AF Form 4359: CTOF Deposit Reconciliation Report Guide

AF Form 4359: CTOF Deposit Reconciliation Report Guide – Air Force chapels rely on voluntary contributions from service members, families, and the faith community to support religious programs, events, and humanitarian efforts. The AF Form 4359, officially titled the Chapel Tithes and Offering Fund (CTOF) Deposit Reconciliation Report, serves as a critical tool for accurately tracking, reconciling, and documenting these deposits.

This article explains the form’s purpose, how to complete it, its role in CTOF management, and provides the official download link. It is written for U.S. Air Force chaplains, religious affairs Airmen, account managers, and support staff.

What Is the Chapel Tithes and Offering Fund (CTOF)?

The CTOF is a non-appropriated religious fund that captures voluntary offerings and donations collected during worship services, chapel programs, and special events. It functions as an extension of the Air Force Chaplain Corps to provide indirect mission support for spiritual care, faith-based activities, and designated giving—without supplementing appropriated funds.

Key principles:

  • Offerings represent acts of religious stewardship.
  • Funds support chapel programs, honoraria, contracts, training, equipment, and approved humanitarian donations.
  • Strict accountability, separation of duties, and internal controls apply to maintain transparency and compliance.

Purpose of AF Form 4359

AF Form 4359 reconciles physical or electronic deposits from chapel offerings with bank records. It ensures:

  • Accurate recording of collections by service, date, and designated recipient.
  • Timely submission of deposits to the CTOF accounting section (typically within three duty days).
  • Proper crediting of funds, including designated offerings that trigger automatic payments to recipients.
  • Audit-ready documentation for monthly assessments and self-inspections.

It pairs with related forms such as:

  • AF Form 4365 (Donation Log for gifts ≥ $250)
  • AF Form 4356 (for certain disbursements)
  • AF Form 4360 (Electronic Funds Transfer)

Who Uses AF Form 4359?

  • CTOF Account Managers (chaplains, qualified religious affairs Airmen E-5+, civilians, or approved contractors).
  • Superintendent/NCOIC of Religious Affairs.
  • Personnel involved in counting, depositing, and reconciling offerings.

Important Note: Chaplains, religious affairs personnel, their immediate family, and the account manager cannot count funds. At least two trained, unrelated volunteers (age 18+) must handle counting.

How to Fill Out AF Form 4359? (Step-by-Step)

The current version is AF FORM 4359, 20150806 (Prescribed by DAFI/DAFMAN guidance).

Typical fields include:

  1. Name of Base — Enter the installation name.
  2. Deposit Serial Number (a) — Sequential number for tracking.
  3. Accounting Code (b) — Relevant CTOF accounting code.
  4. Name and Rank of Account Manager — Certifying official.
  5. Date of Service / Time of Service (d) / Service Name (c) — Details of the worship service or event.
  6. Designated Offering Recipient (e) — If applicable (e.g., specific charity or organization).
  7. Attendance (Optional) — Number of attendees.
  8. Type of Currency / Amount — Breakdown of cash, checks, etc.
  9. Total US Currency Deposited — Grand total.
  10. Totals row and certification signature/date.

Certification Statement: “I certify that this document is an accurate accounting of offering collected and deposited.”

Submission: Attach processed bank deposit slips and forward to the CTOF accounting section (Chaplain Corps Accounting Center) within three duty days. File copies in the account manager’s Section 4 for 30 days pending assessment.

Pro Tip: Use separate forms or clear notations for vendor returns or project officer residuals (these credit back to original expense lines, not new income).

Key Procedures and Compliance

  • Deposit Timeline: Make bank deposits within three duty days of collection to minimize risk.
  • Designated Offerings: The accounting section automatically processes payments upon receipt of a properly completed AF Form 4359.
  • Electronic Offerings: Simplified process; no AF Form 4356 needed in some cases.
  • Record Retention: Maintain in the account manager file per DAFMAN 52-107 disposition rules. Use AF Form 4409 for monthly self-inspections.
  • Oversight: Handled by the Chaplain Corps Accounting Center (CCAC), with audits every three years.

Accurate use of this form helps protect the integrity of the CTOF and ensures funds directly support the spiritual needs of Airmen and families.

Download AF Form 4359 PDF

Official Fillable Form:
Download AF Form 4359 – Chapel Tithes and Offering Fund (CTOF) Deposit Reconciliation Report

Always use the latest version from the official Air Force e-Publishing site.

  • DAFMAN 52-107 – Detailed CTOF procedures (income, deposits, and documentation).
  • DAFI 52-105 – Chaplain Corps Resourcing.
  • Contact your local chapel account manager or CCAC account technician for installation-specific guidance.

Proper management of CTOF resources through tools like AF Form 4359 strengthens chapel ministries and upholds the highest standards of stewardship in the U.S. Air Force.

This guide is for informational purposes based on publicly available Air Force publications as of 2026. Always consult current DAFI/DAFMAN guidance and your local chaplain leadership for official policy.