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z-c-2. Review the MWR reports of units under their cognizance.<br />

Specifically, reports shall be reviewed for the<br />

following:<br />

a. Check compliance with directed frequency of audits;<br />

'b. question/analyze excessive cash/bank balances;<br />

c. analyze significant swings in MWR activity net,<br />

profit;<br />

d. question/analyze large.losses or transfers;<br />

e. question/analyze large accounts payable balances; and<br />

f. coordinate distribution of MWR funds between HQ,<br />

district and MLC commands' should a geographic<br />

distribution prove more responsive then chain of<br />

command distribution.<br />

3. Authorize establishment of unit <strong>morale</strong> funds at<br />

subordinate commands as appropriate. (See chapter 8 for<br />

criteria for establishment.)<br />

D. Unit Coxmnandina Officer. Commanding officers administering<br />

MWR funds have the same responsibility for proper<br />

administration as for any other functional element of their<br />

command. In carrying out this responsibility they shall:<br />

1.<br />

2.<br />

3.<br />

4.<br />

5.<br />

6.<br />

7.<br />

Ensure realistic MWR budget is developed which reflects<br />

expected income from unit share of NAFA profit, user<br />

fees, and appropriated funds. Be prepared to adjust<br />

scope of MWR activity if anticipated funds are not<br />

realized. See chapter 6 for detailed budget guidance;<br />

establish and operate a variety of MNR activities to meet<br />

the needs and interests of all personnel;<br />

direct the operation of the unit <strong>morale</strong> fund in<br />

accordance with this Manual and other applicable<br />

directives:<br />

ensure financial statements are prepared, audited, and<br />

forwarded as directed in chapter 8;<br />

appoint a MWR officer and if deemed appropriate, a<br />

separate custodian of the'<strong>morale</strong> fund;<br />

budget for appropriated funds which are authorized to<br />

support the MWR program:<br />

coordinate command expertise to assist and advise in<br />

<strong>morale</strong> administration and MWR activity supervision;<br />

2-2 CH-5

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