coast guard morale, welfare, recreation manual - DOT On-Line ...

Chapter 6. ADMINISTRATION OF MORALE, WELFARE, AND RECREATION
FUNDS
A. Purpose. The purpose of this chapter is to establish
guidelines and procedures for the proper and effective use of
morale funds.
B. Definitions.
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Morale Funds are non-appropriated money received from the
Coast Guard Exchange System (CGES) and revenues from
charges and user fees placed on the use of MWR facilities
and services. Morale funds are used to support the MWR
program.
Unit MWR Funds are funds available to support the MWR
program. They include morale funds and the portion of
unit appropriated funds allocated to MWR.
Consolidated Morale Funds are non-appropriated funds
administered by a district or group office to provide a
single source of MWR funds for all or several district
units.
Unit Morale Funds serve the needs of an individual unit.
G-PXM MWR Account is administered by Commandant (G-PXM)
in support of the overall Coast Guard MWR program. The
source of these funds is CGES available profit. Funds
are distributed to districts, MLC's, and HQ units
utilizing a system designed to provide a fair and
equitable per capita amount Servicewide.
Fund Administrator is the commanding officer or district
commander or MLC commander who has jurisdiction over a
unit.morale fund or consolidated morale fund.
Fund Custodian is the person designated by the fund
administrator to have custody of and accountability for
morale funds.
MWR Budaet is a financial plan for the conduct of a
unit's MWR program (it includes both appropriated and
non-appropriated funds).
Internal Audit refers to the audit of a morale fund by
personnel of the command.
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