The Troop Executive Committee establishes the Troop 111 accounting policies. Troop 111 only rarely receives any external financing, with the exception of St. Agnes Church’s considerable contribution of physical plant for many activities and the many contributions from the non-family volunteer Scouters (e.g., Scoutmaster and Assistant Scoutmasters). Thus, almost all costs of operating the Troop program are borne by the Scouts and their families. Costs include equipment such as tents, tarps, lanterns, and Troop vans, as well as registration fees, administrative costs, merit badges, gas, food, admission/housing costs, etc. To meet the costs of the Troop program, there are three sources of income: fundraising events, Troop registration fees, and charges for outings (hikes, trips, campouts, including the Troop van fees) and summer camps and High Adventure treks. Because the resources are limited and the costs of the Troop program are borne primarily by the Scouts and their families, the Troop makes every effort to operate in an economical fashion and to avoid unnecessary expenses.

II. PHILOSOPHY

The Troop is a volunteer organization, dependent on large contributions of adult time and energy. We should husband our adult resources wisely, spending most of our energy on working with the boys, particularly since the Troop has grown so large. Therefore, our accounting policies should be:

Honest/accurate to protect the Troop’s and its members’ financial resources
Equitable to promote Troop loyalty/togetherness and avoid grousing
Simple to use adult time/energy in the best possible way

The accounting policies are carried out by the Troop Accountant (who manages the overall system of family accounts), the Troop Treasurer (who maintains the checking and banking accounts), and the Troop Trip Bookkeeper (who determines the cost of trips or events to be charged to participants). The Troop Executive Committee sets policy and resolves any disputes over expenses or accounting.

III. FUNDRAISING

Each year the Troop sponsors a Poinsettia Sale in early December. The proceeds are used to buy Troop equipment. At least every other year, the Troop runs a Garage Sale in June, where the net proceeds are split between the Troop and the family who donated the sale items. Any unsold items are donated to charity, if possible. From time to time there are other special fundraising activities.

IV. REGISTRATION

Once a year, each returning or new Scout must be registered with the National Capital Area Council of Boy Scouts of America. Troop 111 collects annual Troop dues in September for each Scout. The amount of dues is set each year by the Executive Committee. The Troop dues cover the national/local BSA registration fee and insurance and the cost of a subscription to an appropriate magazine (Boys’ Life for the younger Scouts, Outside for the senior Scouts), as well as provide the Troop with the funds needed to purchase equipment and to cover general and administrative expenses, such as badges/awards, copying, printing, and the like. The Troop annual dues are not used for weekend outings, summer camp registration fees/expenses, or High Adventure treks.

If the Troop dues are not paid by the fourth meeting (approximately the end of September), the family will be notified that the Scout may not participate in Troop meetings or activities until the balance is paid. Scholarship assistance or payment plans are available upon request and explanation of need to the Troop Committee Chair.

V. GENERAL AND ADMINISTRATIVE EXPENSES

There are miscellaneous expenses incurred in support of the Troop program, such as printing, paper, copying, postage, office supplies, equipment, and the like. Reasonable expenses for routine items are reimbursed upon submission of a receipt. Larger item purchases, such as equipment, bulk supplies, or items of significant cost, must be authorized in advance by the Troop Committee Chair. In fairness to all Troop families, the cost of items purchased should always be frugal and economical. Unnecessary expenses, such as premium products or higher-cost options, are to be avoided and may not be fully reimbursed.

VI. TRANSPORTATION--VAN FEE

Troop 111 is fortunate to have the use of vans for transport of Scouts and gear. In order to provide funding for purchase, maintenance, insurance, licensing, etc., of these vans, the Troop assesses each participant in any event for which the Troop uses the vans a "van fee" of $5 for trips less than 100 miles total, $10 for trips over 100 miles total, and up to $25 for more lengthy High Adventure trips such as Canada or Killington, etc. This means that even those adults who drive their own vehicles, carrying Scouts, gear, other adults, or themselves, will be charged the van fee. This is in keeping with the Troop philosophy that all cost elements of an event must be accounted for to keep accurate records and allocate costs equitably. Of course, adults driving their own vehicles will still have the option to submit receipts for their gas expenses. (Also see Section VII.B.2, Van/Gas Expenses.)

VII. OUTINGS AND SUMMER CAMP/HIGH ADVENTURE TRIPS

Throughout the year, the Troop goes on a number of outings, usually about one per month. Attendance is variable, and obviously costs are variable depending on the trip length, destination, and activities (high cost example: skiing, low cost example: hiking/camping). Participants, including all adults, pay the costs of such outings or trips. Certain other low-cost events, such as service projects, are treated differently. Any costs for such events, usually nominal, are paid by the Troop as general and administrative costs. The following explains Troop accounting policies for outings/trips.

A. General Information about Trip Expenses

When a Scout attends a Troop event such as a campout or ski trip, there is a cost for food, shelter, and other expenses. Accordingly, the Troop permission slip (filled out by a parent to register a Scout for activities other than meetings at St. Agnes) includes an estimate of the cost of the upcoming event. Parents pay that amount when the permission slip is turned in. Everyone is required to pay the estimated amount for each trip (there is no longer payment by “Troop credit”). After the trip, expenses are tallied and allocated to the Scouts and adults who attended.

A summary sheet is then prepared by the Troop Trip Bookkeeper that shows all expenses for the trip or event and any payments by individual attendees that trip. These summary sheets are available for review by the parent of any registered Scout upon request to the Troop Accountant or Troop Treasurer. All reported purchases made for the Troop (groceries, for example) are treated as payments by that individual (credits), and these expenses are included in the total trip costs and are allocated to all who went on the trip. A positive number means that the total amount paid by the family toward this trip exceeds the cost allocated, and a negative amount means that the cost exceeds the amount paid in. The net amount is then subtracted from or added to the running total balance in the family account.

All Scout families should note that receipts for expenses incurred for any Troop activity must be submitted to the Troop no later than the third Monday after the event. A receipt box is placed on the front table at each Troop meeting. Receipts should be marked with the family name and the reason for the expense and left in the box. Receipts for trips or events will go to the Trip Bookkeeper (explained below); receipts for general or administrative expenses or Troop activities not connected with a trip will go to the Troop Accountant. Please note that the Trip Bookkeeper and Troop Accountant carry out the policy adopted by the Troop Executive Committee—in the event of any disputes over expenses or accounting, the decision of the Troop Executive Committee is final.

B. Expense Allocation Policy

In general, the charges for a trip are allocated on a per person basis to all of the Scouts and adults who go on a trip (and in some cases, also to Scouts/adults who signed up but failed to attend--please see below under “No Shows”). Note that the Troop does not subsidize adults, even the Scoutmasters; all participants share equally in the costs of each event. However, there are some events where expense allocation is based on how and when participants actually participated in an event. Please see below for further information:

1. Day and Weekend Trips (other than ski trips)

All trip costs are averaged across all participants for day and weekend activities with estimated costs below $75 per person. This includes planning costs (telephone/mail, reservation deposits, etc.), van fees, gas and related car expenses, food, admissions, housing, photos, supplies (bait, ice, ammunition and targets, batteries for cave helmets, etc.), and any other costs specific to the event. Please note: for these activities there will be no credits/refunds or separate cost allocations for late arrivals, early departures, missed meals, etc. “Participants” here means adults and Scouts who go on and participate in the trip, as opposed to parents who may just drive participants to or from a trip or event. The latter are not charged for the trip or event.

2. Van/Gas Expenses

In order to avoid complicated allocations of van/gas expenses based on who drove/rode on particular trips, the Troop reimburses families driving their own vehicles for the cost of gas used on the trip. Each trip participant is charged the van fee on the trip, which is appropriate since all benefit from the Troop vans, but reimbursement of gas costs avoids penalizing drivers. (Please note under General Information above that all gas/trip receipts must be submitted no later than the third Monday after an event.) Important—sometimes parents drive to or from a trip but do not participate in the trip; sometimes parents bring a Scout late or pick him up early for family convenience. Here is a guide to when gas expenses are reimbursed and when they are not, and when trip expenses are charged or not:
• Parents who support the trip by driving Scouts and adults (other than just their sons), but who do not participate in the trip are reimbursed their gas costs and are not charged for the trip/van fee.
• Parents who participate in any portion of the trip and drive for any portion of the trip are reimbursed their gas costs and are charged for the trip/van fee (but see below re partial charges for ski trips/summer camp/high adventure treks).
• Parents that make a late run to a trip for Scouts that could not otherwise participate (such as after a Friday band performance, or Saturday SAT exam), are reimbursed their gas costs and either are or are not charged for the trip/van fee, depending on whether they stay to participate in the trip or event.
• Parents who bring their son out late or pick their son up early for their convenience, and who do not transport other trip participants, are not reimbursed their gas costs and are not charged for the trip/van fee.

3. Ski Trips/Summer Camp/High Adventure treks

Longer trips and more expensive trips, such as summer camp or ski trips, require some adjustments in the standard accounting policy outlined above. On ski trips and some other high-cost events, there may be significant differences in the prices of ancillary expenses (skiing/not skiing, own skis/rent skis, spend 1/2 week at summer camp instead of the whole week, for example). The Troop defines “significant difference” as more than an estimated 25% difference from the highest price to the lowest price as determined by the Troop Trip Bookkeeper. In these cases, the following approach is used: All common costs will be averaged on a per person basis as explained above, but significant disparate costs will be allocated to individuals as appropriate. This will allow adults to support the Troop by attending part of a long trip, for example, without being penalized financially. It will also allow adults to drive or supervise ski trips for the Troop (by serving as the designated first aider or lodge chaperone) even if they do not ski, without being penalized.

Summer camp and High Adventure trips will normally require a non-refundable deposit and may have an installment payment schedule. Participants must meet the payment schedule to be eligible to attend. If a participant drops out, he/she will forfeit the amounts paid; no amounts will be refunded in the event of cancellation unless a substitute is found or expenses are not incurred and other participants are not adversely affected.

4. No-Shows/Last-Minute Changes

Occasionally a Scout or adult will sign up for an event but cancel (or simply not appear) at the last minute. In some cases, this can deprive another Scout of the opportunity to go on a trip. Often the Troop has already incurred expenses on behalf of this Scout (or will incur higher expenses by his absence--for example, losing group rates for an event). When this occurs, the Scout or adult may be charged up to the full cost of the event, even though he did not actually attend. Where costs can be avoided and other participants would not be penalized, the Trip Bookkeeper will credit as much of the trip fee as possible, provided the Scout has a valid excuse (illness, family emergency, etc.). All Scouts are encouraged to attend events frequently but also to make sure of their plans before signing up, even for events with long lead times.

5. Trip Bookkeeper

After the Troop calendar is set each year with Scout and adult input, trips are generally planned by the Camping/Trip Coordinator with the help of Scouts working toward Life Practical (LP) skills. On each trip either the LP Scout or an adult participant takes charge of collecting receipts for expenses incurred, recording the payments made during the trip, and noting who attended/drove/etc. These records are turned over to the Trip Bookkeeper who will prepare the trip accounting and submit the accounting to the Troop Accountant and Troop Treasurer for review and inclusion in the family accounts. The Trip Bookkeeper should provide the accounting for a trip to the Troop Accountant and Troop Treasurer within four weeks. The LP Scout may also separately prepare a trip accounting as part of the Life Practical skills work, but the Trip Bookkeeper accounting will be used for purposes of Troop family accounts.

VIII. FAMILY ACCOUNTS

The Troop Accountant will maintain a running account for each family with a member registered with BSA. The account will reflect all payments made by the family and all charges for Scouts and family members for events, activities, and the like. In order to keep the family accounts reasonably current, all expenses should be turned in promptly after they are incurred. Absent special circumstances, general expenses and expenses that are in conjunction with an outing or trip should be turned in for inclusion in Troop accounts not later than the third Monday after the trip/event.

Troop accounts are reviewed by the Troop Executive Committee at its meetings. The Troop will provide the most recent statement of a family’s account upon request to the Troop Accountant at any time. Normally the Troop will provide written statements to all Troop families at the Fall (December) and Spring (May) Courts of Honor. At such time is a family has a credit amount (is owed by the Troop) in their account in excess of $100, the amount in excess of $50 will be paid out to the family. When a family has a negative balance (owes the Troop), the family will be requested to pay the full balance owed immediately. If the amount is not paid within two weeks of the request, the family will be notified that the Scout may not participate in Troop meetings or activities until the balance is paid. If the family disputes the amount owed, the Troop Accountant and Troop Treasurer will review the disputed amounts and recommend a resolution to the Executive Committee; the Scout may participate in Troop meetings and activities until the Executive Committee acts on the recommendation.

IX. CONCLUSION

As noted in Section II. Philosophy above, trip accounting should be completely accurate, and cost allocation should always seek to balance equity and simplicity so that it is manageable in a Troop this size. Basic equity of opportunity exists within the Troop, and while boys/families may choose from a variety of activities throughout each year, many Troop expenditures are made which simply benefit all Scouts. In this sense, Scouting is a bargain for all of us. And we are all in this together, so Scouts and parents are cautioned against "hair-splitting" on expenses. If one meal or night's lodging is missed by one Scout on one trip, we should recognize that this will probably happen to all of us at one event or another, sooner or later. Therefore, the Troop encourages everyone to accept that small disparities that might occur from time to time will even out over a Scout's/family's career in Troop 111.

2008 Edition