CHAPTER 4
RELIGIOUS OFFERING FUND
Authorized by the Religious Ministries Within the
Department of the Navy, SECNAVINST 1730.7, a
religious offering fund (ROF) gives worshipers the
opportunity to give voluntary contributions and
goodwill offerings essential to worship and religious life
of naval personnel.
The commanders and commanding officers
authorize the establishment of an ROF to provide a way
for faith groups that are part of a command religious
program (CRP) to give and disburse offerings as an
expression of worship. In fact, the ROF is the only
nonappropriated fund that CRPs may operate and
maintain. Only one ROF is permitted in a command.
The ROF is divided into faith group subaccounts as
needed.
The Navy program manager for the ROFs is the
Chief of Chaplains (N097). The Religious Offering
Fund, SECNAVINST 7010.6, outlines the policy and
procedures for the administration of an ROF. For
Religious Program Specialists (RPs), this instruction
plays an integral role in the day-to-day duties and
responsibilities. As an RP, you will be responsible for
using several of these procedures to manage the ROF of
your CRP. Be aware that some of these duties will
require sensitivity because you will be dealing with
money, volunteers, and personal accountability.
This chapter is intended to give you an overview of
the guidelines set forth in SECNAVINST 7010.6. We
will describe the basic responsibilities of the different
individuals involved in managing an ROF. After
studying the information in this chapter, you should be
able to describe the fundamental processes and
responsibilities involved in the administration of an
ROF.
ADMINISTRATION
Everyone at all levels of command from the Chief
of Naval Operations (CNO) to you is responsible for
some phase of the administration of a CRP ROF. Both
the CNO and the Commandant of the Marine Corps
(CMC) have instructed commanders and commanding
officers to manage ROFs according to the guidelines set
forth in SECNAVINST 7010.6. The Chief of Chaplains
is the program manager. The command chaplain serves
as the ROF administrator and is the direct representative
of the activity’s commander or commanding officer. As
the ROF administrator, the command chaplain is
directly responsible to the commanding officer for all
matters regarding this fund.
APPOINTMENTS
Commanders and commanding officers must
appoint in writing the ROF administrator and other
essential ROF personnel such as the custodian, audit
board members, and designated faith group
representatives (DFGRs). An example of an
appointment letter for an ROF administrator is shown in
figure 4-1.
RESPONSIBILITIES
You have just read about the obligations placed
upon the CNO and CMC, the commanders and
commanding officers, and the Chief of Chaplains. Now
we will look into some of the responsibilities of the ROF
administrator, custodian, audit board, DFGR, and you,
the RP.
Administrator
As the appointed ROF administrator, the command
chaplain approves all requests for disbursements. As
the ROF administrate, the command chaplain also has
the important responsibility of making sure
disbursements involving more than one faith group
subaccount are shared fairly. As we mentioned earlier,
the ROF administrator is appointed in writing by the
commander or commanding officer. You, the RP, will
likely become involved in preparing letters such as the
one shown in our example in figure 4-1.
Acting Administrator
When the administrator is away, the next senior
chaplain serves as acting administrator under the terms
specified in the administrator’s letter of appointment. In
situations when there are no additional chaplains at the
activity, the commander or commanding officer must
either approve all ROF disbursements or delegate
4-1
