Short answer: At least two adults count every collection together, both sign a count sheet, and the money goes to the bank the same day. California State PTA adds that the counters may not be related or live together. If the bank is closed, use the bank's night deposit or a plan your state PTA allows; never take cash home or leave it in a car. Set up each cash box with a recorded starting float, and remove the float before you record income.
This guide is part of the PTA and PTO fundraising guide, which covers the wider money controls a parent group needs. Here is the routine for the cash itself: who touches it, where it goes and what gets signed. It follows state PTA treasurer guidance, which PTA units are expected to follow and which works just as well for an independent PTO.
The cash count sheet and deposit log lets two counters enter their counts separately, flags a mismatch, subtracts the float and prints a signed sheet. Prefer paper? The hub has a one-page printable count sheet.
The path every dollar takes
Most money trouble in parent groups starts with a gap in this chain: an envelope nobody counted, a cash box that went home "just for tonight," a deposit that didn't match the sheet. Each step below closes one of those gaps.
How many people should count fundraiser cash?
Two at the very least. National PTA and the state PTAs below each say so in their own words, and Utah PTA asks for three:
- National PTA: two people count event cash and write up the deposit together, and money received is logged and deposited right away.
- California State PTA: at least two PTA members count, one of them an officer or chair. The counters may not be related by blood, marriage or cohabitation. Everyone who counted verifies the total and signs the Cash Verification Form, and the totals must match what is deposited.
- Utah PTA: goes further and says three people should be present for every count, with the treasurer as one of them when possible, and counting sheets carrying three signatures.
Why unrelated? Two people from the same household are, in practice, one point of control. If anything is ever questioned, an outside second signature protects both volunteers. Count in a closed room away from the event, and don't announce where counting happens; California's guidance says not to publicize where money is counted. Each counter should count the whole collection, not half each: two separate totals that agree are the point of the exercise. The cash count tool keeps the two counts apart until both are entered.
A two-person count rule to adopt
Groups that write the rule down follow it. Adapt this to your state PTA's or district's wording and adopt it at a board meeting.
Where to keep fundraiser cash if the bank is closed
Evening carnivals and Saturday events end after the bank closes. Plan for that before the event, not at 9 p.m. with a cash box on the table.
- Arrange the bank's night deposit in advance
Utah PTA points to the bank's night depository for events that end after banking hours; ask the bank for a key or a locking bag, and for how and when the bag is processed. California State PTA lists the night drop or a school safe when an immediate deposit isn't possible.
- If there is no night drop, use the plan your state PTA allows
California State PTA allows a school safe: document the amount first, seal it in an envelope signed by a school administrator and verified by two authorized PTA representatives. When it comes out, it is recounted with at least one PTA officer or chair before it goes to the bank, even if the envelope looks untouched. Utah PTA's guidance is stricter: money is never left at school overnight. Check your own state PTA's rule and your district's policy before you rely on a school safe.
- Never take it home
California's wording is plain: never take money home, and never leave it unattended, in someone's home or in the trunk of a car. Utah PTA also says money should never be taken home. A volunteer's kitchen counter is not a safe place for the PTA's money, and it puts that volunteer in a terrible position if anything goes missing.
- Take the deposit in pairs
Utah PTA asks for two people to take the deposit to the bank. It also suggests preparing deposits periodically during a long event, which keeps less cash on site.
Deposit timing follows the same logic. California State PTA says to count and deposit immediately after an activity, and daily for ongoing sales such as a spirit wear table. Utah PTA says to deposit the same day. Never deposit PTA money in a personal account or in the school's account (California).
Cash boxes, floats and staffing for an event
A cash box starts with a float: small bills so the first customer with a $20 can get change. Treat the float as the group's money on loan to the event. Utah PTA's approach works well: the treasurer writes a check to the event chair for the float, someone other than the chair verifies and records the starting amount, and before the deposit the float is taken out of the event's income and recorded separately as a cash box re-deposit. Utah PTA also says not to run a petty cash system, so the float should never pay for supplies.
Example A $100 float for an admission table: forty $1 bills ($40), eight $5 bills ($40) and two $10 bills ($20).
| Station | Float to plan for | Staffing | Setup that makes the count checkable |
|---|---|---|---|
| Admission or ticket table | Small bills, about $100 at a busy event | Two adults: one takes money, one hands out tickets or stamps | Numbered tickets or wristbands; note the first and last number |
| Food or bake sale | Small bills; a roll of quarters only if prices need coins | Two adults; the person serving food doesn't also hold the cash box | Whole-dollar prices; a tally of items made or bought |
| Spirit wear or merchandise | Small, or none if most sales are preorders or card | Two adults | Inventory count before and after; sales should equal the difference |
| Raffle or game tickets | Small bills | Two adults | Numbered stubs; check raffle rules for your state first |
| Runner and count room | None | Two unrelated adults who don't work a station | Tamper-evident bags, count sheets, a calculator, a pen that doesn't erase |
Students should not run cash boxes alone; keep an adult at every station that takes money. Plan the shifts with the volunteer planner so no station drops to one adult when someone takes a break. During the event, the runners collect excess cash from busy stations, seal it in a labeled bag with the station name and time, and bring it straight to the count room. A cash box with less in it is a smaller target and a quicker count at the end.
Recording cash and check donations
Pledge events and donation drives bring in envelopes of cash and checks from families over days or weeks, not one cash box. The same rules apply, with a few additions:
- Log each payment as it arrives: date, family or donor name, amount, cash or check, check number and what it was for. National PTA's guidance is that checks and cash are logged and deposited immediately.
- Keep the envelope with the amount the family wrote on it until the count is done. A difference between what's written and what's inside is easier to resolve with the envelope in hand.
- List every check on the count sheet by payer, check number and amount. Endorse checks for deposit to the group's account as soon as they are counted.
- Number your deposits and attach the bank's deposit receipt to the count sheet or funds-received form, as Utah PTA recommends. Keep them with the financial records.
- Send acknowledgments where tax rules need them, using the wording in the donor acknowledgment section.
Give a receipt to any family that asks for one when they hand over cash, and keep a copy. Copies of count sheets or receipts also go to the event chair for the event report, which is how California State PTA ties each activity's income to its deposits.
What to do if the count doesn't match
A small difference between the two counters, or between the count and what the event records say should be there, is common and usually innocent. What matters is how it's handled.
- Recount before anyone leaves
Both counters recount the denomination where their totals differ. Look for bills stuck together, a $1 in the $10 stack, rolled coins counted as loose, or a check entered twice.
- Check the float and the paperwork
The most common "overage" is a float that wasn't removed. The most common "shortage" is comp tickets, a price change at the table, or change given from the wrong box. Compare ticket numbers, inventory and order forms against the count.
- Record the difference; never fix it
Write the actual amount counted on the sheet, note the over or short amount and the likely reason, and both counters sign. Never top up a shortage from someone's wallet or pocket an overage. The deposit is the amount actually counted.
- Report it to the treasurer and the board
The treasurer records the variance in the books and mentions it in the next financial report. A one-off short of a few dollars is usually noted and closed.
- Escalate a pattern
Repeated shortages at one station, or a large unexplained gap, go to the president and the financial review committee. National PTA's guidance is to contact your state PTA right away if you believe fraud has occurred. A PTO without a state organization should talk to its accountant.
Example An event's two counters both reach $1,284.50, including a $100 float. The deposit is $1,184.50. Ticket stubs show 230 tickets at $5 ($1,150) and the bake sale tally shows $40, so the records expect $1,190. The count is $5.50 short: both counters sign the sheet with the shortage noted, and the treasurer records it.
Separation of duties
The count is one control. The rest of the treasurer's job is built the same way: no one person both handles money and checks the records of it. National PTA's financial best practices include these:
- The person who approves payments does not sign checks or enter invoices.
- Invoices are received by someone who can't approve payments.
- Bank statements and reconciliations are reviewed each month by someone who doesn't have access to the account.
- Online accounts have two administrators wherever possible.
In a small group this means the treasurer reconciles every account each month, including online payment accounts, and another officer who can't access the account reviews it. For which committee roles to combine and which to keep apart, see combining roles in a small group. The hub's money controls table covers check signers and the year-end review.
Taking less cash
The simplest way to reduce cash risk is to handle less of it. Online giving for pledge events, preorders for spirit wear and a card reader at the ticket table all move money straight into the group's account with a record attached. They still need controls: two administrators on each account, payouts that go only to the group's bank account, and a monthly match of payout reports against bank deposits after fees. Keep a cash option for families who prefer it, so nobody is left out because they don't use cards or apps. The online giving campaign guide lists the questions to ask any giving tool, from payout timing to fees. For a pledge event, the guide to collecting donations after the event covers the follow-up.
New groups should set all of this up before the first collection; the first fundraiser guide for a new PTO lists what to have in place, and the fundraiser planning checklist puts the count and deposit on the schedule.
Sources
- Handling PTA Funds, California State PTA Toolkit (accessed 2026-10-30)
- Financial Best Practices, National PTA (accessed 2026-10-30)
- Receiving and Disbursing Funds, Utah PTA (accessed 2026-10-30)
Frequently asked questions
Can a husband and wife count PTA money together?
Not under California State PTA's rule, which says counters may not be related by blood, marriage or cohabitation. Other state PTAs word it differently, but an outside second counter is the safer practice everywhere, because two people from one household give little independent check. If you have only two volunteers and they're married, ask a third adult from the board to be one of the counters.
Can the treasurer take the cash box home overnight?
No. California State PTA says never to take money home or leave it in a home or a car, and Utah PTA also says never to take it home. Use the bank's night deposit, arranged ahead of time, or whatever safekeeping your state PTA and school allow. If a deposit can't be made, document the amount, seal it with two signatures and recount it before it goes to the bank.
How big should a cash box float be?
There is no rule. Size it to the station: enough small bills to make change for the first dozen or so customers. Whole-dollar prices mean you rarely need coins. Record the starting amount with a second person, and take it out before you count income so the event's results aren't overstated.
Should we count cash at the event or later?
Count as soon as the event closes, before the money leaves the building, with two counters in a private room. If a full count isn't possible, seal the cash with both signatures, use the night deposit or approved safekeeping, and do the full two-person count before the deposit is made. Never leave an uncounted bag with one person.
Does a PTO have to follow state PTA cash rules?
An independent PTO isn't bound by any state PTA's rules, but the same controls protect its volunteers and its money, and its bank, accountant or district may expect them. Write a short money-handling policy into your procedures: two counters, a signed count sheet, same-day deposit, no money taken home. Your district may also have its own rules for money collected at school.