TC 1-05
Chaplain Field Fund
Table L-1. Managing a chaplain field fund
Sample CFF Ledger
01/15/05
Supplies
.00
2.00
Manager
John
01/17/05
Donation
.00
2.00
John/Smith
2. Management controls the funds to avoid the appearance of
conflicts of interest or suspicion of fund misuse or abuse.
Separation of duties. Manager and clerk functions are
separate to ensure no single person is responsible for the
entire life cycle of income/request disbursements.
Record keeping. When possible, the funds manager will
keep a file of all receipts and paperwork associated with
each transaction, including description of goods or services
received, date, name, and address of vendor and the
vendor's signature. Cash register receipts are acceptable.
Where receipts are not provided, the funds manager should
prepare a memorandum for the record explaining the
transaction and keep this on file.
Receipts. At least two people must count all offerings and
secure funds by the most reasonable means possible, in
accordance with rules the theater commander establishes.
The chaplain should take reasonable security measures,
such as, a locked bank deposit bag or a locked cash box,
while funds are in his possession. Two verifying signatures
are required for every offering. Designated offerings are
kept secure until disbursed to designated organization
(within five working days of receipt); all other offerings are
kept secure until the first working day funds are deposited
L-5
10 May 2005
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