SEP 2005
SPECIAL MORALE & WELFARE (SM&W)
GUIDE
OPR: RESOURCE MANAGEMENT SECTION
90 FSS/FSRB
7103 RANDALL AVE
F. E. WARREN AFB WY
DSN: 481-4226
COM: (307) 773-4226
1. POLICY:
1.1. Nonappropriated Fund (NAF) SM&W expenditures authorized by Air Force and
MAJCOM levels have been modified for F. E. Warren AFB WY based on the financial
position of the 90th Force Support Squadron Nonappropriated Fund Instrumentality
(NAFI). This is to ensure basic MWR programs and services are not deprived of the
NAF resources required to ensure their effectiveness.
1.2. Expenditures for SM&W funds must be budgeted and submitted to the quarterly
Nonappropriated Fund (NAF) Council for approval. The 90th Space Wing Commander
is final approval authority for NAF Council actions and has appointed the following as
members:
Voting:
90 MSG/CC (Chairperson)
90 FSS/CC
90 CPTS/CC
90 SW/CCC
President, CGOC
President, First Sergeant’s Group
President, Rising 6
Nonvoting (Advisors)
90 SW/JA
90 CONS/CC
90 CES/CC
Recorder
90 FSS/SVF
2. GOVERNING DIRECTIVES: AFI 34-201, Chapter 12, Use of Nonappropriated
Funds
AFSPCI 34-201, Official and Authorized Courtesies
AFI 65-603, Official Representation Funds
3. APPROVAL AUTHORITY: The 90th Space Wing Commander delegated approval
authority for recurring SM&W requests to the 90th Force Support Squadron
Commander. Recurring SM&W requests are retirement ceremonies, Right Start, and
change of command ceremonies.
4. PROGRAM POINTS OF CONTACT:
Funds Monitor:
NAFI Custodian:
Commander:
Budget Technician, 90 FSS/FSRB, 773-4226
Resource Management Flight Chief, 90 FSS/FSR, 773-4399
90 FSS/CC, 773-4909
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5. NONAPPROPRIATED FUND TYPES:
5.1. Nonappropriated Funds (NAFs) are government funds, but are separate and apart
from funds recorded in the books of the US Treasury (they are not appropriated by
Congress). NAFs are generated from the sale of goods and services to Department of
Defense (DoD) military/civilian personnel and their families utilizing nonappropriated
fund activities and base exchanges.
5.2. NAFs are used for the collective benefit of military personnel, their families and
authorized civilians. These funds support Morale, Welfare and Recreation (MWR)
programs, lodging, certain religious/educational programs and other programs
authorized in AFI 34-201 to include Special Morale and Welfare (SM&W).
6. DEFINITIONS:
6.1. Light Refreshments: These are finger foods, snacks or desserts and nonalcoholic
drinks, such as tea or coffee. They do not include heavy hors d’oeuvres, buffets,
smorgasbords or meat items (exceptions: meatballs, chicken wings/drummies).
6.2. Mementos: Tokens of remembrance that usually contain organizational
identification (NTE $20).
6.3. Civic affairs and events: These events can be construed as hosting situations.
Civic affairs and events are defined as those events designed to foster good relations
between AF personnel and the civilian community. Mementos can be presented to all
invitees, but not to organizers and personnel working the event.
6.4. Hosting of Visiting Personnel: This refers to a situation where the commander
personally receives a visitor to his installation or to a location where his organizational
elements are assigned. SM&W mementos may only be provided to visitors not
assigned to the commander's organization.
7. SM&W - EXPENDITURE CRITERIA: All SM&W expenditures must:
7.1. Be conservative.
7.2. Be in the best interest of the Air Force.
7.3. Benefit the military community.
7.4. Not be limited to specific grades or levels of personnel.
7.5. Not be used in lieu of APF for purposes authorized in AFI 65-603.
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8. 20TH AIR FORCE SM&W FUND: AFSPC MWR Fund provides an annual grant to
20 AF for SM&W. Because they have a specific fund ceiling, 20 AF may take
advantage of all expenditure types authorized by Air Force and MAJCOM levels unlike
the wing expenditure types which were modified based on fund availability of the
90th Force Support Squadron NAFI.
9. SM&W - PERMISSIBLE EXPENDITURES/CATEGORIES: The following are the
SM&W categories and permissible expenditures authorized by AFSPC Instruction
34-201.
9.1. Individual Recognition Programs:
9.1.1. Gift certificates not to exceed (NTE) $25 for quarterly/annual wing-level award
program winners. This is not currently funded but may be submitted and approved on a
case-by-case basis.
Note: As a matter of clarification, AFI 34-201, Chapter 12, does not authorize SM&W
support for formal school graduation functions. Examples include, but are not limited
to, graduations from Airmen's Leadership School, NCO Academy, Community College
of the Air Force, Squadron Officers School, Technical Schools, etc.
9.1.2. Out-of-pocket expenses (NTE $300.00) for Outstanding Airmen of the Year
(OAY) program winners. This is MAJCOM funded and may be submitted for approval
on a case-by-case basis.
9.1.3. Retirements:
9.1.3.1. Mementos (NTE $20.00) that usually contain organizational identification.
Funding for mementos cannot be commingled with organizational or personal funds to
purchase a memento in excess of the $20.00 limit per individual.
9.1.3.2. Light Refreshments (NTE $4.00 per person) at retirement ceremonies.
9.1.3.3. Corsage/Boutonniere for spouse (only) of retiring individual. Please do not
purchase bouquet of flowers for spouse - this is not an authorized SM&W
expenditure. The AFI 34-201, table 12.1, rule 17 states clearly, "Corsage/boutonniere
or memento for spouse of retiree NTE $20."
NOTE: Maximum combined limit (memento/light refreshments/corsage) per person is
$75.00.
9.2. Civic Affairs and Events: Light refreshments (NTE $4.00 per person) and
memento (NTE $20) when hosted by Air Force for DoD personnel where the guests of
honor are below levels listed in AFI 65-603. This is not currently funded but may be
submitted and approved on a case-by-case basis.
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9.3. Memorial Observances:
9.3.1. Patriotic Observances that uphold traditions of the service and the United States
(i.e., Veteran’s Day and Memorial Day):
9.3.1.1. Flowers and wreaths for each observance (NTE $75.00).
9.3.1.2. Light refreshments for each observance (NTE $4.00 per person).
9.3.2. Deaths (military and civilian employees):
9.3.2.1. Flowers and wreaths NTE $50.00.
9.3.2.2. Donation NTE $50.00 to charitable organization in lieu of flowers when
requested by the bereaved.
9.4. Welcoming and Orienting: The following are authorized for members of the
command:
9.4.1. 90 SW/20 AF Commander’s Call - Light refreshments (NTE $4.00 per person);
may include beer on a conservative basis. (Must not be limited to specific grades or
levels of personnel).
9.4.2. Right Start - Light refreshments.
9.5. Hosting of Visiting Personnel:
9.5.1. Light refreshments (NTE $4.00 per person) when hosted by 90 SW or 20 AF
Commander for DoD personnel when guests of honor are below levels listed in
AFI 65-603. This is not currently funded for 90 SW but may be submitted and approved
on a case-by-case basis.
9.5.2. Memento for government personnel ($20.00 limit). NOTE: An inventory of
mementos must be maintained recording the specific purposes and events for which
the items were issued. Don’t mix inventory items purchased from SM&W funds with
items purchased from contingency or other funds. A monthly inventory report must be
submitted to the Nonappropriated Fund Accounting Office (90 FSS/SVFA) to provide a
clear audit trail. SM&W funds cannot be used when Appropriated Funds (APF); i.e.,
ORFs are authorized.
9.6. Change of Command Ceremonies: Light refreshments not to exceed levels below:
20 AF Commander:
$1000.00
Wing/Group Commander:
$ 625.00
Squadron/Tenant Commanders: $ 200.00
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9.7. Membership in Organizations: Membership in local civic organizations for the
commander or designated representative where necessary to further the interests of
the Air Force, the command, or the welfare of Air Force personnel. This is not currently
funded but may be submitted and approved on a case-by-case basis.
10. SM&W – PROHIBITIONS: SM&W expenditures may not exceed the established
dollar levels stipulated in this guide and must directly relate to the overall morale and
welfare of the command and the interests of the Air Force. Purposes for which the use
of MWR funds is expressly forbidden in AFI 34-201, that would conflict with DoDD
5500.7 (Joint Ethics Regulation) or circumvent administrative or legal restrictions on the
use of NAFs are prohibited. The following are specific prohibitions/limitations (not allinclusive):
10.1. Contributions or support for private individuals or organizations, other NAFIs, or
non-Air Force Government organizations.
10.2. Contributions to national or local charities, foundations or similar organizations,
except as authorized under memorial observances in lieu of flowers.
10.3. Financing DoD or Air Force-directed programs, operations, or services having no
connection with MWR to include:
10.3.1. Purchasing, maintaining and repairing non-MWR furnishings/equipment/
supplies.
10.3.2. Altering, modifying, maintaining or repairing facilities.
10.3.3. Paying salaries or other compensation to people not working in MWR.
10.3.4. Lodging programs.
10.4. Gifts or amenities other than those authorized within this guide.
10.5. Free alcoholic beverages or open bars for any function. EXCEPTION:
Commanders (90 SW and 20 AF) may provide free beer, on a conservative basis, at a
commander's call.
10.6. Effective 1 Nov 02 per HQ USAF/ILV letter, SM&W support for light refreshments
at conferences, workshops, and seminars is no longer authorized. Please refer to
AFI 65-601, Vol 1, paragraph 4.42.1.1, providing authority to use appropriated funds
(APFs) for this type of expense in certain cases.
11. SM&W - REPORTING REQUIREMENTS: Quarterly report of expenditures for
both the 90 SW and 20 AF are due to HQ AFSPC/SVF by the 20 th of the second month
following the end of the quarter.
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12. USE OF NONAPPROPRIATED FUNDS FOR ALCOHOL: The only alcoholic
beverage that may be purchased with nonappropriated funds is beer (conservative
basis) and the function MUST be a commander’s call (wing/20 AF level only).
13. ADVANCE APPROVAL: Advance approval is required for SM&W fund requests
in all cases. It should not be assumed that a request is automatically approved. Only
authorized items approved in advance will be reimbursed. The POC will be notified of
the approval/disapproval of their request. Upon receiving approval notice, the POC can
make authorized/approved purchases for their function.
14. ROUTING:
14.1. All requests for SM&W must be submitted in writing under the signature of the
respective squadron commander or squadron first sergeant (IAW format at
Attachment 1). The request must list all items being purchased for the function to
ensure only authorized items are approved.
14.2. Process time may take from 7-10 days. Ensure request is forwarded in a timely
manner to obtain advance approval.
14.3. Forward all requests to the funds monitor listed on page two of this guide. When
time constraints don’t allow for normal processing of SM&W requests, the squadron
should hand carry letter directly to funds monitor or fax the request to 773-4518.
Please call the funds monitor at 773-4226 to ensure your fax was received.
14.4. Recurring SM&W requests are individual recognition (retirement ceremonies),
welcoming/orienting, and change of commands. These types of requests do not require
the first endorsement from the Installation Financial Manager as a waiver has been
obtained. However, for any other non-recurring requests, the respective squadron
project officer must obtain the first endorser’s signature (Installation Financial Manager)
noted in sample format letter prior to submitting to the fund monitor for processing.
15. AUTHORIZED PURCHASING SOURCES:
15.1. The authorized purchasing sources for all SM&W expenditures are all Services
activities, AAFES and the commissary.
15.2. Priority spending money on base must be attempted; however, off-base spending
may be authorized for special or unusual expenditures not available on base (if this
applies, indicate other purchasing sources and reason). However, if the project officer
elects to purchase from other sources (i.e., off-base), the sales tax cannot be
reimbursed by nonappropriated funds.
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16. DISBURSEMENT OF FUNDS:
16.1. Receipts for all approved expenditures must be turned in to the funds monitor not
later than five working days after the event. The SM&W funds monitor will verify all
receipts and complete an AF Form 2557, NAF Cash Receipt Voucher for the amount of
reimbursement authorized and will submit this form to the central cashier for cash
disbursement. The operating hours for receipt of funds is from 0830-1100, Monday
through Friday (except holidays), at the central cashier office located in building 216.
16.2. Proper identification is required for receipt of the funds.
16.3. For approved 90 SW and 20 AF protocol SM&W requests (fruit baskets), a
90 SW Form 43 will be submitted to the NAF contracting officer and a NAF GPC
cardholder will be assigned to make the payment by phone. The protocol office will
submit the receipts to the NAF contracting officer whenever an authorized fruit basket is
picked up from the vendor.
17. PROPRIETY OF EXPENDITURES:
17.1. If you are in doubt whether your planned function meets criteria for SM&W
funding, submit your request in writing to the fund monitor detailing all pertinent aspects
of your function. We will apply it against the regulations and advise you accordingly. If
there are any “gray areas” where the regulations are not explicit, we will contact our
command counterparts for final determination.
17.2. Commanders should ensure their project officers are familiar with the contents of
this guide. Funds must be utilized for purpose authorized. Any expenditure(s)
expressly prohibited by this guide will be disallowed and reimbursement must be made
to the MWR Fund accordingly.
18. QUICK REFERENCE GUIDE: Attachment 2 is a quick reference guide of SM&W
categories, authorizations and F. E. Warren policy.
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ATTACHMENT 1 - SAMPLE SM&W REQUEST LETTER
MEMORANDUM FOR 90 CPTS/CC *
90 FSS/SVFB
IN TURN
Recurring requests (see paragraph 14.4) only
do not require indorsement below.
* Omit on recurring requests only.
FROM: (functional address symbol)
SUBJECT: Request for Approval of Special Morale and Welfare Expenditure
1. State total amount requested and purpose. (Example: Request authorization for
funds not to exceed $_________ for change of command ceremony.) Give a brief
explanation and justification of the requirement in sufficient detail for adequate review
and determination.
2. Specifics:
a. Date and place of function:
b. Guest(s) of honor: (For change of commands, provide name of incoming
commander-please include rank, name and squadron office symbol)
c. Attendance: Military ______; Civilian _______
d. Light refreshments (itemize) and beverage costs $______; Average per person
$______
e. Purchasing source(s):
f. Additional expenses (by item and amount):
g. Senior officer hosting the function:
h. Project officer and telephone number:
3. The project officer has read the contents of the SM&W Guide and is aware of the
requirement to turn in receipts within 5 working days after our event. We also
understand that any expenditure(s) expressly prohibited by this guide will be disallowed.
_____________________________________
(name, grade & title of Squadron Commander)
1st Ind to XXXXXX Letter, letter date, Subject: Request for Approval of Special Morale
and Welfare Expenditure
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90 CPTS/CC
MEMORANDUM FOR 90 FSS/CC
Appropriated funds are/are not authorized for this request. If authorized, appropriated
funds are/are not available for this request.
________________________________________
ROBERT D. WESTOVER, Maj, USAF
Commander, 90th Comptroller Squadron
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ATTACHMENT 2
SM&W - QUICK REFERENCE GUIDE
SM&W CATEGORIES
Individual Recognition
NOTE: Combined total for
retirements (memento, light
refreshments/corsage)
cannot exceed $75.
Civic Affairs/Events
AIR FORCE/MAJCOM AUTHORIZATIONS
Competitive Awards:
- Trophies, plaques & other awards
- Light refreshments NTE $4/person (no alcohol)
- Gift certificate, coupon, savings bond & nominal cash awards NTE $25
- Meal for award winner and spouse
- Corsage for spouse of award winner NTE $10
- Out-of-pocket expenses for Outstanding Airmen of the Year (OAY) program winners
Retirements:
- Memento NTE $20
- Light refreshments NTE $4/person (no alcohol)
- Corsage for spouse of retiree NTE $20
Hosted by Community Leaders
- Meals (excluding alcohol & must not be in official TDY status)
Hosted by AF for DoD Personnel (guests at or above levels listed in AFI 65-603)
- Memento NTE $20 for visiting government personnel
Hosted by AF for DoD Personnel (guests below levels listed in AFI 65-603)
- Cost of meals for non-government personnel
- Light refreshments for receptions, etc. NTE $4/person
- Memento NTE $20 for government/non-government personnel
Hosted by AF for non-DoD Personnel (for fewer than 30 people, with no more than 80% DoD;
or 30 people or more, with no more than 50% DoD)
- Memento NTE $20 for government personnel
Hosted by AF for non-DoD Personnel (for fewer than 30 people, with more than 80% DoD; or
30 people or more, with more than 50% DoD)
- Cost of meals for non-government personnel
- Light refreshments for receptions, etc. NTE $4/person
- Memento NTE $20 for government/non-government personnel
F. E. WARREN POLICY
Requires 90 SW/CC approval
Requires 90 SW/CC approval
Requires 90 SW/CC approval
Requires 90 SW/CC approval
Requires 90 SW/CC approval
Requires 90 SW/CC approval
Yes
NTE $75
Yes
Requires 90 SW/CC approval
Requires 90 SW/CC approval
Requires 90 SW/CC approval
Requires 90 SW/CC approval
Requires 90 SW/CC approval
Requires 90 SW/CC approval
Requires 90 SW/CC approval
Requires 90 SW/CC approval
Requires 90 SW/CC approval
1. Light refreshments at conferences, workshops and seminars is not authorized per HQ USAF/ILV
letter dated 1 Nov 02.
2. Guests above levels in AFI 65-603 are (not all-inclusive)-: Secretary of Defense, Under Secretaries of Defense, Director of
Defense Research and Engineering, Inspector General of DoD, Chairman and Vice Chairman of the Joint Chiefs of Staff, etc.
3. Non-government personnel encompasses individuals such as mayor, governor, etc.
SM&W - QUICK REFERENCE GUIDE
(CONTINUED)
SM&W CATEGORIES
Memorial Observances
Welcoming and Orienting
(members of the command
only)
MAJCOM AUTHORIZATIONS
Patriotic (i.e., Memorial Day, Veterans' Day)
- Flowers/wreaths NTE $75
- Light refreshments NTE $4/person
Deaths (military or civilian employee)
- Flowers/wreaths NTE $50
- Donation NTE $50 to charitable organization in lieu of flowers when requested by the bereaved
Newcomers' Welcome
- Light refreshments NTE $4/person (no alcohol)
Commander's Call
- Free beer (conservative basis)
F. E. WARREN POLICY
NTE $75
Requires 90 SW/CC approval
NTE $50
NTE $50
(Right Start NTE $150 )
90 SW/CC & 20 AF/CC only
Yes
NTE $625 (90 SW)
- Light refreshments NTE $4/person
Hosting of Visiting
Personnel
- Memento NTE $20 for government personnel
- Welcome/fruit basket
$4/person (20 AF)
Requires 90 SW/CC approval
(90 SW) NTE $9 for fruit basket
(20 AF) NTE $20 for fruit basket
- Meals, refreshments, receptions, etc.
Change of Command
Membership in
Organizations
See Civic Affairs & Events
- Light refreshments
(maximum levels: Numbered Air Force CC $1000, Wing/Group CC $625, Squadron/Tenant CC
$200)
Yes (per auth levels)
- Membership in local civic organizations for the commander or designated representative where
Requires 90 SW/CC approval
necessary to further interests of the AF or command
- Meetings, luncheons, etc., hosted by a civic organization for the commander or designated
representative necessary to further interests of the AF or command
Requires 90 SW/CC approval