Table of Contents
Roles & Responsibilities
Owned Outcomes
The Treasurer owns the following outcomes:
Financial records are preserved and kept up to date. Accounts receivable and payable are kept current. The Pack Committee is informed about the current financial health of the Pack and any risks that may exist. The Pack plans its year based on a budget and adheres to that budget throughout the year. Parents understand how the Pack raises and spends its money.
Responsibilities
The treasurer is responsible for ensuring the pack’s finances are sound. Specifically, the treasurer will:
IMPORTANT NOTE: These are copied from a BSA resources and need to be reviewed.
Help the pack committee and Cubmaster establish a sound financial program for the pack with a pack budget plan. Maintain a bank account in the pack’s name and arrange for all transactions to be signed by any two of the following: Cubmaster, pack committee chair, secretary, or treasurer. Approve all budget expenditures. Check all disbursements against budget allowances, and pay bills by check. The pack committee chair should approve bills before payment. Collect dues from den leaders at the pack leaders’ meeting, preferably in sealed den dues envelopes. Open envelopes in the presence of den leaders. Give receipts for these funds, and deposit the money in the bank account. Keep up-to-date financial records. Enter all income and expenditures using an agreed upon system. Credit each Cub Scout with payment of dues. From time to time, compare the records with those of the den leaders to make sure they agree. Give leadership in developing a coordinated recordkeeping system in the pack. Be responsible for thrift training within the pack. Encourage each den leader to explain the pack financial plan to each family so that Cub Scouts will accept responsibility for paying dues and each family will be alert to opportunities for their child to earn dues money and develop habits of thrift. On the request of den leaders, sympathetically counsel with those who do not pay dues, determine the reason, and encourage regular payment. If they are unable to pay, work out a plan with the Cubmaster and pack committee so that the Cub Scout can earn dues. Periodically report on the pack’s financial condition at the monthly pack leaders’ meeting. Make regular monthly reports to the pack committee at the pack leaders’ meeting, and report to the chartered organization as often as desirable on the financial condition of the pack. Provide petty cash needed by leaders. Keep a record of expenditures. Guide the pack in conducting council-approved pack money-earning projects.
Responsibilities
This section will outline what the Treasurer is responsible for actually doing in order to drive the outcomes noted above. “Prior to Meeting” refers to the monthly Pack Committee meeting and that where a person other than the Treasurer is noted as the person responsible for a task or the Treasurer opts to delegate a task to someone (i.e. an assistant Treasurer), it is still the Treasurer that is ultimately responsible for holding that other person accountable for completing the corresponding task.
Monthly Tasks
Annual Tasks
NOTE: Much of this is also outlined in the “Financial” column of the Pack 232 Committee Calendar which outlines the annual responsibilities of the Pack as a whole.
Appendix
Additional Resources
Pack 232 Resources
Pack 232 Venmo Guide
Twin Rivers Council Resources
University of Scouting: Pack Finances & Budgeting (Course #149) 2024 2023 2021 2019
Boy Scouts of America Resources
“Financing the Pack” section of Cub Scout Leader Guide Fiscal Policies and Procedures for BSA Units BSA Unit Money-Earning Application (archive copy)
Other Resources
Troop 75 Scout Subsidy and Scout Account Policies
Change Log
| When | Who | What |
|---|---|---|
| Prior to Meeting | Treasurer | Reconcile Bank Accounts |
| Prior to Meeting | Treasurer | Monthly Financial Reports |
| When | Who | What |
|---|---|---|
| Prior Year Annual Reports | ||
| Upcoming Year Proposed Budget | ||
| September - November | Popcorn Accounting | |
| December | Invoice for Popcorn Donations in Lieu of Sales | |
| Renew TechSoup / Quickbooks Online License? |
| Date | Editor | Change |
|---|---|---|
| 12/08/2023 | Josh McWilliam | Created initial draft |
| 11/24/2024 | Josh McWilliam | Completed initial draft, adding many missing elements. |