FINANCIAL MANAGEMENT POLICY MANUAL

supervision, regardless of activity category. Furthermore, this function is
not included as a cost of MWR.
3. PROTECTION OF HEALTH AND SAFETY.
All MWR activities, regardless of category, are authorized to receive
appropriated fund common support associated with protecting the health
and safety of participants, employees, resources and property. Such
services include, but are not limited to: fire protection (including
acquisition and installation of extinguishers and sprinkler and alarm
systems); security protection, including physical security of buildings
(such as alarm systems and security bars) and protection of funds; pest
control; sewage disposal; trash and garbage removal (not authorized for
military exchanges in the CONUS); snow removal; safety; medical
veterinary and sanitary inspections; authorized veterinary care; rescue
operations; and facility maintenance or repair necessary to maintain the
structural integrity and external appearance of the building (includes
electrical, mechanical, roofing, foundations, windows, and doors), or to
correct fire and safety deficiencies. When these costs are additional,
identifiable, and can be segregated on a reasonable and meaningful basis,
they should be identified as MWR costs on the appropriate MWR reports
regardless of whether such costs are funded with appropriated or
nonappropriated funds.
4. OTHER COMMON SUPPORT.
All MWR activities may utilize other common support services normally
provided by a base or installation commander and not directly related to
the health and safety of personnel or property. Such common support
services typically include, but are not limited to, custodial services,
communications, legal services and advice, and technical guidance,
administration, and assistance on accounting, financial management,
procurement, and civilian personnel. These common support services
should be identified as MWR costs, and in the case of Category C
activities, NAF must be charged to reimburse the costs.
(Change 64)
075523 PERSONNEL COSTS
1. MILITARY PERSONNEL.
Military personnel may be utilized by all Category A and B activities on
permanent assignment, temporary assignment (no more than 90 days),
and for additional and collateral MWR duties. If 25 percent or less of
assigned duties are MWR specific, no cost should be allocated to MWR.
If more than 25 percent are MWR specific, the costs must be reported as
MWR. All costs associated with military personnel, including temporary
duty travel, must be financed using appropriated funds. Additionally, the
use of military personnel is authorized for all MWR categories when
Financial Management Policy
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