DA Form 4926: Chaplains’ Fund Annual Report Guide – U.S. Army form used to report the financial activities of Chaplains’ Funds (also known as Chapel Tithes and Offerings Funds or CTOF). Army chaplains and support staff use it for transparent, compliant management of nonappropriated funds that support religious activities, worship services, and spiritual programs for Soldiers, Families, and authorized personnel.
Download the official DA Form 4926 PDF here: https://armypubs.army.mil/pub/eforms/DR_a/pdf/A4926.pdf
What Is DA Form 4926?
DA Form 4926, titled Chaplains’ Fund Annual Summary Financial Data Report, is a standardized Army form released in September 1999. The proponent agency is the Office of the Chief of Chaplains (CCH). It provides a consolidated annual summary of income, expenses, net worth, and other financial metrics for a specific Chaplains’ Fund.
This form is prescribed for use under DA PAM 165-18 (Chaplaincy Resources Management) and relates to broader policies in AR 165-1 (Army Chaplain Corps Activities). It helps ensure proper stewardship of voluntary offerings and donations used for religious support programs not funded by appropriated (taxpayer) dollars.
Purpose of the Chaplains’ Fund Annual Summary Report
The primary purpose of DA Form 4926 is to deliver a clear, auditable summary of a Chaplains’ Fund’s financial position for each fiscal year (1 October through 30 September). It supports accountability, internal controls, and mandatory reporting requirements for nonappropriated funds (NAF).
Key objectives include:
- Summarizing operating income and expenses.
- Calculating net income/loss and adjustments.
- Reporting net worth and balances.
- Supporting decisions on drawdowns (e.g., 30% drawdown rules) and transfers.
- Providing data for higher-level oversight by installation chaplains, major commands, and the Chief of Chaplains.
Accurate completion helps maintain compliance with Army policies on religious fund management and prevents misuse of funds dedicated to spiritual resilience, worship, and morale programs.
Who Must Complete and Submit DA Form 4926?
- Chaplains’ Fund Managers (typically designated chaplains or trained personnel).
- Fund Clerks or administrative support staff at installations, units, or garrisons with active Chaplains’ Funds.
- Installation Staff Chaplains or senior religious support leaders responsible for oversight.
Units and installations operating Chapel Tithes and Offerings Funds (CTOF) or similar chaplain nonappropriated funds are required to prepare this annual report. It ties into the Command Master Religious Plan (CMRP) and broader chaplaincy resource management.
Key Sections of DA Form 4926
Section A – Income/Expense Statement
This section details:
- Operating Income: Regular chapel offerings, designated offerings, donations, grants, interest income, proceeds from sales, inter-fund transfers (inbound), and RIMP reimbursements.
- Total Operating Income.
- Operating Expenses: Categories such as travel, rentals, communications, contractual services, supplies, equipment, insurance, bank charges, inter-fund transfers (outbound), and more.
- Net Income or Loss calculations, including adjustments.
Section B – Statement of Net Worth
This tracks the fund’s overall financial health, including beginning net worth, net income/loss, adjustments, and ending total net worth. It includes memoranda for items like fixed asset purchases and exempt sources.
Section C – 30% Drawdown
This addresses liquidity and drawdown rules. It calculates the 30% drawdown amount (if needed), 3-month operating balance, and related adjustments to ensure the fund remains sustainable while supporting religious programs.
The form also includes fields for fund name, fiscal year, NAFI code, address, and sub-account.
How to Fill Out and Use DA Form 4926?
- Gather all supporting records (e.g., DA Form 7396 Offering Control Sheets, receipts, ledgers).
- Enter administrative data (fund name, FY, NAFI code).
- Complete income and expense lines with accurate figures.
- Calculate subtotals, net figures, and net worth.
- Review for accuracy and required signatures/approvals.
- Retain copies per Army records retention policies and submit as required by local chaplaincy leadership or DA PAM 165-18 guidance.
Tip for Army users: Cross-reference with related forms like DA Form 7396 (Offering Control Sheet) and consult your installation chaplain or fund manager for specific procedures. Training for fund clerks is available through chaplaincy channels.
Importance of Proper Chaplains’ Fund Management
Chaplains’ Funds consist of voluntary contributions used exclusively for religious, moral, and spiritual support activities. Proper use of DA Form 4926 ensures:
- Transparency and accountability.
- Compliance with federal law, DOD policy, and Army regulations protecting the free exercise of religion.
- Sustainable funding for chapel programs, religious education, and Soldier/Family resilience initiatives.
- Avoidance of audit findings or management control violations.
These funds are distinct from appropriated funds and must follow strict NAF rules.
Where to Find Official Guidance and Resources?
- AR 165-1: Army Chaplain Corps Activities (primary regulation).
- DA PAM 165-18: Detailed procedures for chaplaincy resources management.
- Army Publishing Directorate (armypubs.army.mil) for forms and publications.
- Local installation Chaplain Office or Fund Manager for training and templates.
Always use the most current official versions from Army sources for compliance.
Need the form?
Download DA Form 4926 PDF
This article provides general information based on official U.S. Army publications. For specific advice, consult your chain of command, installation chaplain, or legal advisor. Policies can be updated, so verify with current Army references.