PTA treasurer records missing? What to do next
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Short answer: If the PTA treasurer records are missing, start with three things: the last 12 months of bank statements, the current budget and the bylaws. You can rebuild almost everything else from those. List what's missing and who might have it, tell the president plainly and without blame, and ask the board for a financial review.
Where to find missing records
| Missing | Who might have it |
|---|---|
| Bank statements | The bank, once you're a signer |
| EIN letter | The IRS: an officer can call 800-829-4933 for Letter 147C |
| Bylaws, minutes, budget | The president or secretary |
| Past filings, school records | The principal's office |
| PTA records and help | Your council or state PTA (PTA units) |
Inherited a mess? Where to start
Don't chase everything at once. Go through the records you were expected to get and mark each one C (confirmed: you have it and it's complete), I (incomplete) or M (missing). For anything missing, write who might have it. A list of what's missing is progress.
- Get your name on the bank account, so you can see statements. See changing bank signers.
- Pull the last 12 months of bank statements, the current budget and the bylaws.
- Write today's bank balance and the date. That's where your time as treasurer starts.
- Rebuild the books from the statements: start with the oldest unmatched one and work forward.
For that first month, make sure your records start from the same balance as the bank. See how to reconcile a PTA bank statement.
What to do if the last treasurer won't hand over records
Some outgoing treasurers are slow, busy or hard to reach. Agree a date for the checkbook and last year's records. Some state PTAs set one: Utah PTA, for example, wants the checkbook by July 1 and last year's records by August 1.
If the date passes:
- Don't wait. Start with whatever the president, the school office and the bank can give you.
- Tell the president plainly and without blame. Say what's missing, not who's at fault.
- Keep a note of what's missing, who you asked and when.
- Remove old access. Make sure only current officers can sign or log in to any money account.
Ask for a financial review
A financial review is due when the treasurer or any check signer changes. If no one has reviewed your predecessor's books since the last officer change, ask the president to set one up now. You shouldn't sit on that committee: the reviewers are people who don't handle the money. If the reviewers find something they can't sort out, a PTA unit's state PTA can help, and a school PTO or booster club can ask an accountant. National PTA explains how a review works.
PTA, PTO and booster club differences
- PTA units can ask their council or state PTA for help, and should follow its treasurer materials.
- PTOs and booster clubs rely on the president, the bank and an accountant. Your bylaws say who arranges the review.
Questions people ask
Can I get old bank statements from the bank?
Once you're a signer on the account, ask the bank. Twelve months of statements are the core of rebuilding the books.
What if the EIN letter is lost?
An officer can call the IRS at 800-829-4933 and ask for a replacement, Letter 147C.
Is it my fault if records were missing before I started?
No. That's why you write down today's balance and what's missing, and why a financial review at the officer change matters. It covers both your start and the handover.
Next: questions to ask the outgoing treasurer, and the PTA audit checklist for the review.