Department of Defense Financial Management Regulation. Volume 13. Nonappropriated Funds Policy and Procedures

This Volume of the DoD Financial Management Regulation is issued under the authority of DoD Instruction 7000.14, DoD Financial Management Policy and Procedures, November 15,1992. It governs financial management by establishing and enforcing requirements, principles, standards, systems, procedures, and practices necessary to comply with financial management statutory and regulatory requirements applicable to the Department of Defense. This volume directs financial management requirements, systems, and functions for all nonappropriated fund NAF activities. In addition, it directs statutory and regulatory financial reporting requirements. This Volume prescribes standard accounting principles and practices for all DoD nonappropriated fund instrumentalities NAFIs except the Military Exchanges. NAF accounting principles and practices are similar to generally accepted accounting principles used in the private sector. Standard principles and practices will ensure that financial statements and reports are complete and accurate, and that the results of operations can be analyzed. This Volume has four partsa core section consisting of 10 chapters and 3 appendices. The core contains general accounting principles and procedures applicable to all NAFIs. The appendices contain specific policies and procedures applicable to the particular Military Service. In the future, through implementation of standard systems, the appendices will be eliminated. This Volume of the Regulation applies to the Office of the Secretary of Defense the Military Departments the Defense Finance and Accounting Service the Chairman of the Joint Chiefs of Staff the Unified Commands the Inspector General of the Department of Defense the Defense Agencies and the DoD Field Activities hereafter referred to collectively as DoD Components.