We are having a similar problem-- we still do not have a secretary after asking someone to step up for 3 months--- we've been sharing the duties, but I'm thinking about asking our publicity person to take on the role, since it's taking notes at our PTO meeting and writing out the minutes--- she already does the bulletin board and a parent page, so at this it makes sense to have her do the other.
I think you need to find out what's going on with this Secretary-- is she going to start coming --- or ask her to step down and ask another parent to step in-- our by-laws state that the President can appoint someone to a position if it is not filled. With an approval vote from the rest of the board

Last year, our treasurer had missed several meetings, and the other officers convinced him to resign (and asked me to run in the special election .. so here I am). You have to think whether approaching the secretary will get him/her to show up once, and then skip out again, or stick with it. Definitely let the president know you don't want two jobs, maybe ask the rest of the officers to take turns taking minutes so you spread the pain out (and get more of them on board with the replacement idea).

Does your group operate with a set of bylaws? If so, there should be a section in them in regards to removal/replacement of an officer. If not, grab a set of Robert's Rules and see if there are some guidelines that might help.

In my experience, the President would be the person who would start the ball rolling in replacing this officer, but maybe since you are covering both areas, he/she is just letting things go on. You really need to approach your President and ask her what is going on in regards to the secretary, then let her know that you would like to see the group move forward to replace the secretary, so that you aren't saddled with the workload of two positions. Hopefully, this will spur her into action.

I am currently the VP for our PTO. Our secretary has not attended one meeting this school year and I currently acting as both VP and Secretary. My question is, who should be handling these duties? The President has not set forth any plan of action and is not delegating the duties at this point. Is it up to her to handle this?