Download camp budgeting, analysis, and financial controls number: ao-806

CAMP BUDGETING, ANALYSIS, AND FINANCIAL CONTROLS
NUMBER: AO-806
(Revised January 1, 2013)
Page 1 of 3
Review Dates:
January 2016
STANDARD:
The council annually prepares a year-round camp budget and conducts an annual camp analysis based
on year-round data on all camp operations and properties.
APPLIES TO:
Camp Properties, Day Camp, Family Camp, Resident Camp, Trek Camp, Specialty Adventure Camp, High Adventure
Camp, COPE/Climbing
SPECIFIC REQUIREMENTS OF THE STANDARD:
A. Budget and financial data are entered in accordance with BSA accounting directives.
B. Financial controls are approved by the council executive board or appropriate committee and shared with
key staff.
C. Inventory and commissary food controls are in place approved by an appropriate council committee.
INTERPRETATION:
Statistical data gathered and analyzed should include both year-round and program-specific information on:
 Camp capacity, attendance, and occupancy rates
 Revenue and expense detail, including program costs, maintenance, depreciation, and profit/loss
 Impact of camp operations on council finances
 Review of leader evaluations
Each camp or group of camps should have its own written budget, with information on expected revenue and
expenses related to each aspect of the program. To the extent possible, all camp expenses should be placed in
financial code 21.
The camp director should determine key staff members who will help to administer the budget and identify the
processes for sharing ongoing budget information and controls.
Trading post operations should be addressed by the financial and inventory controls.
Commissary, kitchen, and dining hall food supplies and use should be controlled and inventories maintained.
Printing Date: July 14, 2017
CAMP BUDGETING, ANALYSIS, AND FINANCIAL CONTROLS
NUMBER: AO-806
(Revised January 1, 2013)
Page 2 of 3
VERIFICATION:


The council’s camp analysis and budget process is verified during the application and authorization
process.
The camp’s implementation of financial and inventory controls is discussed with the camp director or
business manager.
IMPLEMENTATION: 14
10 This section describes the steps that the council has taken to comply with and implement the standard or
recommended practice. This information should be shared with the camp assessment team, to demonstrate
compliance with the standard or recommended practice.
ORIENTATION / COMMUNICATIONS: 14
10 In this section, written steps should identify required communications/orientation for staff, participants, and/or
visitors and how such communications will occur.
ATTACHMENTS: 14
10 Identifies the attachments that demonstrate compliance with the standard or recommended practice.
OTHER RESOURCES: 14
10 Identifies other resources that may be helpful when implementing the standard or recommended practice.
As much as possible, include website addresses when appropriate.
Printing Date: July 14, 2017
CAMP BUDGETING, ANALYSIS, AND FINANCIAL CONTROLS
NUMBER: AO-806
(Revised January 1, 2013)
Page 3 of 3
Using the “TIME LINE” area below, establish a detailed plan and time schedule for completion of year-round
required tasks related to this standard or recommended practice.
Time Line
Month
Task
HOTSHOT
Date:
Name:
Address:
Phone:
(
)
Email:
Printing Date: July 14, 2017