FINANCIAL MANAGEMENT POLICY MANUAL

essential for the provision of executive control and command supervision
and also for the provision of security, when not otherwise available
overseas. Active duty military personnel are authorized in sufficient
numbers for military exchanges to provide a trained cadre to meet wartime
and deployment requirements.
2. CIVIL SERVICE PERSONNEL.
Civil service personnel may be utilized on permanent assignment or on an
additional or collateral duty basis in Category A and B activities if they
are performing managerial functions or if the position requires
technical/professional qualifications. Paragraph 075524.6 provides special
provisions for child care employees. Personnel accountable for
appropriated fund resources and the protection of the interests of the
federal government should also be civil service employees. Civil service
employees may also be engaged in essential control and command
supervision (not included as a cost of MWR), regardless of the category of
activity. All other personnel at Category B activities and all personnel at
Category C activities should be NAF employees. For civil service
employees, if 25 percent or less of assigned duties are MWR specific, no
cost should be allocated to MWR; if more than 25 percent, the costs must
be reported as MWR. All costs associated with civil service personnel
should be financed utilizing appropriated funds, regardless of the category
of activity by which the civilian is employed. These costs include
permanent change of station travel, transportation of household goods,
temporary duty travel, and education and training.
3. NAFI EMPLOYEES.
Costs related to NAFI employees must be paid from nonappropriated
funds, regardless of the category of activity to which the employee is
assigned. These costs include permanent change of station travel and
transportation of household goods. Travel of NAFI employees that is
associated with programs funded using appropriated funds may be charged
to appropriated funds. Personnel directly and primarily involved in resale
must be NAFI employees.
(Change 67)
075524 SPECIAL SITUATIONS
1. RESALE ACTIVITY LIMITATION.
MWR activities often engage in the purchase and resale of goods and
services to provide specific benefits to the MWR audience. Resale
activities, except those required by statute to sell at cost, should be selfsustaining
in terms of operating expenses for civilian employees, purchase
of operating equipment, stock, supplies, transportation, utilities, printing
and reproduction, and interior maintenance (other than shipboard) of space
Financial Management Policy
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