NCPTA STANDARD OPERATING POLICIES & PROCEDURES MANUAL
Section: LEADERSHIP
Topic: 7-1.5 DISTRICT TREASURER
Revision Date: December 2003
Reviewed November 2011
District Treasurer
1. Is elected at the annual (Fall) District Meeting.
2. Serves a term of two (2) years with the privilege of re-election.
3. Assumes office at the close of the District Meeting at which he/she was elected.
General Duties
1. Assumes responsibility for District Funds and financial records, and ensures disbursement in
accordance with Chapter and District Financial Policies and Procedures.
2. Ensures that District members are informed of the financial status of the District.
3. Provides guidance to District Officers and Members of District on District Financial matters.
4. Serves as a District Officer.
Specific Duties
1. Attends all District Meetings.
2. Makes district financial records available for inspection by Chapter Treasurer,/Chapter Finance
Committee.
3. Assists with orientation for new District Officers at in order to facilitate an effective and efficient
transition of responsibility.
4. Prepares reports to the District regarding finance, fund raising, audits, budget, accounts related to
the district strategic plan, and such additional information as may be requested by the District
Chairman.
5. Presents District Treasurer’s report at all District Meetings.
6. Reviews monthly financial report of income, expenses, and fund balance for each of the District
Officers and Committees, in light of the approved District Budget and Strategic Plans; and
advises of budget status.
7. Receives District budget requests and District Strategic Plans from District Officers, and
Committee Chairpersons; and organizes them into a District Budget and strategic plan for
(presentation) approval by District Membership at District Business Meeting (before the end of
year). Must submit a copy to Chapter Treasurer by January 1 for approval by Board of Directors.
8. Authorizes all reimbursement vouchers for District expenditures in accordance to the District
Budget and Policies; and forwards to Chapter Executive Director for reimbursement in
accordance with Chapter Financial Policies and Procedures.
9. Assists with the development of methods for increasing income and/or reducing expenditures.
10. Receives all District cash receipts, follows procedures for recording cash revenue, completes
deposit record form and forwards them to Executive Director.
11. Reviews financial transactions of the District as provided by the Chapter Treasurer to assure
accuracy.
12. Is responsible for billing and collecting of District advertising sales or other fees and receipts of all
amounts due to the District.
13. Attends the annual Leadership Workshop sponsored by the Chapter.
14. Submits annual written financial report to the Chapter Treasurer by the stipulated deadline.
15. Expenditures/Budget
16. Prepares and submits District Treasurer budget and strategic plan for the coming fiscal year in
format requested (by Chapter Treasurer) to the District Treasurer as other Chapter
Officers/Committee Chairpersons do.
17. Maintains an accurate record of the expenses of the District Treasurer Office, and submits
expense vouchers to the District Treasurer for reimbursement in accordance with Chapter
Financial Policies and Procedures.
18. Maintains expenditures within current approved budgeted amount.
NCPTA STANDARD OPERATING POLICIES & PROCEDURES MANUAL
Section: LEADERSHIP
Topic: 7-1.5 DISTRICT TREASURER
Revision Date: December 2003
Reviewed November 2011
Procedures
1. Prepare a written Program Report on the activities of the District Treasurer for each District
Officers Committee Meeting and District Business Meeting. (Using the NCPTA Program Report
Form)
2. Prepare Financial Report on the financial status of the District Budget for each Distric Officers
Committee Meeting and District Business Meeting using the NCPTA Budget Input form)
3. Applicable Policies
4. See Financial Policies and Procedures of the NCPTA, Inc. (Section )
Finances
Special Funds of the NCPTA, Inc. include the PTA Fund, the Student Account Fund, Districts I-V Funds.
All revenue received from fund raising activities generated by these programs are to be deposited into
these special funds and carried over annually to the following year’s budget. Authorization of expenses to
be paid from the PTA and Student Account Fund is to be made by the Director at Large O Membership
and addressed to the Board of Directors. Authorization of expenses from the District Funds is to be made
by the District Treasurer and reviewed by the Chapter Treasurer. (amended Chp. Business Mtg 10/12/91)
District allocations of Chapter dues are determined in September by the Board of Directors based on the
September membership figures. Membership then approves the amount by passing the annual budget at
the Fall Chapter Business Meeting. (BD 9/97) Allocation shall be equivalent for all members. (Chp.
Business mtg. 10/12/91)
NCPTA is allowed to produce revenue at Chapter/District Meetings. The revenue from Chapter Business
meetings shall be returned to the General Fund. The revenue from District Meetings shall be returned to
the District Special Fund. The goal of the Chapter/District meetings will be for revenue to equal or exceed
expenses. (amended Chap. Bus. Mtg. 10/12/91)
Districts may solicit contributions from vendors or individuals only when clear distinction is made between
District and Chapter solicitation and promotion. The NCPTA name or logo cannot be used for sponsoring
events or advertisements. Districts must submit in writing plans for fund-raising events for approval of the
Executive Committee or the Board of Directors.
Districts shall give advance notification to membership of when the budget /strategic activities shall be
voted on. Visitors shall be identified to membership and shall not be allowed to vote.
Districts are required to set financial policies for the district. These should include the amount to be held
in reserve in the special fund, the maximum amount of the budget that can go for Officers reimbursement,
how non-budgeted expenses will be handled, how budget modifications will be made, and when the
annual budget meeting will be held. Other procedures for charging of non members to attend educational
meetings should be set. Reimbursement for refreshments at District meetings should be included in the
annual budget.
District money may be used to cover social functions only when NCPTA business or professionally
related activities are conducted. These specific expenses must be approved by membership in the
budgeting process. Food functions for District Executive Committee meetings will only be reimbursed if in
annual budget.
Districts may not incur expenses which exceed that District’s Special fund balance.
NCPTA STANDARD OPERATING POLICIES & PROCEDURES MANUAL
Section: LEADERSHIP
Topic: 7-1.5 DISTRICT TREASURER
Revision Date: December 2003
Reviewed November 2011
Districts may allocate funds in the budget for District Officers or representatives to attend Chapter, District
or National meetings.
If Districts do not submit a budget and strategic plan to the Chapter Treasurer for Board of Directors
approval by Jan 1, no funds will be released from the District Special fund except those required to hold a
business meeting to vote on the budget.
Districts may set reimbursement policies that are more restrictive than NCPTA policies but not less
restrictive—ie., per diem cannot be more than allowed by NCPTA but could be less.