FINANCIAL MANAGEMENT POLICY MANUAL

6. CHILD CARE.
Naval facilities may be used for military and civilian child care centers
and administrative offices for dependent care programs. For military child
care programs, appropriated funds are also authorized for child
development center directors, assistant directors, supervisory staff,
administrative clerks, and for monitoring programs to ensure child safety
and quality care in government facilities, and to guard against potential
government liability. Generally, costs directly related to the care of
dependents, including caregiver wages, may be paid from appropriated or
nonappropriated funds. APF support for other than center based care (e.g.,
family day care/home referral services) will be considered family support
costs and will not be budgeted, accounted for, or reported as MWR costs.
7. AUDITING SERVICES.
Auditing services include the independent examination, review, and
evaluation of the records, controls, practices, and procedures in the area of
financial and operational management of an MWR activity. In general,
routine, periodic audits or reviews conducted to satisfy MWR program
requirements are considered a cost of conducting business. For Category
C activities, NAF must be utilized. For Category A and B activities, either
APF or NAF may be used. Audits and reviews to satisfy emergent
command requirements to protect against waste, fraud and abuse are
responsibilities of executive command and control and APF may be used
for this purpose at all MWR activities. Audits and inspections performed
by the Naval Audit Service and the Inspector General of the Navy as part
of their Departmental function are, by definition, not considered a cost to
the MWR program.
8. SUPPLEMENTAL MISSION FUNDS.
Supplemental mission NAFIs provide mission support activities, which
may receive appropriated fund support, with a mechanism for collecting
and utilizing nonappropriated funds. Some examples of mission support
activities which may utilize a supplemental mission NAFI include military
museums, in-flight services and billeting or housing These NAFIs are
separate and distinct from NAFIs associated with the MWR program (see
par. 074724-3). Mission support activities with supplemental mission
NAFIs may also receive appropriated fund support, including, but not
limited to, support for the same types of costs for which appropriated fund
support is available to MWR programs and activities as described in par.
075522. In all cases, the use of appropriated funds must be consistent
with the purpose of the appropriation.
9. FISHER HOUSES
The mission of Fisher Houses and Suites is to provide temporary and
reasonable lodging for families of patients who are hospitalized for
complicated or critical medical problems at a military treatment facility.
Financial Management Policy
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