DA Form 4850: NAF Time & Attendance Report Guide

DA Form 4850: NAF Time & Attendance Report Guide – DA Form 4850 is the official Nonappropriated Funds Time and Attendance Report used by the U.S. Army for employees paid through Nonappropriated Funds (NAF). NAF positions support Morale, Welfare, and Recreation (MWR) programs, Army lodging, exchanges, and similar activities funded by revenue from services rather than congressional appropriations.

A related supplement, DA Form 4850-1-R (December 1994), provides additional details for reporting.

Purpose of DA Form 4850 in NAF Payroll

This form accurately tracks hours worked, leave taken, and other attendance details for NAF employees. It ensures proper payroll processing, leave accrual, and compliance with DoD and Army policies for NAF personnel.

Supervisors and timekeepers use it (often with timecards or electronic systems) to document regular hours, overtime, compensatory time, holiday pay, and various leave categories. Accurate completion supports timely pay, benefits eligibility (such as for flexible employees averaging certain hours), and internal controls.

Who Uses DA Form 4850?

  • NAF supervisors and managers
  • Time and attendance clerks
  • NAF Human Resources (HR) and payroll personnel
  • Employees in MWR, Family and Morale, Welfare and Recreation (FMWR), and similar programs

It applies to regular full-time (RFT), regular part-time (RPT), flexible, seasonal, and limited tenure NAF employees.

Key Sections and How to Fill Out DA Form 4850 / 4850-1-R

While specific block-by-block instructions are not separately published by the Army (use the form itself and local guidance), typical elements include:

  • Employee Name and Pay Period: Identify the employee and the specific biweekly pay period.
  • Hours Worked: Regular, overtime, holiday, and other categories.
  • Leave Taken: Annual leave, sick leave, military leave, AWOP (Absence Without Official Pay), and other types.
  • Additional Pay: Environmental/hazard pay, BRAC compensatory time, restored leave, etc.
  • Supervisor Certification: Signature, printed name, and contact information verifying accuracy.

Tips for accurate completion:

  • Record time daily or per shift.
  • Reconcile with source documents like timecards or electronic timekeeping systems.
  • Ensure supervisor review and signature.
  • Submit promptly to payroll/NAF finance for processing.

Consult your local NAF HR or payroll office for activity-specific procedures, as many use integrated systems alongside the form.

Importance of Accurate Time and Attendance Reporting for NAF Employees

Proper use of DA Form 4850 helps:

  • Ensure employees receive correct pay and leave balances.
  • Determine benefits eligibility (e.g., health benefits for flexible employees meeting hourly thresholds under the Affordable Care Act).
  • Maintain compliance with DoD Financial Management Regulation (DoD 7000.14-R) and Army NAF personnel policies (e.g., AR 215-3).
  • Support audits and internal controls for NAF instrumentalities (NAFIs).

Errors can delay pay, affect leave accruals, or trigger compliance issues. Employees should review their biweekly earnings and leave statements for discrepancies.

Where to Download the Latest DA Form 4850 and 4850-1-R?

  • Official source: Army Publishing Directorate (armypubs.army.mil) or eForms portal.
  • DA Form 4850-1-R PDF is available through authorized Army sites.

Search “DA Form 4850” or “DA Form 4850-1-R” on official Army websites. Always use the current version and verify with your servicing NAF HR office.

  • DoDI 1400.25, Volume 1406: Covers NAF Attendance and Leave.
  • Army Regulation 215-3 (or updated equivalents): Nonappropriated Funds Personnel Policy.
  • Local NAF HR guidance and DoD Financial Management Regulation Volume 13 (NAF accounting and payroll).

For questions, contact your installation’s NAF Human Resources Office or payroll provider.

This article is for informational purposes and is based on publicly available U.S. Army and DoD resources as of 2026. Policies and forms can be updated—always verify with official sources or your NAF HR representative for the most current guidance.