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PTO Accounting Guidelines

1. Obtain from the PTO Board total budget amount for the event. Money spent exceeding the budget must be pre-approved by the President or Treasurer. No unspent budgets will be carried over to next year.
2. All social events are considered "break even" events. Monies generated over and above your events budgeted amount is considered profit and will be returned to the general PTO fund.
3. If advance funds are required an invoice must be presented with receipt and reimbursement/check request voucher. Please find copies of the vouchers in the packet.
4. Money collected must be submitted to the Treasurer each Thursday or more often if necessary. Checks submitted for deposit must be accompanied by a deposit report that contains: name, check number and check total. Pre-sales using cash must be submitted for deposit accompanied by a deposit report that contains name, amount and total. An example of the report (Deposit Report) is provided. Monies collected from students should be left in the Treasurer’s box in the school office. Day of event cash needs only to be totaled. The Treasurer or another PTO officers and the event chairperson must be present at the end of the event to count monies. The two individuals assigned to count monies must indicate totals on the Collection Receipt Form; an example is provided.
5. Keep a detailed record of all event related expenses by category (food, prizes, decorations, entertainment, etc.). A copy of the report should be kept in the committee folder and another copy should be given to the Treasurer. An example of the report (Event Analysis) is provided.
6. Request all reimbursement and submit final event accounting to the Treasurer within 15 days following the event. The committee chair is required to collect all reimbursement forms from their committee volunteers. The committee chair will then submit a request for all reimbursements at one time.
7. Ensure all committee members are aware that checks for reimbursement check requests will be written on the first and third Thursdays of the month. They will be mailed to your home address within three business days. All requests should be left in the Treasurer’s box by noon on Thursday. Contact the Treasurer if a check is needed outside these guidelines.
8. Incomplete or incorrect forms will be returned to the originator.

Copies of all forms are available below.

•  PTO Reimbursement/Check Request Voucher
•  PTO Event Analysis Report
•  PTO Deposit Form
•  PTO Collection Receipt Form