Does the state PTA have a recommendation for how to handle the need for a cash box (i.e. for selling concessions where change may need to be made)? Is it permissible to use PTA funds to provide the necessary cash up front?
It is perfectly permissible to use PTA funds to "stock" the cash box at the beginning of an event. This can be done with a PTA check, signed by two authorized signers, payable to an individual who then takes the check to the bank and cashes it. There should be a Sample Cash Box Starting Inventory form with the cash box, which indicates how much money and in what denominations were in the cash box before the event begins; you will find the Starting Inventory form on page 36 of the Treasurer's Handbook. TheStarting Inventory form should be confirmed by two individuals that did not provide the funds. If a PTA check was used, the amount of cash in the box should be same amount as the check.
At the end of the event, a tally sheet should be completed showing all cash in the cash box, before repaying the source of the initial cash. As indicated on the sample Money Receipt/Tally Sheet (page 35 of the Treasurer's Handbook), the total amount of cash should be verified by two persons, then delivered to the treasurer for deposit. The treasurer will need to sign the Tally Sheet, acknowledging that s/he has received the funds. The cash receipts from the event would be less than the total cash on hand by the amount of the cash inventory.