Paying Expenses

Your PTA’s bylaws and standing rules govern how expenses should be paid.

The adoption of the budget authorizes the Treasurer to pay for routine expenses covered in the budget only if such authority is given to the Treasurer in the local PTA bylaws. If your local PTA bylaws do not provide this authority, your Treasurer should pay bills only when your board or executive committee, or PTA members, vote to expend the money—and then only upon presentation of properly signed vouchers (check requests), as required in the state PTA bylaws.

Follow these guidelines when paying expenses:

  • Obtain written authorization for purchases, and require itemized bills and receipts with all requests.
  • Pay all authorized bills by check, never by cash.
  • Never pay bills based on a “Statement of Account.” Only pay bills from an original invoice.
  • Two signatures should be required on all checks (usually the President and Treasurer). Check signers should not be related by marriage or in any other way.
  • Carefully manage cash flow, verify you have the cash based on your checkbook balance before authorizing payments of budgeted expenditures.
  • Never sign a blank check or a check made out to “cash.”

Check Request (Voucher) System

Your PTA may use a general check request (voucher) system for its expenditures. The check request should include the date, a brief description, amount to be paid and budgeted line item. The request should be signed by the requester and the President (local procedures may vary, so refer to your bylaws).

After the check is generated, either enter the check number on the check request or attach a check stub. The invoice should be stamped “paid.” Only original invoices should be approved for payment. These records will then be available to assist the audit committee in the completion of its work at the end of the PTA fiscal year.