COORDINATING   CHANGES   TO   SAFE COMBINATIONS.— Changing a safe combination is actually  one  of  your  simplest  tasks. To  make arrangements, call either the public works center (PWC) or the security manager/security officer. Some duty stations may require a written request procedure. At the time of the request, you must identify the reason for the change of the safe combination and the individual who is to receive the new combination. At  the  time  the  combination  is  changed,  both  you (as the coordinating RP) and the individual changing the combination must make and file a record in the ROF files showing the date of the change, the combination, and  the  signatures  of  the  changer  and  the  receiver.  A copy of the Combination should be placed in a sealed marked envelope and given to the command’s security officer.   The   security   officer   should   retain   the combination  in  case  of  an  emergency,  such  as  the absence or death of the custodian, or in the unhappy event if someone should forget the combination. DEPOSITING ROF RECEIPTS ASHORE AND AFLOAT.— After the custodian has confirmed that the copy of each deposit slip (which he or she gets from the supervising RP at the time of counting) and the original are the same, it will be your job to take the original receipts  to  the  bank. Make  sure  the  custodian’s signature is on each original deposit receipt. You must coordinate with the ship’s disbursing officer for the procedures you should use for preparing afloat deposits. MAINTAINING THE COMPOSITE LEDGER AND KEEPING THE BOOKS.— Bookkeeping  is  an essential part of the RP’s responsibility to the ROF. First,  you  should  maintain  the  composite  ROF  ledger such as the example shown in figure 4-7. Second, you should  maintain  individual  ledgers  for  each  subaccount as required by your particular CRP’s ROF bookkeeping procedures. For example, you may discover that the Roman Catholic, Protestant, and Jewish subaccounts are too  large  to  keep  on  one  piece  of  paper  with  the composite balances of the subaccounts. In these cases, your CRP may choose to make individual ledgers for these subaccounts plus a fourth ledger for the composite account. Figure 4-8 shows an example of a subaccount ledger. You should enter the value of each bank deposit first into the ROF ledger and then into the appropriate subaccount.  When  funds  deposited  are  not  designated to  a  specific  subaccount,  you  should  first  enter  the deposit into the ROF and then compute and enter the fair-share  amount  into  each  subaccount.  Next,  staple, route, and file the paper work according to the guidelines in SECNAVINST 7010.6. Wherever   possible,   SECNAVINST   7010.6 recommends  the  use  of  automated  bookkeeping.  With automated bookkeeping, you can use a spread sheet program  capable  of  making  the  entire  accounting process  on  one  financial  report.  Any  software  account program you intend to use must meet the requirements of SECNAVINST 7010.6, so be especially careful to choose  effective  and  appropriate  software,  You  should keep your accounts on floppy disks rather than on hard disks,  unless  your  hard  disk  is  removable.  Store  your account disks in a secure place when you are not using them. In  keeping  the  ROF  books,  always  follow  the guidelines stated in SECNAVINST 7010.6. Whether you  are  making  line  entries  or  subaccount  balance changes  in  the  receipt  and  expenditure  records  for  all approved purchase orders or balancing the checkbook, you should always use the bookkeeping procedures delineated in SECNAVINST 7010.6. MAINTAINING  AND  DISPOSING  OF  ROF FILES.—  Remember, each ROF transaction requires a perfectly  organized  paper  trail.  Be  sure  to  keep complete  receipt  forms,  calculator  tapes,  and  all attached  additional  substantiating  papers  and  file  them with other collected receipts for the current year. In all cases, these paper trail records must be grouped either by the month for most ROFs or at least by the quarter for smaller ROFs. Keep related documents together for the current year. For example, you should file completed payment vouchers  and  accompanying  purchasing  invoices  with the paid payment vouchers for the current year. Also, keep  reconciled  bank  statements  with  the  other  bank statements for the current year. Be sure to maintain completed   audit   statements,   monthly   subaccount reports,  appointment  letters,  and  other  miscellaneous correspondence with the other documents for the current year. As well as maintaining your documents together for the   current   year,   you   should   also   maintain   the documents from the 2 previous years in a separate file. When you no longer need the files from earlier years, use  the  guidelines  in  the  Navy  and  Marine  Corps Records Disposition Manual,  SECNAVINST 5212.5, to dispose of them. In  maintaining  and  retaining  your  ROF  accounting files,  you  may  need  a  separate  file  drawer  to 4-8