RESPONSIBILITIES PER DISTRICT BYLAWS
The auditor shall:
1. *** Audit the books and financial records of the district semiannually.
2. Prepare a mid year audit to be completed in January. Present a written report to the district board at the February meeting for review and to the district association at the April meeting for adoption.
3. Prepare a year-end audit to be completed in July. Present a written report to the district board at the August meeting for review and to the district association at the August meeting for adoption. (NOTE: The audit at the end of a term is performed by the outgoing auditor. See Financial Officers’ Reports and Forms (5.3.3d), Finance Section, California State PTA Toolkit.)
4. Audit the books upon resignation of the treasurer, financial secretary or any check signer and at any time deemed necessary.
5. Not be related by blood or marriage or reside in the same household as the financial officers and/or authorized signers of checks.
6. Be responsible for verifying on the Audit Report Form that all necessary report forms required by the California State PTA for insurance, and tax returns and other forms required by state and federal government agencies have been completed and filed by the due date.
7. *** Forward one (1) copy of the adopted semiannual district audits to the State PTA
RESPONSIBILITIES PER DISTRICT POLICY, PROCEDURES AND STANDING RULES (PPSR)
THE AUDITOR SHALL FULFILL THE RESPONSIBILITIES AS OUTLINED IN THE FIFTH DISTRICT BYLAWS, ARTICLE VIII, SECTION 8, AND SHALL:
1. Assist the district treasurer in conducting financial workshops.
2. Perform the audit twice a year as stated in the district bylaws.
3. Assist the council and unit financial officers and audit their books when necessary.
Attend charter meetings with extension committee.