School Hints: Create a System of "Checks and Balances" for PTO / PTA

Schools need systems and in particular, systems of "checks and balances".  A system of "checks and balances" means that no one person is in charge to the exclusion of others.

If you run a school PTO or PTA or other parent group, you need to have systems in place.  Systems will protect the reputation of the group and the school and prevent problems and issues in their tracks.  I'll explain exactly how in just a minute.

If you are a principal or school administrator, taking the time to ensure that groups within your school have systems in place will help you and your reputation, not to mention keeping the school safer.  I'll explain...

By way of ridiculous example, let's say you have a cookie.  That cookie is supposed to be eaten by you and you are looking forward to it.  You leave it unattended and when you return, it's gone. You are sad.

Now, let's say you have a cookie.  You tell everyone that you will be eating that cookie after your lunch.  You return to find the cookie is still eaten.  Apparently, someone walked in afterwards that did not know and yeah... they ate it.

Finally, let's say you have a cookie.  You ask another person to hold on to your cookie for you instructing them not to let anyone else eat your cookie.  You confirm that they are not going anywhere or leaving it unattended.

Happily, when you return, the cookie has not been eaten.  Yum!

Now, I've just told the lamest story ever. And, if I were you reading this, I'd be just about to get really mad at the crazy author.  But, alas!  I've run into perhaps a lamer story and this one is real. 

Police: Teacher stole money from dances, school fundraiser

According to this article and, of course, this is alledged, this teacher had control of product, pricing, inventory, cash, cash drawers and making payments - all without any accounting or double-checks.  It most likely seems rediculous looking back at it now but the school was not operating responsibly.  There just was no system, no 'checks and balances', no accountability.  In the end, there was theft.


Here are a few helpful hints:


If you are throwing an event, two main organizers would be helpful.  They can control issuing cash drawers and tallying drawers.  Other jobs could be spread amongst other teams with systems in place to insure proper product ordering, inventories and accounting. If multiple people are funneling information into one place, risk is minimized.

• Make payments to vendors via check after invoice
• Count out cash drawers ahead of time
• Use multiple-person teams to create accountability
• Inventories checked before and after every event
• Have a policy on money handling and holding
• No students responsible for cash
• Deposit funds immediately into bank

I'm sure there are a number of improvements that can be made to just about any event to improve safety and security.  I'm not really getting into everything here, it's just a few things that I came up with after reading the article.  In the end, here is the simplest grading system you can place on your events:

No communication -FAIL

Tell everyone personally what is going on - FAIL

Have two-person teams following specific rules - PASS!


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PTA Theft: How to Keep Funds Safe

It's something parent groups never should have to worry about . Theft is one of the biggest threats to your organization, but also one of the least discussed. There have been several instances where PTA, PTO, or PTSA groups have been victims of fraud, embezzlement, and theft.

Any company or group that deals with money needs to take steps to prevent theft, no matter how small the group. It is much easier to create policies to prevent theft beforehand than it is to explain to children that the money they worked hard on raising is gone.

But rest assured, there are simple steps you can take to help safe guard your group.

Never appoint just one volunteer to handle the money alone.
If you have more than one set of eyes keeping track of the books, you will greatly reduce the risk of fraud because there will be a sense of accountability. Create a system that requires multiple people to check the balances and sign their name to it, and then give it to the president for final approval. When people know their work will be checked multiple times, they will be less tempted to do something wrong.

Implement a rule that requires two signatures on every check.
At least two people should be responsible for signing parent group checks. Make it a rule that a check must be signed by the treasurer and the PTA, PTO, or PTSA president. This will ensure accountability between the two people responsible for the checks, and both people will know where the money is going.

Apply rules to handling cash.
Make sure cash is placed in a locked cash box and not just stored in an unlocked container. Don't leave the cash in the school overnight, and don't let members take the cash home. If the only option is to leave the cash at the school, make sure it is stored in a secured location, preferably with video surveillance so it will always be monitored. Another thing to keep in mind is not to let just one person handle the money at cash events. Always have two people in charge of the money, from handling it to counting it. Create a "cash received" document and require every member that counts the money at the end of the event, to sign their name to how much cash they counted.

Write the rules down.
Make a list clearly stating every rule. Print the list and hand it out to every group member at the first meeting of the year. If the rules are clearly stated and given to every member at the start of the school year, then members and volunteers will know what is acceptable from the very beginning.