RESPONSIBILITIES PER DISTRICT BYLAWS
The treasurer shall:
1. *** Keep such permanent books of account and records as shall be sufficient to establish the items of gross income, receipts and disbursements of the district, including specifically, the number of members, the dues collected from the members and the amount of dues remitted through channels to the California State PT A. Such books of account and records shall at all reasonable times be open to inspection by an authorized representative of the California State PTA or, where directed by the committee on state and national relationships, by a duly authorized representative of the National PTA.
2. Chair the annual budget committee and prepare the budget for presentation to the district board. (See Budgeting and Fundraising (5.5), and Sample Financial Calendar of Activities (5.1.2), Finance Section, California State PTA Toolkit.)
3. Contact the bank to secure signatures of all authorized signers on all checking and savings account signature cards and file with the bank immediately upon taking office (see 8 below).
4. Receive all monies from the financial secretary for the district, giving a receipt therefore, and deposit immediately in the name of the district in a bank approved by the district board.
5. Receive and retain a copy of the deposit slip for any deposit made.
6. Prepare all authorizations for payment as required by the executive board or the association. (See Check Request System: Payment Authorization (5.7.1), Finance Section, California State PTA Toolkit.)
7. Pay all bills as authorized by the district board or the district and on receipt of authorizations for payment signed by the recording secretary and the president. (See Check
Request System: Payment Authorization (5.7.1), Finance Section, California State PTA Toolkit.)
8. *** Secure two signatures on all checks. Any two of the following are authorized to sign: president, treasurer and first vice president, second vice president and third vice
president [elected officer other than the secretary, auditor or signer of authorizations for payment]. The authorized signers shall not be related by blood or marriage or reside in the same household. (See Banking (5.4), Finance Section, California State PTA Toolkit.)
9. *** Individuals counting cash/checks shall not be related by blood, marriage, or reside in the same household.
10. Keep an accurate record of receipts and disbursements in a ledger which is a permanent record of the district. All other financial records must be retained for seven years including the current year.
11. Keep the district informed of expenditures as they relate to the budget adopted by the district.
12. Remit all State and National portions of per capita dues monthly to the California State PTA office.
13. Present a treasurer’s report at every meeting of the district, and the district board and the executive committee, and at other times when requested by the district. (See Financial Officers’ Reports and Forms (5 .3.3), Finance Section, California State PTA Toolkit.)
14. Be responsible for filling out and forwarding all necessary report forms required by the California State PTA for insurance and for filing all tax returns and other forms required by government agencies. This includes employee reporting forms, if this district pays employees; and independent contractor reporting forms, if this district hires independent contractor(s). Forward one (1) copy of all government filings to the California State PTA
15. Make an annual financial report to the district which includes gross receipts and disbursements for the year. Forward one ( 1) copy of the annual financial report to the
16. California State PTA
17. Receive and review the budgets, annual financial reports, audits, tax filings and all other government filings as forwarded to the district by the out-of-council units. (See Article XVII – FISCAL YEAR AND IDENTIFICATION NUMBERS)
18. NOTE: The dishonesty bonding insurance may require that additional rules be followed.
RESPONSIBILITIES PER DISTRICT POLICY, PROCEDURES AND STANDING RULES (PPSR)
THE TREASURER SHALL FULFILL THE RESPONSIBILITIES AS OUTLINED IN THE FIFTH DISTRICT
BYLAWS, ARTICLE VII, SECTION 6, AND SHALL:
1. Present an itemized accounting of income and disbursements at monthly Board meetings. An original shall remain in the Treasurer’s files and Secretary’s book.
2. Present a written report of monies held in trust at monthly board meetings.
3. Prepare and forward to the recording secretary authorization for payment to pay approved bills.
4. Receive time sheets from the administrative assistant.
5. Conduct financial workshops.
6. Submit articles for the Arrowhead, when timely.
7. Assist council and unit financial officers and audit their books when necessary.
8. Attend new unit charter meetings with the extension committee.
BUDGET AND FINANCE COMMITTEE
COMMITTEE MEMBERS: THE TREASURER AS CHAIRMAN, FINANCIAL SECRETARY, AUDITOR, AND
ALL VICE PRESIDENTS:
1. 1. Prepare a budget for the pre-approval at the May/June district meeting.
2. 2. Prepare a budget for adoption at the September general meeting.
3. 3. The budget shall be reviewed mid-year. Revisions shall be submitted to the district board.