FINANCIAL MANAGEMENT POLICY MANUAL

5. SALE/RESALE OF MERCHANDISE AND SERVICES.
Sale/resale pertains to the acquisition and resale of goods and services by
MWR activities and/or concessionaires. Specifically excluded from this
definition are activity fees and charges.
(Change 57)
075512 CLASSIFICATION OF ACTIVITIES
1. GENERAL.
MWR activities have been divided into three categories, with the level of
direct appropriated support allowable defined by category, following
budget policy established below.
2. CATEGORY A: MISSION SUSTAINING.
This category contains those activities considered most important for the
health and well-being of the military member. Also included are all
consolidated support service functions such as accounting, procurement,
or personnel services for one or more MWR activities, regardless of
category. Category A activities include:
a. Armed Forces Professional entertainment programs overseas,
b. MWR consolidated support service offices,
c. gymnasium/physical fitness/aquatic training,
d. general libraries (excludes technical libraries),
e. parks and picnic areas,
f. recreation centers/rooms,
g. shipboard activities,
h. shipboard/isolated/deployed/free admission motion pictures,
i. sports/athletics (self directed, unit level, intramural), and
j. unit level programs and activities.
Fees are usually not charged for activities in this category and thus limited
revenues are generated. Category A activities should be supported
primarily with appropriated funds (APF), with the use of nonappropriated
funds authorized as supplemental funding for the operation of a facility or
program.
3. CATEGORY B: BASIC COMMUNITY SUPPORT ACTIVITIES.
Category B contains activities closely related, in terms of supporting the
military mission, to those grouped in Category A. These activities differ
Financial Management Policy
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