Collect all financial books, records and reports from the treasurer, including:
- A copy of the last financial review report;
- Current bylaws and standing rules;
- Originals of checkbook register, whether handwritten or computer generated, and canceled checks (including voided checks);
- Originals of bank statements, bank book for each bank or savings account;
- Deposits and supporting documents for the cash receipts;
- Authorizations for payment with attached receipts;
- Itemized statements and receipts of bills paid;
- Monthly Treasurer’s Reports;
- Original treasurer’s books/ledgers including back-up files (external storage device) if books are kept on a computer;
- Financial Report by category for the period of the financial review with or without budget comparison;
- Copies of board, executive committee and association minutes, including an adopted budget, any amendments that were approved during the year, approval of expenditures, and ratification of payments;
- Committee reports from chairmen (e.g., fundraising, membership, etc.);
- Any other information requested by the financial reviewer;
- Copy of PTA-required Workers’ Compensation Annual Payroll Report form;
- Copies of all required state and federal report forms if PTA hires employee(s);
- Copies of all required federal report forms if PTA hires independent contractor(s);
- Copies of the most recently filed IRS Form 990;
- Copies of the applicable State Form 199 and RRF-1 and CT-TR-1 form if applicable.
