1. N9G “TOOLBOX”

2. 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!

3. 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 Personnel February 14 Contracts April 14 Reconciliation July 14 Assets Inventory August 14 Refreshment Policy December 14 Support Services Expense February 15

4. Topics that will be filling your Tool Box Monthly Commercial Sponsorship May 2015 Compensatory Time/Travel Compensatory Time July 2015 Prime Vendor August 2015

5. Commercial Sponsorship The act of providing assistance, funding, goods, equipment (including fixed assets), or services to MWR program(s) and/or event(s) by an individual, agency, association, company, corporation, or other entity (sponsor) for a specific (limited) period of time in return for public recognition, advertising and promotional opportunities. Commercial Sponsorship may be unsolicited or solicited.

6. Commercial Sponsorship All funds, products and services secured through commercial sponsorship are NAF resources and may only be used in support of the MWR program. Commercial sponsorship funds received explicitly for Warfighter and Family Services (WFS)-- because it is executed as an MWR Category A program-- may be executed as NAF in support of the WFS program (light refreshments only). Funds received through commercial sponsorship shall not be used to make up for shortages of command APF funding or to fund things that are properly funded by command mission funds (non MWR programs and events)

7. References for Commercial Sponsorship  DoD Instruction 1015.10 of 6 July 2009  OPNAVINST 5380.1B  SECNAVINST 4001.2J  DoD Instruction 5120.4 of 16 June 1997  DoD 7000.14-R, Volume 5 of May 2012  DoD Instruction 1344.07 of 30 March 2006  SECNAVINST 1740.2E  CNO WASHINGTON DC 032305Z May 06 (NAVADMIN 128/06  DoD Instruction 1015.15 of 31 October 2007  SECNAVINST 11011.47B  DoD Instruction 1015.10 of 6 July 2009  OPNAVINST 5380.1B  SECNAVINST 4001.2J  DoD Instruction 5120.4 of 16 June 1997  DoD 7000.14-R, Volume 5 of May 2012  DoD Instruction 1344.07 of 30 March 2006  SECNAVINST 1740.2E  CNO WASHINGTON DC 032305Z May 06 (NAVADMIN 128/06  DoD Instruction 1015.15 of 31 October 2007  SECNAVINST 11011.47B

8. Commercial Sponsorship Community Relations (COMREL) events such as public visitations (open houses), air shows, festivals or non-MWR sponsored musical concerts open to general public are public affairs events These COMREL events are not to be confused with the occasional MWR hosted events that are open to the public. MWR NAFs may be used for all expenses that directly support the execution of the MWR mission at the COMREL event but may not be used to pay for expenses that are properly funded by APF

9. Commercial Sponsorship Prohibited use of NAF in Connection with COMREL Events NAF resources, including any funds or in-kind support received under a commercial sponsorship agreement may not be used for the following items: o Free VIP seating or food and beverage for military, state or local officials, or other dignitaries; o Portable toilets for public use (not to be confused with entertainers and sponsors) o Costs of socials, hospitality tents, chalets or parties for officials and other VIPS o Base operating support (BOS) costs o Military static displays i.e., and related official expenses o Community Relations/Public Affairs costs

10. Commercial Sponsorship Solicited & Unsolicited Solicited There must be adequate competition between sponsors. Instead of direct one-on-one contact with potential sponsors, MWR directors, with assistance from NAF Contracting should develop formal solicitation procedures in order to reach a larger number of potential sponsors. Solicitations may be placed in appropriate publications and web sites; or may be mailed. Solicitations must be performed by a formally appointed Commercial Sponsorship Coordinator. Solicited There must be adequate competition between sponsors. Instead of direct one-on-one contact with potential sponsors, MWR directors, with assistance from NAF Contracting should develop formal solicitation procedures in order to reach a larger number of potential sponsors. Solicitations may be placed in appropriate publications and web sites; or may be mailed. Solicitations must be performed by a formally appointed Commercial Sponsorship Coordinator.

11. Commercial Sponsorship Solicited & Unsolicited Unsolicited Unsolicited sponsorships are initiated by the prospective sponsor. Upon receipt of an inquiry from a prospective sponsor, the MWR sponsorship coordinator may inform the sponsor of the MWR program’s needs and opportunities that may interest the would-be sponsor. Unsolicited sponsorships are subject to the same guidance provided for solicited sponsorship Unsolicited Unsolicited sponsorships are initiated by the prospective sponsor. Upon receipt of an inquiry from a prospective sponsor, the MWR sponsorship coordinator may inform the sponsor of the MWR program’s needs and opportunities that may interest the would-be sponsor. Unsolicited sponsorships are subject to the same guidance provided for solicited sponsorship

12. Written Agreement Commercial Sponsorship - Includes Sponsor and MWR activity performance and other responsibilities - Valid for no more than 1 year and may be renewed one to four year periods, but may not exceed a total of five years - Must contain a clause in which the sponsor states that sponsorship costs will not be charged to any part of the Federal Government - Includes the financial responsibility of the sponsor or clearly states “In-kind” - Reviewed for legal sufficiency and compliance with CNICINST 1710.3 and its references by an OGC attorney (preferably) or JAG attorney. A written record of the existence of the legal review must be maintained. - Agreement must be signed by the sponsor and MWR representative. Authority to sign has been granted to REGCOMs, region N9 managers, region program directors and region MWR directors. Signature authority may be delegated in writing by any of these individuals to the installation level. Commercial Sponsorship Coordinators may not sign Commercial Sponsorship Agreements NOTE: MWR should be receiving an equal or greater exchange in goods, services & money than what it gives. i.e., free advertising to the sponsor for 6 months does not equate to 1 free pedicure certificate. You can not combine purchasing/contracting with sponsorship agreements. i.e.; $5,000 discount off of the purchase of a motorcycle does not equate to a $5,000 sponsorship agreement

13. Commercial Sponsorship “The Department of the Navy does not endorse any company, sponsor or their products or services.”

14. Unearned Income account – Only for Commercial Sponsorship 251011 Effective immediately Account 251011 has been established to record Commercial Sponsorship dollars (not in-kind products/services). The account can be used now and must be used starting October 1, 2015 Example: RKG Industries is providing $3,000 for three 5K runs ($1,000 for each event). 1 run is in November, 1 run is in January and the last run is in April. RKG Industries provides you a check for $3,000 which is received on October 10 th. On the next pages you will see how to record the $3,000 in the Unearned Income account 251011; and transfer $1,000 to each 5K run. Reminder: When you record the amount of money received through commercial sponsorship on your annual report, ensure you include the amount that is remaining in the unearned income account. Balance your agreements with the amount of money recorded in SAP to ensure all Sponsorship dollars are properly accounted for

15.  Receive Commercial Sponsorship money and record to 251011 UNEARNED INCOME – COMMERCIAL SPONSORSHIP (Account is open now, must use starting 1 Oct 15)  Record Deposit to 251011. Include Installation, Sponsor, Cost Center, Event and Month of Event NEW!!!! Unearned Income Account Only for Commercial Sponsorship

16. Transfer from the Unearned Income account to 571000 (Commercial Sponsorship Revenue account) in the month of the Event NEW!!!! Unearned Income Account Only for Commercial Sponsorship

17. Commercial Sponsorship Record – (using a customer account)

19. Maintain records to capture both the number and the value of all commercial sponsorship agreements. (See below) Additionally, commercial sponsorship agreements with alcoholic beverage producers, distributors or retailers must be clearly identified. This information is collected by the Regions and submitted to CNIC annually Maintain records to capture both the number and the value of all commercial sponsorship agreements. (See below) Additionally, commercial sponsorship agreements with alcoholic beverage producers, distributors or retailers must be clearly identified. This information is collected by the Regions and submitted to CNIC annually Commercial Sponsorship Recordkeeping & Annual reports Name, Address, type of Business or Sponsor Cash Value of In-Kind Consideration Description of In-Kind Consideration Disposition of Cash and In-Kind Total value of Sponsorship Commercial Sponsorship Annual Report for FY ( ) [Name of Reporting Installation or Region] Note: Excel spreadsheet is preferred. Use the template exactly as provided.

20. Commercial Sponsorship Need more information on Commercial Sponsorship? Go to: CNICINST 1710.3 Chapter 6 & 26 Commercial Sponsorship and Advertising -- COMREL Events

21. Policy Questions Financial Questions