Authorization Procedure – Funds Budgeted But Not Authorized

Whenever an authorization vote has not been taken, the treasurer must wait for approval prior to reimbursing the member. The member presents the Payment Authorization/Request for Reimbursement form to the treasurer with proof of money spent, such as an invoice marked “paid,” a dated cash register receipt, or a signed expense statement with receipts attached. The treasurer presents each bill at a meeting of the executive board or the association, and a motion must be made to pay it. Discussion and vote follow. The action of the executive board must be ratified at the next association meeting.

When bills are approved for payment, the secretary records the motion, listing the bills approved (authorized) for payment in the minutes.

The secretary signs the Payment Authorization/Request for Reimbursement form to denote that the expense has been approved and the motion is included in the minutes. The president signs the Payment Authorization/Request for Reimbursement form to denote it is a PTA-authorized expenditure.

The Payment Authorization/Request for Reimbursement form is given to the treasurer.

The treasurer prepares the check and records the check number on the Payment Authorization/Request for Reimbursement.

The Payment Authorization/Request for Reimbursement form is filed for review in the audit.

The treasurer obtains the signatures of two authorized signers on the check for the protection of the PTA’s funds.

The treasurer distributes the check.

Follow proper procedures to guard against misappropriation of funds. The responsibility of establishing and maintaining correct procedures rests with each member of the PTA executive board.

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