What is a DoD Nafi?

NAFI Employee. Such term includes a civilian employee of a support organization within the Department of Defense or a Military Department, such as the Defense Finance and Accounting Service, who is paid from nonappropriated funds on account of the nature of the employee’s duties.

Where do NAF funds come from?

Nonappropriated Funds. NAFs are monies that are not appropriated by the Congress to incur obligations and make payments out of the United States (U.S.) Treasury. NAFs come primarily from the sale of goods and services to DoD military and civilian personnel and their family members.

What does the DoD FMR 7000.14 R require DoD component heads to do?

The DoD Components are required to establish and maintain effective controls over appropriations and other funds in accordance with this chapter.

What is the difference between appropriated and nonappropriated funds?

A non-appropriated fund is controlled by statute or other law rather than by the Legislature through the general or special appropriation process. A non-appropriated fund is controlled by the amount of cash that is in the fund and has continuous spending authority in that it does not require further legislative action.

Can a NAF employee contribute to TSP?

L. 104-106, 110 Stat. 186, 434-439, provides that certain employees who move from Federal service to NAF instrumentalities are eligible to participate in the TSP by virtue of their election to be covered by the Civil Service Retirement System (CSRS) or the Federal Employees’ Retirement System (FERS).

Is AAFES part of NAF?

Both AAFES and FMWR are NAFI entities. Voegele said the “one-fund concept” allows commanders to operate and fund unprofitable activities with available NAF funds based on the wants and needs of the community.

What office is responsible for issuing DoD wide accounting and financial management regulations for both appropriated and nonappropriated funds?

The FMPR Directorate is also responsible for developing and issuing the DoD AFR (see paragraph 010303), oversight of the DoD-wide consolidated financial statements and notes, management of the DoD Payment Integrity Program, and other external financial management reporting.

What are the three primary accounting systems used by the Don?

For the Navy, Standard Accounting, Budgeting, and Reporting System (SABRS), Standard Accounting and Reporting System (STARS) Field Level (FL) and Headquarters Claimant Module (HCM) were identified as its primary systems.

What DOD Instruction prescribes the reimbursement policy?

The JTR, Chapter 2, Section 020605 prescribes policy for reimbursement for actual and necessary costs. The claim for reimbursement must be supported by receipts, and approved by the Component’s designated approving official, prior to submission to the certifying officer.