MORALE, WELL-BEING, AND RECREATION (MWR) NON-APPROPRIATED FUND
(NAF) YEAR 2026 BUDGET GUIDANCE

R 101338Z OCT 25 MID120012123573U
FM COMCOGARD PSC WASHINGTON DC
TO ALCGPSC
BT
UNCLAS
ALCGPSC 125/25
SUBJ: MORALE, WELL-BEING, AND RECREATION (MWR) NON-APPROPRIATED FUND
(NAF) YEAR 2026 BUDGET GUIDANCE
A. Coast Guard Morale, Well-Being, and Recreation Manual, COMDTINST
M1710.13 (series)
1. IAW Ref A, approved NAF Year 2026 MWR NAF budgets are due to the
cognizant authority for MWR purposes no later than 30 Nov 2025.
Cognizant authorities other than the Community Services Command (CSC)
will establish appropriate due dates to ensure timely submissions of
requisite budgets to CSC.
2. NAF budgets are created in Quickbooks and submitted through the
unit chain of command for review. No other formats are accepted.
Units can find procedural guide at the resource section of the MWR
website https://www.coastguardmwr.org/resources. Units part of
CSC's Centralized Accounting Initiative (CAI) should work with
their assigned CSC Accountant regarding the proper procedures for
budget entry.
3. All NAF budgets submitted to CSC for review must include a
cover memorandum with a command reviewed and approved MWR program
APF budget enclosure. APF budgets should include funding for MWR
activities as outlined in Appendix E of reference A.
4. A Per Capita distribution amount of 55 dollars per active-duty
billet is projected for 2026. The final Per Capita amount is
determined by the Non-Pay Compensation Board of Directors in March
of 2026.
5. Although 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 2026. This rate
is subject to change in 2026 as updated actuarial information is
received on the retirement account.
b. Units with MWR NAF employees receiving workers compensation
payments are expected to pay the first 5,500 dollars for each
employee's paid claim. Note: This assumes the unit is following the
recommendations of the CSC HR staff for their claims. Units that do
not follow CSC HR staff recommendations absorb 100 percent of their
claim costs.
c. Commands with NAF employees that desire to participate in the NAF
Tuition Assistance program must use unit funds to support this
program in 2026.
d. For NAF Year 2026, Commands with Category B and C MWR Activities
will be assessed a prorated share of the MWR NAF liability insurance
premium required to manage risk associated with providing such
activities. Units with these expenses can use actual expenses
incurred in 2025 as 2026 estimates. These expenses must be
attributed to the applicable activities.
e. Increases in COLA and employee benefits are not currently
available but should generally be factored into each budget.
Recommend using last year's projected 3.6 percent as an estimation.
6. When forwarding MWR and Child Development Center (CDC) budgets
to CSC/CG-WFS-2, 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.
7. Questions regarding the NAF Year 2026 MWR budget process may be
directed to Mr. Adam Gray, CSC MWR Program Finance and Operations
Manager at Adam.P.Gray2@uscg.mil. Questions regarding the CDC
budget process may be directed to Ms. Renee Podolec CG-WFS-2 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.
8. CAPT A. R. Jones Personnel Service Center (CG-PSC), sends.
9. Internet release authorized.