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Tecumseh Council • Boy Scouts of America

Council Fiscal Policies

Updated: June 1, 2012

In an effort to be as prudent as possible in the management of the moneys of our Council, the following procedures will be implemented to procure goods or services in the name of the Tecumseh Council, BSA. These policies were approved by the Executive Committee and went into effect on June 1, 2008.


  1. This procedure should be followed for all goods or services with anticipated costs of $500 or more.
  2. Determine the goods or services needed and, if possible, commit the specifications to writing so that those parties who are asked to bid on them are all bidding on the same specifications.
  3. Send out specifications inviting a minimum of three bids on the goods and services and indicate the time that the bids are due.
  4. After the deadline for submission of bids has past, determine which company will provide the goods or services at the most advantageous price to the Council.  Submit three bids to Scout Executive with note indicating which bid is the top selection.  Make sure the goods and services comply with the specifications indicated.  If there is a departure on the specifications, make sure the other bidders have a chance to re-bid also.  Wait for Scout Executive approval before completing the purchase.
  5. When bids are identical or very close, we will take into consideration companies who have a proven track record of service to us or are our supporters in other endeavors. 
  6. Whenever possible, American made goods will be specified in the bidding process.


Sound business management of a Council requires that a purchase order system be in place to control expense obligations that the Council accrues. 

a.  Placing an order for services or materials requires a purchase order.

  1. All purchases will require the approval signature of the Scout Executive and staff advisor for the event.  If the Scout Executive is not available, the following staff members is designated to approve purchase orders:

Chris Lundquist: District Executive

c.  Purchase orders shall consist of three copies.

  1. Original to the vendor
  2. Second retained by requester
  3. Third to Jenny Spencer, Financial Manager
  1. A completed purchase order should specify:

    1.  Required – requestor, date of request, vendor, description

    and quantity ordered, account to be charged, signature of the     authorizing member of management.

    2.  Completed upon receipt of goods – quantity received.

    3.  Purchase orders are not valid until assigned a number by Jenny Spencer.

  2. Receipt of goods

    1.  Receiver/requestor receives goods and checks quantity           against purchase order.

    2.  Receiver/requestor matches purchase order with invoice/packing slip and purchase order.

    3.  Receiver/requestor approves the purchase order and signs it “received OK.”

    4.  Receiver/requestor sends purchase order, invoice and packing slip, stapled to Jenny Spencer.

  3. Finance Department

1.  Accounts payable matches the invoice with the purchase order verifying that the goods were signed as received and the cost was approved.  Discrepancies are referred to the requestor or approver.

2. Financial manager pays the purchase order if it matches the

    Invoice as to cost plus quantity and receipt is approved.

g.  Vendors will be notified that they will not be paid without a purchase order.


The Council has a petty cash fund to pay for minor cash purchases. The employees listed below shall have custody of and be personally responsible for all moneys in their petty cash funds until such time as the funds are surrendered.  Custodians shall acknowledge receipt of petty cash funds with a field receipt.

  1. Petty cash funds operate as “imprest” funds.  Once established, the amount in each fund should remain constant.  As funds are expended, a check should be drawn to replace the money spent and charges should be recorded to the appropriate expense account.
  2. Petty cash funds are established as follows:

    Camp Birch – Ranger                        $400

    Council Office – Jenny Spencer                  $400

    If Jenny is not in the office, you must have another employee present and you will both sign that Petty Cash was distributed/ received – two signatures on the cash slip.  If there is only one employee in the office and you need petty cash, you must wait until another employee is present.  If you are the only employee in the Scout Store and you need to make change for the cash register, this rule will not apply.

  3. Prepare petty cash vouchers in ink and show date, item purchased, the amount in words or numbers, the account charged and signatures of the person receiving the money and the person approving the payment.  The voucher shall be supported by an invoice or expense ticket.
  4. Checks shall be drawn payable to Ranger or Jenny Spencer petty cash fund.
  5. The office and camp petty cash boxes will be audited periodically by the Scout Executive or designate.
  6. Cash needed for events shall come from cash advances and may not be taken from the petty cash fund.


Budgets will be created for all regular Council expenditures and all self-sustaining events.  Budgets shall be submitted during the normal fall budgeting process and approved before any promotional materials are distributed for an event or any purchases for such event are made.

  1. All camp and activity budgets will be reviewed by the event chairman and staff advisor.  The budget must then be approved by Council Budget Committee and Council Officers.
  2. Each event shall be charged for the appropriate share of direct expenses.  A 10% contingency will be added for total revenues exceeding total expenses.  A 7% administration fee will be added for liability insurance, staff time and printing.  Camp facilities will be charged a usage fee approved by the Council Budget Committee. 
  3. At the conclusion of the current year’s activity, it shall be the responsibility of each event committee to review and revise next year’s budget.
  4. Contributions of services and materials instead of cash will result in a charge to the budget item affected by the type of service or material.
  5. Check requests and receipts for reimbursement of budgeted items will be submitted by the event staff advisor and approved by the Scout Executive or designee.
  6. Draft budgets are recommended to the Council Budget Committee for approval. 
  7. The final operating budget for the coming year shall be presented to the Executive Committee for approval in December of each year.


Deposits for all activities and camping events will be non-refundable.  All promotion pieces for events will include this disclaimer. 

For weekend camping only, a refund can be obtained by canceling

the reservation at least four weeks in advance.  Full payments for weekend camping are required within 14 days of the reservation or the unit will lose the reservation.   


Gift in kinds will be credited only for budgeted supplies and services.  Gift in kinds will not be credited for labor at camp.


Materials and supplies for service projects cannot be charged to the council.


Council assistance with membership fees will only be considered for families with extreme financial difficulties.  In those cases, the family will be asked to pay a portion of the membership fee.  The Council Commissioner will provide oversight and decide whether to approve the remaining portion of the membership fee.


Council staff will help direct Scouts in need of uniforms to troops or thrift stores that may be able to assist.


Council and district operating or event committees are not allowed to solicit monetary donations from businesses or service clubs.  Businesses and service clubs shall only be solicited for the Friends of Scouting campaign or council approved special events.  Units are required to submit a money earning application and get approval for all fundraising projects.  


Volunteers are only allowed to make purchases for council and district events only if the items are approved in the event budget and the staff advisor has signed off on the purchase in writing.


Tecumseh Council is a 501c3 tax-exempt organization.  All employees and volunteers making purchases for council events or business should carry appropriate documents to ensure tax is not paid on purchases.  Taxes on approved, submitted receipts will not be reimbursed by Tecumseh Council.

Adapted from National Council recommended procedures.

Approved by Council Executive Committee on May 29, 2008 and updated June 1, 2012.

Other Policies 

2017-2018 Board Conflict of Interest Policy.pdf 

2017-2018 Capitalization Policy.pdf 

2017-2018 Check Signing Authorization.pdf 

2017-2018 Code of Ethics Policy .pdf 

2017-2018 Council By Laws.pdf 

2017-2018 Credit Card Number Security Policy.pdf 

2017-2018 Crisis Communication Plan.pdf 

2017-2018 Endowment Spending Policy.pdf 

2017-2018 Gift Acceptance Policies.pdf 

2017-2018 Records Retention Policy.pdf 

2017-2018 Resolution to Expend Funds.pdf 

2017-2018 Scout Executive Authority.pdf 

2017-2018 Technology Useage Policy.pdf 

2017-2018 The Local Council Annual Meeting and Election Procedures.pdf 

2017-2018 Whistle Blower Policy.pdf

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