Treasurer’s File and Records

Contents of the Treasurer’s File
A complete treasurer’s file should contain the following:

  • All auditors reports
  • Budget
  • Bylaws and standing rules
  • Correspondence
  • District-specific information
  • Employee records, current
  • Federal Employer Identification Number (EIN)
  • Corporate number and California State Franchise Tax Board number, if applicable
  • Annual financial reports
  • Monthly financial reports
  • Remittance forms to council and/or district
  • Workers’ Compensation Annual Payroll Report
  • National PTA Annual Resources for PTAs,Money Matters
  • California State PTA Toolkit (Section 5, Finance,215-254)
  • Recommendations for successor

Records Retention Schedule
It is very important that certain records be retained. Listed here are items that must be reviewed on a periodic basis and kept in a safe place. Develop a records retention policy based on this list.

Annual audit reports

Articles of Incorporation

Canceled checks for important transactions (e.g., taxes, contracts).

Checks should be filed with papers pertaining to each transaction

Corporation reports filed with the Secretary of State

Legal correspondence

Group exemption documents

Insurance records:

  • Accident reports
  • Claims
  • Employee Acknowledgement Forms
  • Policies


Minutes of executive board, association and committees (bound)

PTA Charter

Tax documents:

  • Exempt status
  • Group exemption
  • Letter assigning IRS Employer Identification Number (EIN)(Employer Identification Number 5.6.9, 238)
  • State and federal tax forms, as filed

Correspondence with state or federal agencies

Trade mark registrations

Financial statements (year-end) and budgets

Grant award letters of agreement

Payment authorization and expense forms (receipts attached) for payments to vendors or reimbursement to officers

Cash receipt records

Checks (other than those listed for permanent retention)

Expired contracts and leases

Insurance incident reports


Purchase orders

Sales records

General correspondence

Employee records (post-termination)

Employment applications

Petty cash vouchers

Bank reconciliations

Correspondence with customers or vendors if non-contested

Duplicate deposit slips

Current Bylaws, approved by state parliamentarian

Standing Rules

Certificates of Insurance

Inventories of products and materials, updated yearly