Discrepancies in Bank Accounts Procedure
1. The troop leader and the authorized signers on bank accounts are custodians of
troop/group funds. The troop leader and the authorized signers on bank accounts are
responsible to the Girl Scouts Western Pennsylvania board of directors for any monies
collected in the name of Girl Scouts.
2. Monies are to be used only by the troop/group for Girl Scout activities.
3. The troop leader is responsible for maintaining records and preparing reports that reflect
the status of troop/group funds.
4. If the troop leader fails to maintain records and prepare reports, the appropriate service
unit team member should review the situation with the troop leader and try to reconcile the
problem. GSWPA staff will provide support to the service unit.
5. If the troop leader has moved, leaving no records, or accounting of funds, GSWPA staff will
work with the service unit team members to resolve the account issues.
6. Suspected misappropriation of funds should be reported immediately to the GSWPA staff by
the concerned party. Misappropriation of funds will result in appropriate action against the
responsible adult. Please refer to Suspected Misappropriation of Troop Funds and
Confirmed Misappropriation of Troop Funds operating procedures.
7. Volunteers should not mix personal and troop/group funds in an account.
8. All fees incurred by the troop relating to discrepancies in the bank account, such as fees
added for insufficient funds and/or other fees charged by the bank or financial institution,
are the personal responsibility of the troop leader and/or troop volunteer who is managing
the troop account.
9. Misappropriation of funds will be cause for immediate dismissal from a volunteer position.
AUDITING
1. Troops, groups and service units are required to turn in an Annual Finance Report to their
service unit fi nance manager by June 30.
2. In the event of a discrepancy or question, the troop/group will receive a request for
information prepared by the service unit finance manager asking that certain information be
provided.
3. The troop/group/service unit will have two weeks to respond to their first notice before a
second is sent. If the information is still not received this may result in GSWPA staff auditing
the troop/group or service unit account and/or the troop/group leader/ service unit finance
manager not being re-appointed for the upcoming year.
4.
The completed reports are then reviewed by GSWPA staff for that unit. The review is to
ensure that all GSWPA guidelines for accounts have been followed.