DODD 7000.14-R VOL 13 CHAP 2

Abstract

This chapter provides the general ledger account numbers to be used by all NAFIs. The deadline for implementation of the NAFSGL is no later than January 31, 2015. As an interim solution until system changes can be implemented at the transaction level, crosswalks from the NAFIs' chart of accounts to the NAFSGL may be utilized. <br>PURPOSE <br>This chapter prescribes the requirements of the Nonappropriated Fund Standard General Ledger (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). This will provide for standardization and sufficient traceability from the financial statements through the general ledger balances to the source documentation for audit purposes. At a minimum, the NAFSGL is updated annually and is published by the Office of the Under Secretary of Defense (Comptroller) prior to 1 October of each year.