Date Entered: 05/14/97

Category: SSIC 07000 Financial Management
Number: MCO 7010.17A
Subj: RELIGIOUS OFFERING FUND (ROF)

DEPARTMENT OF THE NAVY
HEADQUARTERS UNITED STATES MARINE CORPS
WASHINGTON, DC 20380-0001
MCO 7010.17A
REL
27 Jun 91


MARINE CORPS ORDER 7010.17A

From: Commandant of the Marine Corps
To: Distribution List

Subj: RELIGIOUS OFFERING FUND (ROF)

Ref: (a) MARCORMAN, par. 2816
(b) MCO 1730.6B
(c) SECNAVINST 7010.6
(d) NAVSO P-3520 (NOTAL)

1. Purpose. To publish policy and procedures for management
of ROF's within the Marine Corps.

2. Cancellation. MCO 7010.17.

3. Background

a. Under references (a) and (b), it is Marine Corps policy
that commanders provide for the free exercise of religion for
members of the command, their dependents, and other authorized
persons. This is accomplished through the Command Religious
Program (CRP).

b. Many faith groups afford the opportunity for voluntary
contributions and benevolence as a part of their worship and
religious life. An ROF formerly referred to as a "Chapel Fund"
may be established to serve the religious needs of the
contributors by allowing for the collection and disbursement of
offering as an act of worship within the context of the CRP.
Appropriate recipients of support from ROF's are organizations
or individuals generally recognized as benevolent or
service-oriented, or religious bodies recommended by the
contributors to the ROF.

4. Information. The CRP is a command function supported by
appropriated funds. The ROF is a nonappropriated fund
established by and administered under the authority of the
commander. References (a) through (d) provide information and
guidance on the establishment and management of nonappropriated
funds. These funds will be used only for projects of religious
benevolence beyond the limits of the CRP, not as an alternative
to support the CRP.


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5. Action

a. Follow the same ROF "Program Guidance, Administrator,
Custodian, Audit Board, Designated Faith Group Representatives,
and Procedures" as prescribed in reference (c).

b. ROF funds should not be used to pay for MWR property
insurance. Paragraph 10, chapter 6 of reference (c) requires
transfer of all property purchased with ROF funds to
appropriated property accounts. According to reference (d),
the Government is self-insured. Government property requires
no additional insurance.

c. Although reference (c) establishes the provisions,
policies and procedures for auditing ROF's, the determination
of the audit frequency for activities under the audit
cognizance of the Marine Corps Nonappropriated Fund Audit
Service (MCNAFAS) rests with the MCNAFAS. The Resource
Evaluation and Analysis group can provide more frequent reviews
if the commander desires.

d. The ROF Administrator should publish weekly in
religious service bulletins a brief statement covering the
program guidance of the ROF. This statement shall cite
reference (c) as the governing directive for receipt and
disbursement of funds. Compliance with this provision is
sufficient cause to show intent of donors.

6. Reserve Applicability. This Order is applicable to the
Marine Corps Reserve.


J. R. DAILEY
Assistant Commandant of the
Marine Corps

DISTRIBUTION: PCN 10209640300

Copy to: 7000110 (55)
8145005 (2)
7000144/8145001 (1)


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