I'm not familiar with Robert's Rules to that level of detail, but here's what we do:
At our monthly general membership meetings, we approve a treasurer's report. It is similar to what Crystal described, but is organized by income and expense category. The treasurer presents it, describes the financial transactions for the month, and the members vote to accept it.
Our annual audit will be conducted by an outside volunteer auditor in July, just before the end of our fiscal year. Officially, the new treasurer doesn't take over until August 1. At the first meeting next fall, the report of the auditor will be presented and moved to accept. We will also move to accept the new budget for next year.
Are you still conducting business this school year? If so, I am curious why you are doing an audit now, instead of waiting until the end of the school year.
At our monthly meetings we do a simple Treasurer's Report. It is listed on our agenda for approval right after the approval of the previous months minutes. The treasurer's report start's with the beginning balance for that month and each activity is listed seperatly for instance:
Beginning Balance: $10,500.00
Check #189 To Scholastic 159.99
Deposit interest 4.99
and so on and then we give the ending balance as of the date of the meeting...in our pto we would be linched without this report...and truly it is a most important item to have even when things are voted on the membership needs to know how the finances are being handled....
In our by-laws it says that we will have an audit report of the treasurers books at our annual meeting. To my understanding in Roberts Rules of Order it says that the treasurers report is filled with the secretary and the audit report is approved by the members. We have followed Roberts rules this year and have not approved any of the treasurers reports. All of our major spending has been approved by the members, except for the little spending of misc. items that has always been done.
OK here is my question - Can someone tell me if they do this and how you present the audit report at the meeting. Does it need to have a motion and second to approve the audit report?
Here is the kicker... Our secretary did not get all the paper work to the audit committee in time for our meeting this comming Tuesday. So, can we run a copy of all the transaction (they have been put into quicken for our monthly treasurers report) this year and have the members approve that and have our audit committee do their work later?
Thanks...
[This message has been edited by Krippe (edited 04-09-2001).]
