b. Section II - (Figure 2-3).
(1) The columns on the left side are used to record the number of bills and coins of each
denomination as well as the total amount.
(2) The columns on the right side are used to record any checks received by name,
number and amount.
(3) The counters will follow the procedures listed below to account for the collection.
a. Separate offering coins and currency by denominations and foreign currency and
checks, if any.
b. Count and record in the "NUMBER" column of Section II, the quantity of coins
and currency by denomination.
c. Multiply each of the recorded quantities by the value of the corresponding
currency. Record each result in the "AMOUNT" column.
EXAMPLE: 14 nickels x $.05 = $.70.
d. Individually record the last name, check number, and the amount of each check
of the offering on the appropriate lines.
e. Stamp the name of the fund on the "PAY TO THE ORDER" line of any check that
has that line blank, if this was not done by the check writer. Stamp the back of all
checks with "FOR DEPOSIT ONLY". The stamp should also include the name of
the chaplains' fund and its account number.
Any discrepancies which cannot be resolved during the counting
session should be fully described in a Memorandum for Record,
signed by the counters and verified.