CHAPEL FUND
In the preceding chapter, many aspects of the
budgeting process were discussed. The com-
mand chaplain and RP are normally involved
with monetary management of the Command
Religious Program (CRP) chapel fund which, as
explained in Chapter 3, is a nonappropriated
fund established by authority of the command-
ing officer. Donations to the chapel fund may
come from a number of different sources as was
also explained in Chapter 3. Since the major
portion of these funds comes from voluntary
contributions, this chapter will be devoted
primarily to a discussion of the nonappropriated
fund accounting procedures utilized to manage
these contributions,
General policy guidance for accounting for
CRP chapel funds is provided in NAVSO
P-3519 (Nonappropriated Fund, General Finan-
cial Management,
Policies and Principles).
Specific accounting procedures are in accord-
ance with NAVSO P-3520 (Nonappropriated
Fund Accounting Procedures, Chapter VI). OP-
NAVINST 1730.1 (Chaplains Manual) details
instructions which are peculiar to chapel funds.
ADM1NISTRATION OF CHAPEL
FUNDS
The chapel fund is a nooappropriated fund.
Administration and supervision of this fund is a
command function, consequently commanding
officers have the same responsibility for the
proper administration of nonappropriated funds
as for any other fund of the command.
The Religious Program Specialist, in support
of the command chaplain, will be able to help
ensure that the CRP chapel fund is efficiently
administered. This is true even if the RP is not
CHAPTER 4
ACCOUNTING (PART 1)
assigned duties as the administrator of the fund
or does not perform duties as an account custo-
dian for one of the religious groups that par-
ticipates in the fund. It is important for the RP
to understand that the command may have
numerous nonappropriated fund activities to ad-
minister besides the CRP chapel fund. Examples
of some other activities which use nonap-
propriated funds are: Civilian Recreation Serv-
ices, Marine Corps Miscellaneous Funds,
Recreation Funds Afloat, and Messes Afloat.
Therefore, the job of maintaining accurate
records for the CRP chapel fund is a MUST and
the RP can be a vital part of the administration
of this highly important element of the Com-
mand Religious Program.
PURPOSE OF CHAPEL FUNDS
Chapel funds provide a vehicle for religious
expression. Every American religious group or
organization recognizes the importance of the
stewardship of money as an aspect of religious
life. The making of voluntary contributions is
therefore a customary part of religious behavior.
Such contributions from Navy and Marine
Corps personnel are organized into chapel
funds.
TYPE OF FUND
As stated before, the chapel fund is a nonap-
propriated fund. This type of fund differs from
an appropriated fund in that it comes from
sources other than congressional appropria-
tions. The command chaplain and the RP
MUST ensure that the CRP chapel fund is NOT
used for purchases that should come out of ap-
propriated funds.
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