Lodge Finance Manual - oa-bsa.org · Lodge Finance Manual – 1 – Order of the Arrow, BSA Lodge Finance Manual The Lodge Finance Manual provides ideas and guidelines for • budget

Lodge Finance ManualThe Lodge Finance Manual provides ideas and guidelines for budget building and control, the jobs of lodge members related to lodge finances, financial recordkeeping, inventory control, financial reports, and money-earning projects.

Revised January 2019

Contents

Lodge Finance Manual

The Local Council Accounting System . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1Lodge Positions Relating to Finances of the Lodge. . . . . . . . . . . . . . . . . . . 2Building the Lodge Budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2Budget Control . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3Authorized Approvals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3Council Accounting Department . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3Income and Expenditure Records. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4Reconciliation with the Council’s “Books” . . . . . . . . . . . . . . . . . . . . . . . . . . . 4The Inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4Chapter Finances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5The Lodge Financial Record Book . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5Directions for Auditing Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6Financing Lodge Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7Financial Support to Local Councils. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8National Order of the Arrow Committee Finances . . . . . . . . . . . . . . . . . . . 9

Records and Forms

Monthly Audit Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10Lodge Operating Budget Worksheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11Lodge Money-Earning Application . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12Ten Guides to Lodge Money-Earning Projects. . . . . . . . . . . . . . . . . . . . . . .13Running Record of Income and Expenditures . . . . . . . . . . . . . . . . . . . . . . .15Itemized Record of Income and Expenditures . . . . . . . . . . . . . . . . . . . . . . 16Inventory of Lodge Property. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .17

Lodge Finance Manual – i – Order of the Arrow, BSA

Lodge Finance Manual – ii – Order of the Arrow, BSA

Lodge Finance Manual

The Lodge Finance Manual provides ideas andguidelines for

• budget building and control,

• financial operations, management, record-keeping and reporting,

• field operations,

• inventory control,

• money-earning projects, and

• the roles of lodge members related tolodge finances.

Proper management of lodge finances requirescooperation and the sharing of lodge financialdocuments between the lodge treasurer, lodgefinancial adviser, lodge adviser, lodge chief, andlodge staff adviser, and the council accountingspecialist, council trading post manager, andScout executive. Using this manual will helpthe Order of the Arrow lodge develop properfinancial procedures that will strengthen itsposition as a responsible part of the council’sprogram and operations. Lodge finances aremanaged cooperatively by both youth andadult leaders of the lodge and all the involvedparties listed above need access to the lodge’sfinance details and financial records.

The Local Council Accounting System

All OA funds will be accounted for in the localBSA council “2371 Custodian Account – Orderof the Arrow”. The following quotation isreprinted from the BSA Local Council Account-ing Manual:

“2371: Custodial Account – Order of theArrow

This account records funds held on behalfof the Order of the Arrow. It is an estab-lished BSA policy that the local council actsas a banker for its local Order of the Arrowlodge. It is against BSA policy for the Orderof the Arrow lodge to have its own bankaccount. The local council should notmaintain the books of the Order of theArrow lodge.

Credits to this account will representreceipts from the cash receipts journal rep-resenting payment of Order of the Arrowdues, fees for Ordeals, etc. Debits to theaccount will represent disbursements fromthe accounts payable journal for invoicesapproved by the Order of the Arrow lodgefor payment.

Supplies purchased by the Order of theArrow are the property of the lodge andshould not be included by the council inAccount 1401, inventory – supplies for sale– council service center.

Any other accounting for various chapters,activities, etc. of the Order of the Arrow, ifin use, are to be maintained by the Order ofthe Arrow lodge itself.”

Councils use “activity accounts” to simplifyaccounting for council-sponsored activities.These are not custodial accounts and thus arenot appropriate for use with OA funds. Per theabove excerpt from the Local CouncilAccounting Manual, funds for OA activitiesmust be kept in the lodge’s custodial accountand not in council activity accounts.

Lodge Finance Manual – 1 – Order of the Arrow, BSA

Lodge Positions Relating to Finances of the Lodge

The Lodge Treasurer

The lodge treasurer is the elected lodge officerwho is responsible for maintaining sound lodgefinancial records – income, expense, dues,inventory, budget, etc. They work closely withthe council service center accounting special-ist in matters relating to income, expenses,inventory and auditing. They supervise receiptof all income from lodge members, activities,and events and deposits receipts in the councilOA account (through the council service cen-ter). In addition, they:

• Chair the lodge finance committee andsupervise preparation of the annual lodgebudget;

• Work closely with the lodge financialadviser and members of the lodge financecommittee;

• Work with the lodge secretary and mem-bership committee on collection of lodgedues;

• Set up and maintain the lodge financialrecord book;

• Prepare financial statements for the lodgeexecutive committee; and

• Keep the lodge executive committee awareof their adherence to the lodge budget.

The Lodge Financial Adviser

The lodge financial adviser works closely withthe lodge treasurer and the lodge financecommittee to establish and maintain properaccounting procedures. The financial advisermeets with the lodge treasurer, lodge chief,lodge adviser, staff adviser, Scout executive,and council accounting specialist as often asrequired to maintain adequate records.

Lodge Finance Committee

The members of this committee are appointedby the lodge chief. The committee:

• Is chaired by the lodge treasurer andadvised by the lodge financial adviser;

• Develops the annual lodge budget for sub-mission to the lodge executive committee(chapter needs are part of the lodge bud-get);

• Works with the lodge secretary and mem-bership committee in matters concerningdues collection;

• Performs the monthly audit of the lodgefinancial records; and

• Develops proposed money-earning proj-ects for consideration by the lodge execu-tive committee.

Building the Lodge Budget

The fiscal year of the lodge should run concur-rently with the council’s fiscal year. Building thelodge budget should begin at least 120 daysbefore the end of the fiscal year. The financecommittee should request expense andincome estimates from the lodge operatingcommittees, officers, and chapters for the nextfiscal year. From this information, a proposedbudget is developed for the next year, reviewedby the Key 3, and presented to the lodge exec-utive committee for approval (the “LodgeOperating Budget Worksheet” on page 11 canbe used for this purpose). Since this budget willprobably be administered by a new set of offi-cers, the budget should include the flexibility toallow the new officers the chance to adjust tothe needs of the lodge that arise during theirportion of the new fiscal year.

Each scheduled lodge or chapter event(Ordeals, Brotherhoods, service projects, fel-lowships, banquets, etc.) should have an eventbudget prepared by the event chairman andthe event adviser, with approval by the lodgetreasurer and financial adviser. As with all BSAevents, the goal for events is to break even, sobudgets should include a contingency amount(usually 5-10% of expected expenses) to allowfor unanticipated developments (e.g., lowerthan expected attendance, cost growth, lastminute requirements). Promptly following theend of each event, the event chairman and


event adviser should prepare a financial reportthat compares actual income and expenses tothe event budget, and provide that report tothe lodge treasurer and financial adviser.

Budget Control

The approved lodge budget is controlled bythe lodge executive committee based on infor-mation received from the lodge treasurer andthe finance committee.

At the end of each month, the lodge treasurerprepares a financial report showing receiptsand expenditures for the past month and theyear to date. These figures should be com-pared to the budgeted figures of each item.This type of report will not only tell the mem-bers of the lodge executive committee thefinancial position of the lodge, but indicatehow the lodge programs and projects are pro-gressing. This information should also be usedduring all Key 3 meetings.

Authorized Approvals

Since all expenditures eventually will berecorded in the council’s books, a system ofpurchase orders and other expenditureapproval forms should be developed.

Any expenditure in the approved lodge budget(e.g., lodge charter renewal fee) does notrequire further approval by the lodge executivecommittee. An expense not budgeted musthave lodge executive committee approvalbefore a purchase order is issued. The lodgemay choose to adopt rules that delegate theapproval of low-value expenses to certain offi-cers and advisers.

If a lodge member incurs expenses by usingpersonal funds on behalf of an event, the eventchairman must give approval before the item(s)is (are) purchased.

The process for approving expenditures mayvary from council to council. In most lodges,the lodge treasurer and lodge financial advisermeet annually with the Scout executive, lodgestaff adviser, lodge adviser, lodge chief, andcouncil accounting specialist to discuss the

desired methods for approvals. These shouldbe documented to ensure that all involved inthe process clearly understand these proce-dures and are able to follow them properly.

Council Accounting Department

The lodge treasurer with the staff adviser andlodge financial adviser must meet with thecouncil accounting specialist to review thecouncil’s accounting procedures as they relateto the OA. Subjects to discuss and agreementsto be reached should include:

• Over-the-counter OA receipts;

• Use of income receipts as a route slip(attached to order form or reservationrequest);

• Inventory control of OA literature, supplies,accessories, patches, awards, and memo-rabilia;

• Use of purchase orders for OA materialsand equipment (copy for lodge treasurer);

• Process for ordering items from BSA Supplyor from the national OA office;

• Payment of OA obligations (approvals andreceipts required);

• Timing during the month when the lodgeaccount statement will be available fromthe council accounting specialist;

• Time-line for processing approved expen-ditures;

• Process for correcting mistakes in the OAaccount;

• Process and lead time for requesting pettycash advances for lodge events; and

• Work and file space for the lodge (meetwith the office manager).


Income and Expenditure Records

Every local council issues receipts for allincome. It is recommended that councilsreceipt all income using an original receipt andthree copies. One copy can be given to thelodge treasurer as a record of individual trans-actions. In the case of receipts from a lodgefunction, the original copy will also be a part ofthe lodge treasurer’s records.

Receipts should be issued for any cashreceived at a lodge function. Typically, this willbe done through a field receipt issued by achapter staff adviser or the lodge staff adviser.Records of all cash, checks or other incomereceived at an event should be promptly pro-vided to the lodge treasurer. When merchan-dise is sold at an event, field receipts need notbe issued for each transaction, though fieldreceipts should be issued if requested. Forthese sales, a single field receipt can be issuedwhen the person who managed the sale turnsover the cash receipts for transmission to thecouncil service center, less the value of anyfield receipts that were requested per the pre-vious sentence.

Cash received at a lodge function must neverbe used to provide “on the spot” reimburse-ment for function-related expenses. Instead,receipts should be submitted using establishedprocedures so that reimbursement can bemade promptly through the council servicecenter.

The lodge treasurer maintains records ofexpenditures by using the lodge’s copies ofpurchase orders and other documents (lodgeminutes, letters of approval, copies of invoicesand receipts, etc.).

Reconciliation with the Council’s “Books”

After the lodge treasurer has received the totalincome, expenditures, and balance figuresfrom the council’s accounting specialist, theyshould reconcile their financial record bookusing the amounts from the copies of receipts

and purchase orders. These figures should beentered in the proper columns of the lodgefinancial record book as the route copies arereceived.

After the lodge treasurer has reconciled thebooks with the council figures, the lodge finan-cial report can be prepared. If the books do notreconcile properly, the lodge treasurer shouldimmediately notify the lodge financial adviser,staff adviser, and lodge adviser; if necessary,one of these advisers will contact the councilaccounting specialist. Details of any problemsshould be documented to the best of the lodgetreasurer’s ability. The problem will need to beinvestigated promptly and corrected in orderto consider the month closed and to be able tocomplete the lodge financial report. The lon-ger problems go unreported, the harder theywill be to track down and correct.

The Inventory

Any items that the lodge purchases are consid-ered lodge property and inventory. This mayinclude but is not limited to supplies, ceremo-nial and dance outfits, awards, materials, publi-cations, books, software, etc. All lodgeinventory and property should be inventoriedand accounted for twice a year. Completion ofthese inventories and their results should bedocumented and reported as part of the trea-surer’s next report to the LEC. An assistantlodge treasurer can be appointed by the lodgechief for this task. In such cases, the assistantlodge treasurer will be under the supervision ofthe lodge treasurer.

The inventory of lodge material and suppliesfor resale should be recorded by the lodgetreasurer or assistant lodge treasurer. In coop-eration with the council’s service center trad-ing post manager, this information can becompared with BSA Supply Division invoicesfor quantities received and the receipt copiesfor quantities sold. It is important that the loca-tion of all inventory is known at all times. Lodgeinventory consigned to lodge members shouldbe documented and signed for. A receiptshould be provided when any consigned mate-rials are returned to the lodge.


Any lodge member in possession of lodgeinventory should be aware that they areaccountable for the inventory while in theirpossession and should ensure a safe place forstorage of the items. Lodge members in pos-session of more than $500 of lodge propertyshould make sure that their personal insurancepolicy covers the inventory in the event oftheft, damage or loss. Parents should also benotified when youth need to be in possessionof lodge property valued over $500 as they arethe ones ultimately responsible for the safe-keeping of the property.

Chapter Finances

If the lodge has chapters, the chapters are inte-gral components of the lodge and as such,their finances are a component of the lodge’sfinances. If separate chapter accounts aredesired, they must be established as sub-accounts of the lodge account. This can bearranged with the council accounting special-ist.

The Lodge Financial Record Book

The lodge financial record book is designed toprovide the OA lodge with up-to-date infor-mation concerning the lodge’s financial condi-tion. The lodge treasurer sets up and maintainsthe lodge financial record book, typically in aloose-leaf binder. Along with the approved

lodge budget for the current fiscal year, thebook consists of the:

• Running Record of Income and Expendi-tures (one for each month), [page 15]

• Itemized Record of Income and Expendi-tures (one for each month), [page 16], and

• Inventory of Lodge Property [page 17].

The blank forms provided in the forms sectionof this book may be locally reproduced. Whenthis book is opened in Adobe Acrobat, theforms can be filled out within Acrobat.

Items that could be included as headings forthe columns of the lodge financial record bookare listed below in alphabetical order. Be surethe financial record book column headingsagree with budget items.

The following illustration is an example of how to set up the lodge financial record book.

Activities

Awards

Brotherhood committee

Camp promotion

Ceremonies

Chapters

Conclave

Dance Team

Fellowship

Lodge executive committee

Membership (unit election)

National conference

Ordeal weekends

Publications

Refunds payable

Supplies

Vigil committee

Running Record of Income and Expenditures

1Dates

2Received From/Paid To

Enter Check or Receipt #

3Income

4Expenditures

5Balance

1 8/1/06 Balance Brought Forward $ 417.202 8/6/06 Ordeal fellowship 8503 $ 270.00 687.203 8/8/06 National conference fee 8507 125.00 812.204 8/8/06 Jones Brothers Grocery 1253 $ 87.60 724.605 8/12/06 Sale of supplies 8537 25.00 749.606 8/13/06 National Council (Conferences) 1278 90.00 659.607 8/18/06 John Smith (Conference Petty Cash) 1274 200.00 459.608 8/21/06 National Supply Division 1283 343.75 115.859 8/22/06 Alamo Area Council 25.00 90.85

10 8/22/06 Sale of Supplies 8592 36.00 126.8511

26 Totals End of August 2006 $ 456.00 $ 746.35 $ 126.85


The numbers assigned to the columns in theillustration are referenced in these instructions:

• Enter the date of each transaction in col-umn 1.

• Enter the source of income or expenditurein column 2.

• Enter the amounts of income or expendi-ture in column 3 or 4.

• Keep a running balance in column 5 aftereach entry.

• List the figures in the income and expendi-ture columns (3 and 4 above) under theproper budget item on the correspondingline of the Itemized Record of Income andExpenditures at the end of month.

• Total all columns on line 26 and bring the

balance forward to line 1 on the next

month. If done correctly, the total of col-

umn 3 on the Running Record of Income

and Expenditures will equal the sum of col-

umns 6 through 9 on the Itemized Record

of Income and Expenditures, and the total

of column 4 on the Running Record of

Income and Expenditures will equal the

sum of columns 10 through 16 on the

Itemized Record of Income and Expendi-

tures.

• Draw a diagonal line across the unused

space in each completed month to indicate

that the month’s business is complete.

This record enables the treasurer to keep trackof the individual items of income and expendi-ture. It is by this record that the treasurer cankeep a month-by-month accounting of theitems in the lodge budget and the income andexpenditures of special projects and activities.

All items under “Income” in column 3 arerecorded under columns 6 through 9. Allexpenditures under column 4 are recorded incolumns 10 through 16. Items of income andexpense which relate to activities outside thebudget plan are handled under column 9,“Activities,” and under column 16, “OtherExpenditures.”

Directions for Auditing Accounts

At the end of each month, an audit of the lodgefinancial records should be conducted by amember of the finance committee other thanthe lodge treasurer. The lodge treasurer andfinancial adviser should participate in the audit.The audit is conducted as follows, using thelodge financial record book and the “MonthlyAudit Report” on page 10:

1. Compare the balance in the council’sbooks with the balance of the last financialreport. Prove the balance by taking intoaccount all outstanding approved expenses

Itemized Record of Income and Expenditures

Income Expenditures

6

Dues

New 7 Member

Fees

8

Supplies

9

Activities

Lodge 10 Charter

Fee

11Camp

Promotion

12Unit

Election

13Ceremonial Equipment

14

Activities

15Supplies &

Accessories

16Other

Expenditures

1

2 90.00 180.003 125.004 87.605 25.006 90.007 200.008 343.759 25.00

10 36.0011

26 90.00 61.00 305.00 25.00 343.75 377.60


and receipts recorded since the last finan-cial report.

2. Assemble all receipts (route copies) and allpurchase orders to make sure bills werecorrect and paid. There must be a receipt(route copy) for all monies received in thecouncil’s books, and there must be areceipted bill or slip of paper explaining thepurpose of each expense.

3. Account for petty cash or activity advances.Cash and receipted bills must equal checksissued for petty cash or advances.

4. Complete the audit by filling out themonthly audit report and annotating eachaudited page in the lodge financial recordbook with “Audited”, the date and the audi-tor’s signature.

Once the audit is complete, the auditor, trea-surer, and lodge financial adviser should dis-cuss and finalize the treasurer’s report for thenext lodge executive committee meeting. Thisreport can be made directly from the monthlylodge financial record.

Financing Lodge Operations

There are many ways to generate revenue forlodge operations. The most common arelodge dues, activity fees, trading post incomeand money-earning projects. Each of these isaddressed below.

Lodge dues: Lodge dues should be kept to aminimum. In general, dues should be set suffi-ciently to cover both the annual contributionto the national office required during lodgecharter renewal plus the anticipated annualcost of the administrative expenses of thelodge.

Activity fees: Activity fees should be set suchthat they cover the cost of the individual activ-ity, a contingency, and any required insuranceand council surcharge. Activity fees should notbe used to build lodge bank balances since itwould result in unfair taxing of only thoseactively participating in that particular event. Ifthere is a valid reason to build lodge bank bal-

ances, this would be an appropriate reason toconsider a money-earning project.

Trading post operations: Whereas patchestend to be the most popular trading post items,there is a range of items sold in lodge tradingposts (e.g., hats, T-shirts, lodge memorabilia).Care should be taken to avoid building exces-sive inventories of items to be sold. As a gen-eral rule, no more inventory than the lodgeexpects to sell in one year should be held.Lodges are encouraged to remind their mem-bers of the national OA memorabilia (sashes,pins, OA Handbook, etc.) available for salethrough their local Scout shop. Lodges canalso order these national memorabilia itemsthrough the lodge staff adviser so they can besold through the lodge trading post at activi-ties. In some councils, lodges may be able toarrange through the Scout shop manager forthe Scout shop to sell their lodge flap patchesand possibly other lodge merchandise to OAmembers.

Sashes are needed for Ordeal, Brotherhoodand Vigil Honor ceremonies and the OA Hand-book is needed for new brothers. When ordersfor these items are being planned, these needsand the needs of the lodge trading post shouldboth be considered.

Money-earning projects: Money-earning proj-ects must be approved in advance by the localcouncil Scout executive. Guidelines formoney-earning projects are outlined below.Examples of money earning projects include:pancake breakfasts, spaghetti dinners, and carwashes.

In addition to these common revenue sources,many lodges have developed other innovativeideas for revenue generation. Examplesinclude: trade-o-rees, concession stands atcamporees, and Scouting memorabilia auc-tions within the Scouting family. Additionalfund-raising ideas are periodically posted tothe lodge best practices portal on the NationalOA website (www.oa-bsa.org/resources/ucl-support/lodge-ideas).

Keep in mind that during the annual financialplanning process, lodges should avoid accu-mulating excessive OA account balances. Bal-


https://www.oa-bsa.org/resources/ucl-support/lodge-ideas

https://www.oa-bsa.org/resources/ucl-support/lodge-ideas

ances should be held to support programmedlodge functions with reasonable considerationfor contingencies. When OA account balancesexceed these levels, lodges should give seriousconsideration to making an extraordinaryfinancial contribution to their local council.

It is important that any money-earning projectsconducted by the OA lodge are respectful ofthe council’s money-earning projects. Thelodge should never seek to create a situationwhere they are competing with the council forfunds or attempting to acquire money fromdonors who are already providing financialsupport to the council.

Financial Support to Local Councils

One of the highest priorities of Boy Scoutcouncils is to be fiscally sound. OA lodges havemany ways by which they can support theirlocal councils. One of the most important isfinancial contributions. The lodge Journey toExcellence program includes criteria regardingdirect financial contributions to local councils.Mechanisms frequently used by lodgesinclude:

• Contributing to the council Friends ofScouting (FOS) campaign,

• Donating to capital improvements,

• Funding a maintenance contract for coun-cil equipment,

• Contributing to the council’s endowmentprogram by recognizing a deserving mem-ber with a James E. West Award,

• Funding the replacement of a council vehi-cle or piece of equipment, and

• Donating materials used in lodge serviceprojects supporting council camps.

Two national OA programs available to supportlocal councils are the Maury Clancy IndianCampership Fund and the National ServiceGrant program:

Maury Clancy Indian Campership Fund: Thepurpose of the Maury Clancy Indian Camper-

ship Fund is to give Boy Scouts of AmericanIndian heritage the opportunity to attend anapproved council long-term camp program.Named in memory of Maury Clancy, a long-time member of the national OA committee,the fund is maintained by the national officeand is financed through donations from OAmembers through their lodges and at nationalOA events. OA lodges and sections may con-tribute to the fund at any time by mailing dona-tions to:

DirectorOrder of the ArrowBoy Scouts of America1325 West Walnut Hill LaneP.O. Box 152079Irving, TX 75015-2079

marked for the Maury Clancy Indian Camper-ship Fund. Camperships are provided for up to50% of the cost of one week at an official BSAlong-term camp. By April 1, two forms are sentto each Scout executive: one form requires anestimate by May 1 of the number of camper-ships needed for that summer; the other certi-fies the actual campers by name, age, unit,tribe, camp attended and fees. The latter formis required between September 1 and October1 of the year in which the Scout attended theofficial BSA long-term camp.

National Service Grant program: Each yearthe national Order of the Arrow committeemakes available matching grant money tolodges for camp or service center projects intheir local councils. The OA will provide up toone-half of the money needed for a selectedservice project. The maximum amount that willbe granted is $5,000. Selected projects mustbe consistent with the lodge/council strategicplans. Grant applications may be acquired fromthe national OA website www.oa-bsa.org andmust be submitted by October 31; thoselodges granted awards will be notified by thefollowing January 31. To be eligible for grantconsideration, the lodge must have achievedJourney to Excellence recognition in the yearof their submission and not have received agrant from the OA within the last two years.


http://www.oa-bsa.org

National Order of the Arrow Committee Finances

Much like the lodge financial activities outlinedin this publication, the national Order of theArrow committee develops an annual budgetto support the national programs of the OA.Annual lodge membership fees fund theadministrative expenses of the committee.Activity fees are collected for national eventssuch as national OA conferences with theobjective of those activities being self-financ-ing. Funds are generated from the OA’s tradingpost operations throughout the year and atnational events. Revenue from national OAtrading post operations and the OA’s endow-ment fund support the annual programs andactivities of the national committee. Theseactivities include:

• Participation in national BSA events such asnational jamborees;

• National OA training programs (e.g.,National Leadership Seminars, NationalLodge Adviser Training Seminars, andDeveloping Youth Leadership Confer-ences);

• National Service Grants to individuallodges;

• Program support to the OA’s high adven-ture programs; and

• Preservation of OA historical memorabilia.


Records and FormsMonthly Audit Report

(For lodge executive committee reports by the treasurer)

This report is submitted as a correct statement of the financial accounts of this lodge.

Lodge Treasurer Lodge Financial Adviser

Month of

Balance on hand at beginning of month

Total income since last report(Line 26, column 3)

Total expenditures since last report(Line 26, column 4)

Gain or loss since last report

Balance on hand(To be carried over to line 1, next month)

Unexpended petty cash

Total Cash on hand

Outstanding bills to be paid

Total of all bills to be paid


Lodge Operating Budget Worksheet

Lodge & Cncl. Year

Receipts

Carried forward from (year)

Member dues @

New member fee @

Sale of lodge emblems

Sale of OA accessories

Income from lodge events

Service weekends

Fellowships

Banquet

Others

Money-earning projects (list)

Other (list)

Total receipts

Expenditures

Lodge charter fee @

Cost of lodge emblems

Cost of OA accessories

Camp promotion

Unit elections

Ceremonial outfits

Cost of lodge events

Service weekends

Fellowships

Banquet

Others

FOS contribution

Gifts in kind to camp/service center

Money-earning projects (list)

Mailing

Office supplies & stationery

Recognitions (e.g., Vigil Honor)

Lodge Chief expenses to Council of Chiefs meetings

Others (list)

Carry forward to (year)

Total expenditures


Lodge Money-Earning Application

Please submit this application to the local council service center well in advance of the proposed dateof the money-earning project. Read “Ten Guides to Lodge Money-Earning Projects” which will helpanswer the questions below.

This lodge submits the following plan for its money-earning project and requests permission to carry itout.

Signed

Lodge Chief Lodge Adviser Lodge Staff Adviser

Date

Lodge & Council

1. What is the lodge’s money-earning plan?

2. About how much money does the lodge expect to earn from this project?

3. How will the money earned be used?

4. Has the lodge executive committee given full approval for this plan? ❏ Yes ❏ No

5. What are the proposed money-earning project dates?

6. Are tickets or a product to be sold? ❏ Tickets ❏ Product Please specify:

7. Will Arrowmen be in Scout uniform while carrying out this project? ❏ Yes ❏ No

8. Have neighboring councils and lodges been contacted to avoid overlapping their territory while working on this project?

❏ Yes ❏ No

9. Is the product or service in direct conflict with that offered by local merchants? ❏ Yes ❏ No

10. Are there any contracts to be signed? ❏ Yes ❏ No If yes, by whom? Give details:

11. Does the lodge have a budget? ❏ Yes ❏ No

12. How much are the lodge dues per person?

13. How much money does the lodge have in its treasury?

For Council Approvals

Approved by: Date:


Ten Guides to Lodge Money-Earning Projects

Whenever a lodge is planning a money-earningproject, this checklist can serve as a guide. It will behelpful in filling out the Lodge Money-EarningApplication. If the answer is “yes” to all the ques-tions that follow, it is likely that the project con-forms to Scouting standards and will be approved.

1. Have the lodge executive committee and Scout executive approved the project, includ-ing the dates and methods?

There should be a real need for earning money.The lodge should not engage in special money-earning projects merely because someone hasoffered an attractive plan or the treasury is low.Money needs should be based on lodge programcommitments for the current year. It’s good toremember that individual Arrowmen are alsoexpected to earn their own way for most lodgeand Scout activities.

2. Do the plan and dates avoid competition withmoney-raising programs and policies of theBSA local council and, if applicable, the rele-vant United Way chapter(s)?

Clear the money-earning project and dates withthe lodge adviser and lodge staff adviser.

3. Is the plan in harmony with local ordinances,free from any stigma of gambling, and consis-tent with the ideals and purposes of the BoyScouts of America and the Order of the Arrow?

If there is any question of its suitability, drop theproject and find a better one for the lodge.

4. If a commercial product is to be sold, will it besold on its own merits and not on the basis ofhelping Scouting or the OA?

Teaching a young person to stand on their ownfeet and to earn their own way is an integral part ofScout training and should be fully supported by theOA.

5. If tickets are sold for any function other than aScouting event, will Arrowmen sell them asindividuals, without depending on the goodwillof Scouting to make this sale possible?

Tickets may be sold by a boy in uniform in thename of Scouting for such things as pack shows,troop breakfasts, circuses, expositions, and similarScouting events.

6. Even when sales are confined to family andfriends, will they get their money’s worth from

any product they purchase, function theyattend, or services they receive from thelodge?

Here again is the principle of value received – asale standing on its own merit – so that the recipi-ents are not in any way subsidizing either Scoutingor the OA. Scouts must learn to pay their own wayand to honestly earn their money to do it. No oneis permitted to capitalize on a Scouting connectionor induce sympathy as a substitute for a worthyproduct or service.

7. If a project is planned for a particular area, arethe rights of neighboring councils and lodgesrespected?

It’s a courtesy to check with neighboring councilsand lodges to see that they aren’t covering the ter-ritory.

8. Is it reasonably certain that people who needwork or business will not lose it as a result ofthe lodge’s plan?

The lodge should neither sell nor offer services ifdoing so will damage someone’s livelihood. If pos-sible, check with people who may be affected.

9. Will the plan protect the name and goodwill ofthe Boy Scouts of America and the OA, andprevent it from being capitalized upon by pro-moters of shows, benefits, or sales campaigns?

Because of Scouting’s good reputation, customersrarely question the quality or price of a product.Unchecked, the network of Scouting units and OAlodges could become a beehive of commercialinterest to the neglect of character building andcitizenship training.

10. If any contracts are to be signed for the proj-ect, they must first be reviewed by your Scoutexecutive and signed by the appropriateauthority specified by the Scout executive.

Because the lodge is part of the council, any con-tracts must be signed by a specified BSA profes-sional or other approved signatory. The personwho signs a contract must make sure the ventureis legitimate and worthy. If somebody other thanan approved signatory signs a contract, he or she ispersonally responsible for payment, and cannotsign on behalf of the local council or the BoyScouts of America.



Running Record of Income and Expenditures

1Dates

2Received From/Paid To

Enter Check or Receipt #

3Income

4Expenditures

5Balance

1 Balance Brought Forward

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26 Totals End of 20


Itemized Record of Income and Expenditures

Income Expenditures

6

Dues

New 7 Member

Fees

8

Supplies

9

Activities

Lodge 10 Charter

Fee

11Camp

Promotion

12Unit

Election

13Ceremonial Equipment

14

Activities

15Supplies &

Accessories

16Other

Expenditures

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

– 16 – Order of the Arrow, BSA

Inventory of Lodge Property

Date Purchased

or ReceivedDescription of Item Where Stored Cost or Value

Inventory Check Date Disposition

MM DD YY


BOY SCOUTS OF AMERICA1325 West Walnut Hill LaneP.O. Box 152079Irving, Texas 75015-2079http://www.scouting.org Revised January 2019

Documents

Lodge Finance Manual - oa-bsa.org · Lodge Finance Manual – 1 – Order of the Arrow, BSA Lodge Finance Manual The Lodge Finance Manual provides ideas and guidelines for • budget