The Congress of the United States allocates funds for Civil Air Patrol. Disbursements of these funds are used to furnish, pay, or reimburse CAP for items while participating in an Air Force-assigned mission or for specified equipment or activities. These items include automotive fuel while enroute to/from and while performing the mission; aircraft expenses based on Air Force established rates; commercial communications expenses associated with the mission; and administrative costs, equipment, travel, and per diem expenses (CAP counterdrug missions only).

CAP relies on each member to file for reimbursement of expenses in a timely manner. This allows CAP to maintain a uniform system of budgeting, accounting and control of its funds. Finally, timely filing enables each level of command, from the unit to higher levels of the organization, to meet deadlines as described below.

Each Region and Wing Commander ensures that the requirements, as established in CAPR 173-2, Financial Procedures for CAP Regions and Wings, are accomplished, and each have the ultimate responsibility for all region/wing funds.

Financial procedures for CAP regions and wings are arranged to meet these requirements:

1. To maintain a uniform system of budgeting, accounting, and control for all CAP regions/wings.
2. Provide adequate auditing to ensure control of all funds of CAP.
3. Present to Congress of the United States an annual financial report of the assets, liabilities, income, expenses, and net assets of CAP.

The law requires CAP to file with Congress an annual audit of its financial records not later than March 31^st of each year. To meet this deadline, all units must meet the filing dates in CAPR 173-2. The CAP Fiscal Year is 1 October through 30 September. Prior to 30 September of each year, the region/wing finance committee prepares a budget for the next fiscal year. This budget is reviewed quarterly. No later than 31 December of each year, region/wing annual audited financial statements are forward to auditors for National HQ, CAP.

Region and Wing Commanders have the ultimate responsibility for their funds. Each shall ensure that the requirements of CAPR 173-2 are accomplished. Each region and wing commander shall establish a finance committee composed of the region/wing commander, a region/wing finance officer, and two other officers from each region/wing. The finance committee of each region/wing will (1) advise their respective region/wing commander with respect to the administration of their region/wing funds and (2) assist and supervise subordinate levels (regions supervise wings, wings supervise units below) to ensure that all financial requirements are met.

Unit funds will be administered by the unit finance officer as directed by the commander. The USAF military and Civil Service personnel assigned to HQ CAP-USAF, including the CAP-USAF region and wing liaison offices, will not administer funds.

One of the signatures must be that of the finance officer or assistant finance officer.

The two signers will not be members of the same family. All checks issued must be supported by itemized invoices or other documentary evidence. Checks will not be pre-signed nor will they be made out to "cash".

As we have seen, the CAP relies on the accurate and timely submission of vouchers of its members in order to meet reporting deadlines and ensuring timely reimbursement for services. In order to do this, every member must make a personal commitment to the fiscal responsibilities of the organization.

CAPR 173-3 establishes procedures for processing claims by CAP members and units for costs incurred while participating in Air Force assigned reimbursable missions. It applies to all CAP personnel involved in the submission and review of CAP mission reimbursement vouchers.

Individual CAP members are authorized to submit vouchers for:

1. Aircraft flight hours
2. Aircraft oxygen service
3. Commercial communications costs and taxes
4. Automotive fuel and oil (with receipts)
5. Member-owned aircraft maintenance

Members shall:

1. Complete and original and one copy of CAP Form 108 Financial Accountability (items 1 – 10a).
2. Attach the original and one copy of receipts, bills, etc.
3. For communication costs, attach the original phone bill, identify calls and costs, or provide a list of calls, cost and method of payment for each.
4. Complete and sign member certification on CAP Form 108.
5. Forward to the wing within 45 days of mission completion.

Financial accountability in CAP requires every member to make a personal commitment to ensure the unit funds are reported in a timely manner. A basic understanding of the rules for accounting for CAP finances stresses the need for this commitment. CAP relies on each member to make timely requests for payment, not only for your reimbursement, but so it can account for all expenditures in the organization.