Ensuring  that  all  purchase  orders  are prepared  for  the  ROF  administrator’s  signature Ensuring that all goods or services received via  purchase  order  are  free  from  discrepancy  so that  payment  of  the  invoice  can  be  arranged Ensuring that all checks, purchase orders, vouchers,   or   other   financial   documents   are prepared  for  the  signature  of  the  ROF  admin- istrator Maintaining a central petty cash fund (if authorized) Ensuring  that  religious  offerings  fund receipts  are  deposited  in  the  bank  in  a  timely manner APPOINTMENT  OF  AN  INTERIM ROF   ADMINISTRATOR When   the   religious   offerings   fund   admin- istrator  is  expected  to  be  absent  from  the duty station for more than 15 but less than 30 days, an interim ROF administrator will be named by the commanding officer. The administrator must relinquish  all  religious  offerings  fund  assets,  in any  form  or  amount,  to  the  interim  administrator. The   interim   administrator   should   prepare,   in duplicate, a memorandum receipt for such assets. The  fund  administrator  should  keep  the  copy  of this  receipt,  and  the  original  should  be  filed with  the  permanent  fund  records.  The  interim administrator  should  assume  all  duties  of  the administrator during the interim period. When the interim period is over, the interim administrator must  return  the  fund  to  the  administrator;  the administrator should receipt for the fund on both the original and the copy and return the original to  the  fund  records.  The  interim  administrator should retain the duplicate. If the administrator is absent for more than 30 days, the appointing authority  should  designate,  in  writing,  a  new administrator  and  transfer  the  fund. SUBACCOUNT   CUSTODIAN If  the  commanding  officer  authorizes  sub- accounts  for  various  faith  groups,  a  subaccount custodian  for  each  group  will  be  designated  in 4-30 writing.  Figure  4-31  shows  a  sample  letter  of appointment  from  the  commanding  officer.  The custodian may be a chaplain of the particular faith group, or an RP may serve in this capacity. The subaccount   custodian   will   have   the   following responsibilities: Arranging  for  the  counting  of  the  offer- ings  received  at  worship  services.  This  counting and  verifying  of  the  amount  should  be  done  by two responsible persons selected from attendees of  the  worship  service.  After  the  amount  is verified  by  the  two  counters,  it  is  recorded  on  a Religious  Offerings  Fund  Receipt  Voucher. Serving as spokesperson for the group to convey   the   group’s   wishes   to   the   command chaplain regarding the spending of assets in the group’s    subaccount. ACCOUNTING   PROCEDURES If  the  commanding  officer  authorizes  separate faith  group  subaccounts  within  the  religious offerings fund, each group may receive offerings at  their  religious  services  as  appropriate.  These groups may then have the offerings posted to their faith  group  subaccount  by  the  fund  accountant. As  previously  mentioned,  there  should  be  a spending plan for the fund that is submitted by the command chaplain to the commanding officer for  approval.  If  approved,  it  is  executed  by managers  of  the  Command  Religious  Program. Disbursements  may  be  made  from  the  subaccount according to the desires of the faith group. These desires  are  conveyed  to  the  command  chaplain  via the  faith  group  subaccount  custodian.  The command chaplain will determine the legality of proposed  expenditures  from  the  group’s  assets. Faith  group  assets  automatically  become  assets of  the  consolidated  religious  offerings  fund. Bank Deposits Any time money is received into the religious offerings   fund   in   any   form   or   amount,   the following  procedures  should  apply: 1.   Before   deposit,    the   money   should   be counted  by  the  fund  accountant  to  verify  the amount.