AFMAN34-209 — Nonappropriated Fund Financial Management And Accounting

AFMAN34-209 governs financial management and accounting procedures for all nonappropriated fund instrumentalities.

Search AFMAN34-209

  • Publication number: AFMAN34-209
  • Title: NONAPPROPRIATED FUND FINANCIAL MANAGEMENT AND ACCOUNTING
  • Date: 2019-10-02

View AFMAN34-209 on armypubs.army.mil


It covers accounting principles, standards, requirements, nonappropriated fund accounting roles, and financial statements. It also updates the Air Force Morale, Welfare, and Recreation Logistics property, asset, and vehicle management program and incorporates guidance from superseded publications.

Topics covered

  • Accounting principles
  • Accrual accounting
  • Fund equity
  • Financial statements
  • Management fee agreements
  • Community Commons
  • MWR Logistics property, asset, and vehicle management

Questions and answers

How must records created under AFMAN34-209 be maintained and disposed of?

Ensure all records created as a result of processes prescribed in this publication are maintained in accordance with Air Force Manual (AFMAN) 33-363, Management of Records, and disposed of in accordance with the Air Force Records Disposition Schedule located in the Air Force Records Information Management System (AFRIMS).

How are recommended changes and questions about AFMAN34-209 submitted?

Refer recommended changes and questions about this publication to the Office of Primary Responsibility (OPR) using the AF Form 847, Recommendation for Change of Publication; route AF Forms 847 from the field through the major command (MAJCOM) functional managers.

How are waiver authorities identified in AFMAN34-209?

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

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