There are no set rules, except it should not be the troop leader!
Here are some guidelines:
Registration Fee ($15 beginning for the 2013-2014 membership year) – The parent (individual) pays for this. However, many troops who return year after year save some of the cookie profits to pay the registration fee for the girls.
Uniforms - Not required for troop activities but may be required for formal presentations – parents buy.
Apron or Vest – Parents usually buy. Sometimes a troop will decide to buy them if there is money in the treasury.
Handbooks – Parents usually buy. Sometimes the troop has a lending library of handbooks. They buy a few for the troop, girls can borrow but they stay with the troop. The leader handbooks are a legitimate troop expense and that money can be taken from the troop account. Be sure to talk about this as a troop, so the girls and parents are aware of this. Should you step down as leader, the books stay with the troop.
Insignia – Council identification strips, troop numbers, etc. – Parents usually buy.
Pins, stars, etc. – The Daisy Pin, World Trefoil Pin, Membership Star, etc. - Usually the troop buys.
Awards and Recognitions – Journey Awards, Daisy Promise Center and Learning Petals. Usually the troop buys with troop dues, fall and cookie product money. Sometimes when an award is earned by an individual (rather than earning as a troop), is purchased by the individual. This is a troop decision on who pays for this particular item.
Event Fees – The decision is made by the troop, it is done both ways. Sometimes the troop pays, but if a girl does not attend, she should repay the troop.
Troop Supplies – These are a normal part of running a troop and they are a troop expense. If your troop is short on funds, perhaps the girls could each bring items from home such as crayons, markers, scissors, etc. (Have a troop birthday party!)
First Aid Courses OR Troop Camp Training Course Fee – These are both legitimate troop expenses and can be paid for out of troop money. There are very few adult learning courses for which there is a fee, but they are legitimate troop expenses
Troop Snacks – This can be a shared expense with the girls taking turns brining snacks. If the girls decide that this isn’t what they want to do (troop votes) then it is a troop expense. The leader is not responsible for personally providing snacks for every troop meeting.