Our PTO does both. Most of the time I just write checks for reimbursement. But if it's a large amount (like food for our Fall Festival), then I will fill out the date, payee (the store, not the member), and sign the check. Our account requires two signatures on each check so the person who buys the stuff is usually another signer on the account. I remind her to sign it only after she's filled in the amount in words and numbers. Our bank does an excellent job of verifying our double signature checks and will return one if it's signed by only one person, even if there are sufficient funds in our account.

In most cases our reimbursements are for funds under $100 as it is usually multiple people purchasing for an event, so it all doesn't fall on just one person. I do try and get the checks written to them as quickly as possible so that they can cover their own expenses.

Any large purchases we try and do purchase orders so that I can just write the check. We have worked with GFS and pre-ordered ice cream and sundae supplies, they gave me a total and I write a check and someone else goes and gets it. But the check ultimately is made to GFS with the amount specified, and I get a receipt later to add to our records.

Our bylaws state that anything over $200 has to be voted on by the board and anything over $500 has to be voted on at a general meeting. Helps keep us in check.

I'm really surprised that most do not give monies up front. I understand the reasoning. Do you have a set dollar amount that if its over $100 they can get money upfront first? I think that is alot of money to ask someone to upfront out of their pocket. It could also make someone uncomfortable that does not have alot of money and does not want to share that with the general public.

Our PTG policy is usually reimbursement with original receipts. There have been exceptions, like when 2 of the 3 signers went shopping for supplies for an event at Costco together and just wrote the check then. They did keep the receipt and added documentation in case of an audit or questions later.

We use many of the forms found here and I have even gotten "check" requests with the invoices attached which makes it easy for me as treasurer.

We do allocate money to the teachers and we have them to fill out reimbursement requests like anyone else. The teachers know how much we plan on giving them and they are good about keeping their receipts to get them turned in.

Our PTO will pay invoices, such as the one to the candy company, or for a DJ at the Monster Mash, etc. -- I can't imagine asking someone to float the PTO a loan to pay for the candy fundraiser!

But we don't write checks to the stores in advance. My main objection to that, as treasurer, would be: what happens when the buyer loses the receipt (or throws it out by mistake)? I've had a few cases where the receipt was lost (my policy is for the person to write a letter and have the board approve the reimbursement), or the enrichment program provider's invoice didn't make it back to me, and I had to explain this to the audit committee.

Note that the audit committee is just another parent, not the IRS come to hunt me down. I don't think that parent cares so much about original vs copies of receipts, but as the last poster noted, having the original makes it harder for someone to return something for cash.

I did have someone point out to me that MA state law requires the PTO to pay with its own funds if it wants to make use of the sales tax exemption. Hence, we mostly end up reimbursing for the sales tax, though we do keep this in mind for large purchases.

Erinmdil - we do give gifts to outgoing board members; as long as it's not excessive, and you can feel confident explaining this to any parent who asks why the PTO money was spent on it, go right ahead.

As a matter of practice, our pto never just issues a check to any one person or a business ahead of time. Rather, board members, teachers, or parents needing reimbursement have to provide a reimbursement form along with original receipts in order to get their money. This protects our pto from anything slippery going on, intentional or unintentional. The original receipt is required to prevent returning items and keeping the cash afterwards. My brain doesn't work this way, but this pretty much eliminates any wrongdoing or even the perception of wrongdoing.

We have had an occasion where a mom came to us requesting a check to (insert national candy company name) for a fundraiser because the amount was too great and she didn't have the cash in their family account. We were able to work with the candy company and do a purchase order instead and it all worked out.

Although I am not an accountant, I believe (and have been told numerous times) for tax purposes original receipts are required.