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:

Ask your local council if they have preferred banking partners and specific account-opening procedures. Be sure to find a bank that has free checking and low fees.
Designate a “troop treasurer”—that is, one person responsible for troop funds and for keeping a daily account of expenditures.
Ensure your account comes with a debit card you can use during activities or trips. These transactions are easier to track than cash payments at the end of the year.
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 your council’s financial policies and procedures for setting up an account. Most council-sponsored product program activities have specific banking and tracking procedures.

Bank Account Request Form

Troop Banking Guide

Money-Earning Basics for Troops toggle arrow

Troops flex their financial muscles in two distinct ways:

The Girl Scout Cookie Program other Girl Scout product sales (authorized product sales such as calendars, magazines, or nuts and candy) organized by your council. All youth members are eligible to participate in two council-sponsored product program activities each year with volunteer supervision—the Girl Scout Cookie Program and one other council-authorized product program. Please remember, volunteers and Girl Scout council staff don’t sell cookies and other products—Girl Scouts do.

Group money-earning activities organized by the troop (not by the council) that are planned and carried out by Girl Scouts (in partnership with volunteers) and that earn money for the group.

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 Money-Earning 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 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.
Written approval from the council is needed 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 that 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 directly soliciting 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. An exception is to allow Seniors and Ambassadors to solicit funds for their Gold Award projects.
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.

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’re earning money for travel, they could tie the meal to their destination

Services

Service-a-thon (people sponsor a Girl Scout doing service and funds go to support a trip or other activity)
Babysitting for a special event
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 Girl Scouts’ entrepreneurial potential. 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 Scouts build their financial and sales savvy as they grow in Girl Scouting. Each person learns a little differently, but below are some examples of opportunities for Girl Scouts’ progression at each grade level.

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 Girl Scouts 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, 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.

For more information, please send emails to info@gsdsw.org.

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, ask your Girl Scouts how they want to pay it forward. They may decide to pay for Girl Scout activities or to donate any unused funds to their service unit or to another troop. Activities can also include purchasing materials to support another organization through Take Action projects.

Closing the Troop Account toggle arrow

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.

Make sure to follow specific banking procedures and instructions regarding the start, change, and closing of a Girl Scout bank account available in our GSDSW Troop Banking Guide.

GSDSW Troop Money Basics toggle arrow

WHY Do Troops/Service Units Need Money?

So girls can learn decision-making.
So troops can support themselves and their activities.
So girls can learn healthy and fun financial literacy.

WHAT Can Troops/Service Units Do With Their Money?

Troops can do so many things—let the girls decide! Below are only some examples of how troops/service units can spend their funds.

PROGRAMS like Journeys
RECOGNITIONS like badges
EVENTS, PROGRAMS, and ACTIVITIES
MEMBERSHIPS
TRIPS
RESIDENT CAMP
TRAININGS
TAKE ACTION PROJECTS

* To ensure that the girls enjoy an optimal Girl Scout Leadership Experience, money should be spent within the Girl Scout membership year. *

HOW Do Troops/Service Units Earn Money?

Council-Sponsored Product Programs like the Girl Scout Cookie Program & Fall Product Program

Troop Dues (optional). Always consider the financial situations of the girls/families and the purpose for collecting troop dues. If a troop chooses to collect dues from girls/families, the following must be followed:

Inform girls/families why troop dues will be collected and how they will be used. (Example: We are asking each girl/family to contribute $5 per month to the troop, for the next six months, to purchase troop meeting snacks.)
Receipts, from the troop, must be provided to the girl/family each time dues are contributed to the troop. This is to ensure that there is a paper trail and proper accounting of troop funds.
Troop dues collected at each meeting must be documented in the troop ledger and deposited in the troop bank account accordingly.
Girls are NEVER penalized for not paying dues. We never know the situation of each family. There may be other in-kind contributions that they may contribute to the troop, such as the snacks themselves, craft supplies, etc.

Money-Earning Activities. These are additional fundraisers. In order for troops/service units to hold a fundraiser of their own, read below and get permission from council first.

Troops/service units must participate in both council-sponsored product programs first.
Troops/service units can NOT endorse commercial products (i.e., selling another company’s chocolate bars or water bottles, etc.)
Troops/service units MUST receive permission from council before a fundraiser by turning in Money Earning & Fundraising Guidelines to info@gsdsw.org ATTN: Fund Development.

Troop-Funded Activities and Trips

To be considered an official troop event funded with troop funds, at least 50% of the girls registered in the troop must participate in the activity, event, or trip. This ensures troop funds are used for opportunities that benefit the troop as a whole and provide meaningful experiences for the majority of registered girls.

* Troop funds are intended to benefit the girls, not adults. *

* Money belongs to the troop/service unit, not individual girls. *

* Make sure to be transparent and communicate troop/service unit finances with members of the troop/service unit. *

GSDSW Troop Split and Troop Funds toggle arrow

When a troop splits (50% or more girls move to a new troop), any Girl Scout money in the account is to be divided by the number of girls in the original troop. That amount is then multiplied by the number of girls leaving the original troop, and a cashier’s check or money order is issued to the new troop for that amount. (Note: a troop split is more than one girl)

Note: Troop splits and/or girls moving from one troop to another may not take place during product programs.

GSDSW Changing Your Troop Bank Account toggle arrow

For more details on banking procedures regarding the start, change, and closing of a Girl Scout troop/service unit bank account, view our GSDSW Troop Banking Guide.

To OPEN, MAKE CHANGES, or CLOSE a troop/service unit bank account, use the Bank Account Request Form.

GSDSW Troop/Service Unit Financial Reports toggle arrow

Troops/service units MUST submit an annual year-end financial report to council by June 30th each year.

Your team at Girl Scouts of the Desert Southwest is here to help you through this process. If you have questions or would like to schedule time to go over or train any of these steps, please do not hesitate to contact us at info@gsdsw.org.

Document from the beginning

ALL troop/service unit expenditures and revenue MUST be documented and reported.
You must keep all receipts for anything bought with troop/service unit money and document it on the Troop / Service Unit Financial Ledger.
Monthly bank statements must be sent to an Authorized Signer’s address listed on the Bank Account Request Form.
Once monthly bank statements are received, they must be reviewed and given to the person with the troop/service unit checkbook or troop/service unit debit card to reconcile and verify purchases with receipts.

What do I turn in?

Annual Troop/Service Unit Financial Report
Troop / Service Unit Financial Ledger
ALL bank statements for the year
ALL receipts for anything bought with troop/service unit money
Troop dues deposits (if applicable)
Any and ALL troop/service unit fund transactions

ALL DOCUMENTS MUST BE LEGIBLE AND COMPLETE

Per GSDSW Volunteer Policy Manual, copies of all financial records must be retained by troop/service unit for three years.

How do I turn in financials to council?

Financial Report MUST be submitted to council via Volunteer Toolkit (VTK). Contact us at info@gsdsw.org if unable to submit via VTK.
There is a limit of 25MB total for all documents submitted via VTK.
If the limit is reached, you may submit additional documents to info@gsdsw.org with a clear subject line such as “Troop 12345 Receipts”.
TIP: Use a scanning app that reduces the size instead of using one photo per receipt.
ALL DOCUMENTS MUST BE LEGIBLE AND COMPLETE
Troop leadership is responsible for keeping legible copies of all troop/service unit financial records for three years.

What happens if it NOT turned in to council?

Troops whose Financial Reports have NOT been submitted to council by June 30th are not in good standing. A troop not in good standing may not participate in council programs, including Fall Product and Cookie Programs.

Failure to submit the required financial report will result in a financial audit and possible release from the volunteer position with council.

* Troop funds are intended to benefit the girls, not adults. *

* Money belongs to the troop/service unit, not individual girls. *

* Make sure to be transparent and communicate troop/service unit finances with members of the troop/service unit. *

© Copyright 2009–2026 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.