the Receipts and Expenditures Record. Figure
II-5-119 shows the totals for the month of
October.
The following arithmetic functions sum-
marize this procedure:
ROMAN CATHOLIC ACCOUNT
BALANCE (10/1)
ROMAN CATHOLIC RECEIPTS
(10/1–10/31)
TOTAL
ROMAN CATHOLIC EXPENDITURES
(10/1–10/31)
ROMAN CATHOLIC ACCOUNT
BALANCE (10/31)
PROTESTANT ACCOUNT BALANCE
(10/1)
PROTESTANT RECEIPTS
(10/1–10/31)
TOTAL
PROTESTANT EXPENDITURES
(10/1–10/31)
PROTESTANT ACCOUNT BALANCE
(10/31)
ROMAN CATHOLIC ACCOUNT
BALANCE (10/31)
PROTESTANT ACCOUNT BALANCE
(10/31)
COMPOSITE BALANCE (10/31)
||content||
,544.70
+ 1,372.46
,917.16
–503.92
,413.24
||content||
,652.66
+ 1,419.25
,071.91
– 652.12
,419.79
,413.24
+ 2,419.79
,833.03
One final entry is required on this record.
The chapel fund administrator makes the closing
entry shown in figure II-5-120. He is now ready
to start the accounting procedures for the month
of November (fiscal year 1981).
SUMMARY
The accounting procedures for a Command
Religious Program (CRP) chapel fund were ex-
plained in this chapter and the preceding chapter
of this module. Figures II-5-121, II-5-122, and
II-5-123 show the Receipts and Expenditures
Records for August (fiscal year 1980),
September (fiscal year 1980), and October (fiscal
year 1981), which were covered on a daily basis.
It is important to remember that local command
directives will outline the specific accounting re-
quirements and procedures for their CRP chapel
fund. However, each command MUST meet the
general guidelines contained in NAVSO P-3519
(Nonappropriated Fund, General Financial
Management, Policies and Principles); NAVSO
P-3520 (Nonappropriated Fund Accounting
Procedures, Chapter VI); and, OPNAVINST
1730.1 (Chaplains Manual). The Religious Pro-
gram Specialist must remain continually aware
of any changes that occur which relate to the
above documents.
Serving as a chapel fund administrator or as
an account custodian enables the RP to become
totally involved with the Command Religious
Program. Maintaining financial records is a
challenge and, at the same time, one of the most
rewarding jobs that the RP may perform.
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