Pack Budgeting

1. Pack Budgeting Seneca Waterways Council Cub Scout College 03.03.12

2. Objectives • Describe How to Prepare a Pack Budget • Walk Through a Working Example • Discuss Special Concerns

3. Structure Across Programs Council • Membership • Strives for growth through: • Organizing new units • Joining existing units • Retaining existing members • Finance • Helps the Council fund its share of the total operating budget: • Fund-raising • FOS • Endowments • Program • Helps Units with: • Camp promotion • Community service • Training adult volunteers • Youth advancement • Recognition Commissioning Coaching and consultation by District volunteers for Unit adults to ensure the success of every Unit District • Membership • Strives for growth through: • Organizing new units • Joining existing units • Retaining existing members • Finance • Helps the District fund its share of the total Council budget: • Fund-raising • FOS • Endowments • Program • Helps Units with: • Camp promotion • Community service • Training adult volunteers • Youth advancement • Recognition Commissioning Coaching and consultation by District volunteers for Unit adults to ensure the success of every Unit Troops • Membership • Strives for growth through: • Recruiting new members • Retaining existing members • Finance • Helps the Troop fund its budget: • Fund-raising • FOS • Inventory • Program • Helps Unit with: • Camp promotion • Community service • Training adult volunteers • Youth advancement • Recognition Packs • Membership • Strives for growth through: • Recruiting new members • Retaining existing members • Finance • Helps the Pack fund its budget: • Fund-raising • FOS • Inventory • Program • Helps Unit with: • Camp promotion • Community service • Training adult volunteers • Youth advancement • Recognition

4. Benefits of Common Structure Benefits: • Familiar structure from Packs to Council • Support at District and Council levels for Unit roles • National level support for training and materials • Scouting.org Packs • Membership • Strives for growth through: • Recruiting new members • Retaining existing members • Finance • Helps the Pack fund its budget: • Fund-raising • FOS • Inventory • Program • Helps Unit with: • Camp promotion • Community service • Training adult volunteers • Youth advancement • Recognition • Committee Chair • Charter Org Rep (COR) • Secretary • Public Relations Chair • Advancement Chair • Outings Chair • ScoutParents Unit Coordinator • Treasurer • Public Relations Chair • Friends of Scouting Chair

5. Pack Committee Responsibilities • Supervise finances and equipment • Works closely with the Cubmaster to ensure a year round quality program

6. Committee Chair Responsibilities: • Maintain a close relationship with the Chartered Org. Rep (COR) • Report to the Chartered Organization to cultivate harmonious relations • Work with the Cubmaster on policy matters • Supervise Pack Committee operation by • Calling and presiding at Pack Leaders' meetings • Assigning duties to Committee Members • Planning for Pack charter review, roundup, and re-registration • Approving bills before payment by the Pack Treasurer • Conduct Pack Program Planning Conference & Pack Leaders' meetings • Complete Pack Committee Fast Start Training and Basic Leader Training • Ask the Committee to assist with recommendations for Leaders as needed

7. Committee Chair Responsibilities: (continued) • Recognize the need for and form more Dens, as needed • Work with the COR to provide adequate and safe facilities for meetings • Cooperate on council-approved money-earning projects • Manage finances through adequate financial records • Maintain adequate Pack records and take care of any Pack property • Assume direction of the Pack until a Cubmaster successor is ready • Appoint a Committee Member to manage for Youth Protection training • Provide a training program for adult family members • Develop and maintain strong Pack-Troop relationships • Work to bring about smooth transition of Webelos Scouts into the troop • Help bring families together at joint activities • Support the policies of the BSA

8. Treasurer Responsibilities: • Help the Pack Committee and Cubmaster establish a sound financial program for the Pack with a Pack budget plan • Open or maintain a bank account in the Pack's name and arrange for all transactions to be signed by any two of the Cubmaster, Pack Committee Chair, Secretary, or Treasurer • Approve all budget expenditures • Check all disbursements against budget allowances, and pay bills by check • The Pack Committee Chair should approve bills before payment • Collect dues • Give receipts for funds, and deposit the money in the bank account • Keep up-to-date financial records • Enter all income and expenditures under the proper budget item in the finance section of the Pack Record Book • Credit each Cub Scout with payment of dues

9. Treasurer Responsibilities: (continued) • Compare records with those of the Den Leaders - make sure they agree • Give leadership in developing a record-keeping system in the Pack • As required, counsel with a Scout’s family to encourage regular payment • Work out a plan with the Pack Committee so that the Scout can earn dues • Make regular monthly reports to the Pack Committee at the Pack Leaders' meeting, and report to the Chartered Organization as often as desirable on the financial condition of the Pack • Provide petty cash needed by Leaders • Keep a record of expenditures • Guide the Pack in conducting Council-approved Pack money-earning projects

10. Cubmaster Responsibilities: • Organize and oversea the Pack Meeting and other activities • Provide fun, active and fast paced Pack Meetings • Ensure that awards are presented in a fun and festive way to all Scouts • Involve parents in all the meetings and activities • As a role model, demonstrate the positive traits of leadership • Deliver monthly Cubmaster minute to help boys understand the values associated with the monthly theme as well as Cub Scouting’s positive value emphasis

11. Budgeting Process Preparation • Pack Annual Program Planning Conference • Receipts and Records from prior years • Council Website Info • http://www.senecawaterways.org/camping/facilities.php • http://www.senecawaterways.org/calendar_sc.php • Pack Roster & Membership Plan • New Delivery Method Plans • Http://scouting.org/sitecore/content/Home/CubScouts.aspx • Journey To Excellence Spreadsheet • http://scouting.org/sitecore/content/Home/Commissioners/Journey.aspx Forms • 13-273 Pack Budget Worksheet pdf (see Scouting.org) • 13-273 Pack Budget Worksheet xls (see Scouting.org)

12. Pack Budget Worksheet Preparation • Pack Annual Program Planning Conference • Receipts and Records from prior years • Council Website Info • http://www.senecawaterways.org/camping/facilities.php • http://www.senecawaterways.org/calendar_sc.php • Pack Roster & Membership Plan • New Delivery Method Plans • Http://scouting.org/sitecore/content/Home/CubScouts.aspx • Journey To Excellence Spreadsheet • http://scouting.org/sitecore/content/Home/Commissioners/Journey.aspx

13. Pack Budget Worksheet - Header • Establish projected number of Cub Scouts • It will be useful to understand breakdown by rank • Establish projected number of registered adults

14. Pack Budget Worksheet - Body • Reregistration detail • Advancement detail • Recognition detail • Special Events detail • Special Activities detail • Camping detail

15. Pack Budget Worksheet - Body • Program Materials detail • Leader Training detail • Total Budgeted Expenses • Income Calculations • Annual Dues • Prior Surplus • Other Income • Sub-Total • Fundraising Goal Points to Consider • Assumptions for bad debt? • Recruiting/retention assumptions? • Assumptions for scholarships? • Program balance across ranks? • Does spending reflect priorities? • Is focus on program, not funding? • Unique needs for this year? • Use of Scout Accounts?

16. Pack Budget – Fundraising Goal • Calculate Popcorn Goal • Calculate Sales Goal per Scout Points to Consider • Non-Council Fundraising requires prior approval • Unit Money-Earning Application, No. 34427 • Fundraising is program • Excessive fundraising due to small, inefficient efforts, poor planning or poor execution detracts from good program

17. Guides to Unit Money-Earning Projects 1. Do you really need a fundraising project? • If any contracts are to be signed, will they be signed by an individual, without reference to the Boy Scouts of America and without binding the local council, the Boy Scouts of America, or the chartered organization? Before any person in your unit signs a contract, he/she must make sure the venture is legitimate and worthy. If a contract is signed, he/she is personally responsible. • Will your fundraiser prevent promoters from trading on the name and goodwill of the Boy Scouts of America? • Will the fundraising activity uphold the good name of the BSA? Does it avoid games of chance, gambling, etc.? Selling raffle tickets or other games of chance is a direct violation of the BSA Rules and Regulations, which forbid gambling. • If a commercial product is to be sold, will it be sold on its own merits and without reference to the needs of Scouting? All commercial products must sell on their own merits, not the benefit received by the Boy Scouts. • If a commercial product is to be sold, will the fundraising activity comply with BSA policy on wearing the uniform? Typically, council popcorn sales or Scout show ticket sales are approved uniform fundraisers 7. Will the fundraising project avoid soliciting money or gifts? For example: Boy Scouts/Cub Scouts and leaders should not identify themselves as Boy Scouts/Cub Scouts or as a troop/pack participate in The Salvation Army’s Christmas Bell Ringing program. This would be raising money for another organization. • Does the fundraising activity avoid competition with other units, your chartered organization, your local council, and the United Way? Check with your chartered organization representative and your district executive to make certain that your chartered organization and the council agree on the dates and type of fundraiser. The local council is responsible for upholding the Charter and Bylaws and the Rules and Regulations of the BSA. To ensure compliance, all unit fundraisers MUST OBTAIN WRITTEN APPROVAL from the local council NO LESS THAN 14 DAYS before committing to the fundraiser.

18. Scout Accounts • Individual youth accounts. Packs using this method have traditionally had stronger programs with less turnover of youth (Cub Scouts are retained). Individual Cub Scout accounts, whereby the pack keeps track of how much a Cub Scout or his family has raised toward his “ideal year of Cub Scouting” goal, are critical to the success of this program. When individual Cub Scouts are credited for their efforts, they develop a sense of personal responsibility and participation. • What are Scout Accounts? • Quite simply it is an account that the Scout deposits any money earned from fund raising into. The unit acts like a bank, holding & distributing the funds. Scouts then use these funds to pay for scout activities like camping, summer camp, back packs, mess kits, merit badge supplies, pin & loop supplies, unit outings, etc… • A scout is "Thrifty" he works to earn the money for the things he needs. There is no better way to support this that with popcorn sales and scout accounts. • But our unit needs funds for tents, awards, books, equipment, etc. and fundraising is done to cover these things. Dues should be set to cover these expenses. All scouts share in the cost equally. • Why should we switch to scout accounts instead of a general fund? • Lets say that you set the yearly dues at $150 to cover expenses. Parents can pay this, or the scout can sell popcorn to cover the cost. • Scout A decides to pay the $150 and not sell popcorn. • Scout B decides to sell popcorn to raise the money. This Scout sells $1000 in popcorn. He earns $300 that goes to the unit general fund. • Scout B just paid twice as much as Scout A. How hard is he going to work next year? • Now if you use Scout accounts they will both pay the same amount. Plus when the Scout sees that the money he earns he can use for his Scouting supplies, he will be motivated to sell more popcorn. This will also encourage other Scouts to participate in the sale and earn their own money - increasing the amount of funds available for the unit to use for activities.

19. Getting Folks Started … • Resources • Scouting.org • Scout Source / Cub Scouts • Resources, Tools & Training • “No need to re-invent the wheel” • Roundtable • 1st Wednesday of every month • Cub Scout break out • Informed and Experienced Opinions • Fellowship • Unit Commissioner • Objective & Knowledgeable Sounding Board • Liason to District & Council resources • Scout Executive Planning is everything, Plans are nothing - Dwight D. Eisenhower -

20. Questions … • Thank you for investing your time at Leader U today • Thank you for all you do for Scouting • Feel free to contact me if I may be of further assistance David Levesque District Commissioner – Black Creek Cubmaster / Pack Trainer – Pack 100 Council Trainer (585) 764-6328 wdandjlevesque@aol.com