ALCGPSC 117/22 - MORALE, WELL-BEING, AND RECREATION (MWR) NON-APPROPRIATED FUND (NAF) YEAR 2022 BUDGET GUIDANCE

ALCGPSC 117/22

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 2023 MWR NAF budgets are due to the
cognizant authority for MWR purposes no later than 30 Nov 2022.
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 2023. The final Per Capita amount will be
determined by the Non-Pay Compensation Board of Directors in March of
2023.
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 2022. This rate is
subject to change in 2023 as updated actuarial information is
received on the retirement account.
b. Based upon locality, a 4.1 percent cost of living increase is
projected.
c. The employer’s share of health care premiums for eligible NAF
employees is estimated to increase by 7 percent over the employer’s
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
employee’s 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 2023.
f. For NAF Year 2023, 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 2022 as 2023 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 2023 MWR budget process may be
directed to Mr. Stephen Bishop, CSC MWR Program Resource Specialist
at stephen.j.bishop2@uscg.mil. 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. RDML D.C. Barata, Commander, Personnel Service Center, sends.
7. Internet release authorized.