Officer and Chairman Job Descriptions
California State PTA Toolkit - 2005
The PTA auditor is an elected officer and member of the exec-
utive board. However, an individual or a committee may be
appointed by the president to carry out this responsibility in
the absence of an auditor. The books may also be audited, in
accordance with PTA guidelines by a paid auditor.
An internal audit shall be performed by an impartial person
not related by blood or marriage or residing in the same
household of the president, financial officers, check signer or
any chairman handling funds.
The purpose of an audit is to
• Determine the accuracy of the books and records of the
• Detect and recommend correction of errors;
• Protect the financial officers and relieve them of responsibil-
ity except in case of fraud;
• Verify funds have been transferred through channels (e.g.,
membership, insurance, Founders Day freewill offering).
• Assure the membership that the association’s resources and
funds are being managed in a businesslike manner within
the regulations established for their use.
Audits are performed at the times specified in the bylaws
(Article VI, Section 8b). Books must be audited semi-annually
and at any time a financial officer resigns or no longer serves
in that position, before the new officer assumes the duties, and
whenever deemed necessary.
Financial records should be put in order for the auditing
process shortly before the mid-term audit and before the audit
at the end of the term of office. The outgoing treasurer cannot
pay bills after the books are closed for audit and after the term
of office ends. Upon assuming office, the incoming treasurer
may deposit funds in the PTA bank account and pay author-
ized bills as needed.
The audit must be completed as quickly as possible. The
California State PTA recommends that if the audit is not com-
pleted within two (2) weeks after the completion of the term
of office, the unit president may appoint a committee to
immediately audit the books. The same