Duties of the Town Treasurer

A town treasurer does not have a vote on the board but fulfills many other important duties. The primary  duties of the town treasurer are: to receive and take charge of all money belonging to the town, or which is  required to be paid into its treasury, and to pay it out only upon the lawful order of the town or its officers to preserve all books, papers, and property pertaining to or filed in the treasurer’s office to keep a true  account of all money received as treasurer and the manner in which it is disbursed, in a book provided for  that purpose, and provide the account, with the treasurer’s vouchers, to the town board of audit, at its  annual meeting, for adjustment to deliver on demand, all books and property belonging to the treasurer’s  office, and all money in the treasurer’s hands as treasurer, to a qualified successor to keep in a suitable book  a register of all town orders presented for payment that cannot be paid for want of funds, with the date  presented, and to endorse upon the back of each the words “not paid for want of funds,” with the date of  the endorsement, signed by the treasurer to draw from the county treasurer, from time to time, money  received by the county treasurer for the town, and receipt for it to make and file with the town clerk, within  five days preceding the annual town meeting, a statement, in writing, of the money received from the  county treasurer and all other sources, and all money paid out as town treasurer. The statement shall show  the items of money received and from whom, on what account and when each was received. The statement  shall also show the items of payment and to whom, for what purpose, when and the amount of each that  was made, and the unexpended balance on hand; and to perform other duties required by law. Minn. Stat. §  367.16. Other duties of the town treasurer include paying judgments ordered against the town (Minn. Stat.  § 365.41) and selecting a depository for town funds if the board fails to select one within 30 days of the  annual town meeting (Minn. Stat. § 366.07).

Deputy Treasurer Duties: The deputy performs the duties of the position to which they are attached  when the treasurer is unable to perform those duties due to absence or disability. The scope of a deputy’s  duties is not specifically defined in the statutes. Instead, both statutes simply say the deputy shall perform  the treasurer’s duties. Therefore, the standard rules of statutory interpretation would indicate the deputy  treasurer is authorized to carry out the full range of duties given to the treasurer when the treasurer is not  able to perform those duties due to absence or disability. See Minn. Stat. §§ 367.11 & .16. It is, however,  important to realize that the deputy serves at the discretion and under the direction of the appointing  treasurer. This means the deputy undertakes official duties when the treasurer indicates he or she will not  be able to perform those duties due to absence or if the treasurer becomes incapacitated. Furthermore, the  supervisors continue to work primarily with the treasurer and should only work directly with a deputy when  the appointing officer has indicated he or she will be absent or has become incapacitated. The deputy is, of  course, held to all the legal standards and obligations applying to the treasurer’s position when performing  those duties.