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ROF Audit Board
Religious  Program  Specialist

Religious Program Specialist 3 - Pastoral training manuals for Navy Chaplains
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COMMAND  LETTERHEAD 7010 Code 00 (Date) From: Commanding Officer To: Subj: APPOINTMENT AS SENIOR MEMBER RELIGIOUS OFFERING FUND AUDIT BOARD Ref:  (a)  SECNAVINST  7010.6 1. You are hereby appointed as the senior member of the (insert name of the command) religious offering fund audit board. 2. (Insert name) and (insert name) are the other members of the board. 3. Audits shall be conducted in accordance with reference (a). (Commanding   Officer) copy  to: ROF  Administrator ROF  Custodian ROF  Audit  Board  Associate  Members Figure 4-3.—Sample appointment letter for the senior member of an ROF audit board. duties list. Figure 4-3 shows a sample of an appointment letter designating the senior member of an ROF audit board. Figure 4-4 provides an sample of an appointment letter designating an associate member of an ROF audit board. The senior member of the ROF audit board makes sure all board members are familiar with SECNAVINST 7010.6 and other important publications such as the Financial  Management  Policies  and  Procedures  for Morale, Welfare, and Recreation Programs,  NAVSO P-3520, and the Nonappropriated Fund Procurement Policy, SECNAVINST 7043.5. A major responsibility of  the  audit  board  is  to  recommend  corrective  actions for all discrepancies found. The board should report in writing to the commander or commanding officer with appropriate  copies  to  the  ROF  administrator  and custodian. Designated Faith Group Representative The command chaplain must appoint a DFGR in writing for each ROF subaccount. A sample of a DFGR appointment letter is shown in figure 4-5. Generally, the senior chaplain is appointed as DFGR for his or her particular  faith  group.  If  already  appointed  as  the  ROF administrator, however, the senior chaplain cannot also serve as a DFGR unless he or she is the only chaplain of that faith group. Contract  and  auxiliary  chaplains  cannot  serve  as DFGRs. In these cases, the command may designate the lay reader of a particular faith group as his or her faith group’s  DFGR. The  DFGR  is  the  primary  advisor  to  the  ROF administrator on that faith group’s subaccount. As primary advisor, the DFGR will recommend appropriate 4-4







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