N9G “TOOLBOX”
What is the N9G Tool Box?
• The N9G tool box provides the field with helpful information
on a wide range of subjects.
• The tool box provides information to CNIC Regions &
Installations; keeping them “audit-ready” at all times.
• We have provided each of you with a tool box, just make sure
as we provide you a tool monthly, you keep it in your tool box!
Topics that will be filling your Tool Box
Monthly
•
•
•
•
•
•
•
•
Cost of Goods Sold
November 13
Cash & Cash Handling
December 13
Managers Financial Review
January
NAF Personnel
February 14
Contracts
April
14
Reconciliation
July
14
Assets Inventory
Refreshment Policy
Support Services Expense
August
14
14
December 14
February 15
Support Services Clarification
Definition of “Intra” & “Inter”
Intra
word-forming element meaning "within, inside, on the inside," from
Latin intra "on the inside, within," related to inter "between," from PIE *ent(e) ro-, from root *en "in" (see in ). Commonly opposed to extra-, but the
use of intra as a prefix was rare in classical Latin.
Inter
. a prefix occurring in loanwords from Latin, where it meant “between,”
“among,” “in the midst of,” “mutually,” “reciprocally,” “together,” “during”
( intercept; interest); on this model, used in the formation of compound
words ( intercom; interdepartmental).
Support Services Clarification
Notice!!!
The G/L accounts below have been re-named.
The updated names have been changed in SAP and will be included in
the next AIMS Manual update
531000
741000
741089
742000
742001
742089
INTER FUND SUPPORT SERVICES
INTER FUND SUPPORT SERVICES EXPENSE
INTER FUND SUPPORT SERVICES EXP UFM
INTRA MWR SERVICES REND/RECD
INTRA NGIS SERVICES REND/RECD
INTRA MWR SERVICES REND/RECD UFM
Support Services Clarification
531000 – Inter-company revenue/expense accounts are defined as
revenue and expense for a common support service rendered to another
organization or entity. Used “between” funds.
531000
741000
741089
INTER FUND SUPPORT SERVICES
INTER FUND SUPPORT SERVICES EXPENSE
INTER FUND SUPPORT SERVICES EXP UFM
Examples of when to use
these accounts:
 Regional Business Office performs accounting functions for NGIS. A signed MOA
is in place between the RBO and NGIS – NGIS pays the RBO on a monthly basis.
(2 different NAFI’s)
 Regional Business Office performs accounting functions for CMWR. A signed
MOA is in place between the RBO and CMWR – CMWR pays the RBO on a
monthly basis. (2 different NAFI’s)
In the examples above, RBO would record the revenue in 531000, NGIS/CMWR
would record the expense in 741000
Support Services Clarification
742000– Intra-company revenue/expense accounts are defined as revenue
earned/expenses for a common support service provided by one
organization to another location within the same organization or entity.
742000
742001
742089
INTRA MWR SERVICES REND/RECD
INTRA NGIS SERVICES REND/RECD
INTRA MWR SERVICES REND/RECD UFM
Examples when/how to use this account:
 Southwest Region MWR Maintenance Team provides self-help services to the Northwest
Region for updates to the MWR Cottages ($35,000) and assistance for installing lockers at
the Fitness Facility in Bangor ($15,000). Signed MOA between Regions states the cost for
these services will be $50,000. (MWR to MWR)
Northwest will record the $35,000 expense in 742000; $15,000 expense in 742089 and
Southwest will record the $50,000 revenue in 742000
 Southeast Regional NGIS contracts Mid-lant NGIS Maintenance Team using an MOA to
update the Lobby of the NGIS at NAS Jacksonville. Cost per signed MOA is $80,000 (NGIS to
NGIS)
Southeast NGIS will record the $80,000 expense in 742001; Mid-lant NGIS will record the
revenue in 742001.
Support Services Clarification
569000 – Used to record the receipt or accrual of revenue not specifically
identified by other revenue accounts. Other revenue is also defined as revenue
collected from an entity OTHER than MWR, NGIS, CMWR, or CNIC. Service
charges collected on bad checks should be coded here.
Examples when/how to use this account:
 NGIS Front Desk at NS Bangor performs guest check-in for NGIS and Bachelor Housing. (Bachelor Housing is
funded 100% with APF funds). The Front Desk employees are NAF. There is a signed MOA stating that QO
dollars will pay for 6,261 man hours at the rate of $14.00 per man hour for a total of $87,654 yearly or
$21,913.50 quarterly; payments will be received from DFAS.
When check is received; ($21,913.50 quarterly) the revenue is reported in 569000. The reason is that it is an entity
other than what is listed above; and the definitions for intra (within) and inter (between) do not apply.
 Navy Flying Club (NFC) contracts with the Business Office via an MOA to complete they accounting
requirements. The signed MOA states that the NFC will pay the Business Office a total of $1,000 monthly.
When the check is received from the NFC for $1,000, the revenue is reported in 569000. The reason is that
the NFC is a club that does not operate out of the MWR “checkbook.”
When check is received; ($1,000 monthly) the revenue is reported in 569000. The reason is that it is an entity other
than what is listed above; and the definitions for intra (within) and inter (between) do not apply.
COMMON SUPPORT SERVICES*
742000/001/089
Intra-company (within)
531000/741000/089
Inter-company (between)
569000
Other Revenue
Region MWR/Region MWR
1XXX/1XXX
Region MWR/Region NGIS
1XXX/8XXX
Any Fund/All payments
from DFAS (incl 2492s)
Region NGIS/ Region NGIS
Region MWR/CMWR
8XXX/8XXX
1XXX/4XXX
CMWR/CMWR
Region NGIS/CMWR
4XXX/4XXX
8XXX/4XXX
Navy Flying Club/Navy Flying
Club (NFC)
Region NGIS/Navy Fisher House (NFH)
5XXX/5XXX
8XXX/6590
Region or Central WFS/
Region MWR/MWR Central Fund
Region or Central WFS
1XXX/6510
66XX or 6514/66XX or 6514
Region NGIS/NGIS Central Fund
HQ 6513/HQ 6510
8XXX/6580
Region MWR/Region or Central WFS
HQ 6513/HQ 6580
1XXX/66XX or 6514
Region NGIS/Region or Central WFS
8XXX/66XX or 6514
HQ 6513/HQ 6590
*list may not be all inclusive-check with
HQ 6510/HQ 6590
HQ Finance if questions
Any Fund/Recycling
Vendor
Any Fund/Army
Any Fund/Air Force
Any Fund/Navy Flying
Club (5XXX)
HQ 6513/Wounded
Warrior
HQ 6513/Safe Harbor
HQ 65XX/HQ 6515