Who is primarily responsible for the protection of NAFI assets at the base level?

The Resource Manager (RM) is primarily responsible for the protection of Non-Appropriated Fund Instrumentality (NAFI) assets at the base level due to their role in overseeing financial resources, budgeting, and ensuring compliance with regulations regarding the management of these funds. The RM is tasked with safeguarding NAFI assets through effective financial oversight and by implementing internal controls. This includes maintaining accurate records, ensuring proper usage of funds, and facilitating audits to protect against fraud or mismanagement.

While the base commander has overall responsibility for the mission and resources at the base, the specific oversight and protection of NAFI assets fall directly under the RM's duties. Similarly, the director of operations and the non-appropriated fund accounting office play significant roles in operations and financial reporting, respectively, but they do not have the direct charge over the protection of NAFI assets as is designated to the Resource Manager. Their functions support the RM's responsibilities but do not replace the need for dedicated management of these financial resources.