WHAT IS AN EXECUTIVE COMMITTEE?
The executive committee differs from the executive board in that the executive committee consists of the officers elected by the general membership and usually the school principal. The executive board is elected or appointed by the executive committee. Please refer to your individual unit’s bylaws for specific information on the Executive Committee.
The Local Unit Bylaws template reads as follows:
ARTICLE X: EXECUTIVE COMMITTEE
Section 1. The executive committee shall consist of the elected officers of the association and the principal of the school.
Section 2. Duties of the executive committee shall be: a. to develop goals for the association for presentation to the executive board and general membership for approval; b. and to appoint standing and special committee chairmen and members of the standing and special committees.
Section 3. The executive committee shall meet within thirty (30) days after their election for the purpose of appointing standing committee chairmen. Special committee chairmen shall be appointed as necessary. Members of the standing and special committees shall be appointed as soon as possible after the appointment of the committee chairmen.
Section 4. Meetings of the executive committee shall be held by the call of the president or a majority of the executive committee, (Number of) days’ notice having been given. A majority of the executive committee shall constitute a quorum.
The president is elected by the members of the association to lead the PTA and to represent them and the other members.
A SUCCESSFUL PRESIDENT:
References/Resources: National PTA Quick-Reference Guides, Virginia PTA Bulletin National PTA Magazine Our Children, Robert’s Rules of Order, Newly Revised Virginia PTA Local Unit Resource Guide Local Unit Bylaws Virginia PTA Bylaws
The organizational structure of Virginia PTA uses the office of president-elect. In an election year, member-delegates to the state convention elect a president-elect, vice president, secretary and treasurer. The presidency is automatically filled by the individual elected two years prior as president-elect.
An advantage to using the president-elect structure is that it allows that officeholder to concentrate on gaining experience in the responsibilities of president. The presidentelect has the ability to plan ahead for his or her term in office and by working with the current president, provide continuity of leadership to meet the adopted goals of the association.
Duties of the president-elect include the following:
It is important to the success of the association that the president-elect:
Local units and councils can adopt the president-elect structure to ensure continuity of leadership in the association. With the new structure, responsibilities of vice presidents in the unit or council will change. For example, the president-elect would assume the responsibilities of the office of president when the president is unable to fulfill such responsibilities or vacates the office. There are other bylaws amendments that must be adopted to properly institute the office of president-elect. If you are interested in reviewing this structure for your local unit or council, please contact the state Bylaws Committee chairman at email@example.com.
The vice president may be called upon at any time to temporarily assume the duties of the president (except when the president-elect structure is being used). A strong vice president should be the president's "right hand," acting as an aide, and assuming assigned responsibilities. The vice president represents the president upon request. When local units have more than one vice president, each vice president is designated specific duties such as vice president for education or vice president for legislation. Vice presidents often serve as program chairmen, coordinators of major projects that involve several committees and as a liaison to outside groups that may desire a connection with a local unit. In the case of multiple vice presidents, it is helpful if each vice president is assigned oversight of committees that have connecting areas of responsibility. Vice presidents can be especially helpful in strengthening communication within the executive board as well as within the general membership and other entities in the school system and community.
Some local units elect two secretaries. One secretary is called the corresponding secretary and the other is called a recording secretary. Local units determine responsibilities each secretary will have when there are two. Promptness, accuracy and knowledge of the PTA are valuable assets.
THE RECORDING SECRETARY. Records all business transacted at each meeting of the association (executive and general) and presents the minutes for approval at the next meeting of that body.
When taking minutes, remember:
The recording secretary
THE CORRESPONDING SECRETARY. Prepares all correspondence and maintains a correspondence file. The secretary may also count a rising vote when requested to do so, furnish delegates with credentials, send out meeting notices and submit to the state office the names and addresses of the officers.
The treasurer is the legally responsible, authorized custodian, elected by the members, to have charge of PTA funds.
Additionally, the Treasurer must also:
MAINTAIN FINANCIAL CONTROL
PAYMENT OF MEMBERSHIP DUES
CONTENTS OF THE TREASURER’S FILE
The bylaws provide that the treasurer report regularly to the association (at each regularly scheduled meeting and as requested). The report should show:
The balance on hand at the beginning of the year, month, or as of the last meeting
The report, when read at a meeting, should not be adopted, but should be filed for audit.
An audit is always conducted at the end of the fiscal year as required in local unit bylaws and by Virginia law, whenever there is a change in the treasurer’s position, whenever the current treasurer’s term of office ends (even if the same treasurer is reelected), or anytime the executive board or the association requests an additional audit. An audit must be conducted at least once a year (fiscal year-end audit). A committee or a person from the local unit may conduct the audit. No one authorized to sign checks may conduct the audit or serve on the committee. A PTA may appoint an accountant; however, this is not required. An audit committee composed of PTA members with good math skills may conduct an audit. All audit reports should show the total receipts and disbursements for the fiscal year. IRS regulations may require a professional audit be done when gross receipts are over $100,000. Please check IRS instructions for 990 for details. (An audit form and an audit checklist can be found in forms sections of this guide.) Once the audit is adopted by the general membership as required by local unit bylaws, a copy must be sent to the state PTA office.
At the end of the fiscal year, as stated in the bylaws, an annual financial report should be made to the association. (A sample of an annual report is included in Section 4 of this guide.) The annual report becomes official after an audit has been completed and the association at a regularly scheduled meeting adopts the audit report.
TREASURER – BEFORE LEAVING OFFICE
1) Copy of adopted fiscal year-end audit.
2) If unit was required to file a 990,990EZ or 990N with the IRS, a copy of that document.
3) EIN number is on file
4) Check with president or secretary to see that a listing of current local unit officers is on file with state office.