FINANCIAL MANAGEMENT POLICY MANUAL

5. RESPONSIBILITIES
a. BUPERS (PERS-65) and CMC (MR) shall monitor APF and NAF
programs, budgets, and execution reports for the proper use and
suitable allocation of APF and NAF resources, to include funding
through the USA practice. Specific guidance regarding account
numbers, activities and department coding and requirements is
included in the Navy’s Recreation and Mess Central Accounting
System (RAMCAS) User Handbook and the Marine Corps
Community Services (MCCS) Policy Manual.
b. Station Commanding Officers shall establish an MOA at the
station level where appropriate and ensure accountability for
proper use and suitable allocation of APF provided through the
USA practice resources. The MOA will normally be negotiated
prior to the beginning of the fiscal year and will:
i. Specify the use of the USA practice and the MWR services,
by function, to be provided by the NAFI to meet APF
support requirements for the MWR program.
ii. Specify the APF support (amount and obligation schedule)
to be provided, and that such funding is subject to fund
availability. This clause is included to clarify that the
MOA, prepared prior to the start of the fiscal year, is
subject to change if the station budget base changes and
that obligations are not valid until funds are available. The
MOA will also include a provision that requires the NAFI
to maintain detailed accounting records of APF provided to
the MWR program and the purposes for which those funds
are used. The MOA is to be signed by the station
Comptroller and MWR Director, and approved by the
Commanding Officer. Copies of approved MOAs should
be provided to the respective Navy and Marine Corps
Program Managers.
c. Station Comptrollers shall ensure accurate and timely
preparation of budget exhibits and execution reports, ensure
amendments to the MOA are promptly prepared as
circumstances change, and prepare necessary documents (DD
2406) to ensure obligation of APF support funding prior to the
MWR incurring expenses and to certify payment of APF funds
on an SF 1034 on a monthly basis in accordance with the
MOA.
d. Station MWR Directors shall ensure that billing information is
provided to the Comptroller on a monthly basis, documenting
expenses funded through the USA practice on an SF 1034.
They shall ensure that only MWR operating expenses eligible
Financial Management Policy
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