Army Morale, Welfare and Recreation Resources
MWR Program Funding
SUMMARY:
The Army MWR program is dual funded by appropriated funds (APF) and nonappropriated funds (NAF). Both sources are impacted by force restructuring decisions and the resultant impacts on the DOD budget. APF are the primary resource to fund MWR programs that are directly related to mission readiness.
KEY POINTS:
APF and NAF are the funding resources for MWR programs.
The MWR program is divided into three categories: Category A - Mission Sustaining Activities; Category B - Basic Community Support Activities; and Category C - Business Activities.
Only limited, indirect APF support is authorized for MWR Category C revenue generating activities. However, remote and isolated sites are authorized specific levels of direct APF support.
SUPPORTING POINTS:
a. The MWR program has two resource elements: APF and NAF.
- APF. Operations and Maintenance (O&M) accounts, Personnel accounts (PA), and Military Construction (MILCON) are the primary funding sources for MWR operations. Direct support is provided in O&M Base Support. Indirect O&M support is captured during the year of execution as funds are expended and recorded in financial reports.
- NAF. NAF are earned from sales and charges by installation business activities such as the Army and Air Force Exchange Service (AAFES), clubs and bowling centers. AAFES dividends to the Army are used to support the NAF Major Construction Program.
b. DOD establishes MWR resource policy while the Congress provides oversight through the House National Security Committee (HNSC) MWR Panel and the Senate Armed Services Committee (SASC).
c. APF are the primary funding source for mission related (Category A) programs, e.g., sports and libraries and certain Category B programs/ functions such as center based child care. NAF are used to subsidize non-revenue producing MWR activities when APF are not available for reinvestment in MWR business programs.