Troop/Group Financials- Quick Reference
This document is intended to be a quick reference of financial policies and guidelines for troops and groups at GSGLA,
it is not all inclusive. Please refer to Volunteer Essentials for more details and additional protocols. Please reach out
to your assigned Membership Specialist if you have questions or need clarification.
Troop/Group funds: Girl Scout troops should be financially self-sustaining through the participation in Girl Scout
product programs, GSGLA approved group money earning activities, and any troop dues the troop may charge. Troop
funds belong to the group/troop (not any one individual) and girls (as a whole) should be part of the decision-making
process as it relates troop finances and activities. See Volunteer Essentials: Troop Finances for guidance by program
age level.
Responsibilities of volunteers: Bank account signers and ultimately the troop leaders are responsible for
troop/group funds. Volunteers responsible for troop finances should ensure that troop funds are spent in the interest of
the troop, in pursuant of goals/priorities set by the troop, and are compliant with GSGLA policies, procedures, and
guidelines.
• Bank account signers: Troop/group bank accounts must have three GSGLA approved volunteer signers.
While accounts can be opened with two signers, the third signer must be added within 120 days of the
troop/group account opening. All checks issued from the troop account must have the protection of two signers
on each check.
• Regular review of troop/group finances: All signers should review bank statements regularly, ensure
receipt/record retention, and alert GSGLA council staff if believed that funds are not being used in alignment
with GSGLA policies and guidelines.
• Use of debit cards: Volunteers that have debit cards issued in their name for any troop/group account
are responsible for all purchases/charges made in use of the card (in addition to service fees related to
usage)
o All purchases must be within the troop/group budget and documented with receipts.
o Use of the debit card for any type of expense other than Girl Scout business is considered a misuse of Girl
Scout funds and may violate California law.
• Use of cash and reimbursements: Cash withdrawals should be done on a limited basis. Cash withdrawals
by check require two authorized signers and a detailed accounting of both check and ATM withdrawals of
how cash was used must be reported on the troop’s Debit and Cash Receipt Form.
o Any withdrawal of cash by check or debit card requires receipts for the amount spent and must be
made available upon request.
o Do not reimburse for expenses using cash; reimburse someone who used their own funds to
purchase troop items using a check.
o A person should never sign a check for their own reimbursement. The other two signers on the
troop account may issue a check and validate the reimbursement.
• Record keeping: Because money is held for the troop/group in trust, accurate records must be maintained.
o Do not mingle personal expenditures with troop/group expenditures on the same receipt.
o Receipts and documentation must be retained for a minimum of three years, however it is
recommended and advised to retain all troop financial documentation for the life of the troop.
o GSGLA staff, girls, and parents have a right to view troop/group financials at any time.
o GSGLA staff may request a financial report or audit of the troop/group finances at any time as
deemed necessary. GSGLA does conduct random troop/group audits throughout the year.
• Proper usage of funds:
o Troop/group activity cannot financially benefit an individual: To ensure council compliance
with IRS regulations and to protect GSGLA’s 501(c)3 tax exempt status with the IRS, GSGLA does not
allow troops to create reserve funds or earmark funds or financial disbursement for individual girls.
This includes issuing gift cards or other equivalents.
o Troop funds cannot result in financial gain for a member or his/her family, this is a
conflict of interest. In conducting the affairs of GSGLA, a conflict of interest shall be defined as a
volunteer, or a member of his/her family who could expect financial gain of $150.00 or greater from
a particular troop, service unit, or GSGLA decision or transaction.
• Funds must be used to support the Girl Scout program experience for the troop.
o Expenditures should be reasonable. Volunteers managing troop finances must make
responsible choices as a good steward of troop funds. For substantial purchases (purchases over
$250), the troop should research options and communicate with members about decisions made.
• Annual Year End Report: The troop/group leader is responsible, in partnership with the troop/group
treasurer and girls in the group (Juniors and older), to prepare a finance report and distribute it to each family in
the troop/group a minimum of one time per year due by June 30
th
of each year.
o The troop year-end report is due to GSGLA on June 30
th
of each year. It has three sections, the third
being troop finances, this documentation is sufficient to share with troop families.
• Adding or changing signers on a troop/group bank account, when a signer needs to be changed on a
troop/group account, troop leadership must complete a Bank Letter Request/Change eForm within 21 days of
any leadership change or change in signers.
Collecting funds using third party platforms.
• Girl Scout troops may use Cheddar Up, PayPal, and Venmo/Zelle to collect fees from members/guardians to
the troop/group.
• Accounts must be linked to the troop/group account
• Troops/groups may not send or make payments through these third-party platforms.
• Card Readers: Troops may use credit card readers to process payments for accepting funds, however, per
banking policies with Visa/MasterCard/Amex, the troop/group cannot pass any processing fees to the purchaser.
The troop/group will need to absorb fees associated with processing payments.
Special Event and Money Earning (SEME): If a troop/group requires additional funds beyond the GSGLA product
programs, for a specific purpose, these additional money earning activities must be approved by GSGLA.
• Additional money earning activities cannot take place at the same time as a GSGLA product program.
• Daisy troops cannot participate in additional money earning activities.
• Troops must meet the annual GSGLA sponsored product participation requirements to be considered for approval
• More details can be found in Volunteer Essentials: Troop Finances
• Special Event and Money Earning Application
Donations: If you plan to ask for a donation, grant opportunity or sponsorship, written approval must be obtained from
GSGLA’s Fund Development department. Please fill out the Donation to Troop/ Group/ SU eForm
• A troop, group, or service unit may ask for a donation if:
o the donation is intended for the benefit of the entire troop, group, or service unit and not an individual
member
o the gift is intended for the completion of a Bronze, Silver, or Gold Award project
• A donation pass thru is when a gift is received and processed by GSGLA headquarters and then distributed to a
specific troop, group, Juliette, or service unit. A donation pass through is required when a donor is making a
contribution of $250 or more, or a donor is making a contribution of less than $250 and would like an official tax
acknowledgement letter.
o If you plan to receive a donation at GSGLA HQ, ensure the donor indicates that the gift is intended for
your troop or service unit, then fill out the Donation Pass Through form. Please allow 4-6 weeks for gift
processing and distribution.
• Gift amount limits:
o
All Troops/Groups (Daisy, Brownie, Junior, Cadette, Senior, Ambassador), Rainbow Troops, and Service
Units may receive a gift from any one source during one Girl Scout year of up to $1,000. For gifts in excess
of $1,000, the balance remains with GSGLA.
o
Gold Award Girls working towards their Gold Award may individually receive a maximum of $1,000 from
any one source.
• Matching gifts Company-issued matching gift checks, regardless of amount, must be payable to GSGLA and
mailed to: Fund Development 1150 S Olive Street Suite 600 Los Angeles, CA 90015
o If you are expecting matching gift funds for your troop, please alert giving@girlscoutsla.org
1/2024
Usage of Troop/Group
funds
This list is not all inclusive of permitted and prohibited activities with troop/group funds. If you have
questions
about items not outlined here, reach out to you Service Unit Manager or GSGLA staff Membership
Specialist.
Permitted
Prohibited
Donation to a cause or non-profit organization that
the troop deems important, e.g., as a charitable donation to
a retirement home, as a thank you for use of facility, etc.
However, girls may not donate money to the organizations
they work with to complete higher awards.
Monetary donations to an organization as part of
earning a of higher award: Girls/Troops cannot donate
money to an organization they work with to complete their
gold, silver, or bronze award(s), as all monies collected to
support the project must be spent on goods/services to
benefit the project.
Membership Dues: Not only is it permitted, but it is
highly recommended that troops use group funds to pay the
membership dues of troop members (girls and troop
volunteers). Troops should use funds to ensure that troop is
financially sustainable. If a troop has funds and chooses to
not purchase membership dues for the troop, and a girl or
family cannot afford GSUSA membership dues, the troop is
expected to purchase the membership for the girl. No girl
should be denied because of her family’s ability to pay. For
graduating Girl Scouts, troops may purchase Lifetime
Membership(s) (LTM) for girls interested in LTM.
Purchases that are to the benefit of volunteer
leadership and that have no explicit benefit to the
troop. Examples: Hotel rooms or trip expenses not
associated with a troop/group approved experience,
personal/household expenses, home improvements, care
repair, personal business expenses, personal loans,
gambling, etc.
Program/event fees: Troops may use group funds to pay
for troop, Service unit, GSGLA, and GSUSA events. All girls
should be invited to participate in activities that the troop is
funding.
Gift cards for troop members, Gift cards cannot be
used to benefit an individual girl in the troop (as with cash).
Training opportunities for troop
leadership/volunteers: Troop leaders and approved
GSGLA volunteers can use troop funds to pay for training
and skill development opportunities with troop funds.
Money or gifts given to benefit an individual girl or
family: Troop/group funds belong to the troop and cannot
be given or used by an individual girl. Examples: Girls
cannot be given troop funds or gift cards for college or for
decorating her new dorm room, girls also cannot receive
money, equipment, or gift cards used for a youth sport (not
used as part of the troop/group program).
Fees associated with delivering program (facility use
fees, program supplies, curriculum, troop equipment).
Troops should spend troop funds on any costs associated
with facilitating the Girl Scout program.
Using troop funds to purchase alcohol, tobacco, vaping
products, marijuana, or illegal drugs.
Costs associated with troop/group trips: Troops may
budget and spend money associated with troop/group trips
that the girls have planned/agreed to (including costs
associated with travel, food, incidentals, and sleeping
arrangements for both girls and GSGLA approved
volunteers and chaperones).
Allocating money or earmarking troop/group
funds: Troop/group funds belong to the troop, per IRS
guidelines troop/group funds cannot be earmarked.
Example: When planning a troop trip/outing, a girl
cannot be credited dollar amounts towards the trip based
on the number of cookie boxes sold during the cookie
program. However, each girl can/should work towards a
product sales goal, which will help the troop achieve their
overall goal. While all families should be encouraged to
participate in Product Programs (to benefit from the
financial literacy program), families are not required to
participate. If a girl does not participate, she cannot be
penalized, she is part of the troop and funds benefit her
equally. There are few exceptions to allocating funds:
Raising funds for a Destinations opportunity and raising
funds for a Gold Award project.
1/2024
Permitted
Prohibited
Receiving payments from members/families into
the troop account from third party platforms
(Cheddar Up, Venmo/Zelle, PayPal) Girl Scout troops
may utilize a third-party platform to collect dues or activity
fees (parent to troop only). Troops may collect product
payments from parents via Venmo/Zelle. The Venmo/Zelle
account must be linked to the troop checking account.
Troops are not allowed to have outgoing expenses from this
account.
Reimbursing members or making payments
through a third-party platform (Cheddar Up,
Venmo/Zelle, PayPal). While Girl Scout troops may
utilize a third-party platform to collect dues or activity fees
(parent to troop only), troops are not allowed to have
outgoing expenses from this account.
Allocating troop money event funds for
Destinations (a GSUSA travel opportunity): An
individual girl wanting to raise money for Destinations (a
GSUSA travel opportunity) travel may conduct individual
money earning activities to help subsidize the cost of the
trip. Money earning opportunities like selling a handmade
item or product throughout the year must go through the
SEME approval process and be conducted during the
designated period as stated on the SEME eForm
application
Raising additional funds for the group without
GSGLA approval. All money earning efforts, beyond the
Fall Product and Cookie Program, must be approved by the
Special Events and Money Earning team using the SEME
eForm application.
Opening additional accounted for higher awards,
Destinations, and for extended travel plans. Troops
that are Cadette grade level or higher may elect to open a
separate checking account to manage Silver and Gold
Award project money earning, individual girl money
earning efforts to be applied to Destinations, and for
extended travel plans.
Making a troop purchase that will benefit a
member or family member by more than $150. In
conducting the affairs of GSGLA, a conflict of interest shall
be defined as a volunteer, or a member of his/her family
who could expect financial gain of $150.00 or greater from
a particular troop, service unit, or GSGLA decision or
transaction.
Troop uniform and uniform pieces: Troops can use
funds to purchase uniform components, including patches
and badges.
1/2024
