Well, this is quite a long thread, full of very interesting opinions and far too much vitriol for my tastes, but I thought I'd throw in my two cents worth...
First, we have to take a few things for granted (as we only have one side of this, which I currently have no reason to find dishonest):
* The troop has several fundraisers, one of which is designated to maintain troop resources, the remainder devoted to building "accounts" for boys' Scouting-related needs
* Past practice has allowed Scouts to take funds with them when moving to other Scouting units, with drop-outs' funds reverting to the troop treasury (apparently when the boy reaches 18, with funds until that date held in escrow)
* The troop has experienced changes which the Scout in question found not conducive to his Scouting experience - he attempted to change what he considered wrong from the inside, deciding to move to another troop that better fulfilled his needs when his attempts failed
* His parents backed him in his decision, and did not attempt to unduly sway him one way or the other
* The troop appears to be moving away from the ideals of Scouting as espoused by the BSA (run by the Scouts with assistance and guidance by the adults)
* Adult leaders, at many levels, have been less than helpful in working with the boy and/or his parents to date in working out the various problems
Given the above, I have some real problems with what many of you are saying.
It is NOT wrong for a boy to move to another unit that works better for him than the one he is in - the only alternative is for the boy to leave Scouts altogether...is that what anybody wants? We're not talking about somebody upset because he didn't get to perform a flag ceremony or something, we're talking about a troop failing to give the boy what he feel he needs to further himself as a Scout. Add to that the distinct possibility that the troop may be failing to adhere to its own charter. Perhaps there are a few misunderstandings comingled here, but if the SMs wife is performing duties not within her - or any other adult's - scope (is she even registered as a leader?), that would be an indication of some real problems. I've noted other problems as well...
There are also several assumptions that the parents and/or Scout were informed of a change in procedure regarding the handling of accounts in the event of a transfer, but chose not to listen or flat-out ignored the message. Folks, that's assuming a lot, and it presumes that the family involved is dishonest in some way or another. Everyone here knows that there are folks that are self-serving and will stop at nothing to further their own cause, but I have read nothing here that would make me assume such in this case. Here is a boy that has been a Scout since he was in the 1st grade and wants to continue and grow - I see absolutely nothing wrong in that, do you?
Families leave Scouting far too often, and sometimes it's because of things that can't be helped by anybody outside of those families. But when it involves something that is caused by Scouting itself, we need to fix it. I would hope that wouldn't include lawsuits, protests or bad press, as that will, in the long run, only cause harder feelings with all involved, and the likely outcome would be a dark cloud hanging over the Scout, deserved or not. Perhaps the first step (assuming failure at the unit level) should have been contact with the Unit Commissioner to try to iron things out - this should have been the first suggestion made by anybody at district and/or council.
As it seemingly now stands, I would have to assume that the Scout will not get his money. That's a shame, if it is indeed owed him, but it should be a learning experience for everyone. The troop should learn that they need to make everything clear to everyone just what their policies are and stick to those policies - if there are no written policies, they must adhere to any precedence that has been set until such time as a written policy, changing such handling and known to all, is set. The boy should learn that everything is not always as it seems, and that sometimes things won't work out as one might hope - I would hope that distrust is not one of the lessons, but it might be hard to avoid in this case. I would also hope that the parents would learn to be even more involved that they may be - while it sounds as though these folks were doing their utmost, perhaps even that wasn't enough...
Sorry to be so long-winded - I just find this whole situation to be sad and hope that we all learn from it.