Financial officers are elected to manage the fiscal operations of the unit, council and district PTA. These officers include treasurer (required), financial secretary (optional) and auditor (optional). All unit, council and district PTAs are required to have an auditor who may be elected, appointed, or hired in accordance with bylaws.
Upon assuming office, the incoming treasurer obtains the following from the outgoing treasurer: supplies, ledger, checkbook, tax records, and all other treasurer materials. Each financial officer needs to obtain the procedure book from the previous office holder. Additional materials may be obtained from the bank or purchased from the California State PTA office. The new treasurer must also contact the bank to file new signature cards for checking and savings accounts. Banks may require minutes of the election meeting recording names of new officers.
These items are necessary for the financial operation of the association. When a new unit is established, the treasurer should request assistance from council or district PTA in obtaining them.
The outgoing treasurer cannot pay bills after the books are closed for audit or after the term has ended. Books being audited may not be available immediately. The California State PTA recommends that if the audit is not completed within two (2) weeks after the end of the term of office, the president may appoint a committee to immediately audit the books. The same time frame must be followed for the semi-annual audit. Upon assuming office, the incoming treasurer may pay authorized bills and deposit funds in the PTA bank account before the audit is completed.
- 2020 California State PTA Financial Mailing
- 2020 California State PTA Financial Mailing (Spanish)
- A. Finance Table of Contents
- Annual Financial Report Sample
- Audit Checklist (Fillable)
- Audit Report (Fillable – No Calculations)
- Audit Report (Fillable with Calculations
- Authorization for Payment Via EFT/Bank Bill Pay Services
- Budget (Sample)
- Charitable Trust Treasurers Report (CT-TR-1)
- Charitable Trust Treasurers Report (CT-TR-1) Instructions
- Check and Checkbook Register
- Event/Program Worksheet
- Fiduciary Agreement
- Financial Officers
- Financial Red Flags
- Financial Secretary’s Report
- Healthy Fundraising
- Policies and Procedures
- Programs at Schools
- PTA as an Employer
- Record Keeping
- Record Retention Policy
- Records, Reports and Forms
- Toolkit – Finance Section
- Treasurer’s Report (Sample)
- Unit Treasurer Template
- Workers’ Compensation Annual Payroll Report Form