Troop Finances
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With your guidance, your Girl Scouts will learn money skills that will serve them throughout their lives.
Your 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—like 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 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 
Establishing a Troop Account
No matter how much your troop plans to save or spend, you'll need a safe place to deposit your troop dues, product program proceeds, and other funds. If you've stepped up to lead an existing troop, you may inherit a checking account, but with a new troop, you'll want to open a new bank account.
All GSSEM troops must open their own independent troop bank account per the steps outlined in the Troop Banking Package. Troop bank accounts may not be combined with other organizations, booster club accounts, or personal accounts.
Recommended Banks
GSSEM strongly encourages all troops bank at one of GSSEM's recommended banks. Recommended banks have partnered with GSSEM to support our programs. GSSEM has obtained special pricing and services for our troop leaders at these banks. A current list of these banks may be found in the Troop Banking Package.
Here are a few helpful tips:
- Be sure to find a bank that has free checking and low fees. It's recommended that troops use one of GSSEM's preferred banks—as listed in the Troop Banking Package—which has free checking and low fees.
- Designate a "troop treasurer"—one person who's responsible for troop funds and for keeping a daily account of expenditures.
- Ensure your account comes with a debit card that you can use during activities or trips. These transactions are easier to track at the end of the year.
- Be prepared like a Girl Scout, and make sure another troop volunteer has accessible 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 activities or trips and pay for as many items as possible prior to your departure.
Please refer to the Troop Banking Package and the Establishing a Troop Bank Account Short & Snappy on gsLearn for more information on how to establish your troop's bank account.
Most council-sponsored product program activities have specific banking and tracking procedures, which you can learn more about during Fall Product Program and Girl Scout Cookie Program training sessions.
Financial Assistance for Girls
Families are welcome to apply for financial aid for girls to support their experience by completing a Financial Aid Application form.
- Based upon funding availability and the family's financial need, girls will be approved for a comprehensive package to ensure that they have a high-quality Girl Scout experience for their entire first year of membership. The package includes a MyGS Kit certificate and a Program Credit certificate to participate in a Council-wide or community-sponsored program. For more information, please see the Financial Aid Application form at www.gssem.org/fa.
- Once approved for financial aid, girls are required to participate in the Girl Scout Cookie Program in order to enhance their financial literacy skills.
- All girl members are welcome to apply for financial aid to attend GSSEM's summer camps. Eligibility is determined based on funding availability and financial need. Families must complete the Financial Aid Application Form at www.gssem.org/fa. A minimum deposit of $50 is required for all attendees.
Managing Troop Finances
Managing troop funds is one of the most important troop management tasks.
Keep these helpful tips in mind when working with troop finances:
- Ensure your account comes with a debit card(s) that you can use during activities or trips. These transactions are easier to track at the end of the year.
- If you lose your troop debit card, cancel it immediately.
- Cash must be deposited into the troop bank account within 2–3 days of receipt.
- Keep troop funds in the bank before an activity or trip and pay for as many items as possible in advance of your departure.
- All monies raised by a troop for any purpose belong to the troop as a whole. Whatever is done with troop funds must benefit all girls in equal measure, no matter their ability to contribute to troop dues or their participation in Product Programs. Troops may not create individual bank accounts or track girl contributions to troop funds, as this can result in tax-related consequences for the troop and can endanger Girl Scouts of Southeastern Michigan's nonprofit status.
- All authorized signers on troop bank accounts are responsible for managing all aspects of the troop bank account including purchases, deposits, withdrawals, and record-keeping. Girl Scouts of Southeastern Michigan volunteers who are check signers are responsible for all overdrafts that they initiate. Non-sufficient funds checks written to Girl Scouts of Southeastern Michigan are immediately turned over to a collection agency that may assess a fee for their services. The fee is payable by the offending party.
- In the event a troop receives a bad check, if still uncollected after being presented to the bank twice for payment, the troop has the option to forward the bad check to Girl Scouts of Southeastern Michigan for collection agency follow-up.
- Payment to Girl Scouts of Southeastern Michigan for the Cookie Program and Fall Product Program will be made through electronic Automated Clearing House (ACH) withdrawal from the troop bank account. ACH withdrawals will continue to be deducted from the bank account until all monies due to Girl Scouts of Southeastern Michigan have been collected. If there are not enough funds in the account to cover the ACH withdrawal, non-sufficient funds charges incurred by
- Girl Scouts of Southeastern Michigan Finance Department may be added to the troop debt for each ACH rejection.
For more information on managing a troop bank account, please refer to the Managing Troop Finances Short & Snappy in gsLearn's content library or sign up for an upcoming Managing Troop Finances webinar.
Important GSSEM Finance Policies
Important Troop Finance Policies
Please be aware of these important troop finance policies:
- All funds collected, raised, earned, or otherwise received in the name of and for the benefit of Girl Scouting belong to the troop and must be used for the purposes of Girl Scouting. Funds are administered through the troop and do not belong to individuals.
- Personal use of troop funds at ANY TIME is illegal. Personal funds and troop funds should never be mixed.
Girl Scouts of Southeastern Michigan (GSSEM) takes the misuse of troop funds extremely seriously.
If personal use of troop monies occurs, Girl Scouts of Southeastern Michigan (GSSEM) will begin collection procedures, taking legal action as necessary. Volunteers who misuse funds for which they are responsible will be released from all positions with GSSEM. GSSEM will pursue all available criminal and/or civil charges involving misuse of funds.
Record Keeping & Annual Reporting
Keeping accurate records is necessary when managing a troop bank account; it makes annual reporting simple. All troops are required to submit the Annual Troop Finance Report by June 21 every year. The finance report may be submitted using the document at www.gssem.org/financereport.
As long as a troop has an open bank account, troops must report annually to Girl Scouts of Southeastern Michigan on the funds included within. If a troop is inactive for a year and no deposits or withdrawals occur, troop leadership is still responsible for demonstrating that the funds within the bank account were unused.
Please refer to the Finance Report Short & Snappy at www.gssem.org/financetraining for guidance on completing your Annual Troop Finance Report.
Here are some tips for troop bank account record-keeping:
- Receipts must be written (i.e. for troop dues, when selling Girl Scout Cookies in person) and collected for any transaction made using the troop's bank account. GSSEM recommends purchasing a carbon copy receipt book for this purpose.
- Receipts and records from troop bank account transactions should be retained for 3 years. Find a safe place to store your troop's receipts. If the volunteer managing the troop bank account no longer plans to continue, that volunteer should arrange the transfer of all receipts and other documents related to the troop bank account to the Troop Leader or Co-Leader before exiting their role.
- Accurate financial records and reports may be a condition of reappointment for troop volunteers for the next membership year. The GSSEM Volunteer Experience team monitors troop submission of the annual financial report.
- Troop financial records are subject to random or periodic audits by Girl Scouts of Southeastern Michigan staff.
- All financial records must also be available to caregivers and girls. Financial information should be reviewed with girls at least annually, though GSSEM recommends discussing troop finances with caregivers at least three times per year. Caregivers should receive a troop financial report at least annually, and troop financial records must be available for their review upon request.
- Troop leaders should also communicate goal-setting objectives to parents when planning for Cookie or Fall Product Programs. Parents will demonstrate stronger support if they know both the troop goals and the activities or community take-action projects planned for the use of troop proceeds.
Girl & Adult Member Transfers
Individual girl and adult member transfers between troops are permitted at any time of the Girl Scout year. Girl members transferring between December 1 and May 1 of each year should be advised that any cookie sales and proceeds stay with the troop that sold the cookies. GSSEM will make every effort to ensure girls receive all Cookie Program rewards from total sales.
Merging & Splitting Troops
Money does not belong to any individual girl members. Thus, if one girl transfers to another troop, money does not transfer along with her. If a troop is divided into two troops, the money, and materials of the original troop should be divided between the two troops in proportion to the number of girls moving into each new troop. The troop leader should contact their Member Support Specialist to inform them of the split and obtain new troop number(s), if necessary.
If one or more troops merge, the money and material of each troop involved should be combined. Troop leader(s) should contact their Member Support Specialist regarding the merger and which troop is disbanding.
Due to the complex nature of the Girl Scout cookie program related to troop financials, troop splits are not permitted between December 1 and May 1 of any Girl Scout year. If it is no longer an option to continue meeting together, groups may choose to meet separately, but a final troop split cannot be completed until after May 1.
Once the troop has decided to split, no significant purchases should be made from the troop bank account. Nominal purchases of less than $50 for troop meeting supplies are permitted. While the troop is waiting to complete the split, documentation, including receipts and purchase descriptions, for any nominal purchases must be retained until after the troop split is complete.
For additional guidance regarding troop splits, please contact the Director of Member Support.
Disbanding Troops
When a troop disbands, any unused Girl Scout money left in the account becomes the property of the Girl Scouts of Southeastern Michigan. Troop funds are not the property of any individual member. Before disbanding, ask them how they want to pay it forward. They may decide to donate any unused funds to another troop or to pay for Girl Scout activities for the remainder of the time the troop remains active. Activities can also include purchasing materials to support another (non-profit) organization through Take Action projects.
If troop leaders have not been able to identify new troop leadership before disbanding, troop leaders should contact all troop caregivers to inform them of their decision to no longer lead the troop and make one last attempt to recruit caregivers to serve as troop leaders. If a final effort to identify new leadership is unsuccessful, the troop leader should contact their Member Support Specialist for support with additional alternatives to keep the troop from disbanding. If youth members are interested in troop participation, the GSSEM Member Support team will then communicate with caregivers and work to place them in a new troop.
Prior to officially disbanding, troop leaders should fill out the Disbanding Troop Checklist to ensure they have completed all the necessary steps for disbanding a Girl Scout troop.
Unspent Troop Funds & Closing the Troop/Group Account
Where should unspent troop funds go?
Before a troop disbands, the currently registered girls in the troop should decide what to do with the troop's funds.
Troops may elect to use the remaining funds on Girl Scout activities, such as a community service/Take Action project or to the troop's favorite cause.
Please note that the use of the remaining troop funds must be a girl-led decision by current girl members. Funds may not be spent on girls who are not registered in the current membership year. Please remember that according to Girl Scouts of Southeastern Michigan and GSUSA policy (and to avoid having to pay taxes to the IRS), troop funds may not be refunded or paid out directly to girls or adults.
Prior to closing the troop/group bank account, be sure all checks and other debits have cleared the account before you close it. Remember, you may need to close the bank account in person, so work with the troop/group's authorized signers to find time to get together to close the account.
Once all monies have been paid for any outstanding bills/invoices/receipts, etc. then the disbanding troop's bank account must be closed and a check sent to Girl Scouts of Southeastern Michigan. with the balance made out to "Girl Scouts of Southeastern Michigan." The check should be mailed to the Detroit Service Center, attention Finance Dept. Please contact GSSEM's Finance Department to obtain a letter that gives permission to close the troop bank account.
For troops that disband due to lack of adult leadership, the remaining troop funds must be submitted to GSSEM's Finance Department at gssem-finance@gssem.org. GSSEM will hold the remaining troop funds for up to twelve months pending reorganization. If new leadership is recruited for that particular troop, the council will provide the new troop leadership with the funds that remain in that particular troop's bank account. If any of the girls move to a different troop, then the balance that was received will be divided by the number of registered girls at the time of disbanding. That amount will be ACH deposited to the girl's new troop bank account.
Disbanding troops must submit the following to the GSSEM Finance Department:
- A final Annual Troop Finance Report. This report must be submitted within 15 days of a troop's decision to disband.
- A cashier's check, made payable to "Girl Scouts of Southeastern Michigan," with the remaining balance of the troop bank account (only if funds remain in the bank account).
- Notification from the bank that the account has been closed.
- The disbanding troop number and contact information of all active troop leaders and authorized signers prior to the troop disbanding.
Send this information along with any remaining troop funds to:
Chief Financial Officer
Girl Scouts of Southeastern Michigan
1333 Brewery Park Blvd., Suite 500
Detroit, MI 48207
If the troop disbands, the troop number becomes available for use anywhere else in the council.
Money-Earning Basics for Troops
Money-Earning Basics for Troops
Troops flex their financial muscles in two distinct ways:
- The Girl Scout Cookie Program and other product sales of Girl Scouts (authorized product sales such as calendars, magazines, or nuts and candy) are organized by GSSEM. All youth members are eligible to participate in two council-sponsored product program activities each year with volunteer supervision—the Girl Scout Cookie and Fall Product Programs. 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 the council) are planned and carried out by Girl Scouts (in partnership with volunteers) and earn money for the group. Money-earning activities require approval from GSSEM staff. Please email customercare@gssem.org for approval.
Participation Guidance
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 the 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 Guidelines
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 the 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 sales as their primary money-earning activity; any group money-earning activity shouldn’t compete with the Girl Scout Cookie Program or other council product programs.
- Obtain written approval from GSSEM before a group money-earning event; All money-earning events organized by troops/groups must be approved by Girl Scouts of Southeastern Michigan. Refer to the Money Earning Request Form for more information and to request approval for a money-earning activity.
- 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 GSSEM and conducted in compliance with all local and state laws.
- Girl Scouts' Blue Book of Basic Documents policy forbids Girl Scouts from the direct solicitation of funds. 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.
- 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.
- Raising money in times of national or international emergency. Per Girl Scouts' Blue Book of Basic Documents policy, the National CEO in consultation with the National Board Chair may give permission to raise money in times of a major national or international emergency with prior written notice to the National Board. Councils will be notified of this action in writing and troops should consult with their council for appropriate guidelines. Councils may designate an outside organization to receive donations.
Sample Money-Earning Activities
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 are earning money for travel, they could tie the meal to their destination
Service(s)
- Service-a-thon (people sponsor a Girl Scout doing service and funds go to support a trip or other activity)
- Babysitting for holidays (New Year’s Eve) or council events
- 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 the entrepreneurial potential of Girl Scouts. From there, your troop may decide to earn additional funds on its own.
Help Your Troop Reach Its Financial Goals
Help Your Troop Reach Its Financial Goals
As a volunteer, you have the opportunity to facilitate girl-led financial planning, which may include the following steps:
- 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 GSSEM 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 & Product Program Abilities by 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's 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
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 girls 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 GSSEM's Fund Development team, which can give you guidance on the availability of sponsors, recruiting guidelines, and any council policies or practices that must be followed. GSSEM may already have relationships with certain organizations or may know of some reasons not to collaborate with certain organizations.
Troops/groups must seek approval from the GSSEM Fund Development team when seeking sponsorship. Please fill out the Solicitation & Sponsorship Approval for Troops, Groups, and Individual Girls form.
When collaborating with any other organization, keep these additional guidelines in mind:
- Avoid fundraising for other organizations.
Girl Scouts are not allowed to solicit money on behalf of another organization when identifying themselves as Girl Scouts by wearing a uniform, a sash or vest, official pins, and so on. This includes participating in a walkathon or telethon while in uniform. However, you and your group can support another organization through Take Action projects. Girl Scouts as individuals are able to participate in whatever events they choose as long as they are not wearing anything that officially identifies them as Girl Scouts. - Steer clear of political fundraisers.
When in an official Girl Scout capacity or in any way identifying yourselves as Girl Scouts, your group may not participate, directly or indirectly, in any political campaign or work on behalf of or in opposition to a candidate for public office. Letter-writing campaigns are not allowed, nor is participating in a political rally, circulating a petition, or carrying a political banner. - Be respectful when collaborating with religious organizations.
Girl Scout groups must respect the opinions and practices of religious partners, but no one should be required to take part in any religious observance or practice of the sponsoring group. - Avoid selling or endorsing commercial products.
A commercial product is any product sold at a retail location. Since 1939, Girl Scouts and volunteers have not been allowed to endorse, provide a testimonial for, or sell such products.
© Copyright 2009–2025 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.
