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 girls 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 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

No matter how much your troop plans on saving or spending, you’ll need a safe place to deposit your troop dues, product sale 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.

Here are a few helpful tips you can take to the bank:

GSCO requires troops/groups to maintain their funds at a federally-insured financial institution.
At least two, unrelated, background checked, registered volunteers are required to be signers on any troop/group bank account. Note: GSCO currently defines “related” as marriage, partnership, family, roommate. If you have additional questions, please reach out to your volunteer support specialist.
Troops/groups should open a single checking account. Savings accounts are not permitted.
Be sure to find a bank that has free checking and low fees.
Designate a troop treasurer, that is, one person who is 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. Using debit cards is encouraged, but no borrowing is allowed (including overdraft protection or credit cards).
Be prepared like a Girl Scout, and make sure another troop volunteer has a debit card accessible 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.

Opening a new back account and changing signers on a bank account requires a bank authorization letter. Make your request online by completing the Bank Authorization Request form in the Forms section of the Girl Scouts of Colorado website at www.girlscoutsofcolorado.org/forms

Signers on group bank accounts are responsible for the money entrusted to that account. Responsibilities include:

Maintain the highest level of integrity and uphold the spirit of the Girl Scout Law – namely being honest and fair, being responsible for what I say and do, using resources wisely, and being a sister to every Girl Scout – when managing group finances.
Making sure that there are at least two unrelated volunteers as bank signers who have completed a background check and have a current membership registration. Note: GSCO currently defines “related” as marriage, partnership, family, roommate. If you have additional questions, please reach out to your volunteer support specialist.
Keeping impeccable records of income and expenses with receipts. It is recommended that troops hold on to receipts for troop-related purchases for 7 years.
Maintaining financial transparency with troop or group funds. Records must be open to girls, parents, the local service unit volunteers, and council staff. Issues with council debits following participation in the product programs and/or inquiries or expressed concerns about group finances from girls or adults connected to a troop or group will result in GSCO issuing a formal request for past bank statements and relevant documentation. Failure to produce the requested documentation could result in bank signers either being released from their volunteer roles or having a financial restriction placed on their volunteer activities.
Always depositing money promptly to avoid loss or theft.
Never mixing personal and group purchases on the same receipt.
Avoiding the use of troop funds for personal reasons or purchases. Do not “borrow” troop/group money for any reason. Using troop funds for personal reasons or purchases for whatever reason is reason for GSCO to open an official investigation into the management of troop funds. Based on the findings of such an investigation, a volunteer may either be released from their volunteer roles or have a financial restriction placed on their volunteer activities.
Using your best judgment in safeguarding the group funds.
Involve the girls in managing group finances! For older girls especially, your role is to oversee as they manage and record their troop’s income and expenses.
Ensuring that troop/group funds are spent based on the consensus and decision of the group
Reporting concerns about mismanagement of group funds to GSCO.
Completing a Bank Account Authorization form whenever banking information changes.
Completing a new ACH form on an annual basis or whenever banking information changes.
Supporting Troop Leadership Team members in completing the Annual Troop/Service Unit Report in May or June of each year.
Closing the account and submitting official notification of disbandment when the group disbands.

Individual girls may not have separate bank accounts. A troop may make the decision to keep individual financial records for each girl for special travel or Highest awards projects. In this case, all decisions regarding troop funds must be made by the girls and communicated to families. Girls, parents, and volunteers must understand that if anyone leaves the troop/group or plans change, the funds do not belong to the individual and may not follow her should she transfer troops or choose to participate as an Individual Girl Scout or Juliette.

Responsibilities of Bank Account Signers

Signers on group bank accounts are responsible for the money entrusted to that account. Responsibilities include:

Maintain the highest level of integrity and uphold the spirit of the Girl Scout Law – namely being honest and fair, being responsible for what I say and do, using resources wisely, and being a sister to every Girl Scout – when managing group finances.
Making sure that there are at least two unrelated volunteers as bank signers who have completed a background check and have a current membership registration. Note: GSCO currently defines “related” as marriage, partnership, family, roommate. If you have additional questions, please reach out to your volunteer support specialist.
Keeping impeccable records of income and expenses with receipts. It is recommended that troops hold on to receipts for troop-related purchases for 7 years.
Maintaining financial transparency with troop or group funds. Records must be open to girls, parents, the local service unit volunteers, and council staff. Issues with council debits following participation in the product programs and/or inquiries or expressed concerns about group finances from girls or adults connected to a troop or group will result in GSCO issuing a formal request for past bank statements and relevant documentation. Failure to produce the requested documentation could result in bank signers either being released from their volunteer roles or having a financial restriction placed on their volunteer activities.
Always depositing money promptly to avoid loss or theft.
Never mixing personal and group purchases on the same receipt.
Avoiding the use of troop funds for personal reasons or purchases. Do not “borrow” troop/group money for any reason. Using troop funds for personal reasons or purchases for whatever reason is reason for GSCO to open an official investigation into the management of troop funds. Based on the findings of such an investigation, a volunteer may either be released from their volunteer roles or have a financial restriction placed on their volunteer activities.
Using your best judgment in safeguarding the group funds.
Involve the girls in managing group finances! For older girls especially, your role is to oversee as they manage and record their troop’s income and expenses.
Ensuring that troop/group funds are spent based on the consensus and decision of the group
Reporting concerns about mismanagement of group funds to GSCO.
Completing a Bank Account Authorization form whenever banking information changes.
Completing a new ACH form on an annual basis or whenever banking information changes.
Supporting Troop Leadership Team members in completing the Annual Troop/Service Unit Report in May or June of each year.
Closing the account and submitting official notification of disbandment when the group disbands.

Individual girls may not have separate bank accounts. A troop may make the decision to keep individual financial records for each girl for special travel or Highest awards projects. In this case, all decisions regarding troop funds must be made by the girls and communicated to families. Girls, parents, and volunteers must understand that if anyone leaves the troop/group or plans change, the funds do not belong to the individual and may not follow her should she transfer troops or choose to participate as an Individual Girl Scout or Juliette.

Troop Disbanding and Unused Troop Funds

When groups merge, split, disband, or change in some way, follow these guidelines to manage the remaining funds in the troop bank account:

Account signers are responsible for closing the account and submitting official notification of disbandment when the group disbands.

Disbanding groups

A disbanded group is a group that is no longer meeting or has not re-registered by December 1. If your troop is disbanding, please notify Girl Scouts of Colorado using the Troop Update form and consult the Disbandment Checklist for guidance.

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 girl. Before disbanding, ask your girls how they want to use current funds in their account--either using it for a final group activity determined by the girls or by paying it forward: they may decide to donate any unused funds to a worthwhile organization their service unit or another troop or to pay for girl activities. Girl activities can include purchasing materials to support another organization through Take Action projects.

Funds may not be distributed by cash/check to members, used to purchase gift cards or used for any non-Girl Scout purpose.

As when closing a personal account, be sure all checks and other debits have cleared the account. You may have to close the account in person, have the balance issued as a cashier’s check to Girl Scouts of Colorado and give to your volunteer support specialist.

When a troop disbands and girls continue in other groups

If girls from a disbanding group decide to join another group, the disbanding troop can send all remaining funds to the new troop. The amount is transferred directly from the disbanding group bank account to the account of the group the girls are joining. If girls continue in multiple troops, the funds should be split proportionally based on the number of girls joining each troop. Remember that troop funds may not follow an individual girl. If an individual girl chooses to continue in Girl Scouting as an individually registered girl or Juliette, troop funds may be donated to Girl Scouts of Colorado. At a later date, should that girl need funding support to reach her programmatic goals, she may seek Girl Scouts of Colorado grant support to reach that goal.

When a troop disbands and no girls continue

The girls must decide how to use existing group funds. They may do a final group activity or donate a portion to a charity or cause they consider worthwhile, including Girl Scouts of Colorado. If there are still remaining funds after the group has disbanded, close the bank account and have the balance issued as a cashier’s check to Girl Scouts of Colorado and give to your volunteer support specialist.

These funds will be used to support opportunity grants and programs for other Girl Scouts. You may also mail a cashier’s check, with a brief explanation of your disbandment status, to:

Girl Scouts of Colorado
3801 E. Florida Ave, Suite 720
Denver, CO 80210

Financial Audits
Sometimes Girl Scouts of Colorado needs to take a closer look at troop or group finances through a financial audit to better support the Girl Scout experience of the volunteers and girls in the group. Generally, an audit is triggered by issues with council debits following participation in the product programs or inquiries or expressed concerns about group finances from girls or adults connected to the troop or group. In the event that something happens to trigger an audit, the troop leadership team and bank account signers will be contacted by a member of the GSCO staff formally requesting past bank statements, including a detailed transaction history and other relevant documentation. Generally, GSCO staff will request 3-6 months of bank statements, but could request more than 12 months of bank statements if relevant to the timeline of the reported concerns. Failure to produce the requested documentation in a timely manner could result in bank signers either being released from their volunteer roles or having a financial restriction placed on their volunteer activities.

GSCO Financial Guidelines:

Troop/group funds are to be spent based on the consensus and decision of the group.
An Annual Troop Report is due each year – watch for reminders over email and access the online form here: www.girlscoutsofcolorado.org/forms
Bank accounts need a minimum of two unrelated volunteers to be bank signers who have completed a background check and have a current membership registration. Note: “Related” GSCO currently defines as marriage, partnership, family, roommate. If you have additional questions, please reach out to your volunteer support specialist.
Groups need to maintain their funds at federally insured financial institutions. Look for a bank that is willing to waive any fees if possible!
Using debit cards is encouraged, but no borrowing is allowed (including overdraft protection).
Troops should not have more than one bank account and GSCO should be alerted to the existence of all bank accounts associated with GSCO troops or groups.
Individual girls may not have accounts. If the troop makes the decision to keep individual financial records for special travel or awards projects, all decisions regarding troop funds must be made by the girls and communicated to families. Girls, parents, and volunteers must understand that if anyone leaves the troop/group or plans change, the funds do not belong to the individual and may not follow her should she transfer troops or choose to participate as an Individual Girl Scout or Juliette.
Large troops – sometimes called “Super Troops” – with more than 30 girl members should reach out to their volunteer support specialist for assistance and guidance in managing a bank account for a large Girl Scout group.

Changes to Troops or Groups
Troop funds belong to the troop, and never to an individual girl. Troop funds may never follow an individual girl if her participation changes from her current troop. When groups merge, split, disband, or change in some way, follow these guidelines to manage the remaining funds in the troop bank account:

Girls transferring troops: Group funds belong to the group, not the individual members. Money should not follow an individual girl when her troop participation changes. Girls continuing in a different troop following the disbandment of their original troop are not considered to be transferring troops and should see the “When a troop disbands and girls continue in other groups” subsection for guidance on disbanding troop finances.
Note: There is no option to transfer troops during the council product programs.
Merging groups: If two groups merge, the funds from both groups are combined into one account.
Splitting groups: GSCO currently defines a “group split” as when a minimum of three girls leave any troop/group serving at least 5 or more girls to start a new troop/group. In the event of a group split, GSCO recommends that the original troop/group provide start up funds to the troop proportional to the number of girls leaving the original troop. For example, if 5 girls are splitting from a troop of 10 to start a new troop together and the original troop of 10 had $1,000 in the troop bank account, GSCO recommends that the troop leaders divide the $1,000 by the 10 participating girls and transfer $500 to the newly formed troop. Distribution of money should be split evenly across the number of girls in the original troop/group and should be not be based off other factors such as past participation and achievement in the product programs. The funds should be transferred directly from the disbanding group bank account to the account of the group the girls are forming.

Remember, girls who leave their original troop to transfer into another existing troop are considered to be “transferring troops” and are not considered a group split and per the “girls transferring troops” guidelines funds should not follow these girls to their new troop.

Note: There is no option to split troops during the council product programs and while GSCO does provide support to splitting groups, the organization does not police the transfer of funds to newly formed troops/groups following a group split.

Girls transferring troops
Group funds belong to the group, not the individual members.
Note: There is no option to transfer troops during the council product programs.

Merging groups
If two groups merge, the funds from both groups are combined into one account.

Bridging groups
Groups with bridging girls cannot transfer funds to the new group.

Closing the Troop Account

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.

Any funds remaining upon closure of the account should be turned over to Girl Scouts of Colorado. These funds will be used to support opportunity grants and programs for other Girl Scouts. You may also mail a cashier’s check, with a brief explanation of your disbandment status, to:

Girl Scouts of Colorado
3801 E. Florida Ave, Suite 720
Denver, CO 80210

GSCO Financial Guidelines

Troop/group funds are to be spent based on the consensus and decision of the group.
An Annual Troop Report is due each year – watch for reminders over email and access the online form here: www.girlscoutsofcolorado.org/forms
Bank accounts need a minimum of two unrelated volunteers to be bank signers who have completed a background check and have a current membership registration. Note: “Related” GSCO currently defines as marriage, partnership, family, roommate. If you have additional questions, please reach out to your volunteer support specialist.

Groups need to maintain their funds at federally insured financial institutions. Look for a bank that is willing to waive any fees if possible!
Using debit cards is encouraged, but no borrowing is allowed (including overdraft protection).
Troops should not have more than one bank account and GSCO should be alerted to the existence of all bank accounts associated with GSCO troops or groups.
Individual girls may not have accounts. If the troop makes the decision to keep individual financial records for special travel or awards projects, all decisions regarding troop funds must be made by the girls and communicated to families. Girls, parents, and volunteers must understand that if anyone leaves the troop/group or plans change, the funds do not belong to the individual and may not follow her should she transfer troops or choose to participate as an Individual Girl Scout or Juliette.
Large troops – sometimes called “Super Troops” – with more than 30 girl members should reach out to their volunteer support specialist for assistance and guidance in managing a bank account for a large Girl Scout group.

Changes to Troops or Groups

Troop funds belong to the troop, and never to an individual girl. Troop funds may never follow an individual girl if her participation changes from her current troop. When groups merge, split, disband, or change in some way, follow these guidelines to manage the remaining funds in the troop bank account:

Girls transferring troops: Group funds belong to the group, not the individual members. Money should not follow an individual girl when her troop participation changes. Girls continuing in a different troop following the disbandment of their original troop are not considered to be transferring troops and should see the “When a troop disbands and girls continue in other groups” subsection for guidance on disbanding troop finances.
Note: There is no option to transfer troops during the council product programs.
Merging groups: If two groups merge, the funds from both groups are combined into one account.
Splitting groups: GSCO currently defines a “group split” as when a minimum of 3 girls leave any troop/group serving at least 5 or more girls to start a new troop/group. In the event of a group split, GSCO recommends that the original troop/group provide start up funds to the troop proportional to the number of girls leaving the original troop. For example, if 5 girls are splitting from a troop of 10 to start a new troop together and the original troop of 10 had $1,000 in the troop bank account, GSCO recommends that the troop leaders divide the $1,000 by the 10 participating girls and transfer $500 to the newly formed troop. Distribution of money should be split evenly across the number of girls in the original troop/group and should be not be based off other factors such as past participation and achievement in the product programs. The funds should be transferred directly from the disbanding group bank account to the account of the group the girls are forming.

Remember, girls who leave their original troop to transfer into another existing troop are considered to be “transferring troops” and are not considered a group split and per the “girls transferring troops” guidelines funds should not follow these girls to their new troop.

Note: There is no option to split troops during the council product programs and while GSCO does provide support to splitting groups, the organization does not police the transfer of funds to newly formed troops/groups following a group split.
Disbanding groups: A disbanded group is a group that is no longer meeting or has not re-registered by December 1. If your troop is disbanding, please notify Girl Scouts of Colorado using the Troop Update form and consult the Disbandment Checklist for guidance. Unused Girl Scout money left in accounts when groups disband becomes the property of Girl Scouts of Colorado. Prior to disbanding, the group may decide to donate any unused funds to a worthwhile organization, the service unit, or Girl Scouts of Colorado to support opportunity grant funding. As when closing a personal account, be sure all checks and other debits have cleared the account. You may have to close the account in person, have the balance issued as a cashier’s check to Girl Scouts of Colorado and give to your volunteer support specialist or mail it along with a brief explanation of your disbandment status, to:

Girl Scouts of Colorado
3801 E. Florida Ave, Suite 720
Denver, CO 80210

When a troop disbands and girls continue in other groups: If girls from a disbanding group decide to join another group, the disbanding troop can send all remaining funds to the new troop. The amount is transferred directly from the disbanding group bank account to the account of the group the girls are joining. When more than one girl is continuing and girls are going into different troops, the funds distributed to those new troops should be proportional to the number of girls continuing with the program. For example, if two girls are continuing from a disbanding troop and are entering two different existing troops and the disbanding troop has $250 left in the bank account, the money should be split evenly with $125 going to each new troop. Distribution of money should be split evenly across the number of girls continuing and should be not be based off other factors such as past participation and achievement in the product programs.

Remember that troop funds may not follow an individual girl. If an individual girl chooses to continue in Girl Scouting as an individually registered girl or Juliette, troop funds may be donated to Girl Scouts of Colorado. At a later date, should that girl need funding support to reach her programmatic goals, she may seek Girl Scouts of Colorado grant support to reach that goal.
When a troop disbands and no girls continue: The girls must decide how to use existing group funds. They may do a final group activity or donate a portion to a charity or cause they consider worthwhile, including Girl Scouts of Colorado. If there are still remaining funds after the group has disbanded, close the bank account and have the balance issued as a cashier’s check to Girl Scouts of Colorado and give to your volunteer support specialist.These funds will be used to support opportunity grants and programs for other Girl Scouts. You may also mail a cashier’s check, with a brief explanation of your disbandment status, to:

Girl Scouts of Colorado
3801 E. Florida Ave, Suite 720
Denver, CO 80210

Financial Audits

Sometimes Girl Scouts of Colorado needs to take a closer look at troop or group finances through a financial audit to better support the Girl Scout experience of the volunteers and girls in the group. Generally, an audit is triggered by issues with council debits following participation in the product programs or inquiries or expressed concerns about group finances from girls or adults connected to the troop or group. In the event that something happens to trigger an audit, the troop leadership team and bank account signers will be contacted by a member of the GSCO staff formally requesting past bank statements, including a detailed transaction history and other relevant documentation. Generally, GSCO staff will request 3-6 months of bank statements, but could request more than 12 months of bank statements if relevant to the timeline of the reported concerns. Failure to produce the requested documentation in a timely manner could result in bank signers either being released from their volunteer roles or having a financial restriction placed on their volunteer activities.

Money-Earning Basics for Troops

Troops flex their financial muscles in two distinct ways:

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

Group money-earning activities organized by the troop (not by the council) that are planned and carried out by girls (in partnership with volunteers) and that earn money for the group. Complete the Activity and Event Approval Form when planning any group money earning activities.

There can be no money earning outside of council product programs during the Fall Product Program (Sept. 10-Nov. 2, 2022), and the Cookie Program. (Dates TBA).

Participation Guidance

Girls’ participation in both council-sponsored product program activities and group money-earning projects is based upon the following:

Voluntary participation
Written permission of each girl’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 girl
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 girls 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 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.
Money earning activities can only be held outside of council sponsored product program dates. Submit notification of a group money earning event to the Activity and Event Approval Form to ensure that it is not taking place during a product program black-out period.
Girl Scouts discourages the use of games of chance. Any activity which 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 policy forbids girls from the direct solicitation of cash. Girls 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.
Girl Scouts are not permitted to raise money for another business or organization. Money raised is to support the activities of the troop and promoting another business or organization is not allowed. Troops may decide to donate money to another organization or use money earned to support a Take Action project that supports another organization.
Girl Scouts should not sell discount cards or partner with restaurants to hold fundraiser events from which a portion of the profits are donated back to the troop.
Group money-earning activities need to be suited to the ages and abilities of the girls and 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. Girls 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. Hosting a Girl Scout Event or Training: Troops, or service units, can set their own cost for attendees as part of a money earning activity. When establishing the price, you should ask “is this being honest and fair” to my fellow Girl Scouts? Is the cost inclusive to all Girl Scouts? If you are unsure of your answers, then you should consider reducing the cost and making a little less money as a troop or service unit. If you are organizing a required girl training, such as Program Aide (PA) or Volunteer in Training (ViT), then the cost per girl should not exceed $20. These trainings have a very minimal supply cost and should be easily accessible to every girl as it is required to earn their award. Any program costing more than $20 will need to be reviewed by the Mission Delivery Manager at Girl Scouts of Colorado. Contact GirlExperience@gscolorado.org with any questions or concerns. Complete the Activity and Event Approval Form when planning any group money earning activities.

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, spaghetti dinner, or a build-your-own-taco bar, related to activities girls are planning (For instance, if girls are earning money for travel, they could tie the meal to their destination.)

Service(s)

Service-a-thon (people sponsor a girl doing service and funds go to support a trip or other activity)
Babysitting for holiday (New Year’s Eve) or council events
Raking leaves, weeding, cutting grass, shoveling snow, walking pets
Cooking class or other specialty class
Hosting a Girl Scout event, training, or camp like a “Badge-in-a-Day” event for younger girls. Complete the Activity and Event Approval Form when planning any group money earning activities.

Product Program Rewards and Troop Proceeds

The Girl Scout Cookie Program and other council-sponsored product programs are designed to unleash the entrepreneurial potential in your girls. From there, your troop may decide to earn additional funds on its own.

Troop funds belong to the troop, and never to an individual girl. When girls and troops participate in the Fall Product Program or the Girl Scout Cookie Program, there are two types of rewards earned: troop proceeds and girl prizes. Troop proceeds are those funds that the troop earns by selling cookies or fall products and these funds belong to the troop and not to individual girls. Girls in troops and individually registered girls (Juliettes) may earn official Girl Scout grade-appropriate rewards such as participation patches, rewards, and Cookie Credits.

Help Your Troop Reach its Financial Goals

We get it—there’s something exciting about opening that first case of Girl Scout cookies. However, before your girls take part in all the cookie program fun, it’s important they have a clear plan and purpose for their product-sale activities. As a volunteer, you have the opportunity to facilitate girl-led financial planning, which may include the following steps for the girls:

Set goals for money-earning activities. What do girls 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 sales—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 the girls 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 the girls created.

Remember: It’s great for girls to have opportunities, like the Girl Scout Cookie Program, to earn funds that help them fulfill their goals as part of the GSLE. As a volunteer, try to help girls 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 girls to spend a lot of money!

For more information and tools for budgeting and financial planning see the Managing Troop Finances training in gsLearn.

Financial Management and Product Program Abilities by Grade Level

As with other Girl Scout activities, girls build their financial and sales savvy as they get older. Every girl will be different, but here you’ll find some examples of the abilities and opportunities for progression of girls at each grade level.

Girl Scout Daisies

The group volunteer handles money, keeps financial records, and does all group budgeting.

Parents/guardians may decide they will contribute to the cost of activities.

Girls can participate in Girl Scout cookie activities and other council-sponsored product sales.

Daisies are always paired with a volunteer when selling anything. Girls do the asking and deliver the product, but volunteers handle the money and keep the girls secure.

Girls 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.

Girls discuss the cost of activities (supplies, fees, transportation, rentals, and so on) with guidance from their volunteer(s).

Girls set goals for and participate in council-sponsored product sales.

Girls 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.

Girls set goals for and participate in council-sponsored product sales.

Girls decide on group dues, if any. Dues are collected by girls and recorded by a group treasurer (selected by the girls).

Girls budget for the short-term needs of the group, on the basis of plans and income from the group dues.

Girls budget for more long-term activities, such as overnight trips, group camping, and special events.

Girls budget for Take Action projects, including the Girl Scout Bronze Award, if they are pursuing it.

Girl Scout Cadettes, Seniors, and Ambassadors

Girls estimate costs based on plans.

Girls determine the amount of group dues (if any) and the scope of money-earning projects.

Girls set goals for and participate in council-sponsored product sales.

Girls carry out budgeting, planning, and group money-earning projects.

Girls budget for extended travel, Take Action projects, and leadership projects.

Girls may be involved in seeking donations for Take Action projects, with council approval.

Girls keep their own financial records and give reports to parents and group volunteers.

Girls budget for Take Action projects, including the Girl Scout Silver or Gold Awards, if they are pursuing them.

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 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.

Before entering into any agreement or collaboration with a business or organization with a national presence, you must contact Girl Scouts of Colorado’s Resource Development team to ensure compliance with GSUSA’s policies and relationships.

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’re not wearing anything that officially identifies them as “Girl Scouts.”

Steer Clear of Political Fundraisers

Girl Scouts empowers girls to speak their own minds, champion their own ideals, whatever they may be. Girls may participate in civic action by advocating for positive change in their communities, standing up against everyday injustice, mobilizing others to donate or volunteer for causes, meeting with public officials and community leaders to educated them about important issues and lots more.

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 girl 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, girls and volunteers have not been allowed to endorse, provide a testimonial for, or sell such products.

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