Article VII: Duties of Officers
Section 1. The president shall preside at all meetings of the Local PTA and of the Board of Directors; shall perform such other duties as may be prescribed in these bylaws or assigned to him/her by the Local PTA or by the Board of Directors; and shall coordinate the work of the officers and committees of this Local PTA in order that the purposes may be promoted.
Section 2. The vice president(s) shall act as aide(s) to the president and shall in their designated order perform the duties of the president in the President’s absence or inability to serve.
Section 3. The recording secretary shall record the minutes of all meetings of the PTA and of the Board of Directors, shall have a copy of the approved bylaws, and a membership list available at every meeting, and shall perform such other duties as may be delegated to him/her.
Section 4. The corresponding secretary shall conduct the general correspondence of the association as directed by the president, Board of Directors or this Local PTA. Note: If there is but one secretary, the secretary shall perform the duties listed in Sections 3 and 4.
**Section 5. The treasurer shall:
a. have custody of all funds of this Local PTA; shall keep an accurate record of receipts and expenditures; shall pay out local funds in accordance with the approved budget as authorized by this Local PTA;
b. be responsible for the maintenance of such books of accounts and records as confirmed to the requirement of Article XII, Section 2 of these bylaws;
c. will make disbursements as authorized by the President, Board of Directors, or this Local PTA in accordance with the budget adopted by this Local PTA. Checks and vouchers shall be signed by the president and treasurer. In an emergency, or the unavailability of the president or treasurer, the recording secretary may sign in place of one of the other signatories;
d. keep the record of the National and State portions of the membership dues separate from the record of the general funds of the local association. The treasurer shall send the annual National and State dues of each individual member of this Local PTA to the State Branch on or before the dates listed in Article V, Section 9;
e. present a financial statement of accounts at every meeting of the association and at other times when requested by the Board of Directors, and shall make a full report at the annual meeting;
f. The treasurer's accounts shall be examined annually or upon change of officer, by an auditor (CPA) or an auditing committee of not less than 3 members, who satisfied that the treasurer's annual report is correct, shall sign a statement to the facts at the end of the report; and
g. The auditor (CPA) or the auditing committee shall be appointed by the president with approval of the Board of Directors and shall report at the annual meeting. Note: For more information regarding the auditor’s report please see Article XII Section 2c of these Bylaws. An audit of the treasurer's accounts is for the protection of the treasurer. It is the only means of assuring everyone that the accounts are accurate, and it relieves the treasurer of responsibility except in case of fraud. See Robert's Rules of Order Newly Revised.
Section 6. Executive Committee
a. The officers of the association and the procedure and bylaws chairman shall comprise the Executive Committee. A majority of those serving shall constitute a quorum.
b. The Duties of the Executive Committee are:
i. To create standing committees.
ii. To elect/appoint chairmen of the standing committees.
iii. Meet in emergency situations to direct inter-association difficulties and report to the Board of Directors with conclusions.