HANDBOOK for

TEXAS WING UNIT FINANCE COMMITTEE

Director of Finance Texas Wing Civil Air Patrol 03 May 2016

2

Table of Contents Wing Banking .............................................................................................................................. 3

RESPONSIBILITIES: ............................................................................................................... 3

Unit Finance Officer .............................................................................................................. 3

Unit Finance Committee ........................................................................................................ 3

Unit Commander ................................................................................................................... 3

Texas Wing Finance .............................................................................................................. 3

REVENUE ................................................................................................................................ 4

REQUESTING PAYMENTS .................................................................................................... 4

Individual Payments .................................................................................................................. 4

Recurring Payments ............................................................................................................... 5

SAVINGS ACCOUNTS ............................................................................................................ 5

CERTIFICATES OF DEPOSIT ................................................................................................. 5

ADVANCES ............................................................................................................................. 6

ANNUAL FINANCE REPORTS............................................................................................... 6

Form 172 - Consolidated Finance Authorizations.................................................................... 6

Form 171 Unit Commander’s Financial Disclosure Statement ................................................ 6

Contributed Facilities Report ................................................................................................. 6

Budget ................................................................................................................................... 7

Unit Financial Reports ........................................................................................................... 7

ATTACHMENTS ..................................................................................................................... 8

Attachment 1 - sample budget ................................................................................................ 9

Attachment 2 - Wing FY Financial Management Report Schedule........................................ 10

Attachment 3 - sample deposit descriptions .......................................................................... 11

Attachment 4 - TXWG Deposit Record ................................................................................ 14

Attachment 5 – CAPF 164 donation receipt .......................................................................... 15

Attachment 6 - TXWG Pay Request ...................................................................................... 16

Attachment 7 - CAP Expense account .................................................................................. 17

Attachment 8 - Sample CAPF 172 ......................................................................................... 20

Attachment 9 - sample Unit finance report ........................................................................... 22

3

Wing Banking

By decision of the CAP National Board, all Wings were required to implement a Wing Banking program by 1 Oct 2007. Under the Texas Wing Banking program; all Texas Wing units with funds, transferred them to Wing headquarters. These funds were placed in a unit bank account and entered into CAP National QuickBooks system for accrual accounting in accordance with Generally Accepted Accounting Principles (GAAP). Wing headquarters now has the responsibility to pay unit bills and account for their funds. The unit however, remains responsible for managing their funds thru their unit finance committee. Wing headquarters will not make a payment unless:

1. The unit properly authorizes the payment by the use of CAPF 172 and TXWG Pay request,

2. The unit has funds available to cover the payment, and 3. The payment is legal and conforms to CAP National rules.

RESPONSIBILITIES:

Unit Finance Officer

Supports and advises the unit commander and finance committee in carrying out their fiscal responsibilities; insures fiscal forms, reports and records are properly and timely submitted; reviews Wing reports for accuracy and initiates correction when required; and keeps the unit commander and finance committee informed on the financial status of the unit.

Unit Finance Committee

Budgets for and authorizes all revenue producing activities and expenditures from their available funds. (See attachment 1 - sample budget). Ensures that current unit finance authorizations will be provided to Wing finance to indicate authorized requestors for unit payments at the beginning of a new fiscal year and when the committee membership changes. (See attachment 8 – Sample CAPF 172) Unit Commander

Provides oversight of their unit for integrity of financial activities and insures compliance with requirements under Wing Banking including providing the documentation and reports required to file annually. (See attachment 2 - Wing FY Financial Management Report Schedule).

Texas Wing Finance

Preserves Accounts for unit funds, makes payments authorized by the unit; and renders reports to units and National Headquarters relating to unit funds.

4

REVENUE

Units will raise funds to finance their facilities and activities. Texas Wing funds are not provided to units. Units should refer to CAPR 173‐ 4, fund Raising/Donations, for fund raising means available. Unit revenues will be deposited to the Wing banking unit account at Commercial Bank of Texas on behalf of the unit by the Wing Administrator. The unit will complete the Itemized Deposit Record detailing a breakdown of CAP accounts (See attachment 3 – sample deposit descriptions) to credit, along with notes or comments, the deposit date, check and money order numbers attached which will all add up to the total deposit to the unit account. (See attachment 4 - TXWG Deposit Record). Cash must not be sent to the wing for deposit. Cash must be immediately converted to a money order or check before being submitted to wing for deposit.

All deposits must be mailed to: TX Wing HQ 553 Terry Crawford Drive Nacogdoches, TX 75964.

In accordance with IRS regulation, if a deposit is for a donation of $250.00 or greater, then a donation receipt must be sent to the donor and a copy sent to TXWG with the deposit record. (See attachment 5 – CAPF 164 - donation receipt)

REQUESTING PAYMENTS

Individual Payments The unit will request payment of invoices, receipts, etc., using the Itemized Payment Request. (See attachment 6 – TXWG Pay Request). Items or services shown on the invoice/receipt will be documented by CAP account on the Unit Payment Request. (See attachment 7 – CAP Expense account).

The Unit Payment Request can be sent to TXWG via postal mail or email at least 7 days prior to the required payment date. Request must be accompanied by the original invoice and/or receipts and the unit finance committee approval. If emailed, send the request and copies of the required documents to the wing bill pay email box at billpayrequests@txwgcap.org Unit must maintain original receipt(s) at the unit to be available for audit or inspections. No expenses will be paid by TXWG where the unit does not have sufficient funds available in their account, or if the receipts are over 60 days old.

5

Recurring Payments Those units that wish to set up recurring payments for utilities or rent will need to furnish a letter to TXWG providing the payee data, the monthly amount to pay, the monthly amount not to exceed, the 173-1 account to charge (See Attachment 7 – CAP Expense account) and the authorization of the finance committee to pay. The maximum amount to pay will be reflected on the authorization of the finance committee. (See attachment 8 – sample CAPF 172). The unit will also need to have the utility or landlord reflect the billing address as TXWG/FM and indicate on the bills the unit number and location concerned. TXWG will then pay the bills according the schedule up to the not to exceed amount detailed on the CAPF 172 on file. If the bill is above the not to exceed amount, the unit will be notified and the bill will be held pending unit action. If there are insufficient funds to the units account to pay the bill, they will also be notified and required to increase their deposits to cover the expense.

SAVINGS ACCOUNTS

A separate bank account for savings will be established to consolidate all savings from Texas Wing units. Units that wish to have amounts deposited in the consolidated savings account will request such by letter, indicating the amount desired to be transferred to the savings account. The letter will also indicate that the unit finance committee has approved the action. The funds will then be transferred from the unit checking account to the unit savings account and entered into Wing records to the credit of the unit concerned. Interest on savings in the account will be periodically pro-rated to the units based on their share in the account.

CERTIFICATES OF DEPOSIT

Units may obtain and hold Certificates of Deposit (CD) in the Unit name. The unit must report the CD to TXWG/FM, providing the financial institution name, current authorized signatures, amounts, term, rate and maturity date. The statement will be sent directly to Wing HQ from the bank and will be reconciled each month alone with all other bank accounts. Unit owned CD’s will show up on the units monthly statement processed at TXWG HQ and sent to each squadron. Proceeds of interest or principal from the CD if cashed will be deposited as revenue into the unit account. Otherwise the interest will simply be reinvested into that same CD. Each year on 30 Sept Units are required to obtain values for any Certificate of Deposit. You may have to visit the bank on 1 October or download it from your on-line access on 30 Sept or 1 Oct. Make sure any accrued interest is listed or that there is enough information to calculate the accrued interest (rate, maturity date, etc). Copies of this statement are to be sent to TXWG/FM by postal mail or emailed to billpayrequests@txwgcap.org.

6

ADVANCES

On rare occasions, advances may be obtained for a unit project where expenses are expected to exceed $200. To obtain an advance, a pay request is sent to TXWG, which in turn will be sent to the unit finance committee through the Sertifi Program. The member that receives the check will be responsible for clearing the advance. After the event, using a pay request form, the receipts will be submitted with the check number and a note to indicate that these expenses are related to the prior advance. If expenses are lower than the advance amount, then a check for the difference from the member concerned will be forwarded with the Unit Payment Request. ANNUAL FINANCE REPORTS

Form 172 - Consolidated Finance Authorizations DUE ANNUALLY BY 1 OCTOBER & WITH EVERY CHANGE OF COMMAND

All units under Wing Banking are required to provide their finance committee membership on CAPF 172, with signatures, to Wing finance at the beginning of each new fiscal year and when there are any changes to the finance committee membership. No payment can be made on behalf of the unit without an authorization form. These can be uploaded directly to the wing website here. https://www.txwgcap.org/departments/fm/finance-annual-report/ Form 171 Unit Commander’s Financial Disclosure Statement DUE ANNUALLY BY 1 OCTOBER

Each unit is required to submit an annual statement certifying that the unit is in compliance with the Wing Banking Program on CAPF 171. CAPF 171 is located in eServices in the Commander’s Corner. Contributed Facilities Report DUE ANNUALLY BY 1 OCTOBER

Each unit is required to complete the online contributed facilities report annually for capturing the complete financial picture within CAP. Contributed facilities are assets that are furnished to units by donor organizations or individuals at no cost or at a negligible cost far below the asset value i.e. $1 per year hangar rent. Facilities for which the unit pays a fair market value are not contributed facilities and should not be reported here. The form should be completed by the Unit Commander in ORMS within eServices.

7

Budget DUE ANNUALLY BY 1 OCTOBER

Squadrons and Groups are required to submit an annual budget to TXWG/FM for the upcoming fiscal year (October through September). Unit budgets should be submitted to budgets@txwgcap.org. If your unit will have no revenue and no expenses in the fiscal year, you still need to submit a budget, it will be show all zeroes. In preparing your budget, keep in mind that it is an estimate. It is not expected to come out to the penny. It is your plan, expressed in dollars, as to what you propose to do over the next fiscal year. To be effective the budget must be reviewed quarterly. These can be uploaded directly to the wing website here. https://www.txwgcap.org/departments/fm/finance-annual-report/ Unit Financial Reports

Periodic reports reflecting the unit financial activity and current position will be provided by Wing finance to the unit email address as maintained at TXWG Headquarters. (See attachment 9 – sample unit finance report). Unit finance officers should review these reports for agreement with their records and brief the unit commander and finance committee on their current position. Any disagreement between the unit records and the report should be reported to Wing finance immediately.

8

ATTACHMENTS

9

Civil Air Patrol Wing: Unit: FY:

IncomeContributions Unrestricted -$ Contributions Restricted - Fund Raising - Squadron Dues - CLC/SLS Fee - Revenue item (Add) Total Anticipated Income -$

ExpenseAwards -$ Cadet Activities - Cadet Colorguard Supplies - Cadet Scholarships - Facility Rent - Internet - Office supplies - Post Office Box Rental - Recruiting Materials-printing - Telephone - Travel - Website Expense - Miscellaneous - Expense item (Add) - Total Anticipated Expense -$

Income Less Expense (should be zero) -$

Prepared by:

Attachment 1 - sample budget

10

Wing FY Report Schedule for

Financial Management

Report OPR Due Date Frequency Report To Send to Prescribing Regulation CAPF 172, Consolidated Finance Authorizations

All CC’s 1 October Annually and at every change of command and change of finance committee membership

TXWG/FM billpayrequests@txwgcap.org CAPR 173-1 para. 6(g)

Annual Operating Budget TXWG/CC 1 October Annually – review quarterly or as needed QuickBooks CAPR 173-1 para. 9(b)(4) Annual Budget Unit CC’s 1 October Annually – Review Quarterly or as needed TXWG/FM budgets@txwgcap.org CAPR 173-1 para. 9(c)(9) CAP 171, Unit Commander’s Financial Disclosure Statement

Unit CC’s 1 November

Annually TXWG/FM eServices/Commander Corner

CAPR 173-1 para. 30(b)

Real Property Inventory Unit LG’s 30 November

Annually ORMS eServices/ORMS CAPR 174-1 para. 6-10

Annual Inventory Certification Unit LG’s 31 December

Annually ORMS eServices/ORMS CAPR 174-1 para. 2-16(b)

CAPF 175, Vehicle Justification TXWG/CC 31 December

Annually SWR/CC SWR/CC CAPR 174-1 para. 5-2(a)

Attachment 2 - Wing FY Financial Management Report Schedule

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SAMPLE DEPOSIT DESCRIPTIONS CAP Income Account

• 1016201 · GENERAL o 1016202 · BUILDING FUND o 1016206 ·GLIDER ACADEMY o 1016207 ·POWERED FLIGHT ACADEMY-PFA o 1016208 ·CADET FLIGHT FEST

• 1016220 · CADET PROGRAMS o 1016221 ·For Competition Winners o 1016222 · Memorial o 1016223 · Cadet Programs

• 1016230 · ES TRAINING o 1016231 ·General ES Training o 1016232 ·LESA South - Ground Team o 1016233 ·LESA North o 1016234 ·ES-Comm Trailer

• 1016240 ·IACE o 1016245 ·Cyberspace Fam Class

• 1016250 ·Aircraft Maintenance (USE) • 1016255 ·Glider Maintenance • 1016498 ·Transfer Accounts • 1098000 · Savings and Temporary Cash Inv. • 1019810 · Savings Accounts • 1098200 · Certificates of Deposit • 1098300 · Money Market Accounts

o 1098310 · Money Market - Account 1 o 1098320 · Money Market in Investment Acct

• 1110000 · Accounts Receivable • 1120001 · NR - National Headquarters

o 1120004 · NR - Units Below o 1120006 · G/R - State & Other o 1120007 ·NR - Other

• 1350000 ·Prepaid Expenses o 1350100 ·Prepaid Expenses-General o 1350200 ·Prepaid Advances

• 1400000 ·Investments o 1410000 ·Investments - Unrestricted o 1411000 ·Scholarship Fund o 1414000 ·General Fund o 1430000 · Investments - Restricted o 1441000 · Investment Valuation Allowance

• 1500000 ·Fixed Assets o 1505000 · Land o 1520000 ·Buildings & Improvements

1520010 ·Building 1 1525000 ·Accum. Dep. - Bldgs & Improve.

o 1530000 ·Furniture & Fixtures 1535000 ·Acc. Dep. - Furniture & Fixture

Attachment 3 - sample deposit descriptions

o 1540000 ·Computers • 1545000 ·Acc. Dep. - Computers

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o 1570000 ·Other Equipment 1575000 ·Acc. Dep. - Other Equipment

• 1600000 ·Equipment Under Capital Leases o 1605000 ·Acc. Dep. - Capital Leases

• 1620000 ·Communication Equipment o 1625000 ·Acc. Dep. - Communication Equip

• 2015000 · Accounts Payable • 2000000 · Liabilities and Net Assets

o 2010000 · Liabilities • 2350000 · Deferred Revenue and Credits • 3000000 · Net Assets

o 3005000 · Current Year Net Assets o 3015000 · Net Assets - Unrestricted o 3025000 · Net Assets - Temporarily Rest o 3030000 · Net Assets - Permanently Rest.

• 5000000 · Revenues o 5010000 · Revenues from Govt Contracts

• 5050000 · Fed, State, & Local Gvt Mission o 5050100 ·Other Govt Missions o 5050101 ·Other Govt Missions - A/C MX o 5050102 ·Other Govt Missions - A/C Fuel o 5050103 ·Other Govt Missions - Misc

• 5050200 ·State of TX Missions o 5050201 ·State of TX - A/C Mx o 5050202 ·State of TX - A/C Fuel o 5050203 ·State of TX - Other

• 5060000 ·State of Texas Appropriations·Government Cont. - Mat. & Supp. • 5090000 ·State Director Income • 5080000 ·Government Cont. - Unrestricted

o 5081000 ·Government Cont. - Restricted o 5082000 ·Gov't Contrib Facilities & Util

• 5090100 ·State Director Rent & Utilities • 5090200 ·From Nat'I - State Dir Flying • 5100000 ·Revenues from Activities • 5223200 ·Senior Activities - General

o 5223210 ·Senior Activities (Units) • 5224200 ·Cadet Activities

o 5224201 ·Encampment o 5224202 ·Cadet Activities (Units) o 5224203 ·IACE-Oflights o 5224210 ·Cadet Activities o 5224211 ·Cadet Activities - Wing o 5224212 ·Cadet Activities - General o 5224220 ·POWERED Flight Academy o 5224221 ·PFA- Scholarships o 5224229 ·PFA- general o 5224230 ·Glider Academy o 5224231 ·Glider Academy Scholarships o 5224232 ·Glider Academy general o 5224234 ·CADET FLIGHT FEST o 5224235 ·Cyberspace Familiarization

• 5224300 ·Combined Sr & Cadet Activities

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o 5224301 ·Units o 5224302 ·Activity 2 o 5224303 ·ES Training-LESA SOUTH o 5224304 ·ES TRAINING-LESA-NORTH o 5224305 ·HQ Building Usage fee

• 5225200 ·Flight Activities/Mbr Flying o 5225201 ·Aircraft Maintenance Income o 5225202 · Aircraft Fuel Income o 5225203 ·Misc Aircraft Income·Fundraising

• 5235000 ·Mission Income - Other o 5235110 ·Mission Income - A/C MX o 5235120 ·Mission Income - A/C Fuel o 5235130 ·Mission Income - Other

• 5240000 – Fundraiser Income • 5240100 ·Wreaths Across America

o 5240101 ·Fundraiser - Units - WAA o 5240105 ·Fundraiser - Wing - WAA

• 5240200 ·Raffle Income • 5240300 ·Other Fundraising Income • 5310000 · Revenues from Dues • 5310010 · Membership Dues

o 5310011 · Rebates from National o 5310012 · Dues from Members

• 5342000 · From NHQ - Member Contributions • 5400000 · Other Revenues & Gains • 5410000 · Interest Income • 5412000 · Contributions

14

Unit #:

Item#

Deposit Descsription

(see below for examples)Notes and Comments

Deposit Date

(MM/DD/YY)

Check Number

Money Order Number

Total Deposit

123456789

101112131415161718192021222324252627282930

$0.00

*(IRS Requirement) A copy of the donation letter for a contribution of $250.00 or more must accompany the deposit.

ITEMIZED DEPOSIT RECORD

Grand total Deposit

Unit Name:

Attachment 4 - TXWG Deposit Record

15

Donation Receipt

To:

Thank you for your charitable contribution of to Civil Air Patrol. Civil Air Patrol, whose taxpayer identification number is 75-6037853, is a non-profit organization under section 501(c)(3) of the Internal Revenue Code and contributions to Civil Air Patrol may be deductible under section 170 of the Internal Revenue Code. Your contribution will help us carry out our important emergency services and civil support, aerospace education and cadet programs.

The IRS has ruled that Civil Air Patrol and its subordinate units are exempt from federal income tax under Section 501(c)(3) and the Internal Revenue Code. This makes donations to Civil Air Patrol eligible for deductions from income by donors as “charitable contributions” to the extent allowed by law.

If the contribution is a motor vehicle, aircraft, or boat:

Donor’s Taxpayer Identification Number:

Motor vehicle or aircraft identification number:

Check and complete one of the following paragraphs:

The motor vehicle, aircraft or boat was sold in an arm’s length transaction between parties. The gross proceeds received from the sale wer e $ which is the maximum amount you can deduct.

Civil Air Patrol intends to use the motor vehicle, aircraft or boat for Civil Air Patrol business for at least two years. Civil Air Patrol will not sell the motor vehicle, airplane, or boat before the completion of that use.

We greatly appreciate your generosity.

Charter Number: Dat e:

Grade, Name:

Signature:

CAP FORM 164, DEC 14 OPR/ROUTING: COD Attachment 5 – CAPF 164 donation receipt

16

Attachment 6 - TXWG Pay Request

ITEMIZED PAYMENT REQUEST Pay request date

Unit #: Unit Name:

Make check payable to:

Mailing Address:

Item #

CARP173-1 Expense Account (see Accounts tab for correct CAP Expense account) Notes and Comments

RECEIPT Date

mm/dd/yy

Total Payment Request

1 2 3 4 5 6 7 8 9

10 TOTAL Payment Request $0.00

Date of receipts or invoices not to exceed 60 days. IF REQUESTED AMOUNT IS $500.00 OR MORE, WILL Signature

NEED APPROVAL FROM UNIT FINANCE COMMITTEE

USING THE SERTIFY PROGRAM.

17

CAP Expense Account 7000000 · Operating Expenses 7100000 · Awards & Grants to Individuals 7120000 · Awards 7135001 · Scholarship general 7135015 · Memorial Fund 7200000 · Salaries and Related Expenses 7210000 · Salaries 7220000 · Accrued Leave Expense 7310000 · 401 (K) Corporate Contribution 7315000 · Scholarships 7320000 · Health Insurance 7324000 · Worker's Comp Insurance 7325000 · Other Employee Benefits 7410000 · Payroll Taxes 7600000 · Mission Expenses 7695000 · Other Mission Expenses 7696000 · Vehicle Fuel (Corp & POV) 7697000 · Corporate Aircraft Fuel 7700000 · Supplies 7700100 · Supplies - General 7700120 - Supplies - Units 7700130 - Supplies - Cadet Programs 7701000 · Cost of Sales purchased for resale to members 7701000 · Cost of Sales 7730000 · Equipment Purchases 7730200 - Equipment Purchases Units 7735000 · Equipment Purchases 7745000 · Communication Equipment 7800000 · Telephone and Communication 7810000 · Telephone & Communication 7810010 - Telephone - General 7813000 · Internet Fees 7820000 · IT Expenses 7900000 · Postage and Shipping 7910020 - Postage Units 7910025 - Post Office Box Rental 7910030 - Recruiting\Printing Expenses 8000000 · Occupancy Expenses 8010000 · Rent 8010010 - Hanger Rent 8010020 - Storage Rent 8015000 · Utilities 8016000 · Property Taxes 8020000 · Contributed Facilities & Utilit 8085000 · Facility Expenses - Other 8085600- Facility Expenses General 8100000 · Maintenance Expenses 8110000 · Corporate Aircraft Maintenance 8120000 · Corporate Vehicle Maintenance 8120030 - Corp Vehicle Maint - General 8121000 · Equipment Leases 8123000 · Other Equipment Maintenance 8123010 · CD Equipment 8123020 · Other Equipment Maintenance 8123030 · Communications Maintenance 8132300 - Aircraft O & M - General - Other Attachment 7 – CAP Expense Account

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8230000 · Dues and Publications 8310000 · Travel 8312020 - Travel Units 8312030 - TRAVEL FOR IG FOR UNIT SUI'S 8312030 · SUI TRAVEL 8312040 – Safety Travel 8400000 · Activities and Encampments 8475000 · Cadet Activities Expense 8475010 · Encampment 8475011 - Cadet Encampment 8475012 - Encampment Scholarships 8475020 · Other Cadet Activities 8475030 · Drug Demand Reduction 8475040 · Glider Flights 8475050 · O-Rides Member Aircraft 8475060 · IACE 8475070 · DDR 8475080 · POWERED Flight Academy 8475090 · Glider Academy 8475100 - Uniforms & Supplies 8476000 · Senior Activities 8476020 · Senior Activities - General 8476030 - Senior Activities - Units 8480000 - NONPOSTING ACCOUNT 8480000 · Combined Sr & Cadet Activities 8480010 · Activity 1 8480020 · Activity 2 8480030 · ES Training 8480031 · LESA-NORTH-summer 8480032 · LESA-SOUTH-winter 8505000 · Conf, Conventions, & Meetings 8505010 - Conference Participation 8510000 · Wing Conference Exp 8530000 · Miscellanous Wing Events 8530010 · Aerospace Education 8530020 · Cadet Programs 8530030 · National Board Use 8312010 8530040 · Christmas Party 8530050 · OTHER WING EVENTS 8530060 · HQ - Face to Face meetings 8540000 · Unit Events 8650000 · Depreciation Expense 8654000 · Depr - Buildings & Improvements Expense 8656000 · Depr - Furniture & Fixtures 8658000 · Depr - Computers 8664000 · Depr - Other Equipment 8665000 · Depr - Capital Leases 8667000 · Depr - Communications Equip 8700000 · Insurance 8820000 · Professional Development 9100000 · Bad Debt 9240000 · Advertising 9300000 · Other Expenses 9301000 - Funeral Flowers, gifts and entertaining. 9301000 · Protocol Expenses 9302000 · Miscellaneous 9303000 · Bank Fees Expense 9303001 · Bank Expenses 9303002 · IPN Fees 9304000 · Credit Card Expense

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9305000 · Interest Expenses 9306000 · Unrelated Business Income Expense 9306100 · Fundraising Expenses 9306200 · Raffle Expenses 9306300 · Lobbying Expenses 9399999 · Budgeted Reserves 9401000 · Expenditures with NHQ 9401010 · Membership Dues 9401020 · Consolidated Minor Maintenance 9401030 · Property Assessments 9401040 · National Activities 9401090 · Miscellaneous 9438500 - Fundraiser - Units 9510000 · Expenditures with Regions 9510010 · Aircraft Maintenance 9510015 · Aircraft Fuel 9510020 · Vehicle Maintenance 9510025 · Vehicle Fuel 9510030 · Mission Reimbursements 9510040 · Membership Dues 9510050 · Website Hosting 9510055 · Region Activities 9510060 · Region Conference 9510090 · Miscellaneous 9520000 · Expenditures with Wings 9520010 · Proficiency Flying 9520015 · Aircraft Fuel 9520020 · Vehicle Maintenance 9520025 · Vehicle Fuel 9520030 · Mission Reimbursements 9520040 · Membership Dues 9520050 · Wing Conferences 9520060 · Encampment 9520090 · Miscellaneous 9520105 · Powered Flight Academy 9520110 · Glider Academy 9520120 · ES Training-LESA SOUTH 9520130 · TOLL TAG CHARGES 9530000 · Expenditures with Units Below 9530010 · Proficiency Flying 9530015 · Aircraft Fuel 9530020 · Vehicle Maintenance 9530025 · Vehicle Fuel 9530030 · Mission Reimbursements 9530040 · Membership Dues 9530050 · Encampment 9530060 · Scholarships 9530070 · Unit Activities 9530090 · Miscellaneous 9530091 · TOLL TAG CHARGES All bold accounts are lead accounts and no entries will be posted to these accounts. Non-bold accounts below the bold accounts are subaccounts and roll up into the lead account they follow. Additional sub-accounts are authorized. Additional lead accounts are not.

20

Consolidated Finance Authorizations

Effective Date 10/1/20xx Region/Wing/Unit SWR-TX-xxx

A. The following have authority to approve invoices on behalf of the above region/wing/unit. Additional approval by the finance committee through Sertifi is required for all region/wing expenditures in excess of $1,500 and for all credit card payments regardless of amount. Unit finance committees must approve all expenditures in excess of $500. (CAPR 173-1 Para 6i)

Approval Authority Name/Position Type of Expenditures to Approve

Amount

Commander All $500 Finance Officer All $500 Finance Committee Member Reimbursments $500 Finance Committee Member Reimbursments $500 $500 B. The following items are recurring expenses for the above region/wing/unit and do not require further approval for payment: (CAPR 173-1 Para 9a(6), 9b(6), 9c(7))

Vendor Name Purpose (please use the drop down

box) Mo/Qtr

Amount ($1,500 or less for region/wing; $500 or less for unit)

Toll charges Mo varies Airport charges Hangar Rent Mo $150.00 P. O Box Postage Meter Rental Mo 60 for the year Facility electric bill Utility Mo $200.00 facility water bill Utility Mo $100.00 C. The following individuals are authorized to use the corporate credit card in accordance with CAPR 173-1 Para 20a and 20b: (if none, indicate NONE in the first line) Name: Credit card description: Credit limit: Transportation officer WEX vehicle maintenance card $250.00 Commander WEX vehicle maintenance card $250.00 Attachment 8 - Sample CAPF 172 CAP member WEX vehicle maintenance card $250.00

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D. The following are authorized to make transfers between bank accounts of the above wing as indicated below: (N/A for units) (CAPR 173-1 Para 11o) Name: Account or type of transfer: Amount not to exceed: N/A Region/wing finance committee authorization form must be submitted through Sertifi.

Units must sign form below and send to wing HQs. The finance committee consists of the following individuals and approves the above authorizations. Typed Name Signature Date Email Address Typed Name Signature Date Email Address Typed Name Signature Date Email Address Typed Name Signature Date Email Address Typed Name Signature Date Email Address CAPF 172, July 14 OPR/ROUTING: FM

22

5:39 PM

03/30/11 Accrual Basis

TEXAS WING CIVIL AIR PATROL IACE (Bank)

As of September 30, 2010

Type Date

1016000 ·Cash In Bank - Checking 1016110 ·General Account (2)

9 ·(R) GA -IACE

Num Name Memo Cir Amount Balance

-182 84 -182.84 -182.84

Transfer 11/212009 Deposit 6125/201o Bill Pm! ..Check 814/2010 Transfer 815/201o Transfer 8/5/201o Transfer 8/51201o Transfer 8151201o Bill Pmt -Check 811212010 Bill Pmt -Check 811812010 Bill Pm! ..Check 812612010 Transfer 9111201O Transfer 913012010

Total 9 ·(R) GA - IACE

12345

12368 12382 12383

SOARING CLUB OF HOUSTON

TEXAS DEPARTMENT OF TRANSPORTATL RODRIGUEZ, JAMES TEXAS WING AIRCRAFT MAINTENANCE F. .

Visa Card Transfer Sep09 x IACE x INV10028 x 10T6083D IACE Fuel x VISA CHARGES JUL10 x 10T6083E IACE x 10T6083F IACE x INVF010994071 x

x 10T6083 x VISA CHARGES AUG10 x Reimburse Orientation Fli... x

-19.82 5,000.00 ·701.00 -429.81

-2.577.60 -489.32

-69.48 -305.50 ·176.65 ·588.80 -241.38 782.20

182.84

-202.66 4,797.34 4,096.34 3,666.53 1.088.93

599.61 530.13 224.63 47.98

-540.82 -782.20

0.00

0.00

Total 101611o ·General Account (2)

Total 1016000 ·Cash in Bank - Checking

TOTAL

182.84

182.84

182.84

0 00

0 00

0.00

Attachment 9 - sample Unit finance report