scope:

APPLICABILITY AND SCOPE

This Instruction applies to the Office of the Secretary of Defense (OSD), the Military Departments, 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).

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 vending facilities operated by the blind licensees under DoD Directive 1125.3 (reference (c)) on DoD installations.

Funds of private organizations, as defined in DoD Instruction 1000.15 (reference (d)).

The Midshipmen's Store, United States Naval Academy funds.

Chaplain's 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 (e)).

Donations to the Department of Defense or the Military Departments under DoD 7000.14-R, Volume 12 (reference (f)).

REISSUANCE AND PURPOSE

This Instruction reissues reference (a) and implements reference (b) to prescribe procedures for establishment, management and control of Nonappropriated Fund Instrumentalities (NAFIs), and financial management of Nonappropriated Fund (NAF) Activities.