At the Daisy level (kindergarten and 1st grade),

• The group volunteer handles money, keeps financial records, and does all group budgeting.
  
• Parents/guardians may decide they will contribute to the cost of activities.
  
• Girls can participate in Girl Scout Cookie sales and other council-sponsored product sales.
  
• Daisies are always paired with an adult when selling anything. Girls do the asking and deliver the product, but adults handle the money and keep the girls secure.
  

At the Brownie level (2nd and 3rd grades),

• The group volunteer handles money, keeps financial records, and shares some of the group-budgeting responsibilities.
  
• Girls discuss the cost of activities (supplies, fees, transportation, rentals, and so on).
  
• Girls set goals for and participate in council-sponsored product sales.
  
• Girls may decide to pay dues.
  

At the Junior level (4th and 5th grades),

• The group volunteer retains overall responsibility for long-term budgeting and record-keeping, but shares or delegates all other financial responsibilities.
  
• Girls set goals for and participate in council-sponsored product sales.
  
• Girls decide on group dues, if any. Dues are collected by girls and recorded by a group treasurer (selected by the girls).
  
• Girls budget for the short-term needs of the group, on the basis of plans and income from the group dues.
  
• Girls budget for more long-term activities, such as overnight trips, group camping, and special events. 
  
• Girls budget for take-action projects, including the Girl Scout Bronze Award, if they are pursuing it.
  

At the Cadette, Senior, and Ambassador levels (6th through 12th grades),

• Girls estimate costs based on plans.
  
• Girls determine the amount of group dues (if any) and the scope of money-earning projects.
  
• Girls set goals for and participate in council-sponsored product sales.
  
• Girls carry out budgeting, planning, and group money-earning projects.
  
• Girls budget for extended travel, take-action projects, and leadership projects.
  
• Girls may be involved in seeking donations for take-action projects, with council approval.
  
• Girls keep their own financial records and give reports to parents and group volunteers.
  
• Girls budget for take-action projects, including the Girl Scout Silver or Gold Awards, if they are pursuing them.
  

One critical task for each group, no matter what age, is to keep excellent records and establish a clear accounting system for all money earned and spent. As the group volunteer, you’re in charge of making sure money is spent wisely and that excellent records are kept (keeping copies of all receipts in a binder or folder), and tracking all income, too. For older girls, your job is to oversee their work, as they learn to keep impeccable records.