AF Form 1878: NAF Central Cashier Deposit Receipt Guide – Nonappropriated Fund (NAF) operations on U.S. Air Force installations rely on precise cash handling and deposit procedures to maintain accountability, support Morale, Welfare, and Recreation (MWR) programs, and comply with strict internal controls. AF Form 1878, officially titled the NAF Central Cashier Deposit Receipt, serves as the key document for recording and receipting deposits from NAF revenue-producing activities to the central cashier.
This article explains the purpose of AF Form 1878, who uses it, how to complete it, its role in the broader cash management process, and where to download the current version. It targets Air Force civilian employees, activity managers, cashiers, and Resource Management Flight Chiefs working with NAF Instrumentalities (NAFIs) across U.S. bases.
What Is AF Form 1878?
AF Form 1878 is a three-part form used to document deposits of cash, checks, and related receipts turned in by NAF activities (such as clubs, lodging, bowling centers, golf courses, or other MWR operations) to the installation’s central cashier. It provides an official receipt for the deposit and ensures proper tracking of funds before they are consolidated and deposited into the financial institution.
The form supports daily or scheduled deposits and helps reconcile activity-level reports with central accounting. It works in conjunction with related forms like:
- AF Form 1875 — NAF Individual Cashier’s Report
- AF Form 1876 — NAF Consolidated Cost Center Report
- AF Form 1877 — NAF Central Cashier Control Log
The central cashier uses copies of AF Form 1878 to consolidate all activity receipts into a single daily deposit to the bank, while activities retain documentation for their records and forward originals to the NAF Accounting Office (NAF AO).
Purpose of AF Form 1878 in NAF Cash Management
NAF funds come from sales of goods and services to military members, families, and authorized civilians—not from congressional appropriations. Proper handling prevents loss, ensures internal controls, and supports accurate financial reporting to the Shared Service Center (SSC).
Key purposes include:
- Providing a signed receipt for cash and check deposits turned in by activities.
- Separating cash deposits from commercial charges (a separate AF Form 1878 is prepared for commercial charges in some cases).
- Enabling the central cashier to record receipts on AF Form 1877 and prepare one consolidated bank deposit.
- Supporting reconciliation between activity reports (AF Form 1876) and central accounting.
- Maintaining audit trails and compliance with Air Force cash protection and loss prevention policies.
Deposits typically occur daily or on an established schedule set by the Resource Management Flight Chief (RMFC). For small activities or when daily deposits are impractical, the RMFC may authorize less frequent deposits, but all receipts must be deposited by the next banking day after month-end or when totals exceed local thresholds (e.g., $200 in some guidance).
Who Uses AF Form 1878?
- Activity cashiers or managers — Prepare the form when turning in daily receipts.
- Central cashier personnel — Receipt the deposit, retain one copy, and return others to the activity.
- Resource Management Flight Chief (RMFC) or designee — Oversees the central cashier operation.
- NAF Accounting Office — Receives supporting documentation, including the original AF Form 1878, for posting to the general ledger.
The form applies to all Air Force NAFIs except certain exclusions like Army and Air Force Exchange Service (AAFES). It aligns with guidance in AFMAN 34-202 (Control and Protection of Nonappropriated Funds) and related financial management instructions.
How to Complete AF Form 1878 (Step-by-Step)?
Preparation is straightforward but requires accuracy to match supporting documents. The form is a three-part set:
- Heading Section:
- Enter the NAFI name.
- Activity name or cost center.
- Date of business (must correspond with the date on the related AF Form 1876).
- Deposit Details:
- Net Deposit — Taken from the “Cash Deposit” line on AF Form 1876.
- Checks — Total all checks being deposited.
- Cash — Calculated as the difference between Net Deposit and Checks (actual currency to turn in).
- List individual check details if required by local procedures (amount, check number, payer).
- Additional Fields (as applicable):
- Any commercial charges or other categories (prepare a separate form if directed).
- Signatures from the activity representative turning in the deposit and the central cashier receiving it.
Important Tips:
- Prepare one AF Form 1878 for the cash/check deposit and a separate one for commercial charges when needed.
- Attach supporting documentation (e.g., AF Form 1876, cashier reports, coupons if applicable).
- Turn in the deposit bag with all copies of AF Form 1878 to the central cashier or designated night depository.
- The central cashier signs and returns the original and second copy to the activity; retains the third copy for consolidation.
- The activity manager forwards the original to the NAF AO with other deposit support.
Many installations provide local training aids or operational instructions (e.g., OI-34-217) that include examples and attachments for completing the form alongside AF Forms 1875 and 1876.
Integration with Central Cashier Operations
The central cashier acts as a one-stop service for deposits, change fund issuance, and paperwork turn-in. Responsibilities include:
- Receipting AF Form 1878 from all activities.
- Recording transactions on AF Form 1877.
- Consolidating receipts into one daily bank deposit (cash/checks).
- Maintaining dual control when opening night depository bags (two individuals required for internal control).
This process ensures separation of duties, reduces risk, and supports timely posting to the NAF general ledger via the SSC.
Point-of-sale systems or approved automated tools may generate equivalent reports in some activities (e.g., lodging via SIMS), but the deposit receipt process still ties back to AF Form 1878 or equivalent documentation.
Why Proper Use of AF Form 1878 Matters?
Accurate completion and timely submission protect government resources, support MWR program funding, and help avoid discrepancies during reconciliations or audits. Failures in cash handling can lead to shortages, delayed reporting, or compliance issues under Air Force internal control programs.
Always follow the most current version of governing publications, including AFMAN 34-202 and any MAJCOM or installation supplements.
Download the Official AF Form 1878
Access the current fillable PDF directly from the official Air Force e-Publishing site:
→ Download AF Form 1878 PDF: https://static.e-publishing.af.mil/production/1/af_a1/form/af1878/af1878.pdf
Check the Air Force e-Publishing website (e-publishing.af.mil) regularly for any revisions, as forms and procedures may update.
For additional guidance, consult your local NAF Accounting Office, Resource Management Flight, or the Air Force Services Center portal for training aids.
Stay Compliant and Informed
Air Force NAF cash management emphasizes protection of assets while efficiently supporting quality-of-life programs for service members and families. Understanding AF Form 1878 is essential for anyone involved in daily NAF revenue operations.
If you need local procedures, training, or clarification on related forms (1875, 1876, 1877), contact your installation’s FSS/NAF team or RMFC. Proper use of this form contributes directly to the integrity of Air Force MWR and lodging programs.
This guide is for informational purposes and is based on publicly available Air Force publications as of 2026. Always verify with official sources and your local chain of command for the latest requirements.