The commanding officer will appoint an
auditor to perform the chapel fund audit.
Chapel funds of Marine Corps commands will
be audited each quarter by the area auditor.
FINANCIAL REPORTS
As stated earlier in this chapter, a Statement
of Operations and Net Worth (figure II-4-7) will
be prepared at the close of each quarter, and a
cumulative report will be prepared annually for
the fiscal year.
A copy of the Statement of Operations and
Net Worth will be posted in a place which is ac-
cessible to participants in the CRP. Also, a copy
of the annual statement will be forwarded to the
commanding officer, the command auditor, and
the Chief of Naval Operations (OP-01H) as a
part of the command chaplain’s annual report.
The form used for this report is entitled Senior
Chaplain’s Annual Report (NAVPERS 1730/9
report symbol BUPERS 1730.9). An example of
this form is displayed in figure II-4-14.
DISSOLUTION OF FUNDS
When an installation is deactivated or a
chapel fund is dissolved, the commanding of-
ficer will authorize disposition of the chapel
fund property and liquidation of all outstanding
indebtedness. Remaining cash and proceeds
from the sale of fund-owned property, together
with the closing Statement of Operations and
Net Worth, and a terminal audit report will be
forwarded to the Chief of Naval Operations
(OP-01H) for deposit in the Chief of Chaplains
Fund.
ACCOUNTING FORMS
Prescribed forms for chapel fund accounting
are illustrated in Chapter VI of NAVSO P-3520
(Nonappropriated Fund Accounting Procedures
and Appendix D of OPNAVINST 1730.1
(Chaplains Manual). These forms may be
modified or expanded as required to meet local
command operating conditions. However, any
modification or expansion must accomplish the
intended control of those items listed in NAVSO
P-3520 and OPNAVINST 1730.1. If a standard
form exists that is used throughout the Navy,
then that form should be utilized. In this chapter
some of the forms have been modified to stand-
ardize and simplify their use. Forms that should
not be modified are:
l
l
l
NAVCOMPT Form 2213—Purchase
Order
NAVCOMPT Form 741—Certificate of
Disposition
NAVPERS 1730/9—Active Duty Navy
Senior Chaplain’s Annual Report
All forms, other than the quarterly and annual
“Statements of Operations and Net Worth,”
MUST be either typed or filed out in permanent
blue, black, or blue-black ink. The use of ball-
point pens is acceptable. The quarterly and an-
nual
“Statements of Operations and Net
Worth” MUST be typed.
ACCOUNTING APPLICATION
Certain requirements, guidelines, and pro-
cedures for chapel fund accounting have been
explained in the first part of this chapter. In the
remainder of this chapter and in Chapter 5, the
actual accounting procedures for a Command
Religious Program (CRP) chapel fund for a
3-month period (August and September
1980—fiscal year 1980— and, October
1980-fiscal year 1981) will be explained.
General information needed for this practice
application includes the following:
1. Name and address of command-Naval
Education and Training Program Development
Center (NAVEDTRAPRODEVCEN or NET-
PDC), Pensacola, Florida 32509.
2. Commanding officer—Isaac M. Captain,
CAPT, USN.
3 . C o m m a n d c h a p l a i n ( U n i t e d
Presbyterian)—John P. Jones, CDR, CHC,
USN.
4 . A s s i s t a n t c h a p l a i n ( R o m a n
Catholic)—Jerry E. Brown, LT, CHC, USNR.
5. Chapel fund administrator—Marvin R.
Smithers, RPC, USN.
6 . R o m a n C a t h o l i c a c c o u n t c u s t o-
dian—Marvin R. Smithers, RPC, USN.
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