CHAPTER 4 CHAPEL FUND ACCOUNTING (PART I)

CHAPEL FUND In the preceding chapter, many aspects of the budgeting process were discussed. The com- mand chaplain and RP are normally involved with monetary management of the Command Religious Program (CRP) chapel fund which, as explained in Chapter 3, is a nonappropriated fund established by authority of the command- ing officer. Donations to the chapel fund may come from a number of different sources as was also explained in Chapter 3. Since the major portion of these funds comes from voluntary contributions, this chapter will be devoted primarily to a discussion of the nonappropriated fund accounting procedures utilized to manage these contributions, General policy guidance for accounting for CRP chapel funds is provided in NAVSO P-3519 (Nonappropriated Fund, General Finan- cial Management, Policies and Principles). Specific accounting procedures are in accord- ance with NAVSO P-3520 (Nonappropriated Fund Accounting Procedures, Chapter VI). OP- NAVINST 1730.1 (Chaplains Manual) details instructions which are peculiar to chapel funds. ADM1NISTRATION OF CHAPEL FUNDS The chapel fund is a nooappropriated fund. Administration and supervision of this fund is a command function, consequently commanding officers have the same responsibility for the proper administration of nonappropriated funds as for any other fund of the command. The Religious Program Specialist, in support of the command chaplain, will be able to help ensure that the CRP chapel fund is efficiently administered. This is true even if the RP is not CHAPTER 4 ACCOUNTING (PART 1) assigned duties as the administrator of the fund or does not perform duties as an account custo- dian for one of the religious groups that par- ticipates in the fund. It is important for the RP to understand that the command may have numerous nonappropriated fund activities to ad- minister besides the CRP chapel fund. Examples of some other activities which use nonap- propriated funds are: Civilian Recreation Serv- ices, Marine Corps Miscellaneous Funds, Recreation Funds Afloat, and Messes Afloat. Therefore, the job of maintaining accurate records for the CRP chapel fund is a MUST and the RP can be a vital part of the administration of this highly important element of the Com- mand Religious Program. PURPOSE OF CHAPEL FUNDS Chapel funds provide a vehicle for religious expression. Every American religious group or organization recognizes the importance of the stewardship of money as an aspect of religious life. The making of voluntary contributions is therefore a customary part of religious behavior. Such contributions from Navy and Marine Corps personnel are organized into chapel funds. TYPE OF FUND As stated before, the chapel fund is a nonap- propriated fund. This type of fund differs from an appropriated fund in that it comes from sources other than congressional appropria- tions. The command chaplain and the RP MUST ensure that the CRP chapel fund is NOT used for purchases that should come out of ap- propriated funds. 4-1