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

8-C. Morale Fund Financial Statement (CG-2985).
1.
2.
3.
General. The Morale Fund Financial Statement is the
basic document for recording morale activities and
reporting the financial status of the morale fund. It
provides the unit commanding officer with a capsule view
of morale fund operation during the period of the report.
The following forms support the information contained on
the Morale Fund Financial Statement.
a. Operating Summary, MWR Activities (CG-4518).
b. Morale Fund Transaction Accounting Sheet (CG-4517).
c. Morale Fund Loan Accounting Sheet (CG-4518).
d. Morale Fund Inventory Accounting Sheet (CG-5017).
Depending on the MWR Activities conducted at a unit all
the forms may not be required. Enclosure (6) provides
detailed guidance in preparing the report and supporting
forms (RCS-G-PXM-5022 applies).
Submission. All morale funds are required to complete
and submit a Morale Fund Financial Statement as follows:
a. Unit morale funds and consolidated (group office)
morale funds to district/MLC/HQ unit as appropriate
via the chain of command.
b. District/MLC/HQ unit to Commandant (G-PXM).
Reason for Report.
a.
b.
Quarterly. Quarterly reports shall be prepared and
submitted as prescribed above to the cognizant
authority within 10 days of the month following the
end of the quarter. Closing dates for the four
quarters are 30 April, 31 July, 31 October, and 31
January.
Disestablishment of Morale Fund. Upon
disestablishment of a morale fund, a Morale Fund
Financial Statement shall be prepared and submitted
within 15 days reflecting the final disposition of
all assets and liabilities. The morale fund's net
worth on the final (audited) statement shall be
$0.00. Commanding officers shall forward 100 percent
of the final cash balance to Commandant (G-P) making
the check payable to the "Coast Guard Headquarters
Trust Fund."
8-2 CH-5