FINANCIAL MANAGEMENT POLICY MANUAL

studies and analyses eligible for procurement appropriation funding are
those necessary for production equipment layout, engineering changes,
improvements to the manufacturing process, etc. Studies and analyses
directly related to general industrial-commercial operations and
management at a NWCF activity, i.e., not related to a specific customer
order, will be funded by the NWCF and charged as general overhead.
However, any studies and analyses directly related to military support, i.e.,
non-industrial-commercial functions at a NWCF activity, will be funded
by the appropriation of the management command that normally finances
military support at the activity. Studies and analyses not subject to the
financing criteria for RDT&E,N procurement appropriations, or NWCF
activities will be programmed and budgeted in the Operation and
Maintenance appropriations.
(Change 56)
PART E:
MORALE, WELFARE AND RECREATION
075500 SCOPE
1. GENERAL.
Section I:
GENERAL
Consistent with Department of Defense (DoD) policy to fund a wellrounded
morale, welfare and recreation (MWR) program, the Department
of the Navy (DON) operates and maintains various MWR activities and
facilities which contribute to military effectiveness by promoting and
maintaining the mental and physical well-being of military and civilian
personnel. MWR programs cover a wide variety of activities including
community support, child care, crafts, entertainment, physical fitness, and
youth and family recreation. MWR programs are funded by both
appropriated and nonappropriated funds. Administration of
nonappropriated funds which support MWR programs is accomplished
through nonappropriated fund instrumentalities. In accordance with 10
U.S. Code, Chapter 147, nonappropriated funds are subject to the same
fiduciary responsibility as are appropriated funds (see par. 074724).
2. MILITARY MWR PROGRAMS.
Military MWR programs consist of activities that fall along a continuum,
with activities that are essential to the accomplishment of the military
mission at one end and activities that are desirable from a community
standpoint at the other. Generally, this continuum also reflects the inverse
Financial Management Policy
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