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Records, Reports and Forms

Contents of the Treasurer’s Records
Computer-Generated Financial Records
Guidelines for Computer Use
Treasurer’s Report
Financial Secretary’s Report
Auditor’s Report
Annual Financial Report
Unit Remittance Form
Cash Verification Form
Payment Authorization/Request for Reimbursement Form
Workers’ Compensation Annual Payroll Report

Executive Board Meetings

PTA executive board meetings are held each month during the school year. They provide an opportunity for officers and chairpersons to share ideas, provide updates and oversee the management of a PTA.

The meetings are also a unique forum for board members to carry out their collective responsibility to:

  • Monitor financial and membership reports
  • Authorize the payment of bills within the limits of the unit’s budget
  • Approve Minutes from the previous meeting
  • Create committees as needed
  • Fill vacancies on the board during the term
  • Ensure that adopted budgets, audits and required reports are sent to the council, if in council, and district PTA
  • Ensure that tax and government filings are submitted each year by the due dates

Developing goals and plans for PTA programs and events that meet the interests and needs of a school community are some additional activities that take place at board meetings.

Successful Board Members

Successful board members are team players who value cooperation, collaboration and communication. They are most effective when they:

  • Operate with integrity, civility and trust
  • Communicate a common vision
  • Practice inclusion and welcome diversity
  • Appreciate differences in work styles and perspectives
  • Participate in training and mentoring
  • Identify community needs and interests
  • Maintain the confidentiality of board discussions

By working together as a team, a PTA board can make a difference on campus and in a community.

More information on the roles and duties of the executive board is available in the “Guide to Executive Leadership” under “Planning and Organizing” in this chapter of the Toolkit.

California State PTA E-Membership Program

PTA units may enroll to participate in the California State PTA online membership program provided as another means for encouraging people to join their PTA. The program is not meant to replace traditional member campaigns/programs; it is intended to be another alternative. Enrollment is optional and requires registration by the district and council as well as the unit.

Features of the E-membership program include:

  • The ability to join multiple units at one time
  • Members may choose to auto-renew
  • Donations can be received through the E- membership program
  • No fees charged to units for memberships collected
  • No need to remit E-membership dues through channels; all money is sent directly to unit, council, district and State
  • Accounting and reconciliation reports are available to assist in financial record keeping
  • A separate bank account is recommended but not required.

For more information see

Safe Drinking Water in Schools

Adopted October 2018 – Health and Community Concerns Commission

The California State PTA believes that access to clean water is critical to students’ health and ability to learn. Studies show that adequate hydration improves cognition, increases attention spans, and can even improve students’ test scores. It allows body organs and systems to perform at their best. Plain water works to rinse the mouth and, when it is fluoridated, to strengthen dental enamel.

Most drinking water in California meets requirements for health and safety. Sources of drinking water are subject to contamination and require appropriate treatment to remove disease-causing contaminants. Contamination of drinking water supplies can occur in the source water as well as in the distribution system after water treatment has already occurred. There are many sources of water contamination, including naturally occurring chemicals and minerals (for example, arsenic, radon, uranium), local land use practices (fertilizers, pesticides, concentrated livestock operations), manufacturing processes, and sewer overflows or wastewater releases.

The presence of contaminants in water can lead to adverse health effects including gastrointestinal illness, reproductive problems, and neurological disorders. Infants, young children, pregnant women, the elderly, and people whose immune systems are compromised may be especially susceptible to illness from some contaminants.

One contaminant, lead, rarely occurs naturally in California’s drinking water sources, but it may become present when water passes through older plumbing fixtures or solder containing lead.

  • Water can be contaminated in the water mains, service lines, and building plumbing, wherever it is exposed to lead.
  • Water that sits “stagnant” in plumbing that contains lead will hold the lead in suspension.
  • If pipes or fittings containing lead are corroded they can yield tiny particles of lead into water.
  • Utilities treat water to minimize corrosion of the water mains and pipes but this is not always effective.
  • Regulations have progressively lowered the amount of allowable lead in plumbing parts. However, in older schools, the lead in plumbing parts is often still present.

Lead is a toxin that is harmful to health and well-being.  The Centers for Disease Control and Prevention (CDC) reports that lead exposure can affect nearly every system in the body.  It is important to reduce all exposures to lead, including in drinking and cooking water.  The effects of lead exposure cannot be corrected.

  • Even low levels of lead in blood have been shown to affect cognitive abilities, the ability to pay attention, and academic achievement.
  • At high levels, it can harm reproductive and other organ health.
  • When children have elevated blood lead levels, the source is most frequently lead in dust, soil, or old paint.

California regulates drinking water by setting Maximum Contaminant Levels (MCLs) for a list of known water contaminants. It also identifies Public Health Goals that identify concentration levels that pose no significant health risks if consumed for a lifetime. The MCLs and reporting requirements are established for local water providers throughout the state.

Every California public school is required to provide quality tap water access to its students. To achieve this goal, the California State PTA believes that school drinking water needs to be tested on an ongoing basis for contaminants that are harmful to the health and well-being of students.  We believe that the State of California has a responsibility to set maximum allowable contaminant levels at concentrations equal to the Public Health Goals.

School Districts need to be provided both financial resources and know-how to assess and improve school water quality. California State PTA supports state and local government efforts and funding initiatives to ensure the availability of safe drinking water throughout communities and school campuses.

Payment Via Electronic Funds Transfer/Bank Bill Pay Services

Online payment systems (i.e., Electronic Funds Transfer (EFT), Bank Bill Pay Services) are an approved method of paying expenses. For Electronic Funds Transfer (EFT) payments, a separate bank account should be established to restrict Internet access into the general checking account with account signers as listed in the minutes. Use of this account should be limited to online payment collections and online payment of expenses. An “Authorization to Transfer Funds Between Accounts” form must be used to transfer funds into the Internet account from the general checking account. If using the Bank Bill Pay Service, a separate account is advisable. All expenses must be accounted for and reported in the monthly treasurer’s reports. Any dedicated account established requires a separate semiannual audit. An Authorization for Payment Via EFT/Bank Bill Pay Services form signed by two authorized check signers must be completed for all Electronic Funds Transfer/Bank Bill Pay Service payments, in addition to the Payment Authorization form approving the expenditure.

Cyber Liability Insurance Coverage is recommended to protect against possible losses due to the use of Electronic Funds Transfer/Bank Bill Pay Services.

Records Retention and Destruction Policy

Model Practices for Districts, Councils and Units

It is very important that certain records be retained. The current letter of determination, the current bylaws and standing rules approved by the state parliamentarian and the articles of incorporation (for incorporated PTAs) should be readily available at all times.

A policy was adopted by the State Board of Directors and Board of Managers November 2016 and meets all applicable state and federal statutes as it relates to document retention and non-profit organizations. This policy is intended as a guide for model practices at the local district, council and unit level.

Purposes of the Policy include (a) retention and maintenance of documents necessary for the proper functioning of local PTA as well as to comply with applicable legal requirements; (b) destruction of documents which no longer need to be retained; and (c) guidance for the Board of Directors (the “Board”), officers, and other constituencies with respect to their responsibilities concerning document retention and destruction.

Please refer to the Toolkit online at for the complete policy recommended for all districts, councils and units.



Accounting & Finance

  • Annual Financial Statements & Audit Reports
  • Cancelled Checks – special, such as loan repayment
  • General Ledger


  • Contribution Records
  • Documents Evidencing Terms of Gifts


  • Articles of Incorporation & Amendments
  • Bylaws & Amendments
  • Minute Books, including Association, Board & Committee Minutes
  • Annual Reports & Returns to State & Federal Agencies
    • IRS 990N, 990EZ or 990
    • Franchise Tax Board 199N or Form 199
    • Attorney General –
      • RRF-1
      • TR-1 (if applicable)
      • Raffle Reports (if applicable)
  • Secretary of State SI-100 (if incorporated, filed biennially)
  • IRS Rulings
  • Licenses and Permits
  • Employer Identification Number (EIN) Designation
  • Any other correspondence with State or Federal Agencies

Electronic Mail (Email)

  • Emails considered important or of lasting significance

Retirement & Pension Records


  • Property, D&O, Workers’ Compensation & General Liability Insurance Policies
  • Insurance Claims Records

Legal Correspondence


  • Personnel Records
  • Employee Contracts
  • Personal Property Leases


  • Accounts Payable
  • Accounts Receivable
  • Bank Statements, Reconciliations & Deposit Slips
  • Cancelled Checks – routine
  • Credit Card receipts
  • Employee/Business Expense Reports/Documents
  • Interim Financial Statements
  • Grant Records


  • Hard copy correspondence and internal memoranda – routine matters
  • Electronically stored documents – routine matters


  • Emails – routine

Sample Financial Calendar of Activities


President-elect appoints the budget committee to develop the budget based on proposed PTA programs for the upcoming year.

Treasurer-elect chairs budget committee.

Board-elect adopts preliminary budget.


Present proposed budget for adoption to the current executive board and the membership at the last PTA meeting of the year.

Association approves and releases any funds required prior to the next association meeting in the fall. This allows the board-elect the ability to cover routine summer expenses as outlined in the bylaws.


Re-present budget to association for adoption at its first meeting. Release any funds required prior to the next association meeting.

Present audit and year-end Annual Financial Report to association. Send approved audit, year-end Annual Financial Report and approved current year budget to council or district as directed. Upload copies of all documents to MyPTEZ.

Send the first remittance of per capita dues through PTA channels. Send dues as received and at least monthly thereafter. No remittance for E-membership dues.

Through channels: The route of formal communications through the PTA. Typically from unit to council, council to district PTA, district PTA to California State PTA.


Confirm tax forms for prior fiscal year are filed as required with copies forwarded to council or district as directed (Tax Requirements) and uploaded to MyPTEZ. (Contact District PTA for assistance if needed.)

Send checks for insurance premiums through channels.

Send checks directly to the council or, if out of council, to the district, by the appropriate council or district deadline. The premium must be forwarded through PTA channels to be received in the California State PTA office by December 20, or a late fee of $25 will be assessed by California State PTA.


Send per capita dues through channels. Send dues as received and at least monthly thereafter. No remittance for E-membership dues.

Balance membership totals with council and district membership reports.

Prepare books and financial records for the midyear audit.


Submit books and financial records for mid-year audit, as specified in the bylaws.

Present budget versus actual report to the executive board and association and revise budget if necessary.

Ensure that Workers’ Compensation form and additional premium, if required, have been forwarded through channels by the appropriate due dates.


Send Founders Day freewill offering through channels to district PTA, when collected. The event may be held during a month other than February.


Ensure all per capita dues have been forwarded through channels. No remittance for E-membership dues.

Register for convention.


Issue convention checks for authorized expenditures for elected delegates, if necessary.

Begin transitioning with newly elected financial officers.


Attend workshops for financial officers, when offered.

Submit books and financial records to outgoing auditor for end-of-term audit, as stipulated in the bylaws (after close of fiscal year).

Give financial records and materials to the incoming financial officer (except those in audit).

Assist incoming officers with changing authorized signers at the bank as needed. The treasurer-elect should contact the bank to determine the requirements for changing authorized signers.

Prepare Annual Financial Report that reflects the fiscal year. Prepare and file tax returns (end of fiscal year) and upload to MyPTEZ. The fiscal year is listed in the bylaws and on previous tax returns. The recommended fiscal year is July 1 to June 30.

Ensure all per capita dues have been forwarded through channels so that there are no audit exceptions. No remittance for E-membership dues.

Other pertinent dates should be added (or adjusted) to the calendar to meet time frames specific to each PTA and fiscal year.

Signs of Good Financial Procedures

A financially healthy PTA

  • Ensures that only authorized check signers (as specified in the bylaws) are on the bank signature card. Removes previously authorized signers from the signature card whenever a resignation occurs or a new term begins.
  • Prepares and presents monthly treasurer reports, budget-to-actual comparative reports, financial secretary reports, committee reports and semiannual audit reports at board and association meetings.
  • Ensures budget is approved by association, funds are released and expenditures are authorized prior to spending funds.
  • Only pays bills which have been authorized by the executive board or association.
  • Has the bank statements and reconciliations reviewed and signed monthly by a non-check signer; may be the auditor.
  • Conducts at least two audits per year, in accordance with the bylaws. Audits not conducted by a qualified accountant are reviewed by an audit review committee.
  • Files the appropriate IRS Form 990 annually and all state forms required by due date.
  • Conducts a membership campaign throughout the year and remits membership funds not belonging to the association monthly. No remittance is made for memberships received through the California State PTA E-membership program.
  • Remits California State PTA insurance premium in accordance with council/district due date. District PTAs must remit to California State PTA office before December 20th. Remits Workers’ Compensation Annual Payroll Report Form and any additional premium through channels no later than January 31st.
  • Ensures all monies are counted by two PTA members, one of whom must be an officer or chairman. Cash verification forms are signed by everyone who counts monies. A signed copy of the verification form is kept by each person who participates in the count.
  • Issues a receipt for donations (see Providing Documentation to Donors and Donation Receipt).
  • Ensures checks, bill payments/electronic funds transfer authorizations and transfers between bank accounts are signed by two authorized check signers.
  • Ensures officers receive training at convention, state, district, and/or council PTA workshops.

Fiduciary Responsibilities

The responsibilities of financial officers are specified in the association bylaws and are also established in California State PTA policies and procedures. Additional information can be found in the Finance and Job Descriptions chapters of the Toolkit. The Toolkit can be found on the PTA website,

The treasurer, financial secretary and auditor are generally considered the financial officers. The president, secretary and vice presidents/chairmen also have specific financial responsibilities. Every PTA board member has a fiduciary responsibility to:

  • Protect the assets of the organization. These assets include cash, assets, volunteers and the PTA’s reputation.
  • Ensure compliance with all laws. These include federal and state laws as well as the policies and procedures of the PTA.
  • Ensure the assets are used to meet the needs of the children and members served by the PTA.
  • Ensure continuity of the association by preserving assets for the future and not encumbering future boards.
  • Ensure the association remains transparent – all the members are given the opportunity to participate in decision making and to view financial reports.
  • Ensure the association is carrying out the purposes of PTA. These include increasing family engagement, advocacy and increasing communications between home and school. Fundraising is not a purpose of PTA, but PTAs may fundraise to provide PTA programs. Councils and districts have an additional purpose, which is to train and support local associations and their officers.

PTA officers/chairmen need to understand why they are doing the things they are doing and be committed to doing them correctly and completely.

Table of Contents


Grant Application and Report for Unit, Council and District PTAs – Cultural Arts, Healthy Lifestyles, Leadership Development, Outreach Translation or Parent Education
Continuing Education Scholarship for School Staff Members (Scholarship)
PTA Volunteers (Scholarship)
Graduating High School Seniors (Scholarship)