General

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.

The Council acts as the banker for the Lodge and Chapter custodian accounts. The Lodge and Chapters maintain books for these accounts. The Council has assigned account numbers for the Lodge and each Chapter. Other accounts may be set up as deemed necessary for special activities. These account numbers are available though the Council Accounting Department.

Each month the Lodge Treasurer, with the help of his Adviser and the Council Accountant, will make available to the Chapters and Lodge a photocopy of the computer report of these accounts.

Budgets

The Lodge and all Chapters must prepare an annual budget. These budgets should include all projected income and expenses for the coming year. Chapter budgets must be submitted to the Lodge Treasurer by the February Lodge Executive Committee meeting. The Lodge Treasurer must submit the Lodge budget for approval at the January Lodge Executive Committee meeting.

The budgets are controlled by the Lodge Executive Committee of the Lodge or Chapter as appropriate

At the end of each month, the Treasurer prepares a financial report showing all receipts and expenditures for the past month and year-to-date. The Lodge and Chapters should use the Running Record of Income and Expenditures Form and the Itemized Record of Income and Expenses Form included herein.

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 .

Purchase Orders

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.

The Council will issue all purchase orders upon request with the approval of the District Staff Adviser for Chapters and the Lodge Staff Adviser for the Lodge. Purchase orders also require the approval of the Director of Support Services or his designee.

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.

Chapter requests must be approved by the Chapter Adviser or his designee (in writing) and the Chapter Staff Adviser.

Lodge requests must be approved by the Lodge Treasurer, Lodge Treasurer Adviser, and the Lodge Staff Adviser.

No payments of any kind will be made without the approval of the director of Support Services or his designee. Allow at least ten (10) working days before you need the check.

Journal Entry Memos

During the year, special events are conducted by the Lodge that require the Chapter to make reservations and payments.

These include:

• Lodge Banquet
• Pow Wow
• Ordeals
• Dues
• Section W4B Conclave

These events will be handled in the following manner.

The Chapter is responsible for the collection and deposit of fees into the Chapter account at the Scout Service Center on or before the deadline for reservations. Journal entries will be made by charging the Chapter account and crediting the Lodge account or other appropriate account.

Journal Entry Memos must be approved by the Chapter Chief, Chapter Adviser or designee, Staff Adviser and the Council Budget Committee. Two copies will be made with the original going to the Council Accountant, and a copy for the Chapter. See the Journal Entry Memo Form .

Petty Cast

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.

Cash Deposits

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.

Receipts

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:

1. Name
2. Amount
3. What the money is given for
4. Date and the signature of the person writing the receipt

The original copy goes to the person giving you the money. The pink copy is turned in to the Service Center with the money. The yellow copy stays with the receipt book.

All money and pink receipts should be deposited on a regular basis and no longer than one (1) month after receipt. Deposits should be made by the third week of the month so that the Accounting Office has time to post into the account and have the current print out by the Lodge Executive Committee Meeting.

Fully used receipt books must be turned in to the Lodge Treasurer before a new book can be issued (whenever possible). You may hot hold more than three (3) receipt books at any one time. Books will be signed in and out at the Lodge Executive Committee Meeting.

Calendar of Deductions

Related forms:
• Running Record of Income and Expenditures Form
• Itemized Record of Income and Expenses Form
• Check Request & Journal Entry Forms
• Activity Cost Worksheet
• Petty Cash Report
• Deposit Form