north carolina pta - financial basics and budget preparation · 2018-09-11 · section 6.10 -...
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FinancialBasicsandBudgetPreparation
Monday,September10,20187:30p.m.
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FinanceMission
ItisallaboutthechildrenandyouthEnsurethatallthemoneyisspentonthePTAactivitiesthatsupportthemissionandvisionRememberthemoneyisnotyours!ItbelongstothePTAandyoumustactingoodstewardshipwhendecidinghowtousethefunds
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BeforeTakingOffice
ü Be sure that the books have been audited before accepting them. Confirm online by August 31 of each year that your PTA’s Financial Review has been conducted and the results shared with your Board to remain a PTA in “Good Standing”.
ü Become familiar with duties outlined in the bylaws.
ü Secure the signatures of new officers authorized to sign checks and file with your bank.
ü Secure Bonding and Liability Insurance.
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TreasurerToolboxØ LedgerØ AcopyoftheBudgetØ BankstatementsandcancelledchecksØ Receipts&VouchersØ CheckbookØ MeetingMinutesØ Otherimportantpapers:
AcopyofbylawsCopiesofForm990(IRS)EmployerIdentificationNumberStateTaxinformation10yearsofAudits7yearsofunitfinancialactivity3yearsofbudgets
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SummaryofRolesandResponsibilities
Understandtherolesandresponsibilitiesofeverymemberofyourteam–yourPTABoard
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WhatFinancialResponsibilitiesdoBoardMembersHave?
• BothArticles7and11oftheUniformBylawscoverresponsibilitiesofBoard
• UniformBylawsareavailableathttps://ncpta.org/index.php/leaders/leadership-tools-for-officers/
ClearlyallBoardMembershavefiduciaryresponsibilitiesandarechargedwithunderstandingthefinancesofthePTAunit.SeeStandingRulesforinformationaboutanyadditionalrequirementsinyourPTAunit.
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UniformBylawswillguideyouonRolesandResponsibilities
• TheUniformBylawsarethegoverningdocumentforyourPTA.
• AllPTAunitsinthestateusethesamebylaws• YoushouldhaveacopyreadilyavailablefromyourcurrentPTApresident.
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Article7–BoardofDirectorsSection7.1 DutiesTheaffairsofthislocalPTAshallbemanagedbytheboardofdirectorsintheintervalsbetweengeneralmembershipmeetings.TheboardshallberesponsibletoassurethatallactivitiesandexpendituresofthislocalPTAshallbeconsistentwiththebudgetapprovedbythegeneralmembership.ThedutiesaredescribedinfurtherdetailinthisSection7.1ofthebylaws.Pleasereferthere.
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Article11–FinanceandBudget• Sections11.1through11.3discussthree
typesoffinancialreviews:• Monthly• Whenafinancialofficerleaves• Annually
• Section11.4-AnnualBudget• Section11.5–Checks• Section11.6–Expendituresandfund
availability• Section11.7-Depositories• Section11.8–Contractsandother
financialagreements
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Section6.10-TreasurerTheTreasurershall:• Collect,depositandmaintainallfundsofthislocalPTAinapproveddepositories
(including,butnotlimitedto,allmoniescollectedaslocaldues,raisedinPTAactivities,receivedascontributions,orotherwiseacquired);
• DisbursefundsinaccordancewiththeannualbudgetadoptedbythislocalPTA,andmaintainrecordsidentifyingthepurposeandpayeeofalldisbursements;
• Maintainacurrentrecordofincome,expenditures,assetsandliabilitiesofthislocalPTA,andmakeallfinancialrecordsavailableforinspectionandreviewbytheauditcommittee;
• Presentafinancialreportofincomeandexpensesateachmeetingofthegeneralmembershipandtheboardofdirectors,whichreportshallcomparecurrentincomeandexpenditurestotheapprovedbudget;
• RemitduestoNCPTAinaccordancewithArticle5ofthesebylawsandthecurrentNCPTAgoodstandingrequirements;
• Prepareayear-endfinancialreportbyJune30showingthetotalincomeandexpendituresforthefiscalyear,comparingthosefigureswiththebudgetapprovedatthebeginningofthefiscalyear,andtheassetsandliabilitiesofthelocalPTA,andsubmitthatreporttotheincomingpresident,treasurerandauditcommittee;
• Fileallrequiredtaxformsandreportsinatimelymanner,includingbutnotlimitedtotaxreturnsforthepreviousfiscalyear,andsubmitcopiesofallsuchfilingstothesecretaryofthislocalPTA;
• Attheendofhis/herterm,transferallfinancialrecordstotheauditcommitteebyJuly1;andprovideassistancetotheauditcommitteeuponrequest.
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MoneyandChecks
Bylaws-Section11.5Checks.AllbillsofthislocalPTAshallbepaidbycheck.Checksmustbesignedbytwoofnomorethanfourofficersauthorizedbytheboardofdirectorstosignchecks,exceptthatnoneoftheseofficerssoauthorizedshallberelated,andatleastoneoftheseauthorizedofficersshallbetheTreasurer.Thesigningofblankchecksisprohibited.
NoschoolemployeeshouldhavesignatureauthorityonPTAchecksunlesstheyareadulyelectedPTAofficer.
ThePTAcan’t‘give‘moneytotheschooloranypersonororganizationwithoutaspecificuseforthemoney.TheIRSandyourmembersholdthePTAaccountablefortheuseofthatmoney.
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ReceiptsØ Receiptalltransactions.
o Membershipmoneyo Fundraiserso Donationso Pettycash
Ø Twopeopleshouldalwayscountthemoney.Ø NeverdepositPTAfundsinapersonalaccountoraschoolaccount.
o SchoolfundsarepublicmoniesandPTAfundsareprivatemonies.
Ø Never“pass”schoolmoneythroughaPTAaccount.o ThisaddstoyourgrossreceiptsandcouldhavefilingconsequenceswiththeIRS.
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990IRSTaxFilings
Status FormtoFile
• Grossreceiptsnormally≤$50,000 990-N• Grossreceipts<$200,000,&Totalassets<$500,000 990-EZ
• Grossreceipts≥$200,000,orTotalassets≥$500,000 990(longform)
990smustbefiledwiththeIRSbyNovember15thofeachyear.
ConfirmfilingdateinNCPTAdatabaseaftersubmittingthe990totheIRS
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YOURBUDGET:ToolforOrganizing&Evaluating
Thebudgetisalegallybindingagreemententeredintobyyourmembershiptoguideyourwork.
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Budget:GameplanforSuccess
• Developabudget– Involvebothlastyear’sandthisyear’scommitteechairsindeterminingfundingrequirements
– Startwithplanningtheprogramsfirst,thenplantheincometomeetthoseprograms.
– EnsurebudgetincludesonlyPTAincomeandonlyPTAexpenditures,notschoolincomeorschoolexpenditures.
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Budget:GameplanforSuccess
• Developabudget(continued):Importantfundraisingconsiderationsinbudgetdevelopment:– ConsidertheThreetoOneGuideline– BudgetisonehelpfultooltoensuretohelptheBoardavoidFundraisingFatigue
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Budget:GameplanforSuccessConsidertheThreetoOneGuideline
• Rememberthatfundraisingisjustameanstoanend–thatendbeingtheabilityofyourunittoperformitsprograms,projects,andadvocacyworkfortheyear.
• Thisexercisewillhelpyoudocumentthatyouaremission-focusedratherthanfundraising-focused.
• Asageneralguideline,considerthetotalnumberofprogramsandprojectsyouwillhave(includingFREEones)anddivideby3.Thisshouldtellyouthemaximumnumberoffundraisingventuresyoushouldbeconsideringfortheyear.
• Recommendation:DocumentadiscussionofthisinyourBoardminutes,includingyourlistoftotalprogramsandprojects,alongwithyourlistoffundraisers.
• YourBoardmustusejudgmentastowhatisconsideredaprogramorafundraiserinthisanalysis.
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Budget:GameplanforSuccess
• Adoptthebudget– ApprovalbyentiregeneralmembershipinageneralPTAmeeting.
– BoardofDirectorscanmakearecommendation,but–mustbefullgeneralPTAmembership.
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Budget:GameplanforSuccess
• Amendthebudget– Amendbyvoteoftheentiregeneralmembershipasprovidedinthebylawsofyourunit
– ChangesmayberecommendedbytheBoard,but–mustbefullgeneralPTAmembershipapproved
Checkoutthearchivedwebinaronthistopicatwww.ncpta.org/index.php/events/webinars/past-webinars/
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InsuranceforyourPTAUnit• GeneralLiability• Bond• Property• Officer’sLiability
ManyunitsuseAIMInsurance(discountsforPTAunits).AIMrequiresthefollowing:
Eachmonth,aPTAmemberwhoisNOTauthorizedtosignchecksmustreviewthebankstatement,otherwise,bondinsurancemaybeforfeited.Reviewcoveredeventsforliabilitypurposes
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BestPracticesinCashManagement
– CashCollections– CashDisbursements
Checkoutthearchivedwebinaronthistopicatwww.ncpta.org/index.php/events/webinars/past-webinars/
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BestPracticesinCashManagement• HandlingMoneyCollections:Howtogetyourmoneysafelytothebank
– PTAfundsmayNEVERbedepositedintoanyone’spersonalaccount
– SchoolfundsmayNEVERbedepositedPTAaccountandvice-versa
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BestPracticesinCashManagement• HandlingMoneyCollections:Howtogetyourmoneysafelytothebank(continued)– Moneyshouldalwaysbecountedbyatleasttwounrelatedpeople
– AlldepositssubmittedtotheTreasurershouldbeaccompaniedbyaFundsReceivedForm
– AcopyoftheFundsReceivedFormshouldbekeptbythecommitteechairandtheTreasurer
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BestPracticesinCashManagement
• HandlingMoneyCollections:Howtogetyourmoneysafelytothebank(continued)– HandlingBouncedChecks
• Atthetimechecksarecollected,post/listfeesforreturnedchecks
• Considerredepositdirectlytoissuingbankonpayday• Phonecalltocheckwriter• Lettertocheckwriter• CollectionAgency• Considera“NoChecks”list• Inform/InvolvePrincipalonlyifrequestedtodosobyhim/her
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BestPracticesinCashManagement
HandlingMoneyDisbursements:Howtoensuresafetyoffunds• Allrequestsforfundsshouldbeinwriting,usingacheckrequest
form.Checkrequestformsmusthaveback-updocumentationprovingvalidityofexpenditure
• Treasurersshouldnotdisbursefundswhichhavenotbeenbudgetedandcanbeheldpersonallyliableiftheydo.
• YourStandingRulesmayoutlinegeneralruleabout“goingover”thebudget.
• Alwayshavetwosignaturesonanycheck–bytwounrelatedparties
• Neversignablankcheck• PLEASEdestroy/closeaccountsforanyPTAcreditcardsordebit
cards.
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PTADues• LocalunitsmustpaymembershipduestoNCPTA($1.75)
andNationalPTA($2.25)foratotalof$4.00permember.• StateandNationalduesarepayableviachecktoNCPTA.
NCPTAwillremitNational’sportionoftheduestoNational.• StateandNationalduesaretobepaidbythe15thofeach
month.Noseparateinvoicewillbesent,butacopyoftheDuesRemittanceFormcanbefoundontheNCPTAwebsite.
• SinglemembershipsversusFamilymemberships–rememberthatyoumustremit$4.00perpersontoStateandNationalPTA.IfaFamilymembershipcoverstwoadults,thenyoumustremit$8.00perfamilymembershiptoStateandNationalPTA.
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FinancialReviewProcedures• Mustbecompletedatendoffiscalyearoranytimethereis
achangeinchecksigners• Options:Professional(paidCPAordonatedservices)or
Committeeofatleastthreemembers(cannotincludeanyauthorizedchecksignerortheschoolprincipal)
• BylawsrequiretheFinancialReview/AuditCommitteetobeastandingcommitteethroughouttheschoolyear
• Whathappensafterthereviewiscompleted?– TheAuditCommitteereportsitsfindingstotheBoardofDirectors.
– Acopyofthereportisincludedintheminutes.– ConfirmationofthecompletedreviewissubmittedtoNCPTA
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MonthlyFinancialReview• Bankstatementshouldbeopenedbysomeoneonthe
FinancialReviewCommitteeandreviewed/initialedpriortobeingpassedtothetreasurerforthereconciliationwork
• Monthlybankreconciliationshouldbedoneonatimelybasis.FinancialReviewCommitteeshouldreviewthisperiodically.
• MonthlyreportsshouldbepreparedshowingtheapprovedbudgetfortheyearandtheactualresultsYear-to-Datesothatcommitteechairswillhaveanideaastowheretheystandagainsttheirbudgets.
• EveniftheTreasurerisunabletoattendaBoardMeetingoraGeneralMembershipMeeting,afinancialreportneedstobemade.
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MissingMoney
• Musttakeactionorcanbeconsideredco-conspirators
• GetHelp!Thesoonerthebetter!
• ReviewtheinformationprovidedintheNationalPTABacktoSchoolKitathttp://www.ptakit.org
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TheRoleofFundraisinginYourUnit
• Keepinmindthatasa501(c)3organization,youmusthaveanon-profitpurpose.
• Wefundraisetohaveenoughfundingtosupporttheprogramsandservicesthatweprovide.Notviceversa.Wedon’tprovideservicesbecauseweraisedthefundstoprovidethem.(Don’tgetthecartbeforethehorse.)
• ThePTAdoesn’texisttoraisefunds,andifthatbecomesthecentralfocus,yourPTAunitneedsanintervention.
• FundraisingFatiguecansetinreallyquickly.• Limitthenumberof“Asks”-Whereelsecouldyousecurefundsbesidesparents?
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ConsiderationofOtherSourcesofRevenueforyourPTAUnit
• Grants• Sponsorships• OtherSourcesofFunding
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Resources
www.ncpta.org
www.ptakit.org
PastWebinarsareAvailableOnlineforyourreview24hoursaday/7daysaweek!
www.ncpta.org/index.php/events/webinars/past-webinars/
Questions?