A Florida PTA treasurer follows Florida PTA’s Dollar$ and $en$e financial guide and the local unit bylaws Florida PTA approves. Every check carries two signatures, dues go to Florida PTA monthly as they come in, and an audit committee of at least three members reviews the books after June 30, with the report due to Florida PTA by August 31.
Florida PTA emails its Kit of Materials to registered officers each summer and posts the treasurer’s sections publicly on floridapta.org. Each is linked below as posted in November 2026, when the current financial guide was the 2025-2026 edition, updated June 30, 2025.
Dollar$ and $en$e, Section 3 of the Kit of Materials, is the treasurer’s manual. The Treasurer Forms carry the check request, the electronic payment pre-approval, and the deposit form. The audit form and its instructions cover the year-end review, and the compliance schedule lists what is due to Florida PTA. The treasurer’s duties are in the local unit bylaws template dated January 28, 2024, which every unit uses when it updates its bylaws.
Deadline calendar
Every Florida unit runs on a July 1 to June 30 fiscal year:
| When | What |
|---|---|
| Every board meeting, monthly, and every general membership meeting | Treasurer’s report with six required numbers, plus a budget report with year-to-date actuals |
| Monthly | A non-signer reviews the bank statement, the reconciliation goes to the board, and state and national dues go to Florida PTA as they are collected |
| Before June 30 | The board appoints the audit committee, or hires an outside auditor |
| June 15, and no later than July 1 | New and returning officers entered in Givebacks |
| Within ten days after the school year ends | Outgoing officers deliver their official materials to their successors |
| Once the June 30 bank statement arrives | Audit, with no checks or withdrawals until it is complete and submitted |
| August 31 | Signed audit uploaded to Florida PTA through Givebacks |
| First general membership meeting | Audit presented to the members, and the new budget adopted |
| November 15 | IRS deadline for the 990-N, 990-EZ, or 990, with a copy uploaded to Givebacks (the bylaws and the Finance page say November 30) |
| December 15 | Dues received by Florida PTA, for the unit to take part in Reflections and other programs |
| December or January | Mid-year budget review |
| January 31 | 1099-NEC forms to recipients and the IRS |
| May 1 | All dues for the year paid to Florida PTA |
| Annual meeting, usually April or May | Annual treasurer’s report |
| Every three years | Bylaws reviewed and stamped approved by Florida PTA |
Paying money out
The members adopt the budget before money is spent. The treasurer chairs the budget committee, the board reviews the draft, and the members adopt it at a general meeting before new fundraisers start or any expenses are paid. Florida PTA suggests building an interim, or summer, budget into each year’s budget to cover the weeks after July 1, before the new budget is adopted. Adopting the budget authorizes the treasurer to pay routine expenses within it, and the bylaws let the board approve routine bills within the budget’s limits. When a line item will run over, or a new activity comes up, the members vote on a budget amendment at a general meeting.
Two signatures on every check. The bylaws require three board members on file with the bank, with two signatures on every PTA check and every debit or credit authorization. Florida PTA’s guide asks that the president and treasurer be two of the three signers. Signers cannot live in the same household or be related by marriage or in any other way. Nobody signs a check made out to themselves, and checks are never signed blank or written to cash. Bills are paid from an original invoice, never from a statement of account, and never in cash.
A request in Volo Cash signed by the president and the treasurer, the two signatures Florida PTA’s check request form asks for.
A check request for every payment. In Florida PTA’s guide, the requester signs a check request with the original receipts attached, and the president approves it before the check is written. Florida PTA’s form has lines for the president or treasurer and a second account signer. Its reimbursement form asks that requests come in within 30 days of the purchase and that checks be cashed within 60 days. Contracts are signed by the president only, after the members have approved the project. Florida PTA strongly recommends no contract longer than one year.
Cards and electronic payments, approved in advance. Every debit card, credit card, or other electronic payment starts with Florida PTA’s pre-approval form, signed by two account signers, with the receipt attached afterward. Each cardholder signs Florida PTA’s electronic banking agreement. The guide suggests no more than two cards and notes that National PTA highly recommends against debit and gift cards. The guide says peer-to-peer apps such as Cash App and Venmo are not permitted. Square, PayPal, and Zelle for business are.
Gift cards have limits. Florida PTA allows gift cards of up to $25 each, with no more than two, or $50, per person per fiscal year. The treasurer keeps them secure and logs each one. The guide asks for the log at board meetings with the treasurer’s report.
Money for the school goes through a grant. Florida PTA asks units not to donate funds to the school outright. A grant approved by the general membership and recorded in the minutes funds specific purchases, and the PTA keeps the invoices and receipts. PTA money cannot help a single student or family. School district policy decides whether school employees may serve as treasurer, sign checks, or handle PTA funds.
Taking money in
Florida PTA’s deposit form asks that money be counted and verified by two people, and its guide calls two counters a best practice for event cash. Both sign the cash count or deposit form. The audit asks whether all funds were counted by two people and verified by the treasurer. Deposit right away, using night or mobile deposit when needed. Money never goes into a personal or school account or stays at the school or anyone’s home. Other school groups cannot run their money through the PTA’s account. A cash box starts with a check request or cash box request, and its starting cash goes back as a re-deposit, not as income.
Dues sent to Florida PTA are $4.50 a member: $1.25 for Florida PTA and $3.25 for National PTA, according to the State and National Dues Payment Form. Under the bylaws, your unit’s dues must include at least that $4.50. Send the state and national portion monthly as it is collected, through Givebacks or by check with the form, and enter every member in Givebacks. Dues received by December 15 keep the unit eligible for Reflections and other programs. Every dues payment for the year is due by May 1.
The monthly routine
The treasurer reports at every monthly board meeting and every general membership meeting. Florida PTA lists six numbers to read aloud each time: the starting balance on the last bank statement, the income and expenses recorded during that statement period, the ending bank balance, any outstanding checks, and the book balance as of the statement date. The secretary’s minutes include all six, so the audit committee can match the reports to the minutes. A budget report with year-to-date actuals and a variance column goes with it. Our treasurer’s report guide walks through the general shape.
A PTA member who is not a check signer opens and reviews each bank statement. Florida PTA calls recording that review in the minutes good practice. The treasurer reconciles the statement right away, and a copy of the reconciliation goes to the board with the monthly financial report.
Reconciling in Volo Cash, ready for the board with the monthly report.
The annual audit
Florida PTA calls it the Annual Audit/Financial Review. The board appoints a committee of at least three members, or hires a professional auditor, before the year ends. Committee members are current PTA members who were not bank signers and did not handle PTA funds during the year being audited. The guide asks that they not be related to or living with the treasurer or president. The treasurer and president for that year cannot serve.
Florida PTA’s summer as reminders in Volo Cash, from the officer update to the August 31 audit.
Once the June 30 bank statement arrives, the treasurer reconciles it, prepares the annual report, and delivers the records on the audit form’s checklist to the committee. Nobody writes checks or makes withdrawals while the audit runs, though deposits can still be made. The committee completes Florida PTA’s two-page form, attaches the June 30 statement and any findings, and all three members sign by hand, since Florida PTA does not accept electronic signatures. The incoming president and treasurer sign too.
The signed audit goes to Florida PTA through Givebacks by August 31. The unit makes no financial transactions until the audit is complete and submitted. The incoming treasurer takes over the books and joins the bank account only after it is done. The guide calls for “Adopt Audit Report” on the agenda of the first general meeting, while the audit instructions say the report is presented for information only. Listing it for adoption covers both. A new treasurer mid-year, or money that may be missing, calls for an interim audit on the same terms. Our PTA audit guide covers what a reviewer looks at. Volo Cash exports every request with its receipts as PDFs in one download.
Taxes and state filings
The 990 by November 15, after the audit. Every unit files its own 990-N, 990-EZ, or 990, using the gross receipts and expenses from the audit, less the $4.50 per member passed on to Florida PTA. The compliance schedule asks for a copy in Givebacks by November 15. Florida PTA’s Finance page and the bylaws say November 30, so upload the copy when you file. The audit form spells out the copy: the “accepted” 990-N confirmation, or the complete 990-EZ or 990 with every form and schedule filed with the IRS. A unit filing the 990-EZ or 990 can extend with Form 8868 to May 15 and uploads the accepted 8868 to Givebacks. The 990-N cannot be extended. Our PTA 990 guide explains which form applies.
Purchases with a Consumer’s Certificate of Exemption. Section 212.08(7)(ll) of the Florida Statutes exempts sales to a PTA that raises funds for a K-12 school it is associated with. To use it, apply on Form DR-5 under the Parent-Teacher Organization or Association category, with a copy of your approved bylaws. The certificate is valid for five years, and the Department of Revenue reviews it for renewal. Florida PTA says a unit is not required to have one but should use it whenever it can. Present it and pay with a PTA check or card. It covers only what the PTA uses itself.
Fundraising sales pay tax at the supplier. The same statute lets a PTA pay tax to its supplier on the cost of items it sells to raise funds, instead of collecting tax from buyers. Florida PTA’s guide adds that yearbooks are taxable for a PTA and that a vendor may not pay the tax for you. The guide treats an auction of donated items, or a meal such as a spaghetti dinner cooked and served by members, as an occasional sale that needs no tax collected when it happens no more than twice in any 12 months. That is the same limit the Department of Revenue’s occasional sales rule sets. For more frequent events, the state office can guide you through collecting and remitting tax. Food bought for a dinner you charge for counts as resale, so pay tax on it at the store rather than using the exemption certificate.
Charitable solicitation. Florida PTA says a local unit tied to a school does not register under the Solicitation of Contributions Act, which only Florida PTA, county councils, and community PTAs do. The act does not apply to educational institutions, which section 496.404 defines to include private nonprofits that raise funds for K-12 schools.
No Sunbiz filing. Florida PTA units are unincorporated associations, and Florida PTA asks units not to incorporate on Sunbiz. Its guide says an existing Sunbiz corporation must be closed. A corporation created by mistake dissolves if its annual report is not filed. The state office can help.
If your PTA paid an individual or an unincorporated business for services, the 1099-NEC threshold is $2,000 for payments made after December 31, 2025. The forms go out by January 31. Florida PTA’s 2025-2026 guide, written before the change, still gives the older $600 figure.
Raffles
Florida allows a 501(c)(3) with a current IRS determination letter to hold a raffle without a license, under section 849.0935. The law sets the terms:
- Every ticket, ad, and entry blank discloses the rules, the PTA’s full name and address, where the prize money comes from, and the date, hour, and place of the drawing. That last item can be left off if tickets go out no more than three days before.
- Each one also says no purchase or contribution is necessary. A suggested minimum donation is allowed, but a donation cannot be required to enter.
- The drawing cannot depend on a minimum number of tickets or amount raised. Every prize offered is awarded, winners are notified promptly, and the drawing cannot be canceled.
- The PTA may limit how many tickets each entrant gets.
The Department of Education’s Red Book, the financial rules for Florida schools, bars raffles on school property, even by a nonprofit leasing it. Florida PTA’s guide quotes that rule. A PTA can still hold a raffle in the school’s name off campus. Florida PTA’s guide also suggests recording the starting and ending ticket numbers. Bingo has its own statute, section 849.0931, limited to nonprofits active for at least three years, so ask the state office before planning one.
Insurance and good standing
Florida PTA’s guide says insurance is required and that each school district sets what coverage it needs. The audit instructions say all units carry current PTA insurance, and the audit form records the policy’s expiration date. Some county councils include insurance with council dues. The guide recommends a fidelity bond for everyone who handles PTA funds. Florida PTA’s insurance page describes AIM’s event liability, directors and officers, bond, and property coverage.
Good standing rests on Florida PTA’s five compliance requirements: current officers in Givebacks, the 990, the annual audit, dues sent monthly, and bylaws approved within three years. Meeting them keeps your unit affiliated with Florida PTA, whose IRS group exemption, number 2149, covers each chartered unit’s 501(c)(3) status. Under the bylaws, a unit that has not paid its dues by May 1 is delinquent, which costs it its vote at the state convention and Florida PTA’s programs, materials, and services.
Doing it in Volo Cash
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For the rest of the job, our complete PTA treasurer handbook walks through the year, and the year-round duties checklist lays out what falls due when.