NONAPPROPRIATED   FUNDS American   religious   traditions   normally   in- clude  the  concept  of  stewardship  of  money  as an  aspect  of  religious  life.  Voluntary  con- tributions  are  a  customary  part  of  religious worship.   Such   contributions   from   Navy   and Marine   Corps   chapel   groups   are   known   as the  religious  offerings  fund.  This  fund  is  used for   projects   of   a   religious   or   humanitarian nature  which  are  deemed  important  to  the  con- tributing  group. RELIGIOUS OFFERINGS FUNDS Religious offerings funds are nonappropriated funds established by, and administered under the authority  of,  the  commanding  officer.  When  a Command Religious Program serves two or more commands  located  at  a  single  installation,  the fund will be consolidated and administered under the  authority  of  the  “housekeeping”  command. There  may  be  some  exceptions  to  this  rule.  For example, CB units that deploy maybe authorized to  maintain  their  own  accounts. Except   for   specific   recommendations   for disbursements   from   the   chapel   council,   the religious offerings fund is not thought of in terms of   the   budgeting   process   (as   is   the   case   of appropriated  funds).  There  are  several  reasons  for this. .  The  religious  offerings  fund  is  a  non- appropriated   fund. .  The  fund  consists  primarily  of  voluntary contributions. .   Appropriated   funds   are   never   to   be supplemented  by  the  religious  offerings  fund. .  Unlike  appropriated  funds,  the  amount  of the religious offerings fund is not fried, but varies with receipts. However,  as  in  the  case  of  appropriated  funds, there  should  be  a  spending  plan  for  the  reli- gious   offerings   fund   that   is   approved   by   the commanding  officer  via  the  command  chaplain and  executed  by  managers  of  the  Command Religious   Program. SOURCES  OF  REVENUE The  major  source  of  revenue  for  the  reli- gious  offerings  fund  is  from  voluntary  offerings and   contributions   received   at   religious   ser- vices.   Other   sources   of   income   are   the   fol- lowing: .  Designated  contributions  from  individuals or  organizations  for  the  support  of  religious programs,  projects,  or  charitable  causes .   Proceeds   from   the   authorized   sale   of property  purchased  with  the  religious  offerings fund .  Grants  from  the  Chief  of  Chaplains  Fund or  other  nonappropriated  funds Whenever  offerings  are  received  at  religious services,  they  are  counted  and  recorded  on  a Religious   Offerings   Fund   Receipt   Voucher   as shown  in  figure  4-24. Faith Group Subaccounts As  previously  stated,  only  one  consolidated religious   offerings   fund   is   permitted   at   an installation.  However,  the  commanding  officer may   authorize   maintenance   of   separate   sub- accounts  within  the  fund  when  different  faith groups—Roman  Catholic,  Protestant,  Jewish, or   others—are   authorized   to   hold   religious services and contribute to the religious offerings fund. Petty Cash Fund A petty cash fund may be authorized by the commanding  officer  in  the  amount  of    for small   miscellaneous   expenditures.   Any   single disbursement  from  the  fund  cannot  exceed  the amount determined by the commanding officer— usually . The religious offerings fund admin- istrator is responsible for maintaining the petty cash   fund.   Recordkeeping   duties   should   be performed  by  a  junior  RP  who  serves  as  the religious   offerings   fund   accountant.   Record- keeping  operations  should  be  supervised  by  the leading  RP. 4-22