The Badge Archive

Disclaimer: Rules and regulations for multi-level troops vary significantly across councils. Leaders should consult their local council to ensure compliance with guidelines related to troop structure, safety ratios, finances, product sales, and any other requirements specific to their area. The information provided in this article serves as a general guide and may need to be adapted to align with your council’s policies.

Here’s a guide for leaders handling level-specific accounting.

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1. Tracking Income by Level

When a troop chooses to manage finances at the level-specific level, it’s essential to record all income, including dues, product sales, and fundraising efforts, separately for each group. Here’s how:

• Dues Collection:
  Collect dues specific to each level based on their planned activities. For example, Daisies might pay a smaller amount to cover simple crafts and outings, while Juniors or Cadettes might contribute more for workshops or trips.
• Product Sales:
  Track how much revenue each level generates from product sales like cookies. For example, if Brownies sell $600 worth of cookies and Juniors sell $1,200, record these figures separately to ensure the funds raised by one level are attributed solely to that group.
• Level-Specific Fundraising:
  If a specific level organizes a fundraising event for a trip or activity, ensure all funds raised are earmarked for that level. Maintaining detailed records is crucial for transparency and accountability.

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2. Managing Expenses by Level

Level-specific accounting also requires meticulous tracking of expenditures. Leaders must allocate costs appropriately and maintain clarity when managing troop finances.

• Level-Specific Activities:
  Expenses for level-specific badge work, trips, or workshops should be logged against the income for that level. For instance, if Juniors host an art workshop, the cost of supplies and venue fees would come from their allocated funds.
• Shared Costs for Joint Activities:
  When the troop engages in joint activities, such as field trips or community projects, costs can be divided proportionally. For example:
  • Allocate shared costs based on the number of participants from each level.
  • Alternatively, have all levels contribute equally to joint activities from their individual budgets. For example, if Juniors plan an event, all expenses are initially charged to the Junior level’s budget. The total cost is then divided by the total number of attendees (including participants from other levels) to calculate a per-scout fee. Scouts from other levels reimburse the Junior level for their share of the cost, ensuring fairness and equal distribution of expenses.
• Safety Compliance Costs:
  Be sure to account for expenses tied to safety regulations, such as additional adults required to meet ratios for younger levels like Daisies. These costs should be allocated to the appropriate level to reflect their specific needs.

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3. Reporting and Transparency

Transparency in financial management is vital for maintaining trust within the troop. Consider these steps:

• Regular Reports:
  Provide level-specific financial summaries to parents and co-leaders. Outline income, expenses, and available balances for each level to keep everyone informed.
• Clear Guidelines:
  Create written policies for how funds will be allocated, spent, and tracked. This ensures clarity and prevents disputes over financial decisions.
• Dedicated Treasurer Role:
  Assign a treasurer to oversee all financial operations. If possible, appoint one person or a team responsible for managing level-specific accounts and tracking expenditures accurately.

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4. Benefits and Challenges of Level-Specific Accounting

Benefits:

• Promotes fairness by ensuring that funds raised by one level are used solely for that level’s needs.
• Provides clarity and control over how money is spent, especially for larger multi-level troops.
• Encourages financial accountability and teaches scouts valuable budgeting skills.

Challenges:

• Requires meticulous record-keeping and additional effort to track finances for each level.
• May lead to complications when covering joint activities or shared troop expenses.

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Conclusion

Level-specific accounting allows multi-level troops to fairly allocate funds, ensuring that each group’s unique needs are met. By tracking income and expenses separately, maintaining transparency, and providing regular updates, leaders can successfully manage finances while fostering trust among scouts and their families. With careful planning and organization, this approach helps multi-level troops thrive financially and function effectively.

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For More Fun Ideas and Plans

for Daisy, Brownie, and Junior Scouts

This is a supportive Facebook community for Daisy, Brownie, and Junior Girl Scout leaders. Whether you’re seeking advice, fresh ideas, or meeting plans, you’re in the right place! Let’s inspire each other, share our experiences, and make every troop meeting a memorable adventure.

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This is a supportive community for Cadette, Senior, and Ambassador Girl Scout leaders. This group offers solutions to keep older scouts engaged in scouting amidst their busy lives. Share strategies, tackle challenges, and exchange ideas for fun, meaningful activities that resonate with teens and build lasting connections.

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• Return to the Daisy Badge List.
• Return to the Brownie Badge List.
• Return to the Junior Badge List.
• Return to the Cadette Badge List.
• Return to the Senior Badge List.
• Return to the Ambassador Badge List.

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See Multi-Level Themes for more resources

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