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All FAQs

Question : How was the NAFSGL developed?

From January 2014 through May 2015, a joint working group with experts from each Service, the Defense Finance and Accounting Service, the Office of the Under Secretary of Defense (Comptroller), and the Office of the Assistant Secretary of Defense (Readiness and Force Management) developed the NAFSGL. The working group dedicated over 3000 work hours to analyze, develop, and validate the NAFSGL and common framework. They cross-walked over 800 accounts in each Service’s existing chart of accounts and researched commercial industry standards and generally-accepted accounting principles to create a uniform chart of accounts, complete with 185 accompanying account definitions, that met each Service’s financial accounting and reporting needs.

Question: What is the purpose of the Board?

The Board provides advice and recommendations to the Deputy Assistant Secretary of Defense for Military Community and Family Policy (DASD(MC&FP)) on proposed changes to NAF accounting policies and procedures, issues related to NAF financial reporting and auditability, and other topics submitted by Board members or other stakeholders.

Question: What is the purpose of the NAFSGL?

The NAFSGL is a modified version of the United States Standard General Ledger and must be used for accounting and financial statement reporting to ensure the information in the financial statements is consistent for all Nonappropriated Fund Instrumentalities (NAFIs). Use of the NAFSGL provides standardization and sufficient traceability from the financial statements through the general ledger balances to the source documentation for audit purposes.

Question: What is the purpose of the Working Group (WG)?

The WG was assembled in January 2014 to create a standard general ledger for NAF activities, with direct input from the 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, the WG continues to refine the NAFSGL and reviews NAF accounting policies in the DoD FMR and the DoDI 1015.15.

Question : When does the Board Meet?

The Board meets at least 3 times per year.

Question : When does the Working Group Meet?

The WG meets monthly.

Question : When is deadline for implementation of the NAFSGL?

Pursuant to the DoD FMR, the deadline for implementation is October 1, 2016.

Question : Who are the Board members?

The listing of current Board members is here(insert link)

Question : Who are the Working Group members?

The most recent roster of WG members can be accessed here. [link to Excel spreadsheet]

Question : Whom does the NAFSGL apply?

The NAFSGL applies to all NAFIs in DoD, except NAFIs whose accounting is currently handled through a Military Service exchange financial system.

Question : Why is the Board needed?

The Board provides a permanent oversight body, with membership from all stakeholders, to ensure consistent, timely, and comprehensive review of OSD NAF policy in the areas of accounting, financial management and financial reporting.

Question : Why is the Working Group needed?

The WG is an unprecedented oversight body that will allow a permanent voice from the subject matter experts at the Army, Air Force, Navy and Marine Corps in the process of reviewing and revising OSD NAF accounting policies.