MAINTAINING AND DISPOSING OF ROF FILES.- Remember, each ROF transaction requires a perfectly organized paper trail. Be sure to keep complete receipt forms, calculator tapes, and all attached additional substantiating papers and file them with other collected receipts for the current year. In all cases, these paper trail records must be grouped either by the month for most ROFs or at least by the quarter for smaller ROFs.

Keep related documents together for the current year. For example, you should file completed payment vouchers and accompanying purchasing invoices with the paid payment vouchers for the current year. Also, keep reconciled bank statements with the other bank statements for the current year. Be sure to maintain completed audit statements, monthly subaccount reports, appointment letters, and other miscellaneous correspondence with the other documents for the current year.

As well as maintaining your documents together for the current year, you should also maintain the documents from the 2 previous years in a separate file. When you no longer need the files from earlier years, use the guidelines in the Navy and Marine Corps Records Disposition Manual, SECNAVINST 5212.5, to dispose of them.

In maintaining and retaining your ROF accounting files, you may need a separate file drawer to

Figure 4-7. 4-9

Figure 4-8.-Subaccount ledger.

cross-reference each of your files so you can find its location in the CRP central annual files.

SUMMARY

No one person will have the overall responsibility for all actions required in making the ROF an effective tool for the control and accountability of funds received and disbursed. Some individuals such as the commander, commanding officer, and command chaplain (administrator) are responsible and held accountable for the overall management of this nonappropriated fund. You, however, as the RP, will be responsible and accountable for your duties and responsibilities associated with this fund. It is, therefore, important for you to familiarize yourself thoroughly with the contents of SECNAVINST 7010.6. In this chapter, we have tried to touch upon your basic duties and responsibilities for a CRP's ROF. In the actual administration of an ROF, you should realize that you may be required to perform additional tasks, depending on the command to which you are assigned.