R 301444Z SEP 10
ALCGPSC 098/10
SUBJ: MORALE, WELL-BEING, AND RECREATION (MWR) NONAPPROPRIATED FUND
(NAF) YEAR 2011 BUDGET GUIDANCE
A. COAST GUARD MORALE, WELL-BEING, AND RECREATION MANUAL,
COMDTINST M1710.13C
1. AS A REMINDER TO REF A, THE APPROVED NAF MWR BUDGETS FOR NAF YEAR
2011 (1 FEBRUARY 2011 - 31 JANUARY 2012) ARE DUE TO THE COGNIZANT
AUTHORITY NLT 30 NOVEMBER 2010. IT IS EXPECTED THAT COGNIZANT
AUTHORITIES BELOW THE COMMUNITY SERVICES COMMAND (CSC) LEVEL WILL
ESTABLISH APPROPRIATE DUE DATES TO ENSURE THE TIMELY SUBMISSION OF
BUDGETS REQUIRED TO CSC.
2. MWR NAF BUDGETS ARE DEVELOPED BASED ON MATERIAL REVENUE SOURCES
AND STREAMS SUCH AS FUNDS DISTRIBUTED BY CSC, MWR USER FEES AND
CHARGES, COMMERCIAL SPONSORSHIPS, AND FUND BALANCES.
3. A SERVICEWIDE, STRAIGHT PER CAPITA DISTRIBUTION AMOUNT OF 45
DOLLARS IS PROJECTED FOR NAF YEAR 2011. THIS AMOUNT IS BASED ON
AVAILABLE PROFIT FROM THE COAST GUARD EXCHANGE SYSTEM (CGES) DURING
NAF YEAR 2010. DISTRIBUTIONS ARE BASED ON ACTIVE DUTY BILLETS ON THE
PERSONNEL ALLOWANCE LIST (PAL). ALL DISTRIBUTIONS FOR NAF YEAR 2011
WILL BE QUARTERLY.
4. ADDITIONAL NAF YEAR 2011 BUDGET PLANNING FACTORS INCLUDE:
A. A NINE POINT ONE PERCENT EMPLOYER SHARE OF BASE PAY FOR NAF
EMPLOYEES ENROLLED IN THE NAF RETIREMENT SYSTEM FOR NAF YEAR 2011.
B. THE COST OF LIVING ALLOWANCE IS ESTIMATED TO BE ONE POINT FOUR
PERCENT FOR ELIGIBLE NAF EMPLOYEES.
C. THE EMPLOYERS SHARE OF HEALTH CARE PREMIUMS FOR ELIGIBLE NAF
EMPLOYEES IS ESTIMATED TO INCREASE BY NINE PERCENT.
D. UNITS WITH NAF EMPLOYEES ARE RESPONSIBLE FOR THE FIRST FIVE
THOUSAND DOLLARS FOR ANY NAF EMPLOYEE WORKERS COMPENSATION CLAIM.
5. UNIT BUDGETS ARE REQUIRED FOR ANY UNIT RECEIVING OR EXPENDING MWR
NAF FUNDS OR GENERATING MWR NAF REVENUES. THIS INCLUDES THOSE CHILD
DEVELOPMENT CENTER (CDC) ACTIVITIES OPERATED OUTSIDE THE MWR PROGRAM.
CHAPTER 6 OF REF A PROVIDES ADDITIONAL GUIDANCE ON THE BUDGET
SUBMISSION FORMAT AND PROCESS.
6. THE REAL VALUE IN PREPARING YOUR MWR BUDGET IS NOT IN MEETING THE
EXTERNAL REPORTING REQUIREMENT TO THE COGNIZANT AUTHORITY, BUT IN
USING THE DOCUMENT AS A FINANCIAL PLAN AND USING THIS TOOL AS A
REFLECTION OF THE GOALS AND OBJECTIVES OF THE COMMAND FOR THE NAF
YEAR. FOR THOSE COMMANDS WITH REVENUE GENERATING ACTIVITIES, IT IS
CRITICAL TO REMEMBER THAT EXPENDITURE PROJECTIONS MUST BE REVISED IF
THE REVENUES FORECASTED TO SUPPORT THOSE EXPENDITURES WILL NOT BE
REALIZED. ACTUAL-TO-BUDGET ANALYSES ARE VALUABLE MANAGEMENT TOOLS.
IAW REF A, EACH CATEGORY C MWR ACTIVITY IS REQUIRED TO AT LEAST BREAK
EVEN. BUDGETING THESE ACTIVITIES AND CDC OPERATIONS TO LOSE MONEY IS
A VIOLATION OF COMDT POLICY AND SOUND BUSINESS PRACTICES. TO ASSIST
YOU WITH IDENTIFYING RISK IN YOUR BUSINESS ACTIVITIES, CSC WILL
CONTINUE TO PROVIDE LOSS PREVENTION OVERSIGHT AND ASSESSMENT IN ALL
NAF BUSINESS OPERATIONS.
7. THOSE UNITS HAVING THE CSC AS THEIR COGNIZANT AUTHORITY FOR MWR
PURPOSES WILL RECEIVE WRITTEN FEEDBACK ON THEIR BUDGET SUBMISSION AS
REQUIRED BY REF A. PLEASE NOTE THAT THIS FEEDBACK IS NOT THE
APPROVAL OF YOUR MWR BUDGET AND DOES NOT REQUIRE THE SUBMISSION OF A
REVISED BUDGET UNLESS SPECIFICALLY REQUESTED. UNITS WITH CATEGORY B
AND C MWR ACTIVITIES MUST FORWARD COPIES OF THEIR APPROVED BUDGETS TO
THE CSC.
8. WHEN FORWARDING MWR BUDGETS, PLEASE USE THE FOLLOWING MAILING
ADDRESS:
COMMANDING OFFICER
USCG COMMUNITY SERVICES COMMAND
BATTLEFIELD TECHNOLOGY CENTER, SUITE 500
510 INDEPENDENCE PWKY
CHESAPEAKE, VA 23320
ATTN: MR. RON RAY
9. CSC POC IS MR. RON RAY, MWR RESOURCES SPECIALIST, AT (757)
842-4927 OR EMAIL RON.H.RAY(AT)USCG.MIL.
10. INTERNET RELEASE AUTHORIZED.
11. MINIMIZE CONSIDERED.
12. RDML DANIEL R. MAY, COMMANDER, CG PERSONNEL SERVICE CENTER,
SENDS.
