AF Form 1735: NAF Interfund Purchase Order Guide & Download – Nonappropriated Fund (NAF) activities in the U.S. Air Force support Morale, Welfare, and Recreation (MWR) programs, lodging, and other services that enhance the quality of life for service members, their families, and authorized civilians. These self-generated funds operate separately from appropriated funds (APF) and require precise internal documentation to maintain accountability, proper accounting, and compliance with Air Force policies.
One essential tool for managing transactions between different NAF activities or cost centers is AF Form 1735, NAF Interfund Purchase Order (also called the NAF IPO). This form records internal purchases of goods, supplies, or services between NAF instrumentalities (NAFIs) or activities within the same or different funds, ensuring accurate tracking without external vendor involvement.
What Is AF Form 1735 and Its Purpose?
AF Form 1735 is an official U.S. Air Force form used to document interfund purchases within the Nonappropriated Fund system. It facilitates the transfer of merchandise, supplies, or services from one NAF activity or cost center to another while properly recording the financial transaction for accounting purposes.
Key purposes include:
- Recording internal sales or transfers between NAF activities (e.g., a club supplying merchandise to a vending operation or another recreational facility).
- Supporting accurate cost center reporting and general ledger entries in the NAF accounting system.
- Maintaining internal controls and an audit trail for NAF assets, as required under Air Force financial management guidance.
It differs from forms like AF Form 2533 (NAF Transfer Between Cost Centers), which handles direct transfers without a purchase element, or external procurement tools such as the NAF Purchase Card or AF Form 2209 (Nonappropriated Fund Order for Supplies or Services).
The form was originally released on July 1, 1987, and remains in use as the standard document for these internal transactions. The latest fillable PDF is available directly from the official Air Force e-Publishing site: Download AF Form 1735 PDF.
Who Uses AF Form 1735?
This form applies to:
- Managers and staff of NAF activities (e.g., clubs, bowling centers, golf courses, lodging, fitness centers, and other MWR operations).
- NAF Accounting Offices and Force Support Squadrons (FSS) responsible for financial reporting.
- Personnel handling restocking, inventory transfers, or internal supply movements in NAF operations.
It supports compliance with broader NAF policies outlined in AFMAN 34-202 (which lists AF Form 1735 among key NAF forms) and related guidance on protecting NAF assets and financial management.
Note: Procedures align with Department of Defense and Air Force standards for NAF financial management, including references in older manuals and supplements that mention its use for restocking vending machines or internal supply movements.
When to Use AF Form 1735?
Use AF Form 1735 in these common scenarios:
- One NAF activity sells or provides goods/services to another NAF activity or cost center (interfund transaction).
- Restocking vending machines, snack bars, or other resale points from a central NAF storeroom or another activity.
- Documenting internal purchases of supplies, merchandise, or minor services that stay within the NAF system.
- Situations where a purchase order is needed for accountability but no external vendor contract applies.
It is not used for:
- Purchases from external commercial vendors (use NAF contracting procedures or the NAF Purchase Card).
- Direct fund transfers without a purchase element (consider AF Form 1804 or AF Form 2533).
- Appropriated fund (APF) transactions.
Proper use helps prevent discrepancies in the NAF Standard General Ledger and supports consolidated reporting via forms like AF Form 1876 (NAF Consolidated Cost Center Report).
How to Fill Out AF Form 1735 – Step-by-Step Guidance?
While the official PDF does not include exhaustive block-by-block instructions in public summaries, standard NAF practices and references to the form in Air Force manuals emphasize clear documentation of the buyer, seller, items, quantities, prices, and approvals. Typical fields on AF Form 1735 include:
- Purchase Order Number — Assign a unique sequential number for tracking.
- Date — Enter the transaction date.
- From (Selling Activity/Cost Center) — Details of the supplying NAF activity or fund.
- To (Buying Activity/Cost Center) — Details of the receiving activity.
- Item Description — Clear description of goods or services (include stock numbers if applicable).
- Quantity — Number of units.
- Unit Price — Price per unit based on internal costing.
- Total Amount — Extended total for the line item and grand total.
- Fund and Accounting Codes — Relevant NAF fund, activity, cost center, and general ledger codes (per DoD NAF Standard General Ledger guidance).
- Approval Signatures — Signatures from authorized personnel (e.g., activity managers or designees) on both sides of the transaction.
- Remarks or Notes — Any additional details, such as delivery instructions or special conditions.
Best Practices:
- Use the fillable PDF for legibility and electronic signatures where systems allow (CAC-enabled where permitted).
- Attach supporting documentation (e.g., inventory lists or receiving reports) as needed.
- Forward copies to the NAF Accounting Office for posting to the appropriate accounts.
- Retain records per Air Force Records Disposition Schedule requirements.
For detailed procedural context, consult your local Force Support Squadron, NAF Accounting Office, or current supplements to AFMAN 34-202 and related financial management publications. Training on NAF forms is often provided through installation-level resources.
Importance of Compliance and Internal Controls
Accurate completion of AF Form 1735 supports:
- Proper segregation of NAF revenues and expenses.
- Prevention of waste, fraud, or mismanagement of self-generated funds.
- Alignment with DoD policies on NAF instrumentalities and Air Force instructions governing MWR and NAF operations.
NAF activities must follow strict internal control procedures to protect assets, as emphasized in guidance on safeguarding NAF resources. Errors or incomplete forms can lead to discrepancies during audits or consolidated reporting.
Related Forms Often Used Alongside AF Form 1735:
- AF Form 1875 – NAF Individual Cashier’s Report
- AF Form 1876 – NAF Consolidated Cost Center Report
- AF Form 2533 – NAF Transfer Between Cost Centers
- AF Form 2209 – For external NAF orders (when applicable)
Download the Official AF Form 1735
Access the current fillable version directly from the trusted Air Force source:
Download AF Form 1735 – NAF Interfund Purchase Order PDF
Always verify the latest version on the official Air Force e-Publishing website (www.e-publishing.af.mil) before use, as forms may be updated.
Additional Resources for Air Force NAF Personnel
- AFMAN 34-202 – Covers NAF forms and related procedures.
- AFMAN 34-201 – Use of Nonappropriated Funds (core policy for NAFIs and MWR).
- AFI 65-106 and DoD Financial Management Regulation (Volume 13) – Broader NAF financial oversight.
- Local FSS/NAF Accounting Office for installation-specific guidance and training.
- Air Force NAF Purchasing Office resources for contracting-related questions.
For questions about filling out the form or NAF financial processes at your base, contact your Force Support Squadron (FSS) or the NAF Accounting Office. Proper use of AF Form 1735 ensures smooth internal operations and strong financial stewardship across Air Force MWR and NAF programs.
This guide is for informational purposes based on publicly available Air Force publications and form references as of 2026. Always refer to the most current official instructions and consult your chain of command or accounting personnel for authoritative guidance.