DODD 1015.15 CE-01 03/20/08
Establishment, Management, and Control of Nonappropriated Fund Instrumentalities and Financial Management of Supporting Resources
|Publication Date:||20 March 2008|
APPLICABILITY AND SCOPE
This Instruction applies to the Office of the Secretary of Defense, the Military Departments, the Office of the Chairman of the Joint Chiefs of Staff, the Combatant Commands, the Office of the Inspector General of the Department of Defense, the Defense Agencies, the DoD Field Activities, and all other organizational entities in the Department of Defense (hereafter referred to collectively as the "DoD Components"). The term "Military Services" as used herein refers to the Army, the Navy, the Air Force, and the Marine Corps.
The following funds are excluded from this Instruction.
All funds accounted for under U.S. Treasury symbols (to include Defense Commissary Agency Surcharge Trust Funds) and resources acquired with appropriated funds (APFs).
Trust funds to include patient trust funds, prisoner personnel deposit funds, cadet and midshipmen personnel trust funds at Military Service academies, ships' stores funds (Navy), and Armed Forces Retirement Home resident trust funds.
Contractor and subcontractor funds including concessionaire funds and funds at vending facilities operated by blind licensees in accordance with DoD Directive 1125.3 (Reference (h)) on DoD installations.
Funds of private organizations as defined in DoD Instruction 1000.15 (Reference (i)).
Midshipmen's Store funds, United States Naval Academy.
Chaplains' religious funds.
Employee retirement and pension plan trust funds, including those for defined benefit and 401(k) plans, established under DoD 1401.1-M (Reference (j)).
Donations to the Department of Defense or the Military Departments in accordance with Volume 12 of DoD 7000.14-R (Reference (k)).
REISSUANCE AND PURPOSE
Consistent with the authority provided in References (a) and (b), this Instruction reissues Reference (c) and incorporates and cancels the following to prescribe policy, assign responsibilities, and set procedures for establishment, management, and control of Nonappropriated Fund Instrumentalities (NAFIs), nonappropriated funds (NAFs), and financial management of resources supporting NAFIs.
Under Secretary of Defense (Comptroller)/Chief Financial Officer (USD(C/CFO)) and Under Secretary of Defense (Personnel and Readiness) (USD(P&R)) Memorandum (Reference (e)).
Principal Deputy Under Secretary of Defense (Personnel and Readiness) (PDUSD(P&R)) Memorandum (Reference (f)).
Enclosure 6 of DoD Instruction 1015.10 (Reference (g)).