Troop Finances

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 Girl Scouts 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 as a whole and must be used for the purposes of Girl Scouting. Funds are administered through the troop and do not belong to individuals.

Establishing a Troop Account toggle arrow

You’ll need a safe place to deposit your troop dues, product program proceeds, and other funds. If you’re a new leader of 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 you can take to the bank:

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 than cash payments.
Be prepared and make sure another troop volunteer has 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.

Follow GSEP's financial policies and procedures for opening a new troop bank account, which is outlined in 2024-2026 Volunteer Essentials. Click here to submit ACH Authorizaton Form to GSEP.

Disbanding Troops and Unused Troop Funds toggle arrow

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 member. Before disbanding, the troop should plan to use any remaining troop funds. They may decide to plan a troop trip/activity or to donate any unused funds to their service unit, another troop or a charitable organization. They could also purchase materials to support another organization through Take Action projects. Any supplies purchased with troop funds should be given to the service unit or another troop.

The service unit will work with the members of the troop to determine if girls will be continuing in other troops.

Closing the Troop Account toggle arrow

When a troop disbands, the bank account must be closed. The final Troop Financial Report must be submitted to the Service Unit Treasurer with a final bank statement showing the account is closed and has a $0.00 balance. You may have to close the account in person. Money earned by the troop is never the property of an individual girl or adult. Disbanded troop funds that do not follow girls continuing in Girl Scouts, get donated or become the property of the Council.

Existence, Account or Status of Troop Bank Account Unknown toggle arrow

If a troop leader has moved, leaving incomplete records, incomplete accounting of funds, and no access to the troop bank account, and the Service Unit Manager has exhausted all means at her disposal to determine the status of the account, she should consult directly with the Community Engagement Specialist who will contact GSEP Finance department for a resolution.

Misappropriation of Troop Funds toggle arrow

If it is suspected that there has been misappropriation of funds, the following steps should be taken:

Service Unit Manager (SUM) or Service Unit Treasurer (SUT) contacts the troop leader to ask for a detailed explanation.
SUM or SUT performs an audit to see if it is a simple miscommunication and if records appear to be within reasonable practice. (This step must be completed within 1 week.)
If there remains a suspicion of funds misuse, the Service Unit Team must request an audit from their Community Engagement Specialist in writing within 48 hours and should remove the troop leaders in question from the bank account. The account should also be frozen, if possible, so that no transactions occur until the audit is completed. The CES will review the request with the Director of Community Engagement and determine if an audit is necessary, and if so, report it to GSEP’s Accounts Receivable (AR).
AR will look into the troop’s current and past financial information to determine if there are incidents of unpaid balances, history of NSF checks, Financial Aid grants, and Product Program histories.
The SUM or SUT will contact the bank to obtain copies of the troop’s checking account statements. The SUM or SUT collects and documents information including all financial records and parent concerns.
If the Director of Community Engagement and AR determine that an investigation is warranted, the director will inform the Chief Financial Officer (CFO) that an investigation is pending.
AR will record the incident to keep track of its progress.
AR will work with the SU representative to secure date, time, and location of audit. (The audit should be concluded within 45 days.)
AR will send a letter to the troop leader announcing that an audit will be conducted of the troop’s financial records. The letter will announce a date and time for a meeting between the auditors and SU representative. The letter will instruct the leader to bring any materials that need to be reviewed, such as:

1)      Checking account statements
2)      Check register
3)      Receipts for purchases
4)      Records for financial aid, dues, etc.
5)      Records for other troop money earners
6)      Previous year’s Troop Financial Report if applicable
7)      Troop Financial Worksheet
8)      Troop Roster

If the leader is not responsive to the letter and has not responded to phone calls or emails by the requested date, the auditing team will review all material made available by the Director of Community Engagement, SUM, and SUT.
The audit team will examine all records and complete the Audit Checklist. The audited material will be grouped together and turned in to AR. If no balance is due, the document will be filed in AR and retained for seven years. AR will update the status of audit as “settled/no balance due.” If the auditing team determines that a balance is due and the leader is cooperative, AR will contact the troop leader to arrange for payment. If a payment plan is offered, a signed note will be required, including a processing fee. AR will also alert the CES team (with a cc to the Director of Community Engagement) to flag the leader in the Membership database, thereby showing that h/she may not hold a volunteer position and the collection process begins.

*Note: Please be advised that in the event of misappropriation or misuse of troop funds, a police complaint or criminal prosecution can result.

Guidelines for Collection of Troop Parent Debt toggle arrow

A troop can download a T-5 Parent Delinquency Form and Instructions and submit it when a parent neglects to pay a troop for monies owed from the Cookie or fall product programs. To find the form, go to the Forms page of our website and search “T-5.” After submitting the form, the balance that the parent owes to the troop will then be owed to GSEP. GSEP will credit the troop for the balance (up to $250.00) and initiate collections with the parent. The leader or Troop Cookie Manager (TCM) should take special care to ensure that no troop accumulates a balance over $250.00. GSEP will not reimburse parent debt over this balance.

Before submitting a T-5

A troop leader, treasurer, TCM, or TNAR can submit a T-5 for parent debt. Before turning a parent over to collection, please ensure both of the following points:

The parent has signed a permission form where s/he acknowledges financial responsibility for the product or funds that they receive for this program. For the Cookie Program, this is the G-1 permission form.
An adult member of the troop has made the parent aware of the balance and has made several attempts to collect the balance with reasonable opportunities to pay. Please ensure that you have documented each attempt of communication, whether you keep a phone log, save text messages, or copy letters mailed to the parent.

Troop Financial Report Guidelines toggle arrow

The Troop Financial Report summarizes a troop's annual finances. A copy of the May troop bank statement is filed annually with this report. Copies of receipts for troop expenses should be kept with the troop files and be marked with the name of the applicable activity or use of materials.

Each troop must have a bank account signer listed as an active Troop Treasurer on the troop roster. That volunteer will receive communications from Adobe Enterprise Sign (no Adobe account needed) with an attached Troop Financial Report and submission instructions.

Line item explanations:

Troop Dues Collected - Report actual amount collected.
Product Sale Profit - Report actual money the troop earned after all bills were paid.
Other Money-earning Profits - This does NOT include product sales. On a separate piece of paper, list each money-earning project and the amount of profit received during the report period. Add the total received from ALL money-earning projects and record that total.
Donations - Any cash or gift certificates received by the troop. This includes “tips/donations” received during product sales as they are not included in the profit totals. It also includes monetary donations received from sponsors. NOTE: In-kind donations cannot be shown as monetary donations.
Equipment - Any permanent items that were added to the troop inventory such as books, camping equipment, flags, etc.
Program Supplies - Expendable items such as craft supplies, copies, postage, etc.
Overnight Camping - Actual cost of cook-out or camp food, site fees, rental fees
Trips - Cost incurred to participate – gas, tolls, admission fees, event participation fees, program fees, food/snacks consumed on trip or at event.
Money-earning Costs - Expenses incurred for the event—posters, markers, site rental, advertising.

Pennsylvania Sales Tax Exemption toggle arrow

As a Pennsylvania non-profit organization, GSEP is exempt from paying Pennsylvania state sales tax. The Council tax exemption number is 75-039-824 and may be used for troop purchases only. A PA Exemption Certificate is available on the Forms page of our website.

Money-Earning Basics for Troops toggle arrow

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. While participation in both Fall Product and Cookie Program sales is voluntary for girls, troops are required to participate in GSEP's Cookie Program in order to request additional troop/group money earning activities. These requests are only permitted for troops who have participated in the Cookie Program and must be preapproved by your local Service Unit Manager via this form. Additional troop/group money earning activities are not permitted during the Fall Product and Cookie Program dates.

Participation Guidance toggle arrow

Girl Scout participation in both council-sponsored product program activities and group money-earning projects is based on the following:

Voluntary participation.
Permission of each member’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 member.
Arrangements for safeguarding the money.

Additional Guidelines toggle arrow

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 Girl Scouts through the product program 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 programs as their primary money-earning activity; any group money earning shouldn’t compete with the Girl Scout Cookie Program or other council product programs.
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 of Basic Documents policy forbids Girl Scouts from the direct solicitation of cash. Girl Scouts 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 program 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 participants and be consistent with the principles of the Girl Scout Leadership Experience.
Money earned is for Girl Scout activities and is not to be retained by individuals. Girl Scouts can, however, be awarded incentives and/or may earn credits from their Girl Scout product programs. Funds acquired through group money-earning projects must be reported and accounted for by the group according to council procedures.
Raising money in times of national or international emergency. Per Girl Scouts Blue Book of Basic Documents policy, the National CEO in consultation with the National Board Chair may give permission to raise money in times of a major national or international emergency with prior written notice to the National Board. Councils will be notified of this action in writing and troops should consult with their council for appropriate guidelines. Councils may designate an outside organization to receive donations.

Sample Money-Earning Activities toggle arrow

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 Girl Scouts are planning; for instance, if they are earning money for travel, they could tie the meal to their destination

Service(s)

Service-a-thon (people sponsor a Girl Scout 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 programs are designed to unleash the entrepreneurial potential in Girl Scouts. From there, your troop may decide to earn additional funds on its own.

Help Your Troop Reach Its Financial Goals toggle arrow

As a volunteer, you have the opportunity to facilitate girl-led financial planning, which may include the following steps for your troop:

Set goals for money-earning activities. What does the group 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 programs—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 them 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 your troop created.

Remember: It’s great for Girl Scouts to have opportunities like the Girl Scout Cookie Program to earn funds that help them fulfill their goals. As a volunteer, try to help them 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 them to spend a lot of money!

Financial Management and Product Program Abilities by Grade Level toggle arrow

Girl Scout Daisies

The group volunteer handles money, keeps financial records, and does all group budgeting.
Parents/caregivers may decide they will contribute to the cost of activities.
Daisies can participate in Girl Scout Cookie Program activities and other council-sponsored product programs.
Daisies are always paired with a volunteer when selling anything. They do the asking and deliver the product, but volunteers handle the money and keep them safe.
Daisies should be given the opportunity to practice identifying money and counting back change with an adult during each transaction.

Girl Scout Brownies

The group volunteer handles money, keeps financial records, and shares some of the group budgeting responsibilities.
Brownies discuss the cost of activities (supplies, fees, transportation, rentals, and so on) with guidance from their volunteer(s).
Brownies set goals for and participate in council-sponsored product programs.
Brownies may decide to pay dues to contribute to the cost of activities.

Girl Scout Juniors

The group volunteer retains overall responsibility for long-term budgeting and record keeping but shares or delegates all other financial responsibilities.
Juniors set goals for and participate in council-sponsored product programs.
Juniors decide on group dues, if any. Dues are collected by them and recorded by a group treasurer selected by the troop.
Juniors budget for the short-term needs of the group based on their plans and income from the group dues.
Juniors budget for more long-term activities, such as overnight trips, group camping, and special events.
Juniors budget for Take Action projects including the Girl Scout Bronze Award if they are pursuing it.

Girl Scout Cadettes, Seniors, and Ambassadors

Cadettes, Seniors, and Ambassadors estimate costs based on plans.
They determine the amount of group dues, if any, and the scope of money-earning projects.
Set goals for and participate in council-sponsored product programs.
Carry out budgeting, planning, and group money-earning programs.
Budget for extended travel, Take Action projects, and leadership projects including the Girl Scout Silver or Girl Scout Gold Awards, if they are pursuing them.
May be involved in seeking donations for Take Action projects with council approval.
Keep their own financial records and give reports to parents and group volunteers.

Working with Sponsors and Other Organizations toggle arrow

Local sponsors can help councils power innovative programs for Girl Scouts. 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.

Donations to Troops/Groups
Girl Scouts Eastern Pennsylvania upholds the GSUSA fundraising and donations policy in the Blue Book of Basic Documents

Troops, groups, or service units are NOT permitted to actively solicit charitable donations specifically for their troop or service unit. The following is stated in the Blue Book:

“Adult members in their Girl Scout capacities may not solicit financial contributions for purposes other than Girl Scouting. Adults may engage in combined fundraising efforts authorized by the Girl Scout council and in which the local council is a beneficiary.”

What this means: If adult Girl Scout members get council approval to fundraise, all monies must go to Girl Scouts Eastern Pennsylvania not a troop/service unit/group.

Girl members may not engage in any direct solicitation for money except for Girl Scout Seniors and Ambassadors, who may solicit philanthropic donations to their councils of cash or in-kind goods for Girl Scout Gold Award projects, provided they have secured prior written permission from their council's chief executive officer, chief development officer, or their designee.

Exception: Troops and service units are permitted to accept unsolicited donations.

You may accept donations below $250 and deposit them into your troop/group account; a thank-you note is encouraged when possible.
Donations of $250 or more must be sent directly to the Girl Scouts of Eastern Pennsylvania corporate office for proper processing and acknowledgment required by the IRS.
For donors to claim a tax deduction for gifts of $250 or more, they must receive a written acknowledgment from the organization. Troops/groups cannot provide a tax letter. The letter must be from Girl Scouts of Eastern Pennsylvania.
Any checks should be made payable to Girl Scouts of Eastern Pennsylvania with the troop/group # in the memo so they can be processed and redistributed.

For information on working with a sponsor, consult your council, which 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.

Avoid Fundraising for Other Organizations
Girl Scouts are not allowed to solicit money on behalf of another organization when identifying themselves as Girl Scouts by 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
A commercial product 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.

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 themselves as Girl Scouts by 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 are 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 one should be required to take part in any religious observance or practice of the sponsoring group.

Avoid selling or endorsing commercial products. A commercial product is any product sold at a retail location. Since 1939, Girl Scouts and volunteers have not been allowed to endorse, provide a testimonial for, or sell such products.

© Copyright 2009–2024 Girl Scouts of the United States of America.  All rights reserved. All information and material contained in Girl Scouts’ Volunteer Essentials guide (“Material”) is provided by Girl Scouts of the United States of America (GSUSA) and is intended to be educational material solely to be used by Girl Scout volunteers and council staff. Reproduction, distribution, compiling, or creating derivative works of any portion of the Material or any use other than noncommercial uses as permitted by copyright law is prohibited, unless explicit, prior authorization by GSUSA in writing was granted. GSUSA reserves its exclusive right in its sole discretion to alter, limit, or discontinue the Material at any time without notice.