FY12 PROGRAM OPERATING GUIDANCE
1. ARMY BANKING AND INVESTMENT FUND (ABIF): (POC is Clint Lilley,
IMWR-FMB, DSN 761-7297 or COM (703) 681-7297, e-mail: clinton.lilley@us.army.mil)
a. An interest rate of 1.10 percent is projected for cash invested in the ABIF for
FY12. Interest paid on accounts reflects yields available in the investment market and
is net of ABIF expenses. The ABIF is invested in U.S. Treasury and agency securities.
b. The ABIF portfolio interest earned on the Army Lodging Operating Single Fund
(consolidated field lodging fund) account is paid directly to the Army Lodging Fund
(ALF).
c. Interest diversion to IMCOM Construction Fund. As approved by the MWR Board
of Directors on 16 March 2011, all interest earned on IMCOM MWR activities will be
paid directly to the IMCOM Construction Fund.
2. RISK MANAGEMENT PROGRAM (RIMP): (POC is Tom Kelley, IMWR-FMI, DSN
761-7308 or COM 703-681-7308, email: thomas.c.kelley@us.army.mil)
a.)The RIMP insurance rates will remain unchanged from FY11 rates until the
actuarial study is complete. At that time there may be adjustments to the rates listed
below:
RIMP FY 2012 INSURANCE RATES
Buildings
Per $100 value
0.17
Contents
Per $100 value
0.22
Vehicles
Per $100 value
0.40
Aircraft
Per $100 value
9.50
Fidelity Bond
Per employee
Class I
Class II
3.00
2.00
Per employee
1.60
Money & Securities
General Tort
Per employee
7.00
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FY12 PROGRAM OPERATING GUIDANCE
Vehicle Tort
Per vehicle
30.00
Family Child Care
Per provider
50.00
Aircraft Tort
2 seat
4 seat
Parachute Activities
Per activity
Cargo
Per $100 value
6,242.00
9,811.00
900.00
Unemployment Compensation Percentage of payroll
Workers’ Compensation
Per $100 payroll
U.S. and Puerto Rico
Overseas
0.25
0.45
2.00
0.80
RIMP insurance expenses must be properly distributed to the respective operational
locations.
b.) All losses for property claims will be subject to a $500 deductible, effective 01
October 2011. This change will be included in the next AR215-1 update. Future
deductible amounts will be included in the annual Program Operating Guidance.
c). RIMP provides a Review of Insured Exposures annually to each fund
manager/entity administrator for review and updating. The review is the basis for
claims payments and premium computation. Specific guidance for completion of the
review will be provided in conjunction with distribution of the annual packet.
3. AWARD LIMITATIONS: (POC is Linda Hayes, IMWR-HR-P, COM (703) 681-1522,
e-mail: linda.l.hayes22.naf@mail.mil.)
Office of Personnel Management and Office of Management and Budget (OPM/OBM)
memorandum dated 10 June 2011 and Office of the Under Secretary of Defense
memorandum dated 6 July 2011 published guidance of limitations on performance and
individual awards for all employees to no more than 1% of the aggregate salaries for
FY12.
4. EMPLOYEE BENEFITS: (POC is Ronald Courtney, IMWR-HRB, DSN 761-7260 or
COM (703) 681-7260, e-mail: Ronald.R.Courtney@us.army.mil.) or Robert Ramsey,
IMWR-HRB, DSN 761-5274 or COM (703) 681-5274, email:
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FY12 PROGRAM OPERATING GUIDANCE
Robert.Ramsey7@us.army.mil. NAF Employee Benefits may be accessed on the
World Wide Web at http://www.nafbenefits.com.
a. USA NAF RETIREMENT PLAN:
(1) The FY12 employer contribution to the Retirement Trust, currently 7% of
salary, is still pending completion of the FY10 actuarial valuation. The employee
contribution will remain at 2% of pensionable wage in accordance with the Retirement
Plan provisions. Newly hired regular employees will be automatically enrolled in the
NAF Employee Retirement Plan for their first six months of service. After completing six
months of service, those employees may exercise their option of remaining in the plan
or withdrawing. They will be required to elect withdrawal in writing on DA Form 3473.
Those who elect to withdraw may request a refund of their contributions with three
percent interest, only upon separation. The employer contribution will remain in the
Retirement Trust.
(2) VOLUNTARY EARLY RETIREMENT/DISCONTINUED SERVICE
RETIREMENT (VERA/DSR) FUNDING REQUIREMENTS: Installations and activities
having NAF employees who retire under VERA/DSR conditions will be required to make
a deposit to the Army NAF Retirement Fund for each eligible individual. The required
deposit, currently $92,000, will remain unchanged for FY12. The required funds will be
transferred from the employing fund, as appropriate, to the Retirement Fund by IMWRFM upon notification from IMWR-HRB that the individual's DSR/VERA retirement
transaction has been processed and is effective.
b. POST RETIREMENT MEDICAL (PRM): The NAF PRM liability will continue to
be funded by a 2.8 percent surcharge on total payroll, based on the FY 10 actuarial
valuation of the PRM Trust. Total payroll will be calculated as the sum of GLACs 601,
609, 617, and 621 for all employees in all categories. The payroll surcharge will be
collected monthly by NAF Financial Services, DFAS, and credited to the Army Medical
Life Fund (AMLF) for deposit to the PRM Trust.
c. 401(k) SAVINGS PLAN: There will be no change to the 0.1 percent surcharge on
covered payroll for FY12. The maximum employee deferral for calendar year 2011 will
be $16,500; $22,000 for participants who achieve age 50 in the calendar year. The
dollar limit is set by the Internal Revenue Service and is subject to change in calendar
year 2012. There is no change in the employer match. The over age 50 deferral
amount will not affect the employer match, since the match is limited to 3% of salary.
d. LIFE INSURANCE: The life insurance rates for FY12 will remain at 14 cents per
thousand dollars of basic life insurance coverage per pay period for both the employee
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Enclosure 5
FY12 PROGRAM OPERATING GUIDANCE
and employer. Premiums for optional coverage are paid wholly by the employee and
have no effect on employer contributions.
e. DOD NAF HEALTH BENEFIT PLAN (DODHBP): The DODHBP premiums will
remain at the current rate through the end of calendar year 2011. Premiums for
calendar year 2012 are still pending completion of underwriting analysis by the insurers.
Industry trends continue to indicate steadily increasing health care costs. Although our
health plans have had favorable experience over the past few years with premium
increases substantially below medical trend, there is no guarantee that will continue.
Additionally, it is unknown at this point what effect the pending Health Care Reform
legislation will have on the NAF Health Benefit Plan. For the purpose of budgeting this
expense, anticipate an increase of approximately 8 -12% over calendar 2011 rates for
the DODHBP. Rate increases for the Health Maintenance Organizations (HMOs),
where applicable, are anticipated to increase between 10 and 20%. The
employer/employee contribution ratio remains at 70/30 for both the DODHBP and the
HMOs, as well as for dental coverage. There are no negotiated union agreements in
effect that would effect this ratio. Future negotiated agreements for a different
employee/employer contribution ratio are prohibited. Premiums for the Stand Alone
Dental Plan are paid solely by the employee and have no effect on budgeting.
f. FLEXIBLE SPENDING ACCOUNTS (FSA): The Flexible Spending Account
Benefits Program, which was implemented in CY 2010, will continue in CY 2012.
Flexible Spending Accounts allow participating employees to set aside a portion of their
salary on a pre-tax basis, which will be deposited into FSA accounts for payment of
health care costs not covered by their health insurance plan or for costs associated with
dependent care. The cost to the employer will be $2.50 for each participant per pay
period. However, this cost will be offset by the pretax nature of the employee
contribution, because the employer will avoid the 7.65% FICA/Medicare employer wage
tax on the total amount of the pretax contribution. In most cases, this will result in a net
gain to the employer, as well as the employee.
5. PAYROLL SERVICE CHARGES: (POC is Julie May, NFS, DSN 829-3214 or
COM (903) 334-3214.) Payroll rates for FY12 are as follows:
Time & Attendance Submission
Computation of Manual Payment
Preparation of Corrected Form W-2
$2.00
$75.00
$50.00
6. MANAGEMENT INFORMATION SYSTEMS: (POC is Richard Dey, IMIM-S, Chief
EOB, IMCOM G6, (210) 424-8732, email: Richard.Dey@us.army.mil.)
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FY12 PROGRAM OPERATING GUIDANCE
a. Time, Labor Management System (TLMS): The annual maintenance costs will be
billed to IMCOM G-9 each quarter. The bill will be paid centrally by IMCOM G-9 initially;
then each garrison scheduled for renewal in that quarter, will receive an invoice for their
specific costs. Garrisons should budget an amount equal to the invoice they received in
FY11 for their maintenance costs. Clocks are not part of the centrally managed life
cycle and purchase is the responsibility of the garrison. Those garrisons choosing to
implement Version 550 of TLMS are responsible for the purchase of the SQL software
and user licenses. The annual maintenance fees for clocks are set by Ceridian (first
year is warranty). For specific information on your fees contact, Ms. Nena Albisu,
IMIM-S, COM (210) 424-8317 or e-mail: nena.albisu@us.army.mil.
b. Training: There will not be scheduled refresher/upgrade training for FMBS in
FY12. Should installations need training they must first coordinate with their respective
regional FMBS expert and if the need is not met, contact mike.kuiper@us.army.mil.
c. RecTrac: Version 10.1 is the standard for FY12. The IMIM-C Customer Support
Teams are available to train garrison personnel as needed. Contact Mr. Quinlan
Thigpen, IMIM-C, COM (210) 424-8268, e-mail: quinlan.thigpen@us.army.mil to
establish the training session.
d. GolfTrac: Version 10.1 is the standard for FY12. The IMIM-C Customer Support
Teams are available to train garrison personnel as needed. Contact Mr. Quinlan
Thigpen, IMIM-C, COM (210) 424-8268, e-mail: quinlan.thigpen@us.army.mil to
establish the training session.
e. Child and Youth Management Systems (CYMS): Version 10.1 is the standard.
The IMIM-S Customer Support Teams are available to train garrison personnel as
needed. Contact Ms. Nena Albisu, IMIM-S, COM (210) 424-8317, e-mail:
Nena.Albisu@us.army.mil to establish the training session.
f. Connectivity: The MIS systems rely on dedicated connectivity and Internet access.
Each garrison must coordinate with their respective Network Enterprise Technology
Command (NETCOM) to ensure that connectivity requirements are identified and
prioritized as part of the Garrison Program Evaluation Group (II PEG) submission.
g. Life Cycle/Upgrades: Upgrades not included with the MWR MIS sustainment
include Office Automation, E-mail, and Internet access. The central funding and fielding
operations only provides upgrades or life cycle of those items fielded to the installation
by IMCOM G-9 in support of the MWR MIS. The life cycle plan does not include any
Garrison purchased systems. Garrisons that plan to expand operations or add new
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Enclosure 5
FY12 PROGRAM OPERATING GUIDANCE
activities that will include a Point of Service or Check-in station for
RecTrac/GolfTrac/CYMS should contact the Point of Contact listed above. In
accordance with Command, Control, Communications, Computers, and Information
Management (C4IM) Services List lifecycle hardware replacement is a mission funded
requirement. Therefore, all NAFIs to whom this operating guidance is addressed are
responsible for funding life cycle hardware replacement either through MWR APF (UFM
process) or direct APF, as applicable. Each Garrison Information Services Officer
should coordinate with their Network Enterprise Center (NEC) to ensure that their
requirements are identified in the installation Information Technology consolidated buy
which happens twice a year. Additionally, funding of at least $2,500 per quarter, using
program code RI-MWR Information Technology Services for the ISO office, should be
established to support automation systems repair. The life cycle/upgrade
representative for Rectrac/Golftrac is Terrence.Chapman@us.army.mil. The life
cycle/upgrade representative for CYMS is nena.albisu@us.army.mil.
7. NONAPPROPRIATED FUND (NAF) INTEGRATED FINANCIAL MANAGEMENT
SYSTEM (NIFMS): (POC is Ben Sands, IMWR-FMC, COM (703) 681-7305/ DSN 7617305, e-mail: benjamin.f.sands@us.army.mil.)
Progress continues toward an enterprise suite of applications for administering NAF
processes. Focus in the near-to mid-term (3 years out) will be on implementing the
NAF Integrated Financial Management System (NIFMS). The Human Resources
components of the ERP will be implemented after the NIFMS is in place. Financing
plans for acquisition and installation are being developed as of this writing, and will be
presented to the MWR Board of Directors upon completion.
8. COMMERCIAL AUDIT COSTS: (POCs are John Habick, IMWR-IR, COM 703275-5205, e-mail: john.habick@us.army.mil and Ben Sands, IMWR-FM, COM 703-6817305 / DSN 761-7305, e-mail: benjamin.f.sands@us.army.mil.)
a. Financial statement audits of the IMCOM Regions and HQ IMCOM MWR funds
for the reporting period ending 30 September 2011 must support the Army's annual
MWR financial and personnel management report to Office of the Secretary of Defense
(OSD) per DoDI 1015.15. Objectives of the audits are to provide an audit opinion on
the consolidated IMCOM (Regions and HQ IMCOM) MWR NAF financial statements
(not at the Region’s Garrison or entity level) and to review the internal control structure
IAW the DoDI 1015.15, DoDI 7600.6 and AR 215-1, Chapter 18. Individual audits for
each region and IMCOM HQ will be performed and results reported in one report
showing a consolidated financial statement with one audit opinion for IMCOM MWR
6
Enclosure 5
FY12 PROGRAM OPERATING GUIDANCE
funds. Separate supplemental schedules will still be disclosed showing statements at
the regional and HQ levels.
b. Contract audit fees are fixed price at $530,672, which includes the IMCOM HQ
MWR Fund ($26,718) and the regional MWR funds in Europe ($83,845), Korea
($89,809), Pacific ($101,773), West ($75,087), Southeast ($79,052), and Northeast
($74,388). Travel costs are in addition to the fixed price audit fees and are considered a
variable contract cost. To achieve desired cost benefits and audit contract efficiencies,
IMCOM G-9 NAF Contracting is the contracting office for the consolidated (by IMCOM
region) worldwide contract for these financial audits. Individual Contracting Officer
Representatives have been appointed at each Region to administer their portion of the
contract.
c. The HQ IMCOM MWR Fund has initially funded the contract for the commercial
audits. However, each Region’s audit is a separate contract line item number (CLIN) in
the audit contract and all costs associated with a specific Region’s MWR Fund audit will
be charged to that Region’s CLIN, and paid from that Region’s account in the Army
Banking and Investment Fund (ABIF) to properly reflect the expense. Costs will be
reported in program code RP (Fund Administration); department GL (APF Support –
Normal Operations); GLAC 738 (Audit Expense).
9. ARMY SIMPLIFIED DIVIDEND (ASD) DISTRIBUTION COMPUTATION METHOD:
(POC is Barry Shapiro, IMWR-FMC, DSN 761-7311 or COM (703) 681-7311, e-mail:
Barry.Shapiro1@us.army.mil) or Paul Quintal, IMWR-FMC, DSN 761-7303 or COM
(703) 681-7307, email: paul.w.quintal@us.army.mil)
The monthly ASD calculation will be equal to the actual Class Six Direct Operating
Results and 80 percent of the telephone income plus 0.4 percent of the installation
Army and Air Force Exchange Service (AAFES) revenue at each garrison. AAFES
encourages consultations with their local general managers to assist in forecasts.
Lodging commissions generated through AAFES/Sprint/Army Lodging
telecommunications agreements will accrue to Army Lodging activities.
10. AMUSEMENT MACHINE OPERATIONS: (POC is Karen Strunk, IMWR-FMC,
COM (210) 808-0312, e-mail: karen.m.strunk@us.army.mil or Christine French, IMWRFMC, DSN 761-7298 or COM (703) 681-7298, e-mail: christine.french@us.army.mil.)
For budgeting purposes, do not use general ledger account (GLAC) 524 - ARM Profit
Distribution Income (slot machine revenue) to record income from ARMP supplied
7
Enclosure 5
FY12 PROGRAM OPERATING GUIDANCE
electronic amusement machines. Revenue from ARMP supplied amusement machines
is to be budgeted in GLAC 539 - Amusement Machine Income (Non-Concessionaire)
under the program code for the program that manages the activity. In cases where the
NAFI operates and receives revenue from both ARMP supplied machines and MWR
fund owned machines, both sources of revenue will be recorded in GLAC 539.
Subsidiary records for GLAC 539 will have to be maintained to track each income
source separately.
11. ARMY LEVEL REQUIREMENTS (ALR) MORALE, WELFARE, AND
RECREATION (MWR) UNIT FUND SUPPORT TO DEPLOYED ARMY TROOPS:
(POC is Paul Quintal, IMWR-FMC, COM (703) 681-7307/ DSN 761-7307, e-mail:
Paul.W.Quintal@us.army.mil or Roger Wilson, IMWR-FMC, COM (703) 681-7303/ DSN
761-7303, e-mail: roger.g.wilson1@us.army.mil.)
This program provides unit fund dividends for Active Duty, Reserve, and National Guard
soldiers deployed in support of Operation Enduring Freedom (OEF), Operation Iraq
Freedom (OIF) and Homeland Security. The full guidance, which may be found at:
http://www.armymwr.org should be reviewed for complete details on eligibility.
Program/Location/Department/General Ledger Account Code Guidance:
Program Code. The ALR MWR Unit Fund Support should be fully accounted for in the
Unit Activities Program, program code HD.
Location Code. Under the Unit Activities Program Code HD, each garrison should have
a locally assigned separate location code for all accounting entries for this dividend
program.
Department Code. All unit funds should use department code 5L (Special Soldier
Support Operations).
Income Account. Record all income in GLAC 809 (Army Morale, Welfare, and
Recreation Fund (AMWRF) Dividends).
Expense Account. Record all expenses in GLAC 697 (Dividend Expense).
Receivable Account. Record all receivables due from AMWRF for the ALR MWR Unit
Fund Support in GLAC 132 (Dividends Receivable).
8
Enclosure 5
FY12 PROGRAM OPERATING GUIDANCE
Payable Account. Record all advance payments from AMWRF (monies not yet
distributed to unit fund) in GLAC 206 (Dividends Payable).
Receipt of AMWRF Funding by Garrison – no prior advance payments by
garrison:
a. Upon notification of AMWRF distribution, credit GLAC 206 (Dividends Payable).
b. When funds are disbursed by garrison to unit funds, debit GLAC 206 (Dividends
Payable) and credit GLAC 809 (AMWRF Dividends); debit GLAC 697 (Dividend
Expense) with contra to Cash account.
c. The goal of the above accounting entries is to ensure the matching of ALR MWR
Unit Fund Support Income with the unit fund expenses so no distortion to garrison
income statements occurs through timing differences.
12. ARMY LEVEL REQUIREMENTS (ALR) SELF-SUFFICIENCY EXEMPTION (SSE)
PROGRAM: (POC is Paul Quintal, IMWR-FMC, COM (703) 681-7307, DSN 761-7307,
e-mail: Paul.W.Quintal@us.army.mil or Roger Wilson, IMWR-FMC, COM (703) 6817303/ DSN 761-7303, e-mail: roger.g.wilson1@us.army.mil.)
a. The ALR SSE program was initially approved by the MWR BOD Executive
Committee effective FY04. The IMCOM G-9 administers the program.
b. The ALR SSE SOP provides details for support to Army Branch Schoolhouses
(tenants on an installation), Reserve, Isolated, Military Assistance Advisory Groups,
Missions and Defense Attaché Offices.
c. The ALR SSE program has been limited to a 2 percent inflationary increase each
year for Scouts and Volunteer Reimbursements, and a set per capita amount for
Soldier/NCO of the Year (SOY), school activities, Reserve/Isolated Units and NAF Food
Program OCONUS. Funding levels for SOY and NAF Food Programs OCONUS, have
been reviewed by their respective program managers and funding is adequate for those
programs at this time.
d. The supporting documents for requesting ALR SSE funding will be available on
the Worldwide Web Army MWR Homepage at www.ArmyMWR.org under Programs,
Financial Management, Documents, Standing Operating Procedures, ALR SSE. The
documents include the Memorandum, Program Guidance, Standard Operating
Procedures and Excel spreadsheets.
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Enclosure 5
FY12 PROGRAM OPERATING GUIDANCE
13. FUNDING ISSUES: (POC is Karen Strunk, IMWR-FMC, COM (210) 808-0312, email: karen.m.strunk@us.army.mil or Christine French, IMWR-FMC, DSN 761-7298 or
COM (703) 681-7298, e-mail: christine.french@us.army.mil.)
a. General. APF support of NAFIs shall be planned, programmed, and budgeted in
accordance with Program and Budget Review Submission procedures in Volumes 2A
and 2B of DoD 7000.14-R, Financial Management Regulation. NAF support of NAFIs is
authorized by Title 10 U.S. Code, Section 2783, and directs 1) the Secretary of Defense
prescribe regulations governing the use of NAF and 2) subjects individuals who violate
or mismanage NAF funds as prescribe by OSD to the same penalties for violating and
mismanaging the use of APF. OSD implements the law through DODI 1015.15,
Establishment, Management, and Control of Nonappropriated Fund Instrumentalities
and Financial Management of Supporting Resources. The DODI establishes both APF
and NAF funding policy and guidelines (DODI 1015.15, Para 4 and enclosures 4 & 5).
Additional OSD policy and guidelines for the use of APF and NAF for NAF adjunct
operations to Permanent Change of Station (PCS), Temporary Duty (TDY) and military
treatment facility lodging programs are prescribed in DODI 1015.12, Lodging Program
Resource Management. All NAFIs shall maintain custody and control of its NAF
resources and administer APFs to carry out its purposes in accordance DoD guidance.
NAFs are designated for the collective benefit of authorized patrons and the purpose of
the NAFI and shall be administered only through the auspices of a NAFI. NAFs are
entitled to the same protection as funds of the U.S. Treasury. No individual, unit,
organization, installation, or commander has proprietary interest in NAFs or other NAFI
assets.
Per Title 10, U.S. Code, Section 2783, NAF personnel who violate regulations are
subject to the same penalties under Federal laws that govern the misuse of
appropriations by APF personnel. Violations by military personnel are punishable under
the Uniform Code of Military Justice
Law:
http://www.law.cornell.edu/uscode/html/uscode10/usc_sec_10_00002783----000-.html
DODIs:
http://www.dtic.mil/whs/directives/corres/pdf/101515p.pdf
http://www.dtic.mil/whs/directives/corres/pdf/101512p.pdf
b. Additional Guidance - Environmental Issues
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Enclosure 5
FY12 PROGRAM OPERATING GUIDANCE
AR 215-1, table D-1, paragraph 13h. Other Services. Cleanup of underground
storage tank leaks and environmental compliance and remediation are included as
those services normally associated with protecting the health and safety of participants
and employees. Appropriated funds are authorized for such services in all categories of
MWR programs to include Category B and C lodging programs. Nonappropriated funds
are not authorized for these purposes for military MWR programs (group 1). They are
authorized for other program groups outlined in AR215-1, chapter 3, only when APFs
are not available or sufficient and a certificate of nonavailability is obtained from the
responsible resource office.
Reference DODI 1015.12, Enclosure 4, Paragraph 4.6., Lodging Operations.
Appropriated funds are authorized for repair and clean up environmental compliance
regardless the funding source (TDY or PCS) for all Category A lodging programs.
c. Requirement that Non-federal entities pay in Advance. Most recent OMB A-11
Circular guidance prevents Army from using non-federal orders without an advance as a
budgetary resource. Recent review of this requirement defined non-federal as not
managed by the Federal Reserve. IMCOM and ASA-FM are in the process of seeking
a legislative change to the circular, however, if successful in this request it is likely that it
would be implemented until FY 13 at the earliest. For the time being, garrisons will not
budget for APF salary expense (GLACs 648, APF Foreign National Reimbursed Payroll,
and 649, APF US Reimbursed Payroll), or the corresponding MWR APF income, in their
NAF budgets for FY12. The APF dollars for APF salaries will not be included in the
central UFM MOA; those dollars will be sent directly through RM channels. In addition,
this guidance will require FMWR activities to pay in advance for any services they
purchase from the government, to include such things as PW services, telephones, etc.
IMCOM G-9 and G-8 are working together to develop processes to address this
change. Specific guidance will be provided as an addendum to this operating guidance.
14. NONAPPROPRIATED FUND MAJOR CONSTRUCTION (NAFMC) FINANCING:
(POC is Karen Strunk, IMWR-FMC, COM (210) 808-0312, e-mail:
karen.m.strunk@us.army.mil.)
At its 16 March 2011 meeting the MWR Board of Directors approved the following
actions be taken to meet the NAF Major Construction Financing Requirements:
a. A cash sweep based on the 30 September 2011 final financial statements for
IMCOM MWR entities will occur. All cash above 1:1 cash to debt ratio will be swept and
deposited into the IMCOM Construction Fund. It is projected that the actual sweep will
occur on or about 30 November 2011. As a result of this impending cash sweep all
11
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FY12 PROGRAM OPERATING GUIDANCE
IMCOM MWR regions and garrisons reporting directly to HQ, IMCOM should project
beginning cash equal to liabilities on the cash budgets.
b. As noted in paragraph 1c, all interest earned on IMCOM MWR entities will be
diverted to the IMCOM Construction Fund, effective 1 October 2011. Therefore IMCOM
MWR entities should not budget any interest earnings on ABIF accounts.
c. The implementation of a 3 percent capital reinvestment assessment (CRA)
applicable to all IMCOM MWR entities and AFRCs effective FY12. This CRA is
anticipated to continue in FY13 and be re-assessed in subsequent years based on
required capital reinvestment needs. Specific budgeting and reporting guidance is
provided in paragraph 14 below.
d. In general, NAFMC CAT C projects must project a 7% or better Internal Rate of
Return (IRR) and CAT B projects must project break even to be considered for
construction.
15. CAPITAL REINVESTMENT ASSESSMENT (CRA): (POC is Karen Strunk, IMWRFMC, COM (210) 808-0312, e-mail: karen.m.strunk@us.army.mil.)
As indicated in paragraph 14, the MWR Board of Directors approved implementation of
a CRA in FY12. The CRA will be assessed at 3 percent of adjusted revenue.
a. Recording the expense and liability:
(1) Adjusted revenue is computed by subtracting all the UFM income general
ledger account codes (GLAC) (GLACs 508, 526, 561, 562, 563, and 564) as well as
GLACs 543 (USDA Income), 807 (Contributions From Charitable Sources), and 809
(AMWRF Dividends) from total revenue.
(2) GLAC 834 - Capital Reinvestment Assessment is used to record the expense
assessment for capital reinvestment. This expense will be recorded in program
code RP at the garrison level for MWR.
(3) GLAC 238 - Surcharge Payable is to be used to record the liability for the
CRA.
b. Transfer of cash.
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FY12 PROGRAM OPERATING GUIDANCE
(1) Based on published financial statements, the IMCOM G-9 Financial
Management will calculate the CRA cash transfer required.
(2) Two months after the close of the fiscal month, cash equivalent to the
calculated CRA expense will be transferred by IMCOM G-9 to the IMCOM
Construction Fund.
16. NONAPPROPRIATED FUNDS (NAFs) USED TO SUPPORT APPROPRIATED
FUND (APF) FIXED ASSET REQUIREMENTS: (POC is Karen Strunk, IMWR-FMC,
COM (210) 808-0312, e-mail: karen.m.strunk@us.army.mil or Christine French, IMWRFMC, DSN 761-7298 or COM (703) 681-7298, e-mail: christine.french@us.army.mil.)
Report the NAF used in lieu of APF for MWR fund purchases that meet the NAF
capitalization criteria and when APFs are authorized for the purchase. This includes all
fixed asset purchases and capitalized items to include buildings, building improvements,
land improvements, furniture, fixtures and equipment, vehicles, and capitalized
maintenance and repair, which would qualify for APF funding.
a. Accounting Treatment: Use the following general ledger accounts (GLACs):
GENERAL LEDGER
ACCOUNT NUMBER
181
NAME OF ACCOUNT
DESCRIPTION
APF Authorized Fixed Assets
Use for the cost of all
fixed assets
purchased with NAF
but which are eligible
for APF funding.
Record the amount
of depreciation for
GLAC 181.
Record the
depreciation expense
for assets capitalized
in GLAC 181 for the
accounting period.
182
Accumulated Depreciation APF
Authorized Fixed Assets
860
APF Authorized Fixed Asset
Depreciation Expense
b. The correct department to use with GLAC 181 will be the one in which the asset
purchased is providing a benefit. The APF departments such as GL (APF Support Normal Operations), GF (APF Support - Expanded Operations), GH (APF Support 13
Enclosure 5
FY12 PROGRAM OPERATING GUIDANCE
Security), and GJ (APF Support - Emergency Essential Civilian) will not be used to
record the fixed asset's depreciation.
c. Other: Appendices D and E of AR 215-1 contain detailed information on
authorized funding sources.
17. CURRENT, NEW, REVISED AND RESCINDED PROGRAM, DEPARTMENT AND
GENERAL LEDGER ACCOUNT CODES (GLACs): (POC is Karen Strunk, IMWRFMC, COM (210) 808-0312, e-mail: karen.m.strunk@us.army.mil or Christine A.
French, IMWR-FMC, DSN 761-7298 or COM (703) 681-7298, e-mail:
christine.french@us.army.mil.)
a. All program codes, department codes, and GLAC codes in effect for FY12 are
listed in Encl 12. Note: These codes and standardized transaction codes for reporting
under RecTrac/Golftrac/CYMS are to ensure continuity and uniform reporting within
respective program areas throughout Army MWR and must be adhered to.
b. New/revised Program and Department Codes effective for FY12 are listed below:
Title
Golf Operations
Dept Code
40
To be used by
Golf programs only. See paragraph 27.
18. IMWRF AND LODGING FUND SERVICES AND OVERHEAD COST
ALLOCATIONS: (MWR NAFI POC is Karen Strunk, IMWR-FMC, COM (210) 8080312, e-mail: karen.m.strunk@us.army.mil or Christine French, IMWR-FMC, DSN 7617298 or COM (703) 681-7298, e-mail: christine.french@us.army.mil. ALF POC is
Sheryl Cleland IMWR-HP, COM (210) 808-0387, e-mail: Sheryl. Cleland@us.army.mil)
a. During FY 03 and FY 04, the Army Audit Agency conducted audits at selected
sites on the allocation methodologies used for reimbursements between Garrison
lodging and MWR activities for common support overhead. The reports indicate that in
several instances there was no review performed to determine if the allocations could
be supported by the level of service provided. In order to provide a better basis, the
allocation guidance separates those services which can be documented by service
provided versus those where a percentage allocation of total costs is applicable.
Identifiable service allocations will be charged to the applicable General Ledger Account
Code (GLAC) as identified in the following guidance.
14
Enclosure 5
FY12 PROGRAM OPERATING GUIDANCE
b. MOAs will be executed to define the specific services and overhead to be
provided between MWR and Lodging. No reimbursement is authorized for expenses
directly funded with APF, nor did can reimbursements plus funding received from other
sources for specific functions exceed the actual gross costs incurred by the program
providing the service. The methodology for allocating costs for these services and
overhead costs will be the result of business analysis for services which are authorized
and available to be provided from an alternate source, the guidance in these
instructions, and negotiations including the MWR manager and Lodging manager at the
Garrison. Managers may also seek input from personnel in the departments providing
support and services during the negotiation process. The negotiated agreement will be
signed by the Army Lodging Region Assistant Fund Manager for Korea and Europe
Regions and the Army Lodging Fund Manager for CONUS and Pacific Region
operations and the garrison MWR operating entity manager. A copy of the signed
agreement will be furnished to the servicing accounting office. Overhead cost
allocations based on estimated numbers of transactions and transaction costs will be
reviewed twice each fiscal year and reconciled to actual documented expenses
incurred, and, if necessary, adjusted to ensure that they are appropriate. The Army
Lodging Region Assistant Fund Manager for Korea and Europe Regions and the
Garrison Army Lodging Manager at CONUS and Pacific operations will request the
region Internal Review Offices to review MOAs and actual allocation of costs to ensure
appropriateness.
(1) Task/Service identifiable costs include:
(a) Accounting costs for those garrisons serviced by NAF Financial Services will
be billed directly and no reimbursement between lodging and MWR is applicable. For
those garrisons serviced by an accounting office which is within the MWR fund, the
accounting costs will be based on an average transaction count. In both instances, the
accounting costs will be expensed on the lodging activity income statement under
GLAC 685 (Central Accounting Office Expense).
(b) Civilian Personnel Office (CPO) costs will be allocated based on the actual
number of personnel transactions processed. CPO costs will be expensed to GLAC
682 (Civilian Personnel Services Expense).
(c) Contracting/Procurement costs. Reimbursement of contracting/procurement
costs is not authorized as all Army Lodging contracting/procurement support is centrally
executed and funded by the ALF.
(d) Other Services. Lodging may purchase services from MWR when a business
analysis determines MWR provides the best value to the lodging activity as compared to
15
Enclosure 5
FY12 PROGRAM OPERATING GUIDANCE
estimates from private providers or execution of the services in-house. Lodging may
provide services to MWR under the same conditions. The providing activity when
developing cost estimates should include direct and indirect costs. Direct costs would
include such items as gas for lawnmowers, in the case of landscaping services, or
utilities costs for warehouse/storage facilities. Indirect costs would include such items
as division chief and supporting staff salaries and benefits. In these instances, services
will be billed on a quarterly basis. Labor transfers may not be substituted for these
billings.
(2) Maintenance and Repair. Costs for maintenance and repair are categorized
as those associated with actual work performed; flat fee costs for providing “on call”
services or regularly scheduled maintenance.
(a) For actual work performed, costs will include labor and parts and be billed on
an individual basis. These costs will be recognized by the receiving program as GLACs
658 (Equipment Maintenance and Repair Expense); 659 (Vehicle Maintenance and
Repair Expense) or 657 (Facilities Maintenance and Repair Expense) for maintenance
and repair costs which do not meet the capitalization criteria as outlined in DOD
7000.14-R. For those costs meeting the capitalization criteria, the cost is to be
identified to the appropriate fixed asset category. The providing activity will recognize
the income as GLAC 501 (Service/Recreation Activity Income).
(b) Flat fee costs for providing the ability for “on call” emergency service
requirements will be based on the costs attributable to maintaining this effort. These
costs will be negotiated as an annual (fiscal year) contract and billed separately.
Repairs performed as a result of the call will be billed per sub-paragraph (2)(a) above.
The flat fee costs will be recognized by the receiving activity as GLAC 686 (Contractual
Services Expense). The providing activity will recognize the income as GLAC 501
(Service/Recreation Activity Income).
(c) Regularly scheduled maintenance such as grass cutting will be based on the
costs of providing the required level of service and will be negotiated on an annual
(fiscal year) basis. The MOA will describe the level and frequency of service. The costs
will be recognized by the receiving activity as GLAC 686 (Contractual Services
Expense). The providing activity will recognize the income as GLAC 501
(Service/Recreation Activity Income).
(3) Warehousing/Storage. Costs will be allocated based on square footage
allocated for storage. Square footage costs should be based on net costs of
warehousing operation attributable to the storage function only.
16
Enclosure 5
FY12 PROGRAM OPERATING GUIDANCE
(a) Costs for deliveries will be allocated based on level of delivery service
required as described in the MOA.
(b) Other functions performed by warehouse personnel such as supply
management will be clearly identified in the MOA.
(c) All costs associated with the warehousing/storage functions will be
recognized by the receiving activity as GLAC 686 (Contractual Services Expense). The
providing activity will recognize the income as GLAC 501 (Service/Recreation activity
Income).
(4) Marketing. Marketing costs will be based on costs for individual services
required; e.g., production of in room directories. Each service/deliverable will be clearly
identified in the MOA and priced separately. The receiving activity will recognize these
costs based on the product/service provided. The providing activity will recognize the
income as GLAC 501 (Service/Recreation Activity Income).
(5) Common support is authorized to be charged to lodging activities for the
following MWR management/centralized functions under program codes: RC – Director
MWR/Deputy Director MWR/Fund Custodian, RQ - Community Operations/Business
Programs, RI - MWR Information Technology Services and RF - Financial Management.
Allocated costs will be reported as an expense on the lodging activity income statement
under GLAC 688 (Common Service Fund Expense). The MWR activity will report the
income under GLAC 547 (Income from Allocation of Expenses) within the applicable
program code.
(a) Positions reimbursed will be consistent with the standard IMCOM Standard
Garrison Organization (IMCOMSGO). Expenses of the MWR administrative/overhead
programs will not duplicate authorized encumbered positions in the Army Lodging
staffing guide.
(b). Allocated costs will be reported as an expense on the lodging activity income
statement under GLAC 688 (Common Service Fund Expense). The MWR activity will
report the income under GLAC 547 (Income from Allocation of Expenses) within the
applicable program code.
(c) The DFMWR/Deputy DFMWR/Fund Custodian (program code RC) net costs
percentage allocation will be based on the number of departments and activities (as
defined on the IMCOMSGO) present at the garrison. The percentage allocation may
be adjusted for costs directly associated with a specific activity, e.g., upwards to include
costs solely attributable to attending a lodging conference.
17
Enclosure 5
FY12 PROGRAM OPERATING GUIDANCE
(d) The Community Operations/Business Programs Division (program code RQ)
costs will be based on the number of activities (as defined by the IMCOMSGO) present
at the garrison within the Community Operations/Business Programs Division. The
percentage allocation may be adjusted for costs directly associated with a specific
activity, e.g. downwards to exclude costs solely attributable to attending a bowling
conference.
(e) Percentage allocations to the lodging activity for program codes RC and RQ
may also be adjusted when an auditable demonstration of the Director MWR/Deputy
Director MWR or Business Operations Department Chief’s time associated with
management support to the lodging activity is documented.
(f) Allocations for program code RI - MWR Information Technology support will
be based primarily as a percentage of the number of lodging activity computers and
periphery equipment versus those in Morale, Welfare and Recreation activities. This
calculation will exclude the inventory of the centrally funded Army Lodging Property
Management System (ALPMS) software, equipment, service or interfaces.
(g) The allocation of costs for program code RF –Financial Management will be
based on time associated with command required financial management functions. In
addition lodging may negotiate other desired services. The MOA will separately identify
command required functions and the associated cost of these functions versus those
which are desired by lodging management.
19. FINANCIAL MANAGEMENT: (POC is Karen Strunk, IMWR-FMC, COM (210) 8080312, e-mail: karen.m.strunk@us.army.mil or Christine French, IMWR-FMC, DSN 7617298 or COM (703) 681-7298, e-mail: christine.french@us.army.mil.)
a. Program Code, RF- Financial Management is available for reporting financial
management activity that is a result of operating a garrison or Region MWR Financial
Management Division (FMD). This program code is also used to report expense and
revenue transactions that result from providing financial management support services
(operational activity) including services provided to other divisions of MWR and other
Nonappropriated Fund Instrumentalities (NAFIs). The overall majority of activity should
be reported in Department Codes GL - APF Support - Normal Operations, since most
functions of an FMD operation are authorized APF. In addition to the department code
above, there are department codes that are appropriate for reporting NAF financial
management administrative activity that is related to resale or NAF only operations (see
enclosure 7, Program code “RF” Financial Management).
18
Enclosure 5
FY12 PROGRAM OPERATING GUIDANCE
(1) Only transactions that are a result of conducting financial management functions
are to be reported under Program Code RF - Financial Management. For example, the
cost of checking, coordinating, and consolidating budgets, monitoring their execution,
etc.; managing APF and NAF Table of Distribution and Allowances (TDA) and
Personnel Requirements Document (PRD), internal control procedures; addressing
budget variances and preparing and conducting command review and analysis;
administering RIMP, debt collection, unit fund expenditures, membership data bases,
etc.
(2) Revenues to be reported in RF are only those which result from conducting
financial management functions. Some examples are providing financial management
services such as budgeting assistance, preparing financial reports and analysis, and
conducting debt service for other funds/NAFIs (Army Lodging, Supplemental Missions –
such as VETCOM, etc.). Recording of these revenues should be supported with an
MOA between MWR and the NAF requesting the support.
b. Program Code RP – Fund Administration. Revenue that is related to or
associated with a number of MWR programs and cannot be identified to individual
programs or that is not a direct result of financial management administration within the
MWR fund should be reported under Program Code, RP - Fund Administration. The
following are not to be recorded in Program Code RP:
(1) Concession income, whether from local or national contracts, is to be reported
under the program where the operation is located, using a department code that closely
describes the activity and a separate location code for the activity (front door facility
locations). For example, reporting concession food and beverage income from a
concessionaire-operated snack bar under the management of a community club is
reported under Program Code, KG - Community Club, in department 14 - Snack Bar,
using a separate location code to identify the contract operation.
(2) Also, individual AAFES contract income (excluding the Army Simplified Dividend
(ASD), which is reported under RP using GLAC 545 - AAFES Dividend Income) is to be
reported under the program where the contract operation is located in a department
code that closely describes the activity. Use GLAC 549- AAFES Other Income, to
record the income.
c. Capital Purchase and Minor Construction (CPMC) Quarterly Reporting for FY12.
(1) All MWR activities are required, at a total region or MACOM level, as applicable,
to report fixed asset and CPMC activity to IMCOM G-9 on a quarterly basis using the
19
Enclosure 5
FY12 PROGRAM OPERATING GUIDANCE
“Reconciliation of Fixed Assets and CPMC Reporting” form. Quarterly reconciliation is
due to IMCOM G-9 FMC no later than 30 days following the last day of the three month
period of the quarter (example: first quarter will be due on January 31). Reconciliation
form can be found under CPMC form under 02-04 at
http://76.227.221.171/financialmanagement/fm_guidance.aspx.
(2) The reporting of CPMC items is on a year-to-date basis. As such, quarterly
reporting of GLAC 181 assets being capitalized could change in a later quarter, if
USA/UFM MWR funding for the asset were received. If USA/UFM MWR funding were
received at a later date, the asset would be removed from the Balance Sheet and would
be reported on the Income and Expense Statement in the applicable APF department.
(3) Note the requirement of FM memo 07-02 for specific CPMC as pertains to the
purchase of fixed assets which are authorized APF support.
d. For FY12 Financial Management Program Budget Guidance for Program RF Financial Management see Enclosure 7.
20. IMCOM ACADEMY: (POC is Dr. Patricia Tucker, IMWR-WD, DSN 235-5880 or
COM (703) 275-5880, e-mail: Patricia.Tucker@us.army.mil or Pamela Jones, IMWRWD, DSN 235-5880 or COM (703) 275-5880, e-mail: Pamela.jones2@us.army.mil).
a. All costs associated with Army MWR, Army Lodging, and ACS employees
attending IMCOM Academy courses are borne by the IMCOM G-9 and the Army
Morale, Welfare, and Recreation Fund (AMWRF) (except where indicated in this budget
guidance, the IMCOM Academy on-line instructions, and Memorandums of Agreement
(MOAs)). Travel orders for both APF and NAF students are prepared in coordination
with the IMCOM Academy. IMCOM G-9 and JFTR Vol.2 policies regarding TDY travel
authorization will be followed. IMCOM G-9 policies will be followed regarding funding of
travel for contractor personnel. Where funding is authorized for contractor personnel,
travel is initially funded by the home installation/work site. Travel for local national
employees is also initially funded by the garrison. Where travel reimbursement is
authorized (for contractor and local national personnel) the garrison will be reimbursed
following completion of travel and submission of an invoice to the Academy. Specific
guidance on travel reservations and travel orders is contained in the IMCOM Academy
travel information at www.imcomacademy.com.
b. Employees of MWR activities from other services may attend IMCOM Academy
courses. Funding of tuition, travel and per diem is the responsibility of the individual’s
parent organization. Lodging is generally provided by contract and is included in the
20
Enclosure 5
FY12 PROGRAM OPERATING GUIDANCE
tuition fee for some courses. Most on-line training is at no cost but tuition is required for
a limited number of courses. For information concerning tuition, lodging, and course
availability contact the IMCOM Academy at 5285 Shawnee Road, Suite 200,
Alexandria, VA 22312; or call DSN 235-5880, Commercial (703) 275-5880.
c. Military, or civilians who do not fall into the categories described in 4a or 4b
above, may apply to attend courses on a space available basis. If the military or civilian
applicant is accepted for training, a tuition fee will be charged. Funding of tuition,
travel lodging, and per diem is the responsibility of the individual’s parent organization.
d. Costs associated with Army MWR NAF employees attending specific Civilian
Education System (CES) courses are centrally funded by TRADOC. Information on the
program and on registration is located at https://www.us.army.mil/suite/portal/index.jsp
21. BUSINESS PLANS: (POC is Edward Fowler, IMWR-FMA, COM (210) 424-8586,
email: ed.fowler@us.army.mil)
a. FY12 Business Plans will be submitted in the same format as in the past, or as
required by region guidance.
b. On-line business plan templates are being developed and will be piloted by Pacific
Region during FY11 for the FY12 budget plan. Additional information and guidance will
be provided as the pilot is conducted. Worldwide implementation will begin in FY12 with
FY13 budget cycle.
c. Business and Action plans for all business operations are addressed in paragraph
24b.
22. NONAPPROPRIATED FUND (NAF) MINOR CONSTRUCTION: (MWR POC is
Michael Cauthen, IMWR-FD, DSN 761-7490 or COM (703) 681-7490, e-mail:
Michael.Cauthen@us.army.mil)
All minor construction projects must be included in the Region approved budget
submitted to IMCOM G-9 prior to execution. Approval authority is delegated to the
Region Director for projects over $200K but less than $750K for the cost of construction
(design and FF&E costs are excluded). The IMWR-FD is required to report all minor
construction projects to OSD annually. To ensure visibility of how this authority is being
exercised, at the time of project approval, a copy of the DD Form 1391, Military
Construction Project Data, will be forwarded to the Commander, Family and Morale,
21
Enclosure 5
FY12 PROGRAM OPERATING GUIDANCE
Welfare and Recreation Command, ATTN: IMWR-FD or emailed to the POC mentioned
above. Projects budgeted at less than $750K that exceed that amount due to
subsequent foreign currency exchange fluctuations will not be considered a major
construction project, regardless of the final amount. If bids received cause the
construction cost to exceed $750K, the project shall be approved by USD (P&R) and
reported to Congress before being placed under contract. Construction cost is defined
as the project cost on the DD Form 1391 to include contingency and Supervision,
Inspection and Overhead (SIOH). All projects must meet energy conservation and
environmental requirements/clearances, applicable standard designs and professional
interior design support for fixtures, furniture and equipment. Garrisons needing technical
assistance in developing DD Form 1391s or project scopes of work and project
management support may request assistance through the Region to the MWR POC
above.
23. FUNDING FAMILY AND MWR FACILITY SUSTAINMENT, RESTORATION AND
MODERNIZATION (SRM) WITH NAF: (POC, Art Stafford, IMWR-FD, COM
(210) 424-8606, e-mail: arthur.stafford@us.army.mil)
The following is applicable to IMCOM MWR only:
a. Sustainment funds essential facility repairs and day-to-day maintenance
operations to keep the infrastructure in serviceable condition. Restoration and
Modernization (R&M) funds projects prioritized by HQDA to include transportation
infrastructure, community support, energy/utilities projects and other investment
categories as approved by the IMCOM CG in the FY11 R&M Execution Strategy.
b. Garrison APFs are the SRM Project funding source for Garrison FMWR Facilities
as stated in Table D-1, subparagraph j., AR 215-1. NAFs will not be used when APFs
are available. The dollar thresholds and the review/approval process contained in AR
420-1 “Army Facilities Management” for FMWR Facility SRM Projects remains the
same. Also, the certification signed by the responsible resource office that APFs are
not available is still required prior to the expenditure of NAF for garrison FMWR Facility
SRM Projects. Garrison DFMWR Point of Contact for FMWR Facility SRM/Construction
will maintain visibility and track all Garrison FMWR SRM Projects funded with NAF and
report these projects through their IMCOM Region D/FMWR Facility Coordinator to
IMWR-FD, ATTN: Facility SRM Program Manager. Report format will include project’s:
Work Order Request number (DA Form 4283); facility number and facility category
code; a brief description of the project; and dollar amount of project.
22
Enclosure 5
FY12 PROGRAM OPERATING GUIDANCE
c. Garrison DFMWR facility representatives will ensure that DPW updates their
projects within the IMCOM Project Prioritization System (PPS) reflecting the latest cost
estimates design status project coding. OSD has provided end of year funding the past
two fiscal years and projects that are updated in PPS have a better chance of being
funded.
d. More information concerning FMWR Facility SRM and energy/utilities can be
obtained by contacting Art Stafford at email: arthur.stafford@us.army.mil and at the
Army Knowledge Online web page: https://www.us.army.mil/suite/page/632135 HQ,
IMCOM G-9, Facilities SRM/Construction/Energy Community of Practice.
24. PROCUREMENT: (POC is Jennifer Sherman, IMWR-NC, DSN 420-0305 or COM
(210) 808-0305, e-mail: Jennifer.C.Sherman@us.army.mil)
a. Acquisition Planning: Acquisition planning must be a part of the CPMC and FY
budget process to ensure that the best overall value is obtained for the
NAFI. Acquisition planning requires market research, clear written objectives for a
procurement, and advanced planning by all personnel involved to fulfill the NAFI’s
needs in a timely manner at a reasonable cost. During this process the needs of the
requester should be developed in a manner that promotes competition and ensures that
the NAFI receives the best overall value, price and other factors considered. Requesting
activities should account for sufficient procurement lead-time so that the NAF
Contracting Office can meet their required delivery schedule. Depending on the dollar
amount of a requirement, contracting processes can take from 30 to 120 days or
more. Requesting activities should contact their servicing NAF Contracting Office earlyon concerning lead times and additional guidance on market research and acquisition
planning is detailed in Army Regulation 215-4 Nonappropriated Fund Contracting.
b. Payment: Prior to issuing an award, a clear pathway must be set for payment
and a purchase request with adequate funding must be submitted through the
appropriate approval process before the contracting office can solicit offers and
proposals. Once the contractor performs, the requesting activity must submit the
contractor’s invoice, along with a receiving report specifying the services received, to
the appropriate payment office. Contracts awarded using UFM or MWR USA processes
will use procurement policies and procedures set forth in AR 215-4.
c. Procurement Costs – applies to IMCOM MWR only: Costs related to services
provided by the Central Procurement Directorate of IMCOM G-9 are to be budgeted and
reported under Program Code RP (IMWRF Admin) using GLAC 684 (Central
Procurement Expense) at the region level. After the monthly calculation is posted on the
23
Enclosure 5
FY12 PROGRAM OPERATING GUIDANCE
Region statement, the accounting offices will automatically transfer the funds to IMCOM
MWR Fund. POC: Jerry Lea Franks, IMWR-FMC, (210) 808-0309 / DSN 420-0309,
email: (jerrylea.franks@us.army.mil).
25. IMCOM G-9 CONSOLIDATED ENTERPRISE BUYS – MANDATORY
PARTICIPATION: (Business Initiatives POC: Clotis Wafford, COM (210) 808-0365, email:clotis.m.wafford (NAF Contracting POC: Pamela Jones, COM (210) 808-0314, email: Pamela.Jayne.Jones@us.army.mil).
a. The following guidance is applicable to all Army Lodging, AFRC and IMCOM
Garrison MWR programs. The Consolidated/Enterprise Buy program requires
mandatory participation to support leveraging buying power to yield Army-wide cost
efficiencies through the standardization of products and the reduction of product pricing.
Purchases executed under the program are normally locally funded. Please note that
the guidance provided in this section does not apply to other standard products
initiatives/central contracts such as the Army Lodging amenities or bed and bath linen
contracts. Those agreements remain the sole authorized vehicle for the procurement of
those items.
b. The Consolidated/Enterprise Buys program is the only authorized method for the
procurement of the items listed in the procurement calendar
http://www.armymwr.org/programs/garrison_mwr_enterprise_buy/. Additional items
may be identified as a result of aggregating garrison CPMC or other requirements once
the FY12 budget process has concluded. Regions/Garrisons may also request
additional consolidated or enterprise buys by emailing Clotis Wafford at
clotis.m.wafford@us.army.mil. The request must contain the item’s description and the
proposed specifications.
c. IMCOM G-9 program managers have developed standard specifications for each
consolidated/enterprise buy item. These standards are provided in the Enterprise
/Consolidated Buy catalog found at
http://www.armymwr.org/programs/garrison_mwr_enterprise_buy/. Each item has been
assigned a United Nations Standard Product and Services Code (UNSPSC). This code
is located with their respective item standard specification. Requestors will ensure that
all Consolidated/Enterprise Buy purchase requests contain the appropriate UNSPSC.
The UNSPSC must be annotated on the main page (SNACS GLOBAL) in the primary
product/service code block and under the items page, product/service code block.
Documentation of the UNSPSC allows for accurate reporting of Consolidated/Enterprise
Buys.
24
Enclosure 5
FY12 PROGRAM OPERATING GUIDANCE
d. Any requests to procure items listed on
http://www.armymwr.org/programs/garrison_mwr_enterprise_buy/, must follow the
standard procedures for submitting an approved purchase request to their assigned
Regional NAF Contracting office. Requestors must adhere to the procurement timelines
as defined in the procurement calendar.
e. Exceptions for valid emergency procurements or requirements for
consolidated/enterprise buy items with specialized regional specifications (e.g. vehicles
in Japan, voltage requirements in Europe, etc.) shall be forwarded, with justification, to
Clotis Wafford at clotis.m.wafford@us.army.mil, for review and approval prior to
processing a purchase request. The appropriate IMCOM G-9 program manager is
responsible for approving or disapproving the request. Ms. Wafford will notify the
requestor of the IMCOM G-9 program manager’s decision. If approved, the requestor
must submit a purchase request, attaching the approval, to their Regional NAF
Contracting office for processing.
26. FAMILY AND MWR DELIVERY SYSTEM (FMWR-DS): (POC is Jean Neal,
IMWR-CR, Commercial 210-808-0203, e-mail: Jean.neal@us.army.mil.
a. FMWR-DS is a designed process to foster delivery of integrated, customer
focused programs geared to each Garrison’s unique needs. FMWR-DS supports the
Mission through identifying and leveraging resources enabling Garrisons to meet
customer needs, supporting the mission, and making performance management culture
work.
b. Each Garrison will establish a dedicated, non-facility based programming team.
The authorization and requirement for a core team of programmers was established by
NETCALL 2007-40. The core team is comprised of FMWR-DS programmers. The
team composition and numbers should be representative of the individual Garrison’s
functional programs. The number of recognized full-time recreation staff on this team is
based on the Army Community Recreation Baseline Standards. (A small garrison may
only be authorized one programmer.) Ad-hoc team members from other program
areas will be made available to support the FMWR-DS process.
c. The DFMWR has responsibility to establish, maintain and lead a non-facility
based programming team.
(1) The ad-hoc team may consist of personnel whose salaries are funded
through APF/UFM. However, these APF/UFM funded personnel are not authorized to
25
Enclosure 5
FY12 PROGRAM OPERATING GUIDANCE
directly support revenue producing (Category C) programs, facilities, or any resale
activity within Category A or B programs.
(2) Pure NAF ad-hoc team members may support revenue producing (Category
C) programs, facilities, or any resale activity. However, if this is a non Garrison-wide
event, their costs are to be charged directly to the supported Category C or resale
activity/department.
(3) Core team labor for directed FMWR-DS program/events that are garrisonwide; such as concerts, talent shows, road rally, etc., will be charged Program Code, JN
– Recreation Program Team. In addition, costs incurred for planning and developing
programs, but not implementing a program, will also be captured under the program
team code, JN.
(4) Garrison-wide Recreation Programs/Events - Revenue generated or
expenses (other than FMWR-DS team costs) incurred by conducting garrison-wide
FMWR-DS programs/events are to be charged to the garrison-wide recreation Program
Code, JQ – Garrison-wide Recreation Events.
(5) Where there are two or more MWR activities sponsoring a specific program
developed by a core team, the income and operating expenses are shared between the
MWR Activities. An example, Program JE (Outdoor Recreation Program General)
sponsoring a hiking trip and the Program KG (Community Club) provided a country style
barbecue and dance. Program KG would assume the cost and revenue from the food
and beverages served and Program JE would garner the income and cost for the other
portions of the program.
d. Supplemental Information:
(1) Programmer(s) will have the primary responsibility for planning of programs,
e.g., special events, classes, tournaments, field days, etc., and will identify and conduct
directed Family and MWR programs for the military community. FMWR-DS team will be
responsible for ascertaining market needs, developing the program to meet the
customers’ needs, preparing the cost analysis, pricing, promoting, determining the best
method to deliver the program(s) and conduct the program(s). Programmer(s) will also
register participants in RecTrac, collect feedback and evaluate customer satisfaction.
(2) APF support is not authorized for use in or to support resale and/or revenueproducing activities, regardless of the category or program. The DODI 1015.10 defines
resale as the “acquisition and resale of goods and services by MWR programs or
concessionaires.” The definition does not cover those activities that only charge
26
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nominal user fees or participate in minor incidental resale activities to recoup NAF
expenses.
27. COMMERCIAL SPONSORSHIP, ADVERTISING AND MARKETING: (POC is
Gabriele Drechsel, IMWR-MK, DSN 761-1622 or COM (703) 681-1622, e-mail:
Gabriele.Drechsel@us.army.mil.)
a. On the garrison, the Financial Management Division is the authorized office to
accept commercial sponsorship and advertising monies.
b. Expenses incurred to obtain commercial sponsorship (i.e., long distance calls,
postage, travel to meet with potential sponsors, etc.) are to be reported in Department
Code 9G under Program Code RU – Marketing. Once sponsorship funds are obtained
for a specific program/event, sponsorship funds equal to the total expenses incurred to
obtain the sponsorship will be recorded in Department Code 9G under Program Code
RU-Marketing. The remainder of the commercial sponsorship revenue for that specific
program/event will be recorded in the program code that actually carries out (executes)
the event/activity. Expenses incurred that are directly attributable to delivering the
sponsored event are not commercial sponsorship expenses and are to be reported
under the program that actually carries out (executes) the event/activity. Labor and
other expenses not directly related to obtaining commercial sponsorship (such as
training/professional development) are recorded in Department Code 9G under
Program Code RU – Marketing.
c. Commercial Advertising revenue generated by the marketing or advertising office
is to be reported in Department Code 9H (Advertising) under Program Code RU
(Marketing). Commercial Advertising revenue is any income generated by selling
advertising space in NAFI publications, media, or other venues, such as banners, signs,
etc., to include electronic formats, i.e., unofficial websites. If Advertising revenue is
generated for a specific activity, i.e., golf program, the revenue will be reported under
the activity's program code (i.e., LQ for Golf). Expenses incurred to obtain commercial
advertising are to be reported in Department Code 9H (Advertising) under Program
Code RU (Marketing). Once commercial advertising funds are obtained for a specific
program, advertising funds equal to the total expenses incurred to obtain the advertising
will be recorded in Department Code 9H under Program Code RU-Marketing. The
remainder of the commercial advertising revenue for that specfic program will be
recorded in the program code where the advertising is displayed.
d. In accordance with AR 215-1, Chapter 11, Section I, paragraph 11-4 and Section
II, paragraph 11-12, garrison sponsorship and advertising managers are to complete a
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separate annual revenue summary report for the fiscal year (with a November 30 due
date). Summary report includes the value of in-kind goods and services and expenses
on the sponsorship and advertising programs. The IMCOM G-9 Corporate Partnerships
Branch will provide the reporting templates and written guidance for these reports.
Garrison sponsorship and advertising managers should review monthly financial
statements for their programs to ensure the incomes and expenses are recorded IAW
matrix.
e. Program managers will include costs for marketing their programs in their
budget submission in preparation for marketing support cost allocation which will be
implemented in FY12. Supplemental guidance on the actual cost allocation process will
be issued at a later date.
Costs for marketing support—particularly printing and advertising expenses—will be
allocated to the program for which the costs were incurred. The benefits of cost
allocation for marketing support include: tracking the true costs of marketing support a
program incurs and more accurately reflecting the program’s full operational costs;
accurately measuring program marketing return on investment (ROI) which will help to
define efficient and effective marketing practices for programs; and program budgetary
responsibility for the costs of marketing support.
Program managers will budget for marketing support cost allocation for the following
GLACS as applicable:
GLAC 735 - Advertising
GLAC 665 - Printing
GLAC 669 - Door Prize and Promotion
GLAC 677 - Program and Brochure
GLAC 726 – Supplies
GLAC 671 – Awards/Trophies
GLAC 744 – General Entertainment
GLAC 745 – Special Events
GLAC 746 – Rental Expense
GLAC 747 – Flowers and Decorations
GLAC 748 – Official Hosting
GLAC 749 – Tableware, Kitchenware and Linens
28. BUSINESS PROGRAMS: (POC is Michael McCoy, IMWR-BO, (210) 808-0375,
e-mail: michael.patrick.mccoy@us.army.mil.)
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a. Family and MWR Club Strategy / Family and Morale, Welfare and Recreation
(MWR) – Delivery System (Family and MWR-DS) (POC is Glenn Pietras, IMWR-BO,
(210) 808-0364, e-mail: glenn.pietras@us.army.mil)
(1) The Family and MWR Club Strategy is a holistic approach to Family and
MWR program delivery and includes far more than the traditional idea of a military club.
The primary goal of the Strategy is to bring like-minded individuals together in a social
setting while providing an environment conducive to the growth of esprit de corps,
sense of community, and informal Soldier mentoring.
(2) Most Family MWR-DS events with entertainment will be designed to be self
funded through ticket fees, food and beverage sales, and/or sponsorship. Free entry
events should be limited to those where auxiliary sales can compensate for free entry
being charged. Events which will not generate revenue sufficient to offset entertainment
expenses will be specifically indentified in the Garrison Family and MWR annual
operating budget.
(3) Family and MWR-DS will result in non-facility based programming
opportunities. Revenue and expenses incurred by conducting Garrison-wide Family
and MWR-DS events are to be charged to the Program Code JQ (Garrison-wide
Recreation Events).
b. FMWR Business and Action Plan: (POC is Brad Puterbaugh, IMWR-BO, (210)
808-0368, e-mail: brad.puterbaugh@us.army.mil)
All business operations will develop and implement a business plan, which will include
an action plan, as an annual requirement. These business and actions plans must be
created and stored based on the template within the FMWR business plan development
website at http://businessplan.armymwr.com. This business plan must be complete,
support the needs in the local garrison market and specifically support budget
objectives.
c. Club, Food, Beverage, and Entertainment (CFBE) Operations (POC is Brad
Puterbaugh, IMWR-BO, (210) 808-0368, e-mail: brad.puterbaugh@us.army.mil)
(1) The goal for FY12 is to recapture the social benefit lost when business
operations became primarily focused on Net Income Before Depreciation (NIBD). The
goal is to touch Soldiers’ lives in positive ways; providing opportunities to reduce stress
and have fun. NIBD is merely a resource that must be managed well in order to
recapitalize facilities in order to continue providing social opportunities. As such,
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Enclosure 5
FY12 PROGRAM OPERATING GUIDANCE
Region Directors are responsible for setting the NIBD goals based on each Installation’s
specific circumstances and requirements.
(2) Historically, Army-wide the CFBE budget-versus-actual variances have
exceeded ten percent. In this regard, managers should conduct sufficient research and
planning to ensure budget projections are realistic and attainable.
(3) Operating managers should compare actual performance in key result areas
(revenue, labor, cost of goods sold, other operating expenses, and NIBD) against
budgeted goals, at least on a monthly basis. Significant variances will be investigated
and corrective actions be taken. It may be necessary to revise the budget due to
unforeseen circumstances; however, such action should only be taken when fully
warranted.
(4) When alcoholic beverage sales exceed 25 percent of snack bar sales, the
operation will set up and account for sales in the Bar Department 01. Components
include all associated costs, expenses, labor, equipment, and inventory.
(5) Garrisons will operate CFBE activities that represent leading commercial
industry trends by: (a) Properly positioning the business activity, (b) Creating new
business activity models through contracts with name brand restaurants (Public Private
Venture), licensing agreements or franchises, (c) Partnering with IMCOM G-9 Branded
Restaurant Operations, (d) Partnering with AAFES.
(6) It is essential that the correct program and location codes be used to account
for all revenue and expenses in each activity. Program Codes are to be used as
follows:
KE - Officers Club
KF - NCO Club
KG - Community Club
KL - Stand Alone Branded Restaurant Operation
LT - Freestanding Snack Bars
KM - Other CFBE activities; to include facilities used solely for bingo or catering
(7) Bingo is accounted for in department E1 under the appropriate program
location unless the facility is used solely for bingo; in which case it will have a program
code of KM.
(8) Locations with catering operations that contribute 25 percent or more of total
food or bar sales from any type of catering function and/or private parties must report
30
Enclosure 5
FY12 PROGRAM OPERATING GUIDANCE
catering income and expenses separately in Department Code 03 for Private Party Bar
and Department Code 13 for Private Party Food.
d. IMCOM G-9 Branded Restaurant Operations: (POC is Brad Puterbaugh,
IMWR-BO, (210) 808-0368, e-mail: brad.puterbaugh@us.army.mil)
Program code KL (Stand Alone Branded Restaurant Operation) will be used for all
stand-alone IMCOM G-9 Branded Restaurant Operations whose financial activities are
not located in or reported as a sub-activity of another IMCOM G-9 program. All
Branded Restaurant Operations, to include stand-alone (KL) and those reported under
another Program code (i.e. Strike Zone in a bowling center) will use Department Code
26 for food and beverage sales. When alcoholic beverage sales exceed 25% of sales
the operation will set up and account for those sales in Department 25. Use of
Department Codes 25 and 26 is restricted to IMCOM G-9 franchised Branded
Restaurant Operations. Department Code F2 (Miscellaneous Sales) will be used to
record revenue from Branded Restaurant Operations' promotional items; such; as, Tshirts, caps and mugs.
e. Golf (POC is Michael McCoy, IMWR-BO, (210) 808-0375, e-mail:
michael.patrick.mccoy@us.army.mil.)
(1) Participation is a key indicator in identifying if the golf activity is meeting the
demands of their customers in the delivery of products and services. The actual
participation or “starts” are reported against the activities’ capacity. The capacity is
based on the size of the operation (number of holes) and the number of open days.
Activities shall identify their participation benchmark as part of their annual business
plan. 70% is the suggested appropriate benchmark for all Golf Program activities.
Performance against targeted benchmarks will be reported annually in conjunction with
the Regions to IMCOM G-9. Consolidated Region submissions shall be provided to the
above POC no later than 30 days after the conclusion of the fiscal year. The annual
report is listed within the current IMCOM Campaign Plan, reports appendix. For the
format for Golf Rounds Report, Click Here.
(2) For FY12, when calculating rounds-played, count all 18-hole, 9-hole, and
twilight rounds as starts without converting to 18-hole equivalents. The total “starts” will
be used for actual rounds played.
(3) When selling a gift certificate, record the sale by crediting GLAC 267 –
(Miscellaneous Other Unearned Income) and debiting the appropriate offsetting tender
type GLAC. When the certificate is redeemed, record the sale by debiting 267 and
crediting the appropriate sales GLAC (GLAC 301 - 306).
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Enclosure 5
FY12 PROGRAM OPERATING GUIDANCE
(4) Multi-play cards afford the customer another option between paying daily
fees and purchasing an Annual Green Fee. In establishing the “punch cards”,
recommend a discount not exceed 15% from the average daily fee to be used with a
maximum of 10 rounds per card. When issuing a punch/multi-play card, record the sale
by crediting GLAC 267 (Miscellaneous Other Unearned Income) and debiting the
appropriate offsetting tender type GLAC. When the punch card is redeemed, record the
sale by debiting 267 and crediting 507 (Guaranteed Participation Income). Note: The
maximum time for a patron to redeem a punch/multi-play card is 12 months from the
date of issue. For extenuating circumstances, such as deployment, an unredeemed
portion may be refunded at the discretion of management. Report unredeemed
punch/multi-play card revenue using GLAC 599 (Miscellaneous Other Operating
Income).
(5) Advanced Green Fees (AGF) allows the customer the opportunity to save
money on green fees by paying for the year up front. It is up to the customer to decide
if it is advantageous to pay the annual fee or choose other options. Each Garrison is to
follow the newly established minimum fee schedule listed in the Operating Guidance
published by IMCOM G-9, unless an exception was approved by IMCOM G-9.
Each year, during the development of the Business Plan, fees are to be reviewed in
terms of current expenses and income requirements. AGF and punch card fees/rates
will be tied to the daily fee structure. There must be a defined period of time that
applies to annual fees. This period will be the same each year. The fiscal year, or the
golf season (1 April-31 March) for those with a winter season, is the recommended AGF
period. Annual green fees will be pro-rated for players initiating AGF payment during
the period. Thereafter, full payment is necessary regardless of when the player actually
chooses to renew their AGF.
When advanced green fees are sold, they are to be amortized over the entire period of
the advanced green fee. For example, an annual fee purchased in October for a fiscal
period, would be amortized equally over the remaining fiscal year. Garrisons that have
an unusually abbreviated golf season may amortize equally over the term of the courses
expected opening period. When choosing the amortization period for annual fee
income, management should keep in mind that the annual fee income is to coincide with
or match expenses incurred for maintaining the course. For annual fees, record the
sale by crediting GLAC 262 (Dues and Assessments Advance Payments), and amortize
the GLAC 509 (Dues and Assessments Income) monthly, or as appropriate, when
received.
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(6) The department codes used by all golf operations can be found in Enclosure
7 FY12 NAF Program Budget Guidance (Matrices). The following department codes
will be used by all golf operations:
Department Code 41-Greens Operations. Ensure green fees are reported in the
appropriate GLAC corresponding to the type round played as specified below. Include
course maintenance expenses that may have been previously reported using
Department Code 88 – Property Operation Maintenance and Energy.
Use GLAC 532 – Driving Range Income, in this department to report driving range
income, and GLAC 533 – Golf Cars/Carts Income, to report income from golf car/cart
rentals.
New for FY12, Department Code 40-Golf Operations. Use for golf operations staff labor
and expenses (starters, marshals, cart attendants, etc.) that occur outside on the actual
golf playing operations of the course.
Department Code 14 - Snack Bar. When there is snack bar activity.
Department Code 39 – Pro-Shop. When pro-shop activity exists.
Department Code G1 – Administration. Report program management and
administrative operations in DC G1. For all other golf operations, use above
department codes that are applicable.
(7) General Ledger Account Codes (GLAC) Income Accounts:
GLAC 501 - Service/Recreation Activity Income is among the most commonly used for
golf. There are other specific income GLACs that are available for use under the golf
program such as:
 504 – Rental and Usage Income,
 507 – Guaranteed Participation income (for reporting multiple play-card income),
509 – Dues and Assessments Income (for advanced fees),
 531 – Greens Fee Income,
 532 – Driving Range Income,
 533 – Golf Cars/Carts Income,
 534 – Instruction Fee Income.
 599 – Miscellaneous Other Operating Income (should only be used when none of
the other 500 series GLAC are appropriate to use).
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Enclosure 5
FY12 PROGRAM OPERATING GUIDANCE
GLAC 502 – Concessionaire Commission Income is used for recording all income and
fees including food, beverage, merchandise, vending and/or amusement machine
income from a concession agreement. When the concessionaire machines are located
in the snack bar, use this GLAC under Department Code, 14 – Snack Bar; if located in
the Pro Shop for example; report the income in Department Code 39 – Sports Specialty
Pro Shop Operations.
Tournament Income or other golf related events are to be reported in Department Code
41, Greens Operations 531 – Greens Fee Income.
All food and beverage sales within the Golf Program shall be accounted for under an
appropriate food and/or bar department code, e.g., 01, 03, 04, 11, 12, 13, 14, 16, 25, or
26. Do not report food or beverage sales using GLAC 503, or in Department Code 5G –
Special Events.
(8) Expenses:
Labor should be charged to the department code designated as the employees primary
work location. In instances where employees work in multiple departments, use
reasonable judgment to appropriately prorate the labor to department codes that reflect
where the work actually took place. In the case where an employee works 20 percent
or less of his/her total hours in several different departments, the employee’s labor cost
is not required to be prorated among the different departments. Depreciation Expense
is to be reported in the department where the asset is used; e.g., depreciation expenses
of MWR fund owned golf cars/carts are recorded under the golf program, in Department
Code 43 – Golf Cars/Carts.
Other Operating Expenses, such as materials and supply expenses should be recorded
in department codes that appropriately reflect where the materials and supplies are
used. If supplies are purchased by a department then used by several operating
departments, prorate the costs among the appropriate department codes. The intent of
this is to assist and support management decision making.
For FY12, in order to more closely align income and associated expenses related to
rounds of golf, golf course maintenance labor and expenses related to maintaining the
playing surface (formerly reported in Department Code 88 (Property Operations and
Maintenance)) will be reported in Department Code 41 (Greens Operations). This
change aligns guidance with that for golf courses reporting less than 20,000 rounds
annually. Expenses associated with building maintenance, etc., will continue to be
reported in Department Code 88.
34
Enclosure 5
FY12 PROGRAM OPERATING GUIDANCE
Location codes will not be used as an administrative accounting mechanism because
this distorts the proper accounting of revenue and expenses.
(9) Enterprise Buys: Golf Enterprise Buys will continue to gain momentum in
FY12. A PAT Team convened in Spring 2011 evaluated all possible venues to expand
the program. In addition, the team outlined life spans of selected golf course and
driving range supplies to ensure replenishment of the items and provide consistency
across the Army. Expansion of centralized buys will continue each year within both the
retail merchandise and golf course supply items.
(10) Garrisons paying for their water need to check their water bills to confirm
they are only paying for the actual water and not the additional fees associated in
providing the water. Those additional fees are the responsibility of the DPW. Please
refer to AR215-1, Table D-1, Funding Authorizations, Footnote #10.
(11) For Golftrac Transaction/Billing Codes, Click Here
f. Bowling (POC is Ms. Wanda Arthur, IMWR-BO, DSN 761-5202 or COM (703)
681-5202, e-mail: Wanda.Arthur@us.army.mil.)
(1) Participation is a key indicator in measuring if the Bowling Program activity is
delivering the products and services to meet the customer demand. Activities shall
identify their participation benchmark as part of their annual business plan performance
against targeted benchmarks will be reported annually in conjunction with the Regions
to IMCOM G-9. Consolidated Region submissions shall be provided to the above POC
no later than 30 days after the conclusion of the fiscal year. The annual report is listed
within the current IMCOM Campaign Plan, reports appendix. For the format for this
reporting Bowling Lineage Report, Click Here.
(2) When issuing a gift certificate, record the sales by crediting GLAC 267
(Miscellaneous Other Unearned Income) and debiting the appropriate offsetting GLAC.
When the certificate is redeemed, record the transaction by debiting GLAC 267 and
crediting the appropriate GLAC (generally GLAC 301 or GLAC 535/536).
(3) Labor should be charged to the department code where the work was
actually performed. In instances where employees work in multiple departments, use
reasonable judgment to appropriately prorate the labor to department codes that reflect
where the work actually took place. For example, when the same individual who
collects money for the pro shop sales (39), lane fees (45), also works in the snack bar
(14), their labor hours must be prorated to the appropriate department code based on
the number of hours actually worked. This is necessary to accurately evaluate the
35
Enclosure 5
FY12 PROGRAM OPERATING GUIDANCE
financial activity of different operating departments within the bowling program. In the
case where an employee works 20 percent or less of his/her total hours in several
different departments, the employee’s labor cost is not required to be prorated among
the different departments. It may be reported in total in Department Code G1 –
Administration. Management and administrative employees should report their labor
and associated costs in department codes GL – APF Support-Normal Operations for
Bowling Program Code KA, except NAF costs associated with resale that are to be
reported in G1-Administration. Bowling program code LE administrative and
management employees must be reported in department code G1, except when the
>16 lane bowling program is located at a remote and isolated site (see AR 215-1, Table
5-2), in which case, department code GL-APF Support-Normal Operations is more
appropriate.
(4) Report depreciation expense for assets in an appropriate department code
that reflects where the asset is used rather than reporting it all in department code G1.
For example, the depreciation expense of bowling lane-dressing equipment is recorded
in Department Code 88 – Property Operations Maintenance and Energy.
(5) Other Operating Expenses, such as materials and supply expenses should
be recorded in department codes that appropriately reflect where the materials and
supplies are used. If supplies are purchased by a department then used by several
operating departments, prorate the costs among the appropriate department codes.
The intent of this is to assist with management decision making.
(6) The cost of resurfacing bowling lanes is normally amortized over 24 months.
If it is more realistic to amortize the resurfacing expense for less than 24 months, the
expected life of resurfacing may be amortized over fewer months. The amortization
period, however, may not exceed 24 months. To report lane-resurfacing transactions,
use GLAC 154 – Prepaid Maintenance and Repair, to record the full amount paid in
advance. The monthly expense amortized is reported in GLAC 658 – Equipment
Maintenance and Repair Expense. Consult DFAS 37-1, Chapter 32 GLAC 154 and 658
nomenclature for recording details and normal contra GLAC that are to be used.
(7) GLAC 503, Special Events Income is not to be used to report party or
tournament income. Parties usually consist of food & beverage, lineage games
bowled), rentals, accessories sales, etc. Party contracts in bowling should be broken
down and recorded in the correct reporting departments and GLACs.
(8) Concessionaire Commission Income is used for recording all income and
fees including food, beverage, merchandise, or other income from a concession
36
Enclosure 5
FY12 PROGRAM OPERATING GUIDANCE
agreement. If a concessionaire operates a food and/or bar operation, use GLAC 502 in
the appropriate Food and Beverage Department.
(9) For RecTrac Bowling Transaction/Billing Codes, Click Here.
(10) Location codes will not be used as an administrative accounting
mechanism; such use distorts the proper accounting of revenue and expenses.
(11) The Bowling Program will participate in the Enterprise Buy Program. The
products will be centrally procured against submitted purchase request, versus
purchased using government purchase card. Bowling pins will be procured through the
Enterprise Buy Program. Additional items may be identified based on aggregate
requirements presented as part of the budget process.
g. Tip Allocation: (POC is Bryan Hartsell, IMWR-FMC, (210) 808-0308, e-mail:
bryan.hartsell@us.army.mil)
The Tax Equity and Fiscal Responsibility Act of 1982, Public Law 97-248, requires
"large" food and beverage establishments, in the 50 States and District of Columbia, to
record and report to the IRS detailed information related to sales and tips on IRS Form
8027, Employer’s Annual Information Return of Tip Income and Allocated Tips. Most
military installations are considered large as the determination is based on an average
of more than 80 paid work hours per business day in all food and beverage operations.
(1) All tip collecting food and beverage activities must track sales and tips on a
daily basis and record information for use in the IRS Form 8027.
(2) All locations considered exempt based on non-collection, or minimal volume
(less than 2%), of tips should validate that claim on a quarterly basis to ensure
continued compliance with the law.
h. Recycling: (POC is EunSuk Park, IMWR-BO, (210) 808-0367, e-mail:
EunSuk.Park@us.army.mil)
For IMCOM MWR only the use of GLAC 538, Recyclable Material Income
(Grant/Distribution) and GLAC 540, Recyclable Material Income, will be limited for use
under Program Code TT- Recycling.
i. Business Revitalization Program (BRP): (POC is Glenn Pietras, IMWR-BO,
(210) 808-0364, e-mail: glenn.pietras@us.army.mil)
37
Enclosure 5
FY12 PROGRAM OPERATING GUIDANCE
(1) The BRP applies a systematic approach to ensure struggling operations
increase programming and revenue in order to become viable. Operations are placed
in the BRP when annual results have a budget variance and falls within certain criteria
as follows:
(a) Operations having variances of 3 or more of the 5 key measures (as outlined
in paragraph 3, below) will be placed on a quarterly Trends Improvement Report (TIR)
for Region review. The TIR will be a leading indicator report for operations that are on a
downward trend from their budgets and indicating the operation may soon meet the
criteria for inclusion in the BRP. This is a region report used to identify operations that
may need increased focus and regional staff assistance.
For operations placed on the TIR, the Garrison DFMWR will develop and submit a
Review and Analysis (R&A) Improvement Plan addressing those measures. The R&A
Improvement Plan spreadsheet is located on the MWR Business Plan Development
Website http://www.businessplan.armymwr.com/. The Garrison DFMWR will utilize
these spreadsheets and upload in their supporting documents on the website with their
business plans for Region review and action. Garrison DFMWR will submit quarterly
updates to their Region until the facility improves and is removed from the TIR or is
placed on BRP list.
(b) Operations having variances of 3 or more of the 5 key measures and one of
the measurements out of tolerance is the NIBD percentage would be placed on the BRP
list; scheduled for a centrally funded Mystery Shoppers visit and a value enhancement
team (VET) visit (concentrating on the facilities considered to be in the most need of
assistance).
For operations placed on the BRP list the Garrison DFMWR will develop and submit an
Improvement Action Plan addressing those measures. The action plan will be in
addition to their overall Strategic Business Plan on the MWR Business Plan
Development Website http://www.businessplan.armymwr.com/. The spreadsheet for
the BRP Action Plan is located on the website. The Garrison DFMWR will utilize these
spreadsheets and upload in their supporting documents with their business plans. The
Garrison Commander will submit their approved plan to the Region for review and
approval. The Region Director will approve the plans and submit a consolidated
approval memorandum to IMCOM G-9 for validation. The Garrison DFMWR will submit
semiannual updates to their Region until the facility is officially removed from the BRP
list. Semiannual updates will be approved by the Garrison Commander. Regions are
responsible to review, monitor and provide assistance continually to Garrison operations
in the BRP.
(2) BRP key measures follow:
38
Enclosure 5
FY12 PROGRAM OPERATING GUIDANCE
(a) Measure #1, Net Revenue: Actual Net Revenue dollars vs. approved
budgeted Net Revenue dollars. If the actual dollars are below the budgeted
dollars, by more than 15%, the Garrison DFMWR will investigate and provide
written results/explanation for the variance and the action the Garrison is taking
to resolve the variance with a time line for implementation. (Formula: actual
dollars minus budgeted dollars = dollar variance divided by budgeted dollar =
variance %)
(b) Measure #2, Cost of Goods Sold (COGS): Actual % vs. approved
budgeted %. If the actual COGS % is plus or minus the budgeted COGS %, by
more than 5 percentage points, the Garrison DFMWR will investigate and
provide written results/explanation for the variance and the action the Garrison is
taking to resolve the variance with the time line for implementation. (Formula:
actual % minus budgeted % = variance %)
(c) Measure #3, Labor: Actual % vs. approved budgeted %. If the actual
labor % is above the budgeted labor % by more than 5 percentage points, the
Garrison DFMWR will investigate and provide written results/explanation for the
variance and the action the Garrison is taking to resolve the variance with the
time line for implementation. (Formula: actual % minus budgeted % = variance %)
(d) Measure #4, Other Operating Expenses (OOE): Actual % vs. approved
budgeted %. If the actual OOE % is above the budgeted OOE % by more than 5
percentage points, the Garrison DFMWR will investigate and provide written
results/explanation for the variance and the action the Garrison is taking to resolve the
variance with the time line for implementation. (Formula: actual % minus budgeted % =
variance %)
(e) Measure #5, Net Income Before Depreciation (NIBD): Actual NIBD % vs.
approved budgeted NIBD %. If the actual NIBD % is below the budgeted NIBD
% by more than 10 percentage points, the Garrison DFMWR will investigate and
provide written results/explanation for the variance and the action the Garrison is taking
to resolve variance with the time line for implementation. (Formula: actual %
minus budgeted % = variance %)
(3) Publication of the results will be in the first quarter of the following fiscal year.
Operations will remain in the program for the remainder of the fiscal year. At the end of
this duration, each operation will be reviewed. If operations no longer meet the BRP
placement criteria the operation will be removed with IMCOM G-9 approval. Otherwise,
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the operations will remain in the program until they no longer meet the BRP placement
criteria.
Cycle
FY12
FY13
FY14
Fiscal Year Reviewed
FY11
FY12
FY13
Publication Date
NLT 31 Dec 2011
NLT 31 Dec 2012
NLT 31 Dec 2013
End of Program
30 Sep 2012
30 Sep 2013
30 Sep 2014
(4) New businesses or those re-opening after major construction are exempted
from the program for one fiscal year following the official opening/re-opening date. The
sole purpose of this exemption is to allow the operation to recoup reasonable losses
associated with opening a new business.
(5) A facility that is closed and then re-opened under a new name, program
code or location code, but did not undergo any renovation or major construction, is not
considered a new operation under this program guidance.
29. LIBRARY AND GENERAL LIBRARY INFORMATION SYSTEM (GLIS): (POC is
Barbara Christine, IMWR-CRL, DSN 761-7208 or COM (703) 681-7208, email:
Barbara.Christine@us.army.mil)
a. Libraries are Category A activities which support readiness and the military
mission; professional military and technical education and training, personal and
technical skill development of members of the Army community; quality of life at home,
when deployed or assigned to remote locations; voluntary education, lifelong learning;
family support; transition and career assistance; relocation assistance; and leisure
needs of the military community. Category A activities should be supported primarily
with APF, through the UFM process, with the use of NAF limited to specific instances
where APF support is prohibited by law or where the use of NAF is essential for the
operation of the facility or program.
b. On post libraries operate using the General Library Information System (GLIS)
which facilitates automated services including book loans/returns, book reserves, and
access to a variety of electronic databases supporting research, life-long learning,
do-it-yourself projects, and child education geared to elementary and secondary school
curriculums. Outreach services are provided through partnerships with other MWR
activities, and for Families in outlying communities, through GLIS Web-based services
available over the “My Library” operation on Army Knowledge Online.
c. In addition to Family outreach and on post library support, the Army’s GLIS
program also offers virtual library services to expeditionary forces. These services
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include the ability to borrow material from GLIS libraries and to access full text
magazines and newspapers, eBooks, downloadable audio books, practice test for
college entrance exams and ASVAB, automotive repair manuals and college research
material for classes, exams, and research papers.
30. SPORTS, FITNESS, AND AQUATICS: (POC is Darrell Manuel, IMWR-CR, or
COM (210) 808-0191, email: darrell.manuel@us.army.mil.)
Physical fitness, Soldier/Unit Sports and Aquatics are Category A programs and are
funded primarily with APF, with the use of NAF limited to specific instances where APF
support is prohibited by law or where the use of NAF is essential for the operation of a
facility or program. Programs are structured to maximize Soldier physical readiness,
improve mental well-being and overall fitness. Garrisons should ensure sports; fitness
and aquatics activities are recorded in the correct program codes IAW with the program
codes changes made in FY10:
a. Program Code HB was renamed “Physical Fitness Facilities” in FY10 and is used
to report activities within dedicated facilities designed, equipped, and staffed to support
Soldier fitness (directed or self-directed).
b. Program Code HJ was established to report support provided to Soldier water
survival and physical readiness training (CAT A). Aquatics Training enhances Soldier
physical readiness and improves swimming ability and confidence. Program Code JF
will continue to be used for reporting Recreational Swimming Pools and swimming
activities. Recreation Swimming Pools/Activities are Category B programs and should
receive substantial amounts of APF support. Water parks, spray parks, etc. are
Program Code LA, Aquatic Center, Category C activities.
c. Program Code: HH Sports/Athletics (directed and self-directed) is a Category A
program providing opportunities for Soldier/Unit intramural athletics.
d. Program Code: JA Sports (above intramural level) is for Category B sports
activities (e.g. Varsity Sports Team, Post Team, Army Ten Miler Team, etc) which are
athletics above unit-level Sports Program.
31. CONSOLIDATED FITNESS EQUIPMENT PROCUREMENT: (POC is Marlon
Martin, IMWR-CR, DSN 761-1544 or COM (703) 681-1544, e-mail:
marlon.martin@us.army.mil
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a. IMCOM G-9 has negotiated NAF contracts for specific cardiovascular and
strength equipment. These centralized contracts provide additional volume price
reductions and stipulated service delivery efficiencies over and above those available to
individual garrisons ordering equipment independently. Blanket Purchase Agreements
(BPAs) are available for garrison/regional use for a number of required items not
covered under the central contracts for equipment required by the MWR Baseline
standards.
b. The following guidance is applicable to those garrisons/regions within the IMCOM
structure.
c. Centralized management and standardization of purchases and service delivery
methodology are critical aspects of IMCOM’s drive to uniform levels of service across
the Army. The following guidance applies to all purchases of fitness equipment covered
by the Centralized Procurement and mandated by standard:
(1) Strength Equipment: Specific equipment required by the Army’s MWR
Baseline Standards for Physical Fitness facilities will be purchased using NAF contract
NAFBA1-07-D-0037 (Nautilus selectorized) and NAFBA1-07-D-0038 (Life
Fitness/Hammer Strength plate loaded, free weights). No installation will purchase like
(but different branded) strength equipment included in the central NAF contracts and
required by the baseline standards. IMCOM G-9 will place delivery orders against these
contracts in the second quarter of the fiscal year. Additional delivery orders may be
placed by IMCOM Garrisons to meet bona fide out of cycle requirements.
(2) Cardiovascular Equipment: Specified equipment required by the Army’s
MWR Baseline Standards for Physical Fitness facilities will be purchased using
contracts under negotiation in FY11. Contract information will be disseminated under
separate cover. Once the new contracts are in place, no installation will purchase like
(but different branded) cardiovascular equipment included in the central NAF contracts
and required by the baseline standards. IMCOM G-9 will place delivery orders against
these contracts in the second quarter of the fiscal year. Additional delivery orders may
be placed by IMCOM Garrisons to meet bona fide out of cycle requirements.
(3) Funding: Fitness equipment will be centrally funded. However, in order to
meet requirements of generally accepted accounting principles, equipment must be paid
for by the garrison in order to add it to sensitive item inventories. Because of this
requirement, HQ, IMCOM G-9 will transfer funds to the garrison upon receipt of the
receiving report. NFS will then pay for the equipment from funds transferred. This
process will be accomplished automatically without further action from the garrisons.
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(4) General instructions for centrally purchased Equipment under the IMCOM
Bulk Purchase Program:
(a) Upon placement of the order, the vendor will coordinate delivery date & time
with the Garrison POC. Upon receipt of property, the Garrison POC will complete the
DD250 (receiving report), providing copies to the NAF Supply/Property Book Officer
(PBO), as well as the Region Recreation Program Manager and IMCOM G-9
Contracting Officers Representative (COR). The COR will process the receiving
reports. All property purchased under the terms of these contracts will be recorded on
the NAF sensitive item inventory and insured under RIMP.
(b) Maintenance and repair of equipment still under warranty – the serial number
of the unit must be provided when requesting a service work order. The primary POC
for each Contract follows:
LIFE FITNESS
10601 W. Belmont Avenue
Franklin Park, IL 60131
Program Manager for Contract:
Pat Odell, Director, Government Sales
Phone: 301-862-5363, Fax: 301-862-5454
E-mail: pat.odell@lifefitness.com
Equipment: Treadmill, Stair Climber
M&R support --Call: 800-494-6344, press option #3
PRECOR INCORPORATED
20031 142nd Avenue NE
Woodinville, WA 98072-4002
Program Manager for Contract:
Frank Palmer, Gov’t Sales Manager
Phone: 817-429-2407, Fax: 817-561-2564
E-mail: frank.palmer@precor.com
Equipment: Elliptical, upright and recumbent bikes
M&R support -- Call: 888-665-4404, technical support
NAUTILUS GSA (Tactical Fitness)
6465 Dunbar Dr.
PO Box 1389
Hudson, OH 44236
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Phone 1-800-785-9073
E-mail: customersupport@nautilusgsa.com
(5) Contract Requirements:
(a) Program Management. The designated POC from the Garrison is responsible
to coordinate with the Contracting Officer and/or IMCOM G-9 COR on any issue related
to the successful performance of the contract, including coordination of logistical &/or
warranty issues.
(b) Maintenance and Repairs.
- 48 hour response time for equipment under warranty
- Installation of parts will be completed within three (3) calendar days after
vendor notification
(c) Contractor Logistical Support. Contract requires the vendor to provide inside
delivery and set-up within CONUS and setup OCONUS. Most deliveries are performed
by qualified subcontractors. Any issue with a subcontractor must be reported to the
Contract vendor POC and the IMCOM G-9 COR.
(d) Training. Contractor will provide both user and service training at time of
install. Additional training tools (DVD’s, Websites, etc.) are typically provided by the
vendor and are valuable education tools, whether as a refresher or for incoming staff.
Contracting Officer: Caydra Speed, IMCOM G-9 NAF Contracting Directorate
(IMWR-NCA), 4700 King Street, Alexandria, Virginia 22302-4415. Tel (COM) (703)
681-5306, DSN 761-5306; FAX (703) 681-5362/63; e-mail: caydra.speed@us.army.mil.
Contracting Officer’s Representative: Marlon Martin, Program Manager, Soldier
Programs & Community Recreation, COM) (703) 681-1544, e-mail:
marlon.martin@us.army.mil.
32. RECREATION CENTERS: (POC is Sandy Nordenhold, IMWR-CR, DSN 420-0204
or COM (210) 808-0204, email: sandra.nordenhold@us.army.mil.)
Program Code HC Recreation Centers are Category A activities which deliver a full
range of social, educational, cultural, and recreational opportunities to the military
community to promote mental and physical fitness. Installation Recreation Centers
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provide a single location for recreation and leisure activities/facilities such as special
events, meeting rooms, internet cafes, online gaming, big screen TV/DVD viewing,
board games, chess, darts, poker, billiards and food and beverage operations.
Recreation Centers have the possibility to explore a variety of organized programs such
as cooking, languages, tours, tournaments, leagues, unit or family events, BOSS
lounge/office and partnerships with all MWR activities.
33. BETTER OPPORTUNITIES FOR SINGLE SOLDIERS (BOSS): (POC is Joanne
Geer, IMWR-CR COM (210) 808-0294, DSN 420-0294
email:joanne.geer@us.army.mil.)
a. Program Code QD was renamed to BOSS in the FY10 IMCOM G-9 Program
Operating Guidance. BOSS is a Category A MWR activity which supports single
Service member concerns such as morale, living environment, personal growth, and
development. BOSS has three primary types of programs which are referred to as
pillars; they are Quality of Life, Community Service, and Recreation and Leisure.
b. The APF support provided via the UFM process is to be reported in accordance
with the UFM accounting procedures for Department code GL. Department Code 9F is
to be used for BOSS NAF activity. Any revenue in the BOSS program, for example
GLAC 503 – Special Events Income or GLAC 553 – Commercial Sponsorship Income,
is intended for the benefit of the Single Soldier. Revenue generated by the BOSS
program during a given fiscal year will be made available to the program until executed
in accordance to the BOSS budget plan. The BOSS treasurer and MWR BOSS Advisor
will compile budget information. Prior to submission, the BOSS president and the MWR
BOSS Advisor will conduct a final review. Once approved, the BOSS program budget
will be submitted as part of the garrison MWR program total submission.
c. The BOSS executive council will recommend approval of all procurement
requests. All requests must be forwarded to the MWR Advisor for processing of final
approval and signature. Soldiers will not sign procurement documents.
A frequently asked question (FAQ) from BOSS managers and participants:
Question: "We are developing next year's NAF Annual Operating Budget (AOB) input
and my Financial Management Division Chief tells me I cannot plan a dinner and dance
for participants next November because there is not enough NAF funding available for
BOSS. However, I know we have earned at least $5,000 during the year and I have
spent only about $3,500 through September, so where does the balance of the money
go, and why can't I plan to use the unspent amount ($1,500) next year?"
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Answer (two parts): First, accounting for Army NAF follows the Generally Accepted
Accounting Principles (GAAP). At the fiscal year end (30 September), NAF income and
expense balances are moved to retained earnings on the Balance Sheet. This is a
standard bookkeeping entry that does not affect the cash in the bank. At 1 October, the
opening income and expense balances on the Income Statement are set back to zero.
This is why we hear, "at the end of each fiscal year all income and expenses of the
BOSS activity lose their identity."
Second, MWR BOSS program managers, through the FMD, provide input using the
Annual Operating Budget (AOB) and Capital Purchases and Minor Construction
(CPMC) budget process, then make overall funding decisions based on the total
resources available. To assist with competing for NAF funding in the new FY, the MWR
BOSS programmer needs to develop a "Sub-Ledger" to track the on-going financial
transactions of the various BOSS activities (ask for assistance from the FMD for setting
up and maintaining a "Sub-Ledger" record). The Sub-Ledger will aid in determining
what activities were most financially successful, and will make it easier to budget future
activities. The sub-ledger record should be reconciled monthly with the MWR fund's
BOSS income statement (Department Code 9F).
Note that in accordance with HQ IMCOM guidance, IMCOM Garrison MWR BOSS
program managers will maintain the described sub-ledgers. In addition, IMCOM
garrisons will ensure that funds are available for use by BOSS in instances where
BOSS income generating activities/events occur in one fiscal year, but the expenditure
is planned for/ budgeted to occur in the next fiscal year.
Finally, the best way to maintain and make use of BOSS NAFs is to strive for a
realistic/detailed budget coupled with on target budget execution. Rather than
requesting that BOSS NAFs be “fenced”, think in terms of planning, budgeting and
executing your budgeted activities. Remember; “Hope is not a method” and that there
is no substitute for good planning and budget execution.
34. WARRIOR ZONES: (POC is Joanne Geer, IMWR-CR COM (210) 808-0294, DSN
312-420-, email: joanne.geer@us.army.mil)
a. Program Code WZ, Warrior Zone, is a Category B MWR activity; a multi-purpose
facility where Soldiers can socialize and participate in individual and competitive
activities. The authority for Warrior Zones is based on the establishment of Service
Member Techno-Activity Centers (Techno Centers) as a new Category B Morale,
Welfare and Recreation Program by the Department of Defense in November 2009.
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b. Primary mission is to provide, at no cost to the Soldier, recreational and
competitive activities using state-of-the-art platforms (arcade, audio, console, handheld,
online gaming, and PC) for a variety of genres (action, adventure, role playing,
simulation, sports, computer gaming, tournaments and strategy) services. Services
may include fee-based activities for tournaments and special events. They may also
include state of the art sound and lighting for commercial, high tech entertainment and
sporting events, Wi-Fi access, special events, social activities, and meeting space. The
fee-based nature of the WZ activities, with their focus on state of the art entertainment
and gaming, differentiates the program from Category A Recreation Center programs.
While targeted at junior enlisted personnel, the center should be configured to
accommodate diverse service and designed with sufficient flexibility to allow
modifications based on changing technology. Food and beverage elements are
Category C activities and should be recorded in department codes 01 or 14 as
appropriate. Slot machines are not permitted. Patronage is restricted to enlisted
personnel and their accompanied guests, 18 years of age and older.
c. Consistent with DoD Instruction (DODI) 1015.10, Category B activities have a
limited ability to generate revenues. Consequently, Warrior Zones are authorized APF
IAW the guidance in AR215-1 for Category B programs.
35. COMMUNITY ACTIVITIES CENTER (CAC): (POC is Sandy Nordenhold,
IMWR-CR, DSN 420-0204 or COM (210) 808-0204, email:
sandra.nordenhold@us.army.mil.)
CACs were designed to provide a wide array of MWR programs within the same
physical facility. Within the facility each program’s funding authorization, budgeting and
reporting is to be treated as the program is in a stand-alone facility. While the initial
concept primarily focused on the housing of recreation centers, outdoor recreation
programs, arts and crafts centers which are all Category A and B programs, the concept
has expanded in recent years to include some Category C programs. Inclusion of
Category C programs does meet the intent of the CAC concept but the inclusion of
these types of programs requires management to ensure funding authorizations are not
violated. Management is reminded that the CAC is not a separate MWR program but
refers to the facility. There are multiple programs collocated within a CAC, each
program must use its respective program code for all financial reporting. There is no
program code for a CAC.
36. LEISURE TRAVEL SERVICES (LTS): (POC is Dan Yount, IMWR-CR, COM (210)
808-0432, email: Dan.Yount@us.army.mil.)
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a. Program Code LS – Commercial Travel is no longer a valid program code based
on a change to the DoDI 1015.10, 9 Jul 09. All Leisure Travel Services revenues
should be coded under Program Code KD.
b. Program Code, KD - Leisure Travel Services is to be used to report financial
activity generated by traditional services such as arranged group tours regardless of
individual components of the activity, hotel reservations, drive package tour
arrangements, tour service/handling fee income, scenic rail arrangements, as well as
vacation travel arrangements that are incidental to the LTS operation – for example
cruises, package vacations, and specific air travel arrangements made in conjunction
with vacation packages bookings.
c. As a reminder, ensure that only the mark-up is recorded for the consignment
ticket(s) sold, and not the entire ticket price, using GLAC 550 – Consignment Income.
d. Commercial Travel Contracts: The CONUS garrison MWR activities that
currently contract to provide on post leisure travel offices are urged to evaluate their
future need for contracted leisure commercial travel services. Morale, Welfare and
Recreation managers should review volume of sales handled by the contractor,
including the cost of providing facilities and utilities to the contractor, the availability of
off post agencies and online web sites, compared with current concession fees paid to
the MWR NAFI. Recent data indicates more than 60% of soldiers acquire their airline
travel arrangements either online or from other off post sources. It has been proven
that on-base LTS offices are capable of providing key non air services, for example,
cruises, vacation packages, and lodging reservations, at less cost to the soldier and
with substantially greater net income to the NAFI than from using commercial travel
offices. Where a NAFI has contracted commercial travel services and from which
contracts fees are derived, such fees will be recorded using Program Code KD and
GLAC 541 (Commercial Travel Office Commission Income) and Department Code B7
(Tours and Travel Services).
e. Baseline Recreation Standards cite a responsibility for LTS offices to assist
patrons in booking their own air travel arrangements. The standards were created with
the current circumstances in mind, and with an assumption that competing financial
factors would eventually price commercial travel contractors off military garrisons. For
FY11, MWR program and financial managers should plan and budget for an end to
Commercial Travel Contracts: ITR offices that have not yet done so should initiate
cruise sales programs. As revenues increase, NAFIs should seek to recruit and employ
qualified travel agents to support sale of cruises and other non-air services with full
commission adhering to the ITR office. Current ITR managers and staff should attend
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training that will qualify them to provide non-air travel services which will increase NAF
earnings.
f. Equipment: Garrison ITR offices which have not yet done so, should budget to
purchase a BOCA Thermal Ticket Printer (Specifications: Micro 22/42 Boca thermal
Ticket Printer, 8ips, 203DPI/2”+, Label/Ticket, No Cutter, Heavy Duty, High Volume
Network Printer). This printer will produce vouchers and tickets with most input entered
via a scanned bar code, resulting in significant labor productivity savings and a superior,
more professional appearing product for the customer. The process will also support
automatic printing of non-reserved General Admission tickets on-demand, thereby
saving garrisons the cost of acquiring pre-printed tickets from outside vendors for
special ticketed events presented locally. Minimum requirement to use the printer
system of RecTrac Version 10.1. The Army, Navy and Marine Corps anticipate
conversion of major national ticket suppliers from “hard” tickets maintained in inventory,
to tickets produced via a link to the vendor’s commercial website(s) via interface with
RecTrac. The intent is to eventually eliminate one hundred percent of pre-printed ticket
stock, thereby eliminating the requirement to conduct extensive monthly inventories of
all tickets.
37. OUTDOOR RECREATION. (POC is Mr. John O’Sullivan, IMWR-CR, DSN 7615373 or COM (703) 681-5373, e-mail: john.osullivan1@us.army.mil.) The purpose of
the program operating guidance for Outdoor Recreation (ODR) programs is to ensure
all ODR programs report in a manner reflective of DOD and Army policy.
a. The Outdoor Recreation (ODR) program can involve many diverse program
elements and categorizations within an ODR organization. The overall ODR
organization will involve programs, facilities and financial management in some
combination of the following:
(1) Category A: (HF) Parks & Picnic Areas
(2) Category B: (JE) General Outdoor Recreation; (JK) Small RV
Parks/Campgrounds; (KB) Marinas without Private Berthing; (KC) Equipment Checkout
Program; (KJ) Stables without Private Stalls
(3) Category C: (KK) Large RV Parks and Campgrounds; (LA) Aquatic Centers;
(LF) Recreational Lodging; (LG) Marinas with Private Berthing; (LH) Skating Rinks (Ice
or Roller) Free Standing; (LK) Stables with Private Boarding Stalls; (LL) Rod & Gun;
(LM) Parachute/Skydiving; (LP) Flying; (LW) Recreational Equipment Rental/Sales
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b. Warrior Adventure Quest (WAQ). Approved programs will receive funds
distribution from IMCOM G-9. Financial reporting for WAQ will be cited in JE (Outdoor
Recreation Program General). Department GF (APF Support – Expanded Operations).
The memorandum announcing the distribution will include all other financial reporting
requirements.
c. Waterfront Operations, those activities associated with lake fronts, river and
ocean beaches, are authorized to be reported using Department Code 50 – Waterfront
Operations, under Outdoor Recreation program codes:
(1) HF – Parks & Picnic Areas (Category A).
(2) JE – Outdoor Recreation Program General (Category B)
(3) JK - Small Travel Camps/Campgrounds (Category B)
d. Aquatic Centers/pools will continue to report under Program Code LA – Aquatic
Centers (Category C) using the department codes that currently exist.
e. Sport Shooting facility operations are reported under Program Code LL – Rod &
Gun (Category C). Non-facility-based Rod & Gun-type activities may be reported under
JE using an appropriate department code such as 44 (Instruction Fees), 55 (Rod and
Gun Skeet/Trap Shooting), 59 (Hunting), 5C (Fishing), etc.
f. Equipment Checkout: See AR 215, Chapter 8-25, Para 5, for defined differences
between equipment checkout (Category B) and equipment rental (Category C). Note
that Department 60 (equipment issue) can be used to identify/report Category B
program support elements within outdoor recreation in program codes JE or KC.
g. Travel Camp/RV/Campground Definitions: See AR-215-1 (8-25, e) for
descriptions of small and large RV campgrounds. Camp space refers to designated
campsite, RV site, or shelter site (e.g. cabin or cabanas), supported with tent pad, RV
pad, or shelter, parking space (for POV), equipment (e.g. picnic table, BBQ grill, lantern
stand, etc.), and individual utility hook-ups. Utilities are all inclusive electrical, potable
water and sewage (either direct connection or supported with on-grounds dump station).
(1) JK Small Campground (Category B) : Has less than 100 camp spaces (as
defined above). A greater number of primitive campsites (don't fully meet "camp space"
definition), or inclusion of shower and washhouse facilities will not otherwise cause a
change in category.
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(2) KK Large Campground (Category C): Has 100 or more camp spaces (as
defined above). Grounds, at minimum, are supported by shower and washhouse
facilities.
h. Stables Operations: The boarding of private mounts for a fee, not to exceed 35
percent of available stable space, is authorized under a Category B MWR program code
(KJ). When operations support both government and private mounts and the 35
percent limitation is exceeded, stables will report Category B government mount related
operations in KJ and will operate/report their private boarding services under the
Category C program code (LK).
i. Marina Operations: The berthing of private boats (not to exceed 35 percent of
available berths) is authorized to be reported under Category B program code KB.
When operations support both berthing for both government and private boats and the
35 percent limitation is exceeded, marinas will report Category B government boat
related operations in KB and will operate/report their private berthing services under the
Category C program code (LG).
j. Recreational Lodging. The appropriate Program Code for Category C
Recreational Lodging is LF (Cabins, Cottages and Recreational Guesthouses). Based
on a datacall issued jointly by Soldier & Community Recreation and Business Initiatives
group in June 2009, the following Category C Recreational Lodging definitions were
established:
(1) Stand-Alone Lodging
(a) Cabins-small, usually wood structures that are typically found in rural/resort
areas.
(b) Cabanas-small structure most commonly built in tropical climates near
bodies of water.
(c) Cottages-typically a rural or semi-rural location and may have a second
upstairs level.
(d) Manufactured/Modular Homes-also known as prefabricated housing, it is
assembled in a factory and then transported to the intended site. They are offered in
many bedroom and bath configurations.
(2) Multiple-Unit Lodging
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(a) Lodge - a rustic accommodation that has a more rural location that may be
themed such as (mountains, beach, etc.).
(1) Standard room provides the basic amenities that travelers need usually in a
one or two bed configuration.
(2) Suite room designed for maximum comfort usually has a separate
sitting/sleeping/dining area.
(b) Hotels are a multi-room structure usually offering travelers a variety of room
types with different levels of service.
(1) Standard room provides basic amenities travelers need usually in a one or
two bed configuration.
(2) Suite room designed for comfort with separate areas for rest and relaxation.
Room configurations are usually contingent on the level of service being offered.
(c) Apartments are a multi-room structure that can provide a variety of floorplans based on the needs of the traveler and typically in one, two and three bedroom
arrangements.
(1) Standard Town Homes - typically a terrace or row house that is usually
narrow with multiple floors.
(2) Deluxe Town Homes - the same as a standard but with unique architectural
features and possibly more amenities such as crown molding, stainless appliances, etc.
(3) Studio - a particular type of small apartment that is usually occupied by only
one to two people.
(4) Duplex – a particular type of apartment that has two units or levels and many
times in a two-story configuration.
Occupancy is a key indicator in identifying whether a Recreational Lodging activity
is meeting the demands of their customers. Occupancy percentages should take into
consideration the number of rooms and the number of days per year the facility is open.
Activities shall identify their occupancy benchmark as part of their annual business plan.
The Recreational Lodging Quarterly Datacall will assist in tracking occupancy rates and
will be distributed in July. Regions will collect the datacalls and forward to the above
POC no later than 30 days after the conclusion of each quarter.
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CAT C Recreational Lodging will participate in the Enterprise Buy Program. The
products will be centrally procured against submitted purchase request, versus
purchases made using a government purchase card.
38. ARTS & CRAFTS PROGRAM: (POC is Linda Ezernieks, IMWR-CR, DSN
761-7754 or COM 681-7754, email: Linda.Ezernieks@us.army.mil.)
a. The Arts and Crafts Program is a Category B MWR activity, provides educational,
self development activities that advance technical knowledge and skills and offer
opportunities for creative growth. Activities may be offered in a dedicated Arts and
Crafts facility with tools and equipment set up in a studio environment or in other types
of recreational facilities on the garrison.
b. Resale services and supplies offered in arts and crafts facilities are in support of
skill development programs offered. Net income from resale items should be
maximized, however COGS for resale items should be budgeted realistically.
c. Structured classes at different skill levels, workshops, demonstrations, and
exhibits should be offered in addition to the open shop studio environment. Standard
Department Codes use by Arts and Crafts are 34-Arts and Crafts Materials, 44Instruction Fees, 91-Woodworking, 92-Photography, 93-Multicrafts, 96-Engraving, 97Screen Print Shop, F1-Miscellaneous, F2-Misc Sales, G1-administration, GL-APF
Support-Normal Operations, GF-APF Support-Expanded Operations, GH-APF SupportSecurity and GJ Emergency Essential Civilian. Department Code 37-Gift Shop should
not be used since Department Code 34 already includes sales of finished products.
d. Labor should be charged to the department code where the work is performed. If
an employee works in multiple departments, the labor should be prorated among
departments. Expenses for tools and supplies should be charged to the department
where they are used. Managers should budget for awards for local arts and crafts and
photo contests.
39. AUTOMOTIVE SKILLS PROGRAM: (POC is Linda Ezernieks, IMWR-CRDSN
761-7754 or COM 681-7754, email: Linda.Ezernieks@us.army.mil.)
a. The Automotive Skills Program is a Category B MWR activity, provides garage
type facilities, equipment, technical instruction, skilled assistance and problem solving
services. The primary focus of the program is to develop individual skills and to provide
a self-help alternative to commercial repair garages. Incidental repair services for a fee
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FY12 PROGRAM OPERATING GUIDANCE
may be done as a resale operation on a space available basis when it does not interfere
with the skills program. Structured classes in basic auto repair and maintenance should
be offered in addition to the self help open shop program. Automotive personnel should
make every effort obtain ASE certification.
b. Standard Department Codes used by Automotive Skills are 64-Equipment
Maintenance and Repair Services, 94-Auto Shop, 35-Auto Parts, 9E-Auto Stripping
Operations, 95-Car Wash Operations, F1-Miscellaneous, F2-Misc Sales, G1administration, GL-APF Support-Normal Operations, GF-APF Support-Expanded
Operations, GH-APF Support-Security and GJ Emergency Essential Civilian.
Department Code 64-Equipment Maintenance and Repair Services is to be used only
for equipment used in Auto Skills program. Department Code 39-Sports Specialty Pro
Shop should not be used by Auto Skills.
c. Labor should be charged to the department code where the work is performed. If
an employee works in multiple departments, the labor should be prorated among
departments. Expenses for tools and supplies should be charged to the department
where they are used.
d. A separate Category C automotive service garage may be established (per
guidance in AR 215-1, Chapter 8-10, paragraph b (18)) if a demand exists beyond
incidental repair and maintenance. AR 215-1 permits authorized patrons to use the
Automotive Skills facility to inspect and perform mechanical work on a vehicle they plan
to purchase. Resale services are offered in support of the auto skills program and
should be equal to or less than offered outside the garrison. COGS in Automotive Skills
facilities which have resale operations should be budgeted realistically and should never
exceed 100%.
40. CYS SERVICES BUDGET GUIDANCE: (POC is Sonia Rolland, IMWR-CYS,
COM (210) 808-0240, e-mail: sonia.rolland@us.army.mil.
a. Family Child Care (FCC) Subsidies. Garrisons should continue to use current
garrison FCC Subsidy process and rates to start FY12. During first quarter FY12
garrisons will receive additional guidance for implementation of centrally funded
subsidy.
b. EDGE! and HIRED! Programs must budget for labor and operating expenses
using the program/department codes outlined below. Any garrison wishing to begin an
EDGE! or HIRED! Program must receive approval from Region/IMCOM G-9-CY prior to
budget submission.
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Enclosure 5
FY12 PROGRAM OPERATING GUIDANCE
(1) The department code to budget for labor/benefits and associated operating
expenses (travel, training, supplies) for oversight of the EDGE! and HIRED! Program is
GL-APF Support – Normal Operations.
(2) When reporting pure NAF income from fee collection, use GLAC 501 –
Service/Recreation Activity Income. When reporting pure NAF expenses for the EDGE!
and HIRED! Programs operations where services are procured from another MWR
program on the garrison the costs are to be budgeted and reported using GLAC 798 –
Intrafund Transaction Expense within the following:
i In Youth Services, use program code JM-Middle School / Teen Programs
(MS/Teen) and department code 7L-Recreation/Activity.
ii In School Age Services, use program code QL-School Age Services (SAS) and
department code 7Q-Before/After School Care.
Additionally, the MWR program providing the service will report the income received
from CYS Services as GLAC 598 – Intrafund Transaction Revenue.
(3) For Child Development Homes and 24/7 Homes budget for labor and operating
expenses using program code JG-Child Development Center Programs (CDC) using
department code 73 – Full Day Care. For Kids on Site (KOS) budget expenses under
program code PG -Outreach Services – CYS Services and Central Registration using
department code 7C-CYS Options / Support. Garrison Child and Youth Services (CYS)
programs with unmet demand must plan to operate at least one CD Home.
(4) For hourly care provided in a stand-alone facility or rooms(s) that meets CDC
fire, safety, and health standards so that parents are not required to remain in the
building or immediately adjacent budget for labor and operating expenses using
program code JG-Child Development Center Programs (CDC) using department code
74 - Hourly Care. If hourly care is provided in a facility or room(s) that does not meet
the CDC fire, safety, and health standard and parents must remain on site, then budget
expenses under program code PG -Outreach Services – CYS Services and Central
Registration using department code 7C-CYS Options / Support.
(5) For new facilities, budget labor and operating expenses using the following
information as provided in NETCALL 2008-128 SUBJECT: Staffing Requirements for
Newly Constructed Child, Youth & School (CYS) Services Facilities:
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Enclosure 5
FY12 PROGRAM OPERATING GUIDANCE
Time
18 Months from Opening
12 Months from Opening
6 Months from Opening
4 Months from Opening
3 Months from Opening
1-2 Months from Opening
Event
Develop staffing needs for the new Facility-staff needed for
each room, percent of part time, full time and FLEX,
determine the staffing schedule. (CYS)
Develop and implement a hiring action plan to transition to
the new setting. (CYS and HR)
Establish a transition team to include current Coordinator,
Directors, Trainers, Program Operations Specialist, and
HR staff. Begin marketing initiative to recruit new staff.
Arrange for “job fairs” etc. (CYS and HR)
New managers on-board. Training of new managers
begins.
Notify current staff and new hires who will move to the new
Facility. Interview and hire for new direct in-ratio positions.
Finalize staffing patterns to include pairing of new and
current staff.
Train new staff using modified Individual Development
Plan.
(6) Based on the wording of the EXORD for the fee policy which states that
garrisons currently offering child care fee reductions to staff must present a request and
business case for continuation of the Operational Hardship not later than 15 Nov 10, if
your business case and request has been submitted to ACSIM as required but you have
not had a final approval or denial, budget the amount in GLAC 548 (Discounts and
Special Offers Discounts). Any Garrisons that did not already have a staff fee reduction
at the time the EXORD went out and requested permission to do so should not institute
a new Operational Hardship fee reduction until they hear back from ACSIM. When
answer is received from ACSIM, please follow their guidance.
(7) FY12 Army Family Covenant (AFC) expenses (those designated in matrix at
Enclosure 7 NAF Program Budget Guidance are funded under baseline requirements.
An estimated allocation for AFC requirements will be included in the CYS Services
Annual Allocation. Budget expenses using department code GF-APF Support
Expanded Operations using Child and Youth program codes QA, QB, QC. The Army
Family Covenant reporting tool (AFC Tool) will continue to be completed monthly for
these expenses. Garrisons should ensure expenses in both the AFC Tool and SMIRF
financial records are reconciled.
(8) For FY12 Child Development Services Program Guidance, see CHILD AND
YOUTH SERVICES OVERVIEW and CHILD DEVELOPMENT SERVICES (CDS) and
SCHOOL AGE SERVICES (SAS) matrices at Enclosure 7. These matrices provide
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Enclosure 5
FY12 PROGRAM OPERATING GUIDANCE
standardized department codes for all CYS programs. Budgeting/reporting any
department code other than those listed on the matrices require prior coordination with
IMCOM G-9-CY. These standardized codes are to ensure continuity and uniform
reporting within these program areas throughout Army MWR.
(9) For FY12 Youth Services Program Budget Guidance, see YOUTH SERVICES
(YS) matrix at Enclosure 7. This matrix provides standardized department codes for all
CYS programs. Budgeting/reporting any department code other than those listed on the
matrix require prior coordination with IMCOM G-9-CY. These standardized codes are to
ensure continuity and uniform reporting within these program areas throughout Army
MWR.
41. ARMY VOLUNTEER CORPS : (POC is Paulla Savage, IMWR-FP, (703) 6815372, e-mail: paulla.k.savage@us.army.mil; Denise James, IMWR-FP, (210) 808-0404,
e-mail: Denise.James1@us.army.mil; Lisa Coller-Willadsen, IMWR-FP, (210) 808-0405,
e-mail: Lisa.Willadsen1@us.army.mil.)
All Family and MWR organizations using volunteers, including Army Community Service
(ACS), Army Family Action Plan (AFAP), and Army Family Team Building (AFTB)
should program NAF for appropriate volunteer recognition expenses and
reimbursement of volunteer incidental expenses. Volunteers authorized by 10 USC
1588 may be reimbursed for certain incidental expenses associated with their volunteer
service. AR 608-1, 5-10, g (3) provides detailed guidance on determining whether to
reimburse the volunteers with APF or NAF. Typically volunteers may be reimbursed for
training, travel, mileage, parking, telephone, and child-care expenses. See AR 215-1,
5-13.m. Volunteers from the local area may at times be authorized reimbursement for
meals when supporting a conference concerning Army Family programs or quality of
life/well-being issues. Expenses such as certain meal surcharges incurred as a result of
voluntary services, reimbursements of volunteers in the Reserve Components, and
methods to reimburse child care expenses using NAFs are established in AR 215-1.
See AR 215-1, 5-13.m(2). Recognition programs may include mementos, identifying
insignia such as pins and nametags, recognition ceremonies to include food and
beverages for those being recognized. The AFTB and AFAP programs are eligible for
commercial sponsorship for their events. See AR 215-1, 11-7.a. NAF may only be
used when APF are not authorized or not available. See AR 215-1, 5-13.a(3), d(1)(a),
m, and q for additional information.
42. ARMY COMMUNITY SERVICE: (POC is Ramon Martinez, IMWR-FP, (210) 8080427, e-mail: ramon.martinezgonzalez@us.army.mil.)
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Enclosure 5
FY12 PROGRAM OPERATING GUIDANCE
a. Appendix J to AR 608-1 provides general guidance on the operation of the NAF
FRG Supplemental Mission Activity. NAF department code “9J” has been created to
meet financial reporting requirements. The Installation Management Command’s Letter
of Instruction for managing the FRG Supplemental Mission Activity has been published
(IMWR-FP, Subject: Letter of Instruction (LOI) – Family Readiness Group (FRG)
Supplemental Mission Activity, 14 March 2007) along with IMWR-FMC NAF Financial
Management Memorandum 07-01, subject: New Department Code – Family Readiness
Groups, 26 April 2007. NETCALL 2009-05, Subject: Family Readiness Group Program
Funding Guidance, was published 2 February 2009 to clarify FRG funding practices. In
FY11 ACS will reimburse CYSS for child care provided for official FRG meetings,
regardless of the units' status in the ARFORGEN cycle. Units desiring to utilize this
program will coordinate with the supporting ACS to provide cost estimates and meet
accounting requirements. IMCOM provides child care through CYSS to encourage
attendance at official monthly FRG meetings in support of the FRG mission to
disseminate command information, provide mutual support between command and
FRG membership; and help Families solve problems at the lowest level.
b. Soldier and Family Assistance Center (SFAC) Donations Management
Memorandum of Instruction (MOI) has been published and may be accessed at
http://www.myarmyonesource.com/default.aspx. All donations to SFACs are processed
at the garrison and centrally managed by the IMCOM G-9 Family Programs Directorate
through the Supplemental Mission Non Appropriated Fund Instrumentality. Questions
about donations supporting Wounded, Ill and Injured Soldiers and their Families may be
directed to Charles O'Leary, SFAC Program Manager, (210) 808-0345, e-mail:
charles.oleary1@us.army.mil or Chris Watson, SFAC Support Specialist, (210) 8080344, email: christopher.a.watson@us.army.mil.
c.Eligibility for Exceptional Family Member Program (EFMP) respite care funding will
be based on EFMP enrollment and exceptional Family member’s medical or educational
condition. Qualifying Families are eligible to receive up to 40 hours of EFMP respite
care monthly for each certified exceptional Family member. If additional hours are
needed, the Army Community Service (ACS) Director may submit an electronic request
for exception to policy through their IMCOM Region to IMCOM G-9. Installation ACS
staff must use the Family Services Needs Matrix to determine allowable hours and cost
per month. The EFMP Respite Care monthly reports must be received by IMCOM G-9
no later than the 15th working day of each month (for the previous month). POC is
Sharon Fields, IMWR-FP, DSN 420-0067 or COM (210) 808-0067, e-mail
sharon.g.fields@us.army.mil.
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Enclosure 5