# The Monthly Booster Club Treasurer's Report: Format and Template

> A fill-in booster club treasurer's report template with reconciliation and budget-to-actual sections, how to present it, and the questions the board should ask.

- URL: https://boosterclub.org/finance/treasurer-report/
- Section: Finance
- Updated: 2026-10-08

The treasurer's report is a written summary, presented at every board and general membership meeting, of each account's beginning balance, money received, money paid out, and ending balance for the period since the last report. The treasurer prepares it; the president, secretary, and every board member read it; the minutes keep a copy.

It is the board's main window into the club's money. A report built from the bank's figures, with the reconciliation attached, lets volunteers with no accounting background spot problems within a month. A report built from memory, or one nobody questions, lets problems run for years.

## Who Receives It and When

Rules a booster club can adopt directly:

- A report is required for **each account** the club owns. Any account that receives deposits or makes payments counts, including payment processor and payment app accounts.
- The report shows beginning and ending balances, receipts, and disbursements for the period.
- It is **posted or distributed**, with copies to the president and the secretary, and included in or attached to the minutes.
- The **end date** is set shortly before the meeting date so the figures are current.
- Separate reports may be needed for board meetings and general meetings, since they cover different periods.

## The Report Is Filed, Not Approved

Under Robert's Rules of Order, the treasurer's report is received and filed; members do not vote to approve it. A vote to approve would suggest that the members verified figures they have not checked. Verification comes later, when the annual financial review report is presented and adopted. The chair asks for questions, and the secretary notes in the minutes that the report was received and filed. Corrections are noted and reflected in the next report.

## Treasurer's Report Template

**[Club name] Treasurer's Report**
**Account:** [bank name, account type, last four digits]
**Period:** [start date] to [end date]
**Prepared by:** [treasurer] **Date:** [date]

| Line | Item | Amount |
|---|---|---|
| A | Balance at beginning of period (per books) | |
| | **Receipts** | |
| 1 | Membership dues | |
| 2 | Donations | |
| 3 | Sponsorships | |
| 4 | Fundraiser receipts (by event) | |
| 5 | Concessions | |
| 6 | Transfers in from processor or other accounts | |
| 7 | Interest | |
| B | **Total receipts** | |
| | **Disbursements** | |
| 8 | Program expenses (by budget line) | |
| 9 | Fundraiser and concession costs | |
| 10 | Reimbursements | |
| 11 | Fees (bank, processor, filing) | |
| 12 | Transfers out to other club accounts | |
| C | **Total disbursements** | |
| D | **Balance at end of period (A + B minus C)** | |
| | Restricted funds included in balance (list each) | |
| | Unrestricted balance available | |

Attach a **detail list** of every receipt and disbursement in the period: date, check number or reference, payer or payee, budget line, and amount.

## Reconciliation Attachment

The reconciliation proves the book balance matches the bank. Attach it, with the reviewer's signature, to every report.

| Item | Amount |
|---|---|
| Ending balance per bank statement (statement date) | |
| Plus deposits in transit (list) | |
| Minus outstanding checks (list number, payee, amount, date) | |
| **Adjusted bank balance** | |
| Ending balance per books | |
| Difference (must be zero; explain any item) | |
| Reviewed by (non-signer name, signature, date) | |

Outstanding checks older than 30 to 45 days should be followed up with the payee. A check still outstanding after 90 days may need a stop payment, with the amount reversed in the books or a new check issued.

## Budget-to-Actual Report

The treasurer presents a budget-to-actual comparison at least quarterly, and monthly during the busy season.

| Budget line | Adopted budget | Actual to date | Remaining | Percent used | Comment |
|---|---|---|---|---|---|
| Membership dues | | | | | |
| Fundraiser A | | | | | |
| Program: equipment | | | | | |
| Program: travel | | | | | |
| ... | | | | | |
| **Total income** | | | | | |
| **Total expenses** | | | | | |

Flag any expense line above its budget, and any income line far behind schedule. Recommend a budget amendment when a variance is permanent. See [How to Build a Booster Club Budget](https://boosterclub.org/finance/budget/).

## Presenting the Report

1. Distribute the report and attachments before the meeting, or hand out copies at the start.
2. Read the beginning balance, total receipts, total disbursements, and ending balance for each account.
3. Highlight unusual items: large expenses, unbudgeted items, shortfalls.
4. Have the bank statement available for anyone who asks.
5. Answer questions or note them for follow-up.
6. The chair states that the report will be filed; the secretary attaches it to the minutes.

## Questions the Board Should Ask

1. Does the ending balance match the bank statement, after reconciling items?
2. Has the non-signer reviewed and signed this month's reconciliation?
3. Did every deposit match its count sheet?
4. Are any payment app or processor balances not yet transferred to the bank?
5. Were any payments made without a written request and receipt?
6. Were any payments made to an officer or an officer's relative? Who approved them?
7. Are any checks outstanding more than 45 days?
8. Which budget lines are over budget, and was the overage approved?
9. How much of the balance is restricted, and for what?
10. Are all filings (federal return, state registrations, insurance) current?

## Red Flags in a Report

- No report at a meeting, or a verbal report only
- Round numbers or balances that never change
- The bank statement is never available, or arrives late every month
- Receipts or expenses lumped into "miscellaneous"
- A reconciliation that does not balance, or is never signed by a reviewer
- Unexplained transfers between accounts

These signs matter because a polished report can be false. In a 2026 Tennessee case, the Comptroller's Office found that a band booster club treasurer gave the board false financial reports that overstated the club's bank balances while at least $48,650.42 was misappropriated. A grand jury indicted the treasurer in August 2026; an indictment is an accusation, not a finding of guilt. The control that defeats a false report is the one where a non-signer looks at the bank's own statement every month. See [Preventing Embezzlement in Booster Clubs](https://boosterclub.org/finance/embezzlement/).

> Accounting software built for small nonprofits can produce the treasurer's report and budget-to-actual comparison from the books automatically.

## Common Mistakes

- **Voting to approve the report.** It implies the members verified figures they have not checked.
- **Reporting only the checking account.** Payment apps, processor accounts, and savings accounts disappear from view.
- **No reconciliation attached.** A report without a reconciliation is the treasurer's word, not the bank's.
- **Ending the report weeks before the meeting.** The board decides on stale numbers.
- **Nobody asks questions.** A board that never questions the report has handed one person unchecked control.

## Checklist

- [ ] Reconcile every account through the report end date (treasurer)
- [ ] Get the reconciliation reviewed and signed by a non-signer (reviewer)
- [ ] Prepare the report for each account with a detail list (treasurer)
- [ ] Prepare a budget-to-actual report, at least quarterly (treasurer)
- [ ] Distribute the report before or at the meeting (treasurer)
- [ ] Bring the bank statements to the meeting (treasurer)
- [ ] Ask the board's questions and record answers (board)
- [ ] Record that the report was received and filed and attach it to the minutes (secretary)
- [ ] Give copies to the president and secretary (treasurer)

## Related Pages

- [Booster Club Treasurer Duties](https://boosterclub.org/finance/treasurer/) for the monthly routine behind the report
- [Internal Controls for Booster Clubs](https://boosterclub.org/finance/internal-controls/) for the non-signer review
- [How to Take Booster Club Meeting Minutes](https://boosterclub.org/meetings/minutes/) for recording the report
- [Booster Club Meeting Agenda](https://boosterclub.org/meetings/agenda/) for where the report fits in the meeting
- [Annual Financial Review or Audit for Booster Clubs](https://boosterclub.org/finance/financial-review/) for year-end verification

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*This page is general information for volunteer-run booster clubs. It is not legal,
tax, or accounting advice, and BoosterClub.org is not a law firm, accounting firm, or
government agency. Rules change and vary by state and district. Confirm current
requirements with the IRS, the relevant state agency, the school district, and a
qualified professional before acting. If a fact on this page is out of date, we want
to know.*

## Sources

1. Tennessee Comptroller of the Treasury: https://comptroller.tn.gov/news/2026/8/10/former-dekalb-county-band-boosters-treasurer-indicted--after-misappropriating-more-than--48-000.html