Parent Organizations: Information & Guidelines

    • The commingling of parent organization money with school money is not permitted.
    • School employees may not accept loans of funds from parent organizations.
    • A parent organization must be sure to meet its financial obligations. Plainview ISD is not responsible for any of its obligations in the way of paying bills and/or fulfilling any other agreement. The District assumes no liability for debts incurred by the PTO or Booster club.
    • The PTO books should have an annual audit and/or review by a review committee. Prior year records should not be passed down to new officers without the review/audit completed.
    • Each parent organization should select a qualified individual or a review committee of members independent of the financial activities to conduct an annual review, which must be permanently maintained in the organization’s records with a copy provided to the school principal and the Internal Audit Department.
    • The financial reports and/or monthly bank statements should be presented at the PTO meetings.
    • PTO (per campus) should seek competent tax and legal advice on their own and at their expense on an as-needed basis to assist and to advise them on legal and tax matters.
    • Each campus PTO should provide the campus principal, Internal Audit, and the Plainview ISD business office with the appropriate completed IRS Form 990 to prove 501(c) (3) status. Review the form at
    • Any activity organized by the PTO or Booster club to be held on school property shall require approval from the principal or others deemed appropriate.
    • The PTO shall not represent themselves as agents of the District.
    • Funds (Cash) should NEVER be taken home to be counted. All money should be counted by 2 or more officers and immediately deposited. If it is impossible to deposit the same day, then the money should be stored in a locked money bag or a campus safe. Please follow your PTO guidelines and ensure proper cash handling procedures are followed at all times to deter from fraudulent activity.
    • Fundraisers should be approved by the campus principal prior to eve

Conflicts of Interest

  • Officers and members must avoid any conflict between their personal interests and the interest of the PTO. Officers and members must avoid actual conflicts of interest and the appearance of conflicts of interest. Officers and members must perform the day-to-day duties with integrity and in an ethical manner.