AFI65-107 — Nonappropriated Funds Financial Management Oversight Responsibilities

AFI65-107 governs Air Force financial management oversight responsibilities for Nonappropriated Funds and related instrumentalities.

Search AFI65-107

  • Publication number: AFI65-107
  • Title: NONAPPROPRIATED FUNDS FINANCIAL MANAGEMENT OVERSIGHT RESPONSIBILITIES
  • Date: 2018-06-13

View AFI65-107 on armypubs.army.mil


It covers financial statement analysis, cash control reviews, management and internal control reviews, budgets, audits, purchase cards, and other financial oversight procedures. The instruction assigns responsibilities, explains procedures, and requires compliance with its provisions.

Applies to: This instruction applies to all active component, AF Reserve, Air National Guard, and AF Reserve Officer Training Corps personnel.

Topics covered

  • Nonappropriated fund financial statements
  • Cash control reviews
  • Management and internal control reviews
  • Appropriated fund support
  • Nonappropriated fund purchase cards
  • Vending, amusement and slot machine programs
  • Financial operating instructions

Questions and answers

How are waiver authorities identified in AFI65-107?

The authorities to waive wing/unit level requirements in this publication are identified with a Tier (T-0, T-1, T-2, or T-3) number following the compliance statement.

Where should waiver requests be submitted?

Submit requests for waivers through the chain of command to the appropriate Tier waiver approval authority, or alternately, to requestor’s commander for non-tiered compliance items.

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