NONAPPROPRIATED FUNDS
American religious traditions normally in-
clude the concept of stewardship of money as
an aspect of religious life. Voluntary con-
tributions are a customary part of religious
worship. Such contributions from Navy and
Marine Corps chapel groups are known as
the religious offerings fund. This fund is used
for projects of a religious or humanitarian
nature which are deemed important to the con-
tributing group.
RELIGIOUS OFFERINGS FUNDS
Religious offerings funds are nonappropriated
funds established by, and administered under the
authority of, the commanding officer. When a
Command Religious Program serves two or more
commands located at a single installation, the
fund will be consolidated and administered under
the authority of the “housekeeping” command.
There may be some exceptions to this rule. For
example, CB units that deploy maybe authorized
to maintain their own accounts.
Except for specific recommendations for
disbursements from the chapel council, the
religious offerings fund is not thought of in terms
of the budgeting process (as is the case of
appropriated funds). There are several reasons for
this.
. The religious offerings fund is a non-
appropriated fund.
. The fund consists primarily of voluntary
contributions.
. Appropriated funds are never to be
supplemented by the religious offerings fund.
. Unlike appropriated funds, the amount of
the religious offerings fund is not fried, but varies
with receipts.
However, as in the case of appropriated funds,
there should be a spending plan for the reli-
gious offerings fund that is approved by the
commanding officer via the command chaplain
and executed by managers of the Command
Religious Program.
SOURCES OF REVENUE
The major source of revenue for the reli-
gious offerings fund is from voluntary offerings
and contributions received at religious ser-
vices. Other sources of income are the fol-
lowing:
. Designated contributions from individuals
or organizations for the support of religious
programs, projects, or charitable causes
. Proceeds from the authorized sale of
property purchased with the religious offerings
fund
. Grants from the Chief of Chaplains Fund
or other nonappropriated funds
Whenever offerings are received at religious
services, they are counted and recorded on a
Religious Offerings Fund Receipt Voucher as
shown in figure 4-24.
Faith Group Subaccounts
As previously stated, only one consolidated
religious offerings fund is permitted at an
installation. However, the commanding officer
may authorize maintenance of separate sub-
accounts within the fund when different faith
groups—Roman Catholic, Protestant, Jewish,
or others—are authorized to hold religious
services and contribute to the religious offerings
fund.
Petty Cash Fund
A petty cash fund may be authorized by the
commanding officer in the amount of for
small miscellaneous expenditures. Any single
disbursement from the fund cannot exceed the
amount determined by the commanding officer—
usually . The religious offerings fund admin-
istrator is responsible for maintaining the petty
cash fund. Recordkeeping duties should be
performed by a junior RP who serves as the
religious offerings fund accountant. Record-
keeping operations should be supervised by the
leading RP.
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