FINANCIAL MANAGEMENT POLICY MANUAL

elationship between an MWR activity's essential mission and its ability to
generate revenues.
a. Mission Sustaining Activities.
At one end of the spectrum are mission sustaining activities in which
the military organization is a primary beneficiary and the activity
provides identifiable recruiting and/or retention incentives. The
activity generally has universal appeal to the DoD community and
develops duty related skills or capabilities. Similar activities in the
private sector are heavily subsidized by corporations or local
government, and the activity usually has little potential to produce
revenue independently. This category of MWR activity is supported
almost exclusively with appropriated funds.
b. Basic Community Support Activities.
In the middle of the spectrum are activities that contribute to the
mission, but are capable of generating some revenue. However, they
are not expected to sustain their operation solely as a result of that
revenue. Appropriated fund support is authorized for a significant
portion of the operating costs of these activities.
c. Business Activities.
At the other end of the spectrum are activities that primarily benefit the
individual. These activities are similar to those operated for profit or
by private enterprise in the civilian sector. Business activities have a
significant capacity to generate revenue, and authorized appropriated
fund support is very limited.
3. CIVILIAN MWR PROGRAM.
Civilian employee MWR activities are separate from their military
personnel MWR counterparts. Civilian MWR activities consist primarily
of food services, vending, resale activities and civilian general welfare,
self-development, recreation, and leisure self-directed activities.
Generally, they are required to be self-supporting (i.e., dependent on selfgenerated
nonappropriated funds for support). Unless explicitly stated
otherwise, the policies addressed below apply to military MWR programs.
Policies governing civilian morale support activities are contained in
SECNAVINST 7548.1.
(Change 64)
075510 PROGRAM MANAGEMENT
Within the Department of the Navy (DON), the Assistant Secretary of the
Navy (Manpower and Reserve Affairs) provides broad policy guidance on
MWR programs while the Assistant Secretary of the Navy (Financial
Management & Comptroller) has responsibility for financial policy provisions
Financial Management Policy
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