R 131612Z NOV 09 ALCGPSC 069/09 SUBJ: MORALE, WELL-BEING, AND RECREATION (MWR) NONAPPROPRIATED FUND (NAF) YEAR 2010 BUDGET GUIDANCE A. COAST GUARD MORALE, WELL-BEING, AND RECREATION MANUAL, COMDTINST M1710.13 (SERIES) 1. AS A REMINDER TO REF A, THE APPROVED NAF MWR BUDGETS FOR NAF YEAR 2010 (1 FEBRUARY 2010 - 31 JANUARY 2011) ARE DUE TO THE COGNIZANT AUTHORITY NLT 30 NOVEMBER 2009. IT IS EXPECTED THAT COGNIZANT AUTHORITIES BELOW THE COMMUNITY SERVICES COMMAND (CSC) LEVEL WILL ESTABLISH APPROPRIATE DUE DATES TO ENSURE THE TIMELY SUBMISSION OF BUDGETS REQUIRED TO CSC. 2. MWR NAF BUDGETS ARE DEVELOPED BASED ON MATERIAL REVENUE SOURCES AND STREAMS SUCH AS FUNDS DISTRIBUTED BY CSC, MWR USER FEES AND CHARGES, COMMERCIAL SPONSORSHIPS, AND FUND BALANCES. 3. A SERVICEWIDE, STRAIGHT PER CAPITA DISTRIBUTION AMOUNT OF 40 DOLLARS IS PROJECTED FOR NAF YEAR 2010. THIS AMOUNT IS BASED ON AVAILABLE PROFIT FROM THE COAST GUARD EXCHANGE SYSTEM (CGES) DURING NAF YEAR 2009. DISTRIBUTIONS ARE BASED ON ACTIVE DUTY BILLETS ON THE PERSONNEL ALLOWANCE LIST (PAL). ALL DISTRIBUTIONS FOR NAF YEAR 2010 WILL BE QUARTERLY. 4. ADDITIONAL NAF YEAR 2010 BUDGET PLANNING FACTORS INCLUDE: A. A 9.1 PERCENT EMPLOYER SHARE OF BASE PAY FOR NAF EMPLOYEES ENROLLED IN THE NAF RETIREMENT SYSTEM FOR NAF YEAR 2010. BASED ON THE CURRENT SHORTFALL IN THIS ACCOUNT, THIS INCREASE MAY BE IMPLEMENTED IN NAF YEAR 2009. B. THE COST OF LIVING ALLOWANCE IS ESTIMATED TO BE TWO PERCENT FOR ELIGIBLE NAF EMPLOYEES. C. THE EMPLOYERS SHARE OF HEALTH CARE PREMIUMS FOR ELIGIBLE NAF EMPLOYEES IS ESTIMATED TO BE 3.5 PERCENT. D. THE INCREASE TO THE PAYMENT OF THE FIRST FIVE THOUSAND DOLLARS FOR ANY NAF EMPLOYEE WORKER COMPENSATION CLAIMS. 5. UNIT BUDGETS ARE REQUIRED FOR ANY UNIT RECEIVING OR EXPENDING MWR NAF FUNDS OR GENERATING MWR NAF REVENUES. THIS INCLUDES THOSE CHILD DEVELOPMENT CENTER (CDC) ACTIVITIES OPERATED OUTSIDE THE MWR PROGRAM. CHAPTER 6 OF REF A PROVIDES ADDITIONAL GUIDANCE ON THE BUDGET SUBMISSION FORMAT AND PROCESS. 6. THE REAL VALUE IN PREPARING YOUR MWR BUDGET IS NOT IN MEETING THE EXTERNAL REPORTING REQUIREMENT TO THE COGNIZANT AUTHORITY, BUT IN USING THE DOCUMENT AS A FINANCIAL PLAN AND USING THIS TOOL AS A REFLECTION OF THE GOALS AND OBJECTIVES OF THE COMMAND FOR THE NAF YEAR. FOR THOSE COMMANDS WITH REVENUE GENERATING ACTIVITIES, IT IS CRITICAL TO REMEMBER THAT EXPENDITURE PROJECTIONS MUST BE REVISED IF THE REVENUES FORECASTED TO SUPPORT THOSE EXPENDITURES WILL NOT BE REALIZED. ACTUAL-TO-BUDGET ANALYSES ARE VALUABLE MANAGEMENT TOOLS. IAW REF A, EACH CATEGORY C MWR ACTIVITY IS REQUIRED TO AT LEAST BREAK EVEN. BUDGETING THESE ACTIVITIES AND CDC OPERATIONS TO LOSE MONEY IS A VIOLATION OF COMDT POLICY AND SOUND BUSINESS PRACTICES. 7. THOSE UNITS HAVING THE CSC AS THEIR COGNIZANT AUTHORITY FOR MWR PURPOSES WILL RECEIVE WRITTEN FEEDBACK ON THEIR BUDGET SUBMISSION AS REQUIRED BY REF A. PLEASE NOTE THAT THIS FEEDBACK IS NOT THE APPROVAL OF YOUR MWR BUDGET AND DOES NOT REQUIRE THE SUBMISSION OF A REVISED BUDGET UNLESS SPECIFICALLY REQUESTED. UNITS WITH CATEGORY B AND C MWR ACTIVITIES MUST FORWARD COPIES OF THEIR APPROVED BUDGETS TO THE CSC. 8. WHEN FORWARDING MWR BUDGETS, PLEASE USE THE FOLLOWING MAILING ADDRESS: COMMANDING OFFICER USCG COMMUNITY SERVICES COMMAND BATTLEFIELD TECHNOLOGY CENTER,SUITE 500 510 INDEPENDENCE PWKY CHESAPEAKE, VA 23320 ATTN: MR. RON RAY 9. CSC POC IS MR. RON RAY, MWR PROGRAM RESOURCES SPECIALIST, AT (757) 420-2480, EXT. 3033 OR EMAIL RON.H.RAY(AT)USCG.MIL. 10. RDML DANIEL A. NEPTUN, COMMANDER, CG PERSONNEL SERVICE CENTER, SENDS. 11. INTERNET RELEASE AUTHORIZED.