New update for FY 02 appropriated fund (APF) Element of Resource (EOR’s) for Utilization, Support and Accountability (USA) for MWR.

There are now two Element's of Resource (EOR’s) for USA for MWR.

For FY 02 a second EOR has been added for USA MWR and the previous definition for EOR 25FC has been changed. In FY 02 25FD has been added to DFAS-IN 37-100-02 for use with USA for MWR. This EOR is restricted to those obligations that support all Memoranda of Agreement that reflect appropriated fund (APF) obligations to the MWR organization (Nonappropriated Fund Instrumentality) providing MWR services authorized APF on behalf of the U.S. government. Authorized MWR and Family Support activities include MWR, Youth Services and Child Development Services. This will allow the APF obligations to be separately identified and gauged against the corresponding MWR programs.

SUBJECT: New Morale, Welfare, and Recreation (MWR) Appropriated Fund (APF) Element of Resource (EOR) for Fiscal Year 2002

1. A new EOR 25FD has been established and published in DFAS-IN Manual 37-100-02. The definition for EOR 25FC has been changed. These are to be used in accounting for transactions under the Utilization, Support, and Accountability (USA) for MWR initiatives only. The new definitions are contained at enclosure 1.
2. One of the requirements and responsibilities in utilizing USA for MWR is to ensure that both the APF and nonappropriated fund (NAF) accounting systems portray and record the transactions accurately. To do so, and as a matter of oversight, reconciliation between the two systems must take place on a continuing basis. This is one reason that these EOR’s were created.
3. The establishment of these EOR’s does not create any changes in the existing NAF accounting procedures. It is incumbent upon MWR managers to ensure that proper coding of NAF employees employed under USA for MWR is maintained in the Departments GL and GN for the Personnel Strength Reports prepared by NAF Financial Services.
4. The APF accounting system will be responsible to report the data, as well as the installation DCA/DRM to do the reconciliation. The following is a guide on how the reconciliation’s should be handled.
   • Under the Memorandum of Agreement (MOA) the installation will have proposed the APF support by program (program or functional cost account code) on an annual basis, subject to the availability of funds.
   • The NAF and APF accounting systems both track these transactions, though in their own unique ways. To enhance the visibility of USA for MWR in the APF accounting system, EOR 25FC and EOR 25FD were established.
   • To ensure that both accounting systems are properly and consistently capturing these data, we are encouraging all installation DCAs and/or DRMs to nominally reconcile both systems: the NAF financial statements to the APF MWR 218 report.

RECONCILIATION GUIDE

1. Assumption: Installation obligation of funds done quarterly.
   • Reconciliation’s can take place quarterly at most (Qtr 1 to Qtr 1, etc.)
2. Assumption: Installation DRMs will obligate by AMSCODE while MWR NAF financial statements are prepared by Program Code.
3. Installation Account Processing Code (APC) master files must crosswalk AMSCODEs to the Program/Functional Cost Account Codes.
   • MDEP obligation totals (QDPC, QCCS, & QYDP) for EOR 25FC and EOR 25FD should track closely to the quarterly NAF financial statements in consolidated Department GL.
4. Year-end APF data will feed into MWR 218 Report where APF indirect support is added. Prepared by Program/Functional Cost Account Code.
   • EOR 25FC and EOR 25FD should be checked against comparable Program Code and Department GL for accuracy.

Extract from the DFAS-IN Manual 37-100-**:

THE ARMY MANAGEMENT STRUCTURE
STANDARD ARMY ACCOUNTING CLASSIFICATION
ELEMENT OF RESOURCE CODES (EOR)
SECTION II
Effective Fiscal Year 2002
2B-EOR-II-19

25FC - MORALE, WELFARE AND RECREATION UTLZTN, SPT & ACCNTBLTY (USA)-NON-PAY This EOR crosswalks to OMB Object class 25.2, Other contractual Services and as such is subject to the reporting limitation. This Element of Resource (EOR) is restricted to those obligations that support the non-pay portions under all Memoranda of Agreement that reflect appropriated fund (APF) obligations to the MWR organization Nonappropriated Fund Instrumentality providing MWR services authorized APF on behalf of the U. S. government. Authorized MWR and Family Support Activities may include those identified by AMS codes (****96L, MWR) or (***19, Child Development and Youth Services), and/ or Functional Cost Account (FCA) codes (ref 2D-FCA-1, Section VIII, MWR R Series), but excludes (****20, Army Community Service). This EOR must be used with a MWR FCA code and/or AMS code and reconciled by the appropriate command and resource staff to the program’s nonappropriated fund financial statements throughout the fiscal year.