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8-E-8. a. (Cont'd) Legal claims and inquiries would normally be instituted by individuals, firms, or governmental agencies during this period. b. Vessels being decommissioned or entering major overhaul where records are removed from the vessel, shall forward the complete pertinent records to the cognizant authority. F. Audits. The primary responsibility for the audit of <strong>morale</strong> fund reports and activities rests with the commanding officer, or Chief, Personnel Branch (ap), as appropriate. 1. Audit Boards. The following criteria shall govern in the designation of audit boards: a. The board shall function under the direct control and supervision of the commanding officer or Chief, Personnel Branch (ap). b. The board shall consist of one or more qualified military or civilian personnel. When available, personnel will be selected who have had previous experience or training in accounting, auditing, financial administration, or related fields. At those units where the normal military tour is 3 years or more, active duty personnel will be appointed to boards who can reasonably be expected to be available to serve for a period of at least 2 years. C. The board shall audit all <strong>morale</strong> fund activities. At large units with several complex MWR activities (i.e., bowling alley, golf course, etc.) it may be necessary to assign continuing responsibility for specific activities so an auditor can become thoroughly familiar with that activity. 2. External Audit. Public accounting firms shall not be engaged to replace or substitute audit boards. They may be used, to provide expertise not otherwise available to supplement local audit programs upon specific approval of Commandant (G-PXM) or district commander (ap), as appropriate. 3. Requirements. a. Frequency. Each fund shall be audited at least once every 6 months, upon relief of custodian, and upon disestablishment. The audit cycle need not conform to mid and ending calendar years. The audit period, however, must conform to a budgetary accounting period. 8-8 CH-5
8-F-3. b. C. d. e. 4. ReDOrb. Documentation. Audits shall be documented by the audit work papers and additional records as required to fully explain the audit findings and recommendations. Working papers shall be retained in audit files for inspection for a period of 2 years after audit. Inventories. Consumable property shall be inventoried in conjunction with each audit and the results reconciled with Morale Fund Inventory Accounting Sheet (CG-5017). Nonconsumable property shall be inventoried at least once a year and the results reconciled with property records. Inventories of both consumable and nonconsumable property shall be made upon the relief of the fund custodian. Cash Verification. Cash funds shall be verified in conjunction with each audit. Monthly bank statements and reconciliations should be reviewed for completion and accuracy. Certification. If the auditor(s) consider the financial conditions satisfactory and the operations of the fund to be in accordance with existing regulations and within budgeted goals, they shall sign in the certification section of the CG-2985. If conditions are not considered satisfactory, the certification shall not be signed and a letter explaining the unsatisfactory conditions with corrective recommendations will be attached to the financial statements and forwarded to the commanding officer. a. Audit reports shall be presented simultaneously to the commanding officer and fund custodian within 10 days after completion of audit. b. Within 10 days after receipt of the audit report, the commanding officer shall notify the fund custodian in writing of action to be taken to correct deficiencies and make improvements as appropriate, C. The fund custodian shall submit a follow-up report within 30 days. d. Chief, Personnel Branch (ap) shall,keep Commandant (G-PXM) advised of any major irregularities. 5. Audit Guide. An audit guide is included in enclosure (9). 8-9 CH-5
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U.S. Department of Transportati Uni
Page 4 and 5:
COMDTINST M1710.13 i 6 JUN 1989 5.
Page 7 and 8:
Chapter 1 Gerieral A. B. c. D. El F
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MORALE, WELFARE, AND RECREATION MAN
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l-C-6. 7. 8. 9. 10. 11. 12. 13. 14.
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l-D-3. d. bowling centers'(l2 lanes
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l-E-1, c. d. Active duty military p
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I-E-3. f. Member% of the ,loc&ct$ii
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1-K. Euuinment and Supplies. L. 1.
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Chapter 2. ORGANIZATIONAL RESPONSIB
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2-D-8. take corrective action on re
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2-F-4 c. prepare a relief Morale Fu
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3-B-7. In the interest of promoting
Page 33 and 34: Chapter 4. PROGRAM ADMINISTRATION A
Page 35 and 36: -i Chapter 5. MORALE, WELFARE, AND
Page 37 and 38: 5-B-5. d. Supervision: Management o
Page 39 and 40: 5-B-8. c. d. e. User Fees: Should b
Page 41 and 42: 5-B-10. b. (2) Section 106 of Title
Page 43 and 44: 5-B-10. c. (1) (2) (3) (4) 11. Spor
Page 45 and 46: 5-B-12. b. Funding: (1) Appropriate
Page 47 and 48: 5-B-14. d. Only sponsorships from U
Page 49 and 50: . -. 5-B-14. k. 1. m. The soliciati
Page 51 and 52: . 5-c-3. 4. International Competiti
Page 53 and 54: ., - 5-D-2 b. Unless state or local
Page 55: 5-E-10. Standing operating procedur
Page 58 and 59: 6-C. MWR Buduet Execution. 1. Unit
Page 60 and 61: 6-D-l. 2. (Cont'd) directly related
Page 62 and 63: 6-~-2. c. (14) (15) (16) (17) archi
Page 64 and 65: 7. 8. 9. 10. 11. 12. resale items s
Page 66 and 67: 6-F-2. f. g* h. When fees are estab
Page 68 and 69: 6-H-7. 8. 9. 10. 11. 12. 13. 14. 15
Page 70 and 71: 6-J-6. Withholding of State and Loc
Page 72 and 73: 6-~-3. The commanding officer shall
Page 75 and 76: Chapter 7. STAFFIN A. General. 1. T
Page 77 and 78: Chapter 8. REPORTS, RECORDS, AND AU
Page 79 and 80: 8-C-3. c. Relief of Morale Fund Cus
Page 81 and 82: 8-E-2. b. Morale Fund Loans Account
Page 83: 8-E-4. 5. 6. 7. 8. a. b. C. (Cont'd
Page 88 and 89: C. Redistribution of Available Prof
Page 90 and 91: 10-A-3. b. (2) use of mandatory Fed
Page 92 and 93: 10-B-3. Resale Purchases. a. When r
Page 94 and 95: 10-D-2. Policy. a. The use 'of Coas
Page 96 and 97: U.S. Department of Transportation U
Page 98 and 99: 11-E Self-Help Program. 1. Self-hel
Page 100 and 101: 12-A-3. d. Workman's Compensation -
Page 103: CGES Activities. Resale Activities
Page 106 and 107: Enclosure (2) to COMDTINST M1710.13
Page 108 and 109: Enclosure: (3) to CDMDTINST :4:710.
Page 110 and 111: Enclosure: (3) to COMDTINST M1713.1
Page 113: BLANK FORMS A. Enclosure (5) consis
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Page 125 and 126: Enclosure: (6) to COMDTINST M1710.1
Page 127 and 128: Enclosure (6) tc COYJTISST ?ii710.3
Page 129 and 130: 2’ :‘ I _.! ;! -1 .I I2 Enclosu
Page 131 and 132: 4. f. (7 h. Enclosure: (5) to COMDT
Page 133 and 134: E IRANSPORTATION MORALE FUND TRANSA
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5. Operating Summary, WR Activities
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c - - - CL = .- >, -2 3- C- f z ! c
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6. c. (2) Assets and Liabilities. E
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'B - TiCiT E+cnd Stu rt+i (Item 6 p
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A. B. C. Unit Information. Enclosur
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C. 6. General: Enclosure (8) to COM
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U.S. Department of Transportatign 2
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Enclosure: (10) to COMDTINST M1710.
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Enclosure: (10) to COMDTINST M17i0.
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Name (if available) Title (if avail
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2 CH-5
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