ALCGPSC 121/24 - MORALE, WELL-BEING, AND RECREATION (MWR) NON-APPROPRIATED FUND (NAF) YEAR 2025 BUDGET GUIDANCE

ALCGPSC 121/24

SUBJ: MORALE, WELL-BEING, AND RECREATION (MWR) NON-APPROPRIATED FUND (NAF) YEAR 2025 BUDGET GUIDANCE

A. Coast Guard Morale, Well-Being, and Recreation Manual, COMDTINST M1710.13D

1. IAW Ref A, approved NAF Year 2025 MWR NAF budgets are due to the cognizant authority for MWR purposes no later than 30 Nov 2024. Cognizant authorities other than the Community Services Command (CSC) will establish appropriate due dates to ensure the timely submissions of budgets required to CSC.

2. All NAF budgets shall be created in Quickbooks and submitted through the unit's chain of command for review. No other formats are accepted. Guidance regarding the process can be found at the resource section of the MWR website https://www.coastguardmwr.org/resources. Units included in CSC's Centralized Accounting Initiative (CAI) will be contacted by a CSC Accountant regarding the proper procedures for budget entry.

3. All NAF budgets submitted for review to CSC must also include a cover memorandum and command reviewed and approved APF budget as an enclosure for the unit MWR program. APF budgets should include funding for MWR activities as outlined in Appendix E of reference A.

4. A Per Capita distribution amount of 55 dollars per active duty billet is projected for 2025. The final Per Capita amount will be determined by the Non-Pay Compensation Board of Directors in March of 2025.

5. Although budget submission timelines may differ, the planning factors below also apply for other Non-appropriated Fund Instrumentalities (NAFIs) and include:

a. A 12.5 percent employer share of base pay for NAF employees enrolled in the NAF retirement system for NAF Year 2025. This rate is subject to change in 2025 as updated actuarial information is received on the retirement account.

b. Units with MWR NAF employees receiving workers compensation payments are expected to pay the first 5,500 dollars for each employee’s paid claim. Note: This presumes that the unit is following the recommendations of the CSC HR staff for claims. Units that do not follow CSC HR staff recommendations will absorb 100 percent of claim costs.

c. Commands with NAF employees that desire to participate in the NAF Tuition Assistance program must use unit funds to support this program in 2025.

d. For NAF Year 2025, Commands with Category B and C MWR Activities will be assessed a prorated share of their MWR NAF liability insurance premium required to manage the risk associated with providing these activities. Units with these expenses may use actual expenses incurred in 2024 to estimate 2025 figures. Expenses must be attributed to the applicable activities.

e. Increases in COLA and employee benefits are not currently available but should be factored into each budget. Recommend using last year’s projected 4.1 percent as an estimation.

6. When forwarding MWR and Child Development Center (CDC) budgets to CSC/CG-1K12, scanned copies may be sent to MWR via D05-SMB-CSCMWR and CDC via Renee.l.Podolec@uscg.mil and Wendy.Andrews@cgexchange.org.

7. Questions regarding the NAF Year 2025 MWR budget process may be directed to Mr. Adam Gray, CSC MWR Program Resource Specialist at adam.p.gray2@uscg.mil. Questions regarding the CDC budget process may be directed to Ms. Renee Podolec, CG-1K12 Child Development Services Program Manager at Renee.l.Podolec@uscg.mil or Ms. Wendy Andrews, CSC General Ledger Manager at Wendy.Andrews@CGExchange.org. CDC NAF budgets should be included with the submission of the MWR budget to the above points of contact.

8. RDML Z. Merchant, Commander, Personnel Service Center (CG-PSC), sends.

9. Internet release authorized.