https://www.utahpta.org/files/docs/2020%20Treasurers%20Handbook.pdf
The Treasurer, elected by the members, is the legally responsible, and authorized custodian of the funds of the PTA unit. The Treasurer does more than make deposits and write checks. It is the Treasurer who ensures that the unit’s finances are properly handled. This is a critical job, since proper handling of the unit’s finances will keep the unit in good standing and maintain its credibility with the members, the school, and the public.
A Treasurer must be diligent, knowledgeable, and conscientious in order to maintain accurate and up-to-date records. These records should be kept in accordance with standard, accepted accounting practices and must comply with PTA bylaws and IRS regulations.
As an elected officer of the PTA unit, the Treasurer is a member of the Executive Committee and the Board of Directors. The Treasurer’s active participation in all executive committee and board meetings is imperative so that he or she has input into the business of the board and in the decision making.
Members of the board of directors of any non-profit organization have important responsibilities. Some of these responsibilities are imposed by law; others are the result of years of court decision which have imposed various “fiduciary duties” on directors.