Pres2, Done. Caused lots of problems (arguing over what funds should be used for) because of no bylaws at beginning of year and then bylaws voted on before they were complete. Admendment with strict guidelines was passed tonight which should solve the problem for the future. Also, she wasn't re-elected. Wish it didn't have to be that way. Thanks to all for the advice.

How is she spending the money if it takes 2 people to sign the checks? Stop reimbursing her for items that are not appropriate use of funds and/or paying for them directly. You are possibly setting yourself up for some disgruntled parent coming to your door looking for funds.

Thank you all very much for your advice. I really appreciate it. Guess we need to start admending the by-laws ASAP. The only mention of disbursing funds (other than treasuries duties with reciepts, etc) in the by-laws is: For any purchase amount equal to or above $200.00 shall be brought forth at the general PTO meeting for agreement of expenditure/purchase. Again, thank you.

Start with writing up a description of the appropriate handling of funds. We did this last school year, so that the treasurer would have a clear description of how, why, and when to disburse funds, make deposits, reconcile statements, provide monthly reports at meetings, and all those other things a treasurer takes care of in the job. You as treasurer would be the ideal person to do this. Present it at your next meeting, first to your board and then to the membership for approval.

When you say any amount over $200 has to be approved, what approval process is there for amounts under $200? We have a similar section to our bylaws with the amount of $100. Any amounts under $100 must be approved by a majority of the executive board. There has to be some approval process for those small expenditures too, or someone could conceivably just nickel and dime away your whole budget. Is that what's happening?! Add that to your bylaws right away!

She is one person and it sounds like there are many board members and general members who feel very differently about the spending than she does. Push for the change to the bylaws regarding approval of the under $200 expenditures, get your treasurer's rules in place, and above all stop reimbursing any expenditure that is not properly approved. Things could get heated, but you are in the right here and it is the first step in shutting down this out of control President and making sure that the money you all work so hard for is going to improve the school and the children's education not to somebody's personal agenda.

Oh yeah, I meant to address the bylaws issue. It's a sneaky trick to present and ask for approval of the bylaws all in the same meeting. It's a complicated document that really requires review time. They should be presented for review at least a week before the voting.

If the document is presented at a meeting then it should be "New Business" and discussed at the meeting. The actual vote should then be at the next meeting under "Old Business".

This isn't something that should be rushed. And one person, even the president, shouldn't be the only person drafting or reviewing bylaws. There should be a committee of three to five people at least.

jajea, you're being very responsible to put on the brakes here and demand tighter checks and balances. I think it's terrific that you have good things to say about your president. Despite this disagreement, you can still recognize her positive qualities. That really shows your good character.

I would approach this from a very professional business position. What is good for the financial well being of the PTO? What is our responsibility to the membership and the funds they donate? What black and white rules do we have in place to insure that everyone is following the same procedures?

This isn't a personal conflict between two people, each trying to get their own way. This needs to be about a group of people working together and agreeing on the best business practices for the organization. And then everyone on the team supporting and following whatever decions are made.

Below are some sections from my bylaws. They may help you add some tighter controls to yours. Notice that we have a similar clause saying that any individual checks over $300 need an approved motion. However, that's an added control to the section that says any spending requires the pre-approval of the organization (Section 13, item C).


Section 13 – Treasurer

The Treasurer shall:
A. Receive all monies of the organization,
B. Keep an accurate record of receipts and expenditures,
C. Pay out funds only as authorized by the organization,
D. Present a statement of account at every meeting,
E. Give a monthly financial report to the school officer, which shall be available upon request in the school office.

Section 3 - Check Policy

A. The treasurer may not issue blank checks. In the few instances where amounts are not known in advance, a check may be issued only if the "Payee" is designated on the check before signatures are affixed by the Treasurer and the Principal.
B. When transactions occur:
1. The amounts entered on each check should be verified with a receipt for the transaction and the amount paid.
2. The receipt should be forwarded promptly to the Treasurer for record keeping.
C. The Treasurer may issue a check, in an amount not to exceed $300.00, to a chairperson or his/her designee for expenses to be incurred by a project. A check exceeding $300.00 requires the approval of the PTO Board. If such a check is approved, the chairperson or designee is responsible for:
1. Submitting receipts verifying all transactions.
2. Accounting for all funds granted.
3. Returning to PTO Treasurer any unused funds within 30 days following the final date of the project.

Section 4 – Audit

Each June, an audit of the PTO books shall be performed by an independent accountant. The audit report will be presented at the first meeting of the newly-elected PTO Board.