The United States Army Chaplaincy, under Title 10, United States Code, sections 3073, 3547, and 3581, provides a wide variety of services to all Department of the Army uniformed and civilian personnel, including their family members. Unit Ministry Teams (UMTs) consisting of at least one Chaplain and Chaplain Assistant, perform or provide for a variety of religious services and programs. In order to accomplish the religious support mission on an installation or in a unit, UMTs receive both appropriated and non-appropriated funds (APFINAF). Unfortunately, some Chaplains and Chaplain Assistants unethically mishandle these funds resulting in a violation of trust, relief for cause and in some extreme cases, incarceration. The fact that some Chaplains and Chaplain Assistants are capable of pilfering funds from APF and or NAF sources may shock some readers. Fortunately, these unethical discretions are few and far between. Before one can understand how this can happen, it is important to understand the tools involved in safeguarding the funds.

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