Nonappropriated Fund Standard General Ledger (NAFSGL)

NAF Accounting Working Group FAQ

The DoD NAF Accounting Working Group (NAWG) was established per Office of the Secretary of Defense (OSD) memorandum dated August 23, 2013.  The NAWG was assembled in January 2014 to create a standard general ledger for NAF activities, with direct input from the Military Services, to facilitate consolidation of financial reporting data at the OSD level. Since the creation of the initial version of the NAFSGL in June 2015, and the updates in January 2019 and October 2020, the WG continues to refine the NAFSGL and reviews NAF accounting policies in DoD Financial Management Regulation (FMR) 7000.14, and DoD Instruction (DoDI) 1015.15.

The NAWG started with a workshop in January 2014, and began meeting on a monthly basis in February 2014.  Since March 2022, the NAWG meets quarterly.

The NAWG is comprised of accounting experts and functional-level representatives from the DoD MWR and Resale communities at varying echelons throughout the Military Services, Defense Finance and Accounting Services (DFAS), and OSD.  A representative from the Office of the Deputy Assistant Secretary of Defense for Military Community and Family Policy (DASD(MC&FP)) serves as chairperson of NAWG meetings.

The NAWG serves as an advisory body and its members provide policy and program expertise at the Military Service Secretariat and OSD-levels; and accounting expertise at the functional-level of NAF financial management and accounting operations across the DoD. 

The NAWG reviews proposed changes to the NAFSGL, DoD NAF accounting policies and procedures, issues related to NAF financial reporting and auditability, and other topics that augment Generally Accepted Accounting Principles (GAAP) in support the governmental nature of DoD NAF Instrumentalities (NAFIs).

When is the next meeting?
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NAF Accounting Working Group Meeting Minutes

No minutes from the February meeting

No minutes from the March meeting

No minutes from the April meeting

No minutes from the May meeting

No meeting in June

No meeting in July

NAF Acctng WG Mtg Notes 8-28-14 FINAL

No minutes from the September meeting

NAF Acctng WG Mtg Notes 10-30-14 FINAL

NAF Acctng WG Mtg Notes 11-20-14 FINAL

NAF Acctng WG Mtg Notes 12-18-14 FINAL