Manage Material and Fiscal Responsibilities

Manage Material and Fiscal Responsibilities
Instructor Note: Show Slide #1 ORSLC CH (MAJ) Randy Curry

Instructor Note: Show Slide #2
Motivator: What was your last impulse buy? What have you purchased that was not planned? (guns, electronics, knives, a certain food at commissary, ?-your collectables) We all have a tendency to spend or implement a program without proper analysis, (often fueled by the ‘good idea fairy’). As supervisory chaplains, you must understand and follow the Army planning and budgeting process.

Terminal Learning Objectives
ACTION: Plan fiscal resources within the Battalion, Brigade or Installation religious support context CONDITION: Given read ahead materials, small group activities (ALM), and instructions STANDARD: Identify essential leader tasks and responsibilities for fiscal and religious support planning [Instructor Note: Show Slide #3] READ THE SLIDE There is no written evaluation at the end of this class.

Administrative Data Safety Requirements: NONE Risk Assessment: LOW Environmental Considerations: Environmental protection is a continual process. Always be alert to ways to protect our environment and reduce waste. Evaluation: N/A [Instructor Note: Show Slide #4] Safety requirements: In case of an active shooting turn off the light and block all doors. Risk assessment is low. Environmental Considerations: Environmental protection is a continual process. Always be alert to ways to protect our environment and reduce waste.

group discussion What have been your experiences with resourcing religious support (e.g, CMRP, APF, NAF, etc.)? What have been your frustrations, challenges, issues and concerns? What has been confusing about the rules, regulations, systems and processes? What have been your questions about resourcing religious support? Has anything surprised you about your experiences with resourcing religious supports/events? [Instructor Note: Show Slide #5] Facilitate discussion with these five questions. Allow time for multiple responses.

What informs and influences Chaplaincy Resource Management?
Executive Branch President’s Budget Office of Management and Budget Do Army Things the Army Way We must learn the systems We must learn the terminology We must learn who the players are We must learn the rules OASA (FM&C) Financial Operations Army Comptroller Proponency Army Budget Cost & Economics DFAS Department of the Army Department of Defense PPBE J-Books POM c CTOFs (Enterprise Wide) Best Practices Business needs/cases AR 165-1 DA PAM CTOF SOP DoDI PCOLS Army Regulation FAR Fiscal Law MICC US Bank OCCH Grants CRM IMCOM FM Generally Accepted Government Accounting Principles (GAGAP) Syracuse University’s Defense Comptroller Programs American Society of Military Comptrollers (ASMC) ERP Systems ABIF CHIPS Doctrine [Instructor Note: Show Slide #6] There are many players that influence Chaplaincy Resource Management. Key element is we MUST learn to do Army things the Army way. In regards to resourcing aspects, the PPBE process is the Army process to know. OCCH DACH 4/6/8/EN AR 165-1 USACHCS IMCOM CRM Team TRADOC DFAS NAFi Strategic Plan Applicable Laws and Regulations Operation and Maintenance, Army (OMA) DoDD OCCH info paper on OMA Defense Acquisition University Soldier Support Institute (Finance, JAG) Legislative Branch Appropriations Congressional Budget Office Committee on Ways and Means

It all begins with PPBE Planning Programming Budgeting Execution
Process includes the full range of activities that support both DoD and Army decision-making concerning the allocation of resources Where do you fit in this process? [Instructor Note: Show Slide #7] PLANNING: The objective of the Planning Phase is to identify threats to national security, assesses capabilities to meet those threats and recommend the forces required to defeat them. PPBE planning determines requirements including the size, structure, and manning of the force. In effect it attempts to answer the question "how much defense is enough?" PROGRAMMING: programming is the art of translating guidance into action to produce combat capability by a balanced allocation of resources. BUDGETING: Budgeting translates decisions in the PPBE Programming Phase into an appropriation format for Congressional action. The major goal of budgeting is to maintain consistency with the POM EXECUTION:

PPBE Overview Planning Programming (POM/BES) Budgeting Execution
* Adversary Capability Strategy Requirements Programs Budget Planning What? 6–15 years Programming (POM/BES) How? 5 years POM = Program Objective Memorandum BES = Budget Estimate Submission Budgeting How much? 18 months [Instructor Note: Show Slide #8] PPBE is a continual process addressing multiple years and moving in a logical flow. Funding Support the COCOM & Force Execution How well? 12 – 60 months

PPBE Phases [Instructor Note: Show Slide #9]
A simplified look at PPBE Phases. Cartoon shows execution phase (pardon the pun)

Appropriation Definition
An act of Congress providing budget authority to incur obligations for a specified purpose and to make subsequent payments out of the treasury of the United States Appropriations are classified as annual, multiple-year, or no year [Instructor Note: Show Slide #10] The Budget Estimate Submission converts programs into appropriations. Facilitator Note: What is an appropriation? An act of Congress providing budget authority to incur obligations for a specified purpose and to make subsequent payments out of the treasury of the United States. An appropriation is providing $ for the programs that have been authorized by the Congressional Authorization Act. The DOD designs fifteen appropriation classification codes for Army major appropriations. Appropriations can be: i. Annual – 1 year to spend (OMA) ii. Multiple Year – like MCA (5 years to spend) iii. No year – revolving funds - carry over don’t expire

Appropriations Process
[Instructor Note: Show Slide #11] This chart (followed on the next slide) illustrates the federal budget process. Think of the SchoolHouse Rock “I’m Just A Bill” cartoon. Note: discuss the process flow with the class.

Appropriations Process
[Instructor Note: Show Slide #12] Note: continue discussing the process flow with the class.

Congratulations! You are now an appropriation!
Operation and Maintenance, Army (OMA) Military Personnel, Army (MPA) Procurement Appropriations (General use and exclusions) Aircraft Procurement, Army (ACFT) Missile Procurement, Army (MSLS) Other Procurement, Army (OPA) Weapons and Tracked Combat Vehicles, Army (WTCV) Military Construction (MILCON) Research, Development, Test and Evaluation (RDT&E, A) [Instructor Note: Show Slide #13] The four highlighted appropriations are the main appropriations that fund the chaplain corps. Appropriations have different life-cycles.

[Instructor Note: Show Slide #14]
The appropriation Life Cycle

Small group Given 10-minutes in small groups, discuss and be prepared to provide a summary for the class Operation and Maintenance, Army (OMA) on pages of the CRM Smartbook What is the difference between BASE and OCO? What implications do the OMA appropriation and its Budget Activities hold for funding religious support? What can you identify and describe? Of the appropriations listed, which appropriations fund essential elements of religious support? [Instructor Note: Show Slide #15] --”OVERSEAS CONTINGENCY OPERATIONS (OCO) BUDGET AMENDMENT SUMMARY This amendment to the FY 2017 President’s Budget requests $5.8 billion in Department of Defense (DoD) funding to support Overseas Contingency Operations (OCO). These additional resources are needed to maintain approximately 8,400 troops in Afghanistan to support Operation FREEDOM’S SENTINEL (OFS) and to fund additional troops and other requirements needed for Operation INHERENT RESOLVE (OIR) in Iraq/Syria to support the strategy to degrade, and ultimately defeat, the Islamic State of Iraq and the Levant (ISIL).” #3: [discussed later] “The EERS include those concepts, functions, practices, and objects that are held or used by distinctive religious groups for worship, religious education, and pastoral care.” AR 165-1, §13-1, c(1).

Fiscal law authority Sources
NDAA (National Defense Authorization Act) Appropriations Acts (e.g., OMA) The Constitution Federal Law (e.g., CFO Act of 1990) Administrative Law Judicial court rulings Agency Regulations (ARs) Other Policies (DA Pams, MOIs, etc.) Organizational Mission Standard Operating Procedures [Instructor Note: Show Slide #16] Identify Sources of fiscal law authority Before we start connecting fiscal law and policy to Chaplaincy Resource Management. We are going to take a 30,000 foot overview of the most important fiscal law and policy concepts. As we move through this class, we will get closer to the ground and get more specific. Q: What is fiscal law (Allow for responses)? A: Fiscal law is the body of law that governs the availability and use of federal funds. Fiscal law is derived from many sources to include: The U.S. Constitution; Legislative Appropriation Acts and Authorization Acts passed by Congress and signed into law by the President; and Judicial court rulings and Comptroller General decision of constitutional and congressional intent. These top two sources of law (Bullets 1 and 2. Shown at the top of this slide), by their nature, change annually. Therefore, just because it was OK last year, does not mean it is OK this year. The other authorities do change (Bullets 3 thru 10), but with far less frequency. I’ve highlighted the Chief Financial Officers Act of 1990 (CFO Act of 1990). The Chief Financial Officers Act of 1990 (Public Law 101–576), or CFO Act, signed into law by President George H.W. Bush on November 15, 1990, is a United States federal law intended to improve the government's financial management, outlining standards of financial performance and disclosure. Among other measures, the Office of Management and Budget (OMB) was given greater authority over federal financial management (This may be why some expenditures of APF may be allowed at one installation and not another. Financial managers are empowered to make fiduciary decisions). For each of the 24 federal departments and agencies, the position of chief financial officer was created. In accordance with the CFO Act, each agency or department vests its financial management functions in its chief financial officer. The Act created a new position in the OMB, the Deputy Director for Management, who is the government's chief financial management official. It also created a new sub-division of the OMB, the Office of Federal Financial Management (OFFM), to carry out government wide financial management responsibilities. The OFFM's chief officer was designated as the newly created Controller position. Both the Deputy Director for Management and the Controller are appointed by the President with the advice and consent of the Senate.

Us code Title x-armed forces
CRM Smartbook p U.S. Code § Duties: chaplains; assistance required of commanding officers 10 U.S. Code § Chaplain-led programs: authorized support [Instructor Note: Show Slide #17]

Fiscal Funding U.S. Const. Art. II, § 2, cl. 1. “The President shall be the Commander in Chief of the Army and Navy of the United States ” U.S. Const. Art. I, § 9, cl. 7. “No money shall be drawn from the Treasury, but in Consequence of Appropriations made by law ” --Fiscal law is the body of law that governs how federal agencies may use the funds appropriated to it by congress and are grounded in the U.S. Constitution. [Instructor Note: Show Slide #18] In the previous slide, we reviewed some of the more important sources of affirmative fiscal authority. There are more but these are the important ones. Now, we are going to think about the sources of these sources of fiscal authority (i.e., legislative, executive, and judicial branches). Under our separation of powers concept of government, the Constitution invests certain powers in the different branches (i.e., legislative, executive, and judicial branches). The executive branch. The President is the Commander in Chief, responsible for the Armed Forces of the United States. He issues the rules and regulations that guide the Armed Forces. The legislative branch. Congress, however, has the power of the purse. It is through this power of the purse that Congress is able to exercise some measure of control over the Armed Forces. Q: Who governs fiscal law? A: Only congress (the legislative branch) has the ability to appropriate funds to be spent by the federal government. The constitutional basis for this power is rooted in a single sentence, “no money shall be drawn from the treasure, but in consequence of appropriations made by law” (The Appropriations Clause, Article I, Section 9). The judicial branch. The Judicial branch (our courts) also have significant influence on fiscal law and have identified limitations on Congressional spending points. [NOTE: Make the following points] Judicial limitations on the legislative branch An exercise of the spending power must be in pursuit of the general welfare. Conditions imposed on the use of federal funds must be reasonably related to the articulated goal (In our case, articulated by the Department of Defense and the Department of the Army) The intent of congress to impose conditions must be authoritative and unambiguous The action in question must not be prohibited by the U.S. Constitution

Basic Principles of Fiscal Law
Affirmative Authority Basic Fiscal Controls Anti-Deficiency Act (ADA) [Instructor Note: Show Slide #19] Remember, in the previous slide, I asked, Who governs fiscal law (Allow responses)? Let’s talk about that a little more and provide more definition. Q: Who governs fiscal law (Rhetorical)? A: Congress can decree (fiscal law), either in an appropriation itself or by separate statutory provisions, what is required to make the appropriation legally available for any expenditure. Congress can, for example: Set the purpose for which funds may be used Set the length of time funds may remain available for these uses Set the maximum or minimum amount an agency may spend on particular elements of a program The established rule is that the expenditure of public funds is proper only when authorized by Congress, not that public funds may be expended unless prohibited by Congress. Unlike other areas where a commander may have the authority to do anything not expressly prohibited to complete the mission, fiscal law requires the commander to have affirmative authority to use funds for a particular purchase. In other words, just because you have the funds available and Congress has not expressly prohibited buying a bass boat for your unit does not mean you can do it. Instead, you must be prepared to show how Congress has authorized and appropriated funds for that kind of expenditure to be in pursuit of the Nation’s general welfare or interest. The bass boat is probably not a legal purchase if you intended to use it for the unit’s recreational purpose (There are non-appropriated MWR funds for that.). However, the bass boat may be a legal use of appropriated funds if you purchased it to support a low-intensity warfare/special operation. Fiscal law’s main sources are the Constitution, legislative acts, judicial rulings, and Comptroller General decisions. These sources provide the key elements that you must ensure are met before funds are obligated.

group activity Read p. 22-23 in the CRM Smartbook: Anti-deficiency Act
Discuss these topics: What is the Anti-deficiency Act? Historical Background What are the Anti-deficiency Act General Provisions? Purpose, Time and Amount [Instructor Note: Show Slide #20] [Emphasis] Fiscal law’s main sources are the Constitution, legislative acts, judicial rulings, and Comptroller General decisions. These sources provide the key elements that you must ensure are met before funds are obligated. Now, we are going to narrow our focus to one of the key sources and elements of fiscal law that we need to consider. We are going to consider the Anti-Deficiency Act (ADA). The ADA was enacted in 1870 (16 Stat. 251) for the purpose of preventing the federal government from making expenditures in excess of the amounts that Congress appropriated (See Red Book, 6-34 to 6-35). The Anti-deficiency Act (ADA), Pub. L. 97–258, 96 Stat. 923, is legislation enacted by the United States Congress to prevent the incurring of obligations or the making of expenditures (outlays) in excess of amounts available in appropriations or funds. The law was initially enacted in 1884, with major amendments occurring in 1950 (64 Stat. 765) and 1982 (96 Stat. 923). It is now codified at 31 U.S.C. § 1341. Congress passed the Anti-deficiency Act (ADA) to curb the fiscal abuses that frequently created “coercive deficiencies” that required supplemental appropriations. The Act actually consists of several statutes that mandate administrative and criminal sanctions for the unlawful use of appropriated funds. See 31 U.S.C. §§ 1341, 1342, 1350, 1351, and The Anti-deficiency Act General Provisions: 1. Making or authorizing an expenditure from, or creating or authorizing an obligation under, any appropriation or fund in excess of the amount available in the appropriation or fund unless authorized by law. 31 U.S.C. § 1341(a)(1)(A). 2. Involving the government in any obligation to pay money before funds have been appropriated for that purpose, unless otherwise allowed by law. 31 U.S.C. § 1341(a)(1)(B). 3. Accepting voluntary services for the United States, or employing personal services not authorized by law, except in cases of emergency involving the safety of human life or the protection of property. 31 U.S.C. § 1342. 4. Making obligations or expenditures in excess of an apportionment or reapportionment, or in excess of the amount permitted by agency regulations. 31 U.S.C. § 1517(a). Time, Purpose and Amount: 1. An agency may obligate and expend appropriations only for a proper purpose. 2. An agency may obligate only within the time limits applicable to the appropriation (e.g., OMA funds are available for obligation for one fiscal year). 3. An agency must obligate funds within the amounts appropriated by Congress and formally distributed to or by the agency. Personnel who violate the Anti-deficiency Act are subject to two types of sanctions: administrative and penal. Personnel may be subject to appropriate administrative discipline including, when circumstances warrant, suspension from duty without pay or removal from office. In addition, personnel may also be subject to fines, imprisonment or both.

Basic Fiscal Controls Purpose {Necessary Expense Rule}
What we can buy with particular funds. Time {Bona Fide Needs Rule} For what period of time we can obligate the money. Amount How much we can spend. BOTTOM LINE: Knowing the fiscal environment allows you to identify what program funds may be available and whether your program is potentially at risk for termination. [Instructor Note: Show Slide #21] From what we have already discussed and reviewed about ADA, we need to unpack the ADA’s three prong test –purpose, time and amount. Over time, Congress found that the constitution clause was not specific enough to control all the creative and sometimes questionable ways that we find to spend funds. So it has enacted additional statutes. We have grouped those statutes into three areas to help folks remember them. Congress controls funds with regards to P.T.A., Purpose Time & Amount. All the fiscal law reviews that you get from an attorney should cover P-T-A in the body of the opinion. PURPOSE. Purpose is probably the most important element regarding spending and is where many fiscal violations occur. The purpose concept means using the money as intended by Congress or prescribed by law, regulation, or formal guidance. TIME. Appropriations are available for obligation for limited periods of time. On the basis of TIME (duration), there are three types of appropriations: (1) annual appropriations; (2) multi-year appropriations; and (3) no-year appropriations. Annual appropriations (also called one-year appropriations). They are made for a specified fiscal year and are available for new obligations only during that fiscal year. Routine activities of the federal government are, for the most part, financed by annual appropriations. The Operations and Maintenance (O&M) and Personnel appropriations are annual appropriations. All appropriations are presumed to be annual appropriations unless the appropriations act expressly specifies otherwise. Multiple-year appropriations are available for new obligations for a definite period in excess of one fiscal year. Apart from the extended period of availability, multiple-year appropriations are subject to the same principles applicable to annual appropriations. Multiple-year defense appropriations include: Research, Development, Test, & Evaluation (RDT&E) funds (2 years) Procurement funds (3 years) Military construction funds (5 years) A no-year appropriation is available for new obligation without fiscal year limitation. In order for an appropriation to be a no-year appropriation, the appropriating language must expressly state so. DoD Working Capital and Base Realignment and Closure (BRAC) are no-year appropriations.

Necessary Expense Doctrine
The expenditure must bear a logical relationship to the appropriation sought to be charged. In other words, it must make a direct contribution to carryout out either a specific appropriation or an authorized agency function for which more general appropriations are available The expenditure must not be prohibited by law Necessary Expense Doctrine 3. The expenditure must not be otherwise provided for; that is, it must not be an item that falls within the scope of some other appropriation or statutory funding scheme (e.g., APF, NAF) [Instructor Note: Show Slide #22]

Public scrutiny and the Necessary Expense Doctrine
I need a pen! [Instructor Notes: Show Slide #23] We should now understand the ADA’s three pronged test of time, purpose, and amount. To this test, we add the public scrutiny test and the necessary expense doctrine. These tests are the very foundation of fiscal law and policy. QUESTION: What does scrutiny mean (Allow time for responses)? ANSWER: Scrutiny is the act of carefully examining something especially in a very, very careful or close way. Scrutiny is when you look at something really closely, like when you are checking a very important test for mistakes. Scrutiny can also be an intense look, like when your mother looks at you — trying to tell if you might be lying. Public Scrutiny = Appropriated Funds and Non-appropriated Funds will not be used for any purpose that cannot withstand the test of public scrutiny or which could be deemed a misuse or waste of government funds or resources. The public scrutiny test and the necessary expense doctrine grow out of the Purpose ADA requirement on the previous slide. Congress provides reasonable discretion in determining how to carry out the purpose of an appropriation. 31 United States Code (U.S.C.) 1301(a) does not require, nor would it be reasonably possible, that every item of an expenditure be specified in the appropriation act. To apply reasonable discretion and flexibility, the U.S. Government Accountability Office (GAO) developed the concept known as the ‘necessary expense rule or doctrine.” The government has made questionable purchases in the past ($500 hammer, etc). In this example, the need is for a pen. The standard option is the $.68 Skilcraft. The purchased item is the $75 Gerber {instructor note: Gerber tactical pen writes in the rain/snow, has integrated glass-breaker/defender, made of stainless steel} -What concerns would the public have concerning this purchase? -What justification (necessary expense) could your provide? (needs of deployed environment, sturdy, etc) The necessary expense doctrine consists of a three-part test (It has it’s own three prong test.). Whenever you are asked to make a decision concerning spending government funds, apply the three part test of the Anti-deficiency Act (ADA) and the three part test of the necessary expense doctrine. The expenditure must: Bear a logical relationship to the appropriation sought to be charged. The expenditure must bear a logical relationship to the appropriation sought to be charged. In other words, it must make a direct contribution to carryout out either a specific appropriation or an authorized agency function for which more general appropriations are available. Not be prohibited by law. The expenditure must not be prohibited by law. Not be an item that falls within the scope of some other appropriation or statutory funding scheme. The expenditure must not be otherwise provided for; that is, it must not be an item that falls within the scope of some other appropriation or statutory funding scheme. When you apply the three part test of the ADA and the three part test of the necessary expense doctrine, can you justify the purpose of the expenditure? $0.68 $75.00

Small group discussion
As the BDE Chaplain, what is your response to these questions from subordinate chaplains? How would you coach them? What are your references? How can I purchase t-shirts for my Duty Day with God event? My S4 says she cannot purchase food for my program. How do I respond? 1SG said he is going to use my vehicle for during the FTX. What do I do? How do I obtain communion items (wine, juice, bread) for the field? [Instructor Note: Show Slide #24] As a Brigade Chaplain, how would your answer these questions? How would you coach a BN chaplain? What are your references? 1. How can I purchase t-shirts for my Duty Day with God event? 2. My S4 says she cannot purchase food for my program. How do I respond? 3. 1SG said he is going to use my vehicle for during the FTX. What do I do? 4. How do I obtain communion items (wine, juice, bread) for the field?

Questions? [Instructor Note: Show Slide #25]
Question: Can you describe the PPBE phases using this cartoon? Ask if students have any question concerning this section.

Uniqueness of chaplain corps resourcing
[Instructor Note: Show Slide #26] Class Time: 1 hour Time: Introduction: 5 minutes LSA 1: 15 minutes (10 minutes + 5 minute Student Activity) LSA 2: 25 minutes (5 minutes + 20 minute PE) Conclusion: 5 minutes Break: 10 mins Resources: DoDD , Appointment of Chaplains for the Military Departments, June 2004 DODI Department of Defense Instruction, December 2005 AR 165-1, Army Chaplain Corps Activities, June 2015 AR 251-1, Military Morale, Welfare, and Recreation Programs and NonAppropriated Fund Instrumentalities September 2010 OCCH Information Paper, Funding Religious Support and the Free Exercise of Religion, September 2016 Chaplaincy Resource Management (CRM) Smartbook February 2017

Motivator: Instructional Lead In: What’s so unique about CH resourcing? What’s so unique about you? Play five unique abilities video.

Terminal Learning Objectives (TLO)
ACTION: Analyze how the Chaplain’s Fund is unique and how it functions IAW AR CONDITION: Given AR and CRM Smartbook. STANDARD: Identify lawful and authorized uses of APF and NAF and participate in student activities. [Instructor Note: Show Slide #28] Take a moment to read the TLO. ACTION: Analyze how the Chaplain’s Fund is unique and how it functions in accordance with (IAW) AR CONDITION: Given AR and CRM Smartbook STANDARD: Identify lawful and authorized uses of NAF/CTOF and participate in student activities.

Learning steps / activities
LSA 1. Identify the differences between APF and NAF LSA 2. Determine what is to be funded with Non-Appropriated Chaplain’s Funds [Instructor Note: Show Slide #29] STATE: These are our learning steps. 1) Identify the differences between APF and NAF 2) Determine what is to be funded with Non-Appropriated Chaplain’s Funds

All monies come from one of two sources:
APF and NAF All monies come from one of two sources: Appropriated Funds (APF) Non-Appropriated Funds (NAF) Tax dollars set aside as a congressional appropriation Primary source of funds for the Religious Support Mission (165-1, 14-1.a) Chaplain Tithes and Offerings Fund (CTOF), funds received from the religious program of the Army (165-1, 15-2.d) Provides supplemental support for the religious practices and requirements [Instructor Note: Show Slide #30] As a unit ministry team (UMT), what are the two types of funds you receive? Appropriated Funds and Non-Appropriated Funds ASK: Lets talk about APF. What are Appropriated Funds? ANS: It is funding appropriated by congress annually. It is also the primary source of funds for the Religious Support Mission. (You may also remember that if it is not used by September 30th, it will go back to the system.) ASK: What do you know about CTOF? ANS: “CTOF is the NAF instrumentality through which funds received from the religious program of the Army at any level are collected, administered, and disbursed.” (165-1, 15-2.d) All offerings and donations (property or money) received during command sponsored worship and other events of religious program or linked to chaplain sponsored or chapel related activities of the command must be received by, accounted for, and disbursed by the CTOF. ASK: How is the Chaplain Fund unique? ANS: Though there are other Non-appropriated Funds in the Army (i.e. MWR), the Chaplain Fund is unique because it is not a part of the Army's Morale, Welfare, and Recreation (MWR) system and specifically exempted from MWR oversight in Department of Defense Instruction (DODI) DODI and AR 215-1, paragraphs 1 through 5. Funds are not a part of MWR. Funds are not returned into the system. Funds are collected because giving is an Essential Element of Religion. Funds exist to provide supplemental support for religious practices and requirements. -Morale, Welfare, and Recreation funds are governed by AR Though this provides some helpful ideas for managing CTOF, the Chaplain Fund is not governed by it. -The Chaplain Fund is governed by AR This is the guidelines for the operation of the Nonappropriated Chaplain Fund. NAF is an INSTRUMENTALITY of the U.S Government; what does that mean? An organization that serves a public purpose and is closely tied to federal and/or state government, but is not a government agency. The CTOF belongs to the federal government as soon as it touches the collection plate. AR 165-1, 15-2d, page 38. How do you receive CTOF? Through offering tithes and offerings during religious programs and services, other donations, and fundraisers. Important instructor’s emphasis: AR 165-1, para. 15-2, sub. "a," p. 37, "Every CTOF is legally constituted as an instrumentality of the U.S. Government. Funds in CTOF accounts are U.S. Government funds...the CTOFs operate under the authority of the U.S. Government in accordance with applicable Federal laws and departmental regulations"

APPROPRIATED funds “Commanders at all levels will allocate appropriate resources to support constitutional, statutory, and mission critical EERS and religious support activities included in the approved CMRP.” (165-1,13-1.b) [Instructor Note: Show Slide #31] The APF is the primary source of funds for religious support. We should use it to provide services, facilities, and ecclesiastical supplies. So what does this mean? When CAN and CAN’T you use APF monies? We need to remember the main source to support Chaplains' programs are and always will be APPROPRIATED FUNDS! These are funds received from Congress, which makes its way down to the unit level. This emphasizes the importance of the relationship between the Chaplain and his/her Commander. REMEMBER: APF is always the first source of funding. Note: Walk through uses of APF per 165-1, para 14-3. ASK: What do we normally use appropriated dollars for? ANS: Purchasing ecclesiastical supplies such as wine, hosts, and bulletin stock; operation of chapels i.e., cleaning contracts, carpet, TDY, religious education material, and so on. ******* We know that appropriated dollars come from where? Congress! And we know that our non-appropriated dollars come from where? The giving of offerings at the chapel services! As Chaplaincy Resource Management Professionals, you will most likely focus your efforts on CTOF. We will now turn our attention to those monies.

Nonappropriated funds
Sources of CTOF: Voluntary Gifts Worship Offering Tithes Donations Fund Raising Interest-bearing accounts Sale of fund-owned property [Instructor Note: Show Slide #32] ASK: What are the sources of income? ANS: The sources of income are voluntary gifts, interest, and proceeds from the sale of fund owned property, transfer of monies, and fund raising activities. Voluntary gifts are donations and worship offerings. On Sunday or during our programs you receive a collection, which must be accounted for by a Religious Affairs Specialist on a DIR and deposited into a bank. Change will not be made in the collection plate and relatives will not count the offering. Fund Raising is another source of income. It is used to raise monies to support a specific event. For example, the Youth Group at your chapel is planning on a Mission Trip to Russia. They know how much it will cost per person. In order to assist each child financially, the group hosts a spaghetti supper fund raising event. ASK: Can the Youth of the Chapel purchase the spaghetti and sauce for their Fund Raising event with CTOF money? ANS: No. Supplies purchased for fund raising events must be donated by the congregation and/or community. They can not be purchased through the fund. Be very careful concerning fund raising. The garrison chaplain MUST approve, it must be included in the CMRP, and have a legal review. A DIR must be completed and the same controls must be used as for any CTOF collection. (CF. AR 165-1, para 15-8) Interest comes from interest bearing savings accounts. We do not use NAF dollars to invest in stocks and bonds. The NAF dollars must be maintained in an interest-bearing savings account. Another way to receive income is through the sale of fund owned property. You will receive a block of instructions on Property Accountability. Specifically, we are talking about CTOF (NAF) property. Before you try to sell items, ensure another garrison does not need them. A local church can also receive NAF property, however, be advised a local church should not come to you and ask you to get rid of them. Ensure there is a legal review and appropriate documentation to remove the items from the CTOF property book. ASK: Is there anyone who has facilitated fund raising or the sale of property for your garrison?

Student activity Religious Support Categories: Statutory, Mission Essential and Mission Enhancing Task: On your own, given 5 minutes, list two items or services for each religious support category. [Instructor Note: Show Slide #33] Practical exercise 10 Minutes total 5 Minutes work individually 5 Minutes share with class. The OCCH Director of Sustainment and Information published a Religious Support Category guide. The three categories are: Statutory, mission essential and enhances the mission. [Instructor Note: The students completed a group activity utilizing the Religious Support Categories during the Fiscal Law portion of this lesson, so they are familiar with this table – DO NOT ALLOW USE OF THE TABLE (pg 28) in the CRM Smartbook. This will reinforce previous learning.] INSTRUCTIONS: Each student should identify two items/services/purchases in support of religious support that would fall into each category and ARE NOT listed specifically on the sheet. [The goal is for the students to apply the principles outlined in the table to a broader scope. Chaplains must understand the categories in order to facilitate religious programs at the Brigade and Battalion levels.] RESPONSE 1- What are some examples of Statutory? Chaplain led collective worship services, sacraments, rites, ordinances, religious education, (i.e., Sunday school, CDC), wedding, funerals, memorial ceremonies or services, music, ecclesiastical supplies or equipment, facilities and transportation. RESPONSE 2- What are some examples of Mission Essential? Bulletin stock, scriptures, religious literature, religious materials, curriculum, at least one musician per service, non-personal services contracts that support mission essential requirements, facilities maintenance, chaplain family life requirements, chaplain pastoral counseling supplies, office supplies, training requirements, TDY to Chaplain’s training, denominational conferences, and command directed programs. RESPONSE 3- What are some examples of Enhances Mission? Additional musicians beyond one per service, watch care and fellowship supplies (food). Auxiliary activities such as PWOC and CWOC. Parish retreats, dinners, appreciation activities. Approved non-personal service requirements that are not mission essential. Crisis Ministry/Operation Helping Hand.

See: Chaplaincy Resource Management Smartbook, p. 28
[Instructor Note: Show Slide #34] Guide students to page 28 of the CRM Smartbook. Page 28 of the CRM Smartbook contains the OCCH Program/Activity Categories Guide. There are three activity categories and correlating funding. Those categories are: Statutory, Mission Essential, and Enhances Mission. [Advance slide to discuss statutory]

statutory OCCH Program/activity categories guide
[Instructor Note: Show Slide #35] The Statutory category includes Essential Elements of Religious Services items and activities that are required by law or statute. These activities MUST be funded with APF. “The EERS include those concepts, functions, practices, and objects that are held or used by distinctive religious groups for worship, religious education, and pastoral care.” AR 165-1, §13-1, c(1). Examples include but are not limited to: Chaplain led collective worship services, sacraments, rites, ordinances, religious education, (i.e., Sunday school, CDC), wedding, funerals, memorial ceremonies or services, music, ecclesiastical supplies or equipment, facilities and transportation. **note issue: religious education (VBS and PWOC are enhancing)

mission essential OCCH Program/activity categories guide
[Instructor Note: Show Slide #36] The second category is Mission Essential. These programs are required to accomplish the mission but are not mandated by law. These programs are command funded (APF). Examples include but are not limited to: Bulletin stock, scriptures, religious literature, religious materials, curriculum, at least one musician per service, non-personal services contracts that support mission essential requirements, facilities maintenance, chaplain family life requirements, chaplain pastoral counseling supplies, office supplies, training requirements, TDY to Chaplain’s training, denominational conferences, and command directed programs. **note issue: one musician per service

enhances mission OCCH Program/activity categories guide
[Instructor Note: Show Slide #37] The third category is Enhances Mission. This includes all supplemental programs that add quality and improve mission accomplishment but are not required in order to complete the mission. APF is still the primary fund if authorized and available. CTOF monies can be used for category three. Examples include but are not limited to: Additional musicians beyond one per service, watch care and fellowship supplies (food). Auxiliary activities such as PWOC and CWOC. Parish retreats, dinners, appreciation activities. Approved non-personal service requirements that are not mission essential. Crisis Ministry/Operation Helping Hand. What does supplemental mean?

Check on Learning How are non-appropriated funds used? How are appropriated funds used? What are the sources of income for NAF? [Instructor Note: Show Slide #38] Check on Learning Questions 1. How are non-appropriated funds used? Answer: One time guest speaker contracts/honorariums, watch care workers, fellowship supplies, and other supplies that cannot be purchased through appropriated funds. [Instructor Note: Build Slide] 2. How are appropriated funds used? Appropriated funds are the main source of funds for religious support. Used to purchase ecclesiastical supplies, like wine, hosts, bulletins, cleaning contracts, TDY, and religious education material. 3. What are the five sources of income for NAF? Answer: Voluntary gifts, interest, proceeds from sale of fund-owned property, and fund raising activities. Review and Summary: We have discussed the uniqueness of CTOF as compared with Appropriated Funds and other NAFs. We have also devoted efforts in discerning the best uses of CTOF to empower you for faithful stewardship.

Stewardship CTOF funds were given as an act of worship AND require they be expended for intentional ministry [Instructor Note: Show Slide #39] “The giving of offerings is an integral part of religious practice and is an EERs (EER – Essential Element of Religion).” (165-1, 15-2.c) Good stewardship is the primary focus and priority of CTOF administration. PPBE fits under the umbrella of stewardship. We must facilitate stewardship on the part of the Soldiers and Family members that give as an act of worship. In other words, we are to be good stewards of the fund. The people that give hard-earned dollars expect nothing less from us! They expect that we will manage that money in a legal and professional manner.

Are there any questions at this time?

SUMMARY Identified the differences between APF and NAF
Determined what is to be funded with Non-Appropriated Chaplain’s Funds [Instructor Note: Show Slide #41] During this class, we have discussed how the Chaplaincy Fund is unique to Appropriated Funds and other MWR funds. We have also completed a group practical exercise using NAF regulatory guidance.

Religious support requirements Builder (RSRB) and Command Master Religious plan (CMRP)
[Instructor Note: Show Slide #42] Title: Religious Support Requirements Builder (RSRB) and Command Master Religious Plan (CMRP) Resources: CRM Smartbook FM 1-05 , Religious Support, October 2012 AR 165-1, Army Chaplain Corps Activities , June 2015 Instructional Guidance: Before presenting this lesson, instructors must thoroughly prepare by studying this lesson and identified reference material. Also, provide the students with a copy of AR 165-1, FM 1-05, CRM smartbook, and handouts. Section I. Administrative Data 0.5 hrs. / 00 min. DSL (large or small group discussion) Academic Hours/Methods 02 hrs. / 00 min. Total Hours 1.5 hrs. / 00 min. PE (practical exercise (Hands On) Section II. Introduction: Facilitator's to Learner Ratio: 1:18 Method of Instruction: DSL (large or small group discussion) Time of Instruction: 00 hrs. / 05 min. Media: PowerPoint Presentation Facilitator's Material: Each primary Facilitator should possess a lesson plan, slide deck, AR 165-1, FM 1-05, and CRM Smartbook. Learner’s Material: Learners should possess AR 165-1, FM 1-05, and CRM Smartbook. Motivator (Concrete Experience): Facilitator's Note: All required references and technical manuals will be provided by USACHCS One of your Soldiers went on a date to Red Lobster. After the meal, the waitress handed the Soldier the check to pay. The Soldier’s debit card was declined because he didn’t have money in his account. Instead, he used his Government Travel card to pay for the meal and said to himself that he will pay the bill when he gets paid on the 15th. [SCENARIO] As his leader, what would you do? [Allow time for responses] [Instructor ask]: Have you ever been in a situation like that? As a supervisory Chaplain, what are your primary tasks or duties in the area of fiscal and material management? What are your primary tasks and duties in the area of resourcing religious support events and activities? [After facilitated discussion say] IAW AR 165-1, section 3-2, para. "b," sub. 8, page 8, "[You] will ensure management of ecclesiastical and administrative supplies, chapel furnishings, facilities, and other resources to support the CMRP.“ Accordingly, of the many things you will be required to do as part of your duties as a Supervisory Chaplain, preparing a CMRP and a budget, coaching others in the preparation of the CMRP and a budget, and managing fiscal and material resources are critical. So, what are your primary tasks or duties in the area of fiscal and material management? Your primary tasks and duties are to plan, organize, direct and control fiscal and material resources for Religious Support and the free exercise of religion in the Army. These actions align with the PPBE process. PLAN (Planning)= identifying what needs and requirements to be met in the future and generating plans of action. Involves identifying religions support needs, requirements, taking the lead in developing the CMRP and a budget. Explain: ORGANIZE (Programing)= making sure that resources are put into place (Staffing a CMRP and Budget. Coordinating with training/OPS calendar.). DIRECT (Budgeting)= determining what must be done and getting people to do it (e.g., submitting CMRPs. Submitting PORs and directing cardholders to execute purchases. Staffing plans and OPORDS.). CONTROL (Execution)= checking progress against plans (e.g., Budget to execution reports, after action reports [AARs]). We do these activities because it is part of good management and stewardship. Stewardship is the careful and responsible management of religious support resources. The Army operates under the mandate to use all available resources in the most effective and efficient means possible. This is achieved through efficient management, discipline, prioritization, and the allocation of religious support resources via a CMRP and budget. So, during this block of instruction we will be talking about planning, organizing, directing, and controlling resources. It's all about good stewardship!

Terminal Learning Objectives (TLO)
Action: To analyze the components of managing the budget lifecycle through the RSRB. Conditions: Given computer, handouts, AR 165-1, FM 1-05, CRM Smartbook, handouts, and scenarios. Standard: Participate in classroom discussion. Complete practical exercises and must achieve a GO. [Instructor Note: Show Slide #43] Facilitator Note: Read/State the TLO Action: To analyze the components of managing the budget lifecycle through the RSRB. Conditions: Given computer, handouts, AR 165-1, DA PAM , FM 1-05, CRM smartbook, handouts, and scenarios. Standard: Participate in classroom discussion. Complete practical exercises and must achieve a GO.

Learning steps/activities
LSA 1. Define the Command Master Religious Plan LSA 2. Review Army regulation and doctrine regarding the Command Master Religious Plan (CMRP), religious support planning, and the use of funds for religious support LSA 3. Understand the Religious Support Requirements Builder (RSRB) and build a religious program in the RSRB [Instructor Note: Show Slide #44] Here are the LSAs for this class. Total Time for this class is 120-minutes (2.0 hrs.) Introduction (10 min.) LSA 1. Define the Command Master Religious Plan LSA 2. Review Army regulation and doctrine regarding the Command Master Religious Plan (CMRP), religious support planning, and the use of funds for religious support LSA 3. Understand the Religious Support Requirements Builder (RSRB) and build a religious program in the RSRB Instructional Lead In: This class explains a process for gathering, analyzing, validating, and documenting religious support requirements or needs as an input to the budgetary/CMRP process and systems.

Command Master Religious plan
AR 165-1, §13 The CMRP is the primary document used by the Chaplain Corps to plan and track religious support programs at all levels of the Army The CMRP synchronizes religious support program requirements with projected funding The CMRP details information concerning the requirement, allocation, and consumption of resources Unit chaplains annually prepare the CMRP for the unit commander’s authorization *The new CH Financial Planning Software will require each NAF purchase request align with a CMRP line item. [Instructor Note: Show Slide #45] Many Chaplains view the CMRP as a nonsensical numbers game. However, it is a required document that underlies all religious program resourcing. Each Chaplain must prepare a CMRP. [Ask the following questions and facilitate discussion] The CMRP is the budget estimate for the unit's military religious support programs. -But what is a budget, exactly? -How does budgeting work, and why is preparing a well-thought-out budget important? Let’s take a closer look at these questions. A budget is the financial blueprint or action plan for a department or organization. It translates Commander’s Religious Support Plans/CMRPs into measurable expenditures (outflows) and anticipated inflows (NAF and APF) over the fiscal year. AR 165, 13–2. Command master religious plan a. The CMRP— (1) Identifies religious support program requirements and capabilities in accordance with local mission and resources. (2) Synchronizes support with The Army Plan, Army Chaplain Corps Strategic Plan, and command guidance. (3) Ensures Soldiers have maximum opportunity for the free exercise of religion. (4) Includes management of APF, CTOF, manpower, logistics, and facility resources. (5) Applies to Active and RCs, all units in the generating force and operating force of the Army. The CMRP can include considerations for religious support to U.S. interagency entities for which the commander is responsible and deems critical to the mission.

Budgeting activities Stakeholders
Requirements Financial Constraints Analyzing, estimating or forecasting future RS needs and requirements Reconciling forecasts to CDR’s, OCCH’s, IMCOM’s, and RSO’s goals/objectives with financial constraints Obtaining CDR’s and RMO’s/G8 support for the proposed budget Managing subsequent RSO and CRM activities to achieve budgeted results [Instructor Note: Show Slide #46] A CMRP that is not nested with a budget (i.e., APF vis-à-vis a BN or BDE budget, RMO or G8 budget), is nothing more than a scratch pad. The CMRP is a financial management tool correlating to a budget. You have to developed a plan (Programming in PPBE) and a budget (How are you going to fund what you are going to do). Your task as a Supervisory Chaplain is to lead in planning and budgeting religious support for your unit, and guide planning for your subordinate units. [Facilitate discussion] How do you determine future RS needs and requirements? Goals/objectives versus financial constraints. What can you tell me about this tension? What does the staffing process look like? What are key RS activities? [POINT] An understanding of the basics of budgeting and the budget process is essential to creating realistic budgets. Moreover, if you are skilled at “selling the budget” or “staffing the budget” within your organization and negotiating compromise, you will be more likely to see your budget requests met. Explain: Part of your role in the CMRP/budget process is to help analyze all of the stakeholder’s want and needs and identify the “must have.” You will only receive part of the funds you request in your budget submission (i.e., not enough funds to pay for all of the wants and needs). So, your analysis will help to identify what are the absolute necessities – identify the requirements. Requirements are the absolute necessities that are needed for the religious support activity or event. We are talking about prioritization.

Check on learning CMRP is: A budgeting tool Required by AR Foundation of CTOF resourcing [Instructor Note: Show Slide #47] Check on learning: The CMRP is: A budgeting tool Required by AR 165-1 Foundation of CTOF resourcing Instructor: discuss the following questions: What does public law, regulation, and doctrine have to say about authorized sources of funds for RS (APF & NAF)? How does public law, regulation, and doctrine describe authorized/required RS events and activities? What kind of RS events and activities should UMTs be doing in the Army? This question helps to get past stakeholder’s wants and needs so that we may understand the Army’s requirements for religious support. What does doctrine say about religious support planning? IAW doctrine, how do you plan religious support? What should the religious support and operations process look like? What does doctrine say about processes and procedures for developing the CMRP? Now that the CMRP is defined and you reviewed Army regulation and doctrine regarding the CMRP, we will learn the current Chaplain Corps software used to construct the CMRP.

FRAGO 3 TO HQDA EXORD 265-16 10FEB2018
[Instructor Note: Show Slide #48] LSA 3. Understand the Religious Support Requirements Builder (RSRB) and build a religious program in the RSRB The Religious Support Requirements Builder is the current Chaplain Corps software used to build religious support requirements and programs. The system produces the CRMP through the report process. Reference HQDA FRAGO 3 TO HQDA EXORD , all chaplains will use the RSRB to build the CMRP. Logon to the following website: Registration Page

All subsequent system entries after your initial sign-in and User Profile Build will bypass this section. If your unit changes you will need to access the User Profile tab in order to make an adjustment. Upon initial sign-in verify the information for your User Profile select Save at the bottom and OK to verify. The Header Tabs are a short cut to the desired page from anywhere in the system. The Programs page is now your home screen. From the menu on the right you can select the next action you would like to take. Have students click on user profile which will then take them to the User profile displaying their hierarchy.

Have students look at the hierarchy.

On this slide you will give an overview of the different categories listed under Program Information. The next two slides you will go into detail of choices that you can select under each category. The greyed boxes are provided by the information you provided in the User Profile screen. You only need to verify the information is accurate. Fiscal Year: What Fiscal Year will the event take place. Program Name: What name do you want to have for your program?

Program Frequency: Select how often the event is going to take place. Target Audience: Select the audience for the program. You will only be able to select one target audience. You will have to capture other audiences by including them in your impact and justification statement. Projected Attendance: Select the total number of personnel that will be attending the event. Deployment Cycle: Select whether or not it will be sustainment training or fall within the deployment cycle.

Religious Support Activity: This matches your program to one of the six identified “Priority Program Group” services provided by the Chaplain Corps. Sub-Activity: This is a sub-set of the six primary services. Program Category. There are three selections to choose from: Statutory, Essential and Enhancing. The general rules are: Statutory is required by law, hence law has provisioned its payment so use APF. Essential means that the Mission is in jeopardy of failure if not funded, so it is provisioned in the program as an Implied Task and more than likely can be paid for with APF. Enhancing means that it is not necessary to accomplish the program but with it the program will be much nicer. Often the only available means to enhance a program is by utilization of NAF.

Program Purpose box and Impact Statement: This block is used for justifying the program with your desired outcome. There are three ways to process the new program created. You can discard it (Exit without Saving), you can save it to add the funding information later (Save and Close) or you can proceed to the budgeting module. If any of the information is missing the program will not allow you to advance from the current page.

Resourcing Requirement: To begin allocating cost with the program select the appropriate Resourcing requirement. This is the financial nomenclature for what you are using the money to purchase. Funding Source: Who will pay for the event? Amount: Enter the entire Resourcing Requirement amount. Enter as many rows necessary to cover all of the Resourcing Requirements for the Program. Select the Funding distribution. Is this a one-time event? A weekly event? Enter how often the program will be conducted. Selecting Calculate Totals will break down the total program cost i/a/w how many iterations you are going to conduct. In order to advance from this screen you have four choices. Exit without saving, Save and Close, Return to the previous Screen or Save & Continue in order to move to the Personnel and Facilities page.

Funding distribution: Is this a one-time event? A weekly event? Enter how often the program will be conducted. Selecting Calculate Totals will break down the total program cost in accordance with how many iterations you are going to conduct. In order to advance from this screen you have four choices. Exit without saving, Save and Close, Return to the previous Screen or Save & Continue in order to move to the Personnel and Facilities page.

Personnel Requirements: How many people do you need in order to support the program. If you have to add more personnel, then you can add another row to capture personnel requirements.

Facility Requirement: Where will the event take place? Provided by: Who is going to provide the facility? Number Hours Required: Number of hours it will take for the event to achieve its end state.

Once you have saved the new program it will populate the aggregate Program list at the bottom of the Programs Page. The Status will show Draft until you click on Draft which will change the status to Final signaling to anyone who views your list that you have completed the program input. Building a Non-appropriated Funded program mirrors the appropriated process just completed. Only the language is changed in the drop-down menus reflecting the correct NAF terminology.

A very important step in constructing your requirements builder is recognizing that in a constrained fiscal environment there may not be enough resources available to accomplish your entire plan. So what do you do first and what goes on the list as a “to do only if” clause. You must prioritize your programs in order of importance. From the Programs tab select the second option: PRIORITIZE PROGRAMS

On the PRIORITIZE PROGRAMS page you can drag and drop your programs from 1- n. Selecting the Save Priorities button will renumber your programs starting with “1” on the Top to whatever value of “n” on the Bottom.

What does the acronym RSRB mean?
[Instructor Note: Show Slide #62] Notice how you now have the ASIST program at the top, followed by Family Wellness training, bible study and Rappin Rabbis. The whole point of his slide is to display the priority of changes made to the programs. Check on Learning: What does the acronym RSRB mean? Religious Support Requirements Builder What will the RSRB allow you to do? It creates a standard format throughout the Army and also will allow you to speak the same language as the budget analysis in the Army. Review and Summary: We have input information into the RSRB

Instructor Note: What are your questions?

summary LSA 1. Defined the Command Master Religious Plan
LSA 2. Reviewed Army regulation and doctrine regarding the Command Master Religious Plan (CMRP), religious support planning, and the use of funds for religious support LSA 3. Understand the Religious Support Requirements Builder (RSRB) and built a religious program in the RSRB [Instructor Notes: Show Slide #64] Read summary slide of ALL LSA’s.

Manage Material and Fiscal Responsibilities

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