An audit determines the accuracy of the books, detects inconsistencies and errors, provides recommendations for corrective action, protects the financial officers, verifies that funds were sent through channels as appropriate, and assures the membership that the association’s resources were managed in a businesslike manner within the regulations established for their use.

Suggested Audit Calendar
Twice a year, audits of the books and financial records of every PTA/PTSA Unit, Council of PTAs, and District PTA need to be performed. Consult your organization’s bylaws so you know when the audit process starts for you. generally, most PTAs perform their mid-year audit after December 31, and their year-end audit at the close of the officers’ term, June 30. Suggested timeline:

Responsibility                                 Mid-year Audit           Year-end Audit

Complete audit—————————January——————-July

Present to the Executive Board——February——————August/September

Adopt at the  Association Meeting—March———————September/October

(Units) Forward to Council by——–end of March————-end of September/October


Audit Checklist

Fill in the Blank Audit Report Form