Morale Fund Financial Statement Program (MFFSP)

Purpose This program may aid in the formulation of required morale fund financial statement reports in accordance with Enclosure (16) of the Coast Guard Morale, Well-Being, and Recreation Manual, COMDTINST M1710.13 (series). It does not use or suggest any new or different reporting requirements. This program is not really intended for Category C MWR Activities. If used for Category C MWR Activities with Accounts Payables, Receivables, and Salary Expenses, greater accounting knowledge may be required. Units should refer to the guidance contained in the MWR Manual in conjunction with the use of this Excel spreadsheet program.

MFFS Program Spreadsheets Morale Fund Financial Statement (CG-2985) - Basic document for recording financial results of operations for morale activities and reporting the financial status of the morale fund, at a point in time. Operating Summary MWR Activities (CG-2985A) - Form designed to summarize the results of operation of Category B, C, and resale activities, over a stated period, and supports the CG-2985. Morale Fund Transaction Accounting Sheet (CG-4517) - Form is designed to record the day-to-day transactions of the morale fund and assist in the preparation of the CG-2985 and CG-2985A. Form can also be used to satisfy the requirement to submit a schedule of Other Receipts/Income with CG-2985. 8/8/2018

MFFSP Benefits Single entries placed on CG-4517 spreadsheet can update CG-2985 and CG-2985A automatically. By using the CG-4517spreadsheet, manual entries reduced on CG-2985 and CG-2985A. Minimizes bookkeeping and calculation errors. Eliminates time spent producing manual financial reports.

What do you need to know… The reporting requirements as outlined in Enclosure (16) of the MWR Manual Some basic Excel spreadsheet skills

LET’S GET STARTED!! The following is a overview of how this program works.

THINGS TO REMEMBER ON CG-2985…     RELIEVING CUSTODIAN     $0.00 OUTSTANDING CHECKS (DRAWN BUT NOT SHOWN ON BANK STATEMENT) 28 THINGS TO REMEMBER ON CG-2985… DEPARTMENT OF HOMELAND SECURITY U.S. COAST GUARD CG-2985 (Rev. 5-16) MORALE FUND FINANCIAL STATEMENT REPORT TYPE REGULAR [ ] RELIEF [ ] CORRECTED [ ] FINAL [ ] REPORTING UNIT UNIT PHONE COGNIZANT AUTHORITY PERIOD COVERED CLOSING DATE   ITEM NET WORTH ASSETS AND LIABILITIES END OF PERIOD 1 NET WORTH BROUGHT FORWARD (ITEM 9 PREVIOUS REPORT) $0.00 10 CHECKING ACCOUNT BALANCE 2 CGES FUNDING 11 CASH ACCOUNT/CASH ON HAND 3 NET PROFIT MWR ACTIVITIES (SAME AS TOTAL ON CG-2985a BLK A-13) 12 SAVINGS ACCOUNT 4 OTHER RECEIPTS/INCOME 13 *ACCOUNTS RECEIVABLE 5 TOTAL INCOME FOR PERIOD (ITEMS 2 THROUGH 4) 14 RESALE INVENTORY 6 MORALE EXPENDITURES 15 TOTAL ASSETS (ITEMS 10 THROUGH 14) 7 LOSSES AND TRANSFERS 16 *ACCOUNTS PAYABLE/OTHER LIABILITIES 8 TOTAL EXPENDITURES (ITEMS 6 PLUS 7) 9 NET WORTH (ITEM 1 PLUS 5 LESS 8) Must match line 17 17 NET WORTH END OF PERIOD (ITEM 15 LESS 16) Must match line 9 CERTIFICATIONS The accounts and records of the Morale Fund represented by this Financial statement have been audited. The financial condition of the Morale fund was found to be satisfactory and is fairly presented in this Financial Statement. The fiscal affairs of the Morale Fund were conducted in accordance with regulations and instructions. Exceptions, if any, are noted in the attached report. DATE CERTIFIED AUDITOR Print Name and Sign SUBMITTED: FUND CUSTODIAN MWR OFFICER/DIRECTOR Print name and Sign RECONCILIATION OF CHECKING ACCOUNT APPROVED: COMMANDING OFFICER 18 BANK BALANCE BY LATEST STATEMENT DATED: 31-Oct-17 As of this date, I have relieved:____________________________________________. as Morale Fund Custodian. This financial statement and the supporting records fairly represent the condition of the Morale Fund. Exceptions, if any, are noted in the attached report. 19 DEPOSITS ENTERED IN CHECKBOOK, NOT ON ABOVE STATEMENT 20 TOTAL OF ITEMS 18 AND 19 RELIEVING CUSTODIAN 21 OUTSTANDING CHECKS (DRAWN BUT NOT SHOWN ON BANK STATEMENT) *Itemize , with age of transaction, on the reverse. 22 CHECK BOOK BALANCE END OF PERIOD (ITEM 20 LESS 21) Must match line 10 Yellow cells require manual entry. Light blue cells are auto-filled from CG-4517 and CG-2985A, as appropriate.

THINGS TO REMEMBER ON CG-2985A, IF USED… Yellow and Light Yellow cells, if used, require manual entry. Turquoise cells are auto-filled from CG-4517.

Therefore…single entries made on CG-4517 for morale activities…

Resale activities…

Category B MWR Activities…

Category C MWR Activities…

Will AUTOMATICALLY calculate and update fields within the CG-2985… DEPARTMENT OF HOMELAND SECURITY U.S. COAST GUARD CG-2985 (Rev. 5-16) MORALE FUND FINANCIAL STATEMENT REPORT TYPE REGULAR [ ] RELIEF [ ] CORRECTED [ ] FINAL [ ] REPORTING UNIT UNIT PHONE COGNIZANT AUTHORITY PERIOD COVERED CLOSING DATE   ITEM NET WORTH ASSETS AND LIABILITIES END OF PERIOD 1 NET WORTH BROUGHT FORWARD (ITEM 9 PREVIOUS REPORT) $665.71 10 CHECKING ACCOUNT BALANCE $1,182.71 2 CGES FUNDING $1,000.00 11 CASH ACCOUNT/CASH ON HAND $100.00 3 NET PROFIT MWR ACTIVITIES (SAME AS TOTAL ON CG-2985a BLK A-13) $288.00 12 SAVINGS ACCOUNT $75.00 4 OTHER RECEIPTS/INCOME $532.00 13 *ACCOUNTS RECEIVABLE $250.00 5 TOTAL INCOME FOR PERIOD (ITEMS 2 THROUGH 4) $1,820.00 14 RESALE INVENTORY $500.00 6 MORALE EXPENDITURES $228.00 15 TOTAL ASSETS (ITEMS 10 THROUGH 14) $2,107.71 7 LOSSES AND TRANSFERS $200.00 16 *ACCOUNTS PAYABLE/OTHER LIABILITIES $50.00 8 TOTAL EXPENDITURES (ITEMS 6 PLUS 7) $428.00 9 NET WORTH (ITEM 1 PLUS 5 LESS 8) Must match line 17 $2,057.71 17 NET WORTH END OF PERIOD (ITEM 15 LESS 16) Must match line 9 CERTIFICATIONS The accounts and records of the Morale Fund represented by this Financial statement have been audited. The financial condition of the Morale fund was found to be satisfactory and is fairly presented in this Financial Statement. The fiscal affairs of the Morale Fund were conducted in accordance with regulations and instructions. Exceptions, if any, are noted in the attached report. DATE CERTIFIED AUDITOR Print Name and Sign SUBMITTED: FUND CUSTODIAN MWR OFFICER/DIRECTOR Print name and Sign RECONCILIATION OF CHECKING ACCOUNT APPROVED: COMMANDING OFFICER 18 BANK BALANCE BY LATEST STATEMENT DATED: $1,187.71 31-Oct-17 As of this date, I have relieved:____________________________________________. as Morale Fund Custodian. This financial statement and the supporting records fairly represent the condition of the Morale Fund. Exceptions, if any, are noted in the attached report. 19 DEPOSITS ENTERED IN CHECKBOOK, NOT ON ABOVE STATEMENT $825.00 20 TOTAL OF ITEMS 18 AND 19 $2,012.71 RELIEVING CUSTODIAN 21 OUTSTANDING CHECKS (DRAWN BUT NOT SHOWN ON BANK STATEMENT) $830.00 *Itemize , with age of transaction, on the reverse. 22 CHECK BOOK BALANCE END OF PERIOD (ITEM 20 LESS 21) Must match line 10

Or CG-2985A, if needed…

Program includes comment fields to assist with entries on all MFFSP spreadsheets

CG-2985

CG-2985A

CG-4517

CG-4517 to support CG-2985A

Morale Fund Financial Statement Program (MFFSP) Again, this program does not suggest any new or different reporting requirements. It can be used as a tool in conjunction with the guidance contained in Enclosure (16) of the MWR Manual. As a backup for electronic copies, paper copies of reports generated on-line should always be maintained. If used, the program will need to be initially tailored to meet specific unit accounting/reporting needs. Always check to ensure the program is working properly before fully relying on it!

MFFSP If you have questions or would like to receive a copy of this program, contact the MWR Program Resources Specialist at (757) 842-4927or right click here to email.