Our school used to require receipts from the teacher's but frankly it became too much of a headache for everyone. Sometimes teacher's pick things up while they are shopping for themselves and then we need to make copies of receipts, they get lost, etc. Too much hassle. We are busy enough. We took a vote and decided that we all felt that the teachers usually spend more than the $5 per student that we give them. We decided NO MORE RECEIPTS. My treasurer was very happy. Our system works like this: We send out a notice to all the teachers telling them that we are going to give them a check totaling $5 per student to use towards that purchase of whatever classroom needs they have. They can use this money however they want. Then at the end of September when all the new student registrations are pretty much finished, we add up the number of students in each class and give the teacher a check for that amount. Hope this helps.
If we gave teachers PTO money, we would also do it by asking them to hold all receipts until they spent up to their quota, and then would have them turn it in all at once.
Last year we had some extra money near the end of the year, so rather than doing all that, we bought $1500 worth of Gift Cards from Staples, ( $25 each) for them to use as they wish.. Each teacher used them for whatever they needed, and it was on the honor system. We figured even if someone did use it for something for home, we knew they had spent considerably more of their own money throughout the year.
If we had a school supply store near us, we would have done that. We chose NOT to do walmart ( although supplies are cheaper there).. because we just felt the temptation to NOT use it on school was too great.....
As a PTO Parent and a Teacher I say yes to receipts! I'd much rather be able to spend the money (even through the district sources and then have the district bill the PTO - which they are happy to do) than be given a check and say - now tell us what you did with it.
One thing on the gift - pay all staff the same. If you have a specialist that's in your building for 2 days, don't give them less. They generally see all of your students, or if they see a small amout of students, they still need the same amount of support.
Like Critter, we only reimburse for receipts. The teachers are told the amount and the deadline for reimbursement.
It has nothing to do with lack of trust - it's simply an accounting best practice.
If you are a 501(c) or even you are attempting to follow those principals - claiming the "IRS makes you do it this way" is probably the easiest out for you in changing a long-standing method. It always amazes me how people who will fight the most common sense change will be fine when an external "authority" requires it.
Another approach is to involve the school auditor. Any auditor/accountant you consult about general best practices should have the same view. Not that you'd advertise you were going after THIS issue - just that it's one of many on the checklist.
We used to just give each teacher a check in September. No receipts. The money handed out amounted to a little less than 20% of our annual PTO budget.
When we applied for 501c3, the IRS advised us to collect receipts. Since this is a substantial portion of our budget, we needed proof the money was being spent in accordance with our mission. So we revised our approach and it has worked out fine.
In June, we give each teacher a special envelope to collect receipts and a letter explaining. In September, after the budget is approved, we confirm the amount we have available for each teacher ($100 this year). When a teacher has collected at least $100 in receipts, she turns them in her envelope and we cut her a check for $100. One check per teacher.
Honestly, we never look at the receipts. Just seal the envelope and file them away. Can you hear the conversation? "Look! Mrs. Smith spent $40 on a new printer cartridge. Why, I know you can get an old one refilled at Acme Ink in the next town for only $20. Why is she spending the PTO's money so foolishly?" Makes me cringe! As long as we have the receipts on file, we're good.
We give the teachers 2 checks per year towards whatever they want for the classrooms.
The checks are for 50.00 and we do not require them to give us reciepts. It is on the honor system and we have gotten thank you letters back from them telling us what they bought. I leave those cards out at the PTO meetings for all members to see. I do keep a yellow cash disbursment form for every check with the receipt att. to the back. (got the idea from Treasurer's Tool kit from PTO Today! SWEAR BY THIS SYSTEM!!!!
