Unit Family Readiness Funds
Standard Accounting Procedures
Required Training for Assigned ROs and Deputy FROs
MCCS South Carolina is responsible for supporting
Unit, Personal and Family Readiness Programs (UPFRP)
in the expenditure of Unit Family Readiness Funds in
support of family readiness activities. Accounting and
procurement procedures were developed to support
unit programs with an efficient, effective and
controlled process as directed by the Financial
Accounting and Standardization Guide (FASG) 003/09.
Unit Funds Allocation
MCCS will deposit $6.25/Marine per quarter to the unit’s Family
Readiness Funds account. Strength numbers must be reported
quarterly to ensure the monies are deposited into the account in
a timely manner.
Unit strength numbers must be submitted to Morgan Stuard on
or before the 1st day of each quarter.
1st Quarter:
2nd Quarter:
3rd Quarter:
4th Quarter:
February – April
May – July
August – October
November – January
NAF Fiscal Year
The accounting year prescribed for NAF UFRF operates on a 4-5-4
accounting calendar and begins approximately 1 February and
ends approximately 31 January, annually. NAF UFRF are to be
used in the year provided rather than accumulated from year to
year. Unused NAF UFRF will rollover each quarter until the end of
the NAF fiscal year. At the end of the NAF fiscal year, excess funds
will be withdrawn unless designated for a specific purpose and
approved by the installation commander.
Account Balance
A Responsible Officer can request the balance of the Unit Family
Readiness or Fundraising account at anytime. To request your
balance or a copy of the account spreadsheet, please contact
Morgan Stuard at 228-6784 or the MCCS Coordinator.
As a courtesy, a copy of the unit spreadsheet can be attached to
checks that are made payable to and picked up by unit’s
Responsible Officer.
• BALANCE DISCREPANCIES
If at anytime you notice a discrepancy on the balance spreadsheet for
your Unit Family Readiness or Fundraising account, please contact
Morgan Stuard to set-up an appointment at the Accounting Office.
Authorized NAF Expenditures
According to MCO 1754.9A, it is intended the UFRF be used to
support unit MWR needs for recreation, social and family
readiness. The following expenditures are authorized:
• Direct and overhead expenses associated with operating UPFRP
functions including expendable items; supplies, travel,
communications and FRO business cards.
• Light refreshments for events
• Volunteer awards and recognition
• Reimbursement for UPFRP function volunteers; mileage, childcare,
preapproved miscellaneous expenses
• MWR support of unit, recreational, social and family readiness
activities
• Unit parties and picnics
Prohibited NAF Expenditures
According to MCO 1754.9A, the use of NAF UFRF is generally
prohibited for the following:
• FRO pay and compensation
• Conducting activities other than those of MWR activities
• Donating to any relief, charitable or commercial organization, or an
individual
• Supporting projects involving the improvement, rehabilitation or
construction of religious facilities
• Purchasing, printing or engraving of greeting cards
• Supporting private organizations
• Supporting functions for public affairs objectives
• Purchasing incentive awards not related to operating MCCS MWR
activities
Prohibited NAF Expenditures Cont.
• Protocol or command representation events where official
representation funds (ORF) are authorized, or commander’s personal
entertainment obligations and retirement receptions.
• Social affairs in honor of a particular individual or for the purchase of
anything for a specific individual. This includes memento-type items for
guests of the command
• Purchase of capital equipment or fixed assets with a cost of $2500 or
more
• Purchase of command awards/memento coins
• Services or articles related to MWR activities obtainable through APF
expenditures
• Paying for meal charges for government personnel on APF per diem or
enlisted members in APF dining facilities
Refer to MCO 1754.9A for a complete list of prohibited
expenditures. The use of UFRF is at your commander’s discretion.
Check Request Procedures
Check requests can be submitted to withdrawal funds from the Unit
Family Readiness and Fundraising accounts or for reimbursement of
monies spent.
• REQUESTING A CHECK
To request funds from the Unit Family Readiness or Fundraising account, the NAVMC11652 Expenditure Request Form must be submitted via email to Morgan Stuard or in
person at the Accounting Office. The Expenditure Request Form must have 2
signatures, one from the requester and the other from a Responsible Officer. (The
same person cannot sign as both.) This form may be electronically signed.
• TURNAROUND TIME
MCO allows 5 days turnaround time for check requests. Locally, the Accounting Office
tries to have checks cut and ready for pick-up at the Accounting Office in 72 hours and
for pick-up at the Parris Island Finance Office in 96 hours.
NAVMC-11652 Expenditure Request Form
RO Signs Here
2nd RO Signs Here
(If needed)
Claimant Signs Here
(If check is being
made payable to an
individual.)
Receipts & Unspent Money
Receipts and unspent monies must be accounted for and
returned to the Accounting Office or PI Cash Services Office
within 5 business days. Receipts and monies must be equal to
the check amount. If receipts are outstanding over 10 days the
unit funds will be placed on hold until the transaction has been
satisfied with a letter from the unit’s Commanding Officer.
MCCS Internal Transfers
UNIT FUNCTIONS AT MCCS FOOD & BEVERAGE FACILITIES
MCCS Food & Beverage facilities will provide a 10% discount on food for official unit
events that are charged to the Unit Family Readiness or Fundraising account. An
appointed Unit Funds Responsible Officer (RO) will need to email the facility’s MCCS
Club Manager to authorize the charges to be deducted from the Unit Family Readiness
or Fundraising account.
Instructions pertaining to ticket sales and payments via internal transfers are provided
below.
DEPOSITING COLLECTED MONEY INTO FUNDRAISING ACCOUNT
Deposits can be made at the Accounting Office or Parris Island Finance Office.
Reference your unit’s Fundraising account number and include a roster that shows the
Marines' names and amount collected.
OFFSETTING THE COST WITH FAMILY READINESS FUNDS
An appointed Unit Funds Approving Official (AO) will need to request a transfer from
the Unit Family Readiness Funds account to the Fundraising account.
MCCS Internal Transfers Cont.
MCX PURCHASES
An Internal Request to Expend Merchandise should be used for internal transfers at
the MCX. This sheet can be obtained by submitting the Merchandise Expense Request
Form to the MCCS Coordinator.
MCCS RECREATION FACILITIES AND GEAR USAGE FEES
Costs associated with family readiness events at MCCS recreation facilities and gear
rentals are charged to your unit Family Readiness Funds account through an internal
transfer. These events are to be coordinated through your MCCS Coordinator, Christina
Swick. Request forms for gear and recreation facilities are to be completed, signed by
a requester and an appointed Unit Funds Responsible Officer (RO), and then
submitted to Christina Swick via email .
Maintain Unit Records
UNIT FUNDS ARE AUDITED ON AN ANNUAL BASIS
Copies of all unit fund transactions are to be maintained at the
unit level and must have third party signatures.
This includes:
Gear Rental Charges
Facility Usage Agreements
MCX Expense Forms
Receipts with Copies of NAVMC-11652
Reimbursement Receipts and Copies of NAVMC-11652
Procurement Requests routed through MCCS
Copies should be maintained for 5 years
When in Doubt – Reach Out
IF YOU HAVE QUESTIONS OR NEED ASSISTANCE, CONTACT US
Accounting Technician
Morgan Stuard
(843) 228-6784
STUARDM@USMC-MCCS.ORG
Accounting Supervisor
Tara Blackwell
(843) 228-7605
TARA.L.BLACKWELL@USMC-MCCS.ORG
MCCS Coordinator
Christina Swick
(843) 228-7333
SWICKCR@USMC-MCCS.ORG
Presented to:
For successfully completing the Unit Family Readiness
Funds Standard Accounting Procedures Training.
Date:
Unit:
Signature