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Scout Unit Resources

Unit Resources

Business-like management of unit funds not only assures good fiscal responsibility and meeting the youth program needs, but it also provides a fine example for your youth members. A unit budget is made up a year at a time, usually for the year covered by the unit charter - though it may be based on a calendar or program year.

In developing the budget, expenses for the year must be estimated and a plan devised for meeting those expenses.  To determine what the unit expenses will be for the year, the unit annual program must be analyzed. Past expenses will serve as a guide for judging amounts needed for each budget category -- one-time expenses -- tents, etc.

In keeping with the principles of Scouting, the program of the unit is paid for by the members with money they earn  themselves. A unit that operates through the generosity of others and finances itself by the efforts of adults fails in its responsibility to teach its members self-reliance.

Building and supervising the unit budget plan is a major responsibility within every Scouting unit. Although packs, troops, crews, and posts use a different means to determine their own budget needs, each Scouting unit falls within the official BSA fiscal policies and procedures for BSA units.

Many units express concern or violate policy simply because a lack of understanding as to intent exists. We must recognize (A) the value of the good name and good will of the Boy Scouts of America, (B) the philosophy of value given for value received, and (C) the fact that Scouting exists to provide a wholesome program to the youth of our community and not to develop a cadre of young salesman. Money-earning projects should be designed as a means to supplement, not replace, the budget plan or dues system. 
BSA Product Sales and Policy Issues Manual

Additional information concerning unit budgets, the treasurer’s job, camper savings plans, forms, and records can be found in:

  • Unit Budget Plan, Basics, and Budgets
  • Pack Record Book
  • Cub Scout Leader Book
  • Troop & Team Record Book
  • Scoutmaster Handbook
  • Troop Committee Guide Book
  • Venturing Leader Handbook
  • Explorer Leader Handbook


How to Fund Your Unit

The annual popcorn sales provide great opportunities for money earning projects.  These projects provide no risk opportunities for your unit and are all approved by the council (no unit money earning application is required).  You will want to be sure you participate in:


How to Fundraise

A unit must submit a Unit Money-Earning Application at least two weeks prior to committing to any fundraiser.  Applications are not required for the Bay Area Council popcorn sale. Whenever your unit is planning a money-earning project, refer to the BSA's "Guide to Unit Money Earning Projects."  Understanding money earning guidelines will help you in the selection of your project. Money earning projects help boys learn to pay their way. All projects except the Council popcorn sale must be approved.


Open a Bank Account - Tax ID Number

Banks require an EIN number to open a checking account.  Use an IRS SS-4 Application for Employer Identification Number to get an EIN.  Note: The EIN can only be used for checking account identification purposes).


State Sales Tax

Information on state sales tax issues is available on the state of Texas site.  In order to make a sales tax exempt purchase for your unit, use the State Sales Tax Exemption Certification. Realize some large stores like Sam's, Wal-Mart, etc. might require a Tax letter from the State Comptroller.


Open an Account at the
Bay Area Council Scout Shop

Unit accounts allow convenient transactions at the council Scout shop.  Unit account funds can be applied to recharters, membership, advancement, uniforms, literature and other supplies.

Funds can be sent through the mail by a check, sent to the council office or by phone using a credit card. 

When a unit purchases merchandise through the council Scout shop, the unit receives the goods tax free and is supporting their local council Scout Shop.

For more information, contact the Bay Area Council Scout Shop at 409-744-5206.

Bay Area Council, BSA
c/o Scout Shop
3020 53rd Street
Galveston, TX 77551

For more information, visit

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