DA Form 7390: Chaplains’ Fund Sub-Account Ledger PDF – If you serve in the U.S. Army as a chaplain, chaplain assistant, fund manager, or administrative personnel responsible for religious support programs, accurate financial tracking is essential. DA Form 7390, officially titled CHAPLAINS’ FUND SUB-ACCOUNT LEDGER, is a critical tool for managing nonappropriated funds in the Army’s Chapel Tithes and Offerings Fund (CTOF) system.
This SEO-optimized guide covers everything U.S. Army personnel need to know about DA Form 7390 in 2026: its purpose, how it fits into Army regulations, who uses it, step-by-step usage tips, and the official download link. Whether you’re at a garrison, installation, or deployed unit, proper use of this form helps ensure compliance, transparency, and effective support for the Command Master Religious Program (CMRP).
What Is DA Form 7390?
DA Form 7390 is the Chaplains’ Fund Sub-Account Ledger. It is a standardized ledger form used to record and track financial transactions—specifically income, expenses, and running balances—for individual sub-accounts within the Army’s Chapel Tithes and Offerings Fund (CTOF), also historically referred to as the Chaplains’ Fund.
- Edition Date: September 1999 (DA FORM 7390, SEP 1999)
- Prescribed by: DA PAM 165-18 (Chaplaincy Resources Management)
- Proponent Agency: Chief of Chaplains (CCH)
- Official Source: U.S. Army Publishing Directorate (armypubs.army.mil)
The form is designed as a monthly ledger page with dedicated columns for sub-account codes, voucher references, specific Chart of Accounts (COA) codes for income and expense categories, totals, and balances. It supports detailed subsidiary accounting that rolls up into primary and general ledgers.
Download the official fillable DA Form 7390 PDF here:
https://armypubs.army.mil/pub/eforms/DR_a/pdf/A7390.pdf
Purpose of the Chaplains’ Fund Sub-Account Ledger
The Chapel Tithes and Offerings Fund (CTOF) consists of voluntary donations collected during religious services and activities. These nonappropriated funds (NAF) supplement appropriated funds to support religious programs, supplies, equipment, training, and activities that benefit Soldiers, Families, and authorized personnel—without using taxpayer dollars for certain religious items.
DA Form 7390 serves as the sub-account level ledger to:
- Track income (e.g., offerings designated for specific faith groups or programs)
- Record expenses (e.g., purchases for religious education materials, events, or supplies)
- Maintain accurate running balances
- Provide audit-ready documentation for internal controls and mandatory reports
It ensures every dollar is properly accounted for in line with Army policy on stewardship of religious funds.
Who Uses DA Form 7390?
- Chapel Tithes and Offerings Fund Manager (primary custodian)
- Fund Technician/Clerk
- Installation/Garrison Chaplains and senior chaplains
- Unit Ministry Teams (UMTs) managing sub-accounts
- Command Master Religious Plan (CMRP) support staff
It is used at Army installations worldwide, including Active Duty, Army National Guard, and Army Reserve components. Proper use supports the commander’s religious support responsibilities under AR 165-1.
Key Army Regulations Governing DA Form 7390
The form is not used in isolation. It is part of a comprehensive financial management system detailed in:
- AR 165-1, Army Chaplain Corps Activities (23 June 2015) – Chapter 15 covers Chaplaincy Resources Management (Nonappropriated Chapel Tithes and Offerings Funds), including sub-accounts (para 15-7), receipts/disbursements, internal controls, and mandatory reports.
- DA PAM 165-18, Chaplaincy Resources Management – Provides the detailed procedures, standards, and form-specific guidance for CTOF accounting.
Additional related forms in the system include:
- DA Form 7391 – Chaplains’ Fund Primary Account Sub-Ledger
- DA Form 4922 – Chaplains’ Fund General Ledger
- DA Form 7396 – Chaplains’ Fund Offering Control Sheet
All transactions must follow strict internal control procedures to prevent misuse and ensure full accountability.
How to Fill Out DA Form 7390? (Step-by-Step Guidance)
While the form itself does not contain printed instructions (refer to DA PAM 165-18 for full details), here is a practical overview based on its structure and regulatory requirements:
- Header Information:
- Enter Sub-Account Code and Sub-Account Name (e.g., specific faith group, youth ministry, or special program).
- Record Month and Year.
- Ledger Columns (typical layout):
- Date / Voucher Number (reference to supporting documents like DA Form 7396 or purchase records).
- COA Codes – Use the Army’s Chart of Accounts (examples: 100-series for income, 200-series for expenses, 300-series for other categories).
- Description of transaction.
- Income column.
- Expense column.
- Balance (running total).
- Monthly Totals and Carry-Forward:
- Calculate and enter TOTALS for income and expense.
- Compute ending BALANCE.
- Carry forward to the next month’s page or primary ledger (DA Form 7391).
- Best Practices:
- Use black ink or complete electronically where authorized.
- Attach supporting documentation (vouchers, offering control sheets).
- Reconcile monthly with the primary and general ledgers.
- Maintain records per Army records retention policies.
Important: Always consult the most current version of DA PAM 165-18 and your local Fund Manager or senior chaplain for installation-specific procedures and training. Automation tools may be authorized under AR 165-1 for some units.
Benefits of Proper Use and Common Compliance Tips
Accurate use of DA Form 7390:
- Supports transparent stewardship of offerings
- Prepares for audits and mandatory CTOF reports
- Ensures funds are available for critical religious support activities
- Helps avoid discrepancies during fund council reviews or command inspections
Pro Tips for U.S. Army Personnel:
- Train new fund clerks using the Chaplains’ Fund Clerk Course when available.
- Perform monthly reconciliations and quarterly reviews.
- Use the form as part of a layered control system (offering control → sub-ledger → primary ledger → general ledger).
- Retain completed forms and supporting documents according to AR 25-400-2 (Army Records Information Management System).
Download DA Form 7390 PDF – Official and Free
Get the latest official version directly from the U.S. Army Publishing Directorate:
Download DA Form 7390 PDF
This is the authoritative, fillable version approved for Army use. Do not use unofficial copies or templates.
Frequently Asked Questions (FAQs) about DA Form 7390
Q: Is DA Form 7390 still current in 2026?
A: Yes. It remains listed on armypubs.army.mil and is prescribed by current chaplaincy resources guidance.
Q: What is the difference between DA Form 7390 and DA Form 7391?
A: DA Form 7390 is for sub-accounts (detailed subsidiary ledgers); DA Form 7391 is for the primary account summary level.
Q: Where can I find training on Chaplains’ Fund accounting?
A: Refer to DA PAM 165-18, AR 165-1 Chapter 15, and local chaplaincy resources management training.
Q: Can the form be completed electronically?
A: Check with your installation or command for authorized digital systems; many units use automated NAF accounting tools that align with these manual forms.
Q: Who approves expenditures from sub-accounts?
A: Follow the local Fund Council and CTOF policies in AR 165-1.
Conclusion: Essential Tool for Army Religious Support
DA Form 7390 plays a vital role in the ethical and effective management of the Army’s Chapel Tithes and Offerings Fund. By maintaining precise sub-account records, chaplains and support staff ensure that donated funds directly enhance religious freedom, morale, and spiritual readiness for America’s Soldiers and their Families.
For the most accurate and up-to-date guidance, always refer to AR 165-1 and DA PAM 165-18 through official Army channels. If you’re a U.S. Army chaplain or fund manager, bookmark this guide and the official download link for quick reference.
Need the form right now?
Download Official DA Form 7390 PDF
Questions about implementation? Contact your senior chaplain or installation CTOF Fund Manager. Proper fund management strengthens the entire Army Chaplain Corps mission.