nonappropriated  fund  differs  from  an  appropri- ated  fund  in  that  it  comes  from  sources  other than   congressional   appropriation.   The   Com- mand  Religious  Program  chapel  fund  is  usually the  only  type  of  nonappropriated  fund  with which  a  chaplain  and  the  RP  are  associated. Chapel funds are established by authority of the commanding  officer  and  are  to  be  used  for  pro- jects  of  a  religious  and  humanitarian  nature. Normally all expenditures will reflect the desires of  the  donors.  However,  it  should  be  noted  that the   commanding   officer   reserves   the   right   to approve  or  disapprove  any  expenditure  from these funds. SOURCES OF REVENUE Voluntary   offerings   and   contributions received at religious services constitute the major source  of  revenue  for  CRP  chapel  funds.  Other sources  of  revenue  are: 1.  Designated  contributions  from  individ- uals or organizations for the support of religious programs,  projects,  or  charitable  causes. 2.   Proceeds   from   the   authorized   sale   of CRP  chapel  fund  property. 3.  Grants  from  the  Chief  of  Chaplains  fund or  other  nonappropriated  funds. DISBURSEMENTS Disbursements  of  CRP  chapel  funds  will  be made for purposes consistent with the desires of the  commanding  officer  and  the  intentions  of the contributing group as mentioned previously. Organizations   such   as   Protestant   and   Roman Catholic   advisory   councils   usually   represent their  particular  groups  in  determining  the  ex- penditure   of   funds.   Appropriate   expenditures include,  but  are  not  limited  to,  the  following: 1.   Donations   to   missions   and   religious outreach  projects. 2.   Donations   to   charitable   and   relief   pro- jects. 3.   Expenses   incurred   in   connection   with social service and community service enterprises sponsored  by  the  CRP. 4.   Expenses   incurred   in   connection   with fellowship activities such as dinners and outings. Logistical   support   for   the   Command   Reli- gious  Program  is  provided  through  the  use  of appropriated   funds.   CRP   chapel   funds   WILL NOT be used for paying salaries of support per- sonnel,  the  purchase  of  literature  and  material, printing  costs,  administrative  expenses,  or  any other  expense  for  which  an  appropriated  fund exists.   Supplementary   items   and   services   re- quired  for  the  CRP  and  not  available  from official  sources  may  be  purchased  through  the use  of  command  chapel  funds.  However,  the following  expenditures  or  obligations  are specifically   prohibited: 1. 2. 3. 4. Loans  to  individuals. Purchases  of  motor  vehicles. Purchases  of  stocks,  bonds,  or  other  such investments. Oblations   or   commitments   in   excess   of current cash assets of the fund. The  accounting  procedures  for  a  nonappro- priated   CRP   chapel Chapters 4 and 5. OPERATING fund  will  be  explained  in TARGET  (OPTAR) The  term  “Operating  Target”  (OPTAR)  is defined  as  an  estimate  of  the  amount  of  money which   will   be   required   by   a   ship,   staff, squadron,  shore  installation,  or  other  unit,  to perform its assigned mission. An OPTAR has to do specifically with the purchase of supplies and equipage  and  is  available  for  spending  during  a single  fiscal  year.  As  stated  previously,  a  fiscal year starts on 1 October and ends the following 30   September.   Therefore,   the   OPTAR   for   a specific  year  expires  when  that  year  ends  on 30  September.  This  means  that  new  orders  for material  may  not  be  placed  using  the  OPTAR for   the   expired   fiscal   year.   The   command chaplain  and  RP  should  check  periodically throughout the fiscal year with the personnel in the  supply  department  to  determine  how  much money   is   available   for   use   by   the   Command Religious   Program. 3-9