Monies received from sales of goods and services to DoD military, civilian personnel, and their family members by MWR, CYP, and NGIS operations
Not subject to Congressional appropriation or authorization
NAF Responsibilities
Use SAP/AIMS to manipulate NAF data
Monitor NAF financial performance at regularly specified intervals
SAP/AIMS Report Levels
Based on
the Program, areas of responsibility, and the purpose of the analysis, review reports as:
Cost Center Group Level
Cost Center Level
Account Level
AIMS Chart of Accounts
Navy-wide accounting structure used to review daily financial transactions and individual accounts (elements)
First three digits represent the core account number
Cost Center Reporting
Menu displays the hierarchy of available financial reports in SAP/AIMS
Individual reports can be selected based on the type of financial information required
Budget Performance Activity (BPA)
Displays variance and variance percentage between budget and actual, current month and year to date (YTD) actuals, and plan (budget) and actual for current month and current YTD.
Understanding the BPA Report
Provides indicators for improving profitability
Other Reports
Departmental Operations report gathers financial data for a single operation
Summary Operations Statement report combines budget, profit, and loss statement data
Executive Summary Report is a condensed version of the Budget Performance Activity Report – New
Selecting SAP/AIMS Reports
Each type of SAP/AIMS report has a different type of budgetary focus
Budget reports are selected according to the type of information needed
The BPA, Departmental Operations, Summary Operations, and Executive Summary reports describe different features of Program financial operations in varying levels of detail
You have completed the Introduction to Non-Appropriated Funds (NAF).