IMWR-FMC 24 June
MEMORANDUM FOR SEE DISTRIBUTION
SUBJECT: Fiscal Year 2009 (FY 09) Nonappropriated Fund Instrumentalities (NAFIs)
Financial Management Operating Guidance
1. References are listed at enclosure 1.
2. This memorandum applies to all Army Nonappropriated Fund Instrumentalities
(NAFIs) as to the format and content of the budget submission packages, except
Chaplain Funds, Armed Forces Recreation Centers (AFRCs), and Stars & Stripes.
However, note that some of the information in the FY 09 Program Operating Guidance
at enclosure 5 is applicable to any NAFI as it regards information on insurance rates,
payroll charges, and employee benefits. Additionally, other enclosures are an
excellent resource for financial management memoranda, regulatory references, the
chart of accounts, etc. The Army Civilian Welfare Fund (ACWF) FY 09 financial
management, operating and budget guidance is provided at enclosure 13.
3. The region and separate NAFI budget packages, for those NAFIs classified as
MWR “Fund 1” and Supplemental Mission Funds are due at The Family and Morale,
Welfare, and Recreation Command (FMWRC) no later than 8 Sep 08 so relevant data
may be compiled as necessary for the Uniform Funding Management (UFM)
Memorandum of Agreement, and so that pertinent data may be available to meet
Board of Directors (BOD) requirements. Specific instructions for the preparation and
submission of budget packages for Morale, Welfare, and Recreation (MWR),
Supplemental Mission, and Lodging NAFIs are provided at enclosure 11. Army
Lodging Funds (ALFs) suspense dates for budget submission are at paragraph 5 of