Unit Finance Handbook For Texas Wing Unit Finance
Unit Finance HandbookforTexas WingUnit Finance CommitteesDirector of Finance Texas Wing Civil Air Patrol29 July 20211
Table of ContentsTexas Wing Banking . 3RESPONSIBILITIES . 3Unit Finance Officer . 3Unit Finance Committee . 3Unit Commander . 3Texas Wing Finance . 3REVENUE . 4REQUESTING PAYMENTS . 4Individual Payments . 4Recurring Payments . 5CERTIFICATES OF DEPOSIT . 5ADVANCES . 6ANNUAL FINANCE REPORTS. 6Consolidated Finance Authorizations . 6Budget . 6Contributed Facilities Report . 7Unit Financial Reports. 7Contracts . 7Mission Receipts . 7Corporate Credit Card for vehicle and aircraft . 8APPENDIX . 9Consolidated Finance Authorizations (CAPF-172) . 10Itemized Payment Request . 11Itemized Deposit Record. 12Donation Receipt . 13Sample Budget . 14Chart of Accounts . 17Income Chart of Accounts . 17Expense Chart of Accounts . 192
Texas Wing BankingBy decision of the CAP National Board, all Wings were required to implement a WingBanking program by 1 Oct 2007. Under the Texas Wing Banking program; all TexasWing Units with funds, transferred them to Wing Headquarters. These funds wereplaced in a Unit bank account and entered into CAP National QuickBooks system foraccrual accounting in accordance with Generally Accepted Accounting Principles(GAAP). Wing Headquarters now has the responsibility to pay Unit bills and accountfor their funds. The Unit however, remains responsible for managing their fundsthrough their Unit finance committee.Wing Headquarters will not make a payment unless: The Unit properly authorizes the payment by the use of CAPF172 and TexasWing Unit Pay request, The Unit has funds available to cover the payment, and The payment is legal and conforms to CAP National rules.RESPONSIBILITIESUnit Finance Officer Supports and advises the Unit commander and finance committee incarrying out their fiscal responsibilitiesInsures fiscal forms, reports, and records are properly and timely submittedReviews Wing reports for accuracy and initiates correction when requiredKeeps the Unit commander and finance committee informed on the financialstatus of the Unit.Unit Finance Committee Budgets for and authorizes all revenue producing activities and expendituresfrom their available fundsEnsures that the current Unit finance authorizations will be provided to Wingfinance to indicate authorized requestors for Unit payments at the beginningof a new fiscal year and when the committee membership changes.Unit Commander Provides oversight of their Unit for integrity of financial activitiesInsures compliance with requirements under the Wing Banking includingproviding the documentation and reports required to file annually.Texas Wing Finance Preserves Accounts for Unit funds, makes payments authorized by the UnitRenders reports to Units and National Headquarters relating to Unit funds.3
REVENUE Units will raise funds to finance their facilities and activities (Texas Wing fundsare not provided to Units)o All fundraising activities must be approved by the Wing Commandero Refer to CAPR 173‐4, fund Raising/DonationsUnit will submit a completed Itemized Deposit Record detailing a breakdownof CAP accounts to credit along with notes or comments, the deposit date,check and money order numbers attached which will all add up to the totaldeposit to the Unit account.o DO NOT send Cash to be deposited Cash must be converted to a money order or check before beingsubmitted to the wing for deposit.Revenues will be deposited into the Wing Banking Unit account atCommercial Bank of Texas on behalf of the Unit by the Wing AdministratorIn accordance with IRS regulation, if a deposit is for a donation of 250.00 orgreater, then a “Form 164” Donation Receipt must be sent to the donor and acopy sent to TXWG with the deposit recordAll deposits must be sent to:TX Wing HQPO Box 632937Nacogdoches, TX 75963-2937A courtesy digital copy of the Itemized Deposit Record deposit record should be sent toaccountdeposits@txwgcap.org as well as the physical document sent to Wing HQREQUESTING PAYMENTSIndividual Payments Units will request reimbursement using the Itemized Payment Request.o Items or services shown on the invoice/receipt will be documented by CAPaccount on the Unit Payment Request.The Unit Payment Request can be sent to TXWG via postal mail or email atleast 7 days prior to the required payment date.If mailed, requests must be accompanied by the original invoice and/ordetailed receipts, which when received will be sent to the financecommittee v i a D o c u S i g n f o r approval.If emailed, send the request and copies of the required documents to thewing bill pay email box at billpayrequests@txwgcap.orgUnits must maintain original receipts at the Unit to be available for inspections.NOTE: No expenses will be paid by TXWG if the receipts are over 60 days oldwithout explanation as to why the receipts are being submitted late or where theUnit does not have sufficient funds available.4
Recurring Payments Units can set up a recurring payment for utilities or rento Complete a CAPF172 and email to budgets@txwgcap.org providingthe payee data, the monthly amount to pay, the monthly amount not toexceed, the 173-1 account to charge and the authorization of the financecommittee to pay.o Have the utility or landlord reflect the billing address as TXWG/DOF;PO Box 632937; Nacogdoches, TX 75963-2937 and indicate on theinvoices the Unit number and location concerned.TXWG will then pay the bills according to the schedule date up to the not toexceed amount detailed on the CAPF 172 on file.o If the bill is above the “not to exceed amount”, the Unit will be notifiedto approve via DocuSign and the bill will be held pending Unit action.If there are insufficient funds in the Units’ account to pay any bill, they willalso be notified and required to increase their deposits to cover the expense.CERTIFICATES OF DEPOSIT Unit certificates of deposit will be held and managed at the wing. The Unitmay retain their current bank as long as the mailing address on the account isWing HQ and at least two signatories are from the wing finance committee.Units below wing level may invest funds in certificates of deposit or otherinvestment instruments. All funds so invested must be readily availablewithout loss of principal.Units may obtain and hold CD’s in the Unit name.o The Unit must report the CD to TXWG/DOF, providing the financialinstitution name, current authorized signatures, amounts, term, rate andmaturity date.o The statement will be sent directly to the Wing HQ mailing addressfrom the bank and will be reconciled each month along with all otherbank accounts.o Unit owned CD’s will show up on the Units’ monthly statementprocessed at TXWG HQ and sent to each squadron.o Proceeds of interest or principal from the CD if cashed will be depositedas revenue into the Unit account. Otherwise the interest will simply bereinvested into that same CD.On 30 Sept Units are required to obtain values for any Certificate of Deposit.o Visit the bank on 1 October or download it from your on-line access on30 Sept or 1 Oct. Make sure any accrued interest is listed or that there isenough information to calculate the accrued interest (rate, maturity date,etc.). Copies of this statement are to be sent to TXWG/DOF via postalmail or emailed to billpayrequests@txwgcap.org.5
ADVANCES Advances may be obtained for a Unit project where expenses are expected toexceed 200.00o To obtain an advance, a pay request is sent to TXWG, which in turn willbe sent to the Unit finance committee via DocuSign for approval.o After the event, using a pay request form, the receipts will be submittedwith the check number and a note to indicate that these expenses arerelated to the prior advance.o If expenses are lower than the advance amount, then a check for thedifference from the member concerned will be forwarded to TXWG withthe Unit Payment Request.ANNUAL FINANCE REPORTSConsolidated Finance Authorizations All Units under Wing Banking are required to provide their CAPF172 to Wingfinance prior to the new Fiscal Year (FY), 1 Oct, and when there are changes tothe finance committee membership. Recurring payments need to be listed and the amounts verified.o If the amount of the recurring payment has changed and has notbeen updated on the CAFP172 it will be held back until approvalfrom the finance committee via DocuSign has been completed. No payment can be made on behalf of the Unit without a CAPD172 on file. Hard/wet signatures are not required; document will be sent to committeemembers email addresses listed via DocuSign for completion.See Submitting CAPF172 and Budgets below on how to submit a CAPF172Budget All Units are required to submit an annual budget for the upcoming fiscal year(October through September), by 1 Oct even if there is no revenue. To be effective, the budget should be reviewed quarterly.See Submitting CAPF172 and Budgets below on how to submit a BudgetSubmitting CAPF172 and Budgets CAPF172 and budgets can be emailed to budgets@txwgcap.org orCAPF172 can be uploaded to the wing web-siteo To perform this function, sign onto the wing web-site(https://www.txwgcap.org/) then go to.functional areas-- A-G- Financial Management-- then under Related Pages select FinanceAnnual Report from there select Unit number and the FY the report is for,upload CAPF172 then select the Submit buttonNOTE: CAPF172 and Unit Budgets can be uploaded to the wing web-site at thesame time. Simply upload both in the same session and select the Submit button.6
Contributed Facilities Report Contribution Facilities report is to be completed by all Unit and GroupCommanders in ORMS within eServicesAll Units are required to complete the online contributed facilities reportannually for capturing the complete financial picture within CAP.o Contributed facilities are assets furnished to Units by donororganizations or individuals at no cost or negligible cost far below theasset value for example, 1.00 per year for hangar rent.o Facilities for which the Unit pays a fair market value are not contributedfacilities and should not be reported here. Unit Financial Reports Unit finance reports are posted monthly to the wing web-site after the bankreconciliations are complete for the previous month.Unit finance officers should review these reports for agreement with theirrecords and brief the Unit commander and finance committee on their currentposition.To get to the Unit reports, sign onto the wing web-site(https://www.txwgcap.org/) then go to functional areas-- A-G-- FinancialManagement-- then under Related Pages select Finance Monthly Reportfrom there select the link that will take you to google docs, once there selectthe FY and month to view.Any disagreement between the Unit records and the report should be reportedto Wing finance immediately.ο Discrepancies found in the Unit reports are better resolved if they arebrought to our attention as soon as they are found rather than waitingto see if they fix themselves.Send any budget adjustments in as soon as you need to. ContractsUnits are not authorized to sign contracts. No contracts are to be made between a Unit and any other entity.o Send to Wing Admin: Contract along with Unit finance committeeapproval documented in meeting minutes.o Wing Admin will forward documents to Wing Legal for review andto Wing Commander for approval.o Wing Commander will forward contract and documentation to Nationalfor final approval and signature.Mission Receipts All mission receipts are to be loaded into WMIRS within 72 hours ofexpendituresIC is ultimately responsible to ensure receipts are uploaded and documentedcorrectly.7
Corporate Credit Card for vehicle and aircraftThis is the EFS Card. This card is providedby National and National should bereimbursed for it. When you use this cardyou check the box NHQ Credit CardPaid on the Sortie Information page inWMIRS. Same area you upload thereceipt/receipts under the tab that is titledFuel Receipt File: If you have 2 receipts,scan them into one document and uploadthem here. They do not go ANY place else.The Code or Pin number for every cardwill always be the numeric characters of theAirplanes Tail Number. It is always a fourdigit number. If the tail number only hasthree digits you will add a zero at the end.N735CP becomes 7350, N611CP becomes6110. If your Tail number N98913, the penis the first four numbers or 9891. If you tailnumber N1234N then it is 1234. It is neveryour zip code, CAPID, or your mother’smaiden name.If asked for a zip code use 36112Vans are the very same, first four digits ofthe van number. 42156 4215Odometer your six digit CAPIDNever allow the FBO to keep cardnumbers on file. You must use theactual card for each transaction.If the card is canceled, no worriesuse the other card but report it tothe Director of Finance to callNational to turn the card back on.When using this card, you are using a Wingprovided card. On the Sortie Information pageclick on Wing Paid. This card belongs to theWing so we want the Wing to be reimbursed.Same area you upload the receipt/receiptsunder the tab that is titled Fuel ReceiptFile: If you have 2 receipts, scan them intoone document and upload them here. Theydo not go ANY place else.8
APPENDIX9
Consolidated Finance Authorizations (CAPF-172)Effective Datemm/dd/yyyyRegion/Wing/UnitSWR-TX-xxxA. The following have authority to approve invoices on behalf of the above region/wing/Unit. Additionalapproval by the finance committee through DocuSign 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 allexpenditures in excess of 500. (CAPR 173-1 Para 6i)Approval Authority Name/Position Type of Expenditures toAmountApproveAllAllAllAllUp to 500.00Up to 500.00Up to 500.00Up to 500.00B. The following items are recurring expenses for the above region/wing/Unit and do not require furtherapproval for payment: (CAPR 173-1 Para 9a(6), 9b(6), 9c(7))Vendor NamePurpose (please use the dropAmount ( 1,500 or less fordown box)region/wing; 500 or less for Unit)C. The following individuals are authorized to use the corporate credit card in accordance with CAPR 173-1Para 20a and 20b: (if none, indicate NONE in the first line)Name:Credit card description:Credit limit:None0.00D. The following are authorized to make transfers between bank accounts of the above wing as indicatedbelow: (N/A for Units) (CAPR 173-1 Para 11o)Name:Account or type of transferCredit limit:None0.00The finance committee consists of the following individuals and approves the above authorizations.Typed NameSee DocuSign SignatureSignatureSee DocuSign SignatureEmail AddressTyped NameSignatureSee DocuSign SignatureEmail AddressTyped NameSignatureSee DocuSign SignatureEmail AddressTyped NameSignatureEmail Address10
Pay request date:Itemized Payment RequestDate of receipts or invoices not to exceed 60 daysmm/dd/yyyywithout written reason attached.Wing or Unit #:Wing or Unit Name:Make check payable to:Street Address:City / State / Zip Code:Item#CARP173-1 Expense Account(see Accounts tab for correct CAP Expenseaccount)Notes andCommentsRECEIPT Datemm/dd/yy123456789101112131415TOTAL Payment RequestEmail this form & receipts to billpayrequests@txwgcap.orgDate of receipts or invoices not to exceed 60 days.Use one line per receiptSignatureAll Requests will be electronically signed viaDocuSignTotalPaymentRequest 0.00APPROVED VIADOCUSIGNThere is no need to physically sign this request.11
Itemized Deposit Record*(IRS Requirement) A copy of the donation letter for a contribution of 250.00 or more mustaccompany the deposit.UNIT TXItem#DepositDescription(see below forexamples)SQUADRON NAME:DateNotes and Deposit 0.001234567891011121314151617181920Grand Total Deposit 0.00SAMPLE DEPOSIT DESCRIPTIONSAcft. Maint.Cadet ActivityContributions*DuesFundraisers (Other)Mbr Contributions*M&S SalesOtherSenior activityWreaths Across America12
Donation ReceiptTo:Thank you for your charitable contributionto Civil Air Patrol. Civil Air Patrol, whose taxpayer identification number is 756037853, is a non-profit organization under section 501(c)(3) of the Internal RevenueCode and contributions to Civil Air Patrol may be deductible under section 170 of theInternal Revenue Code. Your contribution will help us carry out our importantemergency services and civil support, aerospace education and cadet programs.The IRS has ruled that Civil Air Patrol and its subordinate units are exempt from federalincome tax under Section 501(c)(3) and the Internal Revenue Code. This makesdonations 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 IdentificationMotor vehicle or aircraft identificationCheck and complete one of the following paragraphs:The motor vehicle, aircraft or boat was sold in an arm’s length transaction betweenparties. The gross proceeds received from the salewhich is themaximum amount you can deduct.Civil Air Patrol intends to use the motor vehicle, aircraft or boat for Civil Air Patrolbusiness 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.CharterDate:Grade, Name:Signature:CAP FORM 164, DEC 14OPR/ROUTING: COD13
Sample BudgetCivil Air PatrolTexas Wing(name of squadron here), TX-xxx Budget FYxxIncome/RevenuesBudget5000000 · Revenues5100000 · Revenues from Activities5223200 · Senior Activities5223210 · Activity 15223220 · Activity 25224200 · Cadet Activities5224201 · Encampment5224202 · CTEP5224203 · ALS/CLC Retreat5224204 · Training Schools5224205 · Flight Schools (power & glider)5224206 · Other Cadet Activity5224300 · Combined Senior & CadetActivities5224301 · ES Training-LESA5224302 · Activity 25240000 · Fundraising Income5240100 · Wreaths Across America5240200 · Raffle Income5240300 · Other Fundraising Income5310000 · Revenues from Dues5310010 · Membership Dues5310012 · Dues from Members5400000 · Other Revenues & Gains5410000 · Interest Income5412000 · Contributions5412010 · Contribution - Unrestricted(U)5412011 · (U) Contributions - Cash5412012 · (U) Contributions- Non-cash5412020 · Contributions - Restricted (R)5412021 · (R) Contributions - Cash5412022 · (R) Contributions - Non-Cash5412023 · Material and Supply Sales5415000 · Miscellaneous Income6210000 · Special Events14500.00200.00100.00
6214000 · Unit Events - Activity 16215000 · Unit Events - Activity 26299999 · Budget Reserves Use (forbudget purposes only): This account isonly used to reflect use of prior yearreserves which have been set aside to beused for a special project in the currentyear budget.total income 800.00ExpensesBudget7100000 · Awards & Grants toIndividuals75.007120000 · Awards7315000 · Scholarships7200000 · Salaries and Related Expenses7520000 · Professional Services7600000 · Mission Expenses7695000 · Other Mission Expenses7696000 · Vehicle Fuel (Corp & POV)7697000 · Corporate Aircraft Fuel7700000 · Supplies125.007700100 · Supplies7701000 · Cost of Sales7730000 · Equipment Purchases7735000 · Equipment7745000 · Communication Equipment7800000 · Telephone andCommunication7810000 · Telephone & Communication7813000 · Internet Fees7820000 · IT Expenses7900000 · Postage and Shipping8000000 · Occupancy Expenses300.008010005 · Rent8010010 · Hangar Rent8010020 · Storage Rent8015000 · Utilities8020000 · Contributed Facilities and Utilities8085000 · Other Facilities Expenditures8100000 · Maintenance Expenses8110000 · Aircraft Maintenance8120000 · Vehicle Maintenance8120025 · Vehicle Toll Tag Charges15
8120030 · General -inspections & licenses8121000 · Equipment Leases8123000 · Other Equipment Maintenance8230000 · Dues & Publications8310000 · Travel8400000 · Activities and Encampments8475000 · Cadet Activities8475010 · Encampment8475011 · CTEP8475020 · Training Schools8475021 · ALS/CAC Retreat8475030 · Drug Demand Reduction8475040 · Glider Flights8475050 · O-Rides Member Aircraft8475060 · IACE8475070 · Color Guard8475080 · Flight Schools (powered and Glider)8476000 · Senior Activities8476010 · SLS / CLC8476020 · Senior Activity 28476030 · Senior Activity 38480000 · Combined Sr & CadetActivities8480010 · ES Training - LESA8480020 · Cyber Patriot8480030 · Combined Senior and Cadet Activity 300.008505000 · Conf, Conventions, &Meetings8510000 · Wing Conference Exp8530000 · Miscellaneous Wing Events8540000 · Unit Events8650000 · Depreciation Expense8700000 · Insurance8820000 · Professional Development9100000 · Bad Debt Expense9240000 · Advertising9300000 · Other Expenses9306100 · Fundraising Expenses9306200 · Raffle Expenses9399999 · Budgeted Reserves (for budgetuse only)total expenses16 800.00 0.00Must beZero!!
Chart of AccountsIncome Chart of Accounts5000000 Revenues: Lead Account. Do not post entries to this account.5100000 Revenues from Activities: Lead Account. Do not post entries tothis account.5223200 Senior Activities: Lead Account. Do not post entries to thisaccount.5223201Senior Activity 1: Revenue received from members for senior memberactivities only. Do not include revenue from NHQ.5223202Senior Activity 2: Same as Senior Activity 1.5224200 Cadet Activities: Lead Account. Do not post entries to thisaccount.5224201Encampment: Revenue received from members for cadet encampments.Do not include revenue from NHQ.5224202CTEP: Revenue received from members for cadet CTEP activities only.5224203ALS/CLC Retreat: Revenues received from members for cadet ALS/CLC5224204ALS/CLC Retreat: Revenues received from members for cadet trainingschools5224205ALS/CLC Retreat: Revenues received from members for cadet flightschools5224206Revenues received from members for cadet activities not listed5224300 Combined Senior & Cadet Activities: Lead Account. Do no postentries to this account.5224301Activity 1: ES Training - LESA5224302Activity 2: Cyber patriot5224303Activity 3: Revenue received from members for combined cadet & seniormember activities, such as air shows.Do not include revenue from awards banquets, dining-ins, etc.5240000 Fundraising Income: Lead Account. Do not post entries to thisaccount.5240100Wreaths Across America: Funds collected for the Wreaths across Americafundraising activity.Do not include any portion that would be considered a contribution5240200Raffle Income: Revenue received from conducting raffles.5240300Other Fundraising Income: Revenue from all events and activities to raisefunds.Do not include any portion that would be considered a contribution.5310000 Revenue from Dues: Lead Account. Do not post entries to thisaccount.5310010 Member Dues: Lead Account. Do not post entries to thisaccount.17
5310012From Members: Dues income paid directly by members, includingsquadron dues.5400000 Other Revenue and Gains: Lead Account. Do not post entries tothis account.5410000Interest Income: Interest received from checking accounts, savingsaccounts, certificates of deposit and money market accounts.5412000 Contributions: Lead Account. Do not posted entries to thisaccount.5412010 Contributions – Unrestricted: Lead Account. Do not postentries to this account.5412011Contributions – Unrestricted – Cash: Revenues from contributions notsubject to stipulations by the donor.Do not include government contributions or appropriations or amountsreceived from other CAP entities.5412012Contributions – Unrestricted – Non-Cash: Fair value of contributions ofmaterials, supplies, and fixed assets not subject to stipulations by thedonor. Do not include government contributions or appropriations or inkind items received from other CAP entities.5412020Contributions – Restricted: Lead Account. Do not post entriesto this account.Contributions – Restricted – Cash: Revenues from contributions subject tostipulations by the donor.Do not include government contributions or appropriations or amountsreceived from other CAP entities.54120215412022Contributions – Restricted – Non-Cash: Fair value of contributions ofmaterials, supplies, and fixed assets subject to stipulations by the donor.Do not include government contributions or appropriations or in-kinditems received from other CAP entities.54120236210000Material and Supply SalesSpecial Events: Lead Account. Do not post entries to thisaccount.Unit Events: Registration fees collected for Unit-sponsored events, suchas awards banquets and dining ins.Unit Events: Registration fees collected for Unit-sponsored events, suchas awards banquets and dining ins.62140006214001NOTE: All bold accounts are lead accounts and NO entries willbe posted to these accounts.Non-bold accounts below the bold accounts are sub-accountsand roll up into the lead account they follow.Additional sub-accounts are authorized. Additional leadaccounts are not.18
Expense Chart of 76000007695000OPERATING EXPENSES: Lead Account. Do not post entries tothis account.Awards and Grants to Individuals: Lead Account. Do not postentries to this account.Awards: Expenditures for awards.Scholarships: Expenditures for scholarships.Salaries and Related Expenses: Lead Account. Do not postentries to this account.Professional Services: Expenditures for outside accounting services, legalservices or other professional services.Mission Expenses: Lead Account. Do not post entries to thisaccount.Other Mission Expenses: Expenditures for mission expenses not classifiedto other accounts.This includes communication expenses, tolls, private aircraft rental, perdiem, etc.76960007697000770000077001007701000Vehicle Fuel: Expenditures for all vehicle fuel.Aircraft Fuel: Expenditures for all aircraft fuel.Supplies: Lead Account. Do not post entries to this account.Supplies: Expenditures for office supplies and other materials.Cost of Sales: Expenditures for supplies that will be resold to members.This includes hats, shirts, patches, uniform items, etc.7730000 Equipment Purchases: Lead Account. Do not post entries to thisaccount.7735000Equipment: Expenditures for all non-communication equipment that costsless than the CAP capitalization threshold.7745000Communication Equipment: Expenditures for all communicationequipment that costs less than the CAP capitalization threshold.7800000 Telephone and Communication: Lead Account. Do not postentries to this account.7810000Telephone & Communication: Expenditures for land-line telephones, cellphones, pagers, satellite phones, etc.7813000Internet Fees: Expenditures for internet and web page hosting fees.782000
Jul 29, 2021 · 1 . Unit Finance Handbook for . Texas Wing . Unit Finance Committees . Director of Finance
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