An entry for this transaction should be made in
the Expenditures column of the appropriate sub-
account in the Receipts and Expenditures Record
in the same manner as for any other expenditure.
No disbursements should be made from the
petty cash fund by the religious offerings fund
administrator without a supporting Petty Cash
Voucher (fig. 4-29) that has been endorsed by the
subaccount custodian and signed by the person
receiving the cash. Each voucher should be
numbered sequentially for the fiscal year.
Supporting invoices and receipts must be
attached to the Petty Cash Vouchers when the
administrator submits them to the subaccount
custodians at the time the fund is replenished.
Each voucher submitted is annotated or stamped
reimbursed or paid, and the date and number of
the replenishing check are recorded on the
As a direct representative of the commanding
officer, the command chaplain must be appointed
in writing as the religious offerings fund adminis-
trator in keeping with OPNAVINST 1730.1A.
(See fig. 4-30.) The administrator exercises
executive control over the fund under the general
policy guidance of NAVSO P-3520 and other
command directives that apply.
Since management is inherent in the role of
leading RP, and since one of the main purposes
of the RP rating is to assist chaplains in
administrative areas, it follows that many manage-
ment duties associated with the administration of
the fund will fall on the RP staff, particularly the
first class or chief. OPNAVINST 1730.1A and RP
occupational standards indicate that RPs maybe
assigned as subaccount custodians. These actions
will free the chaplain to perform ministry.
Assisting the chaplain in the administration
of the fund may include many of the following
responsibilities for the leading RP:
Ensuring that proper records of receipts
for, and expenditures from, the religious offer-
ings fund (ROF) are kept and reported to the
Working closely with subaccount custo-
dians to ensure that each authorized subaccounts
assets are protected
Supervising RPs who are assigned ROF
Figure 4-29.Petty Cash Voucher.