DA Form 1992: Nonappropriated Fund Receipt Voucher (PDF)

DA Form 1992: Nonappropriated Fund Receipt Voucher (PDF) – DA Form 1992, officially titled Nonappropriated Fund Receipt Voucher, is a key U.S. Army document for recording receipts of nonappropriated funds (NAF). These funds support Morale, Welfare, and Recreation (MWR) programs and other NAF Instrumentalities (NAFIs) without relying on congressional appropriations.

Download the latest DA Form 1992 here: https://armypubs.army.mil/pub/eforms/DR_a/ARN45959-DA_FORM_1992-100-EFILE-1.pdf (JAN 2026 version).

What Is DA Form 1992?

DA Form 1992 serves as a receipt voucher for nonappropriated funds in Army activities. It documents incoming cash, checks, or other payments into NAF accounts.

Nonappropriated funds come from sources like facility user fees, sales in MWR operations (e.g., bowling alleys, golf courses, clubs), or other self-generated revenues. Unlike appropriated funds (APF) from Congress, NAFs operate on a business-like model to sustain MWR programs that enhance service member and family quality of life.

The form is prescribed by AR 215-1 (Military Morale, Welfare, and Recreation Programs and Nonappropriated Fund Instrumentalities) and related guidance. Its proponent agency is the Army G-1 (or G-9 in some contexts).

Purpose of the Nonappropriated Fund Receipt Voucher

The primary purpose of DA Form 1992 is to ensure accurate recording, accountability, and auditing of NAF receipts. It creates a clear audit trail for financial transactions, supporting transparency in MWR and other NAF operations.

Key uses include:

  • Documenting cash or check receipts from customers, vendors, or internal sources.
  • Crediting specific NAF accounts or activities.
  • Supporting daily financial closeouts and periodic reporting.
  • Maintaining compliance with Army financial management standards for NAFIs.

Proper use helps prevent discrepancies, aids in internal controls, and ensures funds remain available for MWR programs.

Who Uses DA Form 1992?

This form is primarily used by:

  • Army MWR program staff and cashiers at installations.
  • NAFI managers and custodians handling funds for recreation facilities.
  • Finance and accounting personnel in NAF operations.
  • Anyone authorized to receive and document NAF payments on behalf of an Army activity.

It applies across U.S. Army installations and activities managing NAFs, targeting soldiers, civilians, and contractors involved in MWR financial processes.

Key Sections of DA Form 1992

The form is straightforward and fillable. Main fields include:

  • Activity: Name of the NAF activity or facility.
  • Received Of: Name or entity providing the funds.
  • Amount (Written and Figures): Total received, in words and numbers.
  • For: Description or purpose of the payment (e.g., green fees, equipment rental).
  • Account to be Credited: Specific NAF account or fund identifier.
  • Receipt Number, Date: Unique receipt tracking and transaction date.
  • Payment Type: Indicators for Cash or Check.
  • Received By (Signature): Signature of the person accepting the funds.

Always use the latest version (e.g., JAN 2026) for compliance.

How to Fill Out DA Form 1992 Step-by-Step?

  1. Enter Activity and Date — Identify the specific NAF activity and current date.
  2. Record Payer Information — Fill “Received Of” with the payer’s name or description.
  3. Document Amount — Write the amount in words and figures; indicate Cash or Check.
  4. Describe Purpose — Clearly state what the payment is for in the “For” section.
  5. Specify Account — Indicate the account or fund to credit.
  6. Assign Receipt Number — Use sequential numbering per local procedures.
  7. Sign and Verify — The receiver signs; double-check all entries for accuracy.

Retain copies per AR 215-1 and local records management policies. Errors can trigger audits or reconciliation issues, so verify details before finalizing.

  • AR 215-1 — Primary regulation governing MWR and NAFIs.
  • DA Form 1993 — Often used alongside for petty cash summaries.
  • DA Form 2107 — Related Nonappropriated Fund Receipt and Disbursement Voucher (for combined transactions in some cases).
  • DoD and Army financial management guidance for NAF accounting.

Consult your local MWR or NAF finance office for installation-specific procedures.

Why Accurate Use of DA Form 1992 Matters?

Proper documentation protects funds, ensures regulatory compliance, and sustains MWR services that benefit the Army community. In an era of heightened financial scrutiny, forms like DA Form 1992 support accountability in self-sustaining NAF operations.

For the most current guidance, refer to official Army Publications sites and AR 215-1. Always use official fillable PDFs from armypubs.army.mil.

Questions about completing or using DA Form 1992? Contact your installation MWR finance personnel or NAF accounting office for hands-on assistance.