ROF Audit Board

The appointed ROF audit board consists of at least two active duty service members attached to the command. Commands that use a single audit board for nonappropriated funds may include the ROF under that audit board. ROF audit board members are appointed either by letter or through the command's collateral

Figure 4-3.-Sample appointment letter for the senior member of an ROF audit board.

duties list. Figure 4-3 shows a sample of an appointment letter designating the senior member of an ROF audit board. Figure 4-4 provides an sample of an appointment letter designating an associate member of an ROF audit board.

The senior member of the ROF audit board makes sure all board members are familiar with SECNAVINST 7010.6 and other important publications such as the

Financial Management Policies and Procedures for Morale, Welfare, and Recreation Programs, NAVSO P-3520, and the Nonappropriated Fund Procurement Policy, SECNAVINST 7043.5. A major responsibility of the audit board is to recommend corrective actions for all discrepancies found. The board should report in writing to the commander or commanding officer with appropriate copies to the ROF administrator and custodian.

Designated Faith Group Representative

The command chaplain must appoint a DFGR in writing for each ROF subaccount. A sample of a DFGR appointment letter is shown in figure 4-5. Generally, the senior chaplain is appointed as DFGR for his or her particular faith group. If already appointed as the ROF administrator, however, the senior chaplain cannot also serve as a DFGR unless he or she is the only chaplain of that faith group.

Contract and auxiliary chaplains cannot serve as DFGRs. In these cases, the command may designate the lay reader of a particular faith group as his or her faith group's DFGR.

The DFGR is the primary advisor to the ROF administrator on that faith group's subaccount. As primary advisor, the DFGR will recommend appropriate

Figure 4-4.-Sample appointment letter for an associate member of an ROF audit board.

disbursements for that faith group's subaccount based on the donors' intent. It is also the responsibility of the DFGR to inform his or her faith group about various ROF policies and procedures.

Religious Program Specialist

RPs, depending on various factors such as availability, level of rating, and experience, are responsible for various ROF activities required by SECNAVINST 7010.6. In the following paragraphs, we will describe some ROF tasks for which the RP is usually responsible. Be aware that we will describe these tasks as minimum procedures. As an RP, you may be assigned to a command that may impose additional requirements associated with the basic tasks you will read about in the following paragraphs.

RECRUITING VOLUNTEERS TO COUNT ROF OFFERINGS.- Recruiting volunteers is simply asking two individuals, ushers and/or congregants, per service to count the money collected at that service. This task requires three key elements: timeliness, appropriateness, and finesse. About 20 minutes before the service (timeliness), you should approach one or two ushers or persons from the congregation and, in a indirect manner, ask them if they would aid in counting the collection after the service (finesse). Try not to pick the same people every time. Each time give your volunteers an adequate level of instruction (appropriateness). Because some of the procedures may be complex, be ready to provide detailed instructions to new volunteers. When dealing with persons who have volunteered before, you may be able simply to reiterate the key points. Naturally, when the congregations are small this will be a simple task for your volunteers and they will not mind. At larger Navy and Marine Corps RMFs, however, volunteering may be more time-consuming and may require sensitivity on your part about not requesting the same people to count at each service.

Figure 4-5.-Sample appointment letter for a designated faith group representative.

The persons you select for this task can be members of a volunteer subgroup of the combined volunteer program we talked-about in the introduction to this training manual (TRAMAN). You should not feel awkward about asking senior officer or enlisted personnel to help. You will likely find out that nearly all persons you ask will be eager to help.

According to SECNAVINST 7010.6, you or another person appointed as ROF custodian should make sure the persons you select to count each collection are two unrelated adults. Your volunteers can be active duty members or any qualified persons over the age of 18. Be aware, however, that SECNAVINST 7010.6 does not permit the proof of receipts by relatives or the initial count to be made by the person appointed as ROF custodian.

SUPERVISING VOLUNTEERS WHO COUNT ROF RECEIPTS.- An RP must be present to help counters with technical questions in the proper procedures of counting, recording, double-checking, filling out deposit slips, and securing the receipts safely. See to it that your volunteers have the tools to do their job such as a printing calculator with tapes, pens, pencils, erasers, envelops, a locking moneybag, and the important offering receipt. (Fig. 4-6 shows an example of an ROF offering receipt.) Make certain you are in the same room with both money and counters until you have completed and secured the deposit. Be cautious and use good common sense. Do not allow any obstruction between you and the counters until they have completed the counting and handed you the envelopes containing receipts for safekeeping. Be sure to give a copy of each deposit slip to the RP supervisor.