ALCGPSC 117/21 - MORALE, WELL-BEING, AND RECREATION (MWR) NON-APPROPRIATED FUND (NAF) YEAR 2022 BUDGET GUIDANCE

ALCGPSC 117/21

SUBJ: MORALE, WELL-BEING, AND RECREATION (MWR) NON-APPROPRIATED FUND
(NAF) YEAR 2022 BUDGET GUIDANCE

A. Coast Guard Morale, Well-Being, and Recreation Manual, COMDTINST M1710.13D

1. IAW Ref A, approved NAF Year 2022 MWR NAF budgets are due to the cognizant authority for MWR purposes no later than 30 Nov 2021. Cognizant authorities other than the Community Services Command (CSC) will establish appropriate due dates to ensure the timely submissions of budgets required to CSC.

2. A Per Capita distribution amount of 50 dollars per active duty billet is planned for 2022. The final Per Capita amount will be determined by the Non-Pay Compensation Board of Directors in March of 2022.

3. Although the budget submission timelines may differ, the planning factors below also apply for other Non-appropriated Fund Instrumentalities (NAFIs) and include:

a. A 12.5 percent employer share of base pay for NAF employees enrolled in the NAF retirement system for NAF Year 2021. This rate is subject to change in 2022 as updated actuarial information is received on the retirement account.

b. Based upon locality, a 2.7 percent cost of living increase is projected.

c. The employers share of health care premiums for eligible NAF employees is estimated to increase by 7 percent over the employers share from last year.

d. Units with MWR NAF employees receiving workers compensation payments will be expected to pay the first 5,500 dollars for the employees paid claim. Note: This is with the understanding that the Unit is following the recommendations of the CSC HR staff for their claims. Units that do not follow CSC HR staff recommendations will absorb 100 percent of their claim costs.

e. Commands with NAF employees that desire to participate in the NAF Tuition Assistance program must budget for the amount they want to support this program in 2022.

f. For NAF Year 2022, commands with Category B and C MWR Activities will be assessed a prorated share of the MWR NAF liability insurance premium required to manage the risk associated with providing these activities. Units having these expenses may use actual expenses incurred in 2021 as 2022 estimates. These expenses need to be attributed to the applicable activities.

4. When forwarding MWR and Child Development Center (CDC) budgets to CSC/CG-1112, scanned copies may be sent to D05-SMB-CSCMWR for MWR and Renee.l.Podolec@USCG.MIL and Wendy.Andrews@cgexchange.org for the CDCs.

5. Questions regarding the NAF Year 2022 MWR budget process may be directed to CWO Stephen Bishop, CSC MWR Financial Analyst at D05-SMB-CSCMWR. Questions regarding the CDC budget process may be directed to Ms. Renee Podolec CG-1112 Child Development Services Program Manager at Renee.l.Podolec@USCG.MIL or Ms. Wendy Andrews, CSC General Ledger Manager at Wendy.Andrews@CGExchange.org. CDC NAF budgets should be included with the submission of the MWR budget to the above points of contact.

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

7. Internet release authorized.