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

. Indirect appropriated fund support. Indirect APF support is normally received through use of basic garrisonwide
services, such as those provided by the Director of Public Works (DPW) for utilities and grounds and facility
sustainment, restoration, and modernization (SRM). The nonreimbursed portions are reportable as support to MWR
programs through DFAS accounting systems (see chap 16).
c. Common Morale, Welfare and Recreation support. Common MWR support is part of the management overhead,
whereby APF support is authorized to fund the management, administration, and operation of more than one MWR
program or activity, and where such support is not easily or readily identifiable to a specific MWR program or to
solely category C MWR programs. Such support includes functions of executive control and essential command
supervision (ECECS), central accounting, civilian personnel office, common warehousing, central procurement, central
marketing, and other such consolidated functions. Appropriated fund is identified and reportable to FMWRC (see chap
16). Family and Morale, Welfare and Recreation Command will prorate the management support among the three
MWR program categories.
d. Other services. Other services include incremental or incidental APF support to MWR programs. Other services
include those services associated with protecting health and safety and are commonly supplied and provided as a
command function to all installation employees and organizations and are not reportable as APF support to MWR
programs (see appendix D for examples of other services).
e. Identifiable support. Appropriated fund support is identifiable through various APF intra-agency or interagency
personnel or manning authorization documents, common metering devices, or through engineering, accounting, financial,
or statistical procedures, methods, and standards.
f. Support agreements. Nonappropriated fund instrumentalities/entities and installation/garrison support elements will
enter into agreements on the type of support required and resources to be expended. Appendix D and this chapter are
used to determine whether services are to be APF or NAF funded. When a service is not authorized APFs, but the
support element provides the service, the NAFI/entity will reimburse the Government for such service based upon the
support agreement or independently contracts and pays for the service.
5–2. Utilization, support, and accountability
a. The MWR USA funding practice is applicable to MWR entities not participating in UFM (para 5–3). The MWR
USA funding practice is designed to give more flexibility to garrison commanders to effectively maintain and improve
quality of life for Soldiers. Garrison commanders and APF and NAF resource managers may execute an MOA to use
NAFs to provide APF-authorized services in support of MWR programs, with subsequent payment to the NAFI/entity
for these services from APFs. (Sample format is found in the MWR USA budget guidance issued annually by FMWRC
and found at web site www.armymwr.com.) The MWR USA funding practice can be used to finance personnel
services, supplies, furniture, fixtures and equipment, routine maintenance, and other operating expenses for those
program groups identified in paragraph 5–2b. Appropriated funds for this purpose will be limited to the operating
accounts. MWR USA may not be used for construction (MCA).
b. The MWR USA funding practice may be used only for MWR programs (Program Group I), as listed in the
annual MWR USA budget guidance published by FMWRC, the exchange service (Program Group II), Stars and Stripes
(Program Group V), and U.S. Military Academy mixed-funded athletic or recreational extracurricular programs
(Program Group V). Specifically excluded are programs of civilian welfare funds, non-MWR Family programs (Army
Community Services, Army Family Team Building, Army Family Action Plan, Family Advocacy Program), Fisher
Houses, Vehicle Registration, Army lodging, veterinary services, recycling, sale of abandoned personal property, all
other supplemental mission programs, and all other non-MWR garrison functions.
c. Responsible commanders will ensure that—
(1) Morale, Welfare and Recreation USA funds are spent only for items/services authorized to be provided from
APFs, in accordance with appendix D of this regulation and AR 570–4.
(2) An MOA is executed and approved by the responsible commander prior to the obligation and/or payment of
APFs to a NAFI/entity.
(3) Both APF and NAF budgets are revised and approved in accordance with applicable provisions, prior to the
obligation and/or payment of APFs to a NAFI/entity.
(4) Appropriated funds are promptly obligated in accordance with the terms of the MOA once funding authorization
documents (FADs) are received.
(5) Nonappropriated fund accounting and budgeting procedures as outlined in the annual NAF budget instructions
are followed.
(6) Memorandum of agreements and applicable budgets are revised as necessary if program requirements and/or
circumstances change during the fiscal year.
(7) The provisions of 31 USC 1341 and 10 USC 2783 regarding fiduciary responsibility for both APFs and NAFs
are fully followed.
d. Nonappropriated fund financial management and accounting offices will—
(1) Ensure that the NAF accounting policies and procedures prescribed in the annual NAF budget instructions are
implemented.
AR 215–1 • 31 July 2007
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