Chapter Treasurer's Section
The Chapter Treasurer's duties and responsibilities are outlined in the "Lodge Rules", Appendix II , Section II , Article E.
The following procedures and standard forms should be reviewed thoroughly and used in the execution of the Treasurer's responsibility. Assistance will be provided by the Lodge Treasurer, his Adviser and the Council Accounting Department, if needed.
Council Accounting Services and Procedures
Wiatava Lodge 13, Order of the Arrow, is part of the program of the Boy Scouts of America, Orange County Council; therefore, it is subject to audit procedures as may be established by the Council Board of Directors. All financial transactions are subject to the Orange county Council yearly audit. All checks maid payable to the Boy Scouts of America must have the official Council stamps, and be endorsed by the Orange County Council, and deposited through the Council's normal banking procedures.
Chapter and Lodge Events
An activity budget should be prepared for each Lodge or Chapter event where $500.00 or more is required to operate. This budget must have the approval of the applicable Key 3 . The budget is for your protection and is used to ensure that proper planning has taken place. All money will be deposited to the appropriate Chapter or Lodge account. Bills will be paid against the same accounts by purchase order, request for check, or journal entry . Use of these items will discussed later. See sample Activity Cost Worksheet .
All purchases for the Chapter and Lodge should be made by purchase order. Examples are for Ordeal supplies and food, Pow Wow food, banquets, patches, souvenir items, etc.
Check Request Procedure
Obtain and prepare a Check Request Form . Be sure to include the address of the person or organization for whom the check is to be made payable. Clearly identify the item and cost description and the account to be charged for each item and the associated cost for each. Also, clearly print the name of the person making the request. You must attach all receipts.
Journal Entry Memos
During the year, special events are conducted by the Lodge that require the Chapter to make reservations and payments.
Each Chapter is allowed to have a petty cash fund to supplement small weekly and monthly out-of-pocket expenses approved by the Chapter Key 3 . This fund may not exceed one hundred twenty dollars ($120.00). The fund can be set up or replenished by submitting receipts of previous expenses (use a Petty Cash Report ) and a check request. The request must be approved by the Chapter Adviser or Chapter Staff Adviser and the Director of Support Services or his designee. Allow at least ten (10) working days (two weeks) for the preparation of the check.
Requisition For Merchandise
From time to time chapters may wish to purchase supplies from the National Supply Scout Shop. This should be planned in advance of a trip to the Service Center and must be approved by your District Staff Adviser. All items purchased must be pain for and cannot be returned to the Scout Shop. Either a purchase order or a Check Request Form should be completed at the time the items are ordered.
All cash deposits must be made at the registration desk at the Costa Mesa or Anaheim Service Center. Individuals making a deposit must be sure that they receive a receipt and that the Council makes a duplicate receipt. These receipts must be annotated with the name of the person making the deposit, the Chapter name and what the money is for. If it is for more than one item, each item must be listed. You will need a copy of these receipts in order to keep your Chapter financial records up to date.
Field Receipt books of 50 printed, 3 part forms are provided to each Chapter Treasurer as needed. These receipts represent cast or checks that have been given to the Chapter. The Chapter Treasurer will issue a receipts for all money, checks, Clan activities, events, etc. given to him during the year. The receipt will contain the following information:
Calendar of Deductions
COLLECT DUES FROM CHAPTER MEMBERS ALL THROUGHOUT THE YEAR.
NO CHAPTER WILL MAINTAIN A CHECKING ACCOUNT FOR CHAPTER FUNDS. ALL FUNDS COLLECTED ON CHAPTER EVENTS WILL BE DEPOSITED IN THE CHAPTER ACCOUNT AT THE COUNCIL SERVICE CENTER.
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