DA Form 4922-1: Chaplains’ Fund Ledger (Continuation)

DA Form 4922-1: Chaplains’ Fund Ledger (Continuation) – U.S. Army form for tracking nonappropriated funds in chaplaincy programs. Chaplains and support staff use it as a continuation sheet for the main DA Form 4922 ledger when recording additional financial transactions for chapel tithes, offerings, and related activities.

Download the official PDF here: DA Form 4922-1 PDF

What Is DA Form 4922-1?

DA Form 4922-1 (September 1999) is titled Chaplains’ Fund General Ledger (Continuation). It serves as an extension of DA Form 4922, the primary Chaplains’ Fund General Ledger. Army personnel use this continuation form when the main ledger runs out of space for entries during a reporting period.

The form references DA PAM 165-18 (Chaplaincy Resources Management) for guidance, with the Chief of Chaplains (CCH) as the proponent agency. An earlier version (DA Form 4922-1-R, May 1989) is obsolete.

Purpose of the Chaplains’ Fund General Ledger

The Chaplains’ Fund (also known as Chapel Tithes and Offerings Fund or CTOF in related guidance) consists of nonappropriated funds (NAF) collected from donations, offerings, and other sources. These funds support religious, spiritual, moral, and welfare activities for Soldiers, Families, and authorized personnel that appropriated funds cannot cover.

Key functions include:

  • Recording income (e.g., offerings, donations).
  • Tracking expenses for chaplaincy programs, supplies, events, or grants.
  • Maintaining running balances for accountability and auditing.
  • Supporting overall financial management under AR 165-1 and DA PAM 165-18.

Accurate ledger maintenance ensures transparency, internal controls, and compliance with Army policies for nonappropriated chaplaincy resources.

When and How to Use DA Form 4922-1?

Use DA Form 4922-1 whenever additional lines are needed beyond the capacity of DA Form 4922 for a given period (typically monthly or as required by local procedures).

Main columns/fields on the continuation form typically include:

  • Day of Month
  • Voucher Number
  • Purpose or Description
  • Income
  • Expense
  • Balance
  • Totals (with Balance Brought Forward)

Best practices:

  • Start each continuation page with the “Balance Brought Forward” from the previous page or main ledger.
  • Maintain sequential voucher numbers and clear descriptions for auditability.
  • Reconcile regularly with offering control sheets (e.g., DA Form 7396) and other supporting documents.
  • Follow fund manager, technician, and internal control procedures outlined in DA PAM 165-18 and AR 165-1.

Chaplain Fund Managers and technicians (often with additional skill identifiers) usually handle or oversee these records.

Several forms work together in the chaplaincy resources system:

  • DA Form 4922: Main Chaplains’ Fund General Ledger.
  • DA Form 7396: Chaplains’ Fund Offering Control Sheet.
  • DA Form 4926: Chaplains’ Fund Annual Summary Financial Data Report.
  • DA Form 1756: Chaplains’ Fund Purchase Order and Receiving Record.
  • DA Form 4923: Chaplains’ Fund Charge Purchase Request Memorandum Record.

These support the full cycle of receipts, disbursements, purchasing, and annual reporting for chapel funds.

Importance of Proper Fund Management in the U.S. Army

Sound financial stewardship of Chaplains’ Funds directly supports the Army’s spiritual readiness mission. Funds help provide retreats, religious education materials, family programs, and other morale-enhancing activities. Strict accountability protects against misuse and maintains trust within the military community.

Commanders, chaplains, and resource managers must follow established policies for receipts, disbursements, grants, purchasing, property accountability, and mandatory reports.

How to Obtain and Fill DA Form 4922-1?

  • Official Source: Download the fillable or printable PDF directly from Army Publishing Directorate (APD) at the link above.
  • Training on chaplaincy resources management (including funds clerk courses) is available through the U.S. Army Chaplain Center and School or equivalent programs.
  • Consult your installation or unit Chaplain’s office, Fund Manager, or servicing resource management office for specific local procedures and DA PAM 165-18 guidance.

Note: Always use the most current version and follow all applicable regulations (AR 165-1, DA PAM 165-18) for compliance. Policies may receive updates, so verify with official Army sources.

For U.S. Army chaplains, chaplain assistants, and resource personnel seeking reliable information on DA Form 4922-1 and Chaplains’ Fund accounting, this guide draws from official publications and forms. Proper use supports mission readiness and the ethical management of donated resources.