original to the fund records. The interim admin- istrator retains the duplicate copy. If the chapel fund administrator is absent for more than 30 days, the appointing authority will designate  a  new  administrator  and  transfer  the fund. Chapel Fund Account Custodian The chapel fund account custodian, with the approval  of  the  commanding  officer,  authorizes expenditures  of  one  particular  religious  group, thereby  ensuring  that  the  integrity  of  each group’s  assets  is  maintained.  Chapel  fund account custodians are designated in writing by the  commanding  officer  having  jurisdiction  over the fund. A sample letter of appointment is illus- trated  in  figure  II-4-2.  The  account  custodian may  be  a  chaplain, a   Religious   Program Specialist,  or  some  other  designated  individual. However,   individuals   who   are   responsible   for the receipt or expenditure of appropriated funds will  not  normally  be  appointed  as  an  account custodian  of  chapel  funds.  As  a  general  rule, command or assistant chaplains will not assume duties  as  an  account  custodian;  however,  they may  perform  this  task  if  necessary.  Each  ac- count custodian must be an active participant of the  religious  group  for  those  funds  which  come under   the   custodian’s   purview.   As   previously stated,  the  chapel  fund  administrator  may  also serve concurrently as a custodian for one chapel fund  account.  The  chapel  fund  account  custo- dian will have primary responsibility for manag- ing one religious group’s account. This includes: 1.   Arranging   for   counting   collections   and their safekeeping until deposited. 2.   Depositing   money   and   presenting   bank slips  to  the  chapel  fund  administrator  for recording. 3. Authorizing purchases and disbursements in  accordance  with  the  intentions  of  the  group and  the  commanding  officer. 4.  Keeping  records  as  may  be  required  or deemed  appropriate  by  the  commanding  officer, the   command   chaplain,   or   the   chapel   fund administrator. ACCOUNTING  GUIDELINES Whenever   a   Command   Religious   Program chapel  fund  is  established,  the  Chief  of  Naval Operations (OP-OIH) will be notified. A letter from  the  command  will  be  sent  to  the  following address: Chief of Naval Operations  (OP-01H) Navy Department Washington,  DC  20370 As  previously  mentioned  in  this  chapter, general  policy  guidance  for  accounting  for  CRP chapel  funds  is  in  accordance  with  NAVSO P-3519.  Specific  accounting  procedures  are  in accordance   with   NAVSO   P-3520,   Chapter   VI, and  OPNAVINST  1730.1  details  instructions which  are  peculiar  to  chapel  funds.  These  will not be the only publications that are used in ac- counting  for  chapel  funds,  but  these  three  are considered   to   be   the   most   important   policy documents.  Some  of  the  other  publications  that are used in chapel fund accounting will be men- tioned later in this chapter and in Chapter 5. GENERAL  INSTRUCTIONS The chapel fund administrator will maintain a  set  of  books,  records,  and  documents  to  sup- port   the   financial   transactions   of   the   CRP chapel  fund.  Check  stubs,  canceled   checks, bank  deposit  slips,  bank  statements,  monthly vouchers,  audit  reports,  and  miscellaneous  cor- respondence   are   retained   as   supporting documents.  These  documents  may  be  destroyed 2 years after any audit in accordance with SEC- NAVINST  P-5212.5,  (Disposal  of  Navy  and Marine  Corps  Records). Accounting  records  will  be  maintained  for each  religious  group  in  the  CRP  chapel  fund with  transactions  and  disbursements  limited  to available  cash  balances  in  each  account.  The assets of a particular religious group will be used only for purposes authorized by the chapel fund account  custodian  and  the  commanding  officer, Expenditures   which   benefit   more   than   one religious  group  may  be  prorated  among  the beneficiaries  when  written  approval  is  given  to the  chapel  fund  administrator  by  the  account custodians  involved. 4-4