r.,.r,r l,cla ind.,rrit'.".oicc.
&UmgT UF{EGKLBST
Urai€
Name , &:*ter:*,;.-.2/aot,zz"/**-',
tTft
mase
IL-T:.2*/S
DESCRiPTSO$I
Bylaws & Standing Rules tr Budget(s) El Last Audit Report 6 Ledger E Checkbook register S Cancelled checks (induding voids) 6 Authorizations for Payment Cash Verification Forms Bank statements, bank books and depcit slips tr Receipts/bills &l Cash receipts fl Executive board minutes E Association minutes tr Committee repods @ Monlhly Treasurer Report Cl Monthly Financial Secretary Reports 4 Annual Financial Report tr Workers' Compensation Annual Payroll Report form B IRS Forms 9901990E2990N El Shte Form RRF-1 6 State Form lf resulred: O IRS Form 941 O IRS Form 't099 tr State Form DE-6 tr State Form DE-542 Financial racords provided: (odginals) Beginnins Balance Recorda l. Check to see if amount shown on fitst bank statement (adjusted for outstanding checks and deposits) corresponds to the starting balance recoded in checkbook register, ledger, freasurer's reoort and endino balance of last audit
6
YES
NO
6
tr
a
E
g g'
o n
a g g 4
il
g
tr
g
n
I
tr
tr
g
tr tr F
g
I
I
199
Bank
Resoncilldion
reondled since last audlt by treasurer and reviewed monthly by non-oheck sioner 2. Ending balances (&eckbook register, ledger and trlasurer report) agree with lret bank statement (adiusted for outstanding drecks and deposits not posted to bank statement) ]. Deposits and Checks Written: (signed by two authorized check signem per the bylaws) a) Recorded in checkbook regisGr b) Remrded in ledger in proper columns o) Aqree with freasurer renorG l. Bank charges and interest recorded in checkbook register, ledger and treasurer reports
1. All bank stratements
tr
0 CI
tiemberchip L AmOUnt reootueq ano oeposrleq equars IoEil numDer
oT memoersnrps (membership dues listed in bylarrrrs) L Amounl forwarded to counciUdistrict PTA eguals total number of memberships (members) @-$ (amount listed in bylaws) nsuranoB - premium(s) forwarded to counciUdistict PTA bv due date
#
4
#
L{
(members)
@$ U,8,{
q,75
ldinutes 1. All expenditures approved and recoded in executive board minutes (List those expendifures not approved on recommendation report) l. All expenditures apprwed/rat'fied in association minutes (List those exoendifures not aDproved on rccommsndation reoort) i. Committee minutes re@rd Dlans. Drooosed exDendihrres. and total of monies eamed lutlrorlzatlons for Pavment (sioned bv sedetarv and oresident) 1. All authorizations written for aporovd amounts [lst missino authorizatlons on recommendation reoort) l. AII authorizations have receipt/bill attradted &ist missino receiots/bills on recomrnendalion reoort) ]. Authorizations match checks written
nqome l. Deposits prcperly supponed Cash Verification Forms used with two oeoole countino monev !. lncorne received matches deposits r€corded in cfieckbook reoister. ledser and treasurer reoorts 1. Designated income spent as specifted Z.
:inarcial $gqetary Egpalls l. Filed monthly
!. Receiols/Deoosits aqree with ledqer & reoister
Ireasuror Reports l, Filed monthlv l. Aqree with ledger and checkbook reqister 3. Annual Finanoid Report
E rE
tr
g a
Committee rBports fur all fundraisers submitted or report in minutes.
tr B
o g
E
tr tr tr tr
a 0
g a
a
tr tr
g
tg
lommittee Roports 1.
d
o
ct
g
a
EI
o g
w D
Reporthg Forms and Tax Rsturns Verifo on Audit Report that all forms have been filed annuallv fif required) Audit Reports 1. Audit done semiannuallv Z. Prepare and present written report yuith remmmendations b execulive board 3. Present audit report to association br adodion l. Forward rcport to the next level PTA (Se Bylaws. Duties of Officers. Auditcr) Audlt Recommendations {l "No' answers should be induded in the rsport as recommendations b change financial procedures. qt the completion of tha audit, meet with rre,sident and frnancial ofioers to discuss recommendations aN any colr,q/.ions es needed. Wben erors have been mnected by a frnancial offioor and accounts arc accurcte, dnw a double line in red ink ohere the audit concludes on all recods. Sisn & date the audited materials. Bment- lS mlsmanaoelnent 6usDeded'/ (Contact d,stnct PIA oresident immodiatelv for assistance.) i, [!+
--Gatifi omia-Staie-P=tA-Tooikii
g tr
tr w
D
tr
tr
E'
PTtrl r'r,rr l,cnr i 1d.
rr
I
rr'l'tlicr".
AUMBT RHPORT
*/*c
Date
Fiscal Year
Name of Unit
IRS El Number
Council
Diskict PTA
Bank Name
Account
1{"-
fr- azaq s ir -//
I
# i{7-r-C25{, C6ZL|
t/.
Bank Address
Check nurmbers reviewed in this audit BALANCE Ol{ HAND attime of lastaudit
*ZAlcl$ate1
f 2* 3/
RECEIPTS since last audit
a4sif. ffi
$
trL. ffi)?.rj-
$:MSL
sWk
TOTAL DISBURSEMENTS since last audit
BALATcE oN FIAND i.>
$
* 5G '
s dl , -42e.L1.
BANK RECOB{CILIATIOru Last BANK STATEMENT balance
$
DEPOSITS not yet credited (add to halance)
$
ds,cr;{.at f.,',,oc
$$ CHECKS Ot TSTANDIh8G 6ist ctreck number and amount)
#-7il1_$JaE t;E_ #€tt>_$_ffi..
qx_
#!!98-$i*-32. #g&L$k'.oe-
#rtgry.$rt?, -f{_ #LJ53e-*?EE s tc,.aa-
-Yt's.-=
#sgsta *ze-ee $ 7-g&, , Lll
TOTAL outstanding checks (subtract from balance)
BALANCEinchecking ae*/,unt
d
( '- 4e -ZAt{'$ate)
s { 1,.2?*",
# L|SZ3SS|.*
al .
"Th6e lines must balance
6 I have verified that all tax forms,
PTA- and govemment.required forms have been filed, if required.
The following is all that needs to be read when the auditor's report is given:
d ,G{e,i $ lr,CA
"
BANK RECONCILSATION Last BANK STATEMEruT batance
$ e
6.-.?{-: *2"!;l-{-(date)
.
$ t;.
OEPOSIT$ not yet credited (add to balance)
a:'C:
r:tD
C!'IECKS OUTSTANEIIIUG lList check number and amount)
#_$_ #_$_
#
$
#
#
$
#
$_ f
TOTAL outstanding checks (subtract fronr balance) tsALANCE in checking account
_
$
(date)
{:"
Oe>
a,*o.
*These lines must balance
ffi I have verified that all tax forms, PTA- and govemmentrcquired forms have been filed, if requircd. The following is all that needs to be read when the auditor's repod is given: I have examined the financial records ofthe treasurer of PTA/PTSA and find them E conec't E! substantially correct with the following recommendations E partially correc{ more adequate accounting procedures need to be followed so that a more thorough audit report can be given Cn
inconect
Audit comprete
d /l'9 -fu/-{-
Auditor's
sisnature
fl/.,-,.1r,,r.., '*/r.r,. -
Audit adopted (Copies: unit pesident secretary, and treasurcr; council treasurcr or auditor and district PTA treasuner or auditor as diEqEd !y the dbtrict PTA" Afrach copy of tax form(s) to next lev6l PIA, if requir€d to ffle.) Submit separate report of explanation and recommendations to exec,utive board. A separate audit form must be completed for eacfi bank account.
-C a lifam
ir\ lala ElAla
a
lkit
-l
D7
L\4
4t
ffi'si?$*
everYehrdrld'orevoice'
M01 Linda Vista Road'
Anl:l
l^--
sarioLgo, cA e2111 ' (8sB) 2.99'9??! ra* iasat ida-b01
7'
office@
n
inthd istrictpta'o rg
dated Please return one signed and
.ignuturt page in the enclosed' stamped' Jit**t.O enietope following adoption of - --
these bylaws
it
the next association meeting'
Thank You' Sue King Parliamentarian Ninth District PTA
FTA AUDIT REPOR.T FCRI\{ JEFFER.SON EI-Efo{ENI|ARY PTA
06-3A-2A14
Date. ____l$qygmber 30. 2014 Name of Unit: leffefsan Elementay
Council: earlsbadUnified
F
PTA'
iscal Y ear:A1
IR.S EI
13 ttuu A6 B 0 l2A 1 4 95:!520431 I
I 01 120
Number:
Bank Name: U.U. Bank
District PTA: Ninth District Account #Jtlt02N96Z4-
Bank Address: 770 Carlsbad Villagq Drlve
City/Zip: Carlsbad. CA 92008
Dates covered by this audit 9!9f!4l4thru06/3012014 Check numbers reviewed in this audit 4400 tkv 4413
$ $ $
Balance on hand at l2l3l/13 Receipts from 01/01/14 - 06130/14
Total Cash
0.00 30.848.34 30.848.34
Disbursements from 0 ti0 1/ 14 -06 130I 1 4 Balance on Hand at 06/30114
$ $
( 8.306.66)
Bank Reconciliation Last Bank Statement Balance 06/30114 Deposits not yet credited (add to balance)
$ $
30"848.34 0.00
22.541.68
Checks Outstanding (List check number and amount)
# 4400 $ 214.65 # 4401 $ 1,000.00 # 4402 $ 350.00 # 44A3 $ VOID # 4404 $ 362.38 # 4405 $ 49.06 # 4406 $ 601.31 # 4407 S 974.02 # 4408 $ 61.59 # 44A9 $3,00i.05 # 4410 $ 79s.94 #4411 $ 3 88.3 0
#4412
$ VOrD
#4413
$
448.25
Total Outstanding Checks (subtract from balance)
$
( 8.306.66)
Balance in Checking Account atA6B0114
$
22.s4r.68
@
These lines must balance
/
gfflhave verified that all tax forms, PTA and government required forms have been filed, if required examined the financial records of the treasure. o
! Substantially correct with the following recommendations tr Partially correct more adequate accounting procedures need to be followed so that a rhore thorough audit Repon can be given
n Incorrect Audit completed November 30. 2014 Audit
adopre
a
iZ-l
'r,i
j
Audirors Signarurg.
*iU
(copies; unit president' Secretary, and treasurer, council treasurer or auditor and district pTA treasurer or auditor as directed by the district pT.A. Attach of tax s) to next level PTA, if required to file. Submit separate report of explanation A separate audit form must be completed for each bank account.
PTA AUDNT R.EPOR.T FCR}4 JEFFER.SON EN-EN/{ENII"ARY PTA 06-30_2014
Date:
F
Bank .Address: EZ5€atlsbad Villaee Drive
IRS EI Number: 95:!20213!l District PTA: Ninth District Account # 2519157261 _ CttylZip: earlsbad. CA 9200S
Nqyaober 30. 2014 Name of Uniti_iefferson Elementarv pTA Council: _CarlsbadUnified Bank Name: California Bank & Trust
iscal Y ear:07
I0
I
120
13 thru 06
I3
0 120 1 4
Dates covered by this audit_01/0lDO14 thro 06/30/2014 Check numbers reviewed in this audit
Balance on hand at 12/31/13 Receipts from 01/01i14 -a680/14 Total Cash
$ $ $
Disbursements from 0l/0ti 14 -06/30114 Balance on Hand ai0613l/2014
$ $
Bank R.econciliation Last Bank Statement Balance 0613012014 Deposits not yet credited (add to balance)
g $
9.9ss.78
:3"468.20 13"423.98
(
0.00) 13.423.93
13.423.98
0.00
Checks Outstanding (List check number and amount)
$ s o
Totai Outstanding Checks (subtract from baiance) Balance in Checking Accounr at06130/2014
(
0.00)
13.423.9S
*
These lines must balance
@(have verified that all tax forms, PTA and government required forms have been filed, if required Ihay{examined the financial records ofthe treasurer o
@onect
!
Substantially correct with the following recommendations tr Partially coffect more adequate accounting procedures need to be followed so that a more thorough audit report can be given n Incorrect
Audit completed November 30. Audit
adopte
d
2014
Auditors Signature
i..- I -.. i . t- tI t, J.-, tl; i ,'
(copies: unit president. Secretary, and treasurer, council treasurer or auditor and district pTA treasurer or
grdit*
ut
di*tt"d
dittic
by tl," oltax form(s) to next level pTA, if required to file. "opy Submit separate report of explanation and A separate audit form must be completed for each bank account.
reiommenffi
I Exhnbfit 0t
Ga6sfer'-Etsa SEate
ffirffiffi?e
J#*ffil lW Ed#L
w* e
u ery
ffi ttrw
cltild".
o
ne
I
vanc e-
2327LStreet,Sacramento,CA95816-5014(916)aa9.193ffi EYI,AWS SUBVflXT'T'A{,
F.,ORBifl F.'OR
"
E-mail
[email protected] www.capta.org
UNIT'S AND COUNCHN,S
This form may be duplicated as needed.
T'O:
Parliamentarian
California State PTA 2327
L
Street
Sacramento,
BYLAWS
Ca
qSS tO-SOt+
FR.Ol\{: Unit \
Jefferson Elemenrary pTA
\u
Council
Carlsbad Unified Council of pTAs
District\ Ninth Disrrict pTA t,
Organization Date. October 5. I 967
California State lD #1240 w-
National PTA ID #7139
\
EIN
956204311
lD/."/,8
Incorporation # -
Registry of Charitable Trusr # Ol76036
\
Franchise Tax Board tBp2ZB99
\
Fiscai Year 7lI-6130
rr, ro State
drru
Date Submitted to Date Submitted
o :',:r,lu,l; ;,"*^
ENCLOSED IS ONE (1) ORIGIIq,{I, SET OF'tsYI,.AWS WITH STA,I{DING R.ULES AND FIVE (s) STGNATURE PAGES FOR:
fl
lr{ew
EI
Update to current standard E-bylaws
tr
fl tr
Unit E
New Council Organization Date
Change of Status/Fiscal Year - original form signed by district president attached Proposed amendments as listed on district form - incruded Additional standing rules attached as required EI unit/council has no additional standing rules
FROMt
,
Address: Telephone: 61 9-5 1 6-4932 or
6
1
9-607-
1
g
1
9 (cell)
parliamentarian, Ninth District pTA
Gafififform6a
Statc
Hxhnbfrt @f euerysfuy\fi. onevance 2327
L Street, Sacramenlo,
Cn
gSeim
FAX (916) 440-1986
.
E-mail
[email protected] www.capta.org
BYLAWS SUtsMXg,TAL F'ORI{4 FOR UNITS ANB C&UNCII,S This form may be duplicated as needed.
TO:
Parliamentarian
California State pTA 2327 L Street Sacramenro, CA 95g16_5014
tsYLAWS
FROM: Unit '
Jefferson Elementary
Council!
District. Ninth District pTA Organizarion Date'. Ocrober -5. I967 California StatB ID uZ40
_
\
National PTA ID #i139 .
EIN 95620431 I Incorporation
# NA
Registry of Charirable Trusr V
tu/-./,o
**illilozO
Franchise Tax Board #gOZZggg \. Fiscal Year 7ll-6130 Date Submirted to
District: L)lglt3
Date Submitted to State
ENCLOSED IS ONE (1) ORIGINAL SET OF BYLAWS WIT}I ST,dNDING RULES AND FIVE (5) SIGNATURE PAGES FOR:
EI New Unit E New Council Organization Date E Update to curent standard E_bylaws fl Change of Status/Fiscal year _ Original form signed
tr tr
Proposed amendments as listed on district form
Additional standing rules attached
as
required
_
included
E Unit/council has no additional standing
FROM: ,
Address:
Telephore:
E*uil,
by district president attached
Parliamentarian, Ninth District pTA
---
rules