Treasurer

The main duty of a township board member is to serve on the township board. But the statutes assign various administrative (non-policymaking) duties to the four township board offices.

The word “duty” is not used lightly.

MCL 750.478 provides that any public officer who willfully neglects to perform a statutory duty, “where no special provision shall have been made for the punishment of such delinquency,” is guilty of a misdemeanor punishable by imprisonment for not more than one year or a fine of not more than $1,000.

When a township board office has a statutory duty to perform an administrative function for a township, the officeholder does not “own” the duty—you “owe” the duty to see that the function is performed properly for the township.

At the very least, the officeholder has a responsibility to see that the duties of his or her office get done, and that may include working with the board to have the job done by others, including the official’s deputy, other township staff or outsourcing, under the officeholder’s oversight. Depending on the statute that assigns the duty, there may be limitations on who may perform it. For example, mandated financial internal
controls would prevent the treasurer from performing the clerk’s accounting functions.

In reality, the trustees’ statutory duties are those of all township board members—you are all trustees when you are sitting at the head table as the “board of trustees.” No one board member has more or less authority than the others at the head table.

But as the name implies, a trustee is an individual placed in a position of public trust with fiduciary responsibilities to manage the affairs of the township for the best interests of the public. The trustee has the responsibility to attend township board meetings and participate in decisions and deliberations. Trustees should be given an opportunity to investigate and study important decisions before voting. They should insist upon this opportunity if it has not been afforded them, unless they feel qualified to make a decision without such study and investigation.

Treasurer Statutory Duties

• Must appoint a deputy
• Must post a surety bond and tax collection surety bond (see more information below)
• Collects real and personal property taxes for township as well as other tax-levying entities
• Collects delinquent personal property tax
• Responsible for jeopardy assessments in collecting delinquent personal property tax
• Collects mobile home specific tax
• Keeps an account of township receipts (revenues) and expenditures
• Prepares some financial reports, including at least monthly “cash activity by fund and bank account”, and investments reports
• Issues all township checks/payments
• Receives and deposits all township revenues and payments in approved depositories
• Able to designate others to receive and receipt for all monies coming into the township
• Invests township funds in approved investment vehicles as directed by the township board in investment policy and depository resolution
• Township “department head” for tax collecting and other receipt of funds (budgeting and preparation of equipment, software, training, internal staffing, etc.)
• Maintains records of the treasurer’s office
• Member of township election commission  (general law township only, not in a charter township)