nonappropriated fund differs from an appropri-
ated fund in that it comes from sources other
than congressional appropriation. The Com-
mand Religious Program chapel fund is usually
the only type of nonappropriated fund with
which a chaplain and the RP are associated.
Chapel funds are established by authority of the
commanding officer and are to be used for pro-
jects of a religious and humanitarian nature.
Normally all expenditures will reflect the desires
of the donors. However, it should be noted that
the commanding officer reserves the right to
approve or disapprove any expenditure from
SOURCES OF REVENUE
Voluntary offerings and contributions
received at religious services constitute the major
source of revenue for CRP chapel funds. Other
sources of revenue are:
1. Designated contributions from individ-
uals or organizations for the support of religious
programs, projects, or charitable causes.
2. Proceeds from the authorized sale of
CRP chapel fund property.
3. Grants from the Chief of Chaplains fund
or other nonappropriated funds.
Disbursements of CRP chapel funds will be
made for purposes consistent with the desires of
the commanding officer and the intentions of
the contributing group as mentioned previously.
Organizations such as Protestant and Roman
Catholic advisory councils usually represent
their particular groups in determining the ex-
penditure of funds. Appropriate expenditures
include, but are not limited to, the following:
1. Donations to missions and religious
2. Donations to charitable and relief pro-
3. Expenses incurred in connection with
social service and community service enterprises
sponsored by the CRP.
4. Expenses incurred in connection with
fellowship activities such as dinners and outings.
Logistical support for the Command Reli-
gious Program is provided through the use of
appropriated funds. CRP chapel funds WILL
NOT be used for paying salaries of support per-
sonnel, the purchase of literature and material,
printing costs, administrative expenses, or any
other expense for which an appropriated fund
exists. Supplementary items and services re-
quired for the CRP and not available from
official sources may be purchased through the
use of command chapel funds. However, the
following expenditures or obligations are
Loans to individuals.
Purchases of motor vehicles.
Purchases of stocks, bonds, or other such
Oblations or commitments in excess of
current cash assets of the fund.
The accounting procedures for a nonappro-
priated CRP chapel
Chapters 4 and 5.
fund will be explained in
The term Operating Target (OPTAR) is
defined as an estimate of the amount of money
which will be required by a ship, staff,
squadron, shore installation, or other unit, to
perform its assigned mission. An OPTAR has to
do specifically with the purchase of supplies and
equipage and is available for spending during a
single fiscal year. As stated previously, a fiscal
year starts on 1 October and ends the following
30 September. Therefore, the OPTAR for a
specific year expires when that year ends on
30 September. This means that new orders for
material may not be placed using the OPTAR
for the expired fiscal year. The command
chaplain and RP should check periodically
throughout the fiscal year with the personnel in
the supply department to determine how much
money is available for use by the Command