Civil Air Patrol, Inc. has never received an “Unqualified” annual audit from its
external audit firm. A “Qualified” audit report shows weaknesses exist and our
Corporation was noted for funds at the unit level that are not audited. The Board of
Governors recommended that Civil Air Patrol obtain an unqualified audit opinion as soon
as possible. The most cost effective way to obtain an unqualified opinion is to audit the
unit funds at the wing level.
The Wing Banker Solution (WBS) accomplishes this task by accounting for the funds
and activity of all wing units at the wing level. The WBS was endorsed by the NEC in
May, 2006 and subsequently by the Board of Governors in June. Wings will be phased in
over a three-year period starting in FY07. Region Commanders will determine which
Wings will be included in the first phase of this transition. This process will provide
greater accountability and reporting of CAP appropriated and corporate funds.
- Maj. Gen. A.J. Pineda, Commander, CAP
Download: Wing Banker Solution Memo
:: I'm not all that riled up about the Wing Banker Solution.
My wife is the one with a degree in finance... She can also dance well and sing too.
I accept my own limitations, and know that I'm pretty good at flying airplanes and doing, "marketing stuff." I look silly on a dance floor, and I can't carry a tune in a bucket. I uselly have as much luck with bookkeeping
Some folks I've talked to have expressed concerns that WBS will allow Wings to raid hard-won Squadron funds, stealing away money donate or brought in through fundraising.
I'm just not convinced the sky is falling.
My Squadron has more cash on hand than any other Squadron in our Wing. So I have some skin in this game... and I really don't care that, "Wing will now play banker."
The money was never mine to begin with. Wing could have come in and ordered me to surrender it at anytime... They could remove me from command, or even disbanded the unit anytime they wanted to. But they haven't. They have no reason to.
So I'm curious to see what sort of new PITA it will be to transact business under the new finance rules? If the Wing has it's poop in a gr0up on this, it shouldn't be a problem.
What am I saying?
I have to be just be realistic here... My Wing has never had it's financial house in order, for as long as I've been an officer. It's been a complete train wreck. To this day... Wing finance is a mess.
One of my guys just got his reimbursement check from our last ICE BOWL FTX this week. Which was held in JANUARY!!! That is a total of 8 months to get his gas money back!
So forgive me if I have some reservations about a higher echelon of the organization, which has consistently proven itself ineffective at managing fiances, to suddenly display an aptitude for finance where there has never been one before. I doubt that my Wing will magically grow a good finance capability out of thin air based on the appearance of said memo.
I expect there to be hiccups... that's OK. Maybe in a year we'll all look around and wonder how we ever got along before this.
What is the upside to all of this?
What are the advantages of CAP obtaining a "Unqualified Audit," for all our finances?
What is in it for me?
I've heard nebulous claims of, "it will be easier to receive grants," but that just sounds like wishful thinking to me. (Sort of like hoping that repainted aircraft changes anything.)
Somebody must have done an analysis of what the ROI on this change in policy will be... and I mean a costs vs. reward, no kidding dollar and cents projection of what this gets us...
- Will our operational budgets go up?
- Will we get more gear?
- Will our people have to go out of pocket less to do the missions assigned to us?
If so... great.
Explain it to the field. Say we expect X and possibly Y to happen after we do this. This is is good because of Z. Putting a benchmark out there would mean that results would be measurable, which would mean people would be accountable for success. I don't see that very often.
I still don't think WBS is a bad idea. But it is one more thing that I'm being asked to do, and like most initiatives from upper echelons... I'm skeptical that it's going to make any difference at all.
Maybe someone smarter than me will explain it.
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