FINANCIAL MANAGEMENT POLICY MANUAL

o. investment equipment in support of food preparation equipment;
p. purchase of real property as approved by Congress; and
q. use of existing facilities.
Business Activities (Category C) located in extremely remote and isolated
areas, as designated by Congress, may be provided appropriated support
similar to that authorized for Basic Community Support Activities
(Category B).
(Change 67)
075522 COMMON SUPPORT COSTS
1. GENERAL.
Common support consists of services and related goods normally supplied
throughout the installation as a mission function. Whether or not costs of
common support services are identified as MWR program costs, or must
be reimbursed by nonappropriated funds (in the case of Category C
activities), depends upon the kind of service, the severability of the cost,
and the amount of the cost. Costs associated with essential control and
command supervision and with the protection of the health and safety of
participants, employees, resources and property are treated differently than
are costs for other common services. In general, when costs for provisions
of common support are additional, identifiable, and can be segregated on a
reasonable and meaningful basis, these costs should be identified as MWR
costs. Finally, when the sum of common support services provided by a
base or installation commander to an MWR program or activity is less
than $500 per year, the cost is generally considered to be uneconomical
for billing purposes. Common service support costs less than $500 per
year which are not billed to the MWR activity are not considered to be a
cost to the MWR activity or program.
2. ESSENTIAL CONTROL AND COMMAND SUPERVISION.
Commanding officers have an oversight responsibility for MWR
programs. To exercise this responsibility, commanding officers must
provide guidance and direction to MWR activities under their purview in
the same manner as for all non-MWR activities under their cognizance.
Essential control and command supervision consists of general
management functions and includes any assistance in carrying out these
functions provided by the Commanding Officer's staff. Specifically
excluded from this definition is the direct operation of MWR programs
and activities (e.g., functions performed by the MWR program director
and staff). The essential control and command supervision function is
inherently the responsibility of the commanding officer. Accordingly,
appropriated fund support is authorized for essential control and command
Financial Management Policy
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