N9G “TOOLBOX”

What is the N9G Tool Box? The N9G tool box provides the field with helpful information on a wide range of subjects. The tool box provides information to CNIC Regions & Installations; keeping them “audit-ready” at all times. We have provided each of you with a tool box, just make sure as we provide you a tool monthly, you keep it in your tool box!

Topics that will be filling your Tool Box Monthly Cost of Goods Sold November 13 Cash & Cash Handling December 13 Managers Financial Review January 14 NAF PersonnelFebruary 14 Contracts April 14 Reconciliation July 14 Assets Inventory August 14 Refreshment Policy December 14 Support Services Expense February 15

Support Services Clarification

Intra word-forming element meaning " within, inside, on the inside," from Latin intra "on the inside, within," related to inter "between," from PIE *en- t(e) ro-, from root *en "in" (see in ). Commonly opposed to extra-, but the use of intra as a prefix was rare in classical Latin.in Inter. a prefix occurring in loanwords from Latin, where it meant “ between,” “among,” “in the midst of,” “mutually,” “reciprocally,” “together,” “during” ( intercept; interest); on this model, used in the formation of compound words ( intercom; interdepartmental). Intra word-forming element meaning " within, inside, on the inside," from Latin intra "on the inside, within," related to inter "between," from PIE *en- t(e) ro-, from root *en "in" (see in ). Commonly opposed to extra-, but the use of intra as a prefix was rare in classical Latin.in Inter. a prefix occurring in loanwords from Latin, where it meant “ between,” “among,” “in the midst of,” “mutually,” “reciprocally,” “together,” “during” ( intercept; interest); on this model, used in the formation of compound words ( intercom; interdepartmental). Definition of “Intra” & “Inter”

Support Services Clarification Notice!!! The G/L accounts below have been re-named. The updated names have been changed in SAP and will be included in the next AIMS Manual update INTER FUND SUPPORT SERVICES INTER FUND SUPPORT SERVICES EXPENSE INTER FUND SUPPORT SERVICES EXP UFM INTRA MWR SERVICES REND/RECD INTRA NGIS SERVICES REND/RECD INTRA MWR SERVICES REND/RECD UFM

Support Services Clarification – Inter-company revenue/expense accounts are defined as revenue and expense for a common support service rendered to another organization or entity. Used “between” funds INTER FUND SUPPORT SERVICES INTER FUND SUPPORT SERVICES EXPENSE INTER FUND SUPPORT SERVICES EXP UFM Examples of when to use these accounts:  Regional Business Office performs accounting functions for NGIS. A signed MOA is in place between the RBO and NGIS – NGIS pays the RBO on a monthly basis. (2 different NAFI’s)  Regional Business Office performs accounting functions for CMWR. A signed MOA is in place between the RBO and CMWR – CMWR pays the RBO on a monthly basis. (2 different NAFI’s) In the examples above, RBO would record the revenue in , NGIS/CMWR would record the expense in

Support Services Clarification – Intra-company revenue/expense accounts are defined as revenue earned/expenses for a common support service provided by one organization to another location within the same organization or entity INTRA MWR SERVICES REND/RECD INTRA NGIS SERVICES REND/RECD INTRA MWR SERVICES REND/RECD UFM Examples when/how to use this account:  Southwest Region MWR Maintenance Team provides self-help services to the Northwest Region for updates to the MWR Cottages ($35,000) and assistance for installing lockers at the Fitness Facility in Bangor ($15,000). Signed MOA between Regions states the cost for these services will be $50,000. (MWR to MWR) Northwest will record the $35,000 expense in ; $15,000 expense in and Southwest will record the $50,000 revenue in  Southeast Regional NGIS contracts Mid-lant NGIS Maintenance Team using an MOA to update the Lobby of the NGIS at NAS Jacksonville. Cost per signed MOA is $80,000 (NGIS to NGIS) Southeast NGIS will record the $80,000 expense in ; Mid-lant NGIS will record the revenue in

Support Services Clarification – Used to record the receipt or accrual of revenue not specifically identified by other revenue accounts. Other revenue is also defined as revenue collected from an entity OTHER than MWR, NGIS, CMWR, or CNIC. Service charges collected on bad checks should be coded here. Examples when/how to use this account:  NGIS Front Desk at NS Bangor performs guest check-in for NGIS and Bachelor Housing. (Bachelor Housing is funded 100% with APF funds). The Front Desk employees are NAF. There is a signed MOA stating that QO dollars will pay for 6,261 man hours at the rate of $14.00 per man hour for a total of $87,654 yearly or $21, quarterly; payments will be received from DFAS. When check is received; ($21, quarterly) the revenue is reported in The reason is that it is an entity other than what is listed above; and the definitions for intra (within) and inter (between) do not apply.  Navy Flying Club (NFC) contracts with the Business Office via an MOA to complete they accounting requirements. The signed MOA states that the NFC will pay the Business Office a total of $1,000 monthly. When the check is received from the NFC for $1,000, the revenue is reported in The reason is that the NFC is a club that does not operate out of the MWR “checkbook.” When check is received; ($1,000 monthly) the revenue is reported in The reason is that it is an entity other than what is listed above; and the definitions for intra (within) and inter (between) do not apply.

COMMON SUPPORT SERVICES* /001/089 Intra-company (within) /741000/089 Inter-company (between) Other Revenue Region MWR/Region MWR 1XXX/1XXX Region MWR/Region NGIS 1XXX/8XXX Any Fund/All payments from DFAS (incl 2492s) Region NGIS/ Region NGIS 8XXX/8XXX Region MWR/CMWR 1XXX/4XXX Any Fund/Recycling Vendor CMWR/CMWR 4XXX/4XXX Region NGIS/CMWR 8XXX/4XXX Any Fund/Army Navy Flying Club/Navy Flying Club (NFC) 5XXX/5XXX Region NGIS/Navy Fisher House (NFH) 8XXX/6590 Any Fund/Air Force Region or Central WFS/ Region or Central WFS 66XX or 6514/66XX or 6514 Region MWR/MWR Central Fund 1XXX/6510 Any Fund/Navy Flying Club (5XXX) HQ 6513/HQ 6510 Region NGIS/NGIS Central Fund 8XXX/6580 HQ 6513/Wounded Warrior HQ 6513/HQ 6580 Region MWR/Region or Central WFS 1XXX/66XX or 6514 HQ 6513/Safe Harbor Region NGIS/Region or Central WFS 8XXX/66XX or 6514 HQ 65XX/HQ 6515 *list may not be all inclusive-check with HQ Finance if questions HQ 6513/HQ 6590 HQ 6510/HQ 6590