AR 215-1 - Soldier Support Institute - U.S. Army

Army MWR Web site, www.armymwr.army.mil, under Financial Management, DFAS, NAF Accounting Guidance,
and/or in the heading, NAF Financial Management Guidance.
d. CPMC line item descriptions should include the item or project, program code, and quantity, as applicable.
Section IV
Budgeting
16–13. Budget preparation
Annual budgets prepared for all Army NAFIs/entities (except civilian MWR funds (see AR 215–7)) will comply with
specific instructions and procedures issued annually by FMWRC. Each garrison MWR operating entity budget is
submitted with the 5-year MWR plan (see chap 15) to the applicable IMCOM Region. Budgets will include the
following separate elements:
a. The garrison commander’s narrative that includes, at a minimum—
(1) A description of current operations, including goals and objectives reflected in the budget.
(2) Significant changes from the previous year approved budget and actual operations.
b. Specific submission requirements are contained in the annual NAF budget guidance.
c. The following forms are used in the budget process and are prepared using the Financial Management Budget
System only. These forms are assigned RCS CSGPA 1716.
(1) DA Form 5318 (FY NAF Annual Operating Budget).
(2) DA Form 5320–1 (APF/NAF Five-Year Financial Plan).
(3) DA Form 5321 (Capital Purchases, Maintenance and Repair, and Minor Construction Budget (Includes Parts
A–D)).
(4) DA Form 5322 (Monthly Cash Projection Schedule) (optional use).
(5) DA Form 5911–E (Five-Year Cash Projection Schedule).
(6) DA Form 5911–2 (NAF Major Construction Schedule).
16–14. Budget approval
IMCOM Regions will review and approve garrison budgets and will submit two separate budget packages (one
consolidated budget based on MWR “Fund 1” only and one consolidated budget based on supplemental mission funds
only) to FMWRC in accordance with the specific instructions contained in the annual NAFI/entity financial management
operating (NAF budget) guidance.
16–15. Budget revisions
Budget revision is not a substitute for managing operations to achieve approved budget goals. However, when
circumstances cause significant budget variances, budgets may be revised to reflect the new circumstances. Only future
data may be revised and the IMCOM Region consolidated budget must be revised accordingly and be submitted to
FMWRC. Pledged NAFMC project funding commitments presented during the CIRB generally will not be decreased
without approval of the MWR BOD. Failure to fulfill NAFMC commitments normally results in cancellation of
NAFMC projects.
Section V
Nonappropriated Fund Instrumentality/Entity Banking and Investments
16–16. Concept
The ABIF supports minimizing levels of cash on deposit in local banks and accumulating available cash Armywide in
a designated central bank for investment in Government or Government backed obligations. Investment income earned
will be distributed proportionally among and credited to the accounts of participating NAFIs/entities.
16–17. Cash on hand
Cash amounts retained locally will be limited to the minimum levels necessary to support change funds, petty cash
funds, check cashing funds, compensating balances required by local banks, and similar functions. All amounts in
excess of immediate cash requirements will be deposited daily in the servicing local bank.
16–18. Local banking
a. Within CONUS, Hawaii, Alaska, Puerto Rico, and the Virgin Islands, NAFI/entity cash assets will be deposited
only in banks or other financial institutions designated by the Treasury Department as depositories and fiscal agents of
the Government. This designation will enable financial institutions to pledge collateral to secure public funds, which
for this purpose includes NAFs. Eligible institutions are—
(1) All banks and savings and loan associations insured by the Federal Deposit Insurance Corporation (FDIC).
(2) All credit unions insured by the National Credit Union Administration (NCUA).
122 AR 215–1 • 31 July 2007