hi, i need some advice. i have just taken over as pto president and have inherited a pto in complete shambles. the pto under prev officers approved a budget that is totally unacceptable and mostly likely unable to meet. our ancient bylaws do not address the passing of the budget at all..my question is, has anyone made a previously passed budget null and void before the school year started ? do you have the funds available, then make your budget or do you plan a budget and try and hope to raise enough funds to pay for all items covered in the budget ?

I would think that if there isn't a special provision in your by-laws, then voiding or voting in a new budget would be exactly like any other vote - majority, 2/3, whatever your bylaws normally require. Even if your bylaws don't specify, I'd vote on the budget at a GENERAL meeting. You'd want to prepare it and have it approved by the Board, but this these are your financial guidelines for the year, so your membership really should have the opportunity to vote them in.

We prepare our budget and vote it in at the beginning of the school year at a general meeting with a simple majority of those present.

Typically and of course generally the new executive board gets together to plan the next school year. Past information is always helpful as well as past budgets and expenditures so you can tell what programs cost. When it is decided what you want to do then the fundraising committee figures out how they will fund those plans. Around this information a budget is drafted for approval or adoption by the general membership at the first meeting of the school year. Once adopted then any of those expenditures listed do not need to be voted on again. Just an added note it is much easier to raise money when there is a direct purpose. Parents like to know that this fundraiser will afford a program or assembly that you have planned. There is some information on audits and budgets and such at http://www.myschoolonline.com/folder/0,1...653-41-35997,00.html some of the info is geared specifically for our local units but most is just general stuff. It may be wise to have a bylaw committee meet over the summer so that you have new bylaws to present at your first meeting to be voted on at your next meeting. Best wishes!