ALCGPSC 007/22 - MORALE WELL-BEING RECREATION (MWR) QUICKBOOKS STANDARD CHART OF ACCOUNTS (COA) IMPLEMENTATION

ALCGPSC 007/22

SUBJ: MORALE WELL-BEING RECREATION (MWR) QUICKBOOKS STANDARD CHART OF
ACCOUNTS (COA) IMPLEMENTATION

A. USCG MWR Standard Chart of Accounts (MWR Portal).

B. USCG MWR Implementation Guide for Standard Chart of Accounts
(MWR Portal).

C. USCG MWR Standard Chart of Accounts and Descriptions Process Guide
(MWRPortal).

D. Coast Guard Nonappropiated Fund Instrumentalities (NAFI) Manual,
COMDTINSTM2010.5C

1. This ALCGPSC provides guidance for the transition to the mandatory
new standard COA outlined in Refs (A) through (C).

2. Background: In accordance with Ref (D), an MWR Standard COA was
developed to provide a uniform process for posting accounting
transactions to an accounting software program or general ledger.
In an effort to improve reporting and establish continuity across the
service for MWR, a standardized non-appropriated fund (NAF) account
numbering scheme will be established within the new COA. All units
will be required to use this COA for their MWR NAF reporting of
Category B and C activities.

3. The MWR Standard COA was designed for use with various accounting
programs such as QuickBooks. The recommended version of QuickBooks
for units to use is QuickBooks Online version Plus. If you have
questions or concerns about the required QuickBooks version, please
contact the points of contact listed in paragraph 9.

4. Monitorship: The Community Services Command (CSC) is responsible
for establishing and monitoring the use of the COA. When using
accounting software programs as mentioned above, all MWR financial
reporting activities shall use the MWR Standard COA for general
ledger accounting entries. Ref (C) will be used for description of
accounts and example journal entries, debits, and credits of each
account.

5. The current non-appropriated fund (NAF) fiscal year ends on
31 JAN 2022, and units will be required to transition to the new
COA for NAF year 2022 effective 01 FEB 2022. Note: Unit MWR programs
are required to close out NAF year 2021 books prior to the transition
to the new COA, so there may be a period where units will not be able
to record accounting entries in QuickBooks for the new NAF year. Once
your NAF year 2021 is closed, units will follow the implementation
guide to upload the new COA and begin recording accounting
transactions for NAF fiscal year 2022.

6. Units should use the Implementation Guide provided in Ref (B) for
step by step instructions to transition to the new COA in QuickBooks.
The MWR Standard Chart of Accounts and Descriptions Process Guide and
Implementation Guide for Standard (COA) can be found at

(copy and paste URL below into browser)

https://cg.portal.uscg.mil/units/csc/Shared%20Documents/Forms/
AllItems.aspx

7. Standard COA Implementation Timeline for NAF Year 2022:

19 Nov 21: Finalize Standard COA (Complete)
20 Dec 21: Finalize Standard COA Process Guide. (Complete)
31 Dec 21: Finalize Standard COA Implementation Guide. (Complete)
03 Jan 22: Test new COA through Pilot study of CG Academy MWR.
(Complete)
19 Jan 22: Revise Standard COA Implementation Guide based on Pilot.
24 Jan 22: Final Versions of Refs (A) through (C) available
31 Jan 22: Final Day of NAF YR 21
01 Feb 22: First Day of NAF YR 22 (New COA to be used)
OOA 01-28 Feb 22: Units finalize year end processes for NAF YR 21
close out.
NLT 28 FEB 22: Once NAF YR 21 is closed out. Units are required to
import and begin using new COA.
30 MAY 22: 1st Quarter MWR Reports Due to CSC

8. Units should contact CWO Stephen Bishop for questions regarding
the implementation guide, and CSC will work directly with the unit
MWR Director to provide assistance.

9. CSC POC: Mr. Matt Perciak (757) 842-4903; Matt.f.perciak@uscg.mil
or CWO Stephen Bishop, (757) 842-4929; stephen.j.bishop@uscg.mil.

10. Released: RDML S.N. Gilreath, Commander, Personnel Service Center.
The Service Center for our most important resource - Our People.

11. Internet release authorized.