SAFEGUARDING MONEY.- Safeguarding ROF money involves proper storage and transport of funds to the bank. The volunteer counters must seal and sign the receipt envelope to safeguard ROF money. You should then lock the moneybag and put it in a safe, spinning the combination dial at least four rotations-ask the volunteer counters to watch you do this. In most situations, it will be unsuitable and unnecessary for you to take the counted receipts to the bank after each service's count. As a minimum level of protection, however, you should have a safe, some locking deposit bags, and a key drop box for the bag

Figure 4-6.-Religious offering fund offering receipt.

keys until the ROF custodian can retrieve the counted _{receipts for certification and deposit.}

_{Department of the Navy Information and Personnel Security Program Regulation, OPNAVINST 5510.1,} states that you must not store ROF money and classified _{material together.}  When all you have for storing ^{receipts is a safe, file, or vault normally used for} classified materials, it is time to purchase another safe, file, or vault for ROF money. Finally, the safe should have only one person with access to the receipts. This states that you must not store ROF money and classified _{material together.}  When all you have for storing ^{means only one person should have the combination to the safe.} 

COORDINATING CHANGES TO SAFE COMBINATIONS.- Changing a safe combination is actually one of your simplest tasks. To make arrangements, call either the public works center (PWC) or the security manager/security officer. Some duty stations may require a written request procedure. At the time of the request, you must identify the reason for the change of the safe combination and the individual who is to receive the new combination.

At the time the combination is changed, both you (as the coordinating RP) and the individual changing the combination must make and file a record in the ROF files showing the date of the change, the combination, and the signatures of the changer and the receiver. A copy of the Combination should be placed in a sealed marked envelope and given to the command's security officer. The security officer should retain the combination in case of an emergency, such as the absence or death of the custodian, or in the unhappy event if someone should forget the combination.

DEPOSITING ROF RECEIPTS ASHORE AND AFLOAT.- After the custodian has confirmed that the copy of each deposit slip (which he or she gets from the supervising RP at the time of counting) and the original are the same, it will be your job to take the original receipts to the bank. Make sure the custodian's signature is on each original deposit receipt. You must coordinate with the ship's disbursing officer for the procedures you should use for preparing afloat deposits.

MAINTAINING THE COMPOSITE LEDGER AND KEEPING THE BOOKS.- Bookkeeping is an essential part of the RP's responsibility to the ROF. First, you should maintain the composite ROF ledger such as the example shown in figure 4-7. Second, you should maintain individual ledgers for each subaccount as required by your particular CRP's ROF bookkeeping procedures. For example, you may discover that the Roman Catholic, Protestant, and Jewish subaccounts are too large to keep on one piece of paper with the composite balances of the subaccounts. In these cases, your CRP may choose to make individual ledgers for these subaccounts plus a fourth ledger for the composite account. Figure 4-8 shows an example of a subaccount ledger.

You should enter the value of each bank deposit first into the ROF ledger and then into the appropriate subaccount. When funds deposited are not designated to a specific subaccount, you should first enter the deposit into the ROF and then compute and enter the fair-share amount into each subaccount. Next, staple, route, and file the paper work according to the guidelines in SECNAVINST 7010.6.

Wherever possible, SECNAVINST 7010.6 recommends the use of automated bookkeeping. With automated bookkeeping, you can use a spread sheet program capable of making the entire accounting process on one financial report. Any software account program you intend to use must meet the requirements of SECNAVINST 7010.6, so be especially careful to choose effective and appropriate software, You should keep your accounts on floppy disks rather than on hard disks, unless your hard disk is removable. Store your account disks in a secure place when you are not using them.

In keeping the ROF books, always follow the guidelines stated in SECNAVINST 7010.6. Whether you are making line entries or subaccount balance changes in the receipt and expenditure records for all approved purchase orders or balancing the checkbook, you should always use the bookkeeping procedures delineated in SECNAVINST 7010.6.