NAF Mandatory Transfers and Reports
to OCCH
1. Purpose. To provide
additional guidance for submitting OCCH level mandatory transfers and
reports.
2. Reference. AR 165-1
Chaplain Activities in the United States Army
3. There are three mandatory transfers
and reports that are sent from the local Installation NAF Chaplains’
Fund through the MACOM to OCCH: (1) The Quarterly 1.5%
Transfer Report, (2) The Annual Drawdown to 30% Report, and, (3)
The NAF Chaplains’ Fund Annual Report.
4. The Quarterly 1.5% Transfer
Report. This report is a mandatory transfer of 1.5% of gross
receipts from all non-exempt activities. The transfer must be
made quarterly through the MACOM to the DA Chaplains' Fund. The
suspense to OCCH is 45 days after the end of the quarter. (Due
dates: 1Q: 15 FEB, 2Q: 15 MAY, 3Q: 15 AUG, 4Q: 15 NOV). The MACOM
may set an earlier suspense date for the installation to allow for time
to consolidate the reports prior to sending them to OCCH.
a. Send the Quarterly
1.5% Transfer report through the MACOM to:
ATTN:
DACH-IML
Office
Chief of Chaplains, Room 12500
2511
Jefferson Davis Highway
Arlington
VA 22202-3907
b. Use a cover or transmittal
memorandum to provide the details of the attached report. The Fund Manager’s
name, telephone number, and email will be clearly stated in the cover
memorandum as the POC. The report packet will consist of:
-Cover
Memorandum
-Check
-1.5%
Calculation Report
-Copy
of Disbursement Voucher
c. Checks are made
payable to: DA CHAPLAINS' FUND.
d. The Quarterly Transfer
consists of 1.5% of all COA 100, 102, 104, and 105 income.
e. The 1.5% Quarterly
Transfer resources the Chief of Chaplains' Program Grants from the NAF
DA Chaplains' Fund.
f. DA and MACOM level
funds are exempt from the Quarterly 1.5% Transfer requirement.
g. The Quarterly 1.5%
Transfer reports are automatically generated by NMS 4.
NAF Mandatory Transfers and Reports
to OCCH (Cont)
5. Drawdown Report to 30%.
The primary purpose of a Chaplains Fund is to account for the sacred
tithes and offerings of soldiers and their family members given as an
act of worship, protected by the Constitution’s free exercise clause.
Each fund is actually drawndown to a zero balance but cash to provide
for 3 months of operation is permitted to be retained. This report
is made at the conclusion of the fiscal year and sent through the
MACOM to the DA Chaplains' Fund. The suspense to OCCH is 45
days after the end of the fiscal year (15 November). The MACOM
may set an earlier suspense date for installations to allow time to
consolidate the reports prior to sending them to OCCH.
a. Send the Drawdown
Report to 30% through the MACOM to:
ATTN:
DACH-IML
Office
Chief of Chaplains
2511
Jefferson Davis Highway
Arlington
VA 22202-3907
b. Use a cover or transmittal
memorandum to provide the details of the attached report. The Fund Manager’s
name, telephone number, and email will be clearly stated in the cover
memorandum as the POC. The report packet will consist of:
-Cover
Memorandum
-Check
-Calculation
Drawdown to 30% Report
-Copy
of Disbursement Voucher
c. Checks are
made payable to: DA CHAPLAINS' FUND.
d. DA and MACOM level
funds are exempt from this requirement.
e. The Drawdown to
30% report must be done manually for the consolidated fund. It
is not correctly calculated by NMS 4.
6. The NAF Chaplains’
Fund Annual Report. Each Chaplains' Fund will send an
Annual Report through their MACOM to OCCH. The MACOM will
consolidate the subordinate reports into a MACOM Annual Report. A spreadsheet
format will be used for the consolidation. The suspense to OCCH
is 45 days after the end of the fiscal year (15 November). The
MACOM may set an earlier suspense date for installations to allow for
time to consolidate the reports prior to sending to OCCH.
a. Each Chaplains'
Fund will send the DA Form 4926-R (Chaplains' Fund Annual Summary Financial
Data Report) through their MACOM to:
ATTN:
DACH-IMR
Office
Chief of Chaplains
2511
Jefferson Davis Highway
Arlington
VA 22202-3907
NAF Mandatory Transfers and Reports
to OCCH (Cont)
b. Each MACOM will
consolidate the Annual Reports of their subordinate installation Funds
into a MACOM Annual Report. The MACOM then forwards this consolidated
MACOM report with copies of the Installation reports to DACH-IMR.
The consolidated MACOM report must have all of the information that
is on the subordinate Fund Annual Reports to include:
-Operating
Income by COA
-Operating
Expenses by COA
-Net
Income (or Loss)
-Adjustments
in Favor
-Adjustments
Against
-Net
Adjustments
-Designated
Offerings Transferred Internally
-Statement
of Net Worth
-Purchase
Cost of Fixed Assets
c. Use a cover or transmittal
memorandum to provide the details of the attached report. The POC name,
telephone number, and e-mail will be clearly stated in the cover memorandum.
The report packet will consist of:
-Cover
Memorandum
-Consolidated
MACOM level report
-Subordinate
Installation level reports
d. OCCH will consolidate
each MACOM Annual Report into a consolidated OCCH Annual Report.
e. The Drawdown to
30% Report is not the same as the Annual Report. The Drawdown
to 30% Report is a separate report process.
7. Common errors: Each of
these errors creates administrative burdens on each level in the report
process. We need everyone’s help to reduce everyone’s time
to process reports.
a. Missing transmittal
memorandum to provide details of what and from whom. Most important
with consolidated reports from the MACOM.
b. Missing supporting
documents that tell us what the enclosed check is for.
c. Reports sent directly
to OCCH and not through the MACOMs.
d. Checks made out
improperly: Wrong payee, dollar amounts not matching disbursement vouchers,
numerical amount does not match written amount, or not signed.
e. Your name is not
on the paper. Unclear POC information so we do not know who to
call for questions.
f. MACOM does not consolidate
the Annual Report.
g. The Drawdown to
30% Report and the Annual Report are sent as one report. They
are separate reports and go in different directions at OCCH.
8. POC, CH (LTC) Puchy, Resource
Management Officer, DSN 329-1121, e-mail: puchyjj@occh-nt.army.mil