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Download the Honorary Service Award Job Description

The Honorary Service Award (HSA) program encourages PTA/PTSA unit, council and district PTAs and California State PTA to honor individuals or groups through donations to the HSA program fund of California State PTA. [Read more…]

Download the Historian Job Description

KEY ROLE – Historian

• Captures, assembles and preserves record of activities and achievements of a PTA
• Collects volunteer hours for PTA meetings and events
• Completes and submits the PTA Unit-Annual Historian Report to council/district PTA
• Displays or presents brief overview of PTA year at meeting near the end of the school year

GETTING STARTED

Preparation – Look through the procedure book and other materials supplied by previous historian for ideas on how it was done and what worked best last term.

Review Annual Report Form – Familiarize yourself with the form entitled “PTA Unit-Annual Historian Report Form” which is used to report volunteer hours annually to council/district PTA. The form is found in the California State PTA Toolkit, Forms Chapter, online to download. Direct any questions to your council/district president.

Record Volunteer Hours – Decide on a process to record volunteer hours at all meetings and PTA events, using a tool such as a tally sheet or excel spreadsheet.

PTA Training – Attend council, district and California State PTA workshops for historians to get the big picture.

FAQs – HISTORIAN

Why do historians collect volunteer hours for a PTA?
Volunteer hours are collected and reported to maintain PTA’s federal tax exemption status. As a non-profit 501(c)(3) organization, PTA must receive 1/3 (one-third) of its support from the general public. The recorded hours from volunteers are proof of this. They are also used in advocating on behalf of children and as information in grant writing.

What do I include as volunteer hours?
Include time spent by all of your members in activities related to the operation of your PTA. This includes volunteer time spent for meetings, preparation, travel, PTA events, workshops and convention. One easy way to remember is, if PTA asks you to do it, count it toward your PTA’s volunteer hours.

How do I collect volunteer hours?
Start to collect and tally all of your members’ hours from the beginning of the PTA year. Consider using a sign in or tally sheet at PTA events and meetings for everyone to use to report their volunteer hours each month. To meet the due date for the PTA Unit-Annual Historian Report in your PTA council/district, usually in April/May, remind your members to project their volunteer hours through June 30 of the reporting year.

Learn more: www.capta.org

Download the Graduation/Prom Night Job Description

A PTA/PTSA Graduation/Prom Night event is coordinated by a committee whose chairman is an appointed or elected member of the executive board. The committee members can include other members of the board, the principal, a faculty member, the president (ex officio) and other PTA members appointed by the president. The major responsibility of this committee is to provide a safe, healthy, legal and supervised recreational event for students in cooperation with the community. A secondary responsibility may be to raise necessary funds to host the event.

What to Consider

Some issues for a committee to consider when planning any graduation or prom night activity follow.

Activities

• Be inexpensive, involve many members and student and be fun.
• Do not involve commercial or advertising obligations.
• Do not conflict with other PTA, school or community events.
• Create goodwill for PTA in the community.

Safety

• PTA must ensure that young people are under proper adult supervision when participating in PTA activities, and that correct safety and security procedures are always followed. (See References at the end of this worksheet for further sources of information.)
• Parents and students must be made aware of the risks involved in hiring limousine, charter bus or van services that may have no insurance coverage, unlicensed drivers and/or provide alcoholic beverages. Contact local offices of the Public Utilities Commission to verify the licenses of these services.
• When school district buses are used for the events, the school district safety procedures must be followed.

Health

• Health issues can differ according to the location and organization of an event. Organized events at theme parks or recreational areas — where added supervision is provided and food is catered by professionals — create fewer problems than those that are self-catered and supervised by local sponsors.
• Every event must be drug-, alcohol-, and smoke-free. Careful consideration must be given to food handling, rest room facilities, rest areas and availability of personnel certified in first aid and CPR.

Legal Issues

• When undertaking an event or activity, local ordinances regarding large group assembly permits, fire safety and health regulations must be obeyed. The school district, district PTA, city and county agencies must be consulted for specific directions.
• “Parents’ Approval and Student Waiver” forms should be completed for each student participant. (See California State PTA Insurance and Loss Prevention Guide.)
• It is illegal for a person under the age of 18 to participate in any form of gambling (including casino activities).

The California State Penal Code section numbers concerning gambling and lotteries are as follows:

§319     Lottery defined
§320     Punishment for preparing and/or drawing a lottery
§320.5   Gambling: Charitable Raffles (effective July 1, 2001; SB 649 McPherson, Chapter 778)
§321     Punishment for selling and/or disposing of lottery tickets
§322     Aiding lotteries
§326.5   Bingo Law. Any PTA considering bingo must check with local authorities including county counsel and/or city attorney regarding pertinent local ordinances. Consult with council and/or district PTA for specific bingo guidelines.
§330     Gaming

• The State of California Attorney General’s Guide for Charities, California Department of Justice states “It is a crime in California to conduct an illegal raffle.” (Refer to the California Attorney General’s Guide for Charities and §320.5 Gambling: Charitable Raffles effective July 1, 2001.)
• Information on how to conduct a legal raffle can be obtained by going to the California Attorney General’s website. Raffles may include but are not limited to donation drawings, duck derby and cow chip bingo (Legal Raffles for PTA). Raffle tickets can be advertised online but must be sold in person.
• It is illegal for anyone to possess any controlled substance without a valid prescription! Other pertinent California Laws:
  • California Education Code Section 48900. It is unlawful for a student to possess, offer or sell any controlled substance, alcoholic beverage or intoxicant on school premises or at any school activity.
  • Alcohol Beverage Control Act, Section 25658. No person may sell, furnish or procure intoxicating liquor (including beer) for anyone under the age of 21.
  • Alcohol Beverage Control Act, Section 25658 and 25662. It is illegal for any person under the age of 21 to possess, obtain or consume beer or alcohol.

Transportation

In situations where PTA sponsors activities and secures transportation, such as “Grad Night” (hereinafter referred to as “events”), the PTA must provide accessible transportation at no additional cost to students with mobility disabilities in compliance with the requirements set forth in the Americans with Disabilities Act (ADA). Local PTA units shall coordinate with their local school and/or school district to obtain updated lists of accessible transportation providers if such lists exist. Questions from PTA units, districts or councils regarding a request for accessible transportation should first be directed to the school district. Additional questions may be directed to the California State PTA Vice President for Leadership Services.

When local PTA units secure transportation for participating students for events, local PTA units must comply with the ADA which does not permit services that are different or separate from that provided to other individuals without disabilities, unless such action is necessary to provide an individual with a disability or class of such individuals with a good, service, facility, privilege, advantage, or accommodation or other opportunity that is as effective as that provided to others.

If the local PTA unit secures accessible transportation to events, as described above, and it fails to arrive, the PTA shall make every reasonable effort to secure alternative accessible transportation to enable students with mobility disabilities to still attend. In no instance shall a local PTA unit inform students with mobility disabilities that they must secure their own transportation.

A student with a disability who requires a one-to-one aide as part of his or her Individualized Education Program (“IEP”) shall be permitted to attend any PTA event with his or her aide, as the student’s family deems necessary. Further, no fee shall be charged for any PTA event ticket for the student’s aide. For any event where a student requires an aide, the cost of the aide’s transportation shall be borne by the PTA. PTA may ask to be reimbursed by the event venue, affiliated school and/or school district.

PTA Insurance

When planning PTA events and activities you must always refer to the Insurance and Loss Prevention Guide that is updated and mailed annually to unit presidents. If you have any questions or concerns about the event contact the California State PTA insurance broker. Never sign a Hold Harmless Agreement on behalf of the PTA (PTA Use of School Facilities, Fundraising). If the PTA is asked to sign a Hold Harmless Agreement for any reason, the PTA should contact the California State PTA insurance broker. When directed by the insurance broker to sign the “Facilities Use Permit Addendum” for events held on public school campuses, locate the form in the Toolkit, Forms, Chapter 9. Contact information for the California State PTA insurance broker can be obtained from the California State PTA office.

• The PTA/PTSA association must vote to sponsor the program each year. The results of the vote must be recorded in the minutes of the association.
• Make certain of insurance coverage when planning a graduation or prom night activity by contacting the California State PTA insurance broker. A list of covered PTA activities and requirements is included in the California State PTA Insurance and Loss Prevention Guide. Activities excluded by the insurance company are not allowed.
  • California State PTA-prohibited activities are not allowed. These prohibited activities can threaten the safety, health and welfare of children. (Refer to Insurance and Loss Prevention Guide.)
  • Units must further protect the PTA’s liability insurance by having a “Hold Harmless Agreement” (Fundraising; Form, or the Insurance and Loss Prevention Guide) signed by every concessionaire and independent contractor engaged to provide services for PTA events and activities. Contact the district PTA or PTA insurance broker.
• Requirements for PTA-sponsored events on school grounds (PTA Use of School Facilities):
  • “Certificate of Insurance” must be provided by PTA if requested by school district. (Contact the PTA insurance broker.)
  • Additional insurance coverage may be required; refer to Insurance and Loss Prevention Guide.
    PTA Use of School Facilities
• Requirements for PTA-sponsored events off school grounds (Fundraising):
  • From the operator of the facility, obtain a “Certificate of Insurance” (Fundraising) with the PTA/PTSA and California State PTA, its units, councils and district PTAs, named as additional insured.
  • Additional insurance coverage may be required; refer to Insurance and Loss Prevention Guide.
• The PTA may not join another non-PTA organization or group for the purpose of conducting a graduation or prom night activity. The PTA insurance coverage must not be authorized or used for any event not sponsored by the PTA. Prior to cosponsoring an activity or event with another group, refer to PTA Policies, Cooperation With Other Organizations.

PTA Unit Procedures

• The event and all related work and/or fundraising activity must be approved by the executive board and the association and formally recorded in the minutes of the association. All money raised or derived from the event or associated activities shall be deposited in the unit treasury. No funds shall be expended by the chairman, subcommittee chairmen or committee without approval of the executive board and association. All contracts must be signed by elected officers, one of whom shall be the president, following approval by the executive board and association.
• The president appoints the committee, subject to ratification by the executive board (see Bylaws for Local PTA/PTSA Units, Article IX, Section 2).
• The graduation or prom night activity committee must follow the “Guidelines on the Use of Committees,” PTA Management, Chapter 2.
• Committee procedures must be established prior to beginning the project that include, but are not limited to
  • responsibilities of the chairman.
  • responsibilities of the committee members.
  • clarification of all financial transactions in accordance with PTA/PTSA’s bylaws and financial procedures.
  • submission of a written report, usually prepared by committee chairman, to the executive board at each monthly meeting including a financial accounting of all monies and donations received and monies disbursed, and activities planned.
  • strict observance of PTA bylaws, policies and procedures.
  • responsibility for storage of supplies and equipment related to the activity and the insurance coverage for these supplies and equipment.
• Anticipate and address these needs and any unusual concerns as early as possible to assure a successful activity.

PTA Finances

A PTA sponsoring or co-sponsoring a graduation or prom night activity must follow these procedures in all financial transactions.

• A PTA does not raise money for other organizations, nor does it allow its Internal Revenue Service Employer Identification Number (EIN) to be used by another organization. It is vital to remember that the nonprofit status of PTA is determined by how funds are earned as well as how they are spent. PTA units that engage in extensive fundraising activities, not associated with their primary purposes, may have to file Internal Revenue Service Form 990T and pay a tax on any unrelated business income.
• Refer to the Finance chapter, under the following subjects for further information.

• Appropriate Cooperation                   • Insurance
with Business                                       • Legal Considerations
• Approval by Membership                  • Noncommercial Policy
• Budget                                                    • Safety Considerations
• Commingling of Funds                       • Standards for PTA Fundraising
• Contracts                                               • Unrelated Business
• Financing PTA Activities Income

What to Do

• Secure California State materials listed under Resources and References through unit PTA/PTSA president.
• Study and become familiar with the PTA noncommercial policy, insurance program, financial procedures and unit procedures.
• Become familiar with state and local requirements for large group assembly and charitable solicitations or sales. If the event is to be held on school premises Fund become familiar with school district policy on use of school facilities and equipment and food service requirements.
• Hold committee meetings early in the PTA/PTSA year to pre-plan and formulate ideas before presenting recommendations to the executive board and association. Evaluate all proposed activities to ensure that they will
  • comply with all laws, school regulations, health, safety and security requirements
  • be inexpensive, involve many members/students and be fun
  • not involve commercial or advertising obligations
  • not conflict with other PTA, school or community events
  • create goodwill for PTA in the community
• Establish a budget for the event, including all activities of the subcommittees. Submit this budget for approval by the association. Determine the revenue sources for the event. (See Standards for PTA Fundraising.)

Remember, plans for any proposed fundraising project must be presented to the association for approval and must be recorded in the minutes. If specified, the net profit must be spent for the purpose(s) for which it was raised.

Subcommittee members should know how much money has been allocated for the subcommittee’s use and what records and resources are available.

• If a detailed outline of the graduation/prom night chairman’s responsibilities is not included in the PTA procedure book, make one for a successor.
• Assign specific tasks to members of the committee (subcommittee chairmen) such as secretary, financial secretary, fundraising, tickets, scheduling, telephone calls/e-mail, construction, food, games, safety/security/ first aid, entertainment, publicity, design/decorations, set up/tear down.
  • The committee is a part of the association and must operate within the framework of the PTA bylaws, policies and procedures.
• Clear date(s) with school and community calendars; reserve needed facilities and equipment.
• Obtain any required permits well in advance of the event. Notify local police, fire and/or health departments as required.
• Secure a “Parents’ Approval and Student Waiver” form for each student participant, as required. (See Insurance and Loss Prevention Guide and Graduation/Prom Night Guidelines.)
• Make firm arrangements with concessionaires.
  • Remember, contracts must be approved by the association and signed by the president and one other elected officer of the PTA/PTSA executive board.
  • Be absolutely certain that each concessionaire is fully covered by his own insurance and Workers’ Compensation.
• Obtain from each concessionaire: (File originals with the unit treasurer, keep one copy of each.)
  • “Certificate of Insurance” provided by the concessionaire’s insurance carrier
  • “Hold Harmless Agreement” (Form) or the Insurance and Loss Prevention Guide)
• For funds received from ticket sales or fundraising activity, it is essential that at least two people count the money together. Funds (money) should never be handled by one person alone. It is unfair for any individual to be required to have sole responsibility for PTA funds or to be expected to prove that the total of monies received is correct. Money should be counted by the graduation/prom night committee chairman and the unit treasurer or financial secretary. The treasurer (or financial secretary) should issue a receipt for all money received and deposit the funds in a PTA/PTSA bank account.
• Itemized bills, sales receipts, etc., are given to the treasurer for payment by check. ALL BILLS ARE PAID BY CHECK. NEVER PAY ANY BILLS WITH CASH. The final accounting is given to the association and filed for financial review.
• Keep accurate records of charitable (cash and in-kind) donations received with any donor information required, and promptly forward to the treasurer. The treasurer shall issue to donors an acknowledgement following appropriate substantiation and disclosure requirements found in California State PTA Toolkit, Tax Requirements.
• A small amount of funds approved by the executive board (not exceeding the amount authorized in the bylaws), if needed, may be advanced for deposits or other supplies/expenses before the event. Receipts are required to reconcile all advanced funds.

The chairman is responsible for submitting, at each monthly executive board meeting, a written report which includes a financial accounting of all monies received and disbursed, donations received and activities planned.

After the Event

• Complete an inventory of supplies and equipment related to the activity, establish a location to store reusable equipment; determine if the value of stored materials warrants property insurance coverage.
• Reconcile all advanced funds and submit any outstanding bills promptly.
• Hold a committee meeting to evaluate the event.
• Conduct a student survey.
• Collect written reports from subcommittee chairmen and prepare a report for the association and procedure book.
• Prepare a report of activities, evaluation and suggestions to successor for procedure book.

References and Resources

Bylaws for Local PTA/PTSA Units
California State PTA Toolkit
Section on Leadership, Use of PTA Committees
Insurance and Loss Prevention Guide (Updated and mailed to PTA presidents annually.)
Attorney General’s Guide for Charities, 2005, State of California
State of California Penal Code
State of California Education Code
State of California Business and Professions Code

Information: Important information that may be needed during Grad/Prom Night. Please complete and have available in case of emergency/problems.

Name of Unit PTA/PTSA_______________________________________
District PTA _________________________
Council (if in council) __________________________________

Name of Principal _____________________________________________________________
Telephone (_______)____________________ Email__________________________________

Name of Staff Advisor ___________________________________________________________
Telephone (_______)____________________ Email__________________________________

Name of Unit Treasurer __________________________________________________________
Telephone (_______)____________________ Email__________________________________

Name of Unit Financial Secretary ___________________________________________________
Telephone (_______)____________________ Email__________________________________

District PTA President___________________________________________________________
Telephone (_______)____________________ Email__________________________________

Local police department (division/branch)_____________________________________________
Telephone (_______)____________________ Email__________________________________

Local fire department (division/branch)_______________________________________________
Telephone (_______)____________________ Email__________________________________

Local health department__________________________________________________________
Telephone (_______)____________________ Email__________________________________

Local Public Utilities Commission___________________________________________________
Telephone (_______)____________________ Email__________________________________

School Site Facilities Coordinator___________________________________________________
Telephone (_______)____________________ Email__________________________________

Local School District Facilities Coordinator_____________________________________________
Telephone (_______)____________________ Email__________________________________

Download the Financial Secretary Job Description

Key Role – Financial Secretary

• Works closely with the treasurer and other financial officers in handling PTA funds
• Keeps a record of all PTA funds collected, deposited and disbursed
• Prepares monthly and annual financial reports

Getting Started

Preparation – To know more about your new position, review files and materials from last term that should include:

• Standardized ledger
• Receipt book
• Remittance forms to transfer money to council and district treasurers
• Check endorsement stamp, if available
• Monthly and Annual Financial Reports

It’s also worthwhile to talk to your predecessor to get advice and tips about your new role.

Schedule Meeting – Meet with the treasurer and financial reviewer to discuss how you can work effectively together. Check your unit bylaws to see who does what in handling PTA funds.

How Tos

As an elected officer, your main duties are to receive, record, deposit and report on monies collected by your unit. Here are some quick tips to get started:

Receiving Funds:

• Follow PTA financial procedures in handling funds
• Use Cash Verification Form, in California State PTA Toolkit, when counting funds
• Check amounts for accuracy and issue a numbered receipt for each financial transaction

Recording Funds:

• Record receipts in the ledger noting date of receipt, number of receipt issued, amount, from whom received and for what account (e.g. membership, fundraising)
• Note any refunds or disbursements and prepare authorizations for payment. Or, if this is the secretary’s job, provide him or her with the information needed to prepare them.
• Give the treasurer itemized bills, sales slips and invoices for payment by check

Depositing Funds:

• Ensure that money and checks are deposited immediately in a PTA account
• Give a duplicate deposit slip and remittance form that accounts for all money received to the treasurer. Or, if the treasurer handles deposits, give the funds collected to him or her for deposit and receive a numbered, dated receipt for your records.

Reporting Funds:

• Prepare monthly and annual financial reports of monies received, deposits made and authorizations for payment issued to give to the president, secretary and other financial officers
• Submit all records for financial review, when a financial officer is replaced and whenever a financial review is deemed necessary

Did you know? … PTA Board Members:

• Adhere to PTA financial procedures as outlined in Bylaws and State and National PTA guidelines
• Protect members’ privacy by utilizing member information for PTA work only
• Attend PTA sponsored workshops or trainings
• Maintain a current procedure book and files to pass on to a successor, in hard copy or electronic format
• Work together as a team to improve the lives of all children and their families

Other Useful Information

Resources:

California State PTA – www.capta.org

• PTA Leaders tab and more
• California State PTA Toolkit
• Running Your PTA Made Easy
• Insurance Guide – Also mailed annually to PTA presidents

Online Services:

• Officer Contact System – To enter officer and board member information and generate useful reports
• e-Bylaws – To revise and update PTA unit Bylaws
• Tax Filing Support Center – To help units meet Federal and State reporting requirements
• MyPTEZ – To handle PTA accounting needs and generate financial reports
• TOTEM – ELECTRONIC MEMBERSHIP SYSTEM – To join and renew membership and for PTAs to manage membership

National PTA – www.pta.org

• E-Learning Workshops
• One Voice Blog

Download the Executive Vice President Job Description

Key Role – Executive Vice President

• Works as the primary aide to the president
• Helps lead a PTA towards specific goals consistent with PTA purposes and policies
• Performs president’s duties in his or her absence
• Carries out other duties outlined in unit bylaws and standing rules or as assigned

Getting Started

Preparation – Review files, procedure book and materials from last term to better understand the scope of your new position and learn more about:

• President’s role and responsibilities
• Duties of each officer and chairmen
• California State PTA policies, best practices and resources
• PTA council and district information
• Community resources

It’s also worthwhile to meet with your predecessor to talk about your new role, what past activities and efforts worked well and what needs to be tweaked to make your PTA even better.

Schedule Meeting – Get together with the president, before the term starts, to discuss your role and assignments and how you can assist him or her in managing your PTA.

How Tos

As an elected officer and member of a PTA board, the executive vice president:

• Works closely with the president to help run a PTA
• Attends meetings as requested by the president including council, district and state PTA meetings
• Presents a report to the board for any meeting attended on behalf of the president
• Informs the board of new and updated PTA materials, information and resources
• Helps facilitate a smooth transition between incoming and outgoing officers and committee chairmen

Did you know? … PTA Board Members:

• Adhere to PTA financial procedures as outlined in Bylaws and State and National PTA guidelines
• Protect members’ privacy by utilizing member information for PTA work only
• Attend PTA sponsored workshops or trainings
• Maintain a current procedure book to pass on to a successor, in hard copy or electronic format
• Work together as a team to improve the lives of all children and their families

Other Useful Information

Resources:

California State PTA – www.capta.org

• PTA Leaders tab and more
• California State PTA Toolkit
• Running Your PTA Made Easy
• Insurance Guide – Also mailed annually to PTA presidents

Online Services:

• Officer Contact System – To enter officer and board member information and generate useful reports
• e-Bylaws – To revise and update PTA unit Bylaws
• Tax Filing Support Center – To help units meet Federal and State reporting requirements
• MyPTEZ – To handle PTA accounting needs and generate financial reports
• TOTEM – ELECTRONIC MEMBERSHIP SYSTEM – To join and renew membership and for PTAs to manage membership

National PTA – www.pta.org

• Run Your PTA tab and more
• E-Learning Workshops
• One Voice Blog

 

Download the Financial Reviewer Job Description

Key Role – Financial Reviewer

• Reviews the books and financial records of a PTA to determine their accuracy
• Presents written reports on financial reviews to the board for review and the association for adoption
• Uploads copies of adopted financial reviews to the document retention system as indicated in unit bylaws

Getting Started

Preparation – To know more about your new position, review the financial reviewer’s files and materials from last term. It’s also worthwhile to talk to the outgoing financial review to get advice and tips about your new role.

Soon after the election, meet with the incoming treasurer and financial secretary to discuss how you can work effectively together.

Talk about ways to organize the unit’s financial records and documents so they can be easily reviewed.

Take time to learn more about PTA policies, procedures and resources for managing finances and conducting a financial review as outlined in the California State PTA Toolkit.

How Tos

The purpose of a financial review is to verify that PTA funds are collected and spent as approved by the membership. That’s why, when doing a financial review, your main duty is to:

• Determine the accuracy of a unit’s financial records
• Check that funds are handled in a business-like manner in line with PTA policies and procedures
• Make recommendations on best practices, noting inconsistencies or errors

This will help to assure members that your PTA resources and funds are managed responsibly.

As stated in your bylaws, a financial review is performed by the financial reviewer, appointed financial review committee or paid professional hired by a unit.

A financial review is performed by a committee, chaired by the financial reviewer, or it may be conducted by a qualified accountant.  Members of the financial review committee are appointed by the executive board and ratified by the association.  Please note that a PTA member who is a qualified accountant/bookkeeper may conduct a financial review without a committee.

PTA financial reviews are done twice a year, as a mid-term review and a year-end review. They are also conducted when a financial officer or check signer is replaced, a bank account closed and whenever a financial review is deemed necessary.

For a financial review, there are two California State PTA forms – Financial Review Report and Financial Review Checklist – to complete. Both forms are available online at: www.capta.org

Preparing For Financial Reviews – Getting ready for a financial review is a cooperative effort among PTA board members. To make the process smoother, the financial reviewer takes the lead to encourage everyone to put the unit’s records in good order.

All materials used to perform a PTA financial review are listed on the Financial Review Checklist and include:

• Financial records, books and reports
• Meeting minutes
• Unit Bylaws and Standing Rules
• State and federal government tax filings and report forms

For an upcoming financial review, work closely with the board to identify a date to collect the required records. And, set aside enough time to finish the review within two weeks. This helps ensure that a review is done quickly and on time.

Performing Financial Reviews – Reviewing is more than verifying addition and subtraction. It involves tracking all financial transactions through the records.

When working on a financial review, use the Financial Review Checklist to confirm that:

• Receipts are properly accounted for
• Expenditures are made as authorized in minutes and within budget limitations
• Financial transactions conform to PTA Bylaws, polices and procedures

In completing this form, check off items as you review the records. Keep a list of any inconsistencies or errors in the records as well as any documents that were not provided. That way, these items can be included as financial review recommendations in your final report.

On the Financial Review Report, you will also verify that all necessary report forms required by California State PTA for insurance, tax returns and other government filings were completed and filed by the due date.

In addition, when conducting a financial review, keep in mind that separate reviews are done for each PTA bank account.

Reporting Financial Reviews – After a financial review is done, you will prepare a written report for the board to review and adopt. This report includes the two forms, Financial Review Report and Financial Review Checklist, plus any financial review recommendations to change financial procedures.

As a next step, present the report at an association meeting for adoption. When giving your oral report, simply read the statement on the Financial Review Report form about your findings and state that the financial review recommendations are attached.

It is also important to remember that if a financial review report has recommendations or raises questions, the president should appoint a committee to look into the issues and report back to the association.

Did you know? … PTA Board Members:

• Adhere to PTA financial procedures as outlined in Bylaws and State and National PTA guidelines
• Protect members’ privacy by utilizing member information for PTA work only
• Attend PTA sponsored workshops or trainings
• Maintain a current procedure book to pass on to a successor, in hard copy or in electronic format
• Work together as a team to improve the lives of all children and their families

Other Useful Information

Resources:

California State PTA – www.capta.org

• PTA Leaders tab and more
• California State PTA Toolkit
• Running Your PTA Made Easy
• Insurance Guide – Also mailed annually to PTA presidents

Online Services:

• Officer Contact System – To enter officer and board member information and generate useful reports
• e-Bylaws – To revise and update PTA unit Bylaws
• Tax Filing Support Center – To help units meet Federal and State reporting requirements
• MyPTEZ – To handle PTA accounting needs and generate financial reports
• TOTEM – ELECTRONIC MEMBERSHIP SYSTEM – To join and renew membership and for PTAs to manage membership

National PTA – www.pta.org

• Run Your PTA tab and more
• E-Learning Workshops
• One Voice Blog

 

Download the Treasurer Job Description

Key Role – Treasurer

• Maintains permanent records to track unit funds and financial transactions
• Chairs budget committee and prepares annual budget for adoption by the association
• Pays all PTA bills as authorized by board or association
• Prepares reports for every board and association meeting and an annual financial report
• Ensures taxes and reports required by PTA bylaws, insurance or federal and state governments are completed and submitted by the due dates

 

Getting Started

Preparation – Review files and financial records from last term to better understand the scope of your new position. These materials should include:

• Treasurer’s book/ledger, spreadsheets and records
• Checkbook for PTA bank account
• Check endorsement stamp, if available
• Receipt book
• Remittance forms to transfer money to council and district treasurers
• Monthly Treasurer’s Reports, Annual Financial Reports and Budgets
• Federal and state tax records and government filings

Learn more about PTA policies, procedures and best practices for handling and managing unit funds.

It’s also worthwhile to talk to the former treasurer to get advice and tips about your new role.

If a computer program or online system is used to maintain PTA financial records, take time to discuss how files can be transferred, accessed and saved.

Schedule Meetings – Meet with other incoming board members such as the president, secretary, financial secretary and financial reviewer to talk about how you can work effectively together. Check the Toolkit, Finance Chapter, to learn more about who does what in handling, recording and tracking PTA funds.

Provide information to the board-elect on how to collect and count PTA funds and how to file expenses using best practices and procedures.

As treasurer-elect, arrange to meet with the budget committee to prepare a budget as a financial plan for the upcoming PTA year.

Important Tasks – At the start of the term, remember to update the signature cards for any PTA bank account and any usernames and passwords for access to online financial programs and services.

 

How Tos

Managing PTA Funds – All board members share a fiduciary responsibility to manage PTA money well on behalf of the association. And, as one of three required officers for a PTA, the treasurer is the authorized custodian of PTA funds.

Start the year right by getting organized. Create a filing system to maintain and manage financial records such as invoices, receipts and authorizations for payment.

Remember to use PTA policies, procedures and best practices for handling financial transactions. This will help to ensure good management of PTA funds.

To sustain the financial health of a unit, the treasurer works regularly on the following tasks.

 

Monthly Activities

Tracking Funds:

• Maintains a permanent record to track PTA income, receipts and disbursements
• Submits written report for board meetings, detailing income and expenses since the last meeting

Collecting Funds:

• Ensures monies are counted by two PTA members, using Cash Verification Forms
• Receives funds collected by other PTA volunteers and issues receipts
• Makes deposits of money and checks immediately in a PTA bank account, retaining deposit slips

Disbursing Funds:

• Receives itemized bills, sales slips and invoices for payment by check
• Prepares authorizations for payment, signed by the president and secretary
• Issues checks with two signatures to pay bills as directed by the board or association
• Keeps PTA check book up to date to show current balance
• Reconciles monthly bank statement promptly
• Tracks membership dues collected and remits per capita dues to council/district PTA

Annual Tasks:

• Chairs budget committee and prepares budget for adoption by the association
• Presents written report for each association meeting throughout the year, detailing income and expenses since the last meeting
• Prepares an Annual Financial Report, covering the current fiscal year
• Ensures taxes and reports required by PTA bylaws, insurance or federal and state governments are submitted by the due dates and uploads to the document retention system:
  • Unit Budget
  • Financial Reviews
  • Payment for Insurance Premium
  • Funds collected for the Founders Day Free Will Offering
  • Workers’ Compensation Annual Report
  • Copies of federal and state tax filings and government reporting forms
  • Copy of Registration Renewal Fee Report (RRF-1) and CT-TR-1 form (if applicable) filed with the California Attorney General’s Registry of Charitable Trusts
• Submits financial records for financial review, when a financial officer or check signer is replaced and when directed
• Preserves financial records as indicated in the PTA Retention Policy in the California State PTA Toolkit to pass on to the next treasurer

 

Did you know? … PTA Board Members:

• Adhere to PTA financial procedures as outlined in Bylaws and State and National PTA guidelines
• Protect members’ privacy by utilizing member information for PTA work only
• Attend PTA sponsored workshops or trainings
• Maintain a current procedure book to pass on to a successor, in hard copy or electronic format
• Work together as a team to improve the lives of all children and their families

Other Useful Information

Resources:

California State PTA – www.capta.org

• PTA Leaders tab and more
• California State PTA Toolkit
• Running Your PTA Made Easy
• Insurance Guide – Also mailed annually to PTA presidents

Online Services:

• Officer Contact System – To enter officer and board member information and generate useful reports
• e-Bylaws – To revise and update PTA unit Bylaws
• Tax Filing Support Center – To help units meet Federal and State reporting requirements
• MyPTEZ – To handle PTA accounting needs and generate financial reports
• TOTEM – ELECTRONIC MEMBERSHIP SYSTEM – To join and renew membership and for PTAs to manage membership

National PTA – www.pta.org

• Run Your PTA tab and more
• E-Learning Workshops
• One Voice Blog