(,250.66).  These  two  figures  are  added  and the total is inserted in the TOTAL column of the statement. Group Annual Expenditures Roman  Catholic $  15,491.72 Protestant + 16,250.66 Total $  31,742.38 The  total  expenditures  for  the  NETPDC  chapel fund  for  fiscal  year  1980  are  ,742.38. 9,  NET  WORTH,  END  OF  PERIOD—in this section, the expenditures for the fiscal year (step  8)  are  subtracted  from  the  total  of  line  1 plus  line  2  (step  7)  to  obtain  the  net  worth  of each  account,  Roman  Catholic  and  Protestant, at   the   end   of   the   period.   The   following arithmetic   functions   will   yield   the   figures necessary for this step. Roman  Catholic Protestant Line 1 + Line 2 $  17,036.42 $  17,903.32 Expenditures –  15,491.72 –  16,250.66 Net  Worth $ 1,544.70 $ 1,652.66 The resultant differences are placed in the spaces provided   under   ROMAN   CATHOLIC   AC- COUNT   ( ||content|| ,544.70)   and   PROTESTANT   AC- COUNT    ( ||content|| ,652.66).    These    two    figures    are added  and  the  total  is  inserted  in  the  TOTAL column  of  the  statement. Group Net Worth Roman  Catholic $ 1,544.70 Protestant + 1,652.66 CRP Net Worth ,197.36 The   net   worth   of   the   NETPDC   Command Religious  Program  chapel  fund  at  the  end  of fiscal  year  1980  is  ,197.36.  NOTE:  The  net worth figures on the annual statement should be the  same  as  the  net  worth  figures  on  the  last quarterly  statement  for  the  fiscal  year.  The administrator  would  compare  the  last  quarterly statement (figure II-5-75) with the annual state- ment   (figure   II-5-86)   and   discover   that   the figures matched in this application. 10.  CASH  IN  BANK—the  explanation  in step  10  of  the  quarterly  statement  applies  here also. 11.  PETTY  CASH—the  explanation  in  step 11 of the quarterly statement applies here also. 12.  OTHER—this  section  will  not  be  used for  this  application. 13.  NET  WORTH,  END  OF  PERIOD—the explanation in step 13 of the quarterly statement applies here also. 14.   TOTAL   AMOUNT   OF   ORDERS PLACED  BUT  NOT  PAID—the  explanation  in step  14  of  the  quarterly  statement  applies  here also. 15.  BLANK—the  chapel  fund  administrator may  use  this  section  for  comments  pertinent  to the  statement.  RPC  Smithers  inserted  the following   comments: COPY  TO: CHIEF  OF  NAVAL  OPERATIONS  (OP-01H) COMMANDING  OFFICER COMMAND   AUDITOR 16.   TYPED   NAME   AND   GRADE   OF FUND   ADMINISTRATOR—the   explanation   in step  16  of  the  quarterly  statement  applies  here also. 17.   SIGNATURE—the   explanation   in   step 17 of the quarterly statement applies here also. This   completes   the   annual   Statement   of Operations  and  Net  Worth  for  fiscal  year  1980 for   NAVEDTRAPRODEVCEN.   RPC   Smithers would   give   the   statement   to   the   command chaplain,  who  would  review  the  statement  and then  post  a  copy  in  a  conspicuous  place  for viewing  by  participants  in  the  CRP.  Also,  the command  chaplain  would  attach  a  copy  of  the statement   to   the   command   chaplain’s   annual report  which  is  sent  to  the  commanding  officer, command  auditor,  and  the  Chief  of  Naval Operations   (OP-01H). The  chapel  fund  administrator  is  now  ready to   begin   the   accounting   cycle   for   fiscal   year 1981. 5-48