Department of Defense
INSTRUCTION
NUMBER 1015.15
October 31, 2007
Incorporating Administrative Change 1, March 20, 2008
USD(P&R)
SUBJECT: Establishment, Management, and Control of Nonappropriated Fund
Instrumentalities and Financial Management of Supporting Resources
References: (a)
DoD Directive 5124.02, “Under Secretary of Defense for Personnel and
Readiness (USD(P&R)),” October 17, 2006
(b) Acting Deputy Secretary of Defense Memorandum, “DoD Directives Review
– Phase II,” July 13, 2005
(c) DoD Instruction 1015.15, “Procedures for Establishment, Management, and
Control of Nonappropriated Fund Instrumentalities and Financial
Management of Supporting Resources,” May 25, 2005 (hereby canceled)
(d) DoD Instruction 1015.14, “Establishment, Management, and Control of
Nonappropriated Fund Instrumentalities and Financial Management of
Supporting Resources,” November 22, 2005 (hereby canceled)
(e) through (bn), see Enclosure 1
1. REISSUANCE AND PURPOSE
Consistent with the authority provided in References (a) and (b), this Instruction reissues
Reference (c) and incorporates and cancels the following to prescribe policy, assign
responsibilities, and set procedures for establishment, management, and control of
Nonappropriated Fund Instrumentalities (NAFIs), nonappropriated funds (NAFs), and financial
management of resources supporting NAFIs.
1.1. Reference (d).
1.2. Under Secretary of Defense (Comptroller)/Chief Financial Officer (USD(C/CFO))
and Under Secretary of Defense (Personnel and Readiness) (USD(P&R)) Memorandum
(Reference (e)).
1.3. Principal Deputy Under Secretary of Defense (Personnel and Readiness)
(PDUSD(P&R)) Memorandum (Reference (f)).
1.4. Enclosure 6 of DoD Instruction 1015.10 (Reference (g)).
Change 1, March 20, 2008
