Town Clerk/Treasurer Combined vs. Separate Elected vs. Appointed Objective: To Provide analysis of the advantages and disadvantages of separating the position Boulder Junction Historical Background Duties of Town Clerk & Duties of Treasurer Additional Boulder Jct. Clerk Duties Who Does What? Paying Bills, Handling Money Who Does What? Bank Accounts Separating Town Clerk/Treasurer Position Metrics Combined vs Separate Pros & Cons

T/C Combined vs. Separate Elected vs. Appointed Appointed vs Elected Pros and Cons Timetable and Process to Separate Timetable and Process to Appoint

Historical Background Treasurer Resigns October 1994 Fill Vacancy for remainder of term Board Votes to Combine position effective April 1995 November 1994 Treasurer hired November 1996 Clerk Treasurer Resigns November 1996 Deputy Clerk takes over

Historical Background Deputy Clerk/Treasurer appointed November 1996 June 2000 Clerk/Treasurer takes LOA February 2001 Clerk Treasurer Resigns February 2001 Deputy appointed C/T April 2001 appointee elected C/T

Duties of Town Clerk Clerk of Town Meeting and Town Board Finance Book Elections and Appointments Sale of Real Property Notices Records Licenses Serves as clerk of the town meeting with pre and post-meeting duties involving posting of any required notices and resolutions passed by the town meeting. Also serves as clerk of town board (including closed sessions unless circumstances involving the clerk dictate the clerk should not be present) and keeps a full record of all meetings Maintain a finance book which must contain a complete record of the finances of the town. The finances maintained by the clerk are in addition to the finances kept by the treasurer Performs duties prescribed for local clerks in the election laws chapters 5-12 of the statutes The clerk rather than the town chairperson, executes conveyances of the towns real property according to the statutes. The WTA, recommends that the chairperson also sign the conveyance Publish and or post ordinances and resolutions as required under sec 60.80 Perform duties under the open records law with regards to records of which the clerk is the legal custodian Issue licenses or permits granted by the town board upon presentation of a receipt from the town treasurer indicating any required fee has been paid Stamps of endorsed street trade permits for minors at the at the request of an employer under sec. 103.25 Perform the clerks duties relating to public instruction under chapters 115-121. Keep a map showing the boundaries of the school districts with the town and apportion tax revenues collected by the towns for the schools

Duties of the Town Clerk Schools Highways and Bridges Notice of Property Tax revenue Appoint a Deputy Town Clerk Perform the clerks duties relating to public instruction under chapters 115-121. Keep a map showing the boundaries of the school districts with the town and apportion tax revenues collected by the towns for the schools Perform duties relating to highways, bridges and drains specified in Chapters 80-92 Notify the County Treasurer, by February 20 of the proportion of property tax reentering jurisdiction ue and state property tax credits to be disbursed by the taxation district treasurer to each taxing jurisdiction within the town, The clerk may appoint a Deputy Town Clerk who must take and file and oath of office and official bond Sec. 60.33(11) The Town Clerk is in charge of the Deputy and may designate the deputy to perform the clerks duties when the clerk is absent, sick or otherwise disabled. Although the town clerk appoints an directly supervises the Deputy, the town board establishes the salary

Duties of the Town Treasurer Receive and Disburse Town Money Deposit of Town Money Records Taxes Other duties The Treasurer receives and takes charge of all money belonging to the town. The Treasurer also disburse money under sec 60.0607. A recent provision, however, allows the town board to enact an ordinance allowing an official or employee of a town fire department, EMT, or first responder department to deposit the department’s volunteer funds in the department account and control expenditures from the fund, Treasure must keep an itemized account of all monies received and disbursed. The treasurer must deposit town funds received as soon as practicable, in the public depository designated by the town board. The treasurer must comply with the public records law with respect to the records of which the treasurer is the custodian. The treasurer must perform all of the duties relating to taxation required of the treasurer under Chapters 70-79

Who Does What? Receiving and Handling Money Clerk Confirms Data to Remittance Notices, Tickler File Records Receipt Data in Financial Records Checks Periodically to Ensure Funds Received Are In Synch with Budget Projections

Who Does What? Receiving and Handling Money Treasurer Receive & Safeguard Issue Receipt Distribute/Mail Recpt. Fwd. Recpt to Clerk on a timely basis Record Receipt Town Board Set Requirements for Monthly Report by Treasurer Sets Policy Regarding Frequency of Deposits

Who Does What? Paying Bills Clerk Receives all Bills Examines & Validates Verifies Budget Issues order to Pay Create & Sign for each Deliver to Chairman Present to Board Record Data Chairman Review and Sign Deliver to Treasurer Return Bills to Clerk for filing

Who Does What? Paying Bills Town Board Approve Payment of Bills in Clerk’s Orders Treasurer Signs each Check Board approved Ensure Funds Mails or Distributes Records Transactions

Who Does What? Bank Accounts Town Board Selects Financial Institutions Selects Types of Accounts To Be Authorized Issues Resolution to Establish Accounts Ensure Bank Enforces Multiple Signature Authorizes Special Services/Telephone Transfers, 3rd Party Withdrawals

Who Does What? Bank Accounts Clerk Periodically Reviews Bank Statements Maintains Finance Book

Who Does What? Bank Accounts Treasurer Deposits into Authorized Accounts per Policy Opens and Closes Accounts Per Board Resolution Receives and Reconciles Bank Statements Forwards Copy of Statement to Clerk, timely basis Transfers Funds As Needed after obtaining proper Signatures Maintains Finance Book

Additional Boulder Jct. Duties Sales & Reconciliation of Garbage Bag Sales Manage Community Center Reservations Community Center Rental Operations management Election Official Management & Training Public Record Requests Youth Recreation programs financial management Private Snow Plowing Accounting & Management Manage Zoning, Building, Fire Codes

Pros and Cons To Separate Clerk/Treasurer Balance Workload Improved Accounting Procedures Improved Audit Trail No Annual Audit Cons Election every 2 years Personnel Issues Cost Workloads not equal Turnover Duties non-transferable Need for 2 Deputies Statute requires the clerk and treasurer must each keep a complete set of financial records covering all revenues and expenditures, each official has custody of his or her own set of records and neither should have access to the others. On a shared computer they must still keep two sets of files.

Pros & Cons Elected vs. Appointed Electors Meeting required Election every 2 years Electors vote on the candidates Appointed would require a contract No residency requirement for appointed Town Board selects and hires candidate Appointed Compensation/Unemployment Issues Training Issues with Appointed positions

Local C/T Analysis

Local C/T Analysis

Local C/T Analysis

Local C/T Analysis

Local C/T Combined Analysis

State C/T Combined Analysis

State C/T Local Analysis