Figure II-4-7.—Statement of Operations and Net Worth.
that account in the appropriate amount to
Supporting invoices and receipts must be
replenish the central petty cash fund.
An entry for this transaction will be made in
the “expenditure” column of the appropriate
account in the Receipts and Expenditures
Record in the same manner as for any other
expenditure.
No disbursements will be made from the
petty cash fund by the chapel fund administrator
without a supporting Petty Cash Voucher
(figure II-4-11) approved by the account custo-
dian or administrator and signed by the person
receiving the cash.
Each voucher will be
numbered sequentially for the fiscal year.
attached to the Petty Cash Voucher when the
administrator surrenders them to the account
custodians at the time the fund is replenished.
Each voucher surrendered is annotated or
stamped “Reimbursed” or “Paid” with the date
and number of the replenishing check.
NOTE: As this module was being developed,
a proposed revision to OPNAVINST 1730.1
(Chaplains Manual) was being promulgated con-
cerning the establishment of a petty cash fund.
This revision proposes that the to establish
the petty cash fund be drawn from one religious
group’s account (Protestant, for example) in-
stead of drawing it equally from all of the
4-11
