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Proponent and exception authority. The proponent for this pamphlet is the Chief of Chaplains, U. The Chief of Chap- lains has the authority to approve exceptions to this pamphlet that are consistent with con- trolling law and regulation.
The Chief of Chaplains may delegate this authority in writ- ing to a director or division chief within the proponent agency in the grade of colonel or the civilian equivalent. Army management control process. This pamphlet is not subject to the require- ments of Army Regulation It does not contain management control provisions.
This publication is a new Depart- Suggested improvements. Users are ment of the Army Pamphlet. It describes how re- ton, DC This publication is available in and property are managed, safeguarded, and electronic media only and is intended for accounted for.
States, and for United States Army Reserve. Unless otherwise indicated, this pamphlet applies to the Regular Army and Reserve Components. During mobiliza- tion, chapters and policies contained in this regulation may be modified by the proponent. Explanation of abbreviations and terms Appropriated resources Nonappropriated chaplains funds Command Master Religious Plan The CMRP process CMRP general outputs The manual CMRP process Chaplaincy Resources Manager Program elements CPBAC functions CPBAC authority CPBAC membership The community subaccount Staff responsibility Concept of appropriated fund support Sources of APFs The Army management structure Elements of resource Use of APF for religious support activities Government purchase card Key players and roles General grant process Specialized Services Funds Grants Installation support agreements DOD civilian salaries Chaplaincy Program Budget Advisory Committee Types of facilities Permanent construction Calculating space allowances Engineer designs Furnishings and equipment Chapel designations and religious symbols Maintenance of facilities Use of religious facilities Stained glass windows Conversion or disposal of a religious facility Steps for close-out, conversion or disposal DD Form DD Form explained block by block.
General references The NAF chaplains' fund budget process DACH chaplains' fund MACOM level funds Installation level funds Establishing chaplains' funds Consolidating and transferring chaplains' funds Disestablishing chaplains' funds Appropriated funds review and analysis Recommendations and approvals The Chaplains' Fund Manager Transfer of accountability The Chaplains' Fund Clerk The Consolidated Fund The Program Element Sub-accounts The community sub-account Special project sub-accounts Grant sub-accounts Automation principles Single sum donations Tax reporting requirements Employer identification number Tax exempt status Charitable organization status The quarterly 1.
Thirty percent drawdown report Manual 30 percent drawdown calculation The annual report Fund raising Management control Safeguarding funds Inspections and audits Designated offerings Fund operating expenses Hosting visitors Purchase orders Petty cash operations Property references Property management principles Employees of the Fund Contracting versus employment Conflict of interest Accounting system The COA account listing The income audit trail The expense audit trail
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DA PAM 165-18