coast guard morale, welfare, recreation manual - DOT On-Line ...

2-F Custodian of Unit Morale Fund. Generally, the MWR officer
will also act as custodian of the morale fund. However, the
commanding officer may detail an officer (other than NAFA
officer), a CPO or a civilian to serve as custodian of the
morale fund. No officer may serve as a morale fund custodian
or acting morale fund custodian whose duties include the
custody and disbursement of other cash funds.
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Duties of the Custodian. The custodian shall:
a. Account for all receipts (expenditures and income);
b. validate propriety of expenditures:
C. control and account for all MWR property;
d. receive, safeguard, deposit, disburse, and account
for all morale funds;
e. maintain accurate accounts and records; and
f. prepare reports and audits in accordance with chapter
8 of this manual.
Loss of Funds. Morale Fund custodians are bonded in
accordance with the fidelity coverage of the USCG
Consolidation Insurance program. Coverage is outlined in
chapter 12. Supplemental insurance coverage at the local
level is not authorized. In case of loss, the custodian
will be required to reimburse the fund only when it
appears, by affirmative evidence, that he/she has not
exercised due care and diligence.
Absence of Custodian. When the custodian of the morale
fund is absent from the activity for any period beyond 15
days and less than 60 days, the commanding officer shall
detail in writing another officer, CPO or civilian to act
for the custodian. The person acting in the custodian's
absence shall sign a memorandum receipt for the fund.
When absence is to be for a period of more than 60 days,
the custodian shall be relieved in accordance with the
procedure prescribed below.
Relief of Custodian. To effect relief the custodian
shall:
a. Transfer all funds, property, and equipment as
determined by physical inventories:
b. review all records, accounts, vouchers, bank
accounts, and note all shortages, missing documents,
and/or deficiencies;
2-4 CH-5