Further information is available on the California PTA website.
Workers’ Compensation Annual Payroll Report Form is available here.
Fourth District PTA treasurer Send email
- Keep permanent records that track gross income, receipts and disbursements of the association, including the number of members, dues collected and the total per capita dues remitted through channels to the California State PTA. These records should be available for inspection by an authorized representative of either the California State PTA or National PTA.
- Chair the budget committee and prepare the budget for adoption by the association.
- Receive all monies from the financial secretary or from other volunteers counting monies received. Give a receipt. Deposit immediately in the name of the association in a bank approved by the executive board.
- Receive and retain a copy of the deposit slip for any deposit made.
- Pay all bills as authorized by the executive board or the association and on receipt of payment authorization signed by the president and the recording secretary.
- Secure two authorized signatures on all checks. Any two officers (with the exception of the secretary, and officers related by blood, marriage, or living in the same household) may be authorized to sign checks. Refer to Bylaws for Local PTA/PTSA Units Article VI, Section 6, to determine who is authorized within your PTA district, council, or unit.
- Keep an accurate record of receipts and disbursements in a ledger, which is a permanent record of the PTA. (Records Retention Schedule 5.1.5, 201)
- Report expenditures to the membership as they relate to the budget adopted by the association.
- Each month, remit portions of per capita dues through channels. (Unit Remittance Form 5.1.6, 202; Forms 449)
- Prepare and present a Treasurer’s Report (5.1.6, 202; Fig. 5-1, 203) at every association and executive board meeting. The statement of account should also be presented at other times if requested by the association. If your unit has a financial secretary, this task may be delegated.
- Be responsible for completing and forwarding all necessary report forms required by the California State PTA for insurance and for filing all tax returns and other forms required by government agencies. (Tax Requirements 5.7, 224)
- Make an Annual Financial Report (5.1.6, 202; Fig. 5-2, 203) to the association, that includes gross receipts and disbursements for the year.
- Maintain continuous and direct communication with the president regarding finances. Advise board members of the status of the treasury and their individual budgets.
- Obtain information on proposed programs from program committee chairman.
- Become aware of deadlines (including postmark dates) for all financial transactions.
Fourth District PTA Auditor Send email
- Audits the books and financial records of the association semi-annually.
- Prepares a midyear and year-end audit in the months stipulated in the bylaws.
- Prepares and presents a written report to the executive board by the date stipulated in the bylaws.
- Prepares and presents a written report for adoption by the association in the month stipulated in the bylaws.
- The outgoing auditor is responsible for conducting the audit at close of term.
- Audits the books upon resignation of the treasurer or financial secretary or at any time deemed necessary by the executive board.
Fourth District PTA financial secretary Send email
- Give a receipt for all monies received for the association and either turn funds over to the treasurer or deposit in the PTA bank account. Give a copy of the deposit slip to the treasurer for the association’s records.
- Keep an accurate record of all receipts and payment authorizations for the treasurer’s financial records.
- Prepare all payment authorizations as approved by the executive board or the association. Forward to the president and recording secretary for signatures.
- If requested by the treasurer, prepare and present a statement of account at association and executive board meetings. The statement of account should also be presented at other times if requested by the association.
- Report all funds deposited to the treasurer. These totals should be included in the Annual Financial Report to the association.
- Perform such other duties as may be delegated to the financial secretary by the president or treasurer.
From Tim Davidson,
Treasurer, California State PTA
Every PTA must file a tax return this year! There are NO exceptions!
Federal and State tax return deadline is November 15th!
Please click here to see details and structure.
The Annual Financial Report is required to be completed as of June 30 of each year. This report outlines what the income and expenses were for each entity and it should be the same as what is reported on Form 990 to the IRS. A copy of this report is to be kept with each unit with a copy forwarded to Council.
The Annual Budget is a guideline as to how each entity is going to earn and spend its money. Again, a copy of this report should be presented at each meeting and the approved Budget should be sent to the Council.
Finally, if you are required to file a Form 990 (you have gross income in excess of $25,000), you should keep a copy and forward one copy to your Council.
Councils should make a list of the information sent by each unit as well as themselves and forward this information on to the District. Fourth District will keep track of all of the units and councils in our District.
Finally, one more thing, please make sure that you (whether you are a unit or a council) are issuing receipts for any funds received. Often times, this is the only documentation that will provided to your treasurer as backup for payment authorizations.