AUDITOR RESOURCES

This page is dedicated to providing forms, information, and resources to unit and council PTA auditors.

Still have questions?

Auditors, contact First District PTA via email at Auditor@PTA1.org

First District PTA Resources

Name and Terminology Changes will be coming to the Auditor Position/Audit Forms

While the current California PTA terminology still refers to “audits” and “auditors” and “audit review committee”, there will be a change to this terminology during the upcoming year.  California State PTA will work with the California Board of Accountancy, their attorney, and the insurance company on the new wording to fit the professional definitions regarding the PTA auditor position and what constitutes a PTA audit.  The duties and process will not change significantly, but the names of the positions and titles of the forms will change.  We will let you know as changes are made.  In the meantime, please continue to use the forms and processes we have in place. 

Click the links below to access helpful resources

Audit Report

Audit Report (Fillable)

Audit Checklist

Audit Checklist (Fillable)

For Council Use:  5 Point Audit Review Checklist of PTA Unit Audits

Leadership Conference June 2021 – Presentation & Handouts

 

Audit Requirements: What’s New and What’s Not

PTA requires that audits be done twice a year — a mid-year audit that covers the first six months of your fiscal year, and an end-of-year audit that covers the last half of your fiscal year. As you begin to think about doing your mid-year audit, there are a few things you need to keep in mind:

  1. The auditor needs to be appointed by or elected to the Executive Board per your bylaws.
  2. The auditor cannot be related to any of the check signers by blood, marriage or live in the same household.
  3. The audit must be presented to the Executive Board as well as the General Association for adoption.
  4. The audit must be reviewed by an audit review committee, unless the audit is conducted by a qualified accountant.

This final step is one that is new to many of you. California State PTA has resources to answer your audit questions about this new process. Please read our Q&A sheet, review the Toolkit, and send any additional questions you have to auditor@pta1.org.  

If you are wondering where the audit review committee came from, our insurance guide lists the requirements to stay in compliance on page 28.

We know you want to stay in compliance, so make sure you have an audit review committee for your next audit.