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SECNAV 5401.2A 非拨款基金机构的建立、管理和控制以及支持资源的财务管理

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时间：2023-05-14

金币：10

上传者：战必胜
DEPARTMENT
OF
THE
NAVY
OFFICE
OF
THE
SECRETARY
1000
NAVY
PENTAGON
WASHINGTON,
D.C.
20350-1000
SECNAVINST
5401.2A
ASN(M&RA)
---.....,
\
JANltARY
21 2004
_____
•••••
~o/'
SECNAV
INSTRUCTION
5401.2A
From:
Secretary
of
the
Navy
Subj:
ESTABLISHMENT,
MANAGEMENT,
AND
CONTROL
OF
NONAPPROPRIATED
FUND
INSTRUMENTALITIES
AND
FINANCIAL
MANAGEMENT
OF
SUPPORTING RESOURCES
Ref:
(a)
DOD
Directive
1015.14
of
16
Jul
03
(b)
DOD
Instruction
1015.15
of
16
Jul
03
1.
Purpose.
To
implement
references
(a)
and
(b)
which
prescribe
policies
and
assign
responsibilities
for
establishment,
disestablishment,
management,
and
control
of
nonappropriated
fund
instrumentalities
(NAFIS),
nonappropriated
funds
(NAF) ,
and
financial
management
of
resources
supporting
NAFIs.
2.
Cancellation.
SECNAVINST
5401.2.
3.
Applicability.
This
instruction
applies
to
all
military
and
civilian
NAFIs
within
the
Department
of
the
Navy
(DON),
including
shipboard
Morale,
Welfare
and
Recreation
(MWR)
NAFIs.
The
only
exceptions
to
this
instruction
are
those
funds
listed
in
paragraph
2.2.
of
reference
(a).
4.
Policy.
It
is
DON
policy
that
the
establishment,
management,
and
control
of
NAFIs
and
financial
management
of
supporting
resources
be
implemented
in
accordance
with
references
(a)
and
(b).
5.
Responsibilities
a.
The
Assistant
Secretary
of
the
Navy
(Manpower
and
Reserve
Affairs)
[ASN (M&RA)]
is
the
principal
staff
assistant
to
the
Secretary
of
the
Navy
for
MWR
programs
and
NAFIs
and
for
coordinating
matters
related
to
MWR
and
NAFI
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