Ways to develop a troop budget

[Bob White]

It seems that there are units where the troop committees are determining troop programs and troop budgets. While this is fine at the Cub Scout level Troops, Crews, and Ships should have the Youth members doing this task. And certainly if it is not a skill being developed at the troop level then it is unlikely that the skill will find its way into Eagle projects let alone into the upper age programs of Scouting.

 

Here is one method to teach Scouts how to plan and budget utilizing the PLC rather than the committee to do the job. Similar methods can be used to plan and budget Crew and Ship programs as well.

 

First the PLC has to be trainind and guided in deciding what they want their annual program to include, and what aspects they want to be paid by the unit and what will be paid by the families. The more you can include in the troop budget the greater the cooperation you will get fro the families in achieving the fundraising. The more training and opportunities the scouts get the less guidance they will need.

 

In this example we will use a 30 member troop with approx the same number of scouts (10) aging out or leaving as there are new scouts entering each year.

 

The PLC has decided on the program they want and it includes two camporees and a cabin campout in the winter. The Venture patrols major events will include going downhill skiing, whitewater rafting, and but will pay as they go, their other activities are not big ticket items.

 

The PLC realizes that they need some ongoing funds to replace tents as needed as well as troop gear. Not all the patrols have the same patrol needs and so the PLC will develop ways for patrols to have their own gear depending on their needs.

 

The troop is expecting about 10 new scouts and theyu want to be able to give each scout their neckerchief, troop numerals and shoulder tabs at their crossover. In addition the PLC wants the troop to provide all recognitions during the years such as rank, merit badges, POR patches, mile swim, Paul Bunyon etc for every scout and leader. Rather than have separate camping fees for every outing the PLC decides to pay for activities other than high adventure and summer camp from the troop funds. These would leave scouts responsible for their basic uniform and their food.

 

With the help of the troop treasurer and committee treasurer dollar amounts are attached to each budget item and then divided by 30 to determine each scouts responsibility for supporting the troop.

One way to show a PLC how to determine a budget and determine how to finance the troop.

 

Keep in mind that not all units are alike and so some numbers may vary. What is important is the process and the kinds of things that should be, or could be, considered.

 

Membership $10

Boys Life $12

Recognitions $18 (1)

New Scout Recognitions $2 (2)

Camp fees $65 (3)

Tent replacement $16 (4)

Cook gear replacement $4 (5)

Program Supplies $12 (6)

Misc expenses $10 (7)

 

Budget $149 per scout

 

 

1) based on the average number of ranks, PORs, merit bagdes and other recognitions earned annually it was determined that the troop spends this amount per scout on avearage annually.

 

2)The cost of 10 troop neckerchiefs, 10 unit numeral sets, and 10 sets of shoulder loops divided by 30.

 

3)based on the cost of camp fees expected for the outings that have been planned if everyone attends.

 

4) based on $150 per tent divided by a 6 year tent life, divided by two scouts. By setting aside a small portion each year per person for large reoccuring expenses it keep units from having to go into major fundraising modes as equipment wears out.

 

5)This would be to replaces things like patrol kitchen items.

 

6) This provides for props and training materials for scout skills and for special troop meeting program costs.

 

7) this creates a small fund for small unexpected expenses, as well as replenishing first aid supplies, maps and other incidental expenses.

 

 

How to meet the budget.

 

The easiest way is to offer families the choice of paying up front, selling $450 (about one order page) of popcorn or a combination of cash and fundraising activitiy.

 

To encourage scouts and families to sell beyond the basics we gave added incentive. For every dollar of net profit earned over the $149 the Scout got half as a set aside in the treasury that he could use toward summer camp high adventure outing and other scout activities.

 

$.25 of very dolar netted over budgeted amout went to the patrol fund that the scout was in and the patrol controlled how that money was spent. They could buy patrol gear, pay for food costs, go on a patrol outing, however the patrol decided as long as it was used in scouting or a scouting activity. The remaining .25 went to the Troops general fund. So if in a patrol of 6 each scout sold $700 in popcorn then each scout got about $40 in his personal set aside, the patrol got $120 and he troop fund got $120.

 

 

Process wise of course the budget needs to be approved by the committee and presented to the parents. When done correctly the parents see how the scouts are using this as a learning tool as well as a planning tool. They also see how the Scout is expected to support the troop and patrol whether in attendance or not. Which makes them more inclined to have the scout attend and make use of their investment.

 

Again there are other methods, and your program needs may differ depending on the decisons of the scouts. The important elements are that the scouts do the work and make the decisions, and that the process is a teaching tool to better prepare them for adult life and for leadership opportunities that are coming their way in and out of scouting.

 

And of course the process of first planning a program and then determining what the program will cost is key determining how much the annual program should be paid for in each individual unit.

 

This is what PLC should be learning how to do, not making rules on whether Ipods can go on trips,

 

 

 

 

[Beavah]

The recording, disbursing, and budgeting of troop funds, along with unit money-earning project assistance, is the responsibility of the troop committee and its treasurer.

 

The Annual Budget

Immediately after approval of the troop's annual program plan, the scoutmaster and committee treasurer should start the preparation of the annual budget. - BSA Troop Committee Handbook

 

Yah, never thought I'd see BobWhite arguin' against da BSA program materials, eh?

 

Actually, I agree with BW, the youth should be actively involved in budgeting. I think it works best when da youth budgeting is done at the same time as the annual program planning, eh? Good planning involves balancing what is desired or ideal, and what is possible in light of constraints like finances. So having the boys (and girls) do estimates of outing costs and attaching those costs to program features they're considering is a good way to go. Da leaders (adult and youth) just have to be prepared with prior years' figures, fixed costs, etc.

 

At least with troops I think there's merit in simplifying the process a bit for the kids. Some units I know the committee sets the dues, and the dues then set the income side of da budget for activities. Boys can request the committee to consider dues increases, of course. Other units may let the adult and youth QM plan a gear budget separately. Some units will package up regular recurring or fixed costs so the boys don't have to deal with that (unless they want to dig into it).

 

Yah, and of course some units just turf all the hard choices of budgeting by makin' every activity and event a "pay as you go" event as BW describes for his fictional Venture Patrol.

 

I think there are always aspects of budgeting that we support as adults. Long-term and capital equipment. Campership support. I also think it can be hard for boys to realize sometimes when they are pricing a few of their friends out of an activity, or da limits on adult time off from work for extra adventures .

 

It'd be nice to hear from other folks how their budgeting works for a troop or a crew, whether it's done by the youth or by the committee.

 

Beavah