DEPARTMENT OF THE AIR FORCE AFSPACECOM HOI 176-2
Headquarters Air Force Space Command
Peterson Air Force Base, Colorado 80914-5001 29 March 1991

Nonappropriated Funds

SPECIAL MORALE AND WELFARE EXPENDITURES

This headquarters operating instruction (HOI) provides information for staff
agencies who operate activities that obligate Headquarters Air Force space
Command (AFSPACECOM) morale, welfare, and recreation (MWR) funds. It
applies to HQ AFSPACECOM.

1. General. The HQ AFSPACECOM MWR Fund is a major command (MAJCOM)
nonappropriated fund instrumentality (NAFI) authorized by AFR 176-1 and
operated by HQ AFSPACECOM, Directorate of Morale, Welfare and Recreation
(MWR) organization. The fund serves as a fiscal vehicle to receive,
maintain, and disburse MWR funds for MAJCOM level special morale and welfare
(SM&W) expenditures according to Air Force directives. The policies and
procedures described in this HOI must be followed as a condition for
obtaining MWR funds for SM&W expenditures.

2. References:

a. AFR 11-16, Contingency Funds - Miscellaneous Current Expenses -
Official Representation Funds - PEC 91515F.

b. AFR 172-1, Volume 1, USAF Budget and Procedures.

C. AFR 176-1, Basic Responsibilities, Policies, and Practices.

d. AFR 176-2, Financial Operations and Control of Assets.

e. AFR 176-9, Nonappropriated Fund Contracting (PA).
f. AFR 176-10, Financial operations and Accounting Procedures.

g. SR 11-9, Official and Authorized Courtesies.

3. Responsibilities:

a. HQ AFSPACECOM, Directorate of Morale, Welfare and Recreation (14WR
Fund Custodian):

(1) Receives, maintains, and disburses SM&W funds.
(2) Delegates NAF contracting authority and monitors purchasing and
contracting actions.
_______________
No. of printed pages: 4
OPR: DPSF (A. Musick)
Approved by: D. Dion
Editor: M. DiClemente
Distribution: F
2 S HOI 176-2 29 March 1991

(3) Provides fiscal advisory services to protocol management and
Command officials relating to the processing of SM&W expenditures.

(4) Prepares quarterly SM&W expenditure summaries and makes
recommendations to the applicable deputy chief of staff (DCS), director, or
chief of special staff element (CSSE).

(5) Establishes a petty cash imprest fund for small purchases.

(6) Oversees fiscal control of a decentralized memento storeroom.
b. HQ AFSPACECOM Director of Protocol (CP):

(1) Prepares financial plans (budgets) as required for programming
MWR funds.

(2) Establishes management practices.

(3) Exercises custodial purchasing authority as delegated by the
fund custodian in accordance with directives and fiscal guidance.

(4) Identifies documents and processes any violations of delegated
contracting authority. Submits the results of such actions for ratification
by the appropriate authority.

(5) Manages a petty cash fund.

(6) Manages a decentralized memento storeroom operation.

(7) Prepares and maintains complete and adequate financial documen-
tation for NAF protocol budgeting, budget execution, purchasing, receiving,
and payment for purchased merchandise and services.

(8) Prepares commander's delegation of approval authority letters
and maintains a current reference file.

(9) Documents HQ AFSPACECOM Commander (CC), Deputy Commander (CV),
or Chief of Staff (CS) advance authorization and or approval of all requests
to use MWR funds for SM&W expenditures. Also, documents approving
authority's response on all waiver actions.

(10) Provides complete and adequate documentation to the HQ
AFSPACECOM, Financial Management Division (DPSF) for all obligations
monthly.

c. HQ AFSPACECOM Nonappropriated Funds Council:

(1) Reviews policy recommendations prepared by the MWR staff for
commander approval.

(2) Reviews budgets for HQ AFSPACECOM SM&W requirements and makes
recommendations for commander approval.
S HOI 176-2 29 March 1991 3

d. Appropriate DCS, Director, or CSSE:

(1) Personally approves SM&W expenditures or delegates approval
authority. Delegation may not be below Chief of Staff.

(2) Ensures protocol management compliance.

(3) Reviews quarterly expenditure summaries to ensure that
expenditures are conservative and proper.

4. HQ AFSPACECOM MWR Fund Management Policies. Protocol management will
consider the following funding sequence when structuring protocol events:

a. Self-generated funds (.i.e., pay-as-you-go by each guest; charge-an-
attendee conference fee to fund snacks, coffee, amenities, etc.).

b. Official representation appropriated funds--PEC 91515F (i.e.,
official representation events and guest lists must be structured to comply
with AFR 11-16).

c. Availability of operations and maintenance (O&M) funds for events
authorized by AFR 172-1, Volume I.

d. Special morale and welfare (NAF) funds
.
5. HQ AFSPACECOM MWR Fund SM&W Procedures. The following information must
be recorded on documentation submitted by requesters of SM&W funding:

a. Funds Programming and Approval Requirements:

(1) Event date, description of merchandise and service, and source
location.

(2) Memento description and cost.

(3) Event purpose.

(4) Guest of honor, name, title, or position.

(5) Guest list with Department of Defense (DOD)/non-DOD
designation.

(6) Category of expenditure.

(7) Category funding limit.

(8) Host organization and individual name, title, and position.

(9) Dollar amount programmed by event and source of funds (i.e., HQ
NORAD, HQ USSPACECOM, or HQ AFSPACECOM).
4 S HOI 176-2 29 March 1991

(10) Certification by HQ AFSPACECOM Comptroller (AC) indicating that
appropriated funds are not authorized according to AFR 11-16, or are
authorized per AFR 172-1, Volume 1. In the latter case, the requester must
provide documentation describing unsuccessful efforts to obtain funds.

(11) Date and signature of approving official.

(12) List of any required waivers, and name, rank, and title of
approving official.

b. Management Actions After Approval:

(1) NAP purchasing, receiving, and petty cash expenditures must be
documented as required by directives for NAP purchasing (see AFR 176-9) and
accounting (see AFR 176-10). The delegated purchasing agent exercises
custodian authority when using the NAP purchase order and or petty cash
systems. Additionally, any applicable subordinate contract document such as
club special function contract, club guest check, vendor invoice, etc., must
be attached to the receiving documentation.

(2) Memento storeroom inventory management. All storeroom
transactions must be documented as required by NAP directives (see AFR 176-
10). Memento stock issued from the storeroom inventory must be documented
on a requisition form and have approval authority documentation attached.

OFFICIAL THOMAS S. MOORMAN, TR.
Lieutenant General, USAF
Commander

WAYNE R. HEINKE
Colonel, USAF
Director of Information Management