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Figure II-4-5.Purchase Order Part 1 (NAVCOMPT Form 2213).
Figure II-4-6.Purchase Order Part 3 (NAVCOMPT Form 2213).

Religious Program Specialist 3 & 2, Module 02 Logistic Support and Financial Control
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EXPENDITURES Chapel  fund  account  custodians  will  initiate all  expenditures,  except  those  which  are  made from  the  petty  cash  fund,  by  preparing  a  Pur- chase  Order  on  NAVCOMPT  Form  2213  (figure II-4-5)  and  submitting  it  to  the  chapel  fund administrator who will verify that there are suf- ficient   funds   in   the   account   to   pay   for   the requested  goods  or  services.  The  administrator will then initial the Purchase Order and forward it  to  the  supplier  after  the  command  chaplain has   reviewed   the   Purchase   Order.   Purchase Orders are numbered sequentially for each fiscal year by a system which identifies the account. In this chapter, and in Chapter 5, Purchase Orders will  be  numbered  C-1,  C-2,  and  so  forth  for  the Roman  Catholic  account,  and  P-1,  P-2,  and  so forth for the Protestant  account.  A  Purchase Order  will  be  explained  later  in  this  chapter when  practice  accounting  procedures  for  the month  of  August  1980  are  performed. When  supplies  or  services  are  received,  the chapel  fund  account  custodian  will  submit  the authorization  for  payment  to  the  chapel  fund administrator on a copy of the original Purchase Order   (figure   II-4-6).   This   authorization   in- cludes  the  date  the  goods  were  received,  the annotation   “Authorized   for   Payment”   and   the printed   name   and   signature   of   the   account custodian.  All  supporting  evidence  including  the dealer’s invoice will be attached to the Purchase Order  when  it  is  submitted  for  payment.  Note the  differences  between  figure  II-4-5  and  figure II-4-6.  These  differences  will  be  explained  later in this chapter. Payments  out  of  the  chapel  fund  will  be made   by   printed,   prenumbered   bank   checks except  for  those  expenditures  authorized  out  of petty cash. All checks will bear the name of the chapel  fund  and  be  secured  in  a  locked  recep- tacle.   The   commanding   officer   may   authorize other  individuals  in  addition  to  the  chapel  fund administrator  to  sign  checks.  These  individuals must also be designated in writing. All  expenditures  will  be  recorded  in  the Receipts and Expenditures Record (figure II-4-4) by  the  chapel  fund  administrator  under  the account  of  the  particular  religious  group  or religious  category.  Each  entry  will  indicate  date of   payment,   description   of   expense,   check number,  purchase  order  number,  amount  paid, and resulting balance. At  the  end  of  each  quarter,  a  chapel  fund Statement  of  Operations  and  Net  Worth  (figure II-4-7)  will  be  prepared  by  the  chapel  fund administrator  and  posted  by  the  command chaplain for viewing by participants in the CRP. An annual chapel fund Statement of Operations and Net Worth will be prepared using the same form  displayed  in  figure  II-4-7  at  the  close  of each fiscal year for audit and will be posted with the   audit   report.   Both   of   these   reports   sum- marize  the  activity  of  the  chapel  fund  for  a designated time frame (quarterly and annually). The  procedures  for  preparing  these  two  reports will be explained in Chapter 5. The requirements for  an  audit  will  be  explained  later  in  this chapter. PETTY  CASH  FUND The  chapel  fund  administrator  is  authorized to maintain a central petty cash fund not to ex- ceed    for  small  miscellaneous  expenditures. Individual  transactions  will  not  exceed    for any  one  transaction  out  of  this  fund. To establish the central petty cash fund, each chapel  fund  account  custodian  submits  a  Pur- chase  Order  (figures  II-4-8  and  II-4-9)  authoriz- ing  a  disbursement  for  petty  cash.  A  check  will be  drawn  payable  to  the  chapel  fund  admin- istrator  from  each  chapel  fund  account.  A memorandum entry will be made on the Receipts and   Expenditures   Record   (figure   II-4-10)   to show  that  a  petty  cash  fund  has  been  estab- lished.  However,  no  dollar  amount  is  posted  to the  individual  accounts  or  to  the  composite balance  since  the  net  worth  of  the  fund  is  not affected. The  central  petty  cash  fund  will  be  replen- ished at the end of each month or more often if necessary.  Chapel  fund  account  custodians  who have  drawn  funds  from  the  central  petty  cash fund  will  prepare  a  Purchase  Order  for  the amount  used  and  submit  it  to  the  chapel  fund administrator   who   will   draw   a   check   against 4-9







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