Auditor Duties

Audit the books and financial records of the association semiannually or as additionally specified in the bylaws.

Prepare a mid-year and year-end audit in the months stipulated in the bylaws.

Ensure the completed audit is reviewed by an audit review committee, if required.

Prepare and present written reports to the executive board in the months stipulated in the bylaws.

Prepare and present written reports for adoption by the association in the months stipulated in the bylaws.

The outgoing auditor is responsible for conducting the audit at the end of the term of office. California State PTA recommends that if the audit is not completed within two (2) weeks after the completion 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 semiannual audit.

Audit the books upon resignation of the treasurer, financial secretary or any check signer, or at any time deemed necessary.

Review and sign monthly bank statements and reconciliations. (These duties may be assigned to any other non-check signing officer.)

Work with the treasurer to understand the record-keeping system.

For more information on Auditor’s Duties, see the Job Descriptions Chapter of the Toolkit.

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