The treasurer takes and disburses the organization's funds. PTAs earn money through fundraising and ,and the treasurer receives all the money. The PTA board decides where the money should go, and the treasurer makes sure the funds are given to the right people. For example, if the PTA board decides to give $400 to the youth football league, the treasurer drafts the check and mails or gives it to the treasurer of the football league.
The treasurer keeps track of and manages the funds in the PTA's various accounts. A PTA may have one account for general expenses, one for event decorations and one for donations. It may also have money invested in CDs and other investments. The treasurer must keep track of maturity and interest rates, and reports all of this information to the board.
PTAs are nonprofit organizations, but they take in and spend money, so they must pay taxes just like any other organization. The treasurer maintains all the necessary tax records, including receipts. The board can choose to have an accountant do the taxes, but the treasurer must make sure the taxes get done and filed on time. The treasurer also pays any taxes the organization owes and makes sure funds are available.
The treasurer makes sure the funds are available for any PTA business. If the funds are not available, the treasurer tells the board that the money isn't there. The treasurer meets regularly with the finance committee to go over the fund balances and any future expenses. If the money isn't there to cover the expenses, then the PTA board must decide what to cut. The treasurer provides information such as past disbursements and any returns on investment the PTA had.