Provide section leaders with the tools necessary to run a section in a "Super Section" way.

• To explain the components of a budget and the budgeting process for section conclaves
• To understand the areas of responsibilities for the Section Budget
• To know the various components of the budget.
• To be able to prepare a Section Budget.

• Chalkboard/chalk
• Flip chart/markers

• Classroom or lecture hall

• The session name
• Your name (preferred nickname, if any)
• Your hometown, lodge name, and council name
• Other information relevant to the execution of the session

Start the session with a series of questions.

• Why do we prepare a budget? (Accountability; planning, what to charge, etc.)
• Who is responsible for preparing the budget? (Service Lodge with help from Section if needed)
• Who approves the budget? (Council of Chiefs - CoC)

OK, with that understood, let’s talk about the budget itself. What are the two primary components of the budget?

• Expenses
• Revenues

Let deal with the expense areas first. The expenses can be broken into two major categories. What are they?

• Section Expenses
• Section Conclave Expenses

• Section Officers/Advisers Expenses

• Newsletter
• Scrapbook
• Planbook

• Telephone
• Travel (to various regional events and national events)
• Necessary supplies

Discuss pros/cons; typically we let the adults pay their own way

List some of the Conclave expenses.

• Food
• Delegate Patch
• Trading Post items (Conclave specific)
• Insurance (liability & accident - two separate types)
• Utilities
• Recognition’s
• Promotions
• Publications
• Program Areas
• Guest fees/arrangements
• Host Lodge Expenses
• Special Funds

What are the sources of revenues to pay for the expense items?

• Delegate Fees (Discuss, what does everybody charge? What is a reasonable conclave fee for a delegate?)

• Sale of Conclave items (What do we sell?)

• Special fund raisers (patch auction - for Goodman fund or Chancy Scholarship)

• How might we mitigate the cost for the boys? Different fees for Youth/Adult?? Pre-sell conclave memorabilia to non-conclave participants?)

• What is the advantage of Pre-ordering conclave memorabilia? (Know exactly what to order; don’t need to fund the dollars up front)

• Are there other ways to bring in needed revenue without necessarily passing it directly to the youth who attend? (Back Patch with high profit margin and limited sales)

Now that we have described the components of the budget, let’s examine the process.

• Who prepares the budget? (what input do we need from the section? - section expenses and sale prices on memorabilia) Who is our resource here?

• What time frame does the budget cover? (Conclave to Conclave)

• When is the budget prepared? (Should be prior to winter COC for approval process)

• Who approves the budget? (Full COC)

• Who administers the budget/monies? (Service Lodge, Host Council’s accounting)

• Where is the money kept? (Custodial Account)

• How is accountability accomplished? (Line item entry per approved payment)

• How do we handle a shortfall in revenues? (Each lodge is charged a pro-rata share)

• What do we do with any excess revenues? (Each lodge is given a pro-rata share)

• Should we maintain a small sum as a balance to provide seed money for the host lodge? (Yes, see F.O.G. )

• Hand out sample budgets. Use one from F.O.G. - Is this the best? Should we have more detail? Why ? Also show one from our Section)

Thank them for their participation and attention