Course

Course Summary
Credit Type:
Course
ACE ID:
MMWR-0056
Organization's ID:
MMWR-0056
Organization:
Installation Management Command, G7 Training Division, MG Robert M. Joyce MWR Academy
Location:
Classroom-based
Length:
Mobile: 32 hours (4 days); Virtual 52 hours
Dates Offered:
Credit Recommendation & Competencies
Level Credits (SH) Subject
Upper-Division Baccalaureate 3 Financial Budgeting
Description

Objective:

The course objective is to provide students with the knowledge, skills, and abilities to successfully operate a non-appropriated fund (NAF) program. This course is a practical, hands-on approach to increase student proficiency in interpreting regulations and operating guidance, analyzing income statements, calculating and identifying labor and other operating expenses, and formulating an annual operating budget (AOB), including CPMC.

Learning Outcomes:

  • Interpret historical data for budget applicability
  • Analyze an income statement to determine program operating decisions
  • Interpret financial management protocols
  • Utilize specific guidelines for non-appropriated funds program operations
  • Interpret non-appropriated funds variance report and other historical financial reports
  • Analyze financial reports for conducting daily operations of a non-appropriated funds organization and formulating an annual operating budget (AOB), including CPMC

General Topics:

  • Non-appropriated fund (NAF) financial management protocols
  • NAF program operations guidance
  • NAF Annual Budget Guidance
  • NAF Income Statement
  • NAF Variance Report
  • Capital Purchase Minor Construction (CPMC) Process and decision matrix
Instruction & Assessment

Instructional Strategies:

  • Audio Visual Materials
  • Case Studies
  • Classroom Exercise
  • Discussion
  • Learner Presentations
  • Lectures
  • Practical Exercises

Methods of Assessment:

  • Case Studies
  • Performance Rubrics (Checklists)
  • Presentations
  • Quizzes
  • Written Papers

Minimum Passing Score:

75%
Supplemental Materials