DA Form 4925: Chaplains’ Fund Statement of Assets Guide – U.S. Army chaplains and Religious Affairs Specialists manage nonappropriated funds (NAF) like the Chaplains’ Fund (also known as Chapel Tithes and Offerings Fund or CTOF) to support religious activities, programs, and morale initiatives. DA Form 4925 plays a key role in this accountability process.
Download the official DA Form 4925 PDF here: https://armypubs.army.mil/pub/eforms/DR_a/pdf/A4925.pdf
What Is DA Form 4925?
DA Form 4925, titled Chaplains’ Fund Statement of Assets, is an official U.S. Army form used to document the financial assets of a Chaplains’ Fund at a specific point, often during a change of fund managers, periodic reviews, or audits.
For use of this form, see DA PAM 165-18 (Chaplaincy Resources Management); the proponent agency is the Office of the Chief of Chaplains (CCH). The current version is dated SEP 1999.
It provides a snapshot of cash, bank accounts, petty cash, and other assets, along with a joint inventory of fund property (cross-referenced to DA Form 4924, Chaplains’ Fund Property Record).
Purpose of the Chaplains’ Fund Statement of Assets
The primary purpose of DA Form 4925 is to ensure transparent accountability and proper stewardship of nonappropriated funds donated or generated for religious support. These funds support chapel programs, religious education, morale activities, and authorized purchases that appropriated funds (APF) cannot cover.
Key uses include:
- Change of Fund Manager: Documents the transfer of responsibility between outgoing and incoming managers.
- Periodic Financial Reporting: Supports internal controls and mandatory reports.
- Audits and Inspections: Provides evidence during reviews by inspectors or auditors.
- Compliance: Helps meet Army standards for NAF management under AR 165-1 and DA PAM 165-18.
Accurate completion protects fund integrity and supports the Army’s commitment to free exercise of religion for Soldiers, Families, and authorized personnel.
How to Fill Out DA Form 4925: Section-by-Section Breakdown?
The form divides into three main sections.
Section A – Financial Statement of Retiring Fund Manager
This section details all assets for which the retiring manager is responsible:
- Line 1: Checking account details (bank name, fund name).
- Line 2: Savings account details (bank name, fund name).
- Line 3: Cash in personal possession (e.g., petty cash).
- Line 4: Other assets (specify investments, etc.).
- Line 5: Total of all listed assets.
- Line 6-7: References the property record (DA Form 4924) and its total value.
The retiring manager signs and dates this section.
Section B – Joint Inventory
The retiring and successor managers jointly verify the physical inventory of fund property listed on DA Form 4924. They note any exceptions and both sign to confirm the transfer.
Section C – Statement of Inspector or Auditor
An independent inspector or auditor reviews the fund records for a specified period, notes findings, and certifies accuracy (with exceptions, if any). This includes printed name, title, signature, and date.
Best Practice Tip: Always use the latest version from Army Publishing Directorate (APD) and retain copies per local records retention policies.
Key Related Forms and Regulations
- DA Form 4924: Chaplains’ Fund Property Record (tracks physical assets).
- DA Form 4926: Chaplains’ Fund Annual Summary Financial Data Report.
- DA PAM 165-18: Primary guidance for chaplaincy resources management, including NAF procedures.
- AR 165-1: Army Chaplain Corps Activities (overarching policy).
Fund managers (often Religious Affairs Specialists) and technicians handle day-to-day operations, with chaplains providing oversight.
Importance of Proper Chaplains’ Fund Management
Strict accountability builds trust in the chaplaincy program and ensures funds support authorized religious, moral, and morale activities. Violations or poor records can lead to audits, corrective actions, or loss of fund authorization. Proper use of DA Form 4925 during transitions or reviews is a critical internal control.
U.S. Army personnel should consult their installation chaplain or Religious Affairs leadership for training on CTOF procedures. Additional resources are available through the Office of the Chief of Chaplains and Army Publishing Directorate.
Stay compliant and mission-ready by mastering these administrative tools that directly support the spiritual readiness of our Soldiers.
This article is for informational purposes and references official U.S. Army sources. Always verify the most current guidance through official channels like armypubs.army.mil.