CHAPTER 4 RELIGIOUS OFFERING FUND

Authorized by the Religious Ministries Within the Department of the Navy, SECNAVINST 1730.7, a religious offering fund (ROF) gives worshipers the opportunity to give voluntary contributions and goodwill offerings essential to worship and religious life of naval personnel.

The commanders and commanding officers authorize the establishment of an ROF to provide a way for faith groups that are part of a command religious program (CRP) to give and disburse offerings as an expression of worship. In fact, the ROF is the only nonappropriated fund that CRPs may operate and maintain. Only one ROF is permitted in a command. The ROF is divided into faith group subaccounts as needed.

The Navy program manager for the ROFs is the Chief of Chaplains (N097). The Religious Offering Fund, SECNAVINST 7010.6, outlines the policy and procedures for the administration of an ROF. For Religious Program Specialists (RPs), this instruction plays an integral role in the day-to-day duties and responsibilities. As an RP, you will be responsible for using several of these procedures to manage the ROF of your CRP. Be aware that some of these duties will require sensitivity because you will be dealing with money, volunteers, and personal accountability.

This chapter is intended to give you an overview of the guidelines set forth in SECNAVINST 7010.6. We will describe the basic responsibilities of the different individuals involved in managing an ROF. After studying the information in this chapter, you should be able to describe the fundamental processes and responsibilities involved in the administration of an ROF.

ADMINISTRATION

Everyone at all levels of command from the Chief of Naval Operations (CNO) to you is responsible for some phase of the administration of a CRP ROF. Both the CNO and the Commandant of the Marine Corps (CMC) have instructed commanders and commanding officers to manage ROFs according to the guidelines set forth in SECNAVINST 7010.6. The Chief of Chaplains is the program manager. The command chaplain serves as the ROF administrator and is the direct representative of the activity's commander or commanding officer. As the ROF administrator, the command chaplain is directly responsible to the commanding officer for all matters regarding this fund.

APPOINTMENTS

Commanders and commanding officers must appoint in writing the ROF administrator and other essential ROF personnel such as the custodian, audit board members, and designated faith group representatives (DFGRs). An example of an appointment letter for an ROF administrator is shown in figure 4-1.

RESPONSIBILITIES

You have just read about the obligations placed upon the CNO and CMC, the commanders and commanding officers, and the Chief of Chaplains. Now we will look into some of the responsibilities of the ROF administrator, custodian, audit board, DFGR, and you, the RP.

Administrator

As the appointed ROF administrator, the command chaplain approves all requests for disbursements. As the ROF administrate, the command chaplain also has the important responsibility of making sure disbursements involving more than one faith group subaccount are shared fairly. As we mentioned earlier, the ROF administrator is appointed in writing by the commander or commanding officer. You, the RP, will likely become involved in preparing letters such as the one shown in our example in figure 4-1.

Acting Administrator

When the administrator is away, the next senior chaplain serves as acting administrator under the terms specified in the administrator's letter of appointment. In situations when there are no additional chaplains at the activity, the commander or commanding officer must either approve all ROF disbursements or delegate

Figure 4-1.-Sample appointment letter for an ROF administrate.

disbursing authority to the chief of staff or executive officer as acting administrator.

Custodian

The custodian is responsible for efficient and effective fiscal operations of the ROF. An RP or another member of the command may serve as the custodian. Any person appointed as the ROF custodian, however, cannot serve as the ROF administrator or as a DFGR. An example of an appointment letter designating an ROF custodian is shown in figure 4-2.

The ROF custodian is responsible for the following tasks: 

. Ensuring ledgers for each subaccount and the combined fund concur with the guidelines set forth in SECNAVINST 7010.6 

. Ensuring a complete and accurate audit trail exists for all transactions depositing, and accounting of all ROF monies and assets . Providing for the counting, safeguarding, 

. Helping the DFGRs to prepare disbursement requests 

l Reviewing each disbursement request for completeness, appropriateness, and availability of funds before sending the request to the administrator 

. Disbursing approved payments 

. Maintaining files showing command approval for the collection, solicitation, and disbursement of funds

. Ensuring agreement of the checkbook with the bank statement (a task that must be done within 3 working days of receipt of the bank statement) 

l Establishing preparation of a monthly report for each subaccount

Figure 4-2.-Sample appointment letter for an ROF custodian.

. Making sure the bank maintains a current signature card and ownership card

. Maintaining files to include ledgers, bank statements, returned canceled checks, audit reports, copies of each disbursement request submitted, offering records with deposit slips, designated offering request and disbursement forms, appointment letters, relevant correspondence, and pertinent instructions and directives . Providing information on the status of the ROF upon request from any individual responsible for the administration of the ROF or an individual approved by the administrator

Alternate Custodian

When the custodian is gone, the alternate custodian carries out the appointed custodian's responsibilities. For this reason, the custodian and alternate custodian should frequently discuss the status and operation of the ROF.