Policies and Procedures
Fiduciary Responsibilities
Signs of Good Financial Procedures
Sample Financial Calendar of Activities
Records Retention Schedule and Destruction Policy
Commingling of Funds
Fiduciary Agreements and Gifts to School
Contracts
Hold Harmless Agreements
Miscellaneous Operating Information
Special Request for Professional Opinion
PTA-Provided Babysitting Services
Handling Requests for Relief Assistance
School Bond and Other Ballot Measure Campaigns
Financial Officers
Financial Officers
Treasurer Duties
Financial Secretary Duties
Financial Reviewer Duties
President Financial Duties
Secretary Financial Duties
Vice President/Chairman Financial Duties
Financial Officer Transition
Records, Reports and Forms
Contents of the Treasurer’s Records
Computer-Generated Financial Records
Guidelines for Computer Use
Budget
Treasurer’s Report
Financial Secretary’s Report
Financial Reviewer’s Report
Annual Financial Report
Unit Remittance Form
Cash Verification Form
Payment Authorization/Request for Reimbursement Form
Workers’ Compensation Annual Payroll Report
Banking
Banking
Bank Statements
Outstanding Checks
Deposits
Bank Cards/ATM and Credit Cards
Petty Cash
Savings Account
Income and Expense
Income
Handling PTA Funds
California State PTA E-Membership Program
Providing Documentation to Donors
Returned Not-Sufficient-Funds Checks
NSF Checks Bookkeeping Procedures
Non-Dues Revenue
Financial Procedures for the Internet
Expenditures
Check Request System: Payment Authorization/Request for Reimbursement
Authorization Procedure – Funds Budgeted But Not Authorized
Unbudgeted Expenditures
Financial Procedures for the Internet
Payment Via Electronic Funds Transfer/Automated Clearing House/Bank Bill Pay Services
Request for Advance
Stale Dated Checks
Budgeting
Developing the Budget
Recommended Budget Line Items
Funds Not Belonging to the Unit
Approving the Budget
Amending the Budget
Protecting PTA Tax Exemption
Fundraising
Local Requirements for Fundraising
Standards for PTA Fundraising
Fundraising Committee Responsibilities
Committee Procedures
Fundraising Inventory Management
Noncommercial Policy
Sponsorship versus Endorsement
Selecting Appropriate Fundraising Activities
Obtaining Grants
Programs at Schools
PTA Funds versus School Funds
Field Trips
School Staff Positions
Computers, Technology and Other Major Purchases
Academic Enrichment Programs
Personal Gifts
Hospitality
Staff Appreciation
Volunteer Appreciation
PTA and Education Foundations
PTA Financial Review
Financial Review Schedule
Purpose of a Financial Review
Preparation for a Financial Review
Financial Review Procedure and Recommendations
Financial Review Report
Tax Filing
Tax Requirements
Employer Identification Number (EIN)
Tax-Exempt Status and Letters of Determination
Sales Tax
Federal Taxes
State Taxes and Government Forms
Gross Receipts
Unrelated Business Income Tax
Filing Due Dates
Officer Responsibilities for Filing
Internal Revenue Service (IRS) Audit
PTA as an Employer
Employee versus Independent Contractor
Approving Projects That Require Employees
Planning
Hiring Requirements
Comprehensive General Liability Insurance for Independent Contractors
Workers’ Compensation Insurance
In Case of Employee Injury
Workers’ Compensation Annual Payroll Report
Employer Tax and Withholding Requirements
Filing Requirements for Employers
Penalties
Filing Requirements for Independent Contractors
Insurance
Insurance Claims
Please see the current Insurance Guide for information regarding insurance claims.
Mismanagement of Funds/Embezzlement
Glossary
