ANNEX A NPF ACCOUNTING PROCEDURES FOR THE MPFBC


1.   Upon receiving a request, the NPFAO may open an external trust
     account for the MPFBC. GL Account 2390 is to be used. Since it is
     anticipated that there will be minimal additional workload for the NPF
     staff, it is recommended that fees for providing accounting services not
     be charged.


2.   In order to assist in the control of individual donations, the
     NPFAO may issue NPF Receipt Books (CF 602) to the local MPFBC
     coordinator.


3.   The MPFBC coordinator must deposit donations on a daily basis
     unless secure storage is available for cash on hand per  CFAO 202-2.
     Where secure storage is available, funds must be deposited at least
     monthly.


4.   Where NPF Receipts books have been issued to the MPFBC
     Coordinator, the coordinator will reconcile all deposits with the
     receipts issued by him/her. The NPF Cashier will verify the deposit, per
     normal procedures, and issue a receipt. If NPF Receipts have not been
     issued to the coordinator, the NPF Cashier is only required to verify
     the deposit and issue a receipt.


5.   The balance of the funds in the MPFBC Trust Account at the end of
     each calendar quarter (31 March, 30 June, 30 September, and 31 December)
     must be transferred to the National MPFBC HQ in Ottawa. The NPFAO will
     issue a cheque payable to "Military Police Fund for Blind Children" and
     mail it to:


     Military Police Fund for Blind Children
     Director General Security
     National Defence Headquarters
     MGen George R Pearkes Building
     Ottawa, K1A 0K2


     The letter or DND 728 accompanying the cheque is to be annotated
     "Certified that cheque #    represents the balance of funds held as at
     (date) ."


6.   The NPFAO will provide a monthly Trust Account transaction listing
     to the local MPFBC coordinator.


7.   It will be the responsibility of the MPFBC to provide any audit
     requirements and to reconcile all individual donations received locally
     to the amount of cheques received at the National HQ.