Club treasurer handover checklist

Bring the books up to the handover date

• Enter every receipt and payment up to the day you hand over.
• Check the sum for cash and for bank: opening balance + receipts - payments = closing balance.
• Agree the bank figure to the latest statement, following the bank reconciliation steps.
• Pay spare cash into the bank, so that the tin you pass on holds a small, easily counted amount.
• Repay yourself any expenses the club owes you, with a receipt, and have another committee member approve the payment.

The records to hand over

• The cash book for the current year, on paper or as a file.
• Earlier years' annual reports and cash books, for as long as your rules and local requirements say they must be kept.
• Bank statements, the cheque book and the paying-in book, if the club has them.
• Receipts and invoices, in date order, with the receipt number written on each.
• The list of members showing who has paid this year's subscription.
• The insurance policy and its renewal date.
• Letters about grants, with any conditions attached.
• The constitution or rules, and the minutes that record decisions about money.

The cash

Count the tin together with the new treasurer, or with another committee member present. Write down the amount and the date, and both sign the note. The amount should equal the cash balance in the cash book on that day.

If it does not, find the reason now, while you both have the records in front of you. The guide Keeping a petty cash log for a club lists the usual causes.

If someone else holds a float, record who and how much.

The bank and other access

• Ask the bank for its form to change the people who may operate the account. The committee should approve the change at a meeting, so that it appears in the minutes.
• Stay on the account only until the change has gone through, and make no payments alone in that time.
• Hand over or destroy any bank card in your name, as the bank instructs.
• Do not pass on your own online banking login. The new treasurer needs their own.
• List every other place the club's money passes through, such as an online payment page or a shop account, and who can sign in to each.

A one-page note for your successor

Write down the things that are obvious to you and invisible to anyone else:

• the first and last days of the financial year, and the usual month of the annual meeting;
• the regular payments, roughly how much each is and when it falls due;
• the regular income and when it arrives;
• the categories you use and what you put in each one;
• who examines the accounts, if anyone, and when that person needs the books;
• anything unfinished: a bill that has not arrived, a cheque not yet cashed, a grant report still to send.

For the role in general, see the Wikipedia article on the treasurer.

If you kept the cash book on this site

The Treasurer's Cash Book saves your entries in your own browser, on your own device. There is no account or password, so there is nothing to sign over, and the book does not appear on your successor's computer.

• Your successor starts a new book on their own device and types in your closing cash and bank balances as their opening balances.
• With a licence key you can print the annual report and save the entries and the summary as CSV files to pass on.
• Without a key, the entries and totals are on your screen for your successor to read and copy down.
• When the handover is complete, the button "Delete all my data" in step 7 removes the book from your browser.