We prepare a detailed budget plan for the year which will be submitted for membership approval at our first meeting. (We have 10 income categories and 20 expense categories). Later, any unexpected expense must be pre-approved by PTO membership at a monthly meeting.

Within the budget plan, our board can approve up to $100 expenditure with no membership vote. (For example, the board can decide to spend $50 of the "Building Extras" budget on a new paper cutter.) This restriction is in our Bylaws.

The principal cannot sign checks, but she has a large "discretionary" PTO account to which she can submit reimbursement requests. We also give each teacher a similar, but smaller, pot.

Within our overall budget categories, the staff can request purchases, which the PTO then approves. For example, the teachers might ask us for $$ to pay for some special reading books. We would see if we have enough money in our "Educational Materials" budget, and then vote.

Some money is allocated specifically based on the staff's input. For example, we pay for all assemblies and field trip buses, so we need to get those amounts from the principal before we finalize our budget in September.

Bottom line, we get input from the school staff, but the PTO members have the final say.

[This message has been edited by Critter (edited 08-29-2001).]

Bascially, our Board controls what is spent and how within the approved budget. We only have two general meetings a year, one at the beginning of the schoolyear at which the budget is approved, and one at the end at which elections are held. We have a large (25-35) Executive Board that holds a business meeting each month (which anyone can attend, if they want).
The Board prepares a budget at the beginning of the year that estimates revenues/expenses for categories like:

Fall Fundraiser Cost of Goods Sold (Catalog Sales)
Spring Fundraiser (Carnival/Auction)
T-Shirts
School Directory
Breakfast with Santa
Hospitality (Teacher Appreciations & Misc Hospitality)
Track and Field
Bank Fees (Primarily NSF Fees)
Administrative & Operational Supplies
Donations and Memorials
Funding of School Programs and Purchases

At this time, we don't detail projections of WHAT we will fund specificially in that last category. But it includes things like equipment, classroom supplies, arts programs, math, science, etc.

Within a specific budget item, like routine office supplies the responsible party simply submits reimbursement requests.

For exceptional items, or anything that falls under 1) Donations and Memorials or 2)
Funding of School Programs and Purchases, a request is presented at the Board Meeting and we vote. Requests from the school are generally funnelled through the principal, or at least he and I talk about it in advance, so he can give his opinion before we present it to the Board for a vote.

As President, I can approve expenditures up to $100 with consent of two other Board Members without taking it to a Board vote.

We use an end of the year survey to get feedback on what priorities parents prefer for the next year's focus and we gather informal feedback during the year.

Hope this helps.

[This message has been edited by JHB (edited 08-29-2001).]

Last year we set up a budget for the first time. That should help a little because each committee knows what they are allowed to spend.
In our by-laws, it says the PTA president can ok spendings under $50, anything over $500 needs to be voted on, and anything in- between the board gets involved. I will usually just call them to get their ok.
The principal can not use our money without us knowing it. He does let us know how we help the school.

I need input from as many different PTO organiztions as possible on the subject of who is in control of your funds and how you decide what they will be spent on. Do the officers vote or does the principal and teachers just decide? Do you have a small portion of your funds as an operational budget and the rest get dumped in your principals account for them to decide? I need answers and input please! thanks chris