The   commanding   officer   will   appoint   an auditor  to  perform  the  chapel  fund  audit. Chapel  funds  of  Marine  Corps  commands  will be audited each quarter by the area auditor. FINANCIAL  REPORTS As stated earlier in this chapter, a Statement of Operations and Net Worth (figure II-4-7) will be  prepared  at  the  close  of  each  quarter,  and  a cumulative  report  will  be  prepared  annually  for the fiscal year. A  copy  of  the  Statement  of  Operations  and Net Worth will be posted in a place which is ac- cessible to participants in the CRP. Also, a copy of the annual statement will be forwarded to the commanding  officer,  the  command  auditor,  and the  Chief  of  Naval  Operations  (OP-01H)  as  a part  of  the  command  chaplain’s  annual  report. The  form  used  for  this  report  is  entitled  Senior Chaplain’s   Annual   Report   (NAVPERS   1730/9 report  symbol  BUPERS  1730.9).  An  example  of this form is displayed in figure II-4-14. DISSOLUTION OF FUNDS When  an  installation  is  deactivated  or  a chapel  fund  is  dissolved,  the  commanding  of- ficer   will   authorize   disposition   of   the   chapel fund property and liquidation of all outstanding indebtedness.   Remaining   cash   and   proceeds from  the  sale  of  fund-owned  property,  together with  the  closing  Statement  of  Operations  and Net  Worth,  and  a  terminal  audit  report  will  be forwarded  to  the  Chief  of  Naval  Operations (OP-01H)  for  deposit  in  the  Chief  of  Chaplains Fund. ACCOUNTING  FORMS Prescribed  forms  for  chapel  fund  accounting are illustrated in Chapter VI of NAVSO P-3520 (Nonappropriated   Fund   Accounting   Procedures and   Appendix   D   of   OPNAVINST   1730.1 (Chaplains   Manual).   These   forms   may   be modified  or  expanded  as  required  to  meet  local command   operating   conditions.   However,   any modification  or  expansion  must  accomplish  the intended control of those items listed in NAVSO P-3520  and  OPNAVINST  1730.1.  If  a  standard form  exists  that  is  used  throughout  the  Navy, then that form should be utilized. In this chapter some of the forms have been modified to stand- ardize and simplify their use. Forms that should not  be  modified  are: l l l NAVCOMPT  Form  2213—Purchase Order NAVCOMPT   Form   741—Certificate   of Disposition NAVPERS   1730/9—Active   Duty   Navy Senior   Chaplain’s   Annual   Report All  forms,  other  than  the  quarterly  and  annual “Statements  of  Operations  and  Net  Worth,” MUST be either typed or filed out in permanent blue,  black,  or  blue-black  ink.  The  use  of  ball- point  pens  is  acceptable.  The  quarterly  and  an- nual “Statements   of   Operations   and   Net Worth”  MUST  be  typed. ACCOUNTING   APPLICATION Certain  requirements,  guidelines,  and  pro- cedures  for  chapel  fund  accounting  have  been explained in the first part of this chapter. In the remainder of this chapter and in Chapter 5, the actual   accounting   procedures   for   a   Command Religious  Program  (CRP)  chapel  fund  for  a 3-month   period   (August   and   September 1980—fiscal   year   1980—   and,   October 1980-fiscal   year   1981)   will   be   explained. General   information   needed   for   this   practice application  includes  the  following: 1.  Name  and  address  of  command-Naval Education  and  Training  Program  Development Center  (NAVEDTRAPRODEVCEN  or  NET- PDC),  Pensacola,  Florida  32509. 2.  Commanding  officer—Isaac  M.  Captain, CAPT,   USN. 3 .    C o m m a n d    c h a p l a i n    ( U n i t e d Presbyterian)—John   P.   Jones,   CDR,   CHC, USN. 4 .    A s s i s t a n t    c h a p l a i n    ( R o m a n Catholic)—Jerry  E.  Brown,  LT,  CHC,  USNR. 5.   Chapel   fund   administrator—Marvin   R. Smithers,  RPC,  USN. 6 .    R o m a n    C a t h o l i c    a c c o u n t    c u s t o- dian—Marvin  R.  Smithers,  RPC,  USN. 4-16