Activity Lifecycle

Here is how a troop activity, such as a camp-out, is executed:

1. The PLC, in conjunction with the Scoutmaster, identifies an upcoming activity and schedules it.
2. The Activities Coordinator prepares and distributes an activity sign-up form that includes all pertinent information, including any costs and deadlines.
3. Participating scouts return their sign-up forms, including payment.
4. The Treasurer creates a liability account for the activity and records the payments of all participating scouts, whether those payments are direct (cash/check) or from scout accounts.
5. Records of any activity expenses, including camp site fees and grocery store charges, are given to the Treasurer for recording.
6. Upon completion of the event, the Scoutmaster or an assistant records the event in Troopmaster and transmits an activity report to the Treasurer.
7. The Treasurer compares the activity report to the activity account to make sure that all participating scouts are paid up for the event. Any discrepancies should be clarified by the Scoutmaster. In general, unpaid scouts will have their personal accounts debited to cover the deficit. Scouts who paid in advance but then dropped out before the sign-up deadline may have their accounts credited. Paid-up scouts who dropped out after the deadline forfeit do not get their payments back.
8. Once all activity transactions are recorded, any remaining surplus or deficit is charged against the appropriate expense category, such as Camping Expenses, thereby bringing the activity account balance to zero.
9. The activity account is then retired.

Conducting a Financial Audit

Here are recommended steps for auditing the troop's financial records:

1. Check hidden accounts (View > Filter By ... > Other > Show hidden accounts). The only hidden account that may have a non-zero balance is Opening Balances. All others should be zero, including Imbalance, Orphan, and Retired Accounts.
2. Verify that all bank accounts (checking, savings, council) are reconciled to a recent statement.
3. Verify that troop activities are recorded correctly and that member accounts are being charged accordingly.
4. Verify that popcorn earnings are being credited correctly to member accounts. Member proceeds should be exactly 30 percent of sales. Bonuses go to the troop.
5. Verify that collected dues are being deposited and recorded correctly.
6. Verify that member support payments are credited properly.
7. Verify that the Transfer account has a zero balance. It exists solely as a bookkeeping convenience and should have no standing balance.

It is not necessary to examine every individual record. Spot checks of things like troop activities and popcorn earnings should be sufficient.

Member Support and Rechartering

1. Prior to the September committee meeting, the Treasurer drafts and distributes to the committee a budget for the following calendar year.
2. At its September meeting, the committee reviews, revises and ultimately adopts a budget. Based on any anticipated deficit and the estimated number of scouts to be rechartered in January, the committee sets a maximum dollar amount to be assessed against each scout for the upcoming year.
3. The Committee Chair distributes an announcement of the agreed-upon maximum charge to all scout families.
4. After the popcorn sale is complete, the committee reviews the total troop income from the sale and adopts a final dollar amount to be assessed against each scout. The final amount cannot be more than the maximum amount adopted at the September meeting.
5. The Treasurer debits each scout account by the final amount.
6. The Scoutmaster reviews the dues payment status of all scouts and notifies the Treasurer of those scouts who are significantly behind.
7. The Treasurer debits each of those scouts by the amount of dues in arrears.
8. The Treasurer provides the Committee Chair with a list of all scout accounts running a deficit.
9. The Committee Chair contacts the parents of each of the affected scouts to solicit payment to eliminate the deficit.
10. Any scout whose account balance is below zero as of 1 January is tentatively removed from the recharter application. The Committee Chair contacts the scout's parents, advising them that if payment is not received immediately, they will be responsible for reregistering their scout(s) at the council office.
11. The Committee Chair prepares the recharter application, omitting any scouts whose accounts are in deficit.