Budgeting for a pack can be difficult. One of the best ways to know how to budget is to know what was spent. Keep a detailed record of how much you spend in very specific categories. Pair these records with attendance at den meetings and pack meetings to get an average spent per scout, then use all the information you have gathered to determine next years budget.
Also, here are some links to budget tools from the BSA.
Planned Budgeting
Planning Your Program Budget
Pack Operating Budget PDF
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