Our PTA has "Student Enrichment Funds". Each year, $7.50 is alloted per student. These funds are to enrich their education in one way or another, i.e. field trips, etc. Our teachers forget to use these funds & they are not used that year. This year, our President & I decided to make sure EVERY student got what was budgeted for. Some teachers used it for field trips, class projects (teacher reimbursement w/ original receipts & proper forms filled out & signed), magazine subscriptions pertaining to curriculum (check made out to magazine company). Since the school year is closing & several teachers hadn't used their funds, we decided to apply it to our end of year Book Fair for the allotted amount. We are not allowed to "just right a check" to anyone for just anything. If there is reimbursement required, all forms & procedures MUST be followed per 501(c)3, IRS & PTA/PTO guidelines. Field trip request checks are made out DIRECTLY to the place of trip.
We also do teacher reimbursements as a form of good will but as the others said we require receipts and we have two reimbursement periods to keep my sanity. One where they submit by Oct. 15 and get checks by Oct 30 and one May 1 and are reimbursed by May 15. If you don't submit during those time periods you are out of luck. After May 15 we tally the numbers as as texasbeth said unused funds get reallocated.
We give $350 per teacher. We don't require membership fees. We do require receipts for all. Some teachers still don't use the money. Most teachers submit receipts for over the amount, but we only pay to $350. (They can't find receipts that add up to exactly $350.)
If you are going to operate as a non-profit, you need receipts. You can't just go around giving people money. Reimbursing them, having a grant program, etc. is fine - with appropriate guidelines and documentation. But not just handing out funds.
Putting aside the question of whether or not you have filed and are a 501(c)3 organization, I think every PTO should be operating as a non-profit and trying to follow basic rules of accountability.
Our situation (in MA) is almost identical to texasebeth. I do require original receipts, not copies, and the form says the teacher is not requesting reimbursements from other sources. I'm also baffled by the teachers who don't request any money.
We used to just write $50 checks to the teachers, but I thought it was more proper to require receipts.
Some school do, others don't. Our PTO allocates $100 per teacher and does not require anything from the teachers other than a copy of the receipt and the reimbursement form filled out.
My best friend's school PTA requires membership, proof that the teacher's looked for alternate funding and an application form filled out. But then theirs is for more than just classroom supplies.
We have teachers who never use their $100 for some weird reason. The PTO is considering setting a time frame for the teachers to request their reimbursement. After the cut off date the money would be reallocated back into the general budget.
