Has a custodian for each faith group been appointed in writing by the commanding officer? Does    the    custodian    authorize    all disbursements from the appropriate subaccount? Have all financial reports been submitted accurately  and  in  a  timely  manner? Has a copy of the quarterly and annual Statement  of  Operations  and  Net  Worth  been posted   on   the   chapel   bulletin   board   for   all interested  persons  to  read? Does the religious offerings fund account- ant  retain  copies  of  receipts,  vouchers,  and invoices  to  substantiate  all  transactions? Were all purchases or withdrawals from the  religious  offerings  fund  authorized? Do separate individuals administer appro- priated  funds  for  the  Command  Religious  Pro- gram and the nonappropriated religious offerings fund? Are all other religious offerings fund assets accounted   for? CHAPEL  COUNCILS Religious ministries are provided in the Navy and Marine Corps to meet the needs of assigned personnel,  their  dependents,  and  other  authorized persons.  Religious  needs  are  defined  in  part  by the various faith groups, but are determined also by  the  persons  served  and  their  unique  situations. Chaplains  seeking  to  identify  and  meet  specific religious  needs  in  the  commands  to  which  they are  assigned  are  helped  immeasurably  by  the participation  of  the  persons  served. Various models for encouraging lay participa- tion  in  the  identification  of  religious  needs  and for designing programs to meet those needs have been  found  effective  in  some  chapel  situations. Most  of  these  models  include,  in  some  form,  an organization  known  as  a  chapel  council.  It  may also be called a chapel board or a chapel advisory group. While  not  obligatory,  the  establishment  of  a chapel  council  authorized  by  the  commanding officer  is  strongly  recommended  wherever  reli- gious services are held on a continuing basis for various faith groups afloat or ashore. Figure 4-36 shows   a   sample   letter   from   the   commanding officer authorizing the establishment of a chapel council. Duties  and  Responsibilities Chapel councils can be helpful in the develop- ment  and  implementation  of  programs  to  meet identified religious needs, including the develop- ment  of  service  projects  and  the  expansion  of charitable  endeavors. Chapel  councils  have  a  particularly  important responsibility   in   ensuring   that   the   nonappro- priated religious offerings fund is used according to the desires of contributors. Duties may include the   following: Recommending specific expenditures from the  religious  offerings  fund Encouraging stewardship by interpreting mission  and  service  opportunities  to  the  faith groups Governing  of  Chapel  Council  Operations While  there  may  be  considerable  variation between  the  patterns  established  for  chapel councils  of  various  installations,  regulations governing the operation of any particular chapel council  should  be  in  written  form  and  approved by  the  commanding  officer.  The  preferred  for- mat for such a governing document is a directive issued  by  the  commanding  officer. The   chapel   council   members   should   work closely  with  the  command  chaplain  and  the  RP staff   in   formulating   a   spending   plan   for   the religious offerings fund. These persons may also provide  input  to  the  budget  process  of  the  CRP appropriated  fund—for  example,  recommenda- tions  to  the  command  chaplain  concerning  the purchase  of  literature  or  equipment.  Expenditures from   the   religious   offerings   fund   are   made primarily  in  the  following  areas: Donations   to   religious   missions   and religious  outreach  projects Donations to charitable and relief projects LOGISTICS Most guidance pertinent to logistic support of the Command Religious Program is provided in chapters 2 and 3 of Religious Program Specialist 4-36