements were included as unfinanced requirements in the
MOA and included in the budget under the applicable department code. The NAF
expenses chargeable to the NAF income statement include month or year-end accruals.
These NAF expenses will be accrued at year-end for items to be paid for by USA when
considered obligated under existing APF procedures (items for which a purchase order
has been issued or a contract signed). This treatment applies only to USA expenses,
not all NAF expenses, and only in September at fiscal year end and may only be used
when all NAF expenses which have been identified in the MOA as well as captured in
the applicable department codes (GL, GF, GH, or GJ) have been funded through USA.
h. Authorized services/expenditures to be provided by the IMWRF include personnel
services, supplies, furniture, fixtures, equipment, routine maintenance, and other
operating expenditures. No cost of goods sold expenses, expenses relating to
resale/revenue-producing activities or depreciation expenses are authorized to be
supported by USA Income.
i. Managers have flexibility in the delivery of services outlined in the MOA; there may
be differences in the NAF expenses for services provided under the MOA versus the
exact expenses or the exact amounts specified in the NAF Department GL, GF, GH,
and GJ budgets. However, expenses in these departments will not exceed the agreed
aggregate amount per the MOA and must be for APF-authorized expenses. Amounts
may vary by month or by program provided the Department GL, GF, GH, and GJ USA
Income does not exceed the amounts in the MOA on a cumulative year-to-date basis.
The annual phase plan or obligation and payment schedule for execution may be
adjusted as necessary as long as the annual/year-to-date amounts are not exceeded.
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SAMPLE MEMORANDUM OF AGREEMENT
1. Paragraph 5-2, AR 215-1, MWR Utilization, Support, and Accountability (USA).
2. This memorandum of agreement (MOA) establishes the APF-authorized services to
be provided by the MWR Fund in accordance with reference, the APF funding to be
provided to the MWR Fund for providing these services, and the obligation and payment
schedule for APF payments to the MWR Fund.
3. This MOA is in effect on the date of approval and may be revised with the agreement
of the individuals signing this MOA or their position successors. Funding agreed to in
this MOA is subject to the availability of funds, until such time as the installation
receives its Funding Authorization Documents (FAD).
4. A recap report of funded MWR USA costs and NAF projected to be used in lieu of
APF (those costs identified in the MOA as “unfinanced requirements”) is available in
FMBS (Report print level 11 (eleven) and print level 17 (seventeen).
5. Programs included in this MOA and the MWR USA Practice are:
a. Libraries (Category A) – NAF Program Code HA
b. Gym–Physical Fitness/Aquatic Training (Category A) -- NAF Program Code HB
c. Recreation Centers (Category A) -- NAF Program Code HC
d. MWR Information Technology Services (a Common Support Program) – NAF
Program Code RI
e. Financial Management (a Common Support Program) – NAF Program Code RF
f. Recreation Swimming Pools (Category B) -- NAF Program Code JF
g. Youth Sports and Fitness (Youth Leisure and Social/Recreational Services)
(Category B) -- NAF Program Code JH
h. Outdoor Recreation Checkout Center (Category B) -- NAF Program Code KC
i. Arts and Crafts (Category B) -- NAF Program Code JB
j. Bowling (12 lanes or less; Category B) – NAF Program Code KA
k. Auto Crafts (Category B) – NAF Program Code JC
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l. Training and Programming Specialists (TAPS) (Category B) - NAF Program
Code PJ
m. Civilian Personnel Office (a Common Support Program) – NAF Program Code
RH
6. The MWR Fund will provide APF-authorized services as outlined in the following
paragraphs on behalf of the government to the MWR program and will receive APF
payment for these services in the amount of $3,921,019 in FY 08. A schedule of
monthly amounts by program is attached.
a. Library. Operate the libraries in accordance with established operating hours and
expanded operations, providing professional library staffing, reference assistance,
checkout services, and support to morale, welfare, recreation, education, and training
programs. Estimated annual cost to provide these services as projected in the attached
NAF Department GL and GF budgets for Libraries – Program Code HA is not to exceed
$594,738.
b. Sports. Operate the Gymnasiums, Mini-Gym, Fitness Centers, Racquetball
Courts, Tennis Courts, and Sports Fields. Services are performed in accordance with
established operating hours and expanded operations, providing general supervision, a
full-range of individual and team sports for men and women, clinics for coaches, officials
and other organizational personnel, physical fitness and exercise counseling, and
gym/racquetball floor maintenance/refurbishment work. Estimated annual cost to
provide these services as projected in the attached NAF Department GL, and GF
budgets for Gymnasiums – Program code HB is not to exceed $1,721,645.
c. Recreation Centers. Operate the Recreation Centers. Services are performed in
accordance with established operating hours and expanded operations, providing
general supervision, classes or courses of instruction, exhibits, lectures, tours, festivals,
and cultural exchange activities, personal development activities with emphasis on selfdevelopment and health and fitness, entertainment and leisure need activities. In
addition, EEC training is required for the division chief’s position (currently funded
through USA) Estimated annual cost to provide these services is projected in the
attached NAF Department GL, GF, and GJ budgets for Recreation Centers – Program
Code HC is not to exceed $387,849.
d. MWR Information Technology Services. Operate, oversee, and provide training
on the use of electronic data processing equipment and services in MWR. Automation
is comprised of interconnected systems and subsystems of equipment that are used in
the automatic acquisition storage, management, movement, control, display, switching
interchange, transmission, or reception of information to support MWR
activities/programs. The MWR Division personnel working in the MWR Division office
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perform these services. Estimated annual cost to provide these services is projected in
the attached NAF Department GL budget for MWR Information Technology Services –
Program Code RI is not to exceed $301,070.
e. Financial Management. Provide technical guidance and assistance in preparing
budgets, financial, and analytical data required for command management and DoD
Financial and Personnel Management Reports. Financial Management additionally
provides essential command and essential control over MWR operations and resource
oversight (both APF and NAF) for the Commander and MWR programs/activities. The
MWR Director is the installation staff advisor to the Deputy MWR Director, and
Commander on NAF resource and manpower management. Estimated annual costs to
provide these services are as projected in the attached NAF Department GL budget for
Financial Management – Program Code RF is not to exceed $61,430.
f. Recreation Swimming Pools. Operate the indoor Swimming Pools in accordance
with established operating hours, providing general supervision, classes or courses of
instruction, personal development activities with emphasis on self-development and
health and fitness, entertainment and leisure need activities. Estimated annual cost to
provide these services is as projected in the attached NAF Department GL budget for
Recreation Swimming Pools – Program Code JF is not to exceed $375,232.
g. Youth Services (Youth Leisure and Social/Recreational Services). Operate the
Youth Services program in accordance with established operating hours, providing
general supervision, classes or courses of instruction, personal development activities
with emphasis on promoting life skills, and to support the well-being and social growth.
Estimated annual cost to provide these services is as projected in the attached NAF
Department GL budget for Youth Services (Youth Sports and Fitness) – Program Code
JH is not to exceed $68,710.
h. Outdoor Recreation. Operate Outdoor Recreation (a Category B program) in
accordance with established operating hours, providing general supervision, classes or
courses of instruction, personal development activities with emphasis on promoting
fitness and outdoor recreation. Estimated annual cost to provide these services is as
projected in the attached NAF Department GL budget for Outdoor Recreation
Equipment Checkout Centers – Program Code KC is not to exceed $14,820.
i. Arts and Crafts. Operate the Arts and Crafts programs in accordance with
established operating hours, providing general supervision, classes or courses of
instruction, personal development activities with emphasis on educational, selfdevelopment activities which advance technical knowledge and skills and offer
opportunities for creative growth. Estimated annual cost to provide these services is as
projected in the attached NAF Department GL budget for Arts and Crafts – Program
Code JB is not to exceed $30,370.
23
Section 8
j. Bowling (12 lanes or less). Operate Bowling Centers (Category B activities) in
accordance with established operating hours, providing general supervision, leagues,
open bowling, tournaments, and instructional programs, promoting fitness and
recreation. In addition, due to the location of this bowling center, additional security
checks of delivery vehicles has been ordered by the Commander during heightened
Force Protection. Estimated annual cost to provide these services is as projected in the
attached NAF Department GL and GH budgets for Bowling (12 lanes or less) - Program
Code KA is not to exceed $88,040.
k. Auto Crafts. Operate the Auto Crafts program in accordance with established
operating hours, providing general supervision, classes or courses of instruction,
technical instruction, skilled assistance, and problem solving services. Estimated
annual cost to provide these services is as projected in the attached NAF Department
GL budget for Auto Crafts – Program Code JC is not to exceed $38,115.
l. Youth Development Programs. Child and Youth Services have been directed by
the Chief of Staff of the Army to expand the Open Recreation Program for Middle
School/Teen Youth. This expansion has been funded with appropriated funds with no
increase in manpower ceilings. HQDA (CFSC-SFCY) Letter of Instruction directs these
funds be obligated to hire new staff (NAF positions of GS 2-5 pay equivalent), train staff,
implement pay equity for current staff, purchase after school snacks, equipment,
supplies, and transportation (vehicles or contract). Estimated costs to provide these
services are as projected in the attached NAF Department GL budget for Training and
Programming Specialists (TAPS) – Program Code PJ is not to exceed $239,000.
7. If supplemental OMA (.L-Account) dollars are subsequently made available to MWR
during the fiscal year, the following APF-authorized services provided by MWR may
receive USA funding support (up to the level of the supplemental funding):
a. Sports Labor. Unfunded labor requirements of $260K exist in Sports due to the
fact that the MOA includes reimbursement for APF recognized positions only. IMCOM
G-9 has provided guidance stating that there is no requirement for positions to be on
the APF TDA as recognized requirements before they may be reimbursed under USA.
b. Sports General Expendable Supplies. Funds would provide all Sports facilities
adequate support for expendable supplies and equipment, which include balls, nets,
gloves, and towels for use at the facilities. Funding in the current budget is grossly
insufficient to meet the requirement. The unfinanced requirement for these items totals
$380K.
c. Child Development General Operating Expenses. Funding is needed to ensure
developmentally appropriate training materials for children's learning environments.
Such equipment needed to ensure appropriate learning environments include: arts and
crafts, dramatic play clothes and props, science materials, books, paints, puppets and
24
Section 8
other various expendable supplies. Funding is needed in order to carry out the CDS
mission regarding quality child care as specified in AR 608-10, which governs all CDS
programs. The unfinanced requirement for these items totals $60K.
d. Arts and Crafts. Operate the Arts and Crafts programs in accordance with
established operating hours, providing general supervision, classes or courses of
instruction, personal development activities with emphasis on educational, selfdevelopment activities which advance technical knowledge and skills and offer
opportunities for creative growth. Estimated unfinanced requirement is $205K.
e. Auto Crafts. Operate the Auto Crafts program in accordance with established
operating hours, providing general supervision, classes or courses of instruction,
technical instruction, skilled assistance, and problem solving services. Estimated
unfinanced requirement is $33K.
f. Bowling (12 lanes or less). Operate the Bowling Centers (Category B activities) in
accordance with established operating hours, providing general supervision, leagues,
open bowling, tournaments, and instructional programs, promoting fitness and
recreation. Estimated unfinanced requirement is $95K.
g. Financial Management. Provide technical guidance and assistance in preparing
budgets, financial, and analytical data required for command management and DoD
Financial and Personnel Management Reports. Financial Management additionally
provides essential command and essential control over MWR operations and resource
oversight (both APF and NAF) for the Commander and MWR programs/activities.
Estimated unfinanced requirement is $161K.
h. Community Recreation Division. The Offices of the CRD plan, develop, and
implement through program and activity managers all supervised MWR activities. They
assure optimum management of assigned programs through periodic review of program
goals and objectives. Additionally, they review program budget execution, establish
standards for activities, and determine division purchasing requirements. Examine,
refine, and consolidate division input to the NAF and APF budgets and Five-Year Plan.
Estimated unfinanced requirement to provide these functions is $153K.
i. Civilian Personnel Office. Provide personnel office support for NAF positions
which are authorized APF support. Estimated unfinanced requirement to provide these
functions is $10K.
8. The RM Office will obligate appropriated funds by issuance of the Miscellaneous
Obligation Document (MOD), DD Form 2406, upon receipt of the approved MOA from
the MWR Director/Deputy MWR Director and receipt of the Funding Authorization
Document.
25
Section 8
9. The NAF Fund Manager will provide monthly bills for these services (SF 1034) NTE
the amounts in the monthly/year-to-date schedule. Year-to-date cumulative amounts
billed will not exceed the cumulative year-to-date APF obligations. Detailed NAF
financial statements for Departments GL, GF, GH, and GJ, as applicable, for each
program will be the substantiating documentation for the bills.
10. The NAF Central Accounting Office will maintain the details of all MWR USA
expenditures. These records are available for audit as required or as determined by the
Commander.
SIGNED:
____________________________
APF Resource Manager
____________________________
MWR Program Director
APPROVED:
____________________________
Commander
Encl
as
26
Section 8
FREQUENTLY ASKED QUESTIONS
1. Does an amendment to a Memorandum of Agreement (MOA) have to go through the
same process for signatures/approval as the original MOA?
Answer UFM: Yes. That is why you should incorporate both funded and unfunded
requirements in the original MOA so you do not have to revise it if additional funds
become available. You must revise it, however, for new requirements which were not
included in the original MOA as either funded or unfunded requirements.
Answer USA: Same as UFM.
2. Are garrisons required to use Departments GL, GF, GH, and GJ when they do not
have a signed MOD in place?
Answer UFM: Yes. These departments are to be used by all MWR programs to record
ANY NAF spent for things that are authorized from appropriated funds. Use of these
departments in the manner described will provide the basis for substantiating future
requests for budget increases and also be the basis for requesting year-end funds
should they become available.
3. Do NAF positions have to be recognized as requirements on the APF TDA before
being eligible for funding under UFM?
Answer UFM: The only requirements are:
a. The NAF positions are performing APF-authorized functions IAW Appendix D, AR
215-1;
b. The NAF positions are on the NAF PRD (personnel requirements document) –
and coded to department code GL in both the personnel and payroll systems. For
MWR positions, these are being transitioned onto IMETS;
c. The NAF positions are included in the NAF budget (under the appropriate program
code and department code GL, GF, GH and GJ, as applicable).
d. The government’s entire obligation is recorded under one EOR, 253F.
Answer USA: Same as UFM, except for item 3d.
4. Can encumbered APF positions be voluntarily converted to NAF?
27
Section 8
Answer UFM: An APF employee may voluntarily convert under UFM. However, certain
restrictions on conversions were implemented at IMCOM garrisons in FY12 that may
carry over into FY14. Until further notice, there is a moratorium on all conversions from
APF to NAF for IMCOM garrisons.
Answer USA: No. Positions can only be converted if they are vacant.
5. How do I account for an expenditure which meets the capitalization criteria for NAF,
is APF authorized, and has been included in the MOA as unfunded?
Answer UFM: In this case, the expenditure would be capitalized and the associated
depreciation would be recorded using the department code for the benefiting activity.
Should the expenditure be subsequently funded from UFM, the depreciation entries
would be reversed and the expenditure, using the full initial cost, would be transferred to
either department GL, GF, GH, or GJ, as applicable, using the applicable equipment or
maintenance GLAC.
6. May we use a Military Interdepartmental Purchase Request (MIPR) instead of a
Miscellaneous Obligation Document (MOD) to obligate the appropriated funds?
Answer UFM: Currently, only MODs may be used under UFM; however, we are
working with ASA (FM) to determine if new legislation allows MIPRs to be used.
Answer USA: No.
7. What income may be credited to Departments GL, GF, GH, and GJ?
Answer UFM: GLAC 508 UFM Income-IMCOM/Central-Payroll
526 UFM Income-IMCOM/Central-Non-payroll
561 UFM/USA Income-Local MOA-Payroll
562 UFM/USA Income-Local MOA-Non-payroll
803 Gain or Loss on Disposal of Other Fund-Owned Property
(See UFM guidance on disposal of UFM funded property for more information.)
In addition to these accounts, GLACs 563 (UFM Income-Special-Payroll) and 564 (UFM
Income-Special-Non-Payroll) are applicable for Army Family Covenant transactions.
Answer USA: GLAC 561 UFM/USA Income – Local MOA – Payroll
562 UFM/USA Income – Local MOA – Non-payroll.
28
Section 8
UFM & USA Note: The basis for limiting the revenue accounts is because you may not
charge for APF resources. Therefore, if an expense is an APF-authorized expense, no
income may be charged. In most instances, this is fairly simple; however, in instances
where reduced rates are provided under certain circumstances, the Global War on
Terrorism (GWOT) for example, which result in the program not recovering all costs of
providing the service through a combination of parent fees and normal APF funding. In
these instances the costs incurred which would have been covered via normal customer
revenues must be translated to the value of the pure expenses which would be borne
through NAF by the program as a result of providing the reduced rates. These
expenses would then be transferred from the department within the program providing
the service to the Department GF (APF Support – Expanded Operations). Please note
that this example only pertains to those programs where providing reduced rates would
be authorized APF support – it does not apply to discounts provided under other
circumstances (e.g. reduced golf or bowling fees)
8. May we use UFM for APF-authorized items for supplemental mission activities?
Answer UFM: In most instances, no (exception - USMA cadet activities and the Army
Athletic Association). Supplemental mission activities are NAF-adjuncts to non-MWR
APF missions. They are authorized to generate limited and specific NAFs to be used
for specific purposes. They may not spend NAF in support of the non-MWR APF
mission. To be eligible for MWR UFM funding, the item/expense in question must be
BOTH APF-authorized AND NAF-authorized in the absence of sufficient APFs.
Appropriated funds are normally not authorized for the NAF-adjunct to the non-MWR
APF mission.
Answer USA: Same as UFM, except USMA cadet activities may not operate under
USA.
9. Category C programs at remote/isolated locations are authorized APF support as if
they were Category B programs. Thus, they can use UFM for all labor, supplies, etc.,
correct?
Answer UFM: No. Although Category C programs at remote/isolated locations are
authorized APF support as if they were Category B programs, in reality, this means only
utilities and the manager’s salary and benefits. All other Category C activities are
considered resale/revenue-generating and are not authorized APF-support, no matter in
which category they occur.
10. Should garrisons execute all APF support for MWR programs through UFM?
29
Section 8
Answer UFM: UFM focuses on the direct support MWR managers are responsible for
in budgets. Indirect support such as utilities continues under current levels.
Answer USA: Not necessarily, only when it makes sense and is more efficient. Many
items/services are more efficient to be funded directly through appropriated funds.
Examples are utilities, maintenance and repair, travel and training of APF personnel, etc.
11. What is the role of the NAF accounting office under UFM?
Answer UFM: The NAF accounting office will recognize UFM as deferred income and
will move to the applicable income accounts as expenses are incurred.
Answer USA: The NAF accounting office (CAO) should accrue MWR USA income IAW
the MOA, when supported by the DD Form 2406, Miscellaneous Obligation Document
(MOD) (the APF obligation document), and should record as indicated by garrison
documents. The CAO should also question any expenses that do not appear to be
authorized or refer the expense to the Region or FMWRC for resolution. However, the
responsibility for ensuring that all NAF expenses under MWR USA are valid and
authorized IAW Table D-1, AR 215-1 remains with the garrison/region, not the CAO.
12. What about APF-authorized NAF expenses that is not funded under the MOA?
Answer UFM: Use local MOA to capture valid UFRs not funded through central MOA.
Answer USA: All APF-authorized expenses should be included in the MOA. Those for
which funds are available should be included as funded and those for which funds are
not available should be included as unfunded. If funds become available during the
fiscal year, the garrison will not have to revise the MOA if it has already included the
provision that the unfunded expenses may be funded if additional funds become
available.
13. What about funding CAO expenses?
Answer UFM: IAW paragraph A020105, DOD 7000.14R, Department of Defense
Financial Management Regulation, Volume 13, Nonappropriated Funds Policy and
Procedures, August 1994 (page A-3), APFs in support of NAF accounting costs are
authorized for the salary of the central accounting officer plus 40 percent of other costs.
Garrisons/IMCOM REGIONs must obtain information from the central accounting office
on how much APF support is already being provided, either from DFAS or from direct
APFs from the garrisons/IMCOM REGION before including any NAF accounting costs
in the MWR USA funding practice.
30
Section 8
14. It seems that a lot of the workload has now been transferred from the APF
procurement and personnel offices to the NAF procurement and personnel offices. May
any of these NAF expenses be included under UFM?
Answer UFM: Yes, you may document the proportion of workload that is performed by
NAF procurement and personnel offices in support of APF-authorized requirements and
include this in the MOA. It should be reported under Department GL– APF Support –
Normal Operations. The documentation must be complete and be able to withstand
audit and outside scrutiny.
15. Does each program need its own MOA for funding under UFM?
Answer UFM: No. The IMCOM HQ RM and the Fund Manager, ABIF, will execute only
one “umbrella” MOA for the garrison MWR operating entity with description of services
to be provided by each program and the UFM Schedules for providing those services
attached.
Answer USA: No, garrisons/IMCOM REGIONs should execute only one “umbrella”
MOA for the garrison MWR operating entity with description of services to be provided
by each program and the NAF budgets for providing those services attached.
16. Should equipment purchased through UFM be insured as a NAF asset?
Answer UFM: Yes. It should be insured through the NAF Risk Management Program;
however, should a claim be necessary and subsequently funded, the monies must be
used to either replace the lost/damaged equipment or other APF-authorized MWR
requirements.
Answer USA: Yes, it should be insured through the NAF Risk Management Program;
however, should a claim be necessary and subsequently funded; the monies must be
used to either replace the lost/damaged equipment or returned to the Treasury.
17. Can equipment purchased through UFM be maintained using APF?
Answer UFM: Yes, just as any equipment which is authorized APF funding yet was
purchased using NAF, either through UFM or pure NAF, is authorized APF for
maintenance.
18. May vehicles be purchased through UFM?
31
Section 8
Answer UFM: No. Vehicles are “centrally managed.” Congress has restrictions on
non-tactical vehicles. Only certain types less than $100,000 in unit cost may be
purchased with OMA dollars, otherwise OPA dollars have to be used. Special vehicles
that may be purchased include things like fire and garbage trucks (not MWR missions).
Cars, vans, mini-buses, carryalls, small trucks, etc., are considered general purpose
“centrally managed” vehicles and OPA dollars would need to be used, thus precluding
MWR USA procedures (MWR USA may only be used for expenses authorized from
OMA). The references are DODI 4500.36-R, AR 58-1, and Policy Message DALO-TSP,
151416A Sep 97 DTG, subject: Procurement of Non-tactical Vehicles. An alternative is
a GSA vehicle lease which may then be included in MWR USA funding.
32
Section 8

fy14 table of contents

Transcription

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