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Do you have questions about Roberts Rules of Order? We are introducing a new column to answer basic meeting management questions pertaining to Roberts Rules of Order Newly Revised. Send your questions to: pennace.org@gmail.com.
Q: Does a treasurers report need to be approved?
A: No, any report is simply a report. Reports do not need to be approved. The report can be presented verbally or in writing (according to your by-laws) and should include the following:
Beginning on hand (last report)
Receipts (income)
Disbursements (expenditures)
Balance on hand (today’s report)
The treasurer’s report is never adopted, but it is placed on file. However, what an organization needs to approve is its annual budget. Once approved, any expenditures not listed on, or above and beyond the approved budget, may need to be approved by the expressed authority (membership or executive board) as stated in your by-laws or constitution. Your by-laws may require an annual audit of the financial statements by a subcommittee of the membership or the executive board. Audits generally take place once a year or when the treasurer position changes.
Diana Brush
Member, National Association of Parliamentarians/PA Association of Parliamentarians
Associate Director, Center for Career and Professional Development, Clarion University
PennACE M-A-L, SOTY Chairperson