FINANCIAL MANAGEMENT POLICY MANUAL

2. DEFINITIONS:
a. Nonappropriated Funds (NAF).
See par. 075500.
b. Nonappropriated Fund Instrumentality (NAFI).
See par. 075500
c. Supplemental Mission NAFI.
Includes all NAFIs providing morale support services as adjuncts to
training, health, billeting, or other mission support programs, not
necessarily a part of MWR programs/activities.
3. OPERATIONS.
MWR programs/activities operate under general policies promulgated by
the Secretary of the Navy and implemented by the Chief of Naval
Operations (CNO) or Commandant of the Maine Corps (CMC). As
program manager, the CNO or CMC is responsible for defining
procedures for generating revenue, for controlling costs of operations, and
for the proper use of revenue by the morale support activities. Budgeting
and accounting for appropriated and nonappropriated fund support is the
responsibility of the major claimant.
a. MWR activities are authorized appropriated and/or nonappropriated
fund support as delineated in par. 075500.
b. Other morale support activities, which operate independently from
MWR, with supplemental mission services NAFIs, such as Transient
Family Accommodations, Museums, Bachelor Officer/Enlisted
Quarters, etc., may be authorized appropriated and nonappropriated
fund support as defined in respective mission requirements.
Supplemental mission NAFI's are not funded with MWR program
support funds. Appropriated funds support may include, but is not
necessarily limited to, support for the same types of costs for which
appropriated fund support is available to MWR programs and
activities as described in par. 075522. In all cases, the use of
appropriated funds must be consistent with the purpose of the
appropriation.
c. NAFI assets, distributions, or support may not be directed to private
organizations or individuals. See par. 075261. Excess
accumulations/residuals of NAFI assets will be redistributed to other
NAFIs, or otherwise disposed of, according to policies and procedures
established by the Secretary of the Navy.
4. FINANCIAL MANAGEMENT.
It is the policy of the Department of Defense (DoD) that available
Financial Management Policy
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