NOTE: Nonappropriated chapel fund accounting
procedures are explained in Logistic Support and
Financial Control, Module II (NAVEDTRA
287-02-45-81).
NONAPPROPRIATED FUND
ACCOUNTING PROCEDURES
A uniform accounting system for all nonap-
propriated fund activities within the Department
of the Navy is prescribed in Nonappropriated
Fund Accounting Procedures (NAVSO P-3520).
The procedures set forth in this publication are
used in conjunction with the general financial
management policies and standards prescribed in
NAVSO P-3519. Standard accounting procedures
for CRP chapel funds are performed in accord-
ance with the instructions outlined in NAVSO
P-3520. This publication consists of seven
chapters:
Chapter I—General Information
Chapter II—Policies and Procedures
Chapter III—Recording Financial
Transactions
As
Chapter IV—Additional Procedures for
the CHNAVPERS Centralized Accounting
Systems
Chapter V—Uniform Chart of Accounts
Chapter VI—Special Procedures for Small
Activities
Chapter VII—Practice Set
indicated in figure 4-28, a chapel fund is
considered to be a ‘‘small” nonappropriated fund.
NOTE: The actual accounting procedures for a
CRP chapel fund for a 3-month period are ex-
plained in Logistic Support and Financial Con-
trol, Module II (NAVEDTRA 287-02-45-81). It
should also be noted that as this module was
being developed, NAVSO P-3519 and NAVSO
P-3520 were being revised and are to be pub-
lished as one volume.
NAVY CASUALTY ASSISTANCE
CALLS PROGRAM (CACP)
The Navy Casualty Assistance Calls Program
(CACP), BUPERSINST 1770.2, establishes pro-
cedures for assisting the next of kin of deceased
CHAPTER VI—SPECIAL PROCEDURES FOR SMALL ACTIVITIES
600 GENERAL. This chapter prescribes a uniform accounting and reporting system applicable
to small nonappropriated fund activities. These procedures represent a single entry cash basis
system of accounting and prescribe statements which will reflect the financial condition of the
various activities on a standardized basis.
601 SCOPE. Unless otherwise directed by the program manager and NAVCOMPT, all
nonappropriated fund (NAF) activities with annual revenues of ,000 or less and the following
groups of NAF activities are deemed small nonappropriated funds and will account for their
operations in accordance with the procedures set forth herein and the general policy guidance
in NAVSO P-3519:
1. Civilian Recreation Services and Funds.
2. Chapel Funds.
3. Recreation Funds Afloat.
4. Messes Afloat.
5. Marine Corps Miscellaneous Funds except Flying Clubs.
Figure 4-28.—Designation of a chapel fund as small nonappropriated fund.
4-30
