With your guidance, your Girl Scouts will learn money skills that will serve them throughout their lives.
Your Girl Scout troop will plan and finance its own activities, and you’ll coach your girls as they earn and manage troop funds. Troop activities are powered by proceeds earned through council-sponsored product program activities (such as the Girl Scout Cookie Program), group money-earning activities (council approved, of course), and any dues your troop may charge.
Remember that all funds collected, raised, earned, or otherwise received in the name of and for the benefit of Girl Scouting belong to the troop and must be used for the purposes of Girl Scouting. Funds are administered through the troop and do not belong to individuals.
Troop Policies 
- Bank account signers will be held personally responsible for all financial activity
- All account signers and persons handling bank statements or troop money must be a registered member of Girl Scout of the USA and have an eligible background check on file. Signers may not be related or live in the same household
- Every purchase made by cash, check or debit card should be supported by a receipt or similar document. Troops are encouraged to use their debit card at every possible opportunity
- Mileage for short excursions and troop errands may be reimbursed at the troop’s discretion. Attach a travel log or similar document to your expense on the Troop Expense Reimbursement form
- Fuel may only be purchased directly from a gas station for long trips which will use all of the fuel for troop travel purposes. This must be agreed on by the troop and included in the trip budget.
- No personal expenses or other banking activity may occur through the troop bank account. Troop expenses should be documented using the Troop Expense Reimbursement form
- This applies to any purchases or withdrawals “to be paid back”. Troops may not lend money in any way.
- No one may write a check to reimburse themselves for expenses at any time. An Expense Reimbursement Form is required for each occurrence and the check is to be signed by another account signer.
- Girls may not have individual bank accounts or individual “sub-accounts” recorded on a separate ledger.
- A Juliette (Individually Registered Girl) is not permitted to have a bank account, even if there is more than one signer on the account. Each Juliette has a holding account at the Council Service Center for their funds and product sale credits. All money earned or donated should be submitted to be put in this account.
- Money earned collectively (i.e. product sale) is not the property of individual girls.
- Money remains with the troop, troops disbanding should see Troop Disband – Finance Guidelines
- Per GSUSA guidelines, proceeds received by a troop/group are non-transferable. Girls who leave the troop or leave Girl Scouting, are not entitled to proceeds earned while in the group, when they leave. PROCEEDS DO NOT FOLLOW THE GIRLS.
- Girl Scout of Citrus staff can call an audit of the troop bank account at any time
- Abuse of troop funds or bank accounts will result in Girl Scout of Citrus action including, but not limited to, staff oversight, termination from the volunteer position, and/or restrictions on further fundraising activities until the matter is resolved. Legal action will be taken if necessary-to include pursuit of prosecution.
- It is the responsibility of all adult volunteers to protect the girls money at all times. Any indications of abuse of troop funds or bank account needs to be reported to a council staff person immediately.
Service Community Policies
Service Communities follow all troop account regulations including Finance Report reporting periods. If there is not a bank account, a zero report should be turned in.
The Service Community accounts are to be used for Service Community events that are not hosted as troop money earning events. The funds are to be used to serve the service community as a whole.
Service Community accounts should not have funds in excess of current budgetary needs. This can include camporee deposits, but should not include a “safety net” beyond any budgeted recurring charges (i.e. a storage unit).
Please use additional funds to defray the cost of events to benefit all girls in the service community.
Service Community financial status, including bank balance, must be presented to the group at each meeting to ensure everyone is aware of the availability of funds.
Troop/Group Finance Report Guidelines
Each troop is required to submit a troop finance report annually.
- Finance reports are submitted through the troops’ Volunteer Toolkit by May 31st.
- A copy of the troop’s latest 2 bank statements must be submitted with the finance report.
- Every troop co-leader is responsible for accounting for all troop/group funds.
- The Troop/Group Finance Report should be made available to each parent.
- Retain a copy of all troop financial records – they should be available to girls, parents, Service Community Team and Council staff at any time.
If the co-leader does not submit the troop finance report on or before the Council deadline, the co-leader will have an additional 10 day grace period to submit.
If the finance report is not submitted at the end of the 10 day grace period:
- The troop bank account will be subject to an audit by Girl Scouts of Citrus.
- The troop bank account will be subject to being frozen, to prevent withdrawals until the audit is concluded
- The troop co-leader will be subject to removal from her/his volunteer position.
Establishing a troop account
No matter how much your troop plans on saving or spending, you’ll need a safe place to deposit your troop dues, product sale proceeds, and other funds. If you’ve stepped up to lead an existing troop, you may inherit a checking account, but with a new troop, you’ll want to open a new bank account.
Here are a few helpful tips:
- Be sure to find a bank that has free checking and low fees.
- Designate a “troop treasurer,” that is, one person who is responsible for troop funds and for keeping a daily account of expenditures.
- Ensure your account comes with a debit card that you can use during activities or trips. These transactions are easier to track at the end of the year.
- Be prepared like a Girl Scout, and make sure another troop volunteer has accessible a debit card for the troop account in case the main card is lost.
- Handle a lost troop debit card the same way you would a personal debit card: cancel it immediately.
- Keep troop funds in the bank before an activity or trip, and pay for as many items as possible in advance of your departure.
Guidelines for Opening a Troop Account
A troop bank account should be opened as soon as the troop has started collecting funds, a bank account is required for all product sales, and it makes financial record keeping easier. Petty cash not deposited in troop accounts should be kept to a minimum at all times.
Girl Scout bank accounts in Citrus Council must be opened under the Council’s name and tax ID number by corporate resolution. Due to audit regulations, Citrus Council is the legal co-owner of every account and all troop accounts are accessible for review at all times. We currently recommend BB&T, Fairwinds Credit Union, or Wells Fargo for troop banking.
To open a bank account, the troop should identify the bank they wish to use and secure the name of the name and email of the manager to complete the request form. Girl Scouts of Citrus will produce a letter with the necessary information to complete the account opening process. The form is located on our web-site at https://girlscoutscc.wufoo.com/forms/pmcs6ij1w3v7ke/.
Once you are ready to open the account, it will be important for the account to be opened correctly:
The name of the troop account should be:
o Girl Scouts of Citrus Council, Inc.,
o Troop #
Note: this may require two lines for the troop number to be visible on mailings, checks, etc.
- The primary account address should be the address of the troop leader with a second copy of the bank statement forwarded to GSCC.
- Every account requires two, non-related signers on the account. All bank account signers must complete the Volunteer Financial Agreement, available on the council website.
- Each troop may have only one checking account. Multiple or interest earning accounts are not permitted.
Debit Cards
GSUSA recommends the use of Debit Cards and/or ACH transfers to facilitate future online registration processes for membership and activities through the Council Enterprise System (CES). Debit cards will only be issued to troop bank account signers and should be used for most troop purchases. Credit cards will not be authorized as troops and communities are not permitted to borrow money.
Checks
- All troops should have checks for reimbursements and as a back-up should debit cards be unusable.
- All checks accepted and deposited on behalf of GSC must include name, residence address (no P.O. Boxes) and phone number with area code. Temporary checks and checks lacking this information should never be accepted. If possible, use the reference line to list the troop number and activity (example: Troop 1111/cookies).
- Should you receive a check returned to your troop, you may contact GSC for collections assistance. Contact information is required for collections, funds will be returned to the troop once/if collected.
Any checks returned by our bank as NSF (insufficient funds), account closed, refer to maker, etc. will be immediately forwarded to collections for processing. GSC will not attempt to redeposit bad checks.
Sales Tax Exemptions
Troops and Service Communities are not able to be issued Sales Tax Exempt Certificates for purchases due to audit restrictions. Service Communities and troops that have had a Sales Tax Exemption Certificate must destroy the document.
In an effort to accommodate service communities and troops, purchases through the Girl Scouts of Citrus Shop which are paid for with a troop or service community Girl Scout check or debit card will not be charged sales tax. Items purchased with personal checks or cash do not qualify for sales tax exemption.
If your troop or service community hosts a large event and would like to have the sales tax exempted, please contact the Council Service Center to request assistance.
Disbanding Troops and Unused Troop Funds
When a troop disbands, any unused Girl Scout money left in the account becomes the property of the council. Troop funds are not the property of any individual girl. Before disbanding, ask your girls how they want to pay it forward: they may decide to donate any unused funds to their service unit, to another troop, or to pay for girl activities. Girl activities can include purchasing materials to support another organization through Take Action projects.
- All disbanding troops must complete the Troop Disbanded Report and Checklist.
- Prior to disbanding, the group must decide how to handle any remaining funds.
Per GSUSA guidelines, proceeds received by a troop/group are non-transferable. Girls who leave the troop or leave Girl Scouting, are not entitled to proceeds earned while in the group, when they leave. PROCEEDS DO NOT FOLLOW THE GIRLS.
- The troop bank account must be closed. As when closing a personal account, be sure all checks and other debits have cleared the account before you close it and realize that you may have to close the account in person. Send any remaining funds to the Girl Scouts of Citrus Finance Department, those funds will be donated to Gifts for Girls to be used for future Scouterships.
- Unused funds left in Girl Scout accounts when groups disband becomes the property of the Girl Scouts of Citrus.
- If a troop becomes inactive and is no longer registered, GSC will remove the funds from the bank account and place them in custodial holding for one year. If the troop does not reactivate after that year, those funds will be donated to Gifts for Girls to be used for future Scouterships
Closing the Troop Account
When closing a troop account, be sure all checks and other debits have cleared the account before you close it. Remember, you may have to close the account in person. Turn remaining funds over to a council staff member.
If you have questions about closing down troop accounts, please reach out to Customer Care at: customercare@citrus-gs.org or 407-896-4475
Money-Earning Basics for Troops
Troops flex their financial muscles in two distinct ways:
- The Girl Scout Cookie Program and other sales of Girl Scout–authorized products (such as calendars, magazines, or nuts and candy), organized by your council. All girl members are eligible to participate in two council-sponsored product sale activities each year with volunteer supervision: the cookie program and one other council-authorized product sale. Please remember, volunteers and Girl Scout council staff don’t sell cookies and other products—girls do.
- Group money-earning activities organized by the troop (not by the council) that are planned and carried out by girls (in partnership with volunteers) and that earn money for the group.
Participation Guidance
Girls’ participation in both council-sponsored product sale activities and group money-earning projects is based upon the following:
- Voluntary participation
- Written permission of each girl’s parent or guardian
- An understanding of (and ability to explain clearly to others) why the money is needed
- An understanding that money earning should not exceed what the group needs to support its program activities
- Observance of local ordinances related to involvement of children in money-earning activities as well as health and safety laws
- Vigilance in protecting the personal safety of each girl
- Arrangements for safeguarding the money
Additional Guidelines
Keep these specific guidelines—some of which are required by the Internal Revenue Service—in mind to ensure that sales are conducted with legal and financial integrity.
- All rewards earned by girls through the product sale activities must support Girl Scout program experiences (such as camp, travel, and program events, but not scholarships or financial credits toward outside organizations).
- Rewards are based on sales ranges set by councils and may not be based on a dollar-per-dollar calculation.
- Troops are encouraged to participate in council product sales as their primary money-earning activity; any group money earning shouldn’t compete with the Girl Scout Cookie Program or other council product sales.
- Obtain written approval from your council before a group money-earning event; most councils ask that you submit a request for approval.
- Girl Scouts discourages the use of games of chance. Any activity which could be considered a game of chance (raffles, contests, bingo) must be approved by the local Girl Scout council and be conducted in compliance with all local and state laws.
- Girl Scouts’ Blue Book policy forbids girls from the direct solicitation of cash. Girls can collect partial payment toward the purchase of a package of Girl Scout Cookies and other Girl Scout–authorized products through participation in council-approved product sale donation programs.
- Girl Scouts forbids product demonstration parties where the use of the Girl Scout trademark increases revenue for another business, such as in-home product parties. Any business using the Girl Scout trademark or other Girl Scout intellectual property must seek authorization from GSUSA.
- Group money-earning activities need to be suited to the ages and abilities of the girls and consistent with the principles of the GSLE.
- Money earned is for Girl Scout activities and is not to be retained by individuals. Girls can, however, be awarded incentives and/or may earn credits from their Girl Scout product sales. Funds acquired through group money-earning projects must be reported and accounted for by the group according to council procedures.
Sample Money-Earning Activities
Collections/Drives
- Cell phones for refurbishment
- Used ink cartridges turned in for money
- Christmas tree recycling
Food/Meal Events
- Lunch box auction (prepared lunch or meal auctioned off)
- Themed meals, like a high tea or a build-your-own-taco bar, related to activities girls are planning (For instance, if girls are earning money for travel, they could tie the meal to their destination.)
Service(s)
- Service-a-thon (people sponsor a girl doing service and funds go to support a trip or other activity)
- Babysitting for holiday (New Year’s Eve) or council events
- Raking leaves, weeding, cutting grass, shoveling snow, walking pets
- Cooking class or other specialty class
The Girl Scout Cookie Program and other council-sponsored product sales are designed to unleash the entrepreneurial potential in your girls. From there, your troop may decide to earn additional funds on its own.
Help Your Troop Reach its Financial Goals
We get it—there’s something exciting about opening that first case of Girl Scout cookies. However, before your girls take part in all the cookie program fun, it’s important they have a clear plan and purpose for their product-sale activities. As a volunteer, you have the opportunity to facilitate girl-led financial planning, which may include the following steps for the girls:
- Set goals for money-earning activities. What do girls hope to accomplish through this activity? In addition to earning money, what skills do they hope to build? What leadership opportunities present themselves?
- Create a budget. Use a budget worksheet that includes both expenses (the cost of supplies, admission to events, travel, and so on) and available income (the group’s account balance, projected cookie proceeds, and so on).
- Determine how much the group needs to earn. Subtract expenses from available income to determine how much money your group needs to earn.
- Make a plan. The group can brainstorm and make decisions about its financial plans. Will cookie and other product sales—if approached proactively and energetically—earn enough money to meet the group’s goals? If not, which group money-earning activities might offset the difference? Will more than one group money-earning activity be necessary to achieve the group’s financial goals? In this planning stage, engage the girls through the Girl Scout processes (girl-led, learning by doing, and cooperative learning) and consider the value of any potential activity. Have them weigh feasibility, implementation, and safety factors.
- Write it out. Once the group has decided on its financial plan, describe it in writing. If the plan involves a group money-earning activity, fill out an application for approval from your council and submit it along with the budget worksheet the girls created.
Remember: It’s great for girls to have opportunities, like the Girl Scout Cookie Program, to earn funds that help them fulfill their goals as part of the GSLE. As a volunteer, try to help girls balance the money-earning they do with opportunities to enjoy other activities that have less emphasis on earning and spending money. Take Action projects, for example, may not always require girls to spend a lot of money!
Financial Management and Product Program Abilities by Grade Level
As with other Girl Scout activities, girls build their financial and sales savvy as they get older. Every girl will be different, but here you’ll find some examples of the abilities and opportunities for progression of girls at each grade level.
Working with Sponsors and Other Organizations
Every girl deserves an empowering leadership experience like Girl Scouts and local sponsors can help Councils make that vision a reality. Community organizations, businesses, religious organizations, and individuals may be sponsors and may provide group meeting places, volunteer their time, offer in-kind donations, provide activity materials, or loan equipment. Encourage your girls to celebrate a sponsor’s contribution to the troop by sending thank-you cards, inviting the sponsor to a meeting or ceremony, or working together on a Take Action project.
For information on working with a sponsor, consult your council; they can give you guidance on the availability of sponsors, recruiting guidelines, and any council policies or practices that must be followed. Your council may already have relationships with certain organizations, or may know of some reasons not to collaborate with certain organizations.
Important guidelines when approaching money earning with other organizations
When collaborating with any other organization, keep these additional guidelines in mind:
Avoid fundraising for other organizations: Girl Scouts are not allowed to solicit money on behalf of another organization when identifying ourselves as Girl Scouts (such as wearing a uniform, a sash or vest, official pins, and so on). This includes participating in a walkathon or telethon while in uniform. However, you and your group can support another organization through take-action projects. Girl Scouts as individuals are able to participate in whatever events they choose, as long as they’re not wearing anything that officially identifies them as “Girl Scouts.”
Steer clear of political fundraisers: When in an official Girl Scout capacity or in any way identifying yourselves as Girl Scouts, your group may not participate (directly or indirectly) in any political campaign or work on behalf of or in opposition to a candidate for public office. Letter-writing campaigns are not allowed, nor is participating in a political rally, circulating a petition, or carrying a political banner.
Be respectful when collaborating with religious organizations: Girl Scout groups must respect the opinions and practices of religious partners, but no girl should be required to take part in any religious observance or practice of the sponsoring group.
Avoid selling or endorsing commercial products: “Commercial products” is any product sold at a retail location. Since 1939, girls and volunteers have not been allowed to endorse, provide a testimonial for, or sell such products.
Request for Cash Gifts
Per national Girl Scout policy, no Girl Scout is permitted to ask for gifts of cash from any entity. However, if a leader, parent or adult volunteer has a connection in your community for possible cash gifts, please consult with the Fund Development Department where it will be determined how to work in partnership to secure the gift. Girl Scouts of Citrus Council, Inc.is the only legal entity that can secure and process cash gifts as a condition of our 501(c) (3) status.
Donor Designated Gifts
If an individual donor or business wishes to make a gift of cash to a specific troop/group/community then the individual donor or business must send their donation directly to council with a note including the troop/group/community name that they wish their gift to be directed.
As the registered 501(c)(3) organization in receipt of donated funds and good stewards of all donations made through our organization, it is Girl Scouts of Citrus’s responsibility to ensure that all designated troops/groups/communities are active and in adherence with Council financial requirements.
All active Girl Scouts of Citrus troops are required to have a troop bank account with two (2) unrelated signers on the account. When a donor check stipulates that donations are made to designated troops, checks must be deposited into the troop account. Council will process payment only if the following information is current:
- The bank name, routing and account number, and the names of all signers on the troop account.
- A copy of last month’s bank statement for the troop account must be on file.
- The date of the last troop finance report submission to Girl Scouts of Citrus.
Once the check has been processed, council will remit the donation to the appropriate troop/group/community. Note that council keeps a small fee (percentage of donation) to cover processing costs.
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