A treasurer's report should be presented orally, but it should also be presented in writing to all individuals present at the meeting. Ideally, members should receive the report before the meeting.
The treasurer of an organization has a duty to report on all financial transactions made by the organization. This report should be presented at each meeting, regardless of whether it's a monthly, bimonthly or quarterly meeting. The purpose of this report is to make sure that all necessary financial decisions are made taking accurate and up-to-date financial information into consideration.
Some items that should be included in the treasurer's report are the name of the organization, the period of the financial report, the cash balance at the beginning of the reporting period, the income received during the reporting period, and all expenses paid during the period. The report should also include the cash remaining at the end of the period and the treasurer's signature.
The oral report should be brief. The treasurer should announce the opening balance, the income, the expenses and the ending balance. It's easier to present a brief report to all attendees and allow them to review the more specific entries on their own. Any large or unusual items on the treasurer's report should be explained in further detail.